Decree of the Ministry of Finance No. 61 / 1995 Coll.
Decree of the Ministry of Finance amending and supplementing Decree of the Ministry of Finance No. 144 / 1994 Coll., laying down the conditions for repayment of the value added tax paid
Valid
Order
Effective from 24.04.1995
Text versions:
24.04.1995
61
DECLARATION
Ministry of Finance
of 25 March 1995
amending and supplementing Decree No. 144 / 1994 of the Ministry of Finance Coll., laying down the conditions for repayment of the value added tax paid
The Ministry of Finance provides pursuant to § 53a (1) of the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll., Act No. 321 / 1993 Coll. and Act No. 258 / 1994 Coll. ("the Act '):
Decree of the Ministry of Finance No. 144 / 1994 Coll., laying down the conditions for repayment of the value added tax paid, is amended as follows:
1. In Section 1, the words "under the foreign aid programmes by which the Czech Republic is bound 'are replaced by the words" on non-refundable foreign aid'.
Article 2 (1) reads as follows:
"(1) Persons entitled to refund shall claim a claim by submitting a refund application to the competent tax office according to the registered office of the legal person or residence of the natural person. The right to reimbursement of the tax paid pursuant to Article 1 shall not apply in the tax return. '
3. In Article 2 (2), the following is inserted after the word "authorised entity": "on the inclusion of purchased goods or services in the framework of non-refundable foreign aid,"
4. In Paragraph 3 (1), the words "other than taxpayers and 'and footnote 1 are deleted.
A tax payer who claims to deduct pursuant to Article 20 of the Act and who has acquired a right to refund of the tax paid before the date of application of this Decree shall claim a refund of the difference of tax by which the right has been reduced pursuant to Article 20 of the Act, no later than six months after the entry into force of this Decree.
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 61 / 1995 Coll., amending and supplementing Decree of the Ministry of Finance No. 144 / 1994 Coll., laying down the conditions for reimbursement of value added tax paid |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.04.1995 |
|---|---|
| Effective from | 24.04.1995 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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