121. rulebook on implementation of the law on value added tax

<strong>121.</strong> RULEBOOK ON IMPLEMENTATION OF THE LAW ON VALUE ADDED TAX
1. Customs goods imported prior to 31 March 2003 that the sales tax was not paid on
Article 135
(1) In respect of the goods brought into the customs territory prior to 31 March 2003, for which the
first customs-approved treatment or use has been assigned after 31 March 2003, VAT shall be
accounted for and paid at import, in accordance with the Law and this Rulebook.
(2) In respect of the goods brought into the customs territory prior to 31 March 2003, for which no
customs-approved treatment or use were initiated prior to 31 March 2003, other than release for
free circulation, whereas the sales tax was not paid, VAT shall be accounted for and paid at
import in accordance with the Law and this Rulebook.
(3) In respect of the goods for which a temporary import procedure with partial exemption from
payment of import duties began on or before 31 March 2003 and on which the sales tax was
partly paid, VAT shall be accounted for and paid in accordance with the Law and this Rulebook
relating to partial liabilities arisen after 1 April 2003.
2. Stock inventory
Article 136
Persons having the status of taxpayers for sales tax on supplies of goods and services on 31
March 2003 shall be obliged to draw up a list of unpaid issued invoices and advance payments
which include the sales tax that has not been paid and submit it to the responsible tax authority by
30 April 2003.
Article 137
(1) On 31 March 2003, suppliers of immovable property shall calculate the value of constructed
immovable property that has not been supplied to purchasers, as well as the value of immovable
property paid by 31 March 2003, that is subject to the tax on sales of immovable property within
the meaning of the law that governs the taxation of sales of immovable property.
(2) If after 1 April 2003, an account is to be made in which the total value of the supplied
immovable property is to be shown, the VAT base shall be the value charged after 1 April 2003.
(3) In respect of the immovable property (completed or not), for which purchasers are not known
on 31 March 2003, suppliers shall make an inventory recording the value of immovable property
the construction of which has or has not been completed on 31 March 2003, as to ensure the
information on the tax base relating to the tax on sales of immovable property and VAT. On the
supply of the above immovable property, the part that was, according to the inventory,
constructed by 31 March 2003, shall be subject to the tax on sales of immovable property,
whereas the VAT base shall be the value charged after 1 April 2003, within the meaning of the
provisions of Article 46 paragraph 11 of this Rulebook.
Article 138
Taxable persons who make an inventory of goods in stock recorded according to the sales prices,
inclusive of tax, when the tax is increased, decreased or abolished, shall be obliged to make an
inventory of goods in stock and determine prices inclusive of tax according to new rates on the
day of the introduction of a new regulation.
Rulebook on Implementation of the Value Added Tax Law
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