334/2013 Sb.
DECREE
of 17 May. October 2013
for the implementation of certain provisions of the law on compulsory labelling of alcohol
The Ministry of Finance shall determine pursuant to section 75 of the Act No. 307/2013 Coll.
compulsory labelling of alcohol:
§ 1
The pattern dimensions, essentials and trade elements of the control strips
(1) the control tape is released in three dimensions set out in
millimeters, and it
and) 90 x 16,
b) 150 x 16, or
c) 210 x 16.
(2) on the control tape is referred to the registration mark control tape.
(3) the control tape is printed on ceninovém paper with continuous
a watermark.
(4) the control tape is printed in offset and line měditiskem. Offset printing
are printed line-specific screens that contain transitions, Iris
that cover the entire area of the control of the tape except for 2 mm end
parts. Offset and linear copperplate printing contains micro lettering.
(5) the Protective holographic stripe is parallel to the short edge
control of the tape and is partially reprinted line měditiskem.
(6) the model control tape is shown in annex 1 to this notice.
§ 2
The composition and how to create an accounting designation control tape
The records indicate the control strip consists of
and) registration code which is the twelve-a system of letters and numbers,
When on the
1. first to fourth position is indicated in the registration number of the person's consumption
mandatory mean ethyl alcohol,
2. the fifth through eighth position is shown the figure expressing the order date
surveillance tapes,
3. the ninth to twelfth position is made the same as enabling the
to establish the basis of excise duty,
(b)) an individual code that is osmimístnou a system of letters and numbers
forming a unique unrepeatable code that is assigned to only one
the surveillance tape, and
(c) electronically-readable version of the individual) of the code to allow
electronic authentication of an individual code control tape.
§ 3
How to control the location and fitting of the tape on the immediate packaging
ethyl alcohol
(1) the check band shall be placed on the immediate packaging of alcohol
so that it was not possible without violating the consumer packaging of alcohol
Open or use of its contents. For returnable packaging is before the new filling
Deletes the left and right part of the tape, which remained on the neck of the packaging at the place of
under the CAP.
(2) the check band shall be fixed on the immediate packaging of alcohol
so, that is the new face up over the closure of the consumer
packaging of alcohol so that the middle part of the tape was on top of the closure, and
to the left and right part of the tapes have been glued along the neck of the consumer
packing of ethyl alcohol.
(3) if the shape of the consumer packaging of alcohol is
control tape applied to the U-shaped; If this is not taking into account the
the shape of the consumer packaging of alcohol can, the tape is stuck in the shape of
the letter L.
(4) the glue used to be stuck checking tapes on consumer packaging
alcohol must have such characteristics, to avoid to unstick tape control
without a breach, and even due to weather or other
external influences.
(5) the control tape must be applied to the registration mark
surveillance tapes remain legible, and must not be covered or covered with
so that the registration mark control tapes was not legible without breaking
This relabelling or overlap.
§ 4
Method of ordering, acceptance and sales control tape
(1) a person required indicate alcohol tax Manager passes the inspection ordered
the tape wrapped and labelled, which is listed on the registration code
the Control Strip.
(2) the control of the tape indicate alcohol shall transmit to the person on the day and hour,
that are listed in the tax administrator order confirmed, after
submission and confirmed order control tape), and
(b)) on the document which confirms payment of the sales price of the ordered
surveillance tapes, if this price was paid in cash.
(3) upon receipt of the tax control tape passes the person liable
indicate alcohol receipts control belt, which is a sampling
sheet of the Control Strip. To copy only a sampling of the sheet control tapes
for the tax, the holder shall confirm the takeover of control of the tapes.
§ 5
Requirements and pattern orders control tape
(1) in order to mark the control tape taxable alcohol shall be
a) trade name or name, or the name,
(b)) a four-digit registration number, sampling
(c) the number of ordered pieces) the control strap, always in full
multiples of 500 pieces of surveillance tapes,
(d) the quantity of alcohol) pre-packaged expressed in millilitres
ethanol at 20 ° c,
e) dimension of the control strips,
(f) the date of receipt of the inspection) proposal for a belt,
(g)) and order date
h) name and signature of persons required to indicate, where appropriate, the name and signature of the
the person authorized to act on behalf of the taxable person mean ethyl alcohol.
(2) the model order control of the tape is shown in annex 2 to this
the Decree.
§ 6
Information on the control tape identical to personally determine the base
excise duty
(1) Information on the control tape the same as enabling the determination of the
the base of the excise duty for the purposes of this order means an indication of
the quantity of alcohol in consumer packaging, expressed in millilitres
ethanol at 20 ° c, and it rounded to whole millilitres in a downward direction.
(2) if the information referred to in paragraph 1 is less than four digits, indicating the
check the tape from the end of the registration code with the expectation that the vacancies
before this indication shall contain the number "0".
§ 7
The method and form of keeping control of the tapes
(1) registration of the control tape contains
and the daily writes about the grants), used, exported and
imported, returned, polluted, damaged, destroyed, stolen
and lost control tapes broken down by individual records
codes control tapes and
(b)) documents, on the basis of the entries in the register were the Control Strip
performed.
(2) the records referred to in paragraph 1, the holder of a prescribed form leads
or on the print output from a computer printer that has the data, content and
arrangement of identical data with this form.
(3) the model of a form referred to in paragraph 2 is given in Appendix 3 to this
the Decree.
(4) part of the registration of the Control Strip is a sampling inspection sheet
tapes, written confirmation from the tax authorities for repayment of control tapes and
notification to the holder of the destruction, loss or theft of the surveillance tape.
§ 8
The method of returning the control tape
(1) the control tape is returned via the form for returning
surveillance tapes, of which a specimen is given in annex 4 to this notice.
(2) the individual codes returned control of the tapes may be listed in
electronic annex form for returning control of the tape, and that in the
the format and structure of the published the tax administrator in a manner allowing
remote access.
(3) if it is not returned intact packaging control tapes,
check the tape posted on the free worksheets that are numbered and
annexed to the form for returning control of the tape.
§ 9
The contents of the record of the result of inventory control tapes
(1) a record of the outcome of the inspection must include a tape counting
and) broken down by individual stock codes control tapes
the amount of surveillance tapes that
1. are stored for use by the holder and to indicate alcohol,
2. are used to indicate alcohol which on the date of implementation of the inventory was not
put into free tax circulation
3. the holder is obliged to return the tax,
4. are passed and stored with a foreign vendor,
(b)) trade name or name, or the name of the holder,
(c) the registration number of the holder of the sampling),
(d)) of the date on which the inventory was carried out,
(e) the date of preparation of the record), the outcome of the inventory, and to
f) the name and signature of the person who is responsible for the result of the inventory.
(2) a record of the outcome of the counting Pattern Control Strip is listed in
Annex No. 5 to this Decree.
§ 10
The contents of the document of carriage control tapes
(1) a document of carriage control tapes to another Member State and
the document of carriage control tapes on the territory of the Czech Republic must
contain
and serial number of document)
(b)) the opening day of the transport,
(c)) the trade name or name, or the name of the holder,
(d) the registration number of the holder of consumption) and
(e) registration markings of the inspection carried) tapes broken down by
individual registration codes.
(2) the Document of carriage control tapes to another Member State must
also include the name and address of the declared place of residence abroad or
the name and address of the foreign supplier, which are control tape
transported, and his identification number for tax purposes abroad,
If it has been assigned.
(3) a document of carriage control tapes on the territory of the Czech Republic must
also include a statement that it is a carriage control tapes on
instead of marking of ethyl alcohol in the territory of the Czech Republic, and indicate the place marking
ethyl alcohol in a manner consistent with putting it in the marketing authorisation.
§ 11
Sales price control tape
Sales price control tape is 0.44 €.
§ 12
Control tape expiration
(1) the tax administrator shall reduce the selling price of the control strips issued according to the pattern
referred to in annex No. 1 of the value of the unused control tapes released
According to the old pattern, if this check band returned to the holder of the
because of the termination of its master.
(2) the control tape released under the old model for the purposes of the reduction
the selling price referred to in paragraph 1 means the control tape issued pursuant to
the specimen
and) in annex No. 1 of Decree No. 149/2006 Coll., implementing Act No.
676/2004 Coll., concerning the compulsory labelling of alcohol and on the amendment of Act No. 586/1992 Coll.
on income taxes, as amended by later regulations, as amended by Act No.
545/2005 Coll., as amended by Decree No. 328/2009 Coll., or
(b)) in Appendix 1 of Decree No. 149/2006 Coll., implementing Act No.
676/2004 Coll., concerning the compulsory labelling of alcohol and on the amendment of Act No. 586/1992 Coll.
on income taxes, as amended by later regulations, as amended by Act No.
545/2005 Coll., as amended by Decree No. 310/2012 Coll.
(3) the tax administrator performs a reduction of the selling price referred to in paragraph 1, if the
the tape was released under the control of the old pattern returned before the date
entry into force of this order, at the latest within 3 months from the date of
entry into force of this Decree.
(4) the value of the control strips issued under the old model for the purposes of
reduction of the selling price referred to in paragraph 1 means the value at which it was
sold to its holder.
section 13 of the
The announcement of the decree to the European Union
This Decree was notified in accordance with the directive of the European Parliament
and Directive 98/34/EC of 22 December 2004. June 1998 on the procedure for the provision
information in the field of standards and technical regulations and rules on services,
the information society, as amended.
§ 14
The effectiveness of the
This Decree shall enter into force on 1 January 2000. December 2013.
Minister:
Ing. Fischer, CSc., r.
Annex 1
Pattern control tape
Annex 2
Pattern order control tape
Annex 3
Model of form for recording the Control Strip
Annex 4
Model of form for returning control of the tape
Annex 5
The record of the outcome of the counting pattern control tapes