( Official Gazette of the Republic of Serbia, No. 51/05)

Transcription

1 ( Official Gazette of the Republic of Serbia, No. 51/05) Pursuant to article 39b paragraphs 1. and 3. of the Excise Duty Law ( Official Gazette of the Republic of Serbia, Nos. 22/01, 73/01, 80/02, 43/03, 72/03, 43/04, 55/04, 135/04 and 46/05), The Minister of Finance passes the following B Y L A W ON THE MORE SPECIFIC TERMS, MANNER AND PROCEDURE OF REALIZING THE RIGHT TO REFUND OF PAID EXCISE DUTY ON OTHER OIL DERIVATIVES UNDER ARTICLE 9. PARAGRAPH 1. ITEM 3) OF THE EXCISE DUTY LAW WHICH ARE USED FOR INDUSTRIAL PURPOSES Article 1. This Bylaw regulates in detail the terms, manner and procedure of realizing the right to refund of the excise duty paid on other oil derivatives pursuant to article 9. paragraph 1. item 3) of the Excise Duty Law ( Official Gazette of the Republic of Serbia, Nos. 22/01, 73/01, 80/02, 43/03, 72/03, 43/04, 55/04, 135/04 and 46/05 hereinafter: the Law), which are used for industrial purposes. Article 2. The refund of excise duty paid on oil derivatives used for industrial purposes (hereinafter: oil derivatives) can be obtained by registered legal entities and entrepreneurs carrying on the activities classified in the Law on the Classification of Business Activities and the Register of Classification Units ( Official Gazette of FR Yugoslavia, Nos. 31/96, 34/96, 12/98, 59/98 and 74/99) into sectors C, D and F of the Classification of Business Activities. Article 3. A legal entity or entrepreneur from article 2. of this Bylaw can obtain the refund of the excise duty on oil derivatives provided that: 1) they own, or have taken on lease, a production plant and installed equipment for the conduct of the registered activity from article 2. of this Bylaw; 2) they purchase oil derivatives from an importer, or manufacturer, or are themselves a manufacturer, or importer of the said oil derivatives; 3) the importer, or manufacturer of the oil derivatives has paid the stipulated excise duty amount; 4) they use, or will be using the manufactured, purchased or imported oil derivatives for industrial purposes while conducting the registered business activity. Manufacturers of oil derivatives, in the sense of paragraph 1. item 2) of this article, also include persons who produce oil derivatives according to a contract on the processing of oil derivatives under article 4. paragraph 2. of the Ordinance on the Special Conditions, the Procedure of Import and Processing of Oil, or Oil Derivatives ( Official Gazette of the Republic of Serbia, Nos. 37/03 and 90/03).

2 Article 4. The refund of the excise duty paid on oil derivatives is effected not before the end of the month in which the legal entity, or entrepreneur from article 2. of this Bylaw purchased the oil derivatives. The refund of the excise duty is effected on the written application which a legal entity, or entrepreneur from article 2. of this Bylaw, submits in two copies to the competent organizational unit of the Tax Administration (hereinafter: the Tax Administration), within 20 days of the end of the month in which the oil derivatives were purchased. The application under paragraph 2. of this article is submitted on the REF-1 Form, with annexes REF-1a and REF-1b which have been printed along with this Bylaw as a constituent part thereof. Along with the application under paragraph 2. of this article the legal entity or entrepreneur shall also submit the following: 1) a proof of the registration of business activity from article 2. of this Bylaw, and a proof of the Tax Identification Number (TIN); 2) a proof of ownership of the premises where production is carried out, if the applicant is the owner of the premises; 3) the contract on the lease of the premises where production is carried out, if the applicant is the lessee of the premises; 4) a copy of the invoice for the purchased quantities of oil derivatives; 5) a proof of payment of the invoice from item 4) of this paragraph; 6) a copy of the unified customs declaration (JCI) containing the data on the kind and quantity of imported oil derivative, as well as the calculation of the customs duty (excise duty), if the applicant is at the same time the importer of the oil derivatives; 7) a proof of the customs duty (excise duty) paid for the imported quantities under item 6) of this paragraph, if the applicant is at the same time the importer of the oil derivatives; 8) a copy of the dispatch note on the shipped oil derivatives which the manufacturer of oil derivatives has used for industrial purposes in the sense of article 2. of this Bylaw. The legal entity or entrepreneur from article 2. of this Bylaw shall submit the proofs from paragraph 4. items 1) to 3) of this article only on the first filing of the application. The account from paragraph 4. item 4) of this article must also include the data on the types, quantities and values of the purchased oil derivatives, and on the amounts of excise duty charged on those oil derivatives. An account that does not contain the data referred to in paragraph 6. of this article cannot be used in the procedure of refunding the excise duty paid in line with provisions of this Bylaw. Article 5. Upon receiving an excise refund application, the Tax Administration shall check the authenticity of the submitted data and proofs, as well as if the importer, or manufacturer has paid the stipulated excise duty amount. If it is established that the provided data and proofs are truthful and correct, and that the importer or manufacturer has paid the charged excise duty amount, the Tax Administration shall, within ten days of the day of filing the application, make the decision of approving the excise duty refund amounting to the excise duty paid on those oil derivatives, and shall send one copy respectively to the applicant named in the decision and to the Administration of Public Payments for the excise duty refund to be effected.

3 The decision under paragraph 2. of this article contains the following data: the date and number of the decision, the month for which the excise duty refund is effected, the name, address, head office, tax identification number of the applicant, account number with the name of the bank and the excise duty refund amount. The Tax Administration Head Office keeps records of the persons referred to in article 2. of this Bylaw who have been granted the refund of the excise duty paid and on the excise duty amount which has been refunded in the course of the calendar year. Article 6. If a legal entity or entrepreneur from article 2. of this Bylaw has obtained an excise duty refund on the oil derivatives they have used for purposes for which they are not entitled to the refund, they are obliged to calculate that quantity and pay the excise duty, along with the interest accrued from the day of obtaining the refund to the day of excise duty payment. Article 7. The refund of excise duty on oil derivatives shall according to provisions of this Bylaw also apply to the legal entities and entrepreneurs who have, until the day of coming into force of this Bylaw, carried on the production, purchase or importation of other oil derivatives from article 9. paragraph 1. item 3) of the Law, on which the stipulated excise duty amount has been charged and/or paid in line with the Bylaw on the List of Other Oil Derivatives Obtained from Oil Fractions with Distillation Scopes of Up to 380ºС ( Official Gazette of the Republic of Serbia, No. 48/05). Article 8. This Bylaw shall come into force within one day of its publication in the Official Gazette of the Republic of Serbia. 05 No: / In Belgrade, 16 June 2005 THE MINISTER, Mladjan Dinkić

4 Form REF-1 APPLICATION FOR THE REFUND OF EXCISE DUTY PAID ON OTHER OIL DERIVATIVES THAT ARE, OR WILL BE USED FOR INDUSTRIAL PURPOSES I. The data on the excise duty refund amount: No. Type of oil Purpose of use Purchased Excise duty amount derivative quantity charged TOTAL: II. To be enclosed to the application: 1. Data on the paid bills (Annex REF-1а) 2. Data from customs documents (Annex REF-1b) III. The amount should be refunded to account: _ (account No.) _ (name and place of the Bank) THE APPLICANT: (name) (date)

5 Seal (place and address) (signature of person in charge) (Tax Identification No.) (signature of authorized person) Form REF-1а THE REFUND OF EXCISE DUTY PAID ON OTHER OIL DERIVATIVES THAT ARE, OR WILL BE USED FOR INDUSTRIAL PURPOSES - Data on the paid bills - I. Data on the paid bills: No. Name and tax identification no. of the bill issuing agent Bill number and date Product value excluding the charged excise duty Calculated excise duty amount Product value including the charged excise duty TOTAL: II. To be enclosed to the application: 1. a copy of the bill; 2. a proof of bill payment; 3. a copy of the dispatch note. (date)

6 Seal (signature of person in charge) (signature of authorized person) Appendix REF-1b THE REFUND OF EXCISE DUTY PAID ON OTHER OIL DERIVATIVES THAT ARE, OR WILL BE USED FOR INDUSTRIAL PURPOSES - Data from customs documents - I. Data from customs documents (Unified Customs Declaration and the calculation of customs duty): No. Name of the customs office The numbers and dates of the customs documents Imported quantities Calculated excise duty amounts Product value including the charged excise duty amount TOTAL: II. To be enclosed to the application: 1. The copies of customs documents issued on import; 2. Proof of customs duty (excise duty) payment.

7 (date) Seal (signature of person in charge) (signature of authorized person)