Regulation Of The Minister Of Finance Of 23 August 2010 On The Determination Of Cases In Which Lower Levels Of Collateral Duty, The Cases And Conditions In Which The Load Of The Comprehensive Guarantee Or Releasing It From The Obc

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 23 sierpnia 2010 r. w sprawie określenia przypadków, w których stosuje się niższy poziom zabezpieczenia akcyzowego, przypadków i warunków, w których obciążenie zabezpieczenia generalnego lub zwolnienie go z tego obc

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On the basis of article. 66 paragraph 1. 2 paragraph 3-5 of the Act of 6 December 2008 on excise duties (OJ of 2009 # 3, item 11, as amended. 2)) are managed as follows: § 1. The regulation defines: 1) the cases in which it applies for certain excise lower levels of collateral duty than specified in the Act of 6 December 2008 on excise duties, hereinafter referred to as "the law", as well as this level;

2) other than those referred to in article 1. 65 paragraph 1. 7A law cases or conditions, in which the General Security usage amount arising or which may arise from tax liability or release it from the notes the entity obliged to its submission;

3) cases in which not to load the comprehensive guarantee amount arising or which may arise of the tax liability.

§ 2. In the case of: 1) movement with the use of the procedures the duty suspension arrangement, by the operator of a tax warehouse, with consent to the flat-rate guarantee: a) ethyl alcohol covered by CN heading 2207, that is: – produced in the agricultural distilleries with agricultural raw materials as Brown ethyl alcohol, and derived from a tax warehouse of the manufacturer and the moved to a tax warehouse on the territory of the country for further processing by the recipient or, in ethyl alcohol of well-drained polluted petrol produced from agricultural raw materials, and is derived from a tax warehouse by the that has made his dehydration and moved to another tax warehouse on the territory of the country for further processing by the recipient as a biofuel or liquid fuel.

(b) the petroleum that excise) moved by pipeline between tax warehouses-apply security financing made by the entity transferring the goods determined at the level of 15% of the amount of excise duty, which power consumption is suspended;

2) production, storage, placing on the tax warehouse or movement with the use of the procedure for suspension of excise duty, the excise goods referred to in article 3. 89 para. 1 paragraph 9, 10 or section 15 of the Act, as well as in case of exercise in relation to those of the activities referred to in article. 32 paragraph 1. 3 paragraphs 1-3, paragraph 5 or 6 of the Act, respectively, by the warehousekeeper, the registered consignee or an intermediary entity – apply comprehensive guarantee at a level equal to the amount of the excise duty calculated, for a given product excise duty at the rate referred to in article 1. 89 para. 1 paragraph 9, 10 or section 15 of the Act.

§ 3. In the case of the use of the comprehensive guarantee for guarantee cover tax liabilities tax sktad operator, the amount of the comprehensive guarantee arising or which may arise from tax liability, as referred to in article. 65 paragraph 1. 7 of the Act, or release him from this burden, in cases other than the movement of the goods using the procedure the duty suspension arrangement using the system referred to in article 2. 2. 1 paragraph 26 of the Act, notes the tax warehouse operator, provided that: 1) the method of tying up general security and freeing it from this load provides the ability to determine at any time the status of the use of this protection and has been agreed in writing with the competent head of the Customs Office;

2) the warehousekeeper submits to the competent naczelnikowi of the Customs Office a written statement about the State of the use of the comprehensive guarantee, and at the request of the Governor, also documents, based on which the load of the comprehensive guarantee the amount of formed or can be tax liability or release him from this burden, at least once a month, within a period specified by the Director;

3) the amount of the free general security is not less than the amount of tax liability, which must be ordered to pay it.

§ 4. 1. Load the comprehensive guarantee amount arising or which may arise tax not recorded in the event of a system failure or other interoperable with it systems, which are used in accordance with the law for the electronic recording of the load until failure.

2. In the case referred to in paragraph 1. 1, the Security-General the amount of formed or can be tax liability be recorded after removal of the failure.

§ 5. Until 31 December 2010, the lower level of collateral duty in a procedure for the suspension of excise duty shall be established in accordance with existing regulations.

§ 6. The regulation shall enter into force on 1 September 2010, with the exception of § 3 and 4, which shall enter into force on 1 January 2011.3) Finance Minister: in the w. Szczuka 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).

2) amendments referred to the Act were announced in the OJ of 2009 No. 98, item. 819, no. 168, item. 1323 and # 215, poz. 1667 and 2010, No 21, item. 104 and No. 151, item. 1013.3) the scope of the matters regulated by this regulation was regulated in the regulation of the Minister of Finance dated February 24, 2009. on the determination of cases for flat-rate guarantee, use of a lower level of collateral duty, and cases in which does not set the status of the use of the comprehensive guarantee (Journal of laws No. 32, item 238) which shall be repealed on the date of entry into force of the Act of 22 July 2010 amending the Excise Tax Act and certain other acts (Journal of laws No. 151 , item. 1013).

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