Decree of the Ministry of Finance No. 65 / 1996 Coll.
Decree of the Ministry of Finance on the method of reimbursement of value added tax and excise duties to persons of other States enjoying privileges and immunities under international agreements
Valid
Order
Effective from 25.03.1996
Text versions:
01.08.1996
25.03.1996
65
DECLARATION
Ministry of Finance
of 8 March 1996
on the method of reimbursement of value added tax and excise duties on persons of other States enjoying privileges and immunities under international agreements
The Ministry of Finance, in agreement with the Ministry of Foreign Affairs pursuant to § 45 paragraph 6 of the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 133 / 1995 Coll., and pursuant to § 12 paragraph 4 of the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 148 / 1995 Coll., provides:
Subject matter
This Decree regulates the method of reimbursement of value added tax and excise duties (hereinafter referred to as "VAT ') included in the prices for taxable transactions or in the prices for selected products1) and the maximum total amount of tax which may be refunded per calendar year to persons of other States enjoying privileges and immunities under the international treaties provided for in the Specific Regulation (2).
Repayment of value added tax
(1) Diplomatic missions and consular offices of foreign countries are reimbursed value added tax for purchases of goods and services made according to the principle of reciprocity up to a maximum of CZK 3,000 per calendar year.
(2) Special missions and international organisations are reimbursed value added tax for purchases of goods and services made up to a maximum of CZK 500,000 per calendar year.
(3) For natural persons of other countries who are not resident in the country and who enjoy privileges and immunities under international agreements, value added tax shall be refunded for purchases of goods and services made on a reciprocal basis up to a maximum of CZK 100,000 per calendar year.
Recovery of excise duties
(1) Diplomatic missions and consular offices of foreign states are refunded excise duties for purchases of selected products according to the principle of reciprocity up to a maximum of CZK 200,000 per calendar year.
(2) The international organisations and special missions are reimbursed for purchases of selected products up to a maximum of CZK 100,000 per calendar year.
(3) For natural persons of other countries who are not resident in the country and who enjoy privileges and immunities under international agreements, excise duties on purchases of selected products shall be refunded on a reciprocal basis up to a maximum of CZK 50 000 per calendar year.
Method of claiming refund
(1) The right to refund will be exercised by the beneficiaries in accordance with Article 1 in the tax return made on the form issued by the Ministry of Finance. Diplomatic missions, special missions, consular offices of foreign states and international organisations shall submit their tax returns once each past calendar month, no later than the end of the month following that month. Natural persons of other States, who enjoy privileges and immunities under international agreements, shall submit their tax returns once each past calendar quarter at the latest by the end of the month following the quarter.
(2) The tax return shall include documentary evidence in accordance with specific regulations.3)
The refund shall be treated in a similar manner to the settlement of the tax overpayment, 4) which shall be returned to the beneficiary without application within 30 days of receipt of the tax return.
The decree shall not apply to purchases of goods carried out and services provided until 31 December 1995.
The Order of the Ministry of Finance No. 220 / 1994 Coll., on the manner and extent of sale of selected goods at prices excluding value added tax and excise duties to certain persons is hereby repealed.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
1) § 1 of the ČNR Act No. 587 / 1992 Coll., on excise duties, as amended.
2) Paragraph 45 (6) of Act No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 133 / 1995 Coll. § 12 (4) of Act No. 587 / 1992 Coll., as amended by Act No. 148 / 1995 Coll.
3) Paragraph 2 (4) (q) of the ČNR Act No. 588 / 1992 Coll., as amended. § 3 of the ČNR Act No. 587 / 1992 Coll., as amended.
4) § 64 of ČNR Act No. 337 / 1992 Coll., as amended.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 65 / 1996 Coll., on the method of reimbursement of value added tax and excise duties to persons of other States enjoying privileges and immunities under international agreements |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 25.03.1996 |
|---|---|
| Effective from | 25.03.1996 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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