Key Benefits:
REGULATION OF THE FINANCE MINISTER 1)
of 24 February 2009
on the reimbursement of excise duty from a passenger car
On the basis of art. 107 (1) 6 of the Act of 6 December 2008. o Excise Tax (Dz. U. 2009 r. No 3, pos. 11. the following shall be managed:
§ 1. The Regulation shall specify:
1) detailed conditions and mode of refund of excise duty from a passenger car;
2) the minimum amount of excise duty refund;
3. the model of the application for reimbursement of excise duty;
4) deadlines for the refund of excise duty.
§ 2. 1. The condition of obtaining a refund of excise duty in the case of intra-Community supply or export of a passenger car carried out without the participation of the carrier or the freight forwarder, using its own means of transport, shall be the submission by the entity which made the the intra-Community supply or export of a passenger car, a written declaration of time and manner of export and the place where the passenger car is delivered outside the national territory.
2. Where the statements referred to in paragraph 1 1, and the documents mentioned in art. 107 (1) 3 of the Act of 6 December 2008. Whereas the excise duty, hereinafter referred to as 'the Act', does not confirm the execution of intra-Community supply or the export of a passenger car, the entity is required to submit other documents indicating their implementation, in particular:
1. commercial correspondence;
2) a document concerning insurance or freight;
(3) a document which confirms payment for the supply of intra-Community supplies or exports.
§ 3. 1. The payment of excise duty shall be carried out in the casks of the competent tax authority referred to in art. 107 (1) 5 of the Act, or by transfer to the bank account of the entity, indicated in the application for reimbursement of excise duty referred to in art. 107 (1) 1 of the Act, within 30 days from the date of submission of the application together with the statements referred to in § 2 paragraph. 1, or the documents referred to in art. 107 (1) 3 of the Act.
2. Where the validity of the excise duty drawback requires an additional investigation procedure, the refund of excise duty shall take place within 90 days from the date of submission of the application together with the statements referred to in § 2 paragraph. 1, or the documents referred to in art. 107 (1) 3 of the Act.
3. The competent chief of the customs office, having regard to the application for the refund of excise duty, shall be stamped with the stamp of the customs office and punching each document attached to the application for the return of excise duty in order to avoid reusing them.
4. After the return of the excise duty, the competent Chief of the Customs Office shall immediately return to the entity the documents attached to the application for the return of excise duty.
5. Where the return of excise duty is effected on behalf of a taxable person established in a Member State, the costs associated with the refund shall be borne by the taxable person.
§ 4. The amount of the proposed return of excise duty on the intra-Community supply or export of a passenger car may not be less than the amount equivalent to the equivalent in Polish zloty 10 euro at the average euro exchange rate announced by the National Bank of Poland of the date of application.
§ 5. An application for reimbursement of excise duty on a passenger car shall be annexed to the Regulation.
§ 6. This Regulation shall enter into force on 1 March 2009.
Minister of Finance: J. Vincent-Rostowski
|
|
1) The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 16 November 2007. on the detailed scope of the action of the Minister of Finance (Dz. U. No 216, item. 1592).
Annex 1.
Annex to the Regulation of the Minister of Finance
of 24 February 2009 (pos. 246)
