Decree of the Government of the Czechoslovak Socialist Republic No. 40 / 1982 Coll.
Ordinance of the Government of the Czechoslovak Socialist Republic on the additional levy and penalty for exceeding the mandatory limits on the collection of certain types of petroleum products
Valid
Effective from 14.04.1982
40
GOVERNMENT REGULATION
Czechoslovak Socialist Republic
of 18 March 1982
on the additional levy and penalty for exceeding the mandatory limits on the collection of certain types of petroleum products
The Government of the Czechoslovak Socialist Republic hereby orders pursuant to Paragraph 18 (1) (h) of Act No. 111 / 1971 Coll., on contributions to the State Budget and Social Security Contributions, as amended, and on the implementation of Act No. 134 / 1970 Coll., on the State Budget Rules of the Czechoslovak Federation and on the principles of the management of the State Budget Funds of the Federation and Republics (Budget Rules):
ADDITIONAL DEPARTMENT FOR EXTERNAL LIMITS OF THE EXPORT OF CERTAIN SPECIES OF PETROL PRODUCTS
Subject matter and entities of the additional levy
(1) In order to ensure the fulfilment of the State Plan for the Development of the National Economy of the Czechoslovak Socialist Republic, the additional levy is set for exceeding the calendar year of the mandatory collection limits and defined delivery fund1 (hereinafter referred to as "excess limits") of light fuel oils, heavy fuel oils, low sulphur oil, kerosene, automotive petrol and diesel fuel (hereinafter referred to as "petroleum products."
(2) The additional payment for exceeding the limits shall be made by organisations subject to social security contributions under the Act on State Budget and Social Security, (2) organisations subject to pension tax under the Pension and Social Security Act (3) and organisations subject to profit tax under the Act on Agricultural Taxation (4) (hereinafter referred to as "organisations').
(3) Additional payment for exceeding the limits of light fuel oils, heavy fuel oils, low sulphur oil and diesel fuels shall be made by the organisations referred to in paragraph 2, provided that their managing central authorities hold a fund (1).
(4) The additional levy for exceeding the limits of kerosene shall be carried out by the organisations referred to in paragraph 2, provided that they are managed by the Federal Ministry of Defence, the Federal Ministry of Transport and the Federal Ministry of Interior.
Basis and rate of additional levy
(1) The basis of the additional levy is the excess of the limits of petroleum products expressed in technical units (for tonnes to 3 decimal places).
(2) The rate of the additional levy is:
| a) | lehkých topných olejů | za tunu Kčs 15 500,–, |
| b) | těžkých topných olejů | za tunu Kčs 7 000,–, |
| c) | nízkosirného oleje | za tunu Kčs 8 000,–, |
| d) | petroleje | za tunu Kčs 11 000,–, |
| e) | automobilového benzínu | za litr Kčs 25,50, |
| f) | nafty motorové a topné | za litr Kčs 10,50. |
(3) When the prices of petroleum products are changed, the individual rates of the additional levy referred to in paragraph 2 shall be adjusted in proportion to the price changes.
(4) The excess over the diesel and heating limit for the same organisation can be offset by saving the limit of car gasoline at the same mass; exceeding the limits of other types of petroleum products cannot be offset by possible savings of other types of petroleum products.
(5) An organisation whose relationship to the State budget is determined by a financing plan implements the additional levy at half rate.
(6) The additional levy will be rounded down to 100 CZK.
Calculation of the additional levy
The additional levy by type of petroleum products shall be calculated by the organisation in the report on the excess of the mandatory limits of certain types of petroleum products, 5) which it shall submit to the relevant financial administration (Section 5 (3)) no later than the due date of the additional levy (Section 5 (1)).
Source of payment of the additional levy
(1) The additional contribution is made by the organisation on profit. An organisation whose relationship to the state budget is determined by a financing plan shall make an additional contribution from resources allocated to the funds of material stimulation over the amount of the free balance of profit. 6)
(2) The additional levy is also carried out by a loss-making organisation.
Payment of the additional levy
(1) The additional levy shall be payable no later than 15 February following the end of the calendar year in which the limits on petroleum products were exceeded.
(2) The provisions of § 22 (4), § 26 (9), § 27, 28 and 30 of Act No. 111 / 1971 Coll., as amended, shall apply mutatis mutandis to the proceedings in the cases of the additional levy, the billing of the additional levy, the payment of the additional levy, the penalisation, the limitation period and the submission of the report.
(3) The proceeds of the additional levy from organisations managed by the federal central authorities are entered in the federal budget of the Federation, in an account with the financial administration responsible for the organisation's headquarters.
RESOURCES FOR EXCEEDING THE LIMITS OF PETROL PRODUCTS BY FEDERAL ORIGINATING AUTHORITIES AND INCLUDED BY BUDGETARY AND CONTRIBUTION ORGANISATIONS
Type of penalty
(1) For federal central authorities and budgetary and contribution organisations managed by them, the overrun of the limits on petroleum products referred to in Article 1 (1) shall be deemed to be an unjustified use of the budget resources in which the penalties provided for in the Act are applied), with the Federal Central Authorities and their controlled budgetary organisations paying the funds unduly used from the budgetary expenditure for the relevant types of petroleum products referred to in Article 1 (1) and from the material expenditure contribution organisations.
(2) Penalties for exceeding the limits of light fuel oils, heavy fuel oils, low sulphur oil and diesel fuels shall be paid by the Federal Central Authority and by the budget and contribution organisations managed by it if they hold the Fund (1).
(3) The penalty for exceeding the limit on kerosene is paid by the budgetary and contribution organisations under the responsibility of the Federal Ministry of Defence, the Federal Ministry of Transport and the Federal Ministry of Interior.
(4) The penalty is based on the excess of the limits of petroleum products expressed in technical units (for tonnes to 3 decimal places).
(5)
| a) | lehkých topných olejů | za tunu Kčs 3100,–, |
| b) | těžkých topných olejů | za tunu Kčs 1400,–, |
| c) | nízkosirného oleje | za tunu Kčs 1600,–, |
| d) | petroleje | za tunu Kčs 2200,–, |
| e) | automobilového benzínu | za litr Kčs 8,50, |
| f) | nafty motorové a topné | za litr Kčs 3,50. |
(6) Paragraph 2 (3), (4) and (6) and (3) shall apply mutatis mutandis to changes in the penalty rate, the compensation for exceeding the limits and the reporting of exceeding the mandatory limits of certain types of petroleum products.
Payment of penalties and fines
(1) Paragraph 5 on the payment of the additional levy shall apply mutatis mutandis to the payment of the penalty, with the exception of paragraph 2 on penalisation and limitation periods.
(2) The fine for each day of undue use of the appropriations committed shall be calculated by the federal central authority and the budgetary and contribution organisations managed by it for the period beginning on the first day of the month following the date of payment of the supply which exceeded the limits.
COMMON AND FINAL PROVISIONS
Additional levy and penalties for exceeding the limits on petroleum products shall be paid for the first time in 1982.
This Regulation shall enter into force on the day of its publication.
Dr Strougal v. r.
1) Section 14 of the Decree of the State Planning Commission and the State Arbitration of the Czechoslovak Socialist Republic No. 48 / 1980 Coll., on the material balance and discussion of supply-customer relations in the planning process.
2) Paragraph 2 (4) of Act No. 111 / 1971 Coll., on contributions to the state budget and social security contributions, as amended.
3) Article 2 of Act No. 113 / 1971 Coll., on Pension Tax and Social Security Contributions, as amended.
4) Section 8 of Act No. 103 / 1974 Coll., on Agricultural Tax, as amended.
5) Revenue from the Federal Statistical Office No 710 / 1982 of 19 March 1982, published in the Report of the Central Statistical Authorities No 4 / 1982 and in the Financial Rapporteur No 4 / 1982.
6) § 48 of the Decree of the Government of the Czechoslovak Socialist Republic No. 161 / 1980 Coll., on the financial management of production units and enterprises.
7) Paragraph 16 (1) and (2) of Act No. 134 / 1970 Coll., on the rules of the state budget of the Czechoslovak Federation and on the principles of the management of the budgetary resources of the state budgets of the federations and Republics (budgetary rules).
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Regulation Information
| Citation | Decree of the Government of the Czechoslovak Socialist Republic No. 40 / 1982 Coll., on additional levy and penalty for exceeding the mandatory limits on the collection of certain types of petroleum products |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.04.1982 |
|---|---|
| Effective from | 14.04.1982 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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