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.
