Decree No. 458 / 2020 Coll.
Decree on certain forms in the field of competence of the customs authorities of the Czech Republic
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Order
Effective from 01.01.2021
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458
DECLARATION
of 5 November 2020
on certain forms in the field of competence of the customs authorities of the Czech Republic
The Ministry of Finance sets out, pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll.:
Subject matter
In the case of forms for excise duties, taxes on natural gas and certain other gases, taxes on solid fuels, electricity taxes and fuel distribution
(a) details of the general particulars of the submission and the data required;
(b) the format of the electronic form submission; and
(c) a model form.
Model forms
(1) Model
(a) the excise duty return is set out in Annex 1 to this Decree;
(b) the excise return pursuant to Article 16a (5) of the Excise Tax Act is set out in Annex 2 to this Decree;
(c) the excise duty returns on tobacco products, raw tobacco, heated tobacco products, other tobacco products or products related to tobacco products are set out in Annex 3 to this Regulation;
(d) the declaration of entitlement to the refund of excise duty to the person enjoying the privileges and immunities is set out in Annex 4 to this Order;
(e) the declaration of entitlement to refund of excise duty for the armed forces of another State is set out in Annex 5 thereto;
(f) the declaration of entitlement to the refund of excise duty on mineral oils under Section 56 of the Excise Tax Act is set out in Annex 7 to this Decree,
(g) the declaration of entitlement to the refund of excise duty on mineral oils pursuant to Section 56a of the Excise Tax Act is set out in Annex 8 to this Decree;
(h) the declaration of entitlement to the refund of excise duty on mineral oils pursuant to Article 57 of the Excise Tax Act is set out in Annex 9 to this Decree;
(i) the declaration of entitlement to the refund of excise duty on mineral oils under Section 57 of the Excise Tax Act (annual or half-yearly tax period) is set out in Annex 10 to this Decree;
(j) the returns on natural gas and certain other gases, fixed fuel or electricity taxes are set out in Annex 11 to this Decree;
(k) the declaration of entitlement to reimbursement of the tax on natural gas and certain other gases, the fixed fuel tax or the electricity tax is set out in Annex 12 to this Decree;
(l) applications for registration for natural persons are listed in Annex 13 to this Order,
(m) applications for registration for legal persons are listed in Annex 14 to this Order;
(n) applications for registration of a person handling special mineral oils for natural persons are listed in Annex 15 to this Decree;
(o) applications for registration of persons handling special mineral oils for legal persons are listed in Annex 16 to this Decree;
(p) applications for registration of a person storing raw tobacco are listed in Annex 17 to this Decree,
(q) applications for registration of fuel distributors for natural persons are listed in Annex 18 to this Decree,
(r) applications for registration of the fuel distributor for legal persons are listed in Annex 19 to this Decree;
(s) the notification of the change of registration data and the application for revocation of registration is set out in Annex 20 to this Decree;
(t) the notification of the change of registration data of a natural person handling special mineral oils and the request for revocation of registration is set out in Annex No 21 to this Decree;
(u) the notification of the change of registration data of a legal person handling special mineral oils and the application for revocation of registration is set out in Annex No 22 to this Decree;
(v) the notification of the amendment of the registration details of the person storing raw tobacco and the application for revocation of registration is set out in Annex 23 to this Decree;
(w) the notification of the change of the fuel distributor's registration data and the application for revocation of registration is set out in Annex 24 to this Decree.
(2) Model
(a) the notification of the registered consignee or consignor in free tax circulation from or to other Member States pursuant to Sections 28b to 28h of the Excise Tax Act is set out in Annex 25 to this Decree;
(b) the notification by the sender of selected products from other Member States to the tax territory of the Czech Republic pursuant to § 33a or 33d of the Excise Tax Act is set out in Annex 26 to this Decree;
(c) the notification of the receipt of the obligation to provide a tax security for the transport of liquefied petroleum gases (Section 45 (1) (f) and (g)), pursuant to Section 60 (10) of the Excise Tax Act, is set out in Annex 27 to this Decree,
(d) the notification of the presumed quantity of raw tobacco received or dispatched pursuant to Paragraph 134zza (2) of the Excise Tax Act is set out in Annex 28 to this Decree,
(e) the notification of the receipt or dispatch of raw tobacco pursuant to Paragraph 134zza (1) of the Excise Tax Act is set out in Annex 29 to this Decree;
(f) the notification of the start of the transport of mineral oils exempt from tax in the tax territory of the Czech Republic pursuant to Section 50 (4) of the Excise Tax Act is set out in Annex 30 to this Decree,
(g) the notification by the holder of the permit for the purchase of liquefied petroleum gases put into free circulation pursuant to Section 60c of the Excise Tax Act is set out in Annex 31 to this Decree,
(h) the notification of the treatment of special mineral oil under Paragraph 134zf (1) of the Excise Tax Act is set out in Annex 32 to this Decree;
(i) the notification provided for in Article 134zf (2) of the Excise Tax Act, notified under Article 134zf (4) (b) (2) of the Excise Tax Act, is set out in Annex 33 to this Decree,
(j) the notification pursuant to Article 134zf (3) of the Excise Tax Act notified before any amendment pursuant to Article 134zf (4) (c) (2) of the Excise Tax Act is set out in Annex 34 to this Decree,
(k) the registration of alcohol under Section 37 of the Excise Tax Act is set out in Annex 35 to this Decree;
(l) the register of beer provided for in Sections 37 and 38 of the Excise Tax Act is set out in Annex 36 to this Decree,
(m) the registration of several product types pursuant to Sections 37 to 39a of the Excise Tax Act is set out in Annex 37 to this Decree;
(n) the registration of one product type pursuant to Sections 37 to 39a of the Excise Tax Act is set out in Annex 38 to this Decree;
(o) the register kept by the user under Section 40 of the Excise Tax Act is set out in Annex 39 to this Decree,
(p) the registration of liquefied petroleum gases under Section 60 of the Excise Tax Act is set out in Annex 40 to this Decree,
(q) the registration of raw tobacco under Section 134zy of the Excise Tax Act is set out in Annex 41 to this Decree,
(r) the registration of special mineral oils pursuant to Article 134z (1) of the Excise Tax Act is set out in Annex 42 to this Decree;
(s) the proposal for publication of the final consumer price for cigarettes is set out in Annex 43 to this Decree;
(t) the application for authorisation under the Excise Tax Act is set out in Annex 44 to this Decree.
(3) The models referred to in paragraphs 1 and 2 are provided, including any instructions for their completion.
Form submission submitted electronically
The details of the general elements of the submissions and the data required in the form submissions, as set out in the template referred to in Article 2, shall also be used within the structure of the form submissions published by the tax administrator where such submissions are made electronically.
Format of form submission
Form submission pursuant to § 2 can only be submitted electronically in XML format, except for form submission according to § 2 (k) to (r), which can only be submitted electronically in PDF format.
Common provisions
The form of the form issued by the Ministry of Finance or, where applicable, the structure of the form published by the tax administrator shall be considered to correspond to the model referred to in Article 2 or, where appropriate, to the details of the general particulars of the submission and the particulars referred to in Article 3, also where:
(a) the text part is in a language other than the Czech language,
(b) contains a different indication of the time period;
(c) contain derogations in the part of the text which does not have the object of requiring the particulars to be communicated;
(d) deviate from this model to a minimum extent as a result of the usual technological procedures for producing the form.
Transitional provisions
(1) The form form form in the field of competence of the authorities of the Customs Administration of the Czech Republic on excise duties, on tax on natural gas and on certain other gases, on solid fuels and on electricity and on the distribution of fuel issued by the Ministry of Finance before the date of entry into force of this decree is deemed to have been issued in accordance with this decree.
(2) The structure of the form submission within the scope of the authorities of the Customs Administration of the Czech Republic on excise duties, on tax on natural gas and on certain other gases, on solid fuels and on electricity and on the distribution of fuel published by the tax administrator before the date of entry into force of this Decree is deemed to be published in accordance with this decree.
(3) Paragraphs 1 and 2 shall not apply to forms relating to registration.
Efficacy
This Decision shall enter into force on 1 January 2021.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
Příloha č. 1
Annex No 1
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Annex No 2
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Annex No 3
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Annex No 4
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Annex No 5
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Annex No 7
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Annex No 8
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Annex No 9
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Annex No 10
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Annex No 11
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Annex No 12
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Annex No 13
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Annex No 14
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Annex No 15
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Annex No 16
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Annex No 17
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Annex No 18 to Decree No 458 / 2020 Coll.
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Annex No 19 to Decree No 458 / 2020 Coll.
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Annex No 20
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Annex No 21
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Annex No 22
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Annex No 23
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Annex No 24 to Decree No 458 / 2020 Coll.
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Annex No 25
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Annex No 26
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Annex No 27
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Annex No 28
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Annex No 29
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Annex No 30
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Annex No 31
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Annex No 32
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Annex No 33
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Annex No 34
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Annex No 35
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Annex No 36
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Annex No 37
Příloha č. 38
Annex No 38
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Regulation Information
| Citation | Decree No. 458 / 2020 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.11.2020 |
|---|---|
| Effective from | 01.01.2021 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Customs law
Finance
The regulation text is for informational purposes only.
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