Decree of the Ministry of Agriculture No. 76 / 2000 Coll.
Decree of the Ministry of Agriculture laying down the method of calculating the entitlement to refund of excise duty on medium and heavy gas oils and on a mixture of fuels and lubricants consumed in agricultural primary production, forest nurseries and in the recovery and rearing of forests, details of document management and registration and standards of consumption of these products
Valid
Order
Effective from 01.04.2000
76
DECLARATION
Ministry of Agriculture
of 20 March 2000
laying down the method for calculating the entitlement to refund of excise duty on medium and heavy gas oils and on a mixture of fuels and lubricants consumed in agricultural primary production, forest nurseries and in the recovery and rearing of forests, the details of documents and records and standards of consumption of these products
In agreement with the Ministry of Finance, the Ministry of Agriculture provides pursuant to § 12g of Act No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 22 / 2000 Coll., hereinafter referred to as "the Act":
Method of calculating entitlement to excise duty refund
The right to refund of excise duty (hereinafter referred to as "entitlement ') pursuant to Article 12f (1) and (3) of the Act shall be calculated for the products referred to in paragraphs 19 (1) (c) and 19 (2) (c) of the Act (hereinafter referred to as" fuel') which are clearly consumed in agricultural primary production, forest nurseries and in the renewal and education of forest for tax periods (calendar month) according to the formula set out in Annex 1. The sum of monthly entitlements may not exceed, for all entities, the entitlement calculated per calendar year for the same parcel.
Document management and registration of fuel purchase and consumption
(1) An overview of the size of the agricultural and forestry land managed (1) used on the basis of property law, a written lease agreement or any other legal basis, as well as changes in the area, is kept by the taxpayer in the inventory set out in Annexes 2 and 3.
(2) The evidence shown by the taxpayer in accordance with Article 12f (4) of the Act contains data on the quantity of fuel purchased and data on its actual consumption for the tax period. The purchase details shall be recorded on the basis of the individual purchase documents, which shall be provided for. (2) A copy of the purchase documents shall be attached to the return, which shall show that they are copies of the documents. Copies of purchase documents shall be signed by the person responsible for the removal of fuel.
(3) Fuel consumption for agricultural primary production, forest nurseries and forest renewal and rearing is demonstrated by accounting documents according to specific legislation. 3) The monthly survey on the purchase and consumption of fuel referred to in Annex 4 shall include a summary item.
(4) The model of the document management and registration of the taxpayer on the purchase and consumption of fuel is set out in Annex 4.
Fuel consumption standard
(1) The standard fuel consumption for agricultural primary production, forest nurseries and forest renewal and rearing is the limit laid down for the purposes of this Decree.
(a) in agricultural primary production as referred to in paragraph 7 (a);
(b) in forest nurseries and in the renewal and rearing of the forest referred to in paragraph 7 (b).
In order to calculate the right to refund, the situation on 1 January of that year is decisive.
(2) The annual fuel consumption limit shall be calculated by multiplying the area of agricultural and forestry parcels managed in hectares, rounded to four decimal places, and by the annual fuel consumption standard in litres per hectare of the agricultural and forest land concerned as set out in Annex 4. The normativ thus calculated is rounded mathematically to the nearest litre.
(3) Where a taxpayer operating agricultural primary production starts or terminates the management of an agricultural parcel during the year, the annual fuel limit shall be reduced by the percentages referred to in paragraph 6 for all months in which the taxpayer did not manage the parcel.
(4) Where there is a change in the area or culture of agricultural parcels managed by a taxpayer operating agricultural primary production, only the agricultural parcels to which this change relates shall be reduced or the annual fuel limit shall be increased by a percentage for the respective months referred to in paragraph 6.
(5) The calculated refund entitlement up to the annual limit or, where applicable, the limit calculated in accordance with paragraphs 3 and 4 may be applied year-round, irrespective of the percentage breakdown by month referred to in paragraph 6.
(6) Percentage distribution of the annual limit per month:
| Měsíc | % | Měsíc | % |
|---|---|---|---|
| Leden | 2 | Červenec | 10 |
| Únor | 4 | Srpen | 16 |
| Březen | 6 | Září | 20 |
| Duben | 6 | Říjen | 10 |
| Květen | 8 | Listopad | 6 |
| Červen | 9 | Prosinec | 3 |
| Celkem % za kalendářní rok 100. | |||
(7) Annual fuel consumption standard
(a) in agricultural primary production:
| Poř. číslo | Druh zemědělských pozemků | litr/ha |
|---|---|---|
| 1 2 3 4 5 6 | Orná půda vč. zahrad4) bez trvalých travních porostů podle průměrné ceny5) v Kč/m2 do 4,00 vč. 4,01 až 5,00 5,01 až 6,00 6,01 až 7,00 7,01 až 8,00 8,01 a více | 95 105 115 125 130 140 |
| 7 | Chmelnice | 220 |
| 8 | Vinice | 150 |
| 9 | Ovocné sady | 150 |
| 10 | Trvalé travní porosty na orné půdě,*) louky a pastviny | 45 |
*) Permanent grassland on arable land with continuous cover with the predominance of grasslands in persistent grassland or grassland.
(b) in forest nurseries and in the renewal and rearing of the forest:
| Poř. číslo | Práce v lesním hospodářství | litr/ha | |
|---|---|---|---|
| 11 12 | lesní školky | - kryté plochy - nekryté plochy | 200 140 |
| 13 14 | zalesňování | - sázecí stroj - ostatní | 95 15 |
| 15 | výchova porostu | - těžba předmýtní úmyslná | 40 |
(8) Where a crop is grown on an agricultural parcel referred to in paragraph 7 (a) other than that for which that type of agricultural parcel is registered in the cadastral, the standard shall be used according to the crop actually grown.
Efficacy
This Decree shall take effect on 1 April 2000.
Minister:
Ing. Fencl v. r.
Příloha č. 1
Annex No 1 to Decree No 76 / 2000 Coll.
Method of calculation of refund entitlement
The entitlement referred to in Section 1 shall be calculated by the following formula:
A = B × C1000 × 0,6
A = right to refund of excise duty of 60% in CZK,
B = quantity of fuel in litres, proven to be consumed during the tax period (month) up to the limit of the standard,
C = applicable excise duty rate according to Act No. 587 / 1992 Coll., on excise duties, as amended, listed on the proof of purchase.
Where a taxpayer uses the product referred to in Article 19 (1) (c) and at the same time the product referred to in Article 19 (2) (c), he shall calculate the refund entitlement separately for each product used, without exceeding the total annual fuel limit.
Příloha č. 2
Annex No 2 to Decree No 76 / 2000 Coll.
Overview of the size of the agricultural parcels managed at the date.............
Příloha č. 3
Annex No. 3 to Decree No. 76 / 2000 Coll.
Overview of the size of the forest land managed at the date............. on which forest work is carried out
Příloha č. 4
Annex No 4 to Decree No 76 / 2000 Coll.
Model of document management and registration of the taxpayer on the purchase and consumption of fuel
Model of document management and registration of the taxpayer on the purchase and consumption of fuel
1) Paragraph 9 (1) (b) and (c) of the Asset Valuation Act.
2) Article 12f (6) of Act No. 587 / 1992 Coll., on excise duties, as amended by Act No. 22 / 2000 Coll.
3) Article 11 of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 117 / 1994 Coll. and Act No. 227 / 1997 Coll.
4) Point 1 of Code 5 (c) and (d) of the Annex to Decree No. 190 / 1996 Coll., implementing Act No. 265 / 1992 Coll., on the registration of property property rights and other property rights, as amended by Act No. 210 / 1993 Coll. and Act No. 90 / 1996 Coll., and Act No. 344 / 1992 Coll., on the Real Estate Register of the Czech Republic (cadastral law), as amended by Act No. 89 / 1996 Coll., as amended by Decree No. 179 / 1998 Coll.
5) Decree No. 215 / 1995 Coll., establishing a list of cadastral territories with associated average prices for agricultural parcels, as amended by Decree No. 282 / 1996 Coll., Decree No. 285 / 1997 Coll., Decree No. 262 / 1998 Coll. and Decree No. 298 / 1999 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Agriculture No. 76 / 2000 Coll., laying down the method of calculation of entitlement to refund of excise duty on medium and heavy gas oils and on mixtures of fuels and lubricants consumed in agricultural primary production, forest nurseries and in the recovery and rearing of forests, details of document management and registration and standards of consumption of these products |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.03.2000 |
|---|---|
| Effective from | 01.04.2000 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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