Zmieni się dokument dot. akcyzy od sprowadzonego samochodu
Nowy wzór dokumentu potwierdzającego brak obowiązku zapłaty na terytorium kraju akcyzy od samochodu osobowego nabytego wewnątrzwspólnotowo uwzględnia zmiany polegające na przejęciu dotychczasowych kompetencji naczelnika urzędu celnego, w zakresie wydawania takich dokumentów, przez naczelnika urzędu skarbowego.
Zmiany zasadniczo polegają na zastąpieniu we wzorze dokumentu zamieszczonego w załączniku nr 2 do ww. rozporządzenia, wyrazów „urząd celny (pieczęć)” wyrazami „urząd skarbowy (pieczęć)”, oraz wyrazów „naczelnik urzędu celnego” wyrazami „naczelnik urzędu skarbowego”.
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Ponadto niezależnie od zmian spowodowanych modyfikacją struktury organów administracji podatkowej, w załączniku nr 2 do nowelizowanego rozporządzenia tj. we wzorze dokumentu potwierdzającego brak obowiązku zapłaty akcyzy na terytorium kraju od nabytego wewnątrzwspólnotowo samochodu osobowego niezarejestrowanego wcześniej na terytorium kraju, zastąpiono sformułowanie „NIP/REGON” zamieszczone w częściach I-III w pkt 3 wzoru dokumentu, sformułowaniem „NIP/REGON/PESEL”.
Zmiana w tym zakresie treści załącznika będzie odpowiadała aktualnemu stanowi prawnemu, według którego w przypadku podatników będących osobami fizycznymi objętymi rejestrem PESEL nieprowadzących działalności gospodarczej lub niebędących zarejestrowanymi podatnikami podatku od towarów i usług, identyfikatorem podatkowym jest numer PESEL.
Rozporządzenie ministra rozwoju i finansów z 17 lutego 2017 r. zmieniające rozporządzenie w sprawie wzoru dokumentów potwierdzających zapłatę akcyzy na terytorium kraju od samochodu osobowego nabytego wewnątrzwspólnotowo lub brak obowiązku zapłaty tej akcyzy (Dz. U. poz. 345) wejdzie w życie 1 marca 2017 r.
