Regulation Of The Minister Of Finance Of February 24, 2009 On The Records Of The Electricity

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 24 lutego 2009 r. w sprawie ewidencji energii elektrycznej

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On the basis of article. 91 paragraph 1. 7 of the law of 6 December 2008 on excise duties (OJ of 2009 # 3, item 11) are managed as follows: § 1. The regulation specifies a way of doing quantitative records of electricity, hereinafter referred to as "records".

§ 2. 1. A register is carried out on a continuous basis, to specify the data referred to in article 1. 91 paragraph 1. 3 of the Act of 6 December 2008 on excise duties, hereinafter referred to as the "Act".

2. [1] in the records of: 1) the total amount of electricity referred to in art. 91 paragraph 1. 3 paragraph 2 of the Act, arising from invoices, is recognized in accordance with the date of sales shown in the invoice;

2) the total amount of energy referred to in article 1. 91 paragraph 1. 3 section 5 of the Act, is recognized on the basis of the measuring devices indication of account, taking into account article. 91 paragraph 1. 4 of the Act.

3. The entity obliged to keep the records shall be made monthly closing records, within the 25th day of the month following the month to which the records apply.

§ 3. [2] (repealed).

§ 4. 1. where the registration is carried out on paper, before its filling card records should be pierced, and hand numbered, initialled and bear the stamp of the entity which has the task to keep records. The competent head of the Customs Office provides binding seal and on the last page of part of the records of the number of its pages.

2. Entries in the register shall be made on a lasting basis and clear. Changes and fixes in the records shall be made in such a way that the strikethrough text original remained legible. Any change or amendment to confirm the signature of the person making the change or amendment of the date of their entry, and, where necessary, describe the well under the heading "remarks".

3. The records in electronic form shall be carried out in accordance with the written instructions of a computer program is used to keep the records and in such a way as to: 1) allow an insight into the content of the stored data and the protection of entries made before the distortion or loss;

2) allow making the correction data bearing the endorsement of the person making the correction, and the date of its making;

3) allow print entries in chronological order;

4) prevented deleting entries.

4. The operator of records in electronic form shall keep a copy of the records saved on data carriers or in printed form.

§ 5. The regulation shall enter into force on 1 March 2009.



 

1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation of the Prime Minister of 16 November 2007 on the detailed scope of the Minister of Finance (OJ No 216, 1592).

[1] § 2. 2 in the version agreed by § 1 paragraph 1 of the regulation of the Minister of Finance of 20 August 2010 amending Regulation on the registration of electricity (OJ No 157, item. 1057). the change entered into force on 1 September 2010.

[2] § 3 repealed by section 1 of paragraph 2 of the regulation of the Minister of Finance of 20 August 2010 amending Regulation on the registration of electricity (OJ No 157, item. 1057). the change entered into force on 1 September 2010.