Decree No. 38 / 2017 Coll.
Order on the method of calculation of the entitlement to refund of mineral oil tax paid at the prices of certain mineral oils consumed in agricultural primary production and the manner and conditions in which documents and records relating thereto are kept
Valid
Effective from 01.03.2017
38
DECLARATION
of 2 February 2017
on the method of calculating the entitlement to refund of mineral oil tax paid at the prices of certain mineral oils consumed in agricultural primary production and the manner and conditions in which documents and records relating thereto are kept
The Ministry of Agriculture provides pursuant to § 139 (3) of Act No. 353 / 2003 Coll., on excise duties, as amended by Act No. 201 / 2014 Coll., for implementation of § 57 (14):
Method of calculating entitlement to refund of mineral oil tax
The right to refund the mineral oil tax referred to in Articles 45 (1) (b), 45 (2) (c) or (j) of the Excise Tax Act used in primary agricultural production shall be calculated in accordance with the formulae set out in the Annex to this Decree.
Method and conditions for the keeping of documents and records relating to mineral oils
(1) The registration of the actual consumption of mineral oils by the tax authority of the refund of mineral oil tax contains data on the actual consumption of mineral oils in agricultural primary production.
(2) The consumption of mineral oils used in agricultural primary production is demonstrated by accounting documents under the Accounting Act.
(3) In the register of the actual consumption of mineral oils for the activity referred to in Section 57 (3) (a) of the Excise Tax Act, for the tax period,
(a) the place of consumption of mineral oils;
(b) the type of work carried out; and
(c) an indication of the total quantity of mineral oils consumed referred to in Sections 45 (1) (b), 45 (2) (c) or (j) of the Excise Tax Act; This figure is given for each mineral oil separately.
(4) In the register on the actual consumption of mineral oils for the activity referred to in Section 57 (3) (b) of the Excise Tax Act, for the tax period,
(a) the number of livestock kept on the last day of the calendar month; and
(b) an indication of the total quantity of mineral oils consumed referred to in Article 45 (1) (b), Article 45 (2) (c) or (j) of the Excise Tax Act; This figure is given for each mineral oil separately.
(5) Sales documents and internal documents proving entitlement to refund of mineral oil tax shall be kept in a chronological order and copies thereof shall be attached to the tax return.
Repeal
They shall be deleted:
1. Decree No. 202 / 2014 Coll., on the method of calculating the entitlement to refund of mineral oil tax paid at the prices of certain mineral oils consumed in agricultural primary production and the manner and conditions of the keeping of documents and records relating thereto.
2. Decree No. 361 / 2015 Coll., amending Decree No. 202 / 2014 Coll., on the method of calculating the right to refund of mineral oil tax paid in the prices of certain mineral oils consumed in agricultural primary production and the manner and conditions of document management and the registration of the related mineral oils.
Efficacy
This Decision shall enter into force on 1 March 2017.
Minister:
Ing. Jurečka v. r.
Annex to Decree No 38 / 2017 Coll.
Formula for calculating entitlement to refund of mineral oil tax consumed in agricultural primary production
A. Entitlement to refund of mineral oil tax referred to in § 45 (1) (b), § 45 (2) (c) or (j) of the Excise Tax Act consumed in the activities referred to in § 57 (3) (a) of the Excise Tax Act shall be calculated according to the formula:
A = B x 4.38.
B. Entitlement to refund of mineral oil tax referred to in § 45 (1) (b) or § 45 (2) (j) of the Excise Tax Act consumed in the activities referred to in § 57 (3) (b) of the Excise Tax Act shall be calculated using the formula:
A = B x 9.50.
C. The right to refund of mineral oil tax referred to in § 45 (2) (c) of the Excise Tax Act used in the activities referred to in § 57 (3) (b) of the Excise Tax Act shall be calculated according to the formula:
A = B x 7.00.
Explanatory notes:
A = right to refund.
B = quantity of mineral oils in litres clearly consumed during the tax period for agricultural primary production activities referred to in Section 57 (3) (a) or (b) of the Excise Tax Act.
4,38 = value of tax refund corresponding to the tax rate
1. at CZK 10,95 / l, multiplied by 0,4 for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act,
2. in the amount of CZK 9,265 / l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 1,6 / l multiplied by the coefficient 0,5714 for mineral oils referred to in § 45 (2) (c) of the Excise Tax Act,
3. in the amount of CZK 10,95 / l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 0,767 / l multiplied by the coefficient 0,4301 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act.
9,50 = value of tax refund corresponding to the tax rate
1. in the amount of CZK 10,95 / l multiplied by 0,8676 for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act,
2. in the amount of CZK 10,95 / l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 0,767 / l multiplied by the coefficient 0,9329 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act.
7,00 = the value of the refund of the tax corresponding to the tax rate of CZK 9,265 / l after the exclusion of part of the tax rate corresponding to the mixed biofuel of CZK 1,6 / l multiplied by 0,9132 for mineral oils referred to in § 45 (2) (c) of the Excise Tax Act.
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Regulation Information
| Citation | Decree No. 38 / 2017 Coll., on the method of calculation of the entitlement to refund of mineral oil tax paid at the prices of certain mineral oils consumed in agricultural primary production and the manner and conditions of the management of documents and records relating thereto |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.02.2017 |
|---|---|
| Effective from | 01.03.2017 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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