Decree No. 383 / 2010 Coll.
Order on stamp stamps
Valid
Order
Effective from 01.01.2011
Text versions:
01.01.2011
17.12.2010
383
DECLARATION
of 9 December 2010
on stamp-marks
According to Section 163 (4) of Act No. 280 / 2009 Coll., the Ministry of Finance sets out the tax rules:
Value and colour of the stamp
(1) The stamps shall be issued as follows:
| hodnota | barva vrchního tisku | |
|---|---|---|
| 1 Kč, 5 Kč | žlutá | |
| 10 Kč, 20 Kč | olivově zelená | |
| 50 Kč | hnědozelená | |
| 100 Kč | tyrkysově modrá | |
| 200 Kč | blankytně modrá | |
| 500 Kč | fialová | |
| 1 000 Kč | oranžová. |
(2) The stamp stamps in each individual value are printed on a separate printing sheet.
Form of the stamp
(1) The stamps are two-piece with an adhesive layer on the back; both parts divided by perforation. The height of the patterns of the upper printing shall be 26 mm for the upper part, 12,5 mm for the lower part, the width of both shapes shall be 23 mm.
(2) The stamp stamps are printed by a printing method from the area of the protected fibre price paper. The printing shall be used as a protection element in the guilloche pattern.
(3) At least 2 additional protective features are used on both parts of the stamp, one of which is a special hedging element. At least 3 additional protective features are used for stamp stamps of more than CZK 20, one of which is a special hedging element.
(4) The upper part of the stamp is represented by a large national character of the Czech Republic, a number indicating the value of the stamp, the designation of the cash unit "CZK," the inscription "Czech Republic" and the inscription "Kolková mark."
(5) On the lower part of the stamp there is a number indicating the value of the stamp, the designation of the money unit "CZK" and the inscription "Colk stamp."
Use of stamp stamps
(1) Where a fee is paid upon presentation of a written copy of the document (hereinafter referred to as the "submission") on the basis of which a written document is not issued by the public authority (hereinafter referred to as the "document") subject to the charge, the two parts of the stamp shall be affixed to that document.
(2) Where a fee is paid upon submission of a document on the basis of which the document subject to the charge is issued and the nature of the document so permits, the stamp shall be applied only to the lower part without separation of the upper part; the upper part shall be glued to the document by the public authority responsible for managing the payment of the stamp (hereinafter referred to as the fee manager).
(3) Where a fee is paid on the basis of a written call for payment, the stamp shall be applied to a written copy containing that notice only by the lower part without separation of the upper part. If the document is then issued, the upper part of the stamp shall be applied to the document. Where the document is not issued or issued independently of payment of the fee, the upper part shall also be applied to the written copy containing the call for payment.
(4) In cases not covered by paragraphs 1 to 3, the upper part of the stamp shall always be applied to the document the issue of which is subject to the fee and the lower part shall always be applied to the file of the administrator of the fee. If the document is not issued or issued independently of payment of the fee, both parts of the stamp shall be affixed to the file of the administrator of the fee.
(5) Stretched stamps must not overlap with each other.
(6) The fee manager shall always affix the stamp to the stamp by means of an official stamp in an unremovable stamp, so that the part of the stamp is on both parts of the stamp and the part on the sheet on which the stamp is affixed.
Technical formalities for the handling of stamp marks
(1) The Ministry of Finance can secure through a contract with another person
(a) the distribution of stamps;
(b) the sale of stamp stamps;
(c) storage of stamp stamps;
(d) the exchange of damaged stamps;
(e) the redemption of undamaged stamp stamps;
(f) the disposal of damaged or unused stamps.
(2) The administrator of the fee may withdraw from the person referred to in paragraph 1 the stamp for resale on the basis of a contract to collect the stamp.
Forms of registration of stamp stamps
(1) The administrator of the fee shall keep a register of stamp stamp stamps which he has stamped.
(2) In the event that the fee manager ensures the resale of stamp stamps, he shall keep a record of:
(a) the stamp obtained;
(b) the stamp sold;
(c) cash related to their purchase and sale.
(3) The fee manager, which ensures the resale of stamp stamps, will check the stock of stamp stamps and the relevant cash from their sale once a month.
Transitional provisions
(1) The stamps issued under existing legislation (hereinafter referred to as the "current stamp") will cease to be valid on 1 January 2012.
(2) Applications bearing a valid stamp shall be deemed to have been made with the current stamp, which has been made or submitted for postal transport by 31 December 2011 at the latest.
(3) Unused and undamaged current scorecards may be exchanged with a person referred to in Article 4 (1) in respect of stamp marks issued in accordance with this Decree when they are put into circulation until the expiry of the existing scorecards, in proportion to the values of 1: 1.
Repeal
The following shall be deleted:
1. Decree No. 192 / 1993 Coll., on stamp stamp.
2. Decree No. 264 / 1997 Coll., amending and supplementing the Order of the Ministry of Finance No. 192 / 1993 Coll., on stamp stamps.
Efficacy
This Decree shall take effect on 1 January 2011.
Minister:
Ing. Kalousek v. r.
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Regulation Information
| Citation | Decree No. 383 / 2010 Coll., on stamp stamps |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.12.2010 |
|---|---|
| Effective from | 01.01.2011 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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