Decree No 57 / 2021 Coll.
Decree amending Decree No. 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management
Valid
Order
Effective from 17.02.2021
57
DECLARATION
of 11 February 2021
amending Decree No 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management
The Ministry of Agriculture and the Ministry of Finance provides pursuant to § 57 paragraph 23 of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 4 / 2019 Coll.:
Decree No 79 / 2019 Coll., on how to calculate the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management, is amended as follows:
1.
Method of calculating entitlement to refund of excise duty on mineral oils
The amount of total entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management shall be calculated as the sum of the amount of entitlement to refund of excise duty on mineral oils calculated in accordance with Annex 1 to this Regulation and the amount of entitlement to refund of excise duty on mineral oils calculated in accordance with Annex 4 to this Regulation. ';
2.
Method of calculating entitlement to refund of excise duty on mineral oils
The amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management shall be calculated in accordance with the formula set out in Annex 1 to this Regulation. '
3. Annex 1 shall read as follows:
"Annex No 1 to Decree No 79 / 2019 Coll.
Formula for calculating entitlement to refund of excise duty on mineral oils
The amount of entitlement to refund of excise duty on mineral oils shall be calculated using the following formula:
N = SS1 x VS1 + SS2 x VS2,
where
N...... amount of entitlement to refund of excise duty on mineral oils,
SS1......... proven consumption of mineral oils for the tax period in agricultural primary production activities or in forest management at a tax rate of CZK 3 380 / 1000 l, proven consumption of mineral oils for the tax period is expressed in litres and rounded to 2 decimal places down,
VS1...... tax rate of CZK 3 380 / 1000 l, which corresponds
(a) the value of CZK 9950 / 1000 l multiplied by 0,3397 for mineral oils referred to in Section 45 (1) (b) of the Excise Tax Act;
b) the value of CZK 9950 / 1000 l after the exclusion of the part of the tax rate attributable to the incorporated biofuel of CZK 697 / 1000 l multiplied by the coefficient 0,3652 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act,
SS2......... proven mineral oil consumption for tax periods in agricultural primary production activities at a tax rate of CZK 8,500 / 1000 l, proven mineral oil consumption for tax periods is expressed in litres and rounded to 2 decimal places down,
VS2...... tax rate of CZK 8,500 / 1000 l, which corresponds
(a) the value of CZK 9950 / 1000 l multiplied by 0,8543 for mineral oils referred to in Section 45 (1) (b) of the Excise Tax Act;
b) the value of CZK 9950 / 1000 l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 697 / 1000 l multiplied by the coefficient 0,9186 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act. "
4. The following Annex 4 is added, including the title:
"Annex No 4 to Decree No 79 / 2019 Coll.
Formula for calculating the amount of entitlement to refund of excise duty on mineral oils put into free circulation by 31 December 2020 and consumed in agricultural primary production or in forest management by 31 December 2021
The amount of entitlement to refund of excise duty on mineral oils put into free circulation by 31 December 2020 and consumed in agricultural primary production or in forest management by 31 December 2021 shall be calculated using the following formula:
N = SS1 x VS1 + SS2 x VS2,
where
N...... amount of entitlement to refund of excise duty on mineral oils,
SS1......... proven consumption of mineral oils for the tax period in agricultural primary production activities or in forest management at a rate of 4,380 CZK / 1000 l, proven consumption of mineral oils for the tax period is expressed in litres and rounded to 2 decimal places down,
VS1...... tax rate of CZK 4,380 / 1000 l, which corresponds
(a) the value of CZK 10,950 / 1000 l multiplied by 0,4 for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act;
b) the value of CZK 10,950 / 1000 l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 767 / 1000 l multiplied by the coefficient 0,4301 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act,
SS2......... proven mineral oil consumption for the tax period in agricultural primary production activities at a tax rate of CZK 9500 / 1000 l, proven mineral oil consumption for the tax period is expressed in litres and rounded to 2 decimal places down,
VS2...... tax rate of CZK 9500 / 1000 l corresponding
(a) the value of CZK 10,950 / 1000 l multiplied by 0,8675 for mineral oils referred to in Section 45 (1) (b) of the Excise Tax Act;
b) the value of CZK 10,950 / 1000 l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 767 / 1000 l multiplied by the coefficient 0,9329 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act. "
5. Annex 4 shall be deleted;
Transitional provisions
1. The claim for reimbursement of excise duty on mineral oils consumed in agricultural primary production or in the course of the forest management operation which arose before 1 January 2021 shall be subject to Decree No 79 / 2019 Coll., as effective before the date of entry into force of that decree.
2. The claim for reimbursement of excise duty on mineral oils consumed in agricultural primary production or in the course of the forest management process, which arose from 1 January 2021 until the date of entry into force of this decree, shall be subject to Decree No 79 / 2019 Coll., as effective from the date of entry into force of that decree.
3. The right to reimbursement of excise duty on mineral oils consumed in agricultural primary production or in the course of the forest management which arose before 1 January 2022 shall be subject to Decree No 79 / 2019 Coll., as effective before 1 January 2022.
Efficacy
This Decree shall enter into force on the day following that of its publication, with the exception of the provisions of Article 5 (1) (a) and (b). I (2) and (5) and Article II (3), which shall take effect on 1 January 2022.
Minister for Agriculture:
Ing. Toman, CSc., v. r.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No 57 / 2021 Coll., amending Decree No 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in primary agricultural production or in the course of forest management |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.02.2021 |
|---|---|
| Effective from | 17.02.2021 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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