Act No. 186 / 1948 Coll.
Law on the Revision Service of Financial Administration
Valid
Effective from 03.08.1948
186.
Law
of 20 July 1948
on the financial management review service.
The National Assembly of the Czechoslovak Republic decided on the following Act:
In the field of financial management, a state review service is established throughout the territory (§ 3), carried out by the review bodies referred to in § 2.
(1) Revision bodies within the meaning of this Act are employees of the Ministry of Finance and of the bodies and offices subordinate to the Ministry of Finance, mandated to carry out or manage the review service pursuant to Article 3 and supervise it.
(2) The Ministry of Finance shall adjust the organisation of the review bodies as necessary and shall lay down rules on which staff members may be entrusted with the functions of the review bodies within the meaning of paragraph 1.
(3) In carrying out their duties, the review authorities shall be provided with an official revision card in the name of the authorised staff member.
(1) The Revision Service of the Financial Administration is the conduct of revisions, checks and investigations in the manner provided for by this Act (in other "review acts") in the field of taxes, levies, duties, charges and national financial monopolies, in the matters of currency and exchange, as well as in all other matters which the Financial Administration is entitled to regulate or in which it is entitled to supervise (supervision) or to examine any facts.
(2) The authorisations which relate to matters referred to in paragraph 1 under other provisions to other financial authorities shall remain unaffected.
(1) The Revision Authorities are entitled to investigate the legal provisions on the protection of the freedom of personal and household persons, the secrets of letters and the secrets of messages transmitted in the course of the review:
(a) enter all rooms, equipment and premises, if they serve any kind of operation, or if they do not serve operations, but if they require proper and complete implementation of the revision operations;
(b) to examine the rooms, facilities and premises of any property, to examine all books and records, documents, letters, documents, documents, protocols, protocols and other documents and to take copies, extracts and photographs of them.
(2) The operations referred to in paragraph 1 shall be carried out in working hours and without prior notification; if there is a danger of delay, they may also be carried out outside working hours.
(3) The Revision Authority may, in respect of the matters referred to in § 3, invite a revised subject to a request by the Office within a period of at least 15 days to make the requested information in the invitation, submit the requested explanations or submit the documents referred to in paragraph 1 (b) for inspection.
(1) The Revision Authorities may question witnesses and experts in the matters referred to in Article 3. Upon prior notification that the interview is a witness or expert, witnesses and experts shall be required to be truthful either orally or in writing.
(2) Where persons are not to be questioned, after which they may refuse to give notice, they shall be assessed in accordance with the provisions of the relevant rules on proceedings in respect of matters for which review acts are carried out, but with the following exceptions:
(a) the review body may question persons who are or have been in the service of the revised subject matter without its permission;
(b) the authorities and employees of the review associations (headquarters) of the communities (cooperatives) and interest corporations cannot refuse to give notice of what they have known in exercising their powers and cannot refuse to submit their review reports for inspection;
(c) the statement of statement or presentation of the required documents may not be refused with reference to commercial secrecy.
(3) Witnesses and experts involved in the official act of the review bodies are required to maintain strict silence on all matters which they have learned in the course of such participation, against anyone who is not obliged to make an official communication on such matters.
Where there is a risk of loss or of the introduction of the documents referred to in § 4 (1) (b), the review body may take them into custody or provide them by any other appropriate means. The documents shall be returned as soon as the reasons for their further detention have elapsed.
The powers which, in the exercise of the control, belong under other provisions to other financial authorities in matters referred to in § 3 shall apply mutatis mutandis to the review bodies under this law.
(1) The revised subject matter is not only entitled but also obliged to co-operate and provide the review bodies with all the explanations and evidence required by them.
(2) The revised subject matter must submit to the review bodies all documents referred to in Article 4 (1) (b), provide them with an appropriate and eligible post, comply with the call referred to in Article 4 (3), and do whatever is necessary to facilitate and accelerate the revision operations, unless these obligations are impossible or require special costs or exceptional work.
(3) The obligation to maintain commercial secrecy or confidentiality against a third party shall not exempt the revised subject matter of the obligations set out in paragraphs 1 and 2.
(4) The above provisions on revised subject matter shall also apply to persons acting on its behalf as representatives or agents.
The courts and public authorities, businesses, institutes, funds and other public bodies, interest corporations and employees' racers shall be required to support and provide them with the utmost urgency in writing and orally, unless they are prevented by the obligation of confidentiality laid down in specific provisions. Paragraph 5 (2) (b) remains unaffected.
(1) The Revision Body shall:
(a) they shall be reported when carrying out the revision operations in the manner referred to in Article 2 (3);
(b) to carry out acts under this law with the greatest possible acceleration, to avoid anything that might attract the attention of non-participants, and to ensure that, as far as possible, the operation of the undertaking, railway, navigation, air, postal, telegraph and telephone traffic is interrupted by a revision act at least;
(c) carry out the revision actions conscientiously and objectively and therefore take into account all the circumstances in favour of the revised subject matter.
(2) The Revision Authority is obliged to maintain strict silence on matters which it has learned in the course of the revision of the revised subject matter, or what has become known to it in the course of the service or in view of its official position, and which, either in the interest of the State or of the revised subject matter or otherwise, requires secrecy from any person who is not obliged to make an official communication on such matters, unless, in a particular case, it has been exempted from the obligation of official secrecy under the relevant provisions. This obligation shall continue unchanged in the off-duty and retired ratio as well as in the discharge of the service.
(1) In the case of revising operations carried out for tax purposes, the review body shall be entitled to conduct a final discussion with the taxpayer or with his representatives and agents, to which other financial management representatives may participate, in order to establish the basis of assessment and its contested and uncontested components. He shall draw up a minutes of the final debate, a copy of which he shall issue to the taxpayer for confirmation.
(2) If the taxpayer or his representative (agent), during the final debate, shows his consent to include a certain amount in the assessment basis and confirms it with his signature, he may not later withdraw such consent unless such inclusion in the assessment basis is contrary to the law. This provision shall be without prejudice to provisions on the revocation or amendment of official decisions and measures other than on the basis of sound remedies.
(3) Where an investigation has been carried out in the field of fees and enrichment tax to establish the value of the property or its components as a basis of assessment, the provisions of the preceding paragraphs shall apply mutatis mutandis. In such a case, the consent of the taxpayer or his agent, as shown in the manner referred to in paragraph 2, shall be deemed to be an irrevocable offer to the taxpayer to the valuation agreement for the purpose of measuring fees or enrichment tax.
Those who, as a witness or expert, indicate or confirm an error, or make it impossible to thwart or complicate the performance of the review, will be punished, not least by a criminal offence, by a court of offence within three months, or by a penalty of up to 100,000 Kns.
Any person who violates the obligation of secrecy laid down in § 5, § 3 or § 10, § 2 shall be punished, if not for a more severe criminal offence, by a court for the offence of imprisonment within three months or by a financial penalty of up to 100,000 CZK.
Those who deliberately obstruct or impede the activities of the review bodies will be punished, if not more severely punishable, by a court for criminal offences by imprisonment up to one year or by a penalty of up to 300.000 CZK.
The attempt of the offences referred to in Sections 12 to 14 is a criminal offence itself.
The prosecution of acts referred to in Sections 12, 14 and 15 shall be instituted only on the proposal of the Ministry of Finance, on the prosecution of acts referred to in Section 13 only on the proposal of either the Ministry of Finance or the revised subject matter.
After the start of the revision operations for the purposes of the tax scheme within the meaning of this Act, the revised subject matter and the persons acting on its behalf (§ 8 (4)) may not, with legal effect, carry out acts establishing the effective regret of the parties to the criminal offences which will be established on the basis of those revised acts and prosecuted in accordance with the relevant provisions.
The provisions of the Act of 13 May 1936, No. 131 Coll., on the defence of the State, and the provisions issued under it remain unaffected.
The date of the publication of this Act shall be deleted if applicable:
1. Government Order of 1 March 1919, No. 96 Coll., on the establishment of a review department at the Ministry of Finance,
2. Paragraph 17 (10) of the Decree of 29 May 1941, No 297 Coll., on recording obligations for tax and operating purposes; and
3rd Government Decree of 24 June 1942, No. 234 Coll., on the Revision Service of Financial Administration.
Revision acts pursuant to Article 3 may also be carried out with effects under this Act to examine the circumstances from before its effect.
This Act shall take effect on the day of its publication; it shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Dr Dolansky v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 186 / 1948 Coll., on the Revision Service of Financial Administration |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.08.1948 |
|---|---|
| Effective from | 03.08.1948 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0