Decree of the Government of the Czechoslovak Socialist Republic No. 77 / 1986 Coll.
Decree of the Government of the Czechoslovak Socialist Republic on the additional levy for exceeding the mandatory limits on the collection of certain types of petroleum products
Valid
Effective from 01.01.1987
77
GOVERNMENT REGULATION
Czechoslovak Socialist Republic
of 30 October 1986
on the additional levy for exceeding the mandatory limits on the collection of certain types of petroleum products
The Government of the Czechoslovak Socialist Republic orders pursuant to § 9 (3) of Act No. 161 / 1982 Coll., on contributions to the state budget:
Subject matter and entities of the additional levy
(1) In order to ensure compliance with the State Plan for the Development of the National Economy of the Czechoslovak Socialist Republic, an additional levy is provided for in respect of the overrun per calendar year of the binding limits for the collection and delivery fund1 (hereinafter referred to as "excess limits") of automotive gasoline, diesel fuel and fuel and kerosene (hereinafter referred to as "petroleum products."
(2) The additional levy for exceeding the limits of automotive petrol is subject to the organizations referred to in § 9 (1) of Act No 161 / 1982 Coll., on the contributions to the State budget.
(3) The additional payment for exceeding the limits of diesel fuel and heating is subject to the organisations referred to in § 9 (1) of Act No 161 / 1982 Coll., where their managing central authorities hold funds, (1) as well as those central authorities.
(4) The additional levy for exceeding the limits of kerosene is subject to the organisations referred to in § 9 (1) of Act No 161 / 1982 Coll., if they are managed by the Federal Ministry of Defence or the Federal Ministry of Transport.
(5) The conditions and arrangements for the implementation of the additional levy for exceeding the limits of petroleum products (hereinafter referred to as the "additional levy") by the central authorities of the Republics and the national committees and their managed budgetary and contribution organisations are governed by specific legislation.2)
Basis and rate of additional levy
(1) The basis of the additional levy is the excess of the limits of petroleum products expressed in technical units (for tonnes to three decimal places).
(2) The excess over the diesel and heating limit for the same organisation can be offset by saving the car petrol limit at the same mass and vice versa.
(3) The rate of the additional levy is:
| a) | automobilového benzínu | za litr Kčs | 25,50 |
| b) | nafty motorové a topné | za litr Kčs | 16,50 |
| c) | petroleje | za tunu Kčs | 18 750,00 |
(4) Organisations whose relationship to the State budget or to the budget of the National Committee is determined by a financing plan, 3) carry out a half-rate additional levy.
Source of payment of the additional levy
(1) The organisations, with the exception of the organisations referred to in paragraph 3, shall make an additional contribution to profits; the additional levy is also carried out by the organisations reporting loss.
(2) For organisations whose relationship to the national budget or to the national committee's budget is determined by a financial plan, (3) an additional contribution from the distribution of profits shall be made only if this does not result in a deterioration of the binding financial relationship of the organisation to the national budget or to the national committee's budget; (4) otherwise an additional contribution from the resources allocated to the allocation of the cultural, social and remuneration funds shall be made.
(3) The budgetary organisation shall pay an additional contribution from the budgetary expenditure on the relevant petroleum products in the year following that in which they exceeded the limit. The contribution organisations shall pay the additional contribution to the contribution of the year following the year in which they exceed the limit and, if they carry out the contribution to the State budget, 5) pay the additional contribution to the material costs of the year following the year in which they exceed the limit.
Calculation and maturity of the additional contribution
(1) The additional levy by type of petroleum products is calculated by the organisation in the statistical statement, (6) which it shall submit to the competent authority administering the levy (7) no later than the due date of the additional levy.
(2) The additional levy is rounded down to hundreds of KDS.
(3) The additional levy shall be payable no later than 15 February following the end of the calendar year in which the limits on petroleum products were exceeded.
Transitional and final provisions
For exceeding the limits of light fuel oils, heavy fuel oils, low sulphur oil, kerosene, automotive gasoline and diesel fuels in calendar year 1986 and in the years preceding that, an additional levy or penalty shall be applied to organisations in accordance with the existing rules.
Decree No. 40 / 1982 Coll., on the additional levy and penalty for exceeding the mandatory limits on the collection of certain types of petroleum products, as amended by the Decree No. 176 / 1982 Coll., is hereby repealed.
This Regulation shall enter into force on 1 January 1987.
Strougal v. r.
1) Section 14 of the Decree of the State Planning Commission and the State Arbitration of the Czechoslovak Socialist Republic No. 48 / 1980 Coll., on the material balance and discussion of supply-customer relations in the planning process.
2) Decree of the Government of the Czech Republic No. 78 / 1986 Coll., on the additional payment for exceeding the mandatory limits of collection and specified supply funds of certain types of petroleum products by central authorities of the Czech Socialist Republic and national committees and by their budget and contribution organisations. Ordinance of the Government of the SSR No 79 / 1986 Coll., on the additional levy for exceeding the mandatory limits on the collection and supply of certain types of petroleum products by the central authorities of the Slovak Socialist Republic and the national committees and their managed budget and contribution organisations.
3) Articles 44 and 60 (1) of the Decree of the Government of the Government of the Czech Republic No 161 / 1980 Coll., on the financial management of production units and undertakings, as amended by the Decree of the Government of the Czech Republic No 100 / 1985 Coll. (Full version No 106 / 1985 Coll.).
4) Articles 45 and 60 (2) of Decree of the Government of the Czech Republic No 161 / 1980 Coll.
5) Paragraph 6 (2) of Act No. 134 / 1970 Coll., on the rules of the state budget of the Czechoslovak Federation and on the principles of the management of the budgetary resources of the state budgets of the federations and Republics (budgetary rules).
6) Guidelines of the Federal Statistical Office on national statistical reports for the section of consumer and production consumer relations "13 / 1 ODV" (registered at 1 / 1986 Coll.).
7) Sections 3 (1) and 4 of the ČNR Act No. 33 / 1970 Coll., on Financial Administrations. § 3 (1) of the SNR Act No. 115 / 1970 Coll., on Financial Administrations. § 3 (1) and (2) of ČNR Act No. 174 / 1982 Coll., on the budgetary determination of income and administration of contributions, pension tax and social security contributions. § 3 (1) of the SNR Act No. 169 / 1982 Coll., on the budgetary determination of income and administration of contributions, pension tax and social security contributions.
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Regulation Information
| Citation | Decree of the Government of the Czechoslovak Socialist Republic No. 77 / 1986 Coll., on the additional levy for exceeding the mandatory limits on the collection of certain types of petroleum products |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.12.1986 |
|---|---|
| Effective from | 01.01.1987 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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