The Act Of 10 March 2006 On The Reimbursement Of Excise Duty Is Included In The Price Of Diesel Used For Agricultural Production

Original Language Title: USTAWA z dnia 10 marca 2006 r. o zwrocie podatku akcyzowego zawartego w cenie oleju napędowego wykorzystywanego do produkcji rolnej

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Article. 1. the [scope] [1] the law sets the rules and refund of excise duty, hereinafter referred to as "tax return", included in the price of fuel oil falling within CN code 2710 19 41 to 2710 19 49 and CN code 3824 90 91, used for agricultural production, hereinafter referred to as "diesel".



Article. 1a. [effect of changes denote the diesel in the combined nomenclature for refund of excise duty] [2] change the designation of diesel in the combined nomenclature (CN) do not cause changes in the refund of excise duty is included in the price of diesel used for agricultural production, if they are not specified in this Act.

Article. 2. [the application of the provisions of the administrative procedure code] to act in individual cases relating to the determination and payment of the refund in respect of unregulated by law shall apply the provisions of the code of administrative procedure.

Article. 3. [farmer] 1. Tax refund shall be entitled to the agricultural producer.

2. agricultural producer is considered a natural person, a legal person or organizational unit without legal personality, which is the holder of an agricultural holding within the meaning of the agricultural tax.

3. in the case when the land of the agricultural holding are the subject of having a spontaneous and dependent tax refund shall be entitled to designate its holder.

4. in the case of farm land are the subject of co-ownership, tax return have ago współposiadaczowi, in relation to which other współposiadacze expressed written consent. Written consent does not apply to spouses.



Article. 3A. [tax-conditions for negative] [3] 1. Tax refund shall not be entitled to the agricultural producer: 1) is a limited liability company, if more than half of the share capital of the company revealed in the register of entrepreneurs of the national court register was lost, including more than 1/4 during the 12 months immediately preceding the date of submission of an application for a tax refund;

2) the company, in which some members are in a way responsible for the obligations of the company, and more than half of its capital, in accordance with the financial statements was lost in the 1/4 during the 12 months immediately preceding the date of submission of an application for a tax refund;

3) regardless of the form of the company, if there are grounds for declaration of bankruptcy.

2. The provisions of paragraphs 2 and 3. 1 shall not apply to the agricultural producer established in farming for less than 3 years.

Article. 4. [the amount of the tax refund] 1. The amount of the refund shall be determined by multiplying the quantity of fuel oil purchased by the agricultural producer, resulting from the VAT invoices, and the rate of the refund on 1 liter of diesel, in force at the date of the application for reimbursement, in the framework of the annual limit set as specified in paragraph 2. 2.2. The limit is determined as the amount the product of the rate of the refund on 1 liter of diesel, the number 86 and held by utilized agricultural area or a community of agricultural producer referred to in the records of the land and buildings, as of the day on February 1 of that year.

3. In determining the limit referred to in paragraph 1. 2, no account shall be taken of: 1) land farms, where agricultural production was discontinued within the meaning of the agricultural tax;

2) land occupied for the pursuit of an economic activity other than agriculture within the meaning of the agricultural tax.

4. the Council of Ministers determines, by regulation, annually, by 30 November at the latest, the rate of the refund on 1 liter of diesel for the next year, in view of the budget bill for the next year and the applicable rate of excise duty on diesel fuel.

Article. 5. [an entity entitled to a decision on the tax return] 1. Mayor, Mayor (City Mayor) competent for the place of land owned or community of the agricultural producer shall be granted, at the request of the manufacturer, by a decision, a tax refund.

2. [4] tax refund shall be granted for a period of 6 months preceding the month of application for tax refund.

3. the decision includes a limit determined as specified in article 4. 4 paragraph 1. 2, the amount of the refund of tax and a limit to use.

4. the decision shall be issued within 30 days from the date of submission of the tax return.

Article. 6. [the application] 1. Request for reimbursement is composed of in dates from 1 February until the last day of February and from 1 August to 31 August of that year.

2. the request for reimbursement include: 1) your first and last name, place of residence and address, or the name, seat and address of the manufacturer;

2) taxpayer identification number (Tin) the agricultural producer;

3) registration number of the universal electronic system of population register (PESEL) number or national identity card or other document confirming the identity of the agricultural producer and the name of the authority which issued the document, where the agricultural producer is an individual;

4) Declaration of utilized agricultural area referred to in article 1. 4 paragraph 1. 2 in the area of the municipality, to which the Mayor, the Mayor (Mayor) is folded request for reimbursement;

5) written consent of the other współposiadaczy, referred to in article 1. 3 paragraphs 1 and 2. 4, if the agricultural producer is an współposiadaczem land of the agricultural holding;

6) bank account number, in the case where the tax return will be in the form of the transfer;

7) number in the national court register, where the agricultural producer is subject to registration in the register.

3. [5] the request for tax return shall be accompanied by an invoice or a copy thereof, which is a proof of purchase of diesel during the 6 months preceding the month of application.

4. [6] the VAT on the invoices referred to in paragraph 1. 3, authorized by the Mayor, the Mayor (the President of) the employee municipal or city puts an annotation "was adopted on ... to return part of the tax duty."

5. [7] (repealed).

6. the competent Minister in charge of rural development shall determine, by regulation, model application for reimbursement, with a view to ensuring a uniform form of submitted proposals.

Article. 7. [the term payment] 1. The payment of the refund granted on the basis of the decision referred to in article 1. 5. 1, followed by dates: 1) from 1 April to 30 April-where applications for reimbursement were submitted within the period from 1 February to the last day of February;

2) from 1 October to 31 October-if the applications for refund were filed within the period from 1 August to 31 August.

2. in the event of a change, repeal or annulment of the decision referred to in article 1. 5. 1, payment of the refund is within 14 days from the date when the decision granting a tax return released respectively as a result of the amendment, repeal or annulment of the decision referred to in article 1. 5. 1, became final.

Article. 8. [the proceedings on the tax return] 1. Investigation on the tax return and the payment is a task of the scope of Government.

2. For the implementation of the tasks referred to in paragraph 1. 1, the municipality receives a special subsidy from the State budget.

3. the measures for the grant referred to in paragraph 1. 2, shall be determined in the special-purpose reserve of the State budget.

4. The proper Minister of public financies, at the request of the Minister responsible for rural development, it passes the municipalities, through the provincial governors, the grant referred to in paragraph 1. 2.5. In determining the amount of the special-purpose grant for the implementation of the tasks referred to in paragraph 1. 1, account shall be taken of the costs of fixing and payment of tax refunds to agricultural producers, shall be borne by the municipality, in the amount of 2% of the total amount of the grant paid in the municipality.

6. the competent Minister of rural development, in consultation with the competent Minister of public financies, shall determine, by regulation, the transfer of special-purpose subsidies to municipalities and its method of accounting, as well as the scope and mode of reporting in this area, with a view to ensuring the smooth transfer of grant funds to municipalities, referred to in paragraph 1. 2, and to ensure correct use.

Article. 9. [refund of unduly collected tax return] 1. An agricultural producer who took unduly or an excessive amount of the tax return, is obliged to return, plus interest in the amount specified for tax arrears.

2. for the duties and interest from the backlog of downloads unduly or an excessive amount of the refund shall apply mutatis mutandis the provisions of chapter III of the Act of 29 August 1997 – tax (Journal of laws of 2005, No. 8, item 60, # 85, poz. 727, no. 86, item 732 and # 143, item 1199).

3. the powers of the tax authority as a body of first instance, referred to in the Act referred to in paragraph 1. 2, wójtowi, the Mayor (the President of).

4. The amount of unduly collected or an excessive amount of a tax refund are the revenue of the State budget.

5. To the matters not regulated by this Act, relating to the settlement of measures on tax, public finance rules apply for grants.

6. recovery referred to in paragraph 1. 1, the provisions of the enforcement proceedings in administration.


Article. 10. [time limit for making the application for tax refund in 2006.] 1. In 2006, the request for reimbursement shall be submitted within from 1 September to 30 September together with VAT invoices or certified copies referred to in article 1. 6 paragraph 1. 3 paragraph 1, issued as from 1 January 2006.

2. The decision referred to in article 1. 5. 1, published in 2006, includes fixed limit as specified in article 4. 4 paragraph 1. 2, and the amount of the tax refund.

3. In 2006, the Council of Ministers shall issue a regulation referred to in article 2. 4 paragraph 1. 4 no later than 30 April, having regard to the budget law for 2006.

Article. 11. [entry into force] this Act shall enter into force on 1 April 2006.



 

 

1) this Act implements the provisions of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ. EU L 283 of 31.10.2003, s. 51; Oj. EU Polish Special Edition, chapter. 9, t. 1, p. 405).

[1] Article. 1 in the version established by art. 1 paragraph 1 of the law of 8 March 2013, amending the Act on the reimbursement of excise duty is included in the price of diesel used for agricultural production (OJ. 559). The change came into force on June 13, 2012.

[2] Article. 1A by art. 1 paragraph 2 of the Act of 8 March 2013, amending the Act on the reimbursement of excise duty is included in the price of diesel used for agricultural production (OJ. 559). The change came into force on June 13, 2012.

[3] Article. 3A added by art. 1 paragraph 3 of the Act of 8 March 2013, amending the Act on the reimbursement of excise duty is included in the price of diesel used for agricultural production (OJ. 559). The change came into force on June 13, 2012.

[4] on the basis of article. 40 of the law of 22 December 2011 amending certain laws related to the implementation of the budget (OJ l. # 291, item. 1707) in 2012, the tax return referred to in article 1. 5. 2 shall be implemented on the basis of the applications submitted within the period from 1 February to 29 February 2012, be granted for a period of five months prior to the month of submission of the tax return.

[5] Article. 6 paragraph 1. 3 in the version established by art. 1 point 4 (b). (a)) of the Act of 8 March 2013, amending the Act on the reimbursement of excise duty is included in the price of diesel used for agricultural production (OJ. 559). The change came into force on June 13, 2012.

[6] Article. 6 paragraph 1. 4 in the version established by art. 1 point 4 (b). (a)) of the Act of 8 March 2013, amending the Act on the reimbursement of excise duty is included in the price of diesel used for agricultural production (OJ. 559). The change came into force on June 13, 2012.

[7] Article. 6 paragraph 1. 5 repealed by article. 1 point 4 (b). (b)) of the Act of 8 March 2013, amending the Act on the reimbursement of excise duty is included in the price of diesel used for agricultural production (OJ. 559). The change came into force on June 13, 2012.

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