Decree No. 413 / 2003 Coll.
Order establishing the method of calculating the right to refund of excise duty paid at the prices of certain mineral oils evidently used for the production of heat and the manner and conditions of keeping records of the purchase and consumption of such products
Valid
Order
Effective from 01.01.2004
413
DECLARATION
of 21 November 2003
establishing the method for calculating the entitlement to refund of excise duty paid at the prices of certain mineral oils shown to be used for the production of heat and the method and conditions of keeping records of the purchase and consumption of such products
The Ministry of Finance provides pursuant to § 139 (1) for the implementation of § 56 (10) of Act No 353 / 2003 Coll., on Consumer Taxes, hereinafter referred to as "the Act":
Method of calculating entitlement to excise duty refund
The right to refund of excise duty ("tax ') paid in the prices of certain mineral oils (" fuel oils') applies in the tax return (Paragraph 56 (10) of the Act) to the amount calculated by multiplying the tax rate by 660 CZK / 1000 l by the amount of fuel oils evidently used for the production of heat for the tax period (Paragraph 17 of the Law) in 1000 litres, rounded to three decimal places.
Record keeping of the purchase and consumption of heating oils
(1) The registration by the entity of entitlement to refund for the relevant tax period contains information on the quantity of fuel oils purchased and the actual consumption of such oils for heat production. The purchase details shall be recorded on a case-by-case basis, the details of which are laid down by law. 1) Consumption records shall be kept separately for each heating plant in which the heating oils are consumed. A copy of the sales documents shall be attached to the return and the copy shall indicate that it is identical to the original. A copy of the sales documents shall be signed by the person responsible for the removal of heating oils by the tax entity.
(2) In the case where an entity uses heating oil for the production of heat which it itself has produced or which it has dyed and labelled in a tax warehouse, the registration showing entitlement to refund shall contain only internal documents the formalities of which are laid down by law. 2) A copy of the internal documents shall be attached to the tax return and the copy shall indicate that it is identical to the original. A copy of the internal documents shall be signed by the person who signed the tax return.
Transitional provision
The right to refund which arose before the date of entry into force of this Decree shall be exercised in accordance with existing legislation.
Repeal
The following shall be deleted:
1. Decree No. 323 / 1997 Coll., laying down the method of calculating the right to refund of excise duty paid at the prices of certain petroleum fuels and lubricants and the details of keeping records of the purchase and consumption of such fuels and lubricants.
2. Decree No. 177 / 1999 Coll., amending Decree No. 323 / 1997 of the Ministry of Finance Coll., laying down the method of calculating the right to refund of excise duty paid at the prices of certain petroleum fuels and lubricants and the details of the record keeping of the purchase and consumption of such fuels and lubricants.
Efficacy
This Decree shall take effect on 1 January 2004.
Minister:
Sobotka v. r.
1) Paragraph 56 (8) of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 217 / 2005 Coll.
2) Paragraph 56 (9) of Act No 353 / 2003 Coll., on excise duties.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 413 / 2003 Coll., establishing the method of calculating the right to refund of excise duty paid at the prices of certain mineral oils evidently used for heat production and the manner and conditions of keeping records of the purchase and consumption of these products |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.12.2003 |
|---|---|
| Effective from | 01.01.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0