Decree of the Central Geological Office and Ministry of Finance No. 22 / 1961 Coll.
Decree of the Central Geological Office and Ministry of Finance on the design, budgeting, planning, financing, invoicing and payment of geological works
Valid
Effective from 01.04.1961
22
DECLARATION
Central Geological Office and Ministry of Finance
of 15 February 1961
on planning, budgeting, planning, financing, invoicing and payment of geological works
The Central Geological Authority and the Ministry of Finance, in agreement with the State Planning Commission and other participating bodies, after consulting the Regional National Committees and selected enterprises, shall determine, pursuant to Section 2 of Government Regulation No 11 / 1958 Coll., on the organisation of the State Geological Service, Section 11 (1) and (2) of Act No 83 / 1958 Coll., on the arrangements for financial planning and financial management of national enterprises and other economic organisations of the State Socialist Sector, under Section 20 (1) (a) of Act No 8 / 1959 Coll., laying down the basic rules on the State Budget and the management of budgetary resources and under the provisions of Section 15 (1) (f) of Government Regulation No 81 / 1958 Coll., on the Administration of National Assets:
Invoicing of geological works
Invoice of geological works carried out under an economic contract
(1) For the purposes of invoicing, the extent of the works carried out by the supplier in accordance with the economic contract shall be established on the spot of the works carried out and with the participation of the customer's representative, Protocol *) within 5 days after the end of the relevant calendar month.
If the work ends during the month, or if the work is about to be invoiced by the total invoice [Paragraph 17 (1) (b)], the Protocol shall be drawn up within 5 days of its completion.
(2) In addition to the information referred to in Article 15 (4) (a), (b), (d), (e), (f), (e), (f), the protocol on the work carried out by the implementing organisations must include:
(a) the name and address of the buyer;
(b) the date and details of the economic contract;
(c) the total budgeted value of the work;
(d) other information resulting from an economic contract and, where appropriate, prescribed by specific provisions;
(e) a statement that the work carried out complies with all the rules governing the implementation of geological works, the prices in force and is in accordance with the economic contract concluded;
(f) the date and signature of the representative of the implementing organisation and the customer.
Types of invoices
(1) Geological works shall be invoiced:
(a) monthly invoices;
(b) total invoices,
(c) monthly summary invoices.
(2) Monthly invoices are invoiced for geological work carried out over a calendar month.
(3) Geological works shall be invoiced by total invoices, the execution of which is not to take more than 45 calendar days under plan or economic contract.
(4) The monthly aggregate invoices may be invoiced for geological work financed by the State budget, carried out per calendar month on multiple tasks by one enterprise.
Content of invoices
(1) Invoices for geological work may contain the following information:
(a) the indication of the invoice, indicating its type; the last monthly invoice must be explicitly marked as last,
(b) the name and address of the implementing organisation;
(c) the registered office of the branch of the bank with which the implementing organisation is related and the number of its bank account;
(d) the date of issue and the invoice number;
(e) the date of dispatch of the invoice, which must be the same as the date of the post stamp or, at the time of delivery by the consignor, the date of receipt of the invoice by the customer;
(f) the clause "payable by recovery order No.......... on........"
(g) the last day of the payment deadline for payment of the invoice, if the amount of the invoice is below 200 CZK;
(h) the name and address of the customer to which the invoice is to be sent;
(ch) the registered office of the branch of the bank with which the customer is related and its account number;
(i) the name and number of the task according to the statement from the Geological Work Plan, if the work financed by the State Budget; the date and number of the economic contract, where work is carried out under the economic contract; the monthly summary invoices shall specify their numbers, names and total amounts for the work carried out according to the relevant reports on the work carried out, according to each task;
(j) the total amount for the work carried out which must be the same as that shown in the relevant payment document and in the reports on the work carried out;
(k) data for tax purposes;
(l) other information resulting from an economic contract and, where appropriate, as prescribed by specific provisions;
(m) the stamp of the implementing organisation and the signature of the person responsible for the invoice.
(2) Protocols on works carried out as an integral part of invoices must always be attached.
(3) If the customer does not appear to draw up the Protocol (Paragraph 16 (1)), the invoice shall be accompanied by a record of the works carried out without its signature and shall state this fact in the Protocol.
Sending invoices
(1) The invoice, together with the report on the work carried out, must be sent by a recommended or certified mail.
(2) The invoice for geological work must be sent to the customer no later than 10 days after the end of the calendar month or, where appropriate, 10 days after the end of the work, if it is the last monthly invoice or the total invoice.
(3) The sub-contractor is obliged to send a monthly invoice no later than 6 days after the end of the calendar month, or 6 days after the completion of the work, if the last monthly or total invoice is not agreed on a shorter period.
(4) If the invoice or the report on the works carried out does not contain all the particulars or contains the incorrect information and if the defects have not been corrected immediately, the customer may return the invoice within 3 days of receipt and indicate the incorrect information or missing particulars on the invoice returned. In such a case, the buyer shall at the same time refuse to accept the recovery order.
(5) The supplier shall send a new invoice no later than the third day following the date on which the invoice returned was received; in the new invoice, the supplier must indicate the date on which the defective invoice was received.
Payment of invoices
(1) The invoice must be paid by the customer within 6 days of dispatch unless the agreement of the parties sets a shorter time limit.
(2) If the customer returns the invoice for defects, the payment period shall start only after the new invoice has been sent.
(3) The invoice may not be refunded without a record of the works carried out.
(4) When the geological work is invoiced by monthly summary invoices, the implementing organisation shall add to the payment document an inventory of the reports on the work carried out; the inventory shall indicate the name and number of each task and the total amount of the work carried out per task. This schedule may be replaced by a copy of the monthly summary invoice.
(5) The way invoices are paid is governed by specific rules. *)
Efficacy
This decree shall take effect on 1 April 1961.
Deputy Minister of Finance:
Dvořák v. r.
The President
Central Geological Authority:
Sucha v. r.
*) Decree of the State Office of Planning No. 298 / 1952 Ú. l., on the transmission of documents to the Geological Fund.
*) Decree No. 23 / 1961 Coll., which issues basic conditions for the supply of geological research works.
The prescribed designs will be published in the Ministry of Finance Bulletin.
*) For example, the Ministry of Finance Guidelines on the financing of certain costs of economic organisations of the State Socialist sector and on the budgeting and financing of certain expenditure of budgetary organisations of 15 July 1960, No 117 / 35 000 / 60 (Bulletin of the Ministry of Finance No 13-14 / 1960).
* *) Government Decree No. 81 / 1958 Coll., on the Administration of National Property and Decree No. 205 / 1958 Ú. l., implementing the Government Decree on the Management of National Property as amended by Decree No. 133 / 1960 Coll.
The prescribed pattern will be published in the Ministry of Finance Bulletin.
*) The prescribed pattern will be published in the Ministry of Finance Bulletin.
*) Directive of the State Bank of Czechoslovakia No 170 / 1956 Ú. l., on payment and settlement.
* *) Decree of the Minister of Finance No. 372 / 1953 Ú. l., on recovery orders.
*) Decree of the Minister of Finance No. 372 / 1953 Ú. l., on recovery orders.
* *) Act No. 69 / 1958 Coll., on Economic Relations between Socialist Organisations.
* * *) Decree of the Director General of the Czechoslovak State Bank No. 142 / 1960 Coll., on providing operating credits and applying sanctions.
*) Ministry of Finance Directive 112 / 116 630 / 56 of 18 December 1956, Ministry of Finance Directive 113 / 152 336 / 58 of 4 August 1958 (Ministry of Finance Bulletin No 9 / 1958), Government Committee on Geology Directive 43 466 332 / 57 of 21 May 1957.
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Regulation Information
| Citation | Decree of the Central Geological Office and Ministry of Finance No. 22 / 1961 Coll., on planning, budgeting, planning, financing, invoicing and payment of geological works |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.03.1961 |
|---|---|
| Effective from | 01.04.1961 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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