Decree No. 433 / 2003 Coll.
Ordinance on the calculation of the right to refund of excise duty paid at the prices of certain mineral oils consumed in agricultural primary production, forest nurseries and on the renewal and rearing of forests and on the manner and conditions of document and registration management and on the standards of consumption of these products
Valid
Order
Effective from 01.01.2004
433
DECLARATION
of 3 December 2003
on the method of calculation of entitlement to excise duty refunds paid in the prices of certain mineral oils consumed in agricultural primary production, forest nurseries and in the renewal and rearing of forests and on the manner and conditions of document and registration management and on the standards of consumption of these products
According to Article 139 (2) of Act No 353 / 2003 Coll., on excise duties, hereinafter referred to as "the Act ', the Ministry of Agriculture provides for the implementation of Article 57 (14) of the Act:
Method of calculating entitlement to excise duty refund
The entitlement to refund of excise duty ("the tax ') paid in the prices of the products referred to in Article 45 (1) (b) of the Act and in Article 45 (2) (c) of the Act (" fuel'), shown to be consumed in agricultural primary production, forest nurseries and in the recovery and education of the forest ("agricultural production ') for the tax period (Article 17 of the Act), shall be calculated in accordance with the formula set out in Annex 1.
Method and conditions of document management and registration of fuel purchases and consumption
(1) An overview of the size of the agricultural soils managed (1) (hereinafter referred to as "agricultural parcels") and forestry land (1a) according to § 57 (6) of the Act and changes in the area are carried out by the tax entity (§ 57 (3) of the Act) as set out in Annexes 2 and 3.
(2) The tax authority's evidence of entitlement to refund contains information on the quantities of fuel purchased and their actual consumption in agricultural production during the tax period. The purchase data shall be recorded on the basis of individual sales documents, the details of which are laid down in Section 57 (9) of the Act. A copy of the sales documents shall be attached to the return. The sales documents must be signed by the person responsible for the withdrawal of fuel for the tax entity.
(3) In the case where a tax entity uses in the agricultural production of the fuel it has produced, the register showing entitlement to refund shall contain only internal documents, the particulars of which are provided for in Section 57 (10) of the Act. A copy of the internal documents shall be attached to the return. The texts of the internal documents must be signed by the person who signed the tax return.
(4) The fuel consumption for agricultural production is demonstrated by accounting documents according to specific legislation. (2) The monthly survey on the purchase and consumption of fuel referred to in Annex 4 shall include a summary item, separately for each fuel used referred to in Sections 45 (1) (b) and 45 (2) (c) of the Act.
Fuel consumption standard
(1) For the purposes of this Decree, the standard fuel consumption for agricultural production is the limit set by:
(a) in agricultural primary production as referred to in paragraph 7 (a);
(b) in forest nurseries and in the renewal and rearing of the forest referred to in paragraph 7 (b).
(2) The annual limit on fuel consumption shall be calculated by multiplying the area of agricultural parcels managed in hectares and by multiplying the area of forest parcels in hectares for which forestry work has been carried out, rounded to four decimal places, by the standard of annual fuel consumption in litres per hectare of the agricultural and forest land concerned in accordance with Annex 4. The normativ thus calculated is rounded mathematically to the nearest litre.
(3) Where a tax entity operating agricultural primary production starts or terminates the management of agricultural land during the year, the annual fuel limit shall be reduced by the percentages referred to in paragraph 6 for all months in which the tax entity has not operated the land. The sum of the refund claims applied for each calendar year's tax period may not exceed the claim calculated for the calendar year in total for the same parcel.
(4) Where there is a change in the area or culture of agricultural parcels managed by a tax entity operating agricultural primary production, only the agricultural parcels to which this change relates shall be reduced or the annual fuel limit shall be increased by the percentage of the respective months referred to in paragraph 6.
(5) The calculated refund entitlement up to the annual limit or, where applicable, the limit calculated in accordance with paragraphs 3 and 4 may be applied year-round, irrespective of the percentage breakdown by month referred to in paragraph 6.
(6) The percentage distribution of the annual fuel consumption limit per month shall be:
| leden | 2 % | červenec | 10 % |
| únor | 4 % | srpen | 16 % |
| březen | 6 % | září | 20 % |
| duben | 6 % | říjen | 10 % |
| květen | 8 % | listopad | 6 % |
| červen | 9 % | prosinec | 3 %. |
(7) The standard of annual fuel consumption is:
(a) in agricultural primary production for the type of agricultural cultury3):
| 1. | orná půda podle průměrné ceny4) | |
| do 5,00 Kč/m2 včetně | 105 litrů na hektar | |
| 5,01 až 7,00 Kč/m2 | 120 litrů na hektar | |
| 7,01 a více Kč/m2 | 130 litrů na hektar | |
| 2. | chmelnice | 220 litrů na hektar |
| 3. | vinice | 150 litrů na hektar |
| 4. | ovocné sady | 150 litrů na hektar |
| 5. | travní porosty | 50 litrů na hektar, |
(b) in forest nurseries and in the restoration and rearing of forests for:
| 1. | lesní školky – kryté plochy | 780 litrů na hektar |
| 2. | lesní školky – nekryté plochy | 200 litrů na hektar |
| 3. | obnovu lesa – sázecí stroj | 100 litrů na hektar |
| 4. | obnovu lesa – ostatní | 50 litrů na hektar |
| 5. | výchovu porostu – těžbu předmýtní úmyslnou | 70 litrů na hektar |
(8) Where a crop other than that for which this type of agricultural parcel is intended is grown on hop, vineyard or fruit set, the standard shall be used according to the crop actually grown.
Transitional provision
The right to refund, which arose before the date of application of this Decree, shall be exercised in accordance with existing legislation.
Repeal
The following shall be deleted:
1. Decree No. 76 / 2000 Coll., laying down the method of calculating the right to refund excise duty on medium and heavy gas oils and on a mixture of fuels and lubricants consumed in agricultural primary production, forest nurseries and in the recovery and rearing of forests, details of the management of documents and records and standards of consumption of these products.
2. Decree No. 446 / 2001 Coll., amending Decree No. 76 / 2000 Coll.
Efficacy
This Decree shall take effect on 1 January 2004.
Minister:
Ing. Palas v. r.
Příloha č. 1
Annex No 1 to Decree No 433 / 2003 Coll.
Method of calculation of refund entitlement
The entitlement referred to in Article 1 shall be calculated using the formula:
(a) for mineral oils referred to in § 45 (1) (b)
(diesel fuel)
A = B × C1000 × 0,6
(b) for mineral oils referred to in § 45 (2) (c)
(Compound diesel containing MERA *), CSN 656508 - biodiesel)
A = B × C1000 × 0,8
A = entitlement to refund of excise duty of 60% in CZK, for fuel according to § 45 (1) (b) of the Act and 80% in CZK for fuel according to § 45 (2) (c) of the Act,
B = quantity of fuel in litres, proven to be consumed during the tax period (month) up to the limit of the standard,
C = applicable excise duty rate according to Act No. 353 / 2003 Coll., on excise duties, indicated on the sales document.
If the taxpayer uses both the fuel referred to in Section 45 (1) (b) of the Law (diesel) and the fuel referred to in Section 45 (2) (c) of the Law (biodiesel), he shall calculate the right to refund separately for each product used, without exceeding the total annual fuel limit.
*) Rape oil methyl ester
Příloha č. 2
Annex No 2 to Decree No 433 / 2003 Coll.
Overview of the size and change of agricultural parcels managed at...
Příloha č. 3
Annex No. 3 to Decree No. 433 / 2003 Coll.
Overview of the size of the forest land managed at the date... on which the forest work was carried out
Příloha č. 3a
Annex No 3a to Decree No 433 / 2003 Coll.
Table for forest work pursuant to § 3 (7) (b) for forest renewal - planting machines and others and crop education - mining deliberately
Příloha č. 4
Annex No. 4 to Decree No. 433 / 2003 Coll.
Keeping of documents and records of the taxpayer on the purchase and consumption of fuel
1) § 3a of Act No. 252 / 1997 Coll., on Agriculture, as amended by Act No. 128 / 2003 Coll. and Act No. 85 / 2004 Coll.
1a) § 2 (3) of Act No. 344 / 1992 Coll., on the cadastral property of the Czech Republic (cadastral law), as amended by Act No. 89 / 1996 Coll. and Act No. 120 / 2000 Coll.
2) Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 117 / 1994 Coll., Act No. 227 / 1997 Coll., Act No. 492 / 2000 Coll., Act No. 353 / 2001 Coll. and Act No. 575 / 2002 Coll.
3) § 3i of Act No. 252 / 1997 Coll., on Agriculture, as amended by Act No. 128 / 2003 Coll.
4) Decree No. 463 / 2002 Coll., establishing a list of cadastral territories with assigned average basic prices for agricultural parcels, as amended.
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Regulation Information
| Citation | Decree No. 433 / 2003 Coll., on the method of calculating the entitlement to refund of excise duty paid in the prices of certain mineral oils consumed in agricultural primary production, forest nurseries and in the renewal and rearing of forests and on the manner and conditions of document and registration management and on the standards of consumption of these products |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.12.2003 |
|---|---|
| Effective from | 01.01.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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