What is Act of the Czech National Council No. 587 / 1992 Coll.?

Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes — Act of the Czech National Council on Consumer Taxes.

Is Act of the Czech National Council No. 587 / 1992 Coll. still valid?

Yes, Act of the Czech National Council No. 587 / 1992 Coll. is still valid and effective.

Act of the Czech National Council No. 587 / 1992 Coll. - Act of the Czech National Council on Con...

Q: When it became Act of the Czech National Council No. 587 / 1992 Coll. effectiveness?

Act of the Czech National Council No. 587 / 1992 Coll. became effective 01.01.1993.

587

THE LAW

Czech National Council

of 20 November 1992

on excise duties

The Czech National Council decided on this law:

ČÁST PRVNÍ

COMMON PROVISIONS

§ 1

Preliminary provisions

(1) This Law lays down the conditions for the taxation of petroleum fuels and lubricants, alcohol, beer, wine and tobacco products ("selected products') by excise duties (" tax ') and the way in which certain tobacco products are labelled.

(2) Selected products are taxed on a one-off basis under this Act.

§ 2

Definition of terms

For the purposes of this Act:

(a) domestic territory of the Czech Republic except free zones and free warehouses,

(b) foreign territory that is not domestic;

(c) the export of the output of selected products from the country placed under the export regime (1) or the outward processing procedure (1a) or the placing of Czech selected products in a free warehouse or free zone;

(d) import of the selected products into the country;

(e) the production of selected products by the process in which the selected product is created or is subject to changes in its nature or in its external presentation, with the exception referred to in paragraphs 5 and 6 of Paragraph 19;

(f) by the tax administrator, the competent territorial financial authority (hereinafter referred to as the "financial authority"); (3) when importing selected products and returning Czech selected products pursuant to § 4 (1) (a) and (b) and for cigarettes, cigars and cigarillos subject to the marking requirement of § 40c, customs authority, 4)

(g) the tax liability for the tax period referred to in Article 14 (1), not reduced by the right to refund applied pursuant to Article 12 for the same tax period or by the amount by which the right to refund has been unduly increased pursuant to Article 12;

(h) removal from storage

1. the physical issue by the tax payer of the selected products (§ 3) from the premises where they are manufactured or stored to fulfil the contractual obligation, except for the storage contract and the storage contract, (5) storage contract, (5a) the shipping contract (5b) and the goods or freight contract (5c)

2. use of selected products for the production of non-taxable products,

3. the use of selected products for the own use of the taxpayer, members of his household and persons close to him, 7) his staff, members and members and members of their households and persons close to them,

4. use of selected products for advertising purposes;

5. use of selected products for purposes not directly related to business activities, 8)

(i) by a small independent brewery, such a legal person or natural person whose annual beer exhibition (hereinafter referred to as the "exhibition") is not more than 200 000 hl and meeting the conditions laid down in Section 31a;

(j) the annual exhibition of beer of all beer produced in that year removed,

(k) the code number of the tariff nomenclature (hereinafter referred to as "the tariff code") means the code number of the description of the products selected under the specific legislation, 8a)

(l) the price to the final consumer of a fixed price determined in accordance with specific legislation. 8b)

§ 3

Payers

(1) The tax payers ("taxpayers") are all legal and natural persons who produce or are to be released in the domestic territory of the selected products.

(2) Pies are also legal or natural persons who store or use selected products exempt pursuant to Articles 8 (1) (b), 23 and 29 for purposes other than those laid down therein.

(3) The payer shall also be legal or natural persons who store or remove selected products, except for alcohol, cigarettes, cigars and cigarillos, wines under the conditions laid down in Section 34 (1), beer and wine under the conditions laid down in Section 10 (8), unless they prove that the products are taxed or that they do not demonstrate the way in which the selected products are acquired without tax. The document referred to in Article 10 (1) and (5) or Article 6 or a written document certifying that the entity from which the payer obtained the selected products has acquired the products already taxed or legitimately without tax. For non-taxed selected products manufactured by a payer, the obligation to prove this applies only to those selected products obtained and used by the payer as a material entering the non-taxed selected products produced by the payer.

(4) Other specific provisions concerning taxpayers are set out in Sections 18, 24 and 34.

§ 4

Subject matter

(1) The subject matter of the tax is domestic manufactured or imported selected products, as well as selected products which are considered to be Czech goods under the Customs Act and which are:

(a) are placed in a free warehouse or free zone, are not exported abroad and are returned to the country by the original or new owner in his unaltered state;

(b) placed in a free warehouse or free zone, have undergone processing operations, (7a) are not exported abroad and are returned to the country by the original or new owner in the changed state.

(2) Dani is not subject to the selected products which have already been taxed once, unless they have benefited from the refund pursuant to § 12. This provision shall not apply in the cases referred to in Sections 3 (3), 8 (3), 12 (5) and 24 (d).

§ 5

The creation of tax liability

(1) The tax obligation arises

(a) in domestic production, with the exception of the manufacture of cigarettes, cigars and cigarillos, the date of removal from storage of the products selected from the manufacturer;

(b) on importation of selected products, with the exception of the importation of cigarettes, cigars and cigarillos, on the date on which the customs debt is incurred; (9) or on the date on which the Czech selected products were placed in the free zone or in the free warehouse referred to in Article 4 (1) (a) and (b) were placed back in the domestic territory or in breach of the conditions laid down for the relevant procedure under customs control;

(c) in the case of selected products exempt under Article 8 (1) (b), Article 23 and Article 29, the date of removal from storage or the date of use for purposes other than those laid down therein;

(d) in the case of selected products produced either domestically or domestically, for which the refund referred to in Article 12 (1) has been applied, the date of removal from storage or the date of use for purposes other than those provided for in Article 12 (1); the provisions of Article 8 (1) (b), (23) and (29) shall remain unaffected;

(e) in the course of domestic production and import of cigarettes, cigars and cigarillos, on the date on which the tobacco stickers are removed from the Customs office of Kutna Hora, with the exception of cigarettes, cigars and cigarillos intended for export which, pursuant to Article 40c, are not to be marked and for which the tax obligation referred to in (a) arises;

(f) in the case of cigarettes, cigars and cigarillos for which the marking obligation provided for in Article 40c has not been fulfilled, the date of removal from storage in the case of domestic production and the date on which the customs debt was incurred in the case of importation, 9)

(g) on the date on which the application for the written consent of the tax administrator to the deletion from the business register or other records was made, 9b) on termination of activity or on the date of notification to the tax administrator of the cessation of activity; (c) the tax liability applies to all non-taxed selected products owned on that date by the payer who has produced, purchased or imported those products, with the exception of non-taxed alcohol exempt under Article 29 (1) (c) and (f);

(h) the date on which the selected products are acquired or sold by the legal or natural persons referred to in Article 3 (3), or the date on which the selected products were found with those legal or natural persons, by the date previously established;

(i) on the date of settlement of the manka or damage to property, 9a, but not later than one month after the finding of the manka or damage, if the manka or damage occurred before the occurrence of the tax liability referred to in points (a) to (d); the manka and damage are not included in the manka and damage in the natural loss standard;

(j) the date of the transfer of ownership to the non-taxed alcohol which constitutes the commercial property, 9d) on sale of the company 9e) or its transfer as a contribution to the company or cooperative; (f) Paragraph 8 (1) (b), paragraphs 9 and 29 shall remain unaffected.

(2) Other specific provisions concerning the formation of tax are set out in Sections 20, 26 and 34a.

§ 6

Tax base

(1) The tax is based on the quantity of products selected, except for tobacco products, which is shown on the tax document referred to in Section 10, expressed in units of measurement.

(2) The measuring units of selected products are listed in Part Two.

(3) The tax base for tobacco products is set out in Section 39.

§ 7

Tax rates

(1) The rates of tax are fixed uniformly for the whole territory of the Czech Republic.

(2) The rates of taxation are set out in Part Two.

Exemption

§ 8

(1) Selected products are exempt from tax

(a) imported where they are subject to duty-free treatment, 10) except:

1. selected products imported for the benefit of disabled persons, 10c)

2. Czech selected products which return to the Czech Republic after export and are released for free circulation, 10e)

3. selected products exempt from customs duties under the Generalised System of Preferences, 11)

4. selected duty-free products under international agreements on customs union or free trade, 12)

(b) intended to be used as samples for compulsory testing, (14) for hygiene surveillance, (15) for measures to prevent the emergence and spread of communicable diseases and occupational diseases, (15) for emergency measures in the case of epidemics (15) and for research purposes relating to the same selected product;

(c) demonstrably destroyed by an unforeseeable and inevitable event.

(2) Other specific provisions concerning exemptions are set out in Sections 23 and 29.

(3) Where a legal or natural person purchases selected products exempt under paragraphs 1 and 2 at prices including tax, those products shall be regarded as being obtained at prices exclusive of tax. The same applies to the alcohol for which the tax has been measured on the basis of the tax due under Paragraph 26 (e).

§ 9

The right to exemption, including the provision of the law under which the right is applicable, must be applied by the transferee to the payer in writing for the selected products covered by the provisions of Sections 8 (1) (b), 23 and 29 (1) (a), (b), (d) and (e), at the latest before the document of removal from storage from the domestic producer or the customs authority at the time the written declaration is lodged, (16) if the imported selected products are placed under the free circulation or inward processing arrangements in the drawback system or the original owner before the transfer of the right to non-taxable alcohol forming commercial property, on sale to the undertaking or its contribution to a commercial company or cooperative. In the application of the claim to selected products covered by the provisions of Paragraph 29 (1) (a), (d) and (e), the acquirer shall submit an authorisation from the Ministry of Finance pursuant to the special legislation 15a) for the purchase, purchase or import of alcohol. If they do not, the claim shall cease. In the application of the claim to selected products covered by Paragraph 23 (5), the acquirer shall submit a concession note for the manufacture and import of chemical substances (15b) for the purchase, collection or import of technical petrol. If they do not, the claim shall cease.

§ 10

Issue of tax documents

(1) In domestic production, except for the manufacture of cigarettes, cigars and cigarillos subject to the marking requirement of § 40c, the payer shall be required to issue a tax document, which shall contain:

(a) business name or business name, 16b) registered office and tax identification number17) of the payer with legal persons, business name or surname, 16c) residence and tax identification number of the payer with natural persons;

(b) the company or name, registered office and tax identification number of the legal person, business company or name and surname, residence and tax identification number (if any) of the natural person to whom the selected products have been removed from storage pursuant to Article 2 (h);

(c) the quantity of products selected in the unit of measurement, their sales description and the code number indicated in the tax return form, 17a)

(d) the amount of the tax;

(e) the date of removal from storage;

(f) the date of issue of the tax document;

(g) the serial number of the tax document;

(h) the signature of the payer.

(2) For the purposes of correctly classifying selected products, the tax administrator shall recognise in the code name referred to in paragraph 1 (b). (c) the classification of selected products by the customs authorities. In contact with the customs authorities, the payer shall use the tariff code (8a) of the selected products provided for by the special regulation.

(3) In the case referred to in Article 5 (1) (i), in the case of domestic production of selected products, payers shall be required to issue the tax document referred to in paragraph 1 on the date on which the tax obligation arises; instead of the person referred to in paragraph 1 (a). (b) indicate the word "damage" and, instead of the date of removal from storage, the date on which the tax becomes chargeable pursuant to Article 5 (1) (i).

(4) In the cases referred to in § 26 (a) to (c) and in the case of removal from storage of selected products exempt under § 29 (1) (c) and (f) and under § 29 (2), the tax document is not to be issued.

(5) On removal from storage of selected products exempt from tax, the document drawn up in accordance with paragraph 1 shall state that it is a non-tax removal with reference to the provisions of § 8 (1) (b), § 23 or § 29.

(6) In the case of imports of selected products, the tax document shall act as a tax document for the decision of the customs authority to release the selected products for free circulation or for the inward processing procedure in the drawback system or for the release of the selected products to the domestic country in accordance with Article 4 (1) (a) and (b), issued on a customs declaration form 16a) or another decision of the customs authority to assess the tax. When exporting selected products, the function of the tax document proving the right to refund pursuant to § 12 (1) (a) and (e), the decision of the customs authority to place the selected products under the export or outward processing procedure, issued on a customs declaration form, with the confirmation by the customs authority of the exit of the selected products from the domestic country, indicating the date of the transfer of the selected products over the national border, or the decision of placing the selected products under the export procedure, issued on a customs-approved declaration form for placing in a free zone or free warehouse where the customs authority confirms the placing of the selected products in a free warehouse or free zone.

(7) In the manufacture of cigarettes, cigars and cigarillos subject to the marking requirement of Paragraph 40c, the tax document referred to in paragraphs 1 and 2 shall be the subject of registration in accordance with a special regulation for the purposes of this Act. 17c)

(8) The tax document shall not be issued for the use of spirit drinks and other alcoholic beverages, 17d) beer (§ 31) and wine (§ 35) for direct consumption in the premises where these selected products are stored, or for the physical issue of those selected products from those premises in quantities not exceeding 5 litres per person per calendar day for the spirits and other alcoholic beverages in total and selected products referred to in § 35 and 20 litres per person per calendar day for the selected products referred to in § 31. The tax document shall in this case be a register which shall contain the particulars referred to in paragraph 1 (c), (d) and (e).

(9) In addition to those tax documents, the payer shall be required to keep evidence of claims for refund in accordance with Article 12 (1).

(10) The payer shall be required to issue a tax document, except for the tax documents referred to in paragraph 6, in duplicate. The first copies shall be issued by the payers to the person referred to in paragraph 1 (b). The second copy and all other documents relevant for determining the amount of the tax shall be kept by the payer for a period of 10 years from the end of the calendar year in which the tax became chargeable.

§ 11

Calculation of tax

(1) The tax on selected products for which VAT has been incurred pursuant to § 5 (1) (a), (c), (d), (f), (g), (h) and (i) and § 20, 26 and 34a shall be calculated on their own. The tax on selected products for which a tax has been incurred pursuant to § 5 (1) (b) and (e) shall be calculated by the tax administrator.

(2) The tax shall be calculated by multiplying the taxable amount by the rate fixed for the product selected.

§ 12

Entitlement to refund

(1) The payer is entitled to reimbursement on

(a) the decision to release the selected products for the export or outward processing arrangements issued on the form of the written declaration, 16a) where the date of exit of the selected products abroad or their placing in a free zone or free warehouse in the course of business is confirmed by the competent customs authority; (8) this provision shall not apply to selected products which, pursuant to Article 8 (3), are regarded as having been obtained at prices without tax;

(b) taking over the store of the payer of the selected products, with the exception of those which are subject to alcohol duty entering the manufactured products as material;

(c) taking over the warehouse of the payer of the selected products returned to the payer by the bodies for which the selected products have been removed from storage pursuant to § 2 (h) (1);

(d) settlement of claims for defects in the selected products, claims for undelivered selected products or claims for wrongly charged tax, unless the payer has received payment for those selected products or has repaid the payment to the purchaser; for claiming entitlement to undelivered selected products, it is also a condition for taking the undelivered selected products back to the store of the payer,

(e) sales of the selected products taxed pursuant to § 12b (1);

(f) the creation of a fact pursuant to § 42a;

(g) refusal of a request for approval to be deleted from a commercial register or other registration on termination of activity in the event that the tax is incurred pursuant to Article 5 (1) (g);

(h) removal of hydrocarbon fuels and lubricants containing alcohol pursuant to Article 19 (2) (f); the tax is refunded at an amount equivalent to the quantity of alcohol contained in the hydrocarbon fuel and lubricant;

(i) removal from storage of hydrocarbon fuels and lubricants containing ethyl-tertiary butyl ether pursuant to Article 19 (2) (g); the tax is refunded at a rate equivalent to 45% of the ethyl-tertiary butyl-ether contained in the hydrocarbon fuel and lubricant.

(2) The provisions of paragraph 1 (b) to (d) do not apply to cigarettes, cigars and cigarettes. The special provisions concerning refund of taxes on cigarettes, cigars and cigarillos are set out in § 40f (4), (5) and (7).

(3) The right to refund referred to in paragraph 1 shall be exercised by the payer in the tax return referred to in Article 13 no later than six months after the last day of the month in which the right to refund arose. On expiry of that period, the right to refund shall cease and that period shall not be extended nor may recovery in the previous situation be authorised. If, before the expiry of that period, removal of the selected product by the payer is effected without entitlement to refund, the right to refund shall cease on the date of removal from storage of the selected product. The right to refund referred to in paragraph 1 may be exercised by the payer only up to the amount of the tax calculated at the rate applicable on the date of import or removal from storage of the product selected, provided that tax is incurred at the same time on that date.

(4) The right to refund may be exercised by the payer only with the tax authority, whether or not the products removed from storage at home or imported.

(5) If the payer does not exercise the right to refund, although he may have done so in accordance with paragraph 1, the choice of the products for which the right to refund may have been claimed pursuant to paragraph 1 shall be considered as if that right had been exercised.

§ 12a

(1) A person enjoying privileges and immunities under an international contract binding on the Czech Republic, 18) (hereinafter referred to as the "beneficiary of privileges and immunities") shall be reimbursed the tax paid at the prices of the selected products (hereinafter referred to as "tax paid"). For the purposes of this Act, a person enjoying privileges and immunities shall:

(a) a diplomatic mission and consular post, with the exception of consular offices maintained by honorary consular officers (hereinafter referred to as "consular post"), accredited for the Czech Republic as bodies of foreign States,

(b) special missions;

(c) an international organisation which enjoys privileges and immunities under an international treaty which the Czech Republic is bound by;

(d) an official of an international organisation who is not resident in the Czech Republic and is not a citizen of the Czech Republic if he is permanently assigned to perform his duties in the Czech Republic and a foreign national who is a member of a special mission accredited for the Czech Republic and who is not resident in the Czech Republic;

(e) a foreign national who is a member of a diplomatic mission or consular post accredited for the Czech Republic and has no permanent residence in the Czech Republic;

(f) a family member of the person referred to in (d) or (e), if he has reached the age of 15, is not a citizen of the Czech Republic and is registered by the Ministry of Foreign Affairs.

(2) The tax paid is refunded

(a) persons referred to in paragraph 1 (a) up to a maximum of CZK 200 000 per calendar year,

(b) persons referred to in paragraph 1 (b) and (c) up to a maximum of CZK 100,000 per calendar year;

(c) persons referred to in paragraph 1 (d), (e) and (f) up to a maximum of CZK 50 000 per calendar year.

(3) A person enjoying privileges and immunities who is entitled to a refund of the tax paid shall have the status of taxpayer for that purpose without having to register as a tax entity.

(4) The right to reimbursement of the tax paid arises on the date of purchase of the selected products and expires on the last day of the first month of the calendar year following the calendar year in which the right to refund arose. The right to reimbursement of the tax paid shall be demonstrated by proof of purchase issued by the value added tax payer. The seller shall indicate on the purchase document:

(a) the company or name, registered office and tax identification number17) of the seller, if the seller is a legal person;

(b) the name and surname or business name, residence and tax identification number of the seller, if the seller is a natural person;

(c) the quantity of products selected in the measuring units;

(d) the price;

(e) the date of the purchase.

(5) The right to reimbursement of the tax paid may be exercised by the beneficiary of the privileges and immunities in the tax return to be submitted to the tax authority on a form issued by the Ministry of Finance. The tax return shall be submitted only once per tax period, at the earliest on the first day following the end of the tax period and at the latest on the last day of the first month of the calendar year following the calendar year in which the right to reimbursement of the tax paid arose. If the beneficiary of the privileges and immunities does not claim reimbursement during the tax period, he shall not submit a return for that tax period. The tax period shall be the calendar month for persons enjoying the privileges and immunities referred to in paragraph 1 (a), (b) and (c) and for persons enjoying the privileges and immunities referred to in paragraph 1 (d), (e) and (f) of the calendar quarter.

(6) For the purposes of this Act, the local jurisdiction of the tax authority for the filing of a tax return of a person enjoying privileges and immunities shall be as follows:

(a) a diplomatic mission, special missions and consular posts which have their head office in the Czech Republic shall submit a tax return to the tax authority responsible locally for their head office;

(b) nationals of a foreign State who are members of the persons referred to in (a), including their family members, shall submit a tax return to the tax authority responsible locally for the place of residence of the persons referred to in (a);

(c) the international organisation referred to in paragraph 1 (c) submits the tax return to the tax authority responsible locally for its registered office in the Czech Republic;

(d) officials of an international organisation referred to in paragraph 1 (d), including their family members, shall submit their tax returns to the tax authority responsible locally for their residence in the Czech Republic;

(e) diplomatic missions, special missions and consular offices which do not have their registered office in the Czech Republic shall submit their tax returns to the Financial Office for Prague 1,

(f) nationals of a foreign State who are members of the persons referred to in (e), including their family members, shall submit their tax returns to the Financial Office for Prague 1.

(7) The beneficiaries of privileges and immunities shall be refunded within 30 days of the day following their measurement. If the tax return submitted is incomplete or doubts arise as to the accuracy, veracity or veracity of the tax return, the tax administrator shall invite the person enjoying the privileges and immunities to remove them within a period to be determined by the tax administrator. The tax administrator shall not refund the tax until the defects and doubts concerning the tax return lodged by the tax administrator have been remedied.

(8) Where a foreign State does not grant reimbursement to Czech diplomatic missions, consular posts and to Czech nationals who are members of such diplomatic missions and consular posts accredited in a foreign State, to the extent that the Czech Republic grants reimbursement under paragraph 2, the right to reimbursement of the tax paid shall arise to diplomatic missions and consular offices of a foreign State and its nationals who are members of such diplomatic missions and consular posts only to the extent that the tax is refunded to Czech persons in that foreign State. The Ministry of Foreign Affairs will confirm compliance with the principle of reciprocity and its material and personal scope in the completed tax return. If a foreign State does not refund the tax because it does not apply taxes as part of the price of goods or services provided, the Czech Republic shall refund the tax to diplomatic missions, consular posts and their nationals who are members of such diplomatic and consular missions within the scope of paragraph 2. The principle of reciprocity shall not apply to persons enjoying privileges and immunities referred to in paragraph 1 (b), (c) and (d), including their family members, who are refunded pursuant to paragraph 2.

§ 12b

(1) The Ministry of Finance shall, at its request, grant a legal or natural person permission to sell the selected products at prices net of tax at the DUTY / TAX FREE stores to natural persons in the transit area of international airports and on board aircraft of foreign lines and to sell the selected products at prices exclusive of tax to members of aircraft crews of foreign lines on departure from the Czech Republic. The sale of selected products at prices excluding tax may only be made on the basis of this authorisation.

(2) The application for authorisation shall include:

(a) the company or name or name and surname, registered office or residence of the applicant;

(b) the applicant's tax identification number;

(c) excise registration certificates,

(d) the designation of the place where the shop is located;

(e) the agreement of the competent customs office to place the shop in the transit area of international airports, indicating the conditions for checking the output of selected products abroad;

(f) consent of the airport operator to the location of a shop in the transit area of international airports;

(g) the approval of the airport operator to sell selected products on board aircraft of foreign lines.

(3) The Ministry of Finance shall grant an authorisation if:

(a) the applicant is registered as a tax payer;

(b) the agreement of the competent customs office to place the shop in the transit area of international airports is given;

(c) the consent of the airport operator to the location of a shop in the transit area of international airports or to the sale of goods on board aircraft of foreign flights is given.

(4) The sale of selected products at prices net of tax at DUTY / TAX FREE, which was authorised by the Ministry of Finance, takes place only to persons crossing the state border and submitting valid tickets with a destination station abroad and boarding tickets; the sale takes place in a quantity appropriate to their personal consumption. The holder of the authorisation shall ensure that, at the time of such sale, the sales document bears the flight number, the type of products selected, including the price and the boarding pass, a stamp showing that the sale was made at the DUTY / TAX FREE.

(5) The Ministry of Finance in the authorisation specifies the types of products selected which can be sold at prices exclusive of tax.

(6) The Ministry of Finance will withdraw the authorisation,

(a) where the authorisation was granted on the basis of false data;

(b) where a legal or natural person does not comply with the conditions laid down by this law and those laid down in the authorisation; or

(c) if the conditions under which the authorisation was granted change.

(7) Selected products placed in DUTY / TAX FREE stores shall be regarded as being exported. Where selected products purchased at the DUTY / TAX FREE are imported back into the domestic market, they shall be subject to import duty, unless they are subject to exemption.

§ 12c

(1) The right to refund is conferred on legal and natural persons who have purchased hydrocarbon fuels and lubricants referred to in Article 19 (1) (e) and Article 19 (2) (a), (d) and (e) (hereinafter referred to as "fuel oils"), which are dyed and labelled in accordance with a specific legislation, 18b) at a price containing the tax and demonstrably used these heating oils for heat production regardless of the mode of heat consumption. The right to refund arises from the date of consumption of heating oils for heat production, regardless of the mode of heat consumption. The right to refund shall be shown by means of proof of purchase and registration of purchase and consumption by the taxpayer. In the case where legal and natural persons use internal proof of entitlement to reimbursement for the production of heating oil which they themselves have produced, regardless of the way in which heat is consumed.

(2) The following particulars must appear on the purchase document which the seller is obliged to issue on request no later than the following working day after the date of the request:

(a) the company or name, registered office and tax identification number17) of the seller, if the seller is a legal person; the name and surname or business name, residence and tax identification number or, where applicable, the natural number of the seller, if the seller is a natural person,

(b) the name, registered office and tax identification number of the purchaser, where the buyer is a legal person; the name and surname or business name, residence and tax identification number, or the buyer's home number, if the buyer is a natural person;

(c) the quantity of fuel oils, including their sales description and the code number indicated in the form of the tax return in volume units;

(d) the rate of excise duty applicable on the day of removal from storage by the tax payer of heating oils;

(e) the total price of heating oils, including excise duty;

(f) total excise duty,

(g) the date of issue of the proof of purchase;

(h) the number of the purchase document;

(i) the signature of the seller.

(3) The internal document shall contain the following particulars:

(a) the name, registered office and tax identification number of the manufacturer, if the manufacturer is a legal person; the name and surname or business name, residence and tax identification number or the manufacturer's birth number, if the manufacturer is a natural person;

(b) the quantity of heating oils, including their sales description and the code number indicated in the tax return form in volume units;

(c) the rate of excise duty applicable on the day of removal from storage of heating oils pursuant to Article 2 (h) (3);

(d) total excise duty,

(e) the date of issue of the internal document;

(f) the internal document number,

(g) the signature of the manufacturer.

(4) The right to refund may be granted only in respect of the amount of the tax which was included in the prices of the purchased fuel oils in force on the day of their removal from storage from the tax payer. Legal and natural persons entitled to reimbursement shall have the status of taxpayers without registration for this purpose.

(5) The tax refund claim referred to in paragraph 1 shall be applied by the taxpayers in the tax return lodged with the financial authority (3) on a form issued by the Ministry of Finance. The claim shall be applied for the tax period in which it was incurred. The tax period shall be the calendar month. Entitlement may be exercised no later than 6 months after the last day of the month in which the right to refund arose. On expiry of that period, the right to refund shall cease and that period shall not be extended nor may recovery in the previous situation be authorised. The tax returns shall be submitted by the taxpayers no later than the 25th day of the month following the month in which the refund is due. If a refundable overcharge arises by the assessment of the right to refund, it shall be refunded to the taxpayer without application within 30 days of the date following its establishment.

(6) Where the taxpayers referred to in paragraph 1 find that the tax return they have submitted pursuant to paragraph 5 is incorrect or incomplete and its correction results in a reduction in the right to refund, they shall be required to submit to the tax administrator an additional tax return in accordance with a specific legislation. 18a)

(7) Where the taxpayers referred to in paragraph 1 find that the tax return they have submitted pursuant to paragraph 5 is incorrect or incomplete and its correction results in an increase in the right to refund, they may, at the latest six months after the last date of the deadline for submitting the tax return (paragraph 5), submit an additional tax return indicating the tax period to which it relates. If the additional tax return has not been submitted within that period, the right to refund shall cease and this period may not be extended or recovery may not be authorised in the previous situation.

(8) Additional tax returns must be marked as additional. The additional tax return shall indicate only differences against the tax return originally submitted.

Citation	Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	18.12.1992
Effective from	01.01.1993
Effective until	-
Status	Valid

Act of the Czech National Council No. 587 / 1992 Coll.

Act of the Czech National Council on Consumer Taxes

Contents

ČÁST PRVNÍ

§ 1

§ 2

§ 3

§ 4

§ 5

§ 6

§ 7

§ 8

§ 9

§ 10

§ 11

§ 12

§ 12a

§ 12b

§ 12c

§ 12d

Contents

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