Decree No. 48 / 2008 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
Valid
Order
Effective from 20.02.2008
48
DECLARATION
of 11 February 2008
on the method of calculating the entitlement to refund of excise duty paid at the prices of certain mineral oils consumed in agricultural primary production
The Ministry of Agriculture provides, pursuant to Article 57 (14) of Act No 353 / 2003 Coll., on excise duties, as amended by Act No 575 / 2006 Coll., (hereinafter referred to as "the Act '):
Method of calculation of refund entitlement
(1) The entitlement to refund of excise duty paid in the prices of the products referred to in Article 45 (1) (b) of the Act and in Article 45 (2) (c) and (j) of the Act actually consumed and demonstrated in the primary agricultural production for the tax period referred to in Article 17 of the Act shall be calculated according to the formula:
(a) for mineral oils referred to in Sections 45 (1) (b) and 45 (2) (j) - diesel fuel
A = B x (C / 1000) x 0.6,
(b) for mineral oils referred to in § 45 (2) (c) - mixed diesel
A = B x (C / 1000) x 0.85,
where
A = entitlement to a refund of excise duty of 60% in CZK for mineral oils according to § 45 (1) (b) and § 45 (2) (j) of the Act and 85% in CZK for mineral oils according to § 45 (2) (c) of the Act,
B = quantity of mineral oils in litres, proven to be consumed during the tax period under Section 17 of the Law,
C = applicable rate of excise duty according to the law indicated on the sales document (in CZK / 1000 l).
(2) Where a tax entity uses both mineral oil referred to in § 45 (1) (b) of the Act and mixtures of mineral oils referred to in § 45 (2) (c) and (j) of the Act, the right to refund shall be calculated separately for the selected products referred to in (a) and for the selected products referred to in (b).
Method and conditions for the keeping of documents and records of the purchase and consumption of mineral oils
(1) The evidence provided by the tax body (1) entitled to reimbursement of excise duty must contain information on the quantities of mineral oils actually purchased and their actual consumption in agricultural primary production during the tax period.
(2) Information on the quantities of mineral oils purchased shall be recorded on the basis of the individual sales documents and the particulars of the documents are provided for in Section 57 (9) of the Act. The sales documents must be signed by the person responsible for the tax body for the removal of mineral oils.
(3) The consumption of mineral oils used in agricultural primary production is evidenced by accounting documents according to other legislation1). In the monthly overview of the purchase, consumption of mineral oils, the place of consumption, the type of work carried out and the claim claimed, consumption shall be given by the aggregate item, separately for the mineral oils used referred to in § 1 (1) (a) and § 1 (1) (b).
(4) Where a tax entity has used mineral oils which it itself has produced, then the register proving (1) entitlement to refund of excise duty 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 must be attached to the return, which must be signed by the person who signed the return.
(5) An overview of the size of the agricultural parcels managed is evidenced by evidence of the use of agricultural land in accordance with the user relations provided for in Section 57 (6) (d) of the Act.
Transitional provision
The right to refund of excise duty which arose before the date of application of this decree shall be applied in accordance with existing legislation.
Repeal
The following shall be deleted:
1. Decree No. 433 / 2003 Coll., on the method of calculating the entitlement to refund of excise duty paid at the prices of certain mineral oils consumed in agricultural primary production, forest nurseries and in the restoration and rearing of forests and on the manner and conditions of document and registration management and on the standards of consumption of these products.
2. Decree No. 79 / 2005 Coll., amending 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 recovery and education of forests and on the manner and conditions of document and registration management and on the standards of consumption of these products.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Mgr. Gandalovich v. r.
1) Act No. 563 / 1991 Coll., on Accounting, as amended.
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Regulation Information
| Citation | Decree No. 48 / 2008 Coll., on the method of calculating entitlement to refund of excise duty paid at the prices of certain mineral oils consumed in agricultural primary production |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.02.2008 |
|---|---|
| Effective from | 20.02.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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