Government Decree No. 107 / 1967 Coll.
Government regulation on the security of organisation relations with the state budget
Valid
Effective from 24.11.1967
107
GOVERNMENT REGULATION
of 17 November 1967
on the safeguarding of organisations' relations with the state budget
The Government of the Czechoslovak Socialist Republic pursuant to § 9 of Act No. 83 / 1966 Coll., on the fourth Five-Year Plan for the Development of the National Economy of the Czechoslovak Socialist Republic, pursuant to § 18 of Act No. 8 / 1959 Coll., laying down the basic rules on the State Budget and on the Management of Budgetary Funds, for the implementation of the provisions of § 23 (2) of Act No. 69 / 1967 Coll., on National Committees, and based on the existing regulations on national committees, provides:
Financial relations with the State budget
(1) National committees, as government bodies, are directly and actively involved in the implementation of the State's single financial policy, in the administration and control of the revenue and expenditure of the State budget. This activity is mainly aimed at strengthening the organisation's financial relations with the central budget and thus contributing to the balanced development of the national economy.
(2) In order to achieve this objective, the national committees shall, in particular, monitor how the centrally managed economic, cooperative and other organisations fulfil their obligations imposed on them by specific provisions governing relations with the State budget.
(3) The National Committees shall, in exercising this competence (paragraphs 1 and 2), consistently ensure the deepening and consolidation of financial discipline and the principles of a single financial policy in the field of state finance. At the same time, they provide professional assistance to organisations with regard to their relations with the central budget in order to prevent deficiencies and defects.
(1) The District National Committees carry out the administration and control of turnover taxes and other taxes and charges in the central budget.
(2) The Regional National Committees shall carry out checks on organisations:
(a) the implementation and payment of contributions to the central budget *) and to the specific accounts of contributions;
(b) the use of financial instruments on the external trade section;
(c) the use of subsidies and subsidies from the State budget and the fulfilment of obligations arising from other relations with the State budget.
(3) The Regional National Committees carry out other tasks imposed by law on the organisation's relations with the state budget.
The Regional National Committees shall manage the regional national committees in the field of the organisation's relations with the state budget and shall assist them methodically and professionally. In complex cases, taking into account the aspects of effectiveness and economy, they may exercise control over financial relations in certain sections referred to in Section 2.
Financial-tax revisions
(1) The National Committees carry out financial and tax revisions within the framework of their supervisory powers.
(2) Revision is aimed at pursuing tax and other financial relations with the state budget and respecting the principles of state financial policy without interfering with the management of organisations in their socialist business.
(1) In order to carry out the tasks referred to in paragraphs 1 to 4, the Regional and Regional National Committees shall establish departments of state finance.
(2) The Heads of State Finance Unions of the Regional National Committees are appointed (withdrawn) after consultation with the Minister of Finance (in Slovakia, with the delegate of the Slovak National Finance Council); Heads of State Finance Unions of the District National Committees shall be appointed (recalled) after consultation with the Heads of the Regional National Committees.
Scope of Ministry of Finance and delegate of the Slovak National Finance Council
(1) The management and control of the administration of state finances shall be the responsibility of the Ministry of Finance, which shall be based on close cooperation with the national committees and, in particular, their financial authorities.
(2) The Ministry of Finance shall, according to the needs of the State Budget, on the initiative of national committees or for other important reasons, carry out checks on the financial relations of organisations and the financial-tax review (Section 4) under this Regulation by its authorities.
(3) The Finance Minister, in agreement with the competent central authorities and after consulting the national committees, sets out a range of organisations for which the audit and review activities are carried out exclusively by its authorities.
(4) The delegate of the Slovak National Finance Council, pursuant to the main guidelines of the Minister of Finance, manages the administration of state finances and controls carried out by the National Committees in Slovakia and carries out his bodies of control and review in organisations agreed with the Minister of Finance.
Common provisions
Authorisation of control authorities
(1) Inspection bodies carrying out checks on financial relations and on tax revisions are entitled to carry out all the actions necessary to carry out checks and revisions, in particular to enter all rooms, facilities and premises of the audited organisation, to secure the material examined, or to take it into custody where there is a risk of being lost or introduced, and to avoid any significant general interest.
(2) Heads of organisation and other personnel authorised by them are required to provide all assistance to the control authorities on request, in particular to provide the required documents, accounting and other supporting documents, plans and material on verifications, revisions and inspections of any kind carried out by other authorities.
(3) The management and other staff of the organisation are required to provide the required explanations to the control authorities.
(4) The supervisory authorities are obliged to maintain national, economic and professional secrecy on matters which they have learned in their activities. This obligation shall continue for the worker concerned even after his employment has ceased.
(5) Organisations are required to submit reports (returns) within the deadlines and to the extent specified by the Ministry of Finance for the purposes of managing and controlling the implementation of contributions and other obligations to the State budget.
If it is found that the organisation has failed to comply correctly or completely or in a timely manner with its obligations arising from the State budget, the national committee or, where appropriate, the other supervisory authority (revising) shall take measures to remedy the deficiencies identified. If the controlled organisation itself does not remove defects of control or revision detected within a time limit agreed with the control authority, the control authority shall decide on that obligation.
National committees, the Ministry of Finance and the delegate of the Slovak National Finance Council impose sanctions on controlled organisations under the conditions and to the extent laid down by specific regulations.
Notification obligation
The inspection authorities shall inform the authorities to which it is competent to take the appropriate measures under the specific rules on the essential facts established during the checks and revisions.
Transitional and final provisions
Until the entry into force of Act No. 69 / 1967 Coll., on National Committees, and Act No. 71 / 1967 Coll., on Administrative Procedure, decides
(a) an appeal in respect of matters referred to in Article 2 in proceedings before national committees by the competent department of the national committee of the highest degree;
(b) the appeal against the decision of the Regional National Committee of the Ministry of Finance, in Slovakia, within the scope of its responsibility, by the Slovak National Finance Council.
This Regulation shall enter into force on the day of its publication.
Lenárt v. r.
*) Government Decree No. 100 / 1966 Coll., on Planning Management of National Economy
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Regulation Information
| Citation | Government Decree No. 107 / 1967 Coll., on the Protection of Organisations' Relations with the State Budget |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.11.1967 |
|---|---|
| Effective from | 24.11.1967 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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