Act of the Slovak National Council No. 115 / 1970 Coll.
Act of the Slovak National Council on Financial Administrations
Valid
Effective from 01.01.1971
115
THE LAW
Slovak National Council
of 3 December 1970
on financial management
The Slovak National Council decided on this law:
Basic provisions
(1) Financial administrations are public authorities which:
(a) carry out the administration and revision of taxes, levies, levies, levies, financial instruments in foreign trade and fines (hereinafter referred to as "taxes and levies") paid to the State Budget of the Slovak Socialist Republic or the State Budget of the Czechoslovak Federation (hereinafter referred to as "State Budget") and turnover taxes paid to the budget of national committees;
(b) carry out revisions of subsidies, subsidies, interventions and other allocations (hereinafter referred to as grants) granted by the State budget;
(c) conduct infringement proceedings in matters of taxes, levies and subsidies administered by them or revised where appropriate.
(2) The management means the measurement, collection, recovery and accounting of taxes and levies, including the financial arrangements of their overpayments and arrears, as well as the routine control of the correctness and timeliness of the implementation of the tax and levy obligations of citizens and organisations towards the State budget.
(3) Revision means a detailed examination of the accounting and other supporting documents, their reliability and completeness and other relevant facts to determine how the rules applicable to the calculation of taxes and levies, as well as the rules and conditions laid down for the application of subsidies with the right to impose and recover subsidies in the event of unauthorised use.
System of financial administrations
(1) The system of financial administrations consists of district (urban) financial administrations and regional financial administrations.
(2) District financial administrations are set up for circuits which are identical to the territorial districts of each district national committee. In the territory of the Slovak Socialist Republic of Bratislava and the city of Košic, urban financial administrations with the responsibility of district financial administrations are established.
(3) Regional financial administrations are established in Bratislava, Banská Bystrica and Košice. their circuits shall be determined by the Ministry of Finance of the Slovak Socialist Republic ("the Ministry of Finance ').
Scope of financial administrations
(1) District (city) financial management
(a) to administer taxes and levies;
(b) carry out revisions;
(c) discuss offences in matters of taxes and levies administered by financial administrations and in matters of their revised subsidies.
(2) Regional Financial Administration
(a) manages district (urban) financial administrations;
(b) decide on appeals against decisions of district (urban) financial administrations and carry out other tasks in reviewing their decisions taken in administrative proceedings;
(c) carry out revisions where they are transferred by the Ministry of Finance.
Scope and competence of the Ministry of Finance
(1) Ministry of Finance
(a) manage and establish the internal organisation of financial administrations;
(b) review the decisions of the Regional Financial Administrations given in administrative proceedings;
(c) carry out, in duly justified cases, revisions which are otherwise within the scope of financial administrations.
(2) The Ministry of Finance may, by reason of the rationalisation of the management and revision exercise or of other important social interest,
(a) provide that one district (urban) financial administration will carry out revisions or all of the responsibilities of the district financial administration in the territorial area of two or more district national committees;
(b) to entrust the administration of taxes and levies and to carry out revisions, including infringement proceedings, to a specific group of organisations or, where appropriate, to an organisation, other than in-kind or locally relevant financial management.
Legal nature of financial administrations and the rights and obligations of their staff
(1) Regional financial administrations are budgetary organisations. They also provide personal and material needs for district financial administrations, which are reserve organisations.
(2) The head of the financial administration is the Director. The Director of Financial Administrations shall be appointed and removed by the Minister of Finance of the Slovak Socialist Republic; The Director of the District Financial Administrations shall appoint and recall the Director of the Regional Financial Administration concerned on a proposal.
(1) Financial management staff shall be entitled to:
(a) carry out all the operations necessary for the proper performance of administration and revisions, in particular to enter all the operating rooms, premises and facilities of the organisations and to secure the material examined, or to take it into custody, unless the general interest is prevented and there is a risk that it will be lost or destroyed;
(b) require organisations to submit, at the specified dates, the necessary documents, plans, accounting and other documents related to the performance of the administration and review, the materials on checks, checks, revisions and inspections carried out by other authorities as well as the submission of true and complete explanations and information on the facts to be ascertained.
(2) Financial management staff are required to:
(a) maintain national, economic and professional secrets about the facts which they have learned in their activities. This obligation shall continue after the termination of the employment of the worker with financial management;
(b) discuss the results of the checks and revisions with the organisations checked and revised, and, where appropriate, with other relevant organisations;
(c) draw attention to the serious facts identified during the checks and revisions by the authorities which are competent to take action under specific rules.
Obligations of organisations
(1) Leaders and other staff of controlled and revised organisations are required:
(a) provide the financial management staff with the necessary assistance at their request, in particular by submitting, at the specified dates, the required accounting documents, business plans and other documents, documents on checks, checks, revisions and inspections of each type carried out by other authorities;
(b) provide the financial management staff with the necessary explanatory notes and information.
(2) Financial administrations may impose, in the absence of an infringement, an order fine of up to 1000 Kcs, which is the revenue of the State budget, on staff of organisations which do not establish the conditions for the proper exercise of normal control or revision within the prescribed time limit and managers who do not comply with the corrective measures previously imposed. the same right is exercised by the minis- terstvo finance when the revision is carried out pursuant to § 4 (1) (c) of this Act. The provisions of the Administrative Procedure Act apply to the procedure for imposing an order fine.
Synergies of financial administrations with national committees and other state bodies
(1) In order to implement the State's single financial policy, financial administrations shall cooperate in carrying out their tasks with the national committees, in particular by providing them with reports and information on taxes and levies and on the use of subsidies in their territorial districts.
(2) The public authorities provide financial administrations with the necessary assistance within the limits of their competence, particularly if the nature of the matter requires a specialised and professional assessment.
Financial management
(1) Specific rules apply to proceedings relating to taxes, levies and subsidies. *)
(2) In proceedings concerning tax offences, levies and subsidies, financial administrations shall proceed according to specific rules. * *)
Transitional and final provisions
(1) Regional (urban) financial administrations are established from the existing departments of state finance of national committees and regional financial administrations from the competent departments of the Ministry of Finance with the competence of this Act.
(2) The management of national assets still in use by the State Finance Department of the National Committees and by the competent departments of the Ministry of Finance is transferred free of charge to financial administrations.
(3) The staff of the national committees which carry out the tasks assigned to financial administrations under this Act and the staff of the competent departments of the Ministry of Finance become staff of financial administrations. Financial administrations are transferred to their rights and obligations from their existing employment relationship according to principles approved by the Government of the Slovak Socialist Republic.
The Ministry of Finance shall be authorised to:
(a) lay down the conditions under which, for financial instruments in foreign trade and for levies, including penalties (periodic penalty payments) for their late performance, the period may be extended or repayment of obligations imposed;
(b) provide, in agreement with the central authorities involved, that financial administrations also control and revise the contributions to the national special-purpose funds and the use of subsidies granted from those funds;
(c) issue more detailed directives for implementing the provisions of Section 8 (1) of this Act.
This law is without prejudice to provisions which confer on financial authorities the administration and revision of State budget revenue (arbitration, judicial, notarial fees, etc.).
(1) They are repealed.
(a) Government Regulation No. 107 / 1967 Coll., on the Security of Organisations' Relations with the State Budget,
(b) Article 23 (2) of Act No. 69 / 1967 Coll., on National Committees,
(c) Article 8 of Act No. 8 / 1968 Coll., on the State Budget for 1968 and on certain other financial measures.
(2) Discharge
(a) in § 7 (1) of Act No. 69 / 1967 Coll., on National Committees, the words "State Finance,"
(b) in Articles 3 (1) and 4 (1) of Decree-Law No 9 / 1968 Coll., on the establishment of trade unions of national committees, the words "Department of State Finance,"
(c) items No 66 and 68 in the Annex to SNR Act No. 72 / 1969 Coll., on certain measures in the organisation and competence of national committees in the Slovak Socialist Republic.
This Act shall take effect on 1 January 1971.
Klokoč v. r.
Dr Colotka v. r.
*) Decree of the Ministry of Finance No. 16 / 1982 Coll., on Tax and Fees Procedure, and Act No. 71 / 1967 Coll. on Administrative Procedure.
* *) Act No. 60 / 1961 Coll., on the Tasks of National Committees in Ensuring Socialist Order.
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Regulation Information
| Citation | Act of Slovak National Council No. 115 / 1970 Coll., on Financial Administrations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.12.1970 |
|---|---|
| Effective from | 01.01.1971 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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