Decree of the Ministry of Finance No 414 / 2001 Coll.
Decree of the Ministry of Finance laying down the method of calculating the right to refund of excise duty paid in the prices of technical petrol and lubricating oils and other oils and the details of the record keeping of the purchase and consumption of such products
Valid
Order
Effective from 22.11.2001
Text versions:
22.11.2001
414
DECLARATION
Ministry of Finance
of 12 November 2001
laying down the method for calculating the entitlement to refund of excise duty paid at the prices of technical petrol and lubricating oils and the details of the records of the purchase and consumption of such products
The Ministry of Finance provides pursuant to Section 12i of Act No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 141 / 2001 Coll.:
Method of calculating entitlement to excise duty refund
The right to refund of excise duty ("the tax ') paid in the prices of technical petrol referred to in § 19 (1) (b) of Act No. 587 / 1992 Coll., on excise duties, as amended, (" technical petrol') or lubricating and other oils referred to in § 19 (1) (h) of Act No. 587 / 1992 Coll., as amended, ("lubricating oils') shall be applied in the tax return. 1) The amount of the right to refund shall be calculated by multiplying the rate of tax on technical petrol by the quantity of technical petrol or the rate of tax on lubricating oils proven to be consumed for purposes other than the sale, propulsion of engines or the production of mixtures pursuant to § 19 (2) (b) of Act No. 587 / 1992 Coll., as amended, for the tax period (1) in 1000 litres.
Record keeping of the purchase and consumption of technical petrol or lubricating oils
(1) The registration, which is evidenced by the right to refund (2), contains information on the quantity of technical petrol purchased or the quantity of lubricating oils purchased and on the actual consumption of these products for a tax period for purposes other than the sale, propulsion of engines or the manufacture of mixtures pursuant to § 19 (2) (b) of Act No 587 / 1992 Coll., as amended. The purchase data shall be recorded on a case-by-case basis, the details of which are laid down in specific legislation.3) The record also contains data on the daily consumption of technical petrol and lubricating oils. Data shall be kept separately for each product type and for each use. The tax return shall be accompanied by copies of the purchase documents from which it must be clear that they are copies of the documents. The terms of the purchase documents shall be signed by the person responsible for the removal of technical petrol or lubricating oils on the payer's side.
(2) In cases where the taxpayer uses for purposes other than sale, engine propulsion or blending pursuant to § 19 (2) (b) of Act No. 587 / 1992 Coll., as amended, technical petrol or lubricating oil which he himself has produced, only the internal documents, the formalities of which are provided for in a separate legislation, shall be included in the register showing entitlement to refund. 4) The register also contains data on the daily consumption of technical petrol and lubricating oils. Data shall be kept separately for each product type and for each use. The tax return shall be accompanied by copies of internal documents, indicating that they are copies of documents. The texts of the internal documents must be signed by the person who signed the tax return.
Method of conversion of mass units into volume
(1) To convert the quantities of lubricating oils consumed from the mass units (kilograms) into units (litres), the formula shall be used.
V = us,
where V = quantity of lubricating oils consumed in litres (l),
m = quantity of lubricating oils consumed in kilograms (kg),
y = density in kg / l using an average density of 0,890 kg / l for lubricating oils for the purposes of this Decree.
(2) The average lubricating oil density determined in accordance with paragraph 1 of 0,890 kg / l at 15 ° C shall not apply to lubricating oils classified under tariff subheading 5) 2710 00 81 to 2710 00 97, when such oils are used as raw materials for any of the specific processes listed in Additional Note 4 to the Tariff. The density in kg / l at 15 ° C indicated on the purchase document (atest) shall be used to convert the mass units per volume unit.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Ing. Rusnok v. r.
1) Article 12h (5) of Act No. 587 / 1992 Coll., on excise duties, as amended.
2) § 12h (4) of Act No. 587 / 1992 Coll., as amended.
3) § 12h (2) of Act No. 587 / 1992 Coll., as amended.
4) § 12h (3) of Act No. 587 / 1992 Coll., as amended.
5) Government Regulation No. 318 / 1999 Coll., establishing the tariff rate and fixing the rates of import duty applicable to goods originating in developing and least developed countries and the conditions for their application (tariff rate).
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Ministry of Finance No 414 / 2001 Coll., laying down the method of calculating the right to refund of excise duty paid in the prices of technical petrol and lubricating oils and other oils and the details of the record keeping of the purchase and consumption of these products |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.11.2001 |
|---|---|
| Effective from | 22.11.2001 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0