With regard to the act on the monitoring system for road and rail freight transport and fuel fuel trading in the Ministry of Finance plans the following changes:
– with regard to the monitoring and transport system, the most important of which are the changes allowing for the introduction into the legal system of the obligation to register the places of diesel fuel delivery (currently only places of fuel delivery are registered), the obligation for petrol stations to provide the counters of the measuring devices / dispensers from the dispensers, the SENT system to be covered by each fuel shipment (similarly as in the case of heating fuels – also to entities that do not conduct business activity and regardless of the amount of fuel in the shipment), and sanctions for non-compliance with the proposed regulations;
– in the field of energy law, the most important of which are the introduction of the obligation to obtain licenses for subsequent product groups, the President of the Energy Regulatory Office taking over the supervision over the activities of factory stations, bottling gas into cylinders and extending the scope of the license fee.
“The sealing of the gasoline and diesel oil distribution system will allow for conducting this activity in similar conditions, significantly affecting the competitiveness. The expected period of implementation of the designed solutions, due to the need to adapt entrepreneurs to the proposed changes, is at least six months” – the Ministry of Finance says.
In terms of the Act of March 10, 2006 onreturn of excise duty included in the price of diesel fuel used for agricultural production, the draft introduces legislative changes that will modify the rules of excise duty refund, limiting the right to refund the tax to agricultural producers in relation to whom the tax authorities issued a final decision on the excise tax liability.
“It is planned to introduce solutions that will enable the authorities conducting the proceedings to refund the tax included in the price of diesel fuel used for agricultural production, i.e. the head of the commune, mayor and president of the city, obtaining necessary information to verify whether the tax authority issued a final decision specifying the tax liability “- it was written.
“In particular, thanks to the proposed amendment to the Act – Tax Ordinance, these authorities will gain access to information from files covered by fiscal secrecyto the extent that it is necessary in the course of proceedings on the refund of excise duty included in the price of diesel fuel used for agricultural production “- added.
The planned date of adoption of the draft by the Council of Ministers is the first quarter of 2022.