Decree of the Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic and Ministry of Finance of the Slovak Socialist Republic No. 119 / 1972 Coll.
Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic on pooling funds of socialist organisations and on providing contributions to the investment construction and operation of certain facilities
Valid
Effective from 01.01.1973
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119
DECLARATION
Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic and Ministry of Finance of the Slovak Socialist Republic
of 27 December 1972
on the pooling of funds by socialist organisations and on the provision of contributions to the investment construction and operation of certain facilities
Federal Ministry of Finance pursuant to Article 391 of Economic Code No. 109 / 1964 Coll. as amended by Act No. 138 / 1970 Coll., pursuant to § 28 (e) of Act No. 134 / 1970 Coll., on Budgetary Rules, and § 33 (1) of Act No. 111 / 1971 Coll., on Deals to the State Budget and Social Security Contribution, Ministry of Finance of the Czech Socialist Republic pursuant to § 39 (2) of the Act No. 60 / 1971 Coll., on Budgetary Rules of the Republic, and Ministry of Finance of the Slovak Socialist Republic pursuant to § 39 (2) (a) of the Slovak National Council of the Slovak National Council No. 32 / 1971 Coll., on Budgetary Rules, provides:
Subject matter
This decree provides for the pooling of part of the funds of socialist organisations in the pooling of their activities ("pooling of funds'), the source of remuneration for pooling funds, the way in which the levy (tax) is to be paid by organisations in pooling funds and the provision of investment-building contributions and the operation of certain facilities.
Allocation
Preliminary provisions
(1) Money institutions, state insurance companies, organisations of agricultural and nutrition ministries and agricultural organisations under the jurisdiction of other bodies are covered by this Decree, unless otherwise provided for in the rules on the management of these organisations.
(2) It is not possible to pool housing funds by involving state organisations and housing cooperatives in the construction of one housing building; However, if non-residential facilities are part of the residential building, organisations may pool their funds for such facilities with those for residential construction.
(3) The provisions applicable to State economic organisations apply mutatis mutandis to foreign trade organisations, unless otherwise provided for in the rules applicable to such organisations.
(1) Funds may only be pooled if the purpose and conditions of their use are agreed in the contract, 2) before the activity covered by the contract is commenced.
(2) Organisations shall pool funds (financial and material) in accordance with a national or economic plan to achieve an agreed purpose or common interest, in particular:
(a) to make investment construction and equipment of certain installations more efficient;
(b) to make the operation of the facilities more economical and to carry out other activities serving the common interests of the participating organisations in the country (hereinafter referred to as "the combined operation").
(3) The combined funds may be used solely for the purpose for which they are to be provided under the contract.
Socialistic organisations may pool funds with each other regardless of:
(a) type of organisation, (3) organisational form (e.g. state economic, budgetary, contribution organisation) or relation to assets (administration, ownership);
(b) the management method, i.e. whether they are centrally managed (federal and republican authorities) organisations or national committees and organisations managed by them;
(c) subordination and organisational degree.
Treatment of national property in association with cooperative or social organisation
National assets can be transferred free of charge to the ownership of cooperative or social organisation4) only if the transferring state organisations reserve in the contract
(a) a share in the income of the combined assets (e.g. in the form of a share in the profits of the combined business) or other compensation for the use of such assets; and
(b) in the event of the liquidation of cooperative or social organisations, the demise of the association of funds or the termination of participation in the association of funds, free of charge the transfer of such national assets, or payment of the purchase price of the non-refundable funds after deduction of their wear and tear, and the prices of the others to the association of the transferred and non-refundable assets (stocks, small and short-term items, etc.), in accordance with the price rules applicable at the time of liquidation, termination or termination of the participation.
Allocation of funds and its financial and property consequences
Method of pooling
(1) Organisations may pool funds only for activities for which they are authorised under the relevant rules. 5)
(2) The pooling of funds is carried out
(a) by granting funds to the organisation designated by the contract, as a share in the combined investment construction or in the acquisition of basic funds intended for activities under the contract;
(b) the transfer of part of the tangible property to one of the participating organisations, determined by contract or other non-financial participation (e.g. the provision of rights, work assistance, free teaching or the incorporation of workers);
(c) reimbursement of the costs of the combined operation carried out under the contract;
(d) the payment of losses on the combined operation carried out under the contract.
(3) The value of the shares referred to in points (a) and (b) of paragraph 2 shall be treated as a deposit for the organisation which provided them and as a foreign source for the beneficiary, except where the pool for investment is carried out using State budget funds (Section 13).
Financial and property security in pooling of funds
(1) The security of the financial and property coverage of the activity, both of an investment and operational nature, is carried out in accordance with the agreement of the pooling organisations. Organisations are required to agree in particular:
(a) the investor of the construction, operator (§ 19) of the combined operating activity and the manager or owner of the transferred assets or assets acquired from the combined funds;
(b) the way in which the equipment is used, or the way in which the management and decision-making of the operation takes place;
(c) the amount of the participation of each participating organisation in the initial situation of the combined funds to finance the construction and operation of equipment intended for use or to finance the combined operation, taking into account the depreciation of the basic funds intended for use and the use of such depreciation; the method and time limits for the provision of these shares and their repayment or transfer;
(d) the extent and description of the assets transferred and the date of the transfer of their management or ownership, indicating the value of those assets by valuation in the accounts;
(e) the shares of each of the participating organisations in the economic result of the combined operating activity, i.e. the method and time limits for the distribution of the profit achieved, or the remuneration of losses incurred, or other form of participation and liability for liabilities, 6)
(f) the conditions under which the activity may be terminated, the conditions under which the activity may cease and the manner in which the property or financial settlement or settlement can be settled at the disposal of a participating organisation;
(g) the conditions for withdrawal or exclusion of the organisation;
(h) the duration of the activity carried out under the contract;
(ch) the method of transferring the limits of the investment plan (material plan);
(i) the procedure and resources, if necessary, for the reproduction of the associated assets (for renewal, extension, damage to the associated assets, etc.).
(2) A copy of the written consent to the contract shall be sent by the associated organisations to the competent authorities in charge of the levy (tax) locally.
Management and ownership of associated assets
Association for construction and operation
(1) The management of associated (joint) national assets, carried out by state organisations or the management of such assets, is governed by the rules on the management of national assets. 7) The transfer of national assets to the ownership of a social organisation or its undertaking or economic establishment (hereinafter referred to as the "social organisation ') or to the ownership of a cooperative organisation shall also be governed by the provisions governing the management of national assets; However, such assets transferred shall be managed by such organisations in accordance with the rules applicable to them.
(2) The provisions on the pooling of common facilities (8) apply mutatis mutandis to the pooling of funds for the purpose of the joint operation.
Organisation shares
For the purposes of determining the contractual share of individual organisations in associations (Paragraph 6 (3)), tangible assets and other non-financial participation by organisations [Paragraph 6 (2) (b)] shall be expressed in cash. The principal assets shall be valued for the purpose of determining the cost-less share of wear and tear, other material assets at prices in accordance with the rules in force on the date on which the contract takes effect.
Resources of remuneration
Resources of state economic organisations for joint investment construction
The State Economic Organisation shall use its own resources from the construction fund or bank loan to provide funds as an organisation's share of the combined investment construction or the acquisition of basic funds; the State Economic Organisation which makes contributions to the State Budget (National Committee Budget) on the basis of the Financial Plan, 9) shall use the resources specified in the Financial Plan in the Construction Fund for such pooling. 10)
Resources of state economic organisations for the combined operation
The relevant part of the costs (including the social security contribution) or the part of the loss of the combined operating activity shall be borne by the combined state economic organisation by the operators of the sources from which the activity is financed, provided that the organisation itself operates, i.e. costs, cultural and social needs funds, etc. (11).
Resources of budgetary and contribution organisations
(1) The budgetary organisation shall use the resources allocated to it by its budget to pool resources; in cases specified by the Specific Regulation12) may be used to pool funds from supplementary sources.
(2) The contribution organisation shall use the resources provided for in its financial plan to pool them; use own resources from the construction fund to pool funds for investment construction, if any. In cases specified by the Specific Regulations (12), it may also use its additional resources to pool funds.
(3) Unused collective funds for budgetary and contribution organisations, charged with carrying out the activity and deposited in a special account, do not fall in favour of the State budget at the end of the year.
Budget security
(1) If the investment organisations are bringing together each other, they do not provide their budgets with shares in the construction, but they provide for the full budget costs in their budget for the next year by the organisation designated by the contract for the investor of the combined construction.
(2) Provision shall be made for the payment of investment construction in connection with the association of budgetary organisations with economic organisations in the budget or in the plan by specific rules. 13)
Sources of the investor and operator
Resources transferred from other organisations
(a) are not included in the profit making of the acquiring State-owned economic organisation which is an investor if it is resources intended for the combined investment construction or the acquisition of basic funds; the transferred resources represent the share of the combined organisation (foreign resources with the investor),
(b) they shall be included in the profit-making process as other revenues from the combined operating activity of the accepting State economic organisation which is an operator if the costs of such a combined operating activity or the loss of that activity are covered by the costs of the separate execution of that activity under the applicable rules. 14) Where these resources are provided in advance, they shall be differentiated in time and shall be made available gradually, as appropriate, to the financing of the combined operation and the share of the combined organisation.
Association of funds for investment construction
Financing with a combined construction investor
(1) Organisations may only pool investment funds if only one organisation is designated by the investor.
(2) In the case of combined investment construction, the contract is part of the financing documents for investments. 15)
(3) If the investor is not contractually secured the funds needed for the whole construction and the material resources to be transferred from the associated organisations within the time limits according to the construction plan, 15) the combined investment construction must not be financed.
Financing with the manager (owner) of the combined assets
(1) The manager (owner) of the combined assets is obliged to ensure the maintenance and repair of the basic assets.
(2) The manager (owner) of the property acquired from the combined funds or assets intended for use under the contract is responsible for the timely preparation of the funds necessary for its reproduction, unless otherwise agreed by the organisation.
(3) The depreciation of the basic funds remains as a source of financing for the combined investment construction of the manager (owner) of these basic funds (Paragraph 28 (1)).
Transfers of appropriations
(1) The transfer of 16) funds to cover shares in the combined investment construction shall be treated as follows:
(a) if, under the contract, the investor is a State economic, cooperative, social or other socialist organisation, 17) the other organisations transfer their shares of the joint investment into its source account to finance investments; These shares are considered as a foreign source for the investor,
(b) if under the contract an investor is a centrally managed budgetary organisation, the shares of the other organisations shall be transferred to its separate special bank account of the combined funds;
(c) where, under the contract, an investor is a national committee or a budgetary organisation managed by it, the funds from other organisations shall be transferred to a special bank account of the associated funds of the managing national committee, unless otherwise provided for by the national committee for any subordinate budgetary organisation;
(d) the payment of invoices for investment work and supplies in the cases referred to in (b) and (c) shall be made from the investment service account and at the same time the amount of the funds spent shall be transferred from the special bank account of the associated funds to the revenue of the relevant national budget (for the national committees through the national committee's income and basic current account).
(2) The investor will include the shares in the combined investment construction to be received under the contract in the planned resources. the participating joint organisation indicates its share in other financial needs for investment construction.
(3) The funds transferred during the year from the other associated organisations may be used by the investor only to finance the combined construction which has been included in the plan and budget in accordance with the rules for the implementation plans and budget within the binding limits of the investment plan provided for by it. However, if the pool of funds for investment construction takes place only during the year, it is necessary to adjust the limits of the investment construction plan, except in the case where the investor pools only the funds but gives the whole limit himself; If there is no such adjustment (increase) of the limit, the investor cannot use the transferred funds for the combined construction.
(4) The transfer of the limits of the investment construction plan shall be carried out by a demos protocol signed by the participating organisations and approved by their supervisors and central authorities.
(5) The funds for pooled investments built by the national committees under the "Z" action, which are not part of the State plan and are financed from additional sources, are transferred to an account established by the relevant national committee.
Allocation of funds to carry out the combined operation
Equipment for joint operation
For a combined operational activity, facilities built from the resources of all or several associated organisations, or facilities built and managed or owned by only one organisation or other organisation.
Operator of combined operational activities
The combined operational activity shall be provided by an organisation designated by the contract (operator). The operator shall cover the costs of the joint operation from the sources laid down in the relevant regulations for such an activity, (11) unless the organisation agrees that some of the expenditure is borne directly by an associated organisation, or where it is not provided for under specific rules that certain expenditure is borne by another authority (e.g. the National Committee).
Transfers of appropriations
(1) Time limits for the transfer of funds to cover costs or losses from the combined operation should be negotiated in such a way that the operator is able to finance the planned combined operation continuously, i.e. to ensure that the costs and the transfer of funds are consistent in time.
(2) Reimbursement of the amounts attributable to each of the associated organisations shall be made at the level laid down for them by the contract and for an account to be determined by the operator to concentrate the combined funds intended to finance the combined operation.
Profit from the combined operating activity
As regards the combined operating activity, which is intended to result in a profit, the combined organisations do not reimburse the operators their share of the costs. the profits remaining after the contributions (tax contributions) were made to the State budget (national committee budget) and after the fulfilment of the other obligations they participate in the manner and within the time limits agreed in the contract.
Registration of joint operations
The operator shall ensure a separate record of the combined operations.
Fees (taxes) of organisations in pooling funds for investment construction and joint operations
Payments (taxes) in the implementation of activities by individual organisations
If each of the participating organisations operates separately in an establishment contracted under the contract, the contributions (taxes) shall be made (18) as follows:
(a) each organisation shall make separate contributions (tax) in accordance with the rules applicable to it, other than the capital contribution;
(b) the capital contribution shall be made by the organisation responsible for its administration, except in the cases referred to in Section 31. The basis for calculating this levy does not include an asset which benefits under the relevant rules. 19) The amount of the levy shall be calculated on the basis of the shares of each organisation in the assets used under the contract and the rates applicable to them. The associated organisations shall reimburse the amounts corresponding to them by the trustees while reducing their basis for their capital contribution by their share of the association. The shares of each organisation in the capital contribution are a deductible item from their profit contribution base of the amount actually paid. If the organisation concerned is not subject to a capital contribution, the share of the combined capital in that contribution shall be exempt. The organisation shall be responsible for making a contribution to the assets thus calculated even if it is not itself subject to such contribution if it is the administrator (owner). If he fails to make this contribution, or if he fails to make advances on him in time, he shall be called upon as his debt; the organisation is obliged to pay a penalty payment of 0,1% of the amount due for each day of delay.
Reimbursement of maintenance and repair costs
(1) If each of the participating organisations operates separately in an installation contracted under the contract, the administrator (s) of the installation (s) shall pay the relevant part of the actual costs of maintaining and repairing the installation (s).
(2) The refunds referred to in the preceding paragraph, where, in accordance with the relevant rules, they are paid in respect of costs (profit-making), are, for the paying organisation, up to an amount corresponding to the share of that organisation under the contract.
(3) For the administrator (owner) of the installation (paragraph 1), compensation received from other associated organisations, paid by them for costs (profit-making), is a cost-reducing item; the manager (owner) of the installation pays (after deduction of the compensation) for the cost (profit-making) of maintenance and repair costs only up to the amount of its share.
Payments (taxes) in the performance of operator activities (same relations with the state budget and same rates)
Where an operator (§ 19) carries out a combined operational activity and for all the organisations involved, the same contributions (taxes) and the same rates are paid, it also makes (pays taxes) payments on the whole of that activity under the regulations applicable to it (20), with the exception of contributions under § 31.
Payments (taxes) in the performance of the operator's activities (same relations with the state budget at different rates or different relationships)
(1) Where an operator (Paragraph 19) carries out a combined operating activity and for all the participating organisations applies the same type of relation to the State budget (levy or pension tax), but different rates, and where different types of relationship to the State budget apply to each organisation, the operator shall make the payments (tax) of the whole combined operating activity as follows:
(a) profit:
1. where the operator of an organisation is subject to a profit contribution, it shall make a profit contribution of the amount calculated on the basis of the shares of the resources invested by each organisation and the rates applicable to them, with the exception of agricultural organisations (21) (6); if an organisation is subject to a profit tax, the tax attributable to its share shall be added to and paid in that form;
2. where the operator is a non-agricultural organisation subject to profit tax, he shall pay a profit tax equal to the amount calculated on the basis of the shares of the funds invested by each organisation and the rates applicable to them, with the exception of agricultural organisations (paragraph 6); if an organisation is subject to a profit contribution, the profit contribution attributable to its share of the profit tax shall be added and paid in this form;
3. where the operator of an organisation is not subject to profit tax or profit tax, he shall pay the relevant amounts attributable to the shares of the other organisations subject to such payment and tax, with the exception of the agricultural organisations (6) and the contributions referred to in paragraph 31, either in the form of a levy or tax, depending on what is planned to prevail,
4. If the associated organisation is not subject to profit tax, profit tax or agricultural tax (pension parts), its share of the profit from the combined activity is exempt from that tax; the share of the organisation whose relationship to the state budget is determined by the financial plan is also exempted, 22)
5. the profit share attributable to the associated organisation, subject to payment (tax) on the basis of the scale of the progressive rates, shall be calculated on the basis of the profit payment on the average annual rate planned by that organisation for the year in question,
6. If the operator is a non-agricultural organisation and associates with an agricultural organisation, it shall transfer to it, before the annual closure, a share of the profits arising from the combined operation; the amount transferred will be taxed on this agricultural organisation in accordance with the rules applicable to it. 23) In the case where the operator is an agricultural organisation, payments shall be made in accordance with Paragraph 31;
(b) of wealth:
the capital contribution is made by analogy, except in the cases referred to in Paragraph 31, in accordance with the provisions of Section 23 (b); However, the provisions of the fourth and fifth sentences do not apply where the entire capital contribution paid is a deductible item from the profit base of the operator;
(d) social security contributions:
1. pay if at least one of the participating organisations is subject to this levy, with the exception of Paragraph 31; the contribution shall be calculated on the basis of the shares of the participating organisations in the association and the rates applicable to them;
2. If some of the participating organisations are not subject to social security contributions, the proportion of the contribution shall be exempt from the levy;
(e) other charges (e.g. additional charges): the operator shall always carry out the whole activity.
(2) The contributions (taxes) to which the organisation is not subject but which it is responsible for the implementation of pursuant to the preceding paragraph shall be recovered as its debt, unless it has carried them out or the advances have been paid in due time; the organisation is obliged to pay a penalty payment of 0,1% of the amount due for each day of delay.
Payment (taxes) on the profit share of the beneficiary
(1) The shares in the profits of the combined operating activity, distributed after the end of the year among the participating organisations after the previous payment (tax) of the operator, or after other application under the agreement, are not subject to the additional payment (tax) of the profits of the organisations that received them.
(2) Budget and contribution organisations and organisations whose relationship to the national budget (national committee budget) is determined by a financing plan include revenue from the combined operational activity (profit participation) in the planned revenue (budget).
Deductions of combined basic funds
Implementation of depreciation
(1) Deductions of the combined basic funds shall be made if they contribute to the purchase price of such basic funds by more than half of the organisation required to write off under the relevant legislation26; one of them must have the combined basic funds in the management (owned) and the organisation also decimates them.
(2) Deductions of the combined basic funds shall not be made where more than half of the organisation which is not subject to the depreciation obligation under the relevant legislation26 is involved in the purchase price of such basic funds; such basic funds shall be managed by one of the non-performing organisations.
Management of material State reserves
The depreciation of the basic funds acquired after 1.1.1967 in part or in full from the funds provided by the Administration of State tangible reserves shall be carried by the administrator of the basic funds to the State budget of the Federation by means of the Administration of State tangible reserves, calculated on a basis equal to that provided.
Security of simple reproduction
(1) The depreciation of the combined basic funds is concentrated by the administrator (owner) to ensure the simple reproduction of the funds and their allocations to the building fund are recorded in an analytical account of the fund itself.
(2) If, pursuant to Paragraph 28 (2), depreciation of the combined basic funds is not carried out, it must be agreed between the associated organisations how much each will pay for the simple reproduction of the basic funds.
Payments (taxes) for pooling funds with agricultural organisations
(1) Where agricultural organisations pool their resources to each other or to a non-agricultural organisation for the purpose of carrying out agricultural activities and the operator is an agricultural organisation, they pay the tax or pay only on their part of the agricultural organisation which provides it under the rules applicable to it; (27) The profit shares of the combined operating activities for the other associated organisations are included in their basis for the agricultural tax (pension part) and for the contribution (tax) of the profits to the State budget (national committee budget) and are payable (taxes payable) under the rules applicable to them.
(2) The provisions of the preceding paragraph on the way in which contributions are made (tax contributions) apply, even if the non-agricultural organisation and the agricultural organisation pool their resources with the agricultural organisation to carry out an activity of a non-agricultural nature subject to further taxation with the agricultural organisation. 28)
(3) Where an agricultural organisation collects its funds for investment construction, or other funds subject to a contribution from the assets of the organisation subject to that contribution, it shall itself pay the contribution from the assets of that fund.
Provision of contributions to investment construction and operation of certain installations
Conditions for granting the contribution
Socialistic organisations and national committees may grant contributions to the investment construction and operation of certain facilities (29) only if:
(a) the activities to which they contribute are themselves authorised under the relevant legislation30) (e.g. recreational, educational, cultural, medical, physical, social);
(b) receive an advantage for the activities of their own organisation (local communication to the plant, public lighting in the vicinity of the plant) or for their employees (occupational rehabilitation facilities, cultural facilities, etc.).
The conditions for granting the contribution shall be agreed in writing by the organisations in advance in an economic contract; the conditions must be approved by the superior authority (s). The organisation's share of the use of the installation concerned shall be determined in proportion to the amount of its contribution in proportion to the total acquisition or operating costs. 31)
Resources for the grant
(1) The contribution of another organisation may only be granted from such a source as is intended to finance the same activity for the contributing organisation.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic No. 119 / 1972 Coll., on pooling funds of socialist organizations and providing contributions to the investment construction and operation of certain facilities |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.1972 |
|---|---|
| Effective from | 01.01.1973 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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