Key Benefits:
REGULATION
MINISTER OF FINANCE 1)
of 20 August 2010
on the reimbursement of excise duty on excise goods 2)
On the basis of art. 82 ust. 7 of the Act of 6 December 2008. o Excise Tax (Dz. U. of 2014 items 752, with late. (d) the following shall be managed:
§ 1. [ Regulatory scope] The Regulation shall specify:
1) return mode of excise duty,
2. deadlines for excise duty drawback,
3) the minimum amount of excise duty refund,
4) model application for excise duty drawback
-in cases of intra-Community supply of excise goods, export of excise goods and, as a result of the finding of irregularities, the excise duty shall be levied on the territory of the country and, before the end of the period of 3 years from the date of acquisition of the excise goods, the consignee shall establish that the irregularity has been established in the territory of the Member State and the excise duty will be collected there.
§ 2. [ Mode and date of return of excise duty] 1. The competent warden of the customs office shall issue a decision on the amount of a recognised amount of refund of excise duties for: the supply of intra-Community excise goods, the export of excise goods, and when, as a result of the finding of an irregularity of excise duty, it will be collected on the territory of the country, and before the end of 3 years from the date of acquisition of the excise goods by the consignee it will be established that the irregularity was created in the territory of the Member State and the excise duty will be collected there. Payment of the recognised amount of the excise refund shall be made within 30 days of the date of submission of the application for reimbursement of excise duties and presentation of the documents referred to in Article 82 ust. 3-4a of the Act of 6 December 2008. with an excise duty, hereinafter referred to as 'the Act'.
2. If the validity of the excise duty drawback requires additional verification, the refund shall take place within 90 days.
3. The competent warden of the customs office, having regard to the application for the refund of excise duty, shall be obliged to stamp the stamp of the office and to pass through each document attached to the application for the refund of excise duty.
4. After the return of excise duties, the competent chief of the customs office shall immediately reimburse the taxable person or the entity referred to in Article. 82 ust. 1, 2 and 2e of the Act, stamped and punctured documents attached to the application for excise duty drawback.
§ 3. [ Amount of excise duty applied for] Amount of excise duty applied for in respect of the intra-Community supply of excise goods and the export of excise goods from which the excise duty has been paid on the territory of the country, and where, as a result of a finding of irregularities, the excise duty has been paid collected on the territory of the country, and before the end of 3 years from the date of acquisition of the excise goods by the consignee it will be established that the irregularity was established in the territory of the Member State and the excise duty will be collected there, it may not be less than the amount constituting the equivalent of EUR 100 at the average euro exchange rate announced by the National Bank of Poland, effective on the date of submission of the application for excise duty drawback.
§ 4. [ Repayment of excise duty] 1. The payment of excise duty shall be made to the bank account of the taxable person or entity indicated in the application for excise duty drawback. Where the excise duty is effected on behalf of a bank account of a taxable person or a party in a bank outside the national territory, the costs associated with the refund shall be borne by the taxable person or entity referred to in the application for reimbursement of excise duties.
2. The costs referred to in paragraph 2. 1, less the amount of the refund referred to in the decision referred to in § 2 (1) 1.
§ 5. [ Model application for excise duty drawback] Model application for reimbursement of excise duty referred to in Article 82 of the Act, constitutes an annex to the Regulation.
§ 6. [ Entry into force] This Regulation shall enter into force on 1 September 2010. 3)
§ 6.
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 17 November 2015. on the detailed scope of the action of the Minister of Finance (Dz. U. Entry 1900).
2) This Regulation shall be subject to the implementation of Council Directive 2008 /118/EC of 16 December 2008 on the implementation of this Regulation. on the general arrangements for excise duty and repealing Directive 92 /12/EEC (Dz. Urz. EU L 9, 14.01.2009, p. 12, of late. zm.).
3) This Regulation was preceded by the Ordinance of the Minister of Finance of 13 February 2009. on the return of excise duty on excise goods (Dz. U. Entry 223), which lost 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. Entry 1013).
Annex 1. [ MODEL-REQUEST FOR REIMBURSEMENT OF EXCISE DUTY]
Annex to the Ordinance of the Minister of Finance dated 20 August 2010.
MODEL -REQUEST FOR REIMBURSEMENT OF EXCISE DUTY
