Nowe przepisy dotyczące urzędowego sprawdzenia
Minister finansów wydał nowe rozporządzenie w sprawie urzędowego sprawdzenia. Zasadniczą zmiana w stosunku do obecnie obowiązujących przepisów jest wyłączenie z urzędowego sprawdzenia podmiotów, które prowadzą działalność w zakresie składowania celnego towarów.
Rozporządzenie zawiera regulacje dotyczące urzędowego sprawdzenia przeprowadzanego przed wydaniem lub zmianą krajowym zezwoleń akcyzowych oraz w przypadku prowadzenia działalności gospodarczej, która nie wymaga uzyskania zezwolenia akcyzowego, lecz ze względu na konieczność zapewnienia odpowiednich warunków do przeprowadzania kontroli podlega urzędowemu sprawdzeniu. Wprowadzono ponadto zmiany mające na celu znoszenie barier biurokratycznych, tj. uproszczenia w zakresie dokumentów dołączanych do zgłoszenia i odejście od obligatoryjnego obowiązku przeprowadzenia urzędowego sprawdzenia w przypadku dokonywania niektórych zmian w aktach weryfikacyjnych.
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Rozporządzenie ministra finansów z 18 sierpnia 2016 r. w sprawie urzędowego sprawdzenia (Dz. U. poz. 1296) weszło w życie 20 sierpnia 2016 r.
