Decree of the Government of the Czech Socialist Republic No. 78 / 1986 Coll.
Ordinance of the Government of the Czech Socialist Republic on the additional levy for exceeding the mandatory limits on the collection and supply of certain types of petroleum products by central authorities of the Czech Socialist Republic and national committees and by their budget and contribution organisations
Valid
Effective from 01.01.1987
78
GOVERNMENT REGULATION
Czech Socialist Republic
of 25 November 1986
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 Czech Socialist Republic and the national committees and their managed budgetary and contribution organisations
The Government of the Czech 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) This Regulation provides for an additional premium for the excess over the calendar year of the mandatory collection limits and defined delivery fund1 (hereinafter referred to as "exceeding limits') of automotive petrol and diesel fuel (hereinafter referred to as" petroleum products').
(2) The additional levy for exceeding the limits of automotive gasoline is subject to central authorities of the Czech Socialist Republic and national committees and to budget and contribution organisations (hereinafter referred to as "organisations").
(3) The additional levy for exceeding the limits for diesel and heating fuels is subject to an organisation from the organisations referred to in paragraph 2,
(a) holding funds, 1)
(b) whose managing central authorities (Regional National Committees) hold fond.1)
Basis and rate of additional levy
(1) The basis of the additional levy for exceeding the limits of petroleum products (hereinafter referred to as the "additional levy") is the excess of the limits of petroleum products expressed in litres.
(2) The rate of the additional levy is:
| a) | automobilového benzínu | za litr | 25,50 Kčs |
| b) | nafty motorové a topné | za litr | 16,50 Kčs |
(3) The excess of diesel and heating limits for the same organisation can be offset by saving the limit of car gasoline at the same mass and vice versa.
Source of payment of the additional levy
(1) Budget organisations, including the central authorities of the Czech Socialist Republic and the national committees, pay an additional contribution from the budget expenditure on the relevant petroleum products in the year following that in which they exceeded the limit.
(2) The contribution organisations shall pay an additional contribution to the contribution of the year following the year in which they exceed the limit and, if they make a contribution to the national budget or budget of the national committee, (2) pay an additional contribution to the material expenditure of the year following that in which they exceed the limit.
Calculation and maturity of the additional contribution
(1) The additional levy shall be calculated by the organisation in the statistical statement, 3), which shall be submitted by the relevant financial statement (4) at the latest by the maturity 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, automotive gasoline and diesel fuels in calendar year 1986 and in the years preceding that, penalties shall apply to organisations in accordance with existing regulations.
Decree of the Government of the Czech Republic No 67 / 1982 Coll., on penalties for exceeding the mandatory limits on the collection of certain types of petroleum products by budgetary and contribution organisations and on the budgetary determination of the yield of the additional levy for exceeding the mandatory limits on the collection of certain types of petroleum products, as amended by Decree of the Government of the Czech Republic No 177 / 1982 Coll.
This Regulation shall enter into force on 1 January 1987.
Korcák 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) 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).
(3) Guidelines of the Federal Statistical Office on State Statistical Reports for the section of consumer and production consumer relations "13 / 1 ODV" (registered at 1 / 1986 Coll.).
4) Sections 3 and 4 of the ČNR Act No. 33 / 1970 Coll., on Financial Administrations.
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Regulation Information
| Citation | Ordinance of the Government of the Czech Socialist Republic No. 78 / 1986 Coll., on the additional levy 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 their managed budget and contribution organisations |
|---|---|
| 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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