Source: http://www.businessinfo.cz/en/articles/excise-tax-56276.html
Timestamp: 2016-10-21 00:33:43
Document Index: 263670487

Matched Legal Cases: ['§ 1', '§ 4', '§ 23', '§ 9', '§ 9', '§ 9', '§ 9', '§ 9', '§ 9', '§ 14', '§ 55', '§ 56', '§ 57', '§ 9', '§28', '§ 9', '§ 9', '§ 9', '§ 33', '§ 33', '§ 14', '§ 44', '§ 66', '§ 80', '§ 92', '§ 100', '§ 63', '§ 5', '§ 6', '§ 4', '§ 32', '§ 33', '§ 7', '§ 45', '§ 67', '§ 81', '§ 93', '§ 101', '§ 8', '§ 9', '§ 45', '§ 4', '§ 28', '§ 4', '§ 13', '§ 13', '§ 33', '§ 46', '§ 68', '§ 83', '§ 94', '§ 101', '§ 10', '§ 85', '§ 104', '§ 11', '§ 137', '§ 26', '§ 15', '§ 26', '§ 13', '§ 49', '§ 71', '§ 72', '§ 86', '§ 97', '§ 105', '§ 12', '§ 17', '§ 18', '§ 88', '§ 136', '§ 9', '§ 8', '§ 9', '§ 9', '§ 116', '§ 4', '§ 33', '§ 4', '§ 33', '§ 6', '§ 476', '§ 59']

Excise tax | BusinessInfo.cz
> Taxes, VAT and other fees > Paying Taxes
> Excise tax
1. 9. 2014 | Source: BusinessInfo.cz
This document is based on Act No. 353/2003 Coll. on Excise Tax, and defines payers of excise tax and items subject to taxation. It also covers chargeability of tax, calculation methods and tax rates, taxation periods, tax returns and, last but not least, presents the most important forms relating to excise tax.
Selected provisions of the Excise Tax Act
Subject of statutory regulation
Commencement of duty to declare and pay tax
Rates and tax calculation
Tax return and tax maturity
Further information, forms and legislation
Form “Tax Return for Excise Tax on (type of excise tax)” and instructions on completing the tax return
Form “Tax Return for Excise Tax on Tobacco Products”
Excise tax legislation
Information on the colouring and labelling of mineral oils
Register of excise tax payers
Subject of statutory regulation (§ 1)
The Excise Tax Act covers:
conditions governing excise tax on mineral oils, spirits, beer, wine and intermediate products and tobacco products (“selected products”),
the methods used to label and sell tobacco products and the methods used to label certain types of mineral oils.
Excise tax includes:
tax on mineral oils,
tax on spirits,
tax on beer,
tax on wine and intermediate products and
Excise tax (“tax”) is administered by the customs authorities and customs directorates relevant to the headquarters or place of residence of the taxpayer (“payer”), unless the law specifies otherwise.
Taxpayer (§ 4)
(1) The payer is a legal persons or natural person:
a) that is the operator of a tax warehouse, an authorised consignee, a tax representative (§ 23a) or manufacturer that is obliged to declare and pay tax in relation to the launch of selected products into free tax circulation (§ 9 Para. 1), or in relation to the loss or destruction or other depreciation (“depreciation”) of selected products transported under tax exemption (§ 9 Para. 3 a)),
b) that is obliged to declare and pay tax:
upon import (§ 9 Para. 2),
in cases where selected tax-exempt products are used for purposes other than those to which the tax exemption relates (§ 9 Para. 3 b)),
in cases where selected products for which tax has been refunded are used for purposes other than those to which the tax refund relates (§ 9 Para. 3 c)),
in the case of the loss or depreciation of selected products (§ 9 Para. 3 d)),
c) that exercises an entitlement to a tax refund, unless the law specifies otherwise (§ 14 Para. 2 and 4, § 55, § 56 and § 57),
d) that breaches the conditions of tax exemption when transporting selected products (§ 9 Para. 3 f) and §28),
e) that is obliged to declare and pay tax upon the receipt of selected products launched into free tax circulation in another Member State for the purposes of business or intended for the performance of the tasks of a public body or upon the termination of the transport of selected products intended for business purposes (§ 9 Para. 3 g)),
f) that stores or transports selected products in a greater quantity, launches selected products into free tax circulation without proving that selected products are taxable, or without proving how they were legitimately acquired tax-free,
g) that is obliged to declare and pay tax upon the transition or transfer of ownership rights to selected non-taxable products and similar products (§ 9 Para. 4), or
h) that is a tax representative for consignments of selected products from another Member State to the tax territory of the Czech Republic (§ 9 Para. 3 i) and § 33 Para. 4); if the legal person or natural person specified in § 33 Para. 3 does not appoint a tax representative, that person becomes the taxpayer.
(2) Persons, with the exception of the persons specified in Section 1 b) points 1 and 3 and f) and in § 14 Para. 2 and 3, are obliged to register as taxpayers with the customs authority no later than by the date on which they first acquire the duty to declare and pay tax. Persons exercising an entitlement to a tax refund must register with the customs authority no later than by the date on which they first exercise their entitlement to a tax refund, if not registered as a taxpayer. The payer is obliged to register for each type of tax separately.
(3) For a more detailed definition of taxpayers for tax on mineral oils, see § 44, for tax on spirits § 66, for tax on beer § 80, for tax on wine and intermediate products § 92 and for tobacco products § 100c.
Definition of greater quantity
For the purposes of section 1 f), a greater quantity of selected products means any quantity exceeding, for the following:
mineral oils, with the exception of liquefied petroleum gases transported in pressurised containers with a content weight of up to 40 kg, including quantities transported in normal containers (§ 63 Para. 2) increased by 20 l,
liquefied petroleum gases transported in pressurised containers with a content weight of up to 40 kg, including 5 pressurised containers,
drinking alcohol and spirits 10 l of end products,
beer 110 l,
intermediate products 20 l,
wine 90 l, of which sparkling wine 60 l,
cigarettes 800 items,
cigarillos and cigars weighing less than 3 g/item 400 items,
other cigars 200 items,
smoking tobacco 1 kg.
Proof of taxation of selected products (§ 5)
(1) On the tax territory of the Czech Republic one proves taxation of selected products launched into free tax circulation by a tax receipt or a bill of sale or a transportation document of selected goods into free tax circulation already launched, unless the law states otherwise (§ 6). One proves taxation of selected goods into free tax circulation only when it concerns products for personal consumption (§ 4 Para. 6, § 32 Para. 2, 4 a 5).
(2) Tax receipt pursuant to Paragraph 1, which the payer is obliged to submit to the acquirer or person, who in compliance with Paragraph 1 acquires the products on behalf of the acquirer or purchaser, immediately following the introduction of selected goods into free tax circulation must include the following details:
a) Business company or name, headquarters, tax identification number in case the payer is a legal person; name and surname, business company (if applicable), place of residence and tax identification number, if the payer is a natural person.
b) Business company or name, headquarter, tax identification number of the acquirer, if the acquirer is legal person. In case of a natural person: name and surname, business company (if applicable), place of residence and tax identification number (in case one has been assigned), in case the acquirer is a physical person
c) Quantity of selected products launched into free tax circulation, in relation to which arose the obligation to declare and pay taxes, their name, and commercial designation (if applicable)
d) Amount of excise duty
e) Date of issue of the tax receipt
f) Tax receipt number
(3) Bill of sale pursuant to Paragraph 1, which the seller is obliged to issue immediately following the sale of selected products, needs to include the following details:
a) Business company or name, headquarters, and the tax identification number of the seller, if the seller is a legalperson; name and surname, business company (of applicable), place of residence and tax identification number (in case one has been assigned), in case the seller is a natural person
b) Business company or name, headquarters, and the tax identification number of the purchaser, if the purchaser is aperson; name and surname, business company (if applicable), place of residence and the tax identification number of the purchaser (if one has been assigned), if the purchaser is a natural person
c) Quantity of vended selected products, which were launched into free tax circulation and in relation to which arose the obligation to declare and pay taxes, their name, and commercial designation (if applicable)
d) Amount of total VAT duty
(4) According to Para. 1 the transportation document is issued by a legal person a natural person, who launches the selected products into free tax circulation transport, and the conditions under which either a tax receipt (pursuant to Para. 2) or bill of sale (pursuant to Para. 3) are not met. The transportation documentation needs to include the following details:
a) Business company or name, headquarters, and tax identification number of the sender, in case the sender is a legalperson; name and surname, business company (if applicable), place or residence and tax identification number (if one has been assigned), if the sender is a natural person
b) Point of destination address; should this prove impossible, other information regarding the location of the point of destination
c) Quantity of transported products, which have been launched into free tax circulation, and in relation to which arose the obligation to declare and pay tax, their name, and commercial designation (if applicable)
e) Date of transportation document issue
f) Identification number of the transportation document
(5) Taxation of selected products is declared by the decision to allow the entry of selected products into the regime of free circulation or into the regime of active outward processing within the system of return or other decision of the tax administrator in relation to the tax assessment.
(6) Selected products launched into free tax circulation may be transported only if accompanied with a tax receipt, bill of sale, transportation document or a decision pursuant to Para. 5
(7) Selected products launched into free tax circulation launched in another Member States, which are sent to a legalperson or a natural person with a headquarter or place of residence within the tax territory of the Czech Republic (§ 33), who is not engaged in business activities or is not self-employed, may be transported only if accompanied with a document proving that the products have been taxed in the Member State, from which they have been sent.
Subject of taxation (§ 7)
Items subject to taxation are selected products in the tax territory of the European Community manufactured in or imported into the tax territory of the European Community.
For a more detailed definition of the subject of taxation for tax on mineral oils, see § 45, tax on spirits § 67, tax on beer § 81, tax on wine and intermediate products § 93 and tax on tobacco products § 101.
Chargeability of tax (§ 8)
Tax becomes chargeable upon the production of selected products in the tax territory of the European Community upon the import of selected products to the tax territory of the European Community.
Obligation to declare and pay tax (§ 9)
The obligation to declare and pay tax by the stipulated deadline arises the instant selected products enter free tax circulation in the tax territory of the Czech Republic. This does not apply to the waste oils specified in § 45 Para. 1 d).
Upon the import of selected products the obligation to declare and pay tax arises with the incurrence of a customs debt, provided that the selected products were not imported under tax exemption. If the selected products are not subject to customs duty, for the purposes of this law the customs debt arises if the other conditions for that debt are met, as defined by special legislation. 13) Upon the import of selected products under tax exemption, the obligation to declare and pay tax arises in accordance with Paragraph 1.
The obligation to declare and pay tax also arises:
in the case of selected products imported under tax exemption, at the instant they are lost or depreciated, provided that such a loss or depreciation was not demonstrably the result of an unforeseeable and unavoidable event,
in the case of selected tax-exempt products, at the moment they are used for purposes other than those to which the tax exemption relates,
in the case of selected products for which a tax refund has been issued, at the moment they are used for purposes other than those to which the tax refund relates,
on the date of reckoning for the loss or depreciation of selected products, although no later than within one month after discovering the loss or depreciation, provided that such a loss or depreciation was not demonstrably the result of an unforeseeable and unavoidable event;
losses and depreciation do not included losses and depreciation at the amount of technically justified actual production losses and losses in storage,
on the date of acquisition of selected products or the date they are sold by the payers specified in § 4 Para. 1 f) or the date on which the selected products are found to be in the possession of those taxpayers, whichever occurs earlier,
the moment tax exemption is breached when selected products are transported under tax exemption (§ 28),
on the date of receipt of selected products launched into free tax circulation in another Member State and which are intended for the purposes of business in the tax territory of the Czech Republic or for the performance of the tasks of a public body in the tax territory of the Czech Republic or on the date transport terminates in the tax territory of the Czech Republic, if those products were received by the payer specified in § 4 Para. 1 e) in another Member State and are transported to the tax territory of the Czech Republic,
on the date on which a permit for the operation of a tax warehouse or a special permit for the receipt and use of selected tax-exempt products expires or is withdrawn; this does not relate to selected products which may be used without a special permit pursuant to § 13 Para. 21 or to selected products for which a special permit has expired pursuant to § 13 Para. 22 d) and which are launched under tax exemption as of the date on which that special permit expires,
on the date of receipt of selected products launched into free tax circulation in another Member State which were sent to a natural person in the tax territory of the Czech Republic (§ 33), or
on the date on which the selected products were used for own consumption.
4. The obligation to declare and pay tax also arises on the date of the transition or transfer of the ownership rights to selected non-taxable products which are not under tax exemption and which comprise business assets, 14) upon the lease of an enterprise or part thereof, 15) upon the sale of an enterprise 16) or when contributed as a stake in a trading company or cooperative. 17)
5. Other facts constituting the obligation to declare and pay tax are specified for tax on mineral oils in § 46, for tax on spirits in § 68, for tax on beer in § 83, for tax on wine and intermediate products in § 94 and for tobacco products in § 101a.
Rates and tax calculation (§ 10)
Tax is calculated by multiplying the tax base by the tax rate for the product in question, unless the law specifies otherwise. The tax calculation for beer is defined in § 85 Para. 3 and in § 104 for tobacco products.
Tax exemption (§ 11)
The following selected products are exempt from tax:
imported selected products, with the exception of those covered by the exemption on occasional imports of goods in the personal luggage of passengers or members of aircraft crews or the import of fuels by passengers pursuant to the law on value added tax 31a), or those exempt from customs duty, with the exception of selected products which, after export, are returned to the tax territory of the Czech Republic and are released into free circulation,
selected products purchased tax-free during national emergencies and wartime, assuming the issue of a government order pursuant to § 137,
selected products imported or transported from another Member State to the tax territory of the Czech Republic for the armed forced of the Member States of the North Atlantic Treaty Organization, with the exception of the armed forces of the Czech Republic for those products to be used by those armed forces or civilian employees accompanying them or for supplying their canteens; such products may only be transported from another Member State with the accompanying documents stipulated in § 26, which are issued by the sender, and with an excise tax exemption certificate issued in accordance with the specimen and in the manner specified in the relevant European Communities regulation, 17a)
transported from another Member State to the persons specified in § 15 Para. 1; such products may only be transported from another Member State with the accompanying documents stipulated in § 26, which are issued by the sender, and with an excise tax exemption certificate issued in accordance with the specimen and in the manner specified in the relevant European Communities regulation. 17a)
If a legal person for natural person has purchased taxable selected products and used them for the purposes to which the tax exemption relates, for the purposes of this law those selected products are considered to have been purchased at tax-free prices.
The receipt and use of selected tax-exempt products pursuant to Paragraph 1 does not require a special permit for the receipt and use of selected tax-exempt products (§ 13).
Other facts constituting entitlement to tax exemption on selected products are specified for tax on mineral oils in § 49, for tax on spirits in § 71 and § 72, for tax on beer in § 86, for tax on wine and intermediate products in § 97 and for tax on tobacco products in § 105 Para. 1.
Details on entitlement to exemption from excise tax can be found in § 12.
Taxation period (§ 17)
The taxation period for selected products, with the exception of imported selected products, is the calendar month.
Tax return and tax maturity (§ 18)
Payers which are obliged to declare and pay tax must file a tax return separately for each type of tax to the customs authority, within 25 days of the end of the taxation period in which that obligation arose, unless the law specifies otherwise; payers are entitled to claim a tax refund by the same deadline and in the same manner, unless the law specifies otherwise.
Upon the import of selected products the tax return is replaced by a customs declaration, containing the proposal that the selected products be released into the relevant customs procedure.
Taxpayers may file an additional tax return for a tax reduction or for an increase in the entitlement to a tax refund no later than within 6 months from the final deadline for filing the tax return for the taxation period to which the additional tax return relates, or from the last date on which the entitlement to a tax refund can be applied, unless the law specifies otherwise (§ 88 Para. 4 and 5). This deadline cannot be extended nor can a previous deadline be reinstated. An additional tax return cannot be filed for imported selected products.
Tax returns which are filed during insolvency proceedings 20) are covered in § 136a.
Tax is payable within 40 days of the end of the taxation period in which the obligation to declare and pay tax arose, unless the law specifies otherwise. Tax levied on the import of selected products is payable within 10 calendar days of the date on which the taxpayer receives the assessment ruling on the customs duty, taxes and fees, or when the amount of tax is declared verbally, or by the date stipulated by the customs authority, if deciding on deferring the payment of a customs debt.
If the obligation to declare and pay tax arises pursuant to § 9 Para. 1 in relation to selected products which, after becoming taxable pursuant to § 8, are not immediately placed under tax exemption, the tax return is filed and the tax is payable no later than by the first working day following the commencement of this obligation, unless the law specifies otherwise.
If the obligation to declare and pay tax arises pursuant to § 9 Para. 3 a), the tax return is filed and the tax is payable no later than by the first working day after the loss or depreciation of selected products is discovered.
If the obligation to declare and pay tax arises pursuant to § 9 Para. 3 f), the tax return is filed and the tax is payable no later than by the first working day following the commencement of this obligation.
Tax returns for tax on tobacco products and tax maturity are covered in § 116.
All other details concerning excise tax can be found in Act No. 353/2003 Coll., on Excise Tax, as amended.
Form “Registration Form for Excise Duty for Natural Persons”
Form “Registration Form for Excise Duty for Legal Entities”
Form “Registration Form for Excise Duty on (type of excise tax)”
Form "Annex to Registration Form for Excise Duty”
Forms 1 and 2 are used for compliance with the obligations stipulated in § 4 Para. 2 of Act No. 353/2003 Coll., on Excise Tax, obliging the payer to register, and the obligations stipulated by the provisions of § 33 Para. 6, 7, 9 and 14 of Act No. 337/1992 Coll., on the Administration of Taxes and Fees, as amended. In order to keep matters clear for tax subjects, these forms have been designed in the same graphic format and are currently used by the financial authorities. When a taxpayer registers for the first time, the tax administrator will require one of the above forms to be completed.
Form 3 is also used to assure compliance with the obligations stipulated in § 4 Para. 2 of Act No. 353/2003 Coll., on Excise Tax, obliging the payer to register for each type of excise tax separately. So that it is not necessary to repeatedly complete the forms under points 1 or 2 for each form of excise tax, this simple form is used, in which the taxpayer states the type of excise tax he is registering for. In practice, this means that if a payer is already registered for a particular type of excise tax and becomes obliged to registered for a different type of excise tax, this simple form is the only form that needs to be completed.
Form 4 is used for compliance with the notification requirements stipulated by § 33 Para. 3 of Act No. 337/1992 Coll., on the Administration of Taxes and Fees, as amended. The format of this form is also based on the form used by the financial authorities.
Website of the Czech Customs Administration with all the forms relating to excise tax.
Excise tax is primarily governed by Act No. 353/2003 Coll., on Excise Tax. Detailed instructions and decrees are regularly issued for this law.
13) Act No.13/1993 Coll., as amended.
14) § 6 of Act No. 513/1991 Coll., as amended by Act No. 30/2000 Coll., Act No. 367/2000 Coll. and Act No. 370/2000 Coll.
15) 488 g) of Act No. 513/1991 Coll., as amended by Act No. 30/2000 Coll., Act No. 367/2000 Coll. and Act No. 370/2000 Coll.
16) § 476 of Act No. 513/1991 Coll., as amended by Act No. 30/2000 Coll., Act No. 367/2000 Coll. and Act No. 370/2000 Coll.
17) § 59 and 223 of Act No. 513/1991 Coll., as amended by Act No. 142/1996 Coll., Act No. 165/1998 Coll., Act No. 30/2000 Coll., Act No. 367/2000 Coll., Act No. 370/2000 Coll., Act No. 501/2001 Coll. and Act No. 476/2002 Coll.
17a) Commission Regulation (EC) No. 31/96 on Excise Tax Exemption Certificates.
20) Act No. 182/2006 Coll., on Bankruptcy and Settlement (Insolvency Act), as amended.
31a) Act No. 235/2004 Coll., on Value Added Tax.
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