Decree No. 12 / 2018 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
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Effective from 24.01.2018
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12
DECLARATION
of 18 January 2018
amending Decree No 323 / 2002 Coll., on budgetary composition, as amended
The Ministry of Finance sets out pursuant to Section 2 (4) of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), and pursuant to Section 12 (1) of Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, as amended by Act No. 477 / 2008 Coll.:
Decree No. 323 / 2002 Coll., on the budget composition, as amended by Decree No. 568 / 2002 Coll., Decree No. 484 / 2003 Coll., Decree No. 440 / 2006 Coll., Decree No. 233 / 2007 Coll., Decree No. 306 / 2007 Coll., Decree No. 175 / 2009 Coll., Decree No. 357 / 2009 Coll., Decree No. 51 / 2011 Coll., Decree No. 452 / 2011 Coll., Decree No. 96 / 2012 Coll., Decree No. 493 / 2012 Coll., Decree No. 364 / 2013 Coll., Decree No. 362 / 2014 Coll., Decree No. 56 / 2016 Coll., Decree No. 463 / 2016 Coll. and Decree No. 233 / 2017 Coll., is amended as follows:
1. paragraphs 1 and 1a, including the headings, read:
Subject matter
(1) This decree provides for a uniform classification of revenue and expenditure (hereinafter referred to as the "budget structure ') to be applied:
(a) in the budgets of the organisational units of the State;
(b) in monitoring the implementation of the State budget;
(c) monitoring the creation and use of the reserve of the State's organisational units;
(d) in the budgets of the State Funds;
(e) movements in the accounts of state financial assets;
(f) movements in government debt management accounts;
(g) in the planned and actual movements in the accounts of the budgets and other funds of municipalities, regions, regional councils of the cohesion regions (hereinafter referred to as the Regional Council) and voluntary associations of municipalities, with the exception of the fund of foreign funds, the fund of pooled funds and the fund of business.
(2) The budget composition shall classify the revenue and expenditure into the classification units by which they are required to indicate their budgetary and actual revenue and expenditure of the organisation of the State and of the legal entity referred to in paragraph 1 (hereinafter referred to as "the organisation").
(3) The types and aspects of the classification of revenue and expenditure and the scheme of the units of that classification are laid down in this Decree.
(4) In the case of:
(a) units which express little variable facts and which are the units referred to in Article 3 (1) to (6) and (8), Annex to this Decree;
(b) units which express the facts that are frequently changing or that arise from the operational activities of the administrators of the chapters of the State Budget (1) (hereinafter referred to as the "Chapter Administrator") and which are the units referred to in Sections 3 (7) and 3 (9) to (12), the Ministry of Finance or those administrators.
(5) The charges for sorting units shall be determined only for those units for which the income, expenditure or surpluses or losses of the stocks of funds in bank accounts are not sufficient to be classified.
Types of classification of revenue and expenditure and aspects of classification
(1) The budget composition includes the following revenue and expenditure classifications:
(a) liability, which is to classify revenue and expenditure in terms of liability;
(b) species classifying revenue and expenditure in terms of species;
(c) sectoral breakdown of revenue and expenditure from a sectoral perspective;
(d) consolidation, which is the consolidation of revenue and expenditure,
(e) supporting the classification of revenue and expenditure in the light of the budgetary amendment;
(f) the spatial classification of revenue and expenditure in terms of their spatial origin;
(g) instrumental to classify revenue and expenditure in terms of origin of their resources;
(h) complementary to the classification of expenditure in terms of their competence with the specifically monitored entities;
(i) the programme, which is the classification of expenditure in terms of their responsibility for the programmes referred to in paragraphs 12 and 13 of the budget rules;
(j) the purpose of which is to classify expenditure in terms of the purpose of the budgetary transfer;
(k) the structural classification of revenue and expenditure in the light of their substance;
(l) transfer of revenue and expenditure in respect of the purposes of transfers and borrowing.
(2) The underlying, spatial and tool sorting shall consist of the sorting of resources (the sorting of revenue and expenditure in terms of their source). "
2. Paragraph 2 (2) reads as follows:
"(2) From a generic point of view, all revenue and expenditure referred to in Article 1 (1) shall be classified according to the income and expenditure types. For the purposes of determining the type of expenditure, expenditure shall be broken down into expenditure relating to purchases which are expenditure against direct consideration, transfers which are expenditure against direct consideration and borrowed funds. Expenses on purchases are expenditure on acquisition of values and compensation. Expenditure on acquisition of values shall be expenditure on acquisition of goods, services, works, performance or rights, and compensation shall be expenditure on the payment of value incurred or lost or compensation for damage related to the organisation's activities. For the purposes of this Order, the type of expenditure on purchases shall mean the type of goods, services, works, performance or rights or the type of compensation, and, in the case of transfers and borrowed funds, the type of aid which the transfer or the borrowed funds constitute and the type of beneficiary of the aid. For the purposes of this decree, the income type shall mean the legal reason for payment to the organisation and within it, for income for the provision of goods, services, works, performance and rights, or, where applicable, the type of such items, services, works, performance and rights, and for income from transfers and borrowed funds, the type of aid received or the source of the transfer or the borrowed funds. ';
3. In the first sentence of Article 2 (6), the words "the reserve funds of the State's organisational units' shall be inserted after the words" the State budget '.
4. In the first sentence of Article 2 (7), the word "instrumental 'is replaced by the words" source of revenue and expenditure' and the words "state budget 'are replaced by the words" reserve funds of the state's organisational units'.
5. In the first sentence of Paragraph 2 (10), the words "or may be classified 'shall be deleted; in the third sentence, the word" decision' shall be replaced by "set '; and at the end of the paragraph, the sentence" In other cases, the organisational body of the State shall decide whether and which of its expenditure shall be classified in terms of the purpose of the budgetary movement' shall be added.
6. In Article 3 (7), the word "instrumental 'is replaced by" source of income and expenditure'.
7. In the third sentence of Paragraph 3 (9), "special 'is replaced by" other legal ones'.
8. Paragraph 3 (12) reads as follows:
"(12) When classifying revenue and expenditure in terms of transfer and borrowing purposes, revenue and expenditure shall be broken down into special-purpose items. The objectives are the individual transfers and the individual provision of the borrowed funds, which are made available by the central authorities of the State or by the state bodies established by them, the State Funds, the National Fund and the Regional Council. The special-purpose characters are five digits. The first two places shall indicate the chapter, the National Fund or the State Fund from which the transfer or the borrowed funds are provided and the last three places shall indicate the code of the grant title. ';
9. In Paragraph 3a, the first sentence is renumbered paragraph 1, paragraph 2 and paragraph 3 respectively.
10. In Part B of the Annex, the following provision is inserted after the heading "B. Species classification of the budget composition ':
"Definition of certain terms related to the type-sorting of the budget composition
For the purposes of the classification of revenue and expenditure in respect of appropriations in the budget structure, the following definitions shall apply:
(b) the Act No 91 / 2010 (p. 1), and the Act No. 91 / 2010 (b.
(b) public budgets of the territorial level mean budgets and other funds of municipalities, regions, regional councils and voluntary associations of municipalities and bodies established by them [§ 23 (1) (b) of Act No. 250 / 2000 Coll.], public research institutions [§ 23 (1) (f) of Act No. 250 / 2000 Coll., as amended by Act No. 342 / 2005 Coll., and § 2 (2) of Act No. 341 / 2005 Coll.] and educational entities [§ 23 (1) (e) of Act No. 250 / 2000 Coll., as amended by Act No. 562 / 2004 Coll., and § 124 (2) of Act No. 561 / 2004 Coll.],
(c) public budgets shall mean central and territorial public budgets;
(d) current expenditure shall mean non-investment expenditure except investment transfers and investment borrowed funds;
(e) capital expenditure means investment expenditure, investment transfers and investment borrowed funds;
(f) non-investment expenditure means expenditure other than the acquisition of goods and rights having the character of fixed assets;
(g) investment expenditure means expenditure on the acquisition of goods and rights having the character of fixed assets;
(h) non-investment transfers shall mean transfers representing the provision of funds for non-investment expenditure;
(i) investment transfers shall mean transfers representing the provision of funds for investment expenditure;
(j) non-investment lent means money lent for non-investment expenditure;
(k) investment lent means money lent for investment expenditure;
(l) subsidy shall mean a transfer issued or accepted which is designated as a subsidy in the legislation on which it is granted or in the decision or contract under which it is granted. The subsidies are intensive (ex ante), compensatory (ex post) and mixed. Intensive subsidies are subsidies which are granted for future expenses and are charged [Section 75 of Act No. 218 / 2000 Coll., as amended by Act No. 479 / 2003 Coll. and No. 128 / 2016 Coll., Decree No. 367 / 2015 Coll. and Section 10a (1) (d) of the Act No. 250 / 2000 Coll., as amended by Act No. 24 / 2015 Coll.], compensatory subsidies are subsidies which are granted for expenses or costs already incurred and not accounted for (§ 4 (5) of the Second Decree No. 367 / 2015 Coll.), and mixed subsidies are subsidies which are granted for future expenses or costs already incurred (§ 4 (5). The subsidy granted is not an expenditure and the subsidy received is not an income which does not correspond to the definition of a transfer under Paragraph 2 (2) of this Decree, even if it is identified as a subsidy in the relevant act. The expenditure which transfers funds to a legal or natural person for the reimbursement of expenditure or costs incurred and the revenue which they receive for the reimbursement of such expenditure or costs shall be a subsidy only if they have incurred such expenditure or costs voluntarily and the funds transferred are identified as subsidies in the relevant legal act. Otherwise, it is not a subsidy or any other transfer, but a replacement,
(m) transfer shall mean the funds issued or received which are not subject to direct consideration (Paragraph 2 (2) of this Decree). These are subsidies, subsidies, contributions, cash donations and other funds provided by one legal entity to another without direct consideration. Direct consideration means the obligation to give money providers or persons individually designated by them, to act or to execute, to refrain or to suffer from them, to spend or to lose any value or to cause injury. They shall also include funds transferred between funds of the same legal entity,
(n) borrowed funds mean repayable financial assistance [§ 14 et seq. of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, and § 10a to 10d of Act No. 250 / 2000 Coll., on the budgetary rules of the Territorial Budget, as amended by Act No. 24 / 2015 Coll.], on monetary loans (§ 2390 to 2394 Civil Code), loans (§ 2395 to 2400 Civil Code) and other funds provided by one legal entity to another with a view to repaying them after time, with interest, but without any further direct contrast;
(o) compensation shall mean the funds issued or received to cover the value incurred or lost or to compensate for damage related to the activity of the organisation (Section 2 (2) of this Decree). Refunds shall be subsequent and flat-rate. Subsequent refunds (ex post refunds) are issued or received in respect of funds intended for the payment of amounts unduly incurred or wasted or for compensation for damage related to the activity of the refund provider (intended to compensate for the loss of assets or damage), if they have already been incurred or have already been lost or the damage has already occurred and the payment is granted at the level to which they were quantified. Flat-rate compensation is the amount of money issued or received to compensate for the loss of assets or damage, normally provided before the loss or the occurrence of injury (ex ante compensation) which is not precisely derived from the amount of such loss or injury,
(p) advance shall mean the money issued or received to pay the debt in part. Advances are optional and mandatory. Optional advance is the amount of money issued or received for payment on a debt that has not yet been incurred (future or conditional debt) (Section 1807 of the Civil Code), or for partial fulfilment of the debt already incurred, unless the payer is obliged to provide it. The compulsory advance shall mean the money issued or received for payment of the debt resulting from a valid and effective legal act and the full amount of which is not yet fixed, such as an advance on tax or advance on payment of a supply which is not yet terminated or accounted for,
(q) repayment shall mean the funds issued or received to discharge debt already incurred, the amount of which shall no longer be changed, the payer's obligation to provide and which shall represent only partial payment of the value acquired;
(r) the return, not the return of the transfer, shall mean the funds issued or received, as indicated by the person who received them without right, by mistake or in contravention of the original purpose, or cannot or will not be used;
(s) accepted by a transfer from a State Fund means a transfer made from a bank account or treasury of a State Fund or from a bank account or treasury of a person who has accepted it from a State Fund without entering into any legal relationship between the State Fund and the beneficiary of the transfer. This also applies to any other money fund. '
11. In Part B of the Annex, the heading "Species classification units' is inserted above the heading" Class 1 - Tax revenue '.
12. In Part B of the Annex to entries 1111, 1112 and 1113, "21a 'is replaced by" 16b'.
13. In Part B of the Annex, in entry 1121, "profit and capital gains' is replaced by" corporate income '.
14. In the Annex to Part B, entry 1227, at the end of the first sentence, the words "as amended by Act No. 139 / 2016 Coll. 'and the second sentence are replaced by the words:" It is a charge from cinematographic performances, a charge from the provision of audiovisual media services on demand, a charge from the television broadcast received and an advertising fee'.
15. In Part B of the Annex to the sub-category 137, the following is added: "The items of this sub-category include the revenue of the administrative authorities from payments made by natural and legal persons, which are referred to by the laws which have imposed the obligation to make such payments as" a charge "which imposes a burden on the legal action of those persons against the administrative authorities or the rights which the administrative authorities have conferred on them under the law and which are not administrative charges (subgrouping of items 136). '
16. In Part B of the Annex, the following entry 1379 is inserted after entry 1373:
"1379 Other charges for administrative work
Fees for the activities of administrative offices other than those belonging to the previous items of this subgrouping of items, such as a fee levied by the Office for the Protection of Competition pursuant to Section 259 of Act No. 134 / 2016 Coll., on the award of public contracts, for bringing an initiative to initiate an administrative procedure ex officio to review the acts of the contracting authority. '
17. In the Annex to Part B, in entry 1521, the words "pursuant to Sections 2 to 4, 11, 12 and 15 to 21 'are replaced by the words" pursuant to Sections 2 to 4 and 11 et seq.';
18. In Part B of the Annex to entry 1522, the words "pursuant to Sections 5 to 7a, 11, 13 and 15 to 21 'are replaced by the words" pursuant to Sections 5 to 7a and 11 et seq.';
19. In the Annex to Part B, in entry 1523, the words "pursuant to Sections 8 to 11 and 14 to 21 'are replaced by the words" pursuant to Section 8 et seq.';
20. In Part B of the Annex, the following entry is added: "Non-capital income other than from taxes and similar payments and transfers (non-capital income with direct consideration). It is mainly income from civil relations, which is the income of the organisation for fulfilling or fulfilling the obligation to give something, to do something, to refrain from something or to suffer something (§ 1789 of the Civil Code) for the benefit of the person paying, or of the individual persons designated by it. Section 2 also includes revenue from repayments of borrowed funds, income permanently or temporarily inseparable, income derived from secondary investment (revenue from the activation of investments in own direction and exchange differences in income), legal fees, income from unused transfers provided by the organisation to the beneficiary for some purpose, with the result that the remaining part of the transfer is to be recovered (return of transfers), revenues from public relations other than income from taxes and similar payments and transfers (for example income from contributions from contributions organisations), revenue recovered unduly, income from the grant of the right to draw natural resources, income shared with the European Union and other non-capital income with direct consideration. '
21. In Part B of the Annex to headings 2132 and 3112, the word "immovable property 'is replaced by" immovable property'.
22. In the Annex to Part B, subgrouping of items 214 to the third sentence, the words "as amended by Acts No 56 / 2006 Coll. and No 230 / 2008 Coll. 'are replaced by the words" as amended by Acts No 56 / 2006 Coll., No 230 / 2008 Coll. and No 204 / 2017 Coll.';
23. in the Annex to Part B, in the entries 2140, 2147, 2148, 2149, 5145, 5147 and 5148, the words "as amended by Act No. 230 / 2008 Coll." are replaced by the words "as amended by Acts No. 230 / 2008 Coll. and No. 204 / 2017 Coll."
24. In Part B of the Annex to the title of subgrouping of headings 222, the words "previous years' are deleted.
25. In Part B of the Annex, in entry 2221, the first sentence is replaced by the sentence "The income of the transfer providers from their returns, which are parts of the transfers not consumed by their recipients for the intended purpose and returned to them."
26. In Part B of the Annex, the text after heading 2221, starting with "Public territorial level budgets shall be understood as' and ending with the sentence" Public budgets shall mean central level public budgets and territorial level public budgets'.
27. In the Annex to Part B, entry 2321 in paragraph 3 and entry 3121 in paragraph 2, the words "as amended by Act No. 160 / 2013 Coll. 'are replaced by the words" as amended by Acts No. 160 / 2013 Coll. and No 293 / 2017 Coll.';
28. The following shall be added to point 2324 in paragraph 11 of Part B of the Annex to Regulation (EC) No 2324 / 11, after the words "on civil service ', under the Staff Regulations of the Deputy Minister of Interior for Civil Service No 4 / 2015 determining the amount of the lump sum of the costs associated with carrying out the official examination' and at the end of the paragraph the sentence" Repayment of that amount to civil servants pursuant to Section 35 (4) of Act No 234 / 2014 Coll., on the Civil Service, as amended by Act No 144 / 2017 Coll., shall be added to item 5192 (paragraph 17 of its fill). 'and the following paragraph 13 is added:
"(13) Entry 2324 also covers the acceptance of an amount intended for public use from the accused of an offence which he has composed in order to approve the settlement agreement between him and a person damaged by an offence [Paragraph 87 (1) (d) and paragraphs 2 and 4 of Act No. 250 / 2016 Coll., on liability for and proceedings against infringements]. '
29. In Part B of the Annex, in entry 2329, the paragraph numbers are increased by one, paragraph 1, as amended by "(1). Non-tax revenue other than revenue from other items in Class 2 'and the following paragraph 8 is added at the end of the fill:
"(8) Item 2329 also includes the income of the organisation from the entity from which it assumes its duties and pays for it, in particular if it receives a debt from it (Sections 1888 to 1894 of the Civil Code), if it is not an obligation, the income for which it belongs to other items in Class 2, and the income of the organisation from the entity which takes over its rights and pays for it, in particular if the organisation transfers a claim (Sections 1879 to 1887 of the Civil Code), if it is not a right, the income for which it belongs to other items in Class 2. '
30. In the Annex to Part B, in the first sentence of heading 2512, the word "quarters' is replaced by" fifths' and in the second sentence, the words "three quarters' are replaced by the words" four fifths', the words "fourths' and the words" Council Decision No 2007 / 436 / EC, Euratom on the system of the European Communities' own resources' are replaced by the words "Council Decision No 2014 / 335 / EU, Euratom on the system of the European Union's own resources'.
31. The second sentence of the Annex to Part B of the entry 3209 reads: "These are, in particular, income from the sale of securities (Sections 514 to 544 of Act No. 89 / 2012 Coll., Civil Code) outside shares [Sections 256 to 285 of Act No. 90 / 2012 Coll., on companies and cooperatives (Trade Corporation Act)] and bonds (Act No. 190 / 2004 Coll., on bonds, as amended) '.
32. In the Annex to Part B, the following entry 4119 is added: "For example, the income of the Probation and Mediation Service (§ 1 of Act No 257 / 2000 Coll.) from transfers from the special account of the Ministry of Justice (§ 3 (1) of Act No 59 / 2017 Coll., on the use of funds from property criminal penalties imposed in criminal proceedings and on the amendment of certain laws) pursuant to § 7 (1) (b) and § 12 (1) of Act No 59 / 2017 Coll. '.
33. In Part B of the Annex to the sub-group of items 413 in paragraph 1, the words "This includes' are replaced by the words" Exemptions are transfers where the amount transferred is debited from the bank account of the money fund from which the transfer takes place in one year and the bank account of the money fund to which the transfer takes place is credited only in the following year. In this case the write-off shall be assigned to item 5350 and the write-off to item 4140. It belongs to sub-group 413 '.
34. In the Annex to Part B, entry 4132 reads: "This includes transfers from funds not subject to the budget composition, not belonging to item 4131, such as income from transfers from the foreign funds fund or income from transfers from the Ministry of Justice from a special account intended to send funds from property criminal sanctions (Section 3 (1) of Act No 59 / 2017 Coll., on the use of funds from property criminal penalties imposed in criminal proceedings and on the amendment of certain laws) pursuant to Section 7 (2) and Section 12 (2) of Act No 59 / 2017 Coll. '.
35. In the second sentence of the second sentence of Part B of the Annex, the words "three 'are deleted after the words" No 35 / 2005 Coll. s.' are replaced by the words "a 'after the words" No 65 / 2008 Coll. s.', "the Memorandum of Understanding on the Implementation of the Financial Mechanism of the European Economic Area 2014 - 2021 between Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Czech Republic (No 59 / 2017 Coll. s.) and the Memorandum of Understanding on the Implementation of the Financial Mechanism of Norway for the period 2014 - 2021 between the Kingdom of Norway and the Czech Republic (No 60 / 2017 Coll.), ';
36. In Part B of the Annex, the following entry 4229 is added: "This entry includes, for example, subsidies from voluntary municipalities. '
37. In the first sentence of the entry 4234 in Part B of the Annex, after the words "No 35 / 2005 Coll. a 'are replaced by a comma and after the words" No 65 / 2008 Coll. s.' the words ", No 59 / 2017 Coll. m. and No 60 / 2017 Coll. s. 'are inserted.
38. In the Annex in Part B, in paragraph 6, in Class 5, the words "580 and 581 'are replaced by" 1982 to 1992'; in paragraph 10, the words "and borrowed funds' are inserted after the word" Transfers' and the words "whether irreversible or refundable 'are deleted and the following paragraphs 18 to 21 are added at the end of the refill:
"(18) The expenditure which has been effected under foreign law shall be included in the item on which the expenditure effected under the same or similar institute of Czech law would be classified, unless the budget structure provides otherwise.
(19) For both current and capital expenditure, their inclusion in the item does not depend on whether they have been carried out via an intermediary, with the exception of transfers provided through regions, municipalities and voluntary associations of municipalities established by them (in addition to the charges for the grouping of items 52 and 5336 and 6356). For the purposes of the budget composition, the intermediary shall be the entity to which the payer transfers the money and entrusts it to the payee. Intermediaries are entities whose activities include the brokering of payments, in particular payment service providers [§ 1 (c) and § 3 and 5 of Act No. 370 / 2017 Coll., on payment] and mail [§ 3 (1) (c) of Act No. 29 / 2000 Coll., on postal services and on the amendment of certain laws (Act on Postal Services), as amended by Act No. 221 / 2012 Coll.], and the organisational components of the State or legal entity to which the law imposes that certain payments are to be facilitated (§ 16 (1), § 19 (2) and § 44a (1), (2), (3) and (13) of the Act on the budgetary rules of the territorial budgets), or with which the organisation makes arrangements. The intermediary shall act in accordance with the instructions of the payer and shall not decide which person it refers to, delivers or otherwise transfers the amount of money.
(20) Expenses on advances, debts (Sections 1808 and 1809 of the Civil Code) and repayments are included in the same item as other payments for the same debt.
(21) (b) pursuant to Article 5 (1) (b) of Regulation (EC) No 501 / 2011, where the organisation issues funds on the basis of a legal act of another legal entity or other legal entity of the State (for example, under a contract concluded by another legal entity or by another body of the State or under a decision to grant a subsidy to another public authority), it shall include such expenditure on an item corresponding to that legal act, in accordance with Article 46 of the Act No 308 / 2014, and on the amendment of certain laws (Forest Act), as amended by Act No 132 / 2000 Coll.
39. In Part B of the Annex, the text after the load of Class 5, starting with "Current expenditure shall be understood as" and ending with "to be provided."
40. In Part B of the Annex, the following entry 5028 is inserted after entry 5027:
"5028 The disciplinary fees provided in the form of cash donations
The disciplinary fees provided in the form of cash donations to members of the Security Corps pursuant to § 49 (2) (b) of Act No. 361 / 2003 Coll., on the service ratio of members of the Security Corps, and to professional soldiers pursuant to § 52 (2) (c) of Act No. 221 / 1999 Coll., on professional soldiers. '
41. In the Annex to Part B, in the entry 5041 in the last sentence of paragraph 3, the words "Paragraph 46 to 57 of the Copyright Act, as from 1 January 2014 'and paragraph 5 are added and paragraphs 6 to 10 are added:
"(5) This item includes payments to performers, their joint representatives, collective administrators of copyright property rights and copyright related rights (§ 95 et seq. of the Copyright Act) and, where the property rights of performers (§ 71 of the Copyright Act) are exercised by other persons (§ 26, 58 and 74 of the Copyright Act), those persons for the authorisation to use their artistic performance, recorded on audio or audiovisual media or broadcast or otherwise communicated to the public (§ 71 (2) of the Copyright Act).
(6) Subheading 5041 includes payments to producers of phonograms (§ 75 of the Copyright Act), persons to whom their rights to their phonograms have been transferred (§ 76 (5)) and collective administrators of copyright and copyright property rights (§ 95 et seq.) for the authorisation to use them (§ 76 (2)).
(7) Subheading 5041 includes payments to producers of phonograms (§ 79 of the Copyright Act), persons to whom their rights to their phonograms have been transferred (§ 80 (4)), and collective administrators of copyright and copyright property rights (§ 95 et seq.) for the authorisation to use them (§ 80 (2)).
(8) Subheading 5041 covers all payments by organisations which are users of copyright works or other subject matter of copyright, or which are obliged to pay remuneration under copyright law (Section 95 (4) of the Copyright Act), by collective administrators of copyright and copyright rights related rights [Sections 95 to 104b of the Act No. 121 / 2000 Coll., on copyright law, on rights related to copyright law and on the amendment of certain laws (Copyright Act), as amended by the Act No. 102 / 2017 Coll. and by the Act No. 183 / 2017 Coll.], for example, the registered associations of OSA - Protection Association of Copyright for Works of Fine Arts, Architecture and Visual Works, Dilia, Theater, Literary, Audiovisual Agency, Intergram, Independent Society of Executive Artists and Producers of Sound and Audio Image Records, Copyright Organisations - Association of Works of Arts of Fine Arts, Architecture and Visual Works, and Visual Works;
(9) Heading 5041 includes expenditure on the acquisition of an authorisation for the use of copyright works, with the exception of computer programmes and databases, artistic performances, inventions, plant varieties and other foreign intangible property; It shall not include expenditure on their consumption, which means their perception of human senses and the use or use of material items which are their carriers (for example, structures, instruments and other similar needs designed by artists of art, food prepared in a creative manner or according to recipes having the character of authors' works, objects manufactured using inventions, plants grown from seed or seed from breeders of such plants or from persons who have obtained their consent to the use of such varieties). The consumption of artistic performances is monitoring directly carried out or otherwise shared live artistic performances (Section 67 (1) of the Copyright Act). The consummation of copyright works is in particular reading of literary and scientific works, listening to the audit (sound) records of literary and scientific works, works of musical, dramatic and musically dramatic, monitoring of audiovisual (sound) records of such works, works of cinematographic and other audiovisual, works of art and architectural, listening or other monitoring of literary and scientific works not recorded on the technical medium (lectures), monitoring of works of art and other authors, work and other activities using computer programs, possibly associated with monitoring of audio or audiovisual works (for example, playing computer games). Expenditure on the consumption of foreign intangible property is to be classified under headings according to the way in which access is obtained, for example, expenditure on the acquisition of printed books containing copyright is to be classified under heading 5136, expenditure on information having the character of a work of art other than the acquisition of material items in which the material is predominant, on heading 5169, including tickets for artistic and similar performances, on film or theatrical performances or on exhibitions and including payments for works of art and similar performances made under contracts for works of immaterial result (§ 2631 to 2635 of the Civil Code), expenditure on payments to artists or their joint representatives for performance made under contract of work (§ 75 of the Labour Code) on item 5021, and expenditure on the acquisition of paintings, statues and other articles having the character of the work, on item 6127.
(10) In the classification of expenditure under heading 5041, the price at which the authorisation to use intangible property is acquired shall not be determined, the period of validity of such property or the duration of the authorisation, if less than the period of validity of the property. ';
42. In Part B of the Annex to entry 5042, the first sentence is renumbered as paragraph 1, paragraph 3 and paragraph 4, and paragraph 2 is inserted after paragraph 1:
"(2) Subheading 5042 also includes payments to the procuring entities of databases for the authorisation to exercise the right to extract or exploit the content of the database or its qualitative or quantitative essential part (Section 90 of the Copyright Act). '
43. In Part B of the Annex, the following subgrouping of headings 506 is inserted after entry 5051:
"506 Wages under foreign law
5061 Wages under foreign law
Subheading 5061 includes expenditure on wages and other remuneration for dependent work paid under employment contracts and similar contracts concluded under foreign law. These are mainly wages and other remuneration for dependent work paid by the Czech representative authorities [§ 4 of Act No. 150 / 2017 Coll., on Foreign Service and on the amendment of certain laws (Foreign Service Act)] according to employment contracts and similar contracts concluded under the law of the countries in which they operate (§ 45 (2) of Act No. 150 / 2017 Coll.). This heading shall also include payments to the authorities of the State under whose law a contract of employment or similar nature has been concluded and which correspond to payments to the Czech authorities to fulfil the employer's obligation to pay the income tax on natural persons, public health insurance and social security contributions and the contribution to the state employment policy. '
44. In Part B of the Annex, the title of subgrouping under heading 512 reads: "Expenditure on certain adjustments to tangible goods and the acquisition of certain rights to tangible goods'.
45. In Part B of the Annex, the following entry 5123 is inserted after entry 5122:
"5123 Sublimit technical assessment
Item 5123 includes expenditure on technical evaluation of long-term tangible assets (even small ones) which do not exceed CZK 40,000 in each individual case (below-limit technical evaluation, including paragraph 6 of item 5171). "
46. In the Annex to Part B, in entry 5132, the words "[Sections 101 to 108 of the Labour Code, Section 113 (a) of the Civil Service Act and Decree No. 495 / 2001 Coll., laying down the scope and detailed conditions of the provision of personal protective equipment, washing, cleaning and disinfection equipment] 'are added at the end.
47. In the Annex to Part B, in the entry for 5137, the second sentence is deleted.
48. In the Annex to Part B, in the entry for entry 5139 in paragraph 2, the second sentence is deleted.
49. In the Annex to Part B, in the second sentence of the entry 5145, the words "as amended by Act No. 230 / 2008 Coll. and Act No. 188 / 2011 Coll. 'are replaced by the words" as amended by Acts No. 230 / 2008 Coll. and No. 204 / 2017 Coll.';
50. In Part B, in the title of heading 5162, the words "telecommunications and radio communications' are replaced by the words" electronic communications' and, in the first sentence, the word "Reimbursement 'is replaced by the words" This item includes payments to market participants in the field of electronic communications [Section 2 (a) of Act No. 127 / 2005 Coll., on electronic communications and amending certain related laws (Electronic Communications Act)] under contracts concluded with entrepreneurs providing publicly available electronic communications services on the provision of these services (Section 63 of Act No. 127 / 2005 Coll., as amended). It shall include remuneration. "
51. In Part B of the Annex, entry 5163 reads as follows:
"This item includes expenditure under contracts relating to banking, credit, payment or insurance services, supplementary insurance, supplementary pension savings, currency exchange, electronic money issuance and the provision of investment services or trade on the investment instrument market. ';
52. In Part B of the Annex to Regulation (EC) No 5168 / 2, the words "5179 and 6119 and expenditure on the acquisition of computer programmes and databases as intangible assets for items' shall be inserted after the words in brackets.
53. In Part B of the Annex, in entry 5169, the following paragraph 12 is added at the end:
"(12) Item 5169 also includes expenditure on vaccination [§ 49 of Act No. 258 / 2000 Coll., on the Protection of Public Health and on the amendment of certain related laws, as amended by Act No. 298 / 2011 Coll., § 103 (1) (c), (d) and (e) of the Labour Code, § 113 (a) of the Civil Service Act and § 38 (1) (e) of Government Decree No. 361 / 2007 Coll., laying down conditions for health protection at work]. Payment by the staff member for the reimbursement of expenditure incurred on vaccination shall be for item 5192. ';
54. In the Annex to Part B, in the entry for entry 5171 in the ninth sentence of paragraph 6, the last entry for "5137 'is replaced by" 5123'.
55. In the Annex to Part B, in entry 5173, in paragraph 3, the words "the budgets of the local authorities' shall be deleted and the following paragraph 7 shall be added at the end of the fill:
"(7) This item also includes the reimbursement of travel and accommodation expenses and the reimbursement of expenses associated with the carriage of personal items pursuant to Sections 5 and 6 of Government Decree No 62 / 1994 Coll., on the provision of compensation of certain expenses to staff of budgetary and contribution organisations with a regular place of work abroad, as amended by Government Regulations No 183 / 1999 Coll. and No 536 / 2005 Coll., provided to employees who are designated as regular workplaces instead of working abroad [Section 189 (6) (c) and (d) of the Labour Code] and corresponding compensation to national experts (§ 67a (4) of Act No 234 / 2014 Coll., on State Service, as amended by Act No 144 / 2017 Coll.). '
56. In Part B of the Annex, entry 5177 is deleted.
57. In the Annex to Part B, in entry 5178, the text "Paragraph 489 et seq. of the Commercial Code. 'is replaced by the text" Financial leasing contracts'. The reference is not to be used by the organizational bodies of the State (§ 12 paragraph 8 of Act No. 219 / 2000 Coll., as amended by Acts No. 140 / 2006 Coll. and No. 51 / 2016 Coll.). '.
58. In the third sentence of the third sentence of the entry 5179 of Part B of the Annex, "5229, 5629, 6329 and 6429 'is replaced by" 5222, 5622, 6322 and 6422' and paragraph 12 is replaced by:
"(12) It includes the remuneration of securities dealers (Sections 5 to 20 of Act No. 256 / 2004 Coll., on capital market business, as amended) or other persons under securities custody contracts (Sections 2409 to 2414 of the Civil Code) and procurement and brokering contracts (Sections 2430 to 2470 and 2483 to 2520 of the Civil Code) on securities, such as contracts for the provision or sale of securities and their management or management."
59. In Part B of the Annex, the following entry 5185 is inserted after entry 5184:
"5185 Transfers to electronic wallets
This item includes transfers from bank accounts subject to budget composition to electronic wallets and other means of storing electronic money [Sections 2 (1) (c) and 4 of Act No. 370 / 2017 Coll., on payment]. The fee to the issuer of electronic money (§ 66 to 106 of Act No. 370 / 2017 Coll.) for the transfer belongs to item 5163. '
60. In the Annex to Part B, in paragraph 1, the second sentence of item 5191 is replaced by the following: "It shall not decide whether the penalty is applicable on the basis of private law (such as interest on late payment pursuant to § 1970 of Act No. 89 / 2012 Coll., Civil Code, and § 1 of Government Decree No. 351 / 2013 Coll. or a contractual fine pursuant to § 2048 to 2052 of the Civil Code) or public law regulations (such as the periodic penalty payment pursuant to Sections 18 and 19 of Act No. 592 / 1992 Coll., on Insurance against General Health Insurance, as amended by Act No. 161 / 1993 Coll., No. 59 / 1995 Coll., No. 48 / 1997 Coll., No. 127 / 1998 Coll., No. 176 / 2002 Coll., and No. 189 / 2006 Coll.), but only to whom it applies."
61. In the Annex to Part B, entry 5192 in the second sentence of paragraph 7, the words "material damage to persons affected by an exceptional plant health measure under Section 76 (8) of the Plant Health Act (Act No. 326 / 2004 Coll. as amended) 'are replaced by the words" costs and losses incurred by persons affected by an exceptional plant health measure under Section 76 (8) of the Act No. 326 / 2004 Coll., on plant health and on the amendment of certain related laws, as amended by Acts No. 246 / 2011 Coll.' and "No 279 / 2013 Coll. ', in paragraph 8, the words" at the end of the sentence of Act No. 234 / 2014 Coll., in the amended regulations, which are designated as regular workplaces of work abroad' [§ 189 (6) of the Labour Act], and corresponding refunds provided to national experts (§ 67a (4) are added to Article 17).
"(17) This appropriation is intended to cover payments to civil servants under Article 35 (4) of Act No. 234 / 2014 Coll., on Civil Service, as amended by Act No. 144 / 2017 Coll., to cover the expenses which they had in accordance with paragraph 3 of the same paragraph of the sentence after the semicolon to cover the costs of carrying out the official examination (which are reimbursed by the Deputy Minister of the Interior for Civil Service No 4 / 2015 to determine the flat-rate amount of the costs associated with the performance of the official examination).
(18) Item 5192 also includes expenses for cash compensation paid to the former employee pursuant to Article 310 (1) of Act No. 262 / 2006 Coll., Labour Code, as amended by Act No. 365 / 2011 Coll., at a time when he has an obligation to refrain from gainful activity which could have an adverse effect on the activity of the organisation or its results (when it has a ban on competition), and expenses for cash compensation of the same kind paid to the former civil servant under Section 83 (5) of Act No. 234 / 2014 Coll., on the public service.
(19) Item 5192 also covers the amounts referred to in the State Budget [Paragraph 37 (7) of Act No. 289 / 1995 Coll., as amended by Act No. 320 / 2002 Coll., No. 149 / 2003 Coll., No. 1 / 2005 Coll. and No. 186 / 2005 Coll.] in order to provide the owners of the forest that have a designated forestry operator (Section 37 (6) of the Act) with the funds to pay compensation for their activities in accordance with Decree No. 423 / 2011 Coll. The counties will take them down to 5192 and point them out to forest owners on this entry. The owners of the forest, if they are municipalities, will also accept them at a minimum of 5192 and pay them to the forest farms by means of a plural.
(20) Item 5192 also covers the amounts referred to in the State Budget [Paragraph 26 (2) of Act No. 289 / 1995 Coll., on Forests, and amending and supplementing certain laws (Forest Act)] to the counties [Paragraph 47 (4) of Act No. 289 / 1995 Coll., as amended by Act No. 320 / 2002 Coll.], in order to cover the costs incurred by these municipalities for the processing of the forestry scheme (§ 25 of Act No. 289 / 1995 Coll.) by the competent persons (§ 26 (1) of the same Act). The counties will take them down to 5192 and point them out to the municipalities on this entry. They shall be accepted by municipalities under heading 2324 and the amounts shown to the relevant persons for the processing of the syllabus shall be assigned to heading 5169.
(21) Item 5192 also covers the amounts referred to in the State Budget [Paragraph 24 (2) of Act No. 289 / 1995 Coll., on Forests and on the amendment and addition of certain laws (Forest Act)] to the counties (Paragraph 47 (4) of Act No. 289 / 1995 Coll., as amended by Act No. 1 / 2005 Coll.), in order to provide the owners of the forest which were required under the Forest Plan or Forest Code No. 48 (3) of Act No. 289 / 1995 Coll., as amended by Act No. 320 / 2002 Coll.) with the funds to provide the owners of the first Act No. 289 / 1995 Coll.) with a partial reimbursement of the increased costs of that plant under Section 2 of Act No. 80 / 1996 Coll. The counties accept these payments by a minimum of 5192 and point out to the municipalities with extended coverage on this entry by a positive. Likewise, municipalities with extended scope will take them from the regions to 5192 and point them to forest owners on this entry by plume.
(22) Item 5192 also covers the amounts referred to in the State Budget [§ 35 (1), third sentence, and paragraph 3 of the First Act No. 289 / 1995 Coll., on forests and on the modification and addition of certain laws (forest law)] to the counties (§ 47 (4) of Act No. 289 / 1995 Coll., as amended by Act No. 1 / 2005 Coll.), which required forest owners to implement measures to meliorate or cover byths or activities to prevent the dangers of avalanches, the formation of landslides and rafts, flood waves and the removal of natural disasters [§ 48a (1) (f) of Act No. 289 / 1995 Coll., as amended by Acts No. 132 / 2000 Coll., No. 320 / 2002 and No. 186 / 2006 Coll.] to cover those owners of the costs which they have incurred. The counties will accept these payments by way of a minimum on item 5192 and point out to forest owners on this item by means of a plural.
(23) Item 5192 also covers the amounts referred to in the State Budget [Sections 11 (3) and 35 (4) of the Second Act No. 289 / 1995 Coll., on Forests, and amending and supplementing certain laws (Forestry Act)] in order to enable the owners of the forest who have been required to suffer to make use of their land for the preparation, construction or maintenance of the facilities of the meliorations and the payment of byproducts (Section 35 (4) of the First Act No. 289 / 1995 Coll.), the compensation of property damage resulting from the limitation of the yield or other use of those parcels. The counties accept these refunds by a Minute on item 5192 and point to forest owners on this item by a plume.
(24) Item 5192 also covers the amounts referred to in the State Budget [§ 11 (3) and Article 36 (3), second sentence, and paragraph 4, second Act No. 289 / 1995 Coll., on Forests and on the amendment and addition of certain laws (Forest Act)] to the counties which have decided [§ 48a (1) (h) of Act No. 289 / 1995 Coll., as amended by Acts No. 132 / 2000 Coll., No. 320 / 2002 Coll. and No. 186 / 2006 Coll.] on the amount of compensation and the body required to provide such compensation to forest owners of the increased costs caused by these restrictions (§ 2 and § 36 (5) of Act No. 289 / 1995 Coll.), is the compulsory body of the Czech Republic to provide these owners of the forest with compensation of the increased costs caused by these restrictions (§ 2 and 3 of Decree No. 80 / 1996 Coll. The counties shall accept these refunds by a minimum of 5192 and shall refer to the owners of the protective woods and special purpose forests on this heading by a plum.
(25) Item 5192 also covers the amounts referred to in the State Budget (Paragraph 45 (1) of Act No. 258 / 2000 Coll., on the Protection of Public Health and on the Amendment of Certain Related Acts, as amended by Act No. 267 / 2015 Coll.) to the counties [§ 15 (1) (a) of Act No. 372 / 2011 Coll., on Health Services and Conditions of Provision (Health Services Act)] to pay to health service providers compensation for the costs associated with the protection against the emergence and spread of infectious diseases and to limit their occurrence (§ 45 (1) of Act No. 258 / 2000 Coll., as amended by Act No. 320 / 2002 Coll., and No. 375 / 2011 Coll., and Decree No. 224 / 2002 Coll. The counties will take them down to 5192 and they will pay them off to health service providers.
(26) Item 5192 also covers the amounts referred to in the State Budget through the counties to cover the costs incurred by pharmacies with the surrender of unfit medicines to persons pursuant to § 88 (3) of Act No 378 / 2007 Coll. and with their removal by such persons [§ 89 (2), second sentence, Act No. 378 / 2007 Coll., on Medicines and on Changes to Certain Related Acts (Law on Medicines), as amended by Act No. 141 / 2009 Coll.]. The counties will accept them on item 5192 in a minute and pay them to pharmacies by means of a pass on this item. "
62. In Annex B, entry 5194, first and second sentences are renumbered as paragraph 1, third and fourth as paragraph 2, fifth as paragraph 3, sixth and seventh as paragraph 4, in paragraph 1, the sentence is replaced by the sentence "Expenditure on the acquisition of items to be provided as gifts or from social service (§ 2055 et seq. of the Civil Code), including in-kind gifts provided in the framework of humanitarian aid abroad [Act No 151 / 2010 Coll., § 5 and 6 of the Decree of the Government No 463 / 2000 Coll., as amended by the Act No. 375 / 2002 Coll., and § 7 (1) (b) and § 8 (3 of the Act No 239 / 2000 Coll., on the Integrated Rescue System and amending Certain Laws, as amended by Acts No 320 / 2002 Coll.]. '; and at the end of the paragraph, the sentence" Propitative provision is not considered to be included in the subject matter. In addition, expenditure on the purchase of items to be transferred shall be replaced by "or', in paragraph 4, the word" Does not include 'shall be replaced by "Does not belong to item 5194' and, at the end of paragraph, the sentence" The disciplinary fees provided in the form of cash gifts to members of the Security Corps and to professional soldiers shall be added to item 5028 'and the following paragraph 5 is added:
"(5) Expenses on perishable gifts, the price of which is very low, such as cut flowers bought in small numbers, shall not be included in item 5194. Such expenditure shall fall under heading 5139. ';
63. In the Annex to Part B, in the entry for entry 5195, at the end of the dot, the words "as amended by Acts No 281 / 2009 Coll., No 73 / 2011 Coll., No 367 / 2011 Coll., No 136 / 2014 Coll. and No 206 / 2017 Coll. 'are replaced by the words" as amended by Acts No 281 / 2009 Coll.'.
64. In Part B of the Annex, entry 5197 reads as follows:
"(1) This includes compensation for the increased cost of living provided to employees who have a place of work abroad as a regular place of work [Paragraph 189 (6) (a) of the Labour Code], pursuant to Section 3 of the Government Decree No. 62 / 1994 Coll., on the provision of compensation for certain expenses to employees of budgetary and contribution organisations with a regular place of work abroad, as amended by the Government Regulations No. 183 / 1999 Coll., No. 214 / 2003 Coll. and No. 536 / 2005 Coll., in particular to employees in service abroad [§ 67 of Act No. 234 / 2014 Coll., on State Service, as amended by Acts No. 26 / 2016 Coll., and No. 150 / 2017 Coll., § 2 (b) of the Act No. 62 / 1994 Coll., on Foreign Service and on the amendment of certain laws (Foreign Service Act No. 5173)], acting under Section 4 (Act No. 150 / 2017 Coll.).
(2) Subheading 5197 includes compensation corresponding to the refunds referred to in paragraph 1 granted to national experts (Section 67a (4) of Act No. 234 / 2014 Coll., on Civil Service, as amended by Act No. 144 / 2017 Coll.). '
65. In Part B of the Annex, in the entry for 5199, the following paragraph 4 is added at the end:
"(4) Subheading 5199 includes the expenditure of an organisation in favour of a body that assumes obligations and pays for it, in particular if it receives a debt from it (Sections 1888 to 1894 of the Civil Code), if it is not an obligation, the expenditure of which belongs to other items in Class 5, and the expenditure of the organisation in favour of the body which exercises its rights and the organisation pays it for it, in particular if it receives a claim (Sections 1879 to 1887 of the Civil Code), if it is not a right, the expenditure of which is assigned to other items in Class 5. '
66. In the Annex, in Part B, under heading 52, the first and second sentences shall be referred to as paragraphs 1, third to eighth as paragraphs 2 and ninth to twelfth as paragraph 3, in paragraph 2, the fourth sentence shall be replaced by the words "in the case of transfers'; in paragraph 3, the words" This shall not apply to transfers' shall be replaced by "Paragraph 2 shall not apply to transfers'; in the words in brackets in this sentence, the words" paragraph 12 'shall be replaced by "paragraph 15', the word 'and' shall be replaced by a comma line, and the words" and No 24 / 2017 Coll. 'shall be added at the end of the following paragraph 4:
"(4) Transfers are and to the relevant items from groups 52, 53, 54, 55 and 63 include, for example:
(a) subsidies provided pursuant to § 14 et seq. of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, including individual and systemic subsidies pursuant to § 13 (3) (c) and (d) of Act No. 218 / 2000 Coll., as amended by Act No. 465 / 2011 Coll.,
(b) subsidies granted pursuant to § 10a to 10d of Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, as amended by Act No. 24 / 2015 Coll.,
(c) operating allowances granted to the contributory organisations set up by the state's organisational units pursuant to § 54 (2) of Act No. 218 / 2000 Coll.,
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Regulation Information
| Citation | Decree No. 12 / 2018 Coll., amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.01.2018 |
|---|---|
| Effective from | 24.01.2018 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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