About The Kolkových Marks

Original Language Title: o kolkových známkách

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=72603&nr=383~2F2010~20Sb.&ft=txt

383/2010 Sb.



DECREE



of 9 June. December 2010



about the kolkových marks



The Ministry of Finance shall determine in accordance with § 163 para. 4 Act No. 280/2009

Coll., tax code:



§ 1



The value and color revenue stamps



(1) revenue stamps are issued as follows:



the color value of the high printing

$ 1, $ 5 yellow

$ 10, $ 20, olive green

$ 50 Green

$ 100 blue turquoise

$ 200 azure blue

$ 500 purple

$ 1,000 orange.



(2) revenue stamps in each individual value is printed on a separate

the print sheet.



§ 2



Form of revenue stamps



(1) revenue stamps are two-piece with adhesive layer on the back;

both parts of the divided perforation. The height of the shapes of the high print is at the top

26 mm for the bottom part of 12.5 mm, width of both shapes is 23 mm.



(2) revenue stamps are printed by printing from the desktop to the ceninovém

paper with fibres. When you print must be used as a protective

element of the guilloche pattern.



(3) on both parts revenue stamps are used by at least 2 other protective

elements, one of which is a special locking feature. By kolkových

stamps worth more than CZK 20 are used at least 3 more

elements, one of which is a special locking feature.



(4) on the upper part represents a big stamp coat of arms of the Czech

Republic, a number indicating the value of revenue stamps, marking the cash

the unit "CZK", the inscription "Czech Republic" and the inscription "Tara K mark.



(5) on the lower part revenue stamps is a number indicating the value of the stamp

mark, the indication of the monetary unit "CZK" and the inscription "Tara K mark.



§ 3



The use of kolkových marks



(1) if the fee for the submission of the written copy of the submission

(hereinafter referred to as "Submissions"), which does not issue a written

the document by the public authority (hereinafter referred to as "the document")

subject to the fee, glued with both parts of the revenue stamps on this

Administration.



(2) if the fee for submission, on the basis of an

to issue a document subject to a fee, and if permitted by the nature of the

the document, with the mark on the label kolkova administration only the bottom part without

the Department of the upper part; the upper piece gets stuck with a public authority, that

management of the paying kolkovými marks (hereinafter referred to as "administrator

the fee "), to this document.



(3) if the fee on the basis of the written invitation to pay,

glued with Tara k mark on written copy that includes this prompt

only the bottom part without the separation of the top piece. If then to the issue of

the document, with the upper part of the stick stamp on this document. In

If the document is not issued, or is issued by the independent of the

payment of a fee, the upper part is also glued to the written copy of the

containing a call for payment of a fee.



(4) in cases other than those referred to in paragraphs 1 to 3 of the upper part of the

revenue stamps are always on a document whose issuance is subject to a fee, and

the lower part of the file of the administrator of the fee. If a document has, or

If the payment of a fee, gets stuck with the two parts

revenue stamps to the file administrator fee.



(5) the Adhesive stamp shall not overlap each other.



(6) the administrator always affix the mark's official kolkovou

stamps rubber stamp color indelible, so that part of the fingerprint

was on both parts, revenue stamps and part of the Charter, on which the

Tara k mark on.



§ 4



Technical requirements dealing with kolkovými marks



(1) the Ministry of finance can ensure through contracts with

another person



and distribution of stamps, kolkových)



(b) the sale of stamps, kolkových)



(c)) the storage of kolkových marks



d) Exchange mutilated or damaged kolkových marks



e) repurchase the undamaged stamps, kolkových



f) disposal of damaged or nespotřebovaných kolkových marks.



(2) the administrator may charge from a person referred to in paragraph 1 to remove stamp

signs for resale, on the basis of the contract of subscription

kolkových marks.



§ 5



Requirements kolkových registration marks



(1) the fee Administrator keeps records of kolkových marks, which capped

's official stamp.



(2) in the event that the administrator of the charge secures the resale kolkových

marks, keeps records of



and kolkových marks, you've taken)



b) sold kolkových marks



(c)) of cash related to their purchase and sale.



(3) the administrator of the fee, which provides for more sale signs, kolkových

Once a month check stocks of kolkových signs and

the cash from selling them.



§ 6



Transitional provisions



(1) revenue stamps issued in accordance with the existing legislation (hereinafter referred to as

"the existing kolkova mark") shall expire on 1 July. January 2012.



(2) the filing of a valid kolkovou mark shall be treated as the filing

equipped with a kolkovou mark so far, which have been made or submitted to

post no later than 31 December 2006. December 2011.



(3) the Unused and undamaged existing stamp can be replaced with

the persons referred to in section 4, paragraph 4. 1 for revenue stamps issued in accordance with this

the decree at the time of their introduction into circulation to the expiry of the

previous kolkových marks, in a ratio of 1:1.



§ 7



Regulation (EEC)



Shall be repealed:



1. Decree No. 194/1993 Coll., on kolkových.



2. Decree No. 261/1997 Coll., amending and supplementing the Ordinance

The Ministry of finance regulation No 192/1993 Coll., on kolkových.



§ 8



The effectiveness of the



This Decree shall enter into force on 1 January 2000. January 2011.



Minister:



Ing. Kalousek in r.