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Regulation Of The Minister Of Finance Of 23 August 2010 On Certain Excise Records

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 23 sierpnia 2010 r. w sprawie niektórych ewidencji wyrobów akcyzowych

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REGULATION OF THE FINANCE MINISTER 1)

of 23 August 2010

on certain records of excise goods

On the basis of art. 59 (1) 7 point 2, art. 62c par. 6, art. 78 par. 9 and Art. 80 par. 6 of the Act of 6 December 2008. o Excise Tax (Dz. U. 2009 r. No 3, pos. 11, of late. 1. 2) ) The following shall be managed:

§ 1. The Regulation lays down the method of carrying out and the detailed scope of the data to be included in the records of the excise goods:

1) dispatched under the suspension procedure of excise duty from the place of import by registered consignor;

2) intra-Community acquisitions:

(a) a registered consignee,

(b) a taxable person acquiring intra-Community excise goods with excise duty paid in the territory of a Member State for the purposes of his business activity in the territory of the country;

3) supplied in the territory of the country by the seller through the tax representative.

§ 2. 1. The envisions referred to in § 1 shall be carried out in a continuous manner and enabling the marketing of excise goods to be identified.

2. [ 1] The records of the records referred to in paragraph 1 shall be closed and summaries of the records for each calendar month, not later than 3 days after the last day of each month.

3. [ 2] Entities carrying out electronic records referred to in § 1 shall report the closure and summaries of these records to the competent authority of the customs office for each calendar year, and at the request of the competent authority of the customs office of a report of the seals and summaries of these records for the months indicated. The annual report shall be submitted by 31 January of the calendar year following the year for which the report is transmitted and, in the case of a report submitted at the request of the competent authority of the customs office, within 14 days of the day on which the report is submitted. service of the request.

§ 3. 1. In the case of keeping the records referred to in § 1, in paper form, before the start of filling the card records should be screed and the pages numbered and stamped with the stamp of the operator of the stock records. The competent warden of the customs office shall place the office in the form of a seal clamped on the tether by the use of a sealing device, and on the last page of the records shall enter the number of pages and the signature of the seal.

2. The entries in the records referred to in paragraph 1 shall be made in a permanent and explicit manner. Amendments and amendments should be made in such a way that the deleted original text remains legible. Any amendment or amendment should be confirmed by the signature of the person making the amendment or amendment stating the date of introduction and, if necessary, the 'remarks' section.

§ 4. 1. Evidences referred to in § 1 shall be carried out in electronic form according to the written instructions of the computer program used for their conduct and in such a way that:

1) provide insight into the contents of the entries made and to protect the stored data from being distorted or lost;

2) allow the correction of the annotated data of the person making the correction and the date of its implementation;

3) allowed to print the entries and reports referred to in § 2 par. 3, in chronological order;

4) prevented the deletion of entries.

2. The entities holding the records referred to in § 1 shall, in electronic form, keep copies of the records recorded in the IT data media, in such a way as to ensure the protection of the stored data against malformation or loss, or in the form of printed out for day-old periods.

§ 5. 1. The residence of the excise goods acquired within the community by a registered recipient shall include:

1. the names of the excise goods, together with their combined nomenclature codes (CN), and their labelling and colour;

2. the quantities of excise goods in the units of measure appropriate to the establishment of the taxable amount;

3. the date of entry of the excise goods to the place of their collection;

4) the identity of the tax warehouse from which the excise goods have been sent using the excise duty suspension procedure;

5) the identity of the entity in respect of which the excise goods were acquired by the registered recipient;

6) the e-AD reference number, and if the System is unavailable-the local reference number placed in the replacement document e-AD;

7) the amount of excise duty per payment;

8) the date of submission of the tax return.

(2) The registered consignee shall note the acquisition of intra-Community excise goods in the records referred to in paragraph 1. 1, immediately after their introduction to the place of receipt of excise goods.

§ 6. The records of excise goods dispatched under the suspension of excise duty from the place of import by a registered consignor shall contain:

1. the names of the excise goods, together with their combined nomenclature codes (CN), and their labelling and colour;

2. the quantities of excise goods in the units of measure appropriate to the establishment of the taxable amount;

(3) identification of the importer;

4) the date and number of the customs declaration on the basis of which the excise goods have been admitted to trading;

5. identification of the place of import;

6. the date of exit of the excise goods from the place of import;

7) the identity of the entity to which the excise goods have been sent using the excise duty suspension procedure;

8. e-AD reference number, and if the System is not available-the local reference number placed in the e-AD replacement document or the commercial document identification number, in the case of excise goods other than those referred to in Annex No 2 to the Act of 6 December 2008. with excise duty, subject to excise duty other than that of zero, moved within the territory of the country in the context of intra-Community supply;

(9) the amount of the excise duty, the collection of which has been suspended;

10) the date of submission of the tax return.

§ 7. Records of excise goods purchased intra-Community by a taxable person acquiring intra-Community excise goods with excise duty paid in the territory of a Member State for the purpose of doing business in the territory of the country contains:

1. the names of the excise goods, together with their combined nomenclature codes (CN), and their labelling and colour;

2. the quantities of excise goods in the units of measure appropriate to the establishment of the taxable amount;

3. the date of receipt of the excise goods;

4) the identity of the entity from which the excise goods have been acquired within the community;

5. the identification number of the document on the basis of which the excise goods have been staged in the territory of the country;

6) the amount of excise duty per payment;

7) the date of submission of the tax return.

§ 8. The records of excise goods supplied in the territory of the country by the seller through the tax representative shall contain:

1. the names of the excise goods, together with their combined nomenclature codes (CN), and their labelling and colour;

2. the quantities of excise goods in the units of measure appropriate to the establishment of the taxable amount;

3) the date of receipt of the excise goods by the tax representative;

4) identification of the seller;

5) the identity of the natural person to whom the excise goods are acquired by the tax representative;

6. the identification number of the document on the basis of which the excise goods have been staged in the territory of the country;

7) the amount of excise duty per payment;

8) the date of submission of the tax return.

§ 9. 1. To the records of excise goods purchased intraCommunity by registered consignee until 31 December 2010. the provisions of § 5 (1) shall apply 1 point 6 of the Ordinance of the Minister of Finance of 24 February 2009. on the records of intra-community acquisitions of excise goods (Dz. U. Nr 32, pos. 234).

2. The records of excise goods dispatched under the suspension procedure of excise duty from the place of import by registered consignor:

1. until 31 December 2010. -the provisions of paragraph 5 (5) shall apply mutatis mutandis. 1 point 6 of the Regulation referred to in paragraph 1. 1;

2. for the period from 1 January 2011. by 31 December 2011 -the provisions of paragraph 5 (5) shall apply mutatis mutandis. 1 point 6 of the Regulation referred to in paragraph 1. 1, in cases where the registered consignor is carried out on the territory of the country of movement of excise goods by means of suspension procedure of excise duty, in accordance with the provisions of the Act of 6 December 2008. o Excise duty in the version applicable before the entry into force of the Act of 22 July 2010. amending the Act on Excise Tax and certain other laws (Dz. U. Nr 151, pos. 1013).

§ 10. This Regulation shall enter into force on 1 September 2010. 3)

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).

2) The amendments to the said Act were announced in Dz. U. 2009 r. Nr 98, pos. 819, Nr 168, pos. 1323 i Nr 215, poz. 1667 and 2010 No 21, pos. 104 and No 151, pos. 1013.

3) The scope of the cases regulated by this Regulation was regulated by the Regulation of the Minister of Finance of 24 February 2009. on the records of intra-community acquisitions of excise goods (Dz. U. Nr 32, pos. 234), which is losing power as of the date of entry into force of the Act of 22 July 2010. amending the Act on Excise Tax and certain other laws (Dz. U. Nr 151, pos. 1013).

[ 1] § 2 (2) 2 in the wording set by § 1 of the Regulation of the Minister of Finance of 7 February 2013. amending the Regulation on certain records of excise goods (Journal of Laws of the U. 226). The amendment came into force on 6 March 2013.

[ 2] § 2 (2) 3 in the wording set by § 1 of the Regulation of the Minister of Finance of 7 February 2013. amending the Regulation on certain records of excise goods (Journal of Laws of the U. 226). The amendment came into force on 6 March 2013.