REGULATION
MINISTER FOR AGRICULTURE AND RURAL DEVELOPMENT ¹⁾

of 23 August 2006

on the transfer of the customs grant to the municipalities for the treatment of excise duty drawback included in the price of diesel used for agricultural production and payment of the excise duty

• Metric
• Codified text

On the basis of art. 8 ust. 6 of the Act of 10 March 2006. to reimburse the excise duty contained in the price of diesel used for agricultural production (Dz. U. Nr 52, pos. 379, z późn. (d) the following shall be managed:

§ 1. The Regulation sets out the procedure for the transfer of subsidies to the municipalities for the recovery of the excise duty on the price of diesel used for agricultural production and the payment of the excise duty, the way in which the grant is to be cleared. and the scope and mode of reporting in this respect.

§ 2. 1. Wójt, the mayor (the mayor of the city), submits to the local authority a request for the transfer of a customs grant to the municipality for the procedure for returning the excise duty to the agricultural producers included in the price of diesel used for the agricultural production and payment, hereinafter referred to as 'the grant'.

2. The request for the transfer of grants shall include:

1. the name of the municipality and the name and address of the municipal office or city;

2) the amount of the subsidy, specifying the amount intended to cover the costs related to the proceeding concerning the reimbursement of the agricultural producers of excise duty included in the price of diesel used for agricultural production, hereinafter referred to as " the refund tax ", and the amount to be paid for it;

(3) the area of the agricultural area situated in the area of the municipality, as notified by the agricultural producers in the applications for refund of the tax;

(4) the quantity of litres of diesel used for agricultural production resulting from the agricultural producers ' claims for the refund;

5. the total amount of the annual refund of the tax to be granted to the agricultural producers in the possession or possession of agricultural land located in the area of the municipality, established in accordance with the Article 4 par. 2 of the Act of 10 March 2006. to reimburse the excise duty contained in the price of diesel used for agricultural production, hereinafter referred to as 'the Act';

6. the total amount of the refund of the tax to be granted to the agricultural producers in the possession or possession of the agricultural land located in the area of the municipality concerned for use during the period for which the refund has been applied for within the framework of the the annual limit referred to in point 5;

7) the bank account number of the office of the municipality or city to which the funds are to be transferred from the grant;

8) the stamp and signature of the mayor, the mayor (president of the city).

3. The request for the transfer of the grant to the municipality shall be made within:

1. by 18 March of a given year, in the case of applications for refund of the tax submitted by the agricultural producers during the period from 1 February to the last day of February of the year concerned;

2. by 18 September of the year concerned, in the case of applications for refund of the tax submitted by the agricultural producers during the period from 1 August to 31 August of the year in question.

§ 3. 1. Wojewoda based on complex by the mayor, mayors (presidents of cities) requests for transfer of grant municipality occurs to the minister responsible for rural development with the demand for grant. A copy of the water demand shall be sent to the Minister responsible for the public finance affairs.

2. The need for a grant shall include:

1) indication of the voivodship and the name and address of the provincial office;

2) the amount of the subsidy resulting from the voters ' complex, mayors (city presidents) requests for the transfer of grants to the municipality, detailing the amount intended to cover the costs of individual municipalities related to the recovery proceedings the tax and the amounts allocated to it in the respective municipalities;

3) the area of farmland in the individual municipalities defined in the submitted by the Mayor, the mayors (city presidents) requests for the transfer of the grant municipality;

4) the amount of litres of diesel used for agricultural production determined in the submitted by the wójt, mayors (city presidents) requests for donations;

5) the total amount of annual tax refund limits for individual municipalities;

6. the total amount of the tax refund limits for each municipality to be used during the period for which the application for reimbursement of the tax within the annual limits referred to in point 5 has been applied;

7) the number of the bank account of the voivodship office to which the funds are to be transferred from the grant;

8) the stamp and signature of the wojewater.

3. The need for a grant shall be submitted no later than 5 working days before the deadline for the transfer of the grant to the account of the voivodship office.

4. The Minister for Rural Development shall, within 4 working days from the date of receipt of the grant requirement, request the Minister responsible for public finances to transfer the subsidies to the voyeurists.

5. The Minister responsible for public finance shall transfer to the bank accounts of the provincial offices the funds for grants in time for the timely payment of the tax return to the agricultural producers.

6. The Wojewoda, within 2 days from the date of receipt of the grant funds, shall transfer them to the bank accounts of the offices of communes or towns in the amount specified in the applications for the transfer of grants.

§ 4. 1. In the event of a change, repeal or annulment of the decision referred to in art. 5 par. 1. The law, the mayor, the mayor (president of the city) shall submit an additional application for the transfer of the grant to the municipality within a period of five days from the date on which the decision granting the tax refund was issued as a result of the change, repeal or the annulment of the decision referred to in Article 5 par. 1 of the Act, it became final.

2. Wojewoda, on the basis of the submitted by the mayor, mayors (presidents of cities) of the applications referred to in paragraph. 1, within 3 days from the date of receipt, shall apply to the Minister responsible for the development of the village with the additional demand for grant. A copy of the additional demand for water shall be sent to the Minister responsible for public finance.

3. The provisions of § 2 (1) shall apply mutatis mutandis to the additional application and additional requirements. 2 and § 3 (3) 2.

§ 5. 1. The mayor, the mayor (president of the city) shall reimburse the water, within the time limits laid down respectively for the submission of the periodic and annual clearance of the grant, and the financial and financial statements on the payment of the tax reimbursement, the amount of the subsidy exceeding height:

1) the tax refunds due;

2) the costs of the municipality connected with the proceedings on the return of tax and its payment.

2. From the amount of the grant not returned within the period indicated in the paragraph. 1 Yerevan, Mayor of the City (Mayor of the City), shall transfer interest for the delay in the amount determined as for the tax arrears.

3. The amounts of grants not used in a given financial year shall be reimbursed on the basis of the rules laid down in the provisions on public finances.

§ 6. 1. Wójt, the mayor (president of the city) shall transmit to the right water:

1. periodical settlement of the grant and the periodic statement of the financial and financial statements on the implementation of the tax reimbursement payments made during the period:

(a) from 1 April to 30 April of the year concerned, by 31 May of the year concerned,

(b) from 1 October to 31 October of the year concerned, by 30 November of the year concerned;

(2) the annual clearance of the grant and the annual financial and financial statements on the implementation of the tax refund-by 31 December of the year in question.

2. The Wojewoda shall transmit to the Minister for Rural Development and to the Minister responsible for public finance:

1) periodic summary of the grant and periodic summary of the financial and financial statements on the payment of the refund of tax payments made during the period:

(a) from 1 April to 30 April of the year concerned, by 15 July of the year concerned,

(b) from 1 October to 31 October of the year concerned, by the date of 15 January of the following year;

(2) an annual summary of the grant of the grant and an annual aggregated financial and financial statement on the implementation of the tax reimbursement payments made in a given year-by 15 January of the following year.

3. Where the time limits referred to in paragraph 1 1 and 2, shall be free of work, the settlement of the grant and the financial and financial statements on the implementation of the payment of the tax refund shall be transmitted on the first working day following the expiry of those deadlines.

§ 7. The formula shall be:

1) the periodic payment of the grant from the payment of the tax return, which is Annex No 1 to the Regulation;

2) a periodic statement of the financial and financial statements on the implementation of the tax reimbursement payments, which is set out in Annex 2 to the Regulation;

(3) the annual clearance of the grant from the payment of the tax return, which is set out in Annex 3 to the Regulation;

4) the annual financial and financial statement on the implementation of the tax reimbursement payments, which is set out in Annex 4 to the Regulation;

5) a periodic aggregate settlement of the grant from the implementation of the tax return, which is Annex No 5 to the Regulation;

6) periodic summary of the financial and financial statements on the implementation of the tax reimbursement payments, which is set out in Annex 6 to the Regulation;

7) an annual collection of grants for the implementation of the tax reimbursement payments, which is Annex 7 to the Regulation;

(8) an annual summary of the financial and financial statements on the implementation of the tax reimbursement payments, which is annexed to the Regulation.

§ 8. The Regulation shall enter into force on the day of the announcement

¹⁾ The Minister of Agriculture and Rural Development heads the government administration-the development of the village, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 18 November 2011 on the detailed scope of action of the Minister of Agriculture and Rural Development (Dz. U. Nr. 248, pos. 1486).

Annex 1. [ MODEL-PERIODIC CALCULATION OF THE SPECIAL-PURPOSE SUBSIDY ON THE IMPLEMENTATION OF THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF THE EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION]

Annexes to the Regulation of the Minister for Agriculture and Rural Development
of 23 August 2006

Annex No 1

MODEL- PERIODIC PAYMENT OF THE SPECIAL-PURPOSE SUBSIDY FROM THE PAYMENT OF THE EXCISE DUTY DRAWBACK TO THE AGRICULTURAL PRODUCERS
INCLUDED IN THE PRICE OF GAS OIL USED FOR AGRICULTURAL PRODUCTION

Annex 2. [ FORMULA-PERIODIC FINANCIAL AND FINANCIAL STATEMENTS ON THE IMPLEMENTATION OF THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION]

Annex No 2

MODEL- INTERIM FINANCIAL AND FINANCIAL STATEMENTS ON THE IMPLEMENTATION OF THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION

Annex 3. [ FORMULA-ANNUAL CLEARANCE OF THE SPECIAL-PURPOSE SUBSIDY ON PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF THE EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION]

Annex No 3

MODEL- ANNUAL CLEARANCE OF THE SPECIAL-PURPOSE SUBSIDY FROM THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF THE EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION

Annex 4. [ MODEL-ANNUAL FINANCIAL AND FINANCIAL REPORT ON THE PAYMENT OF DRAWBACK TO AGRICULTURAL PRODUCERS OF EXCISE DUTY INCLUDED IN THE PRICE OF GAS OIL USED FOR AGRICULTURAL PRODUCTION]

Annex No 4

MODEL- ANNUAL FINANCIAL AND FINANCIAL REPORT ON THE PAYMENT OF DRAWBACK TO AGRICULTURAL PRODUCERS OF EXCISE DUTY INCLUDED IN THE PRICE OF GAS OIL USED FOR AGRICULTURAL PRODUCTION

Annex 5. [ FORMULA-PERIODIC CUMULATIVE SETTLEMENT OF THE SPECIAL-PURPOSE SUBSIDY FROM THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION]

Annex No 5

MODEL- PERIODIC CUMULATIVE SETTLEMENT OF THE SPECIAL-PURPOSE SUBSIDY FROM THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF THE EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION

Annex 6. [ FORMULA-PERIODIC SUMMARY OF THE FINANCIAL AND FINANCIAL STATEMENTS ON THE IMPLEMENTATION OF THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF THE EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION]

Annex No 6

MODEL- PERIODIC SUMMARY OF THE FINANCIAL AND FINANCIAL STATEMENTS ON THE IMPLEMENTATION OF THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF THE EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION

Annex 7. [ MODEL-ANNUAL COLLECTION OF THE SPECIAL-PURPOSE SUBSIDY ON THE IMPLEMENTATION OF THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF THE EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION]

Annex No 7

MODEL- ANNUAL SUMMARY OF THE SPECIAL-PURPOSE SUBSIDY FROM THE IMPLEMENTATION OF THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE EXCISE DUTY PAID ON THE PRICE OF DIESEL USED IN AGRICULTURAL PRODUCTION

Annex 8. [ MODEL-ANNUAL SUMMARY OF THE FINANCIAL AND FINANCIAL STATEMENTS ON THE IMPLEMENTATION OF THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF THE EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION]

Annex No 8

MODEL- ANNUAL SUMMARY OF THE FINANCIAL AND FINANCIAL STATEMENTS ON THE IMPLEMENTATION OF THE PAYMENT TO THE AGRICULTURAL PRODUCERS OF THE REFUND OF THE EXCISE DUTY INCLUDED IN THE PRICE OF DIESEL USED FOR AGRICULTURAL PRODUCTION