The Calculation Of The Entitlement To A Refund Of Excise Duty On Mineral Oils

Original Language Title: výpočet nároku na vrácení spotřební daně z minerálních olejů

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=56058&nr=413~2F2003~20Sb.&ft=txt

413/2003 Coll.



DECREE



of 21 June 1999. November 2003,



laying down the method for calculating the entitlement to the reimbursement of excise duty

paid in the prices of some mineral oils proven to be used

for the production of heat and the manner and conditions of keeping records on purchases and

consumption of these products



Change: 277/2005 Sb.



The Ministry of Finance shall determine pursuant to § 139 paragraph 2. 1 for the implementation of § 56 paragraph 1.

10 the Act No. 353/2003 SB., on the Excise Tax Act, (hereinafter referred to as the "Act"):



§ 1



The method of calculating the entitlement to a refund of excise tax



Entitled to a refund of excise tax ("tax") paid in prizes

some mineral oils (hereinafter referred to as "heating oil") is applied in the

Tax Declaration (§ 56 para. 10 of the law) the amount calculated by multiplying the

the reduced tax rate of 660.0-Eur/1000 l, quantity of fuel oil

proven to be used for the production of heat for the tax period (section 17

the Act) in 1000 litres, and this amount is rounded up to three

decimal places.



§ 2



Keeping records of purchase and consumption of heating oil



(1) Evidence that the entity demonstrates for the relevant tax period

entitled to a tax refund, contains data on the quantity of fuel purchased

oils and the actual consumption of these oils for the production of heat. Data on the

purchases are recorded according to the individual documents of sale, whose

requirements are laid down by law. "^ 1") Evidence of consumption leads

separately for each of the heating installation in which the fuel oil

consume. The tax return is accompanied by a copy of the documents for the sale of

and the copy will be stamped, that is identical to the original. Copies of the documents on the

the sale shall be signed by the person responsible for the removal of heating oil on the side

the tax entity.



(2) in the case where the body uses to produce heat heating oil

made or that, and tagged in a tax warehouse, evidence,

which proves entitlement to tax refund, it contains only internal documents,

whose particulars are set out by law. ^ 2) to return to

accompanied by copies of internal documents and a copy will be stamped, that is the same as

with the original. Copies of internal documents shall be signed by the person signing the

tax return.



§ 3



Transitional provision



Entitled to a tax refund, which arose before the date of entry into force of this

the Ordinance, shall be applied in accordance with the existing legislation.



§ 4



Regulation (EEC)



Shall be repealed:



1. Decree No. 329/1997 Coll., laying down the method for calculating the entitlement to the

refund of excise duties paid in the prices of some of the hydrocarbon

fuels and lubricants, and details about the keeping of registers of purchases and consumption

These fuels and lubricants.



2. Decree No. 177/1999 Coll., amending Decree of the Ministry of

Finance no 323/1997 Coll., laying down the method for calculating the entitlement to the

refund of excise duties paid in the prices of some of the hydrocarbon

fuels and lubricants, and details about the keeping of registers of purchases and consumption

These fuels and lubricants.



§ 5



The effectiveness of the



This Decree shall enter into force on 1 January 2000. January 1, 2004.



Minister:



Mgr. Sobotka in r.



1) § 56 para. 8 the Act No. 353/2003 SB., on the Excise Tax Act, as amended by

Act No. 217/2005 Sb.



2) § 56 para. 9 of Act No. 356/2003 SB., on excise duties.