Act No. 243 / 2000 Coll.
Law on the budgetary determination of the revenue of certain taxes to local authorities and certain state funds (Law on the budgetary determination of taxes)
Valid
Effective from 01.01.2001
243
THE LAW
of 29 June 2000
on the budgetary determination of the revenue of certain taxes to local authorities and certain national funds (Law on budgetary determination of taxes)
Parliament has decided on this law of the Czech Republic:
Subject matter
This law provides for the budgetary determination of value added tax, excise duty, income tax and real estate tax.
Basic concepts
For the purposes of this Act:
(a) by the national gross income of the tax, the funds collected during the financial year (1) by the tax administrator, less the funds recovered; the amounts collected in fines and the amounts used to cover the costs of tax proceedings are not included in the national gross income tax, 1)
(b) the yield of the part of the gross income of the tax referred to in (a) recorded on the tax due;
(c) beneficiary municipality, county, State Fund for Transport Infrastructure, 4)
(d) the amount to be transferred the difference between the recipient's tax income and the part of the tax income transferred to the beneficiary overall from the beginning of the financial year.
Tax revenue of regional budgets
(1) The tax revenue of the budgets of each region consists of:
(a) corporate tax in cases where the taxpayer is the county concerned, with the exception of tax levied at a special rate;
(b) a share of 10,23% of the national gross return on value added tax;
(c) a share of 10,23% of the national gross income tax on natural persons from dependent activities paid by the taxpayer, with the exception of income tax on natural persons levied at a special rate;
(d) a share of 10,23% of the national gross income tax on natural persons collected at a special rate;
(e) proportion to 10,23% of national gross income tax on natural persons, excluding:
1. income taxes on natural persons from dependent activities paid by the taxpayer;
2. taxes on natural persons' income collected at a special rate,
3. the advance payment of the taxpayer in the flat-rate scheme on personal income tax and on personal income tax equal to the flat-rate tax;
(f) the share of 10,23% of the national gross income of corporation tax, with the exception of the profits referred to in (a) and (g) of Article 4 (1);
(g) a share of 10,23% of the income of the taxpayer in the flat-rate scheme on the income tax of natural persons and the income of the income tax of natural persons equal to the flat-rate tax.
(2) The county shall be responsible for the part of the national gross income of the tax referred to in points (b) to (f) of paragraph 1 and for the yield of advances and taxes referred to in paragraph 1 (g) of this Article.
(a) the percentage referred to in Annex 1 to this Act multiplied by 0,9222;
(b) the ratio of the number of children, pupils and students in schools, with the exception of language schools with national language examination law, in education and accommodation establishments providing full-time education, accommodation and catering, and in leisure and leisure centres, in the territory of the county, to the number of such children, pupils and students for all counties, expressed as a percentage and multiplied by a coefficient of 0,0778, in the number of children, pupils and students, not including individually educated children, individually educated pupils, pupils performing compulsory schooling in a school outside the Czech Republic, in a school established by a diplomatic mission or consular office of the Czech Republic, in a foreign school of education under a foreign education programme in which the Ministry of Education, Youth and Sports allowed to perform compulsory schooling, and in a European School Convention on the Statute of the European Schools.
(3) In determining the number of children, pupils and students, for the purposes of the calculations referred to in paragraph 2, the documentation of schools carried out under the Education Act shall be based on the status as at 30 September of the year immediately preceding the current year. In the case of higher vocational schools, children's homes and educational and accommodation facilities and leisure centres, the status shall be based on 31 October of the year immediately preceding the current year.
(4) For the purposes of the calculations referred to in paragraph 2, the number of children, pupils and students shall be multiplied by the coefficients laid down by the Government by its regulation.
(5) The tax income referred to in paragraph 1 (a) shall not include the payment of the difference between the tax charged or the additional tax levied by the tax administrator and the tax levied by the tax administrator or by the counties awarded or subsequently granted or the accessories of the tax. (4a)
(6) The Ministry of Finance shall determine, by means of a decree drawn up on the basis of data drawn up by the Ministry of Education, Youth and Sports, with effect from 1 September of the current year, the percentage by which each region contributes to the part of the national gross tax revenue referred to in paragraph 1 (b) to (f) and the advance and tax revenue referred to in paragraph 1 (g).
Tax revenue of municipal budgets
(1) The tax revenue of the municipal budgets consists of:
(a) the proceeds of real estate tax; the beneficiary is the municipality in whose territory the property is situated,
(b) a share of 25,93% of the national gross return on value added tax;
(c) a share of 25,93% of the national gross income tax on natural persons from dependent activities paid by the taxpayer, with the exception of income tax on natural persons collected at a special rate;
(d) a share of 25,93% of the national gross income tax on natural persons collected at a special rate;
(e) a share of 25,93% of the national gross income tax on natural persons, excluding:
1. income taxes on natural persons from dependent activities paid by the taxpayer;
2. taxes on natural persons' income collected at a special rate,
3. the advance payment of the taxpayer in the flat-rate scheme on personal income tax and on personal income tax equal to the flat-rate tax;
(f) a share of 25,93% of the national gross income of corporation tax, with the exception of the income referred to in (g) and (a) of Paragraph 3 (1);
(g) corporate tax in cases where the taxpayer is the municipality, with the exception of tax levied at a special rate;
(h) a share of 1,5% of the national gross income tax on natural persons from dependent activities paid by the taxpayer, with the exception of the income tax on natural persons collected at a special rate;
(i) a share of 25,93% of the taxable person's advance payment in the flat-rate scheme on personal income tax and the income of personal income tax equal to the flat-rate tax.
(2) The percentage by which municipalities, with the exception of the capital of Prague, Plzeň, Ostrava and Brno (hereinafter referred to as "other municipalities") participate in the part of the national gross tax revenue referred to in points (b) to (f) of paragraph 1 and the advance and tax revenue referred to in paragraph 1 (i) is calculated as the sum of:
(a) the ratio of the calculated area of the cadastral territory of the municipality (paragraph 7) to the total calculated area of the cadastral territory of all municipalities, expressed as a percentage multiplied by the coefficient 0,0280;
(b) the ratio of the population of the municipality to the population of all municipalities, expressed as a percentage multiplied by 0,0932;
(c) the ratio of the number of children, pupils and students in schools, with the exception of language schools with the right of national language examinations, in school education and accommodation facilities providing full-time education, accommodation and meals, and in leisure and leisure centres established by municipalities and voluntary associations of municipalities to the sum of these children, pupils and students for all municipalities and voluntary associations of municipalities, expressed as a percentage and multiplied by a coefficient of 0,1515, the number of children, pupils and students in the Czech Republic shall not include individually educated children, individually educated pupils, pupils in which the Ministry of Education, Youth and Sports have granted compulsory attendance at school outside the Czech Republic, and in a school established in a diplomatic mission or consular office of the Czech Republic, in a foreign school in the territory of the Czech Republic,
(d) the ratio of multiple successive transitions calculated for the municipality by means of successive transitions coefficients, to the sum of the multiples of successive transitions calculated for the other municipalities, expressed as a percentage multiplied by 0,7273 and multiplied by the total percentage of the national gross tax revenue referred to in paragraph 1 (b). (b) to (f) and the proceeds of the advances and taxes referred to in paragraph 1 (i) shall be taken into account by the other municipalities, the total percentage being calculated as referred to in paragraph 4.
(3) The coefficients of successive transitions and multiples of successive transitions (paragraph 2 (d)) are set out in Annex 2 to this law.
(4) The total percentage by which the other municipalities are involved in the part of the national gross tax revenue referred to in paragraph 1 (b) to (f) and the advance and tax income referred to in paragraph 1 (i) shall be determined by means of a fraction in which the numerator of the conversion rate for the other municipalities listed in Annex 3 to this Act and the total population of the other municipalities and the denominator shall be determined by the sum of the multiples of the respective conversion rates referred to in Annex 3 to this Act and the population of the capital of Prague, Pilsen, Ostrava, Brno and other municipalities.
(5) The percentage by which the capital of Prague, Plzeň, Ostrava and Brno participate in the part of the national gross tax revenue referred to in paragraph 1 (b) to (f) and the advance and tax revenue referred to in paragraph 1 (i) is calculated as the sum of:
(a) the ratio of the calculated area of the cadastral territory of the municipality (paragraph 7) to the total calculated area of the cadastral territory of all municipalities, expressed as a percentage multiplied by the coefficient 0,0280;
(b) the ratio of the population of the municipality to that of all municipalities, expressed as a percentage and multiplied by 0,0932;
(c) the ratio of the number of children, pupils and students in schools, with the exception of language schools with the right of national language examinations, in school education and accommodation facilities providing full-time education, accommodation and meals, and in leisure and leisure centres established by municipalities and voluntary associations of municipalities to the sum of these children, pupils and students for all municipalities and voluntary associations of municipalities, expressed as a percentage and multiplied by a coefficient of 0,1515, the number of children, pupils and students in the Czech Republic shall not include individually educated children, individually educated pupils, pupils in which the Ministry of Education, Youth and Sports have granted compulsory attendance at school outside the Czech Republic, and in a school established in a diplomatic mission or consular office of the Czech Republic, in a foreign school in the territory of the Czech Republic,
(d) the ratio of multiple of the relevant conversion rate referred to in Annex 3 to this Act and corresponding to the capital of Prague, Plzeň, Ostrava or Brno and the population of the capital of Prague, Plzeň, Ostrava or Brno to the sum of the multiples of the respective conversion rates listed in Annex 3 to this Act and the population of the capital of Prague, Plzeň, Ostrava, Brno and other municipalities, expressed as a percentage and multiplied by a coefficient of 0,7273.
(6) When determining the population of the municipality for the purposes of the calculations referred to in paragraphs 2 to 5 and paragraph 7, the situation as at 1 January of the current year is based on the population balance of the Czech Republic processed by the Czech Statistical Office on 1 January of the current year.
(7) The calculated area of the cadastral territory of the municipality for the purposes of the calculations referred to in paragraphs 2 to 5 shall be the area which is based on the data of the Czech office of surveying and cadastral on 1 January of the current year, but not more than 10 ha for each resident of the municipality.
(8) In determining the number of children, pupils and students, for the purposes of the calculations referred to in paragraphs 2 and 5, the school documentation carried out under the Education Act shall be based on the condition at 30 September of the year immediately preceding the current year. In the case of higher vocational schools, children's homes, educational and accommodation facilities and leisure centres, the status shall be based on 31 October of the year immediately preceding the current year.
(9) In the case of a school, education and accommodation establishment providing all-day education, accommodation and catering, leisure and childcare centres established by a voluntary community of municipalities, the number of children, pupils and students of that school, education and accommodation facilities providing all-day education, accommodation and catering, leisure centres and children's homes shall be assigned to the municipality in which the legal person carrying out the activities of the school, school education and accommodation facilities providing all-day education, accommodation and catering, free time centres or children's homes are located.
(10) For the purposes of the calculations referred to in paragraphs 2 and 5, the number of children, pupils and students shall be multiplied by the coefficients laid down by the Government by its regulation.
(11) The tax income referred to in paragraph 1 (g) shall not include the payment of the difference between the tax charged or the additional tax levied on the municipality by the tax administrator and the tax levied on the municipalities or the additional tax granted or the tax accessories.
(12) The Ministry of Finance provides for a decree issued on the basis of data processed by the Czech Statistical Office, the Czech Geographic and Catastral Office and the Ministry of Education, Youth and Sports, with effect from 1 September of the current year
(a) the total percentage by which other municipalities are involved in the part of the national gross tax revenue referred to in paragraph 1 (b) to (f) and the advance and tax revenue referred to in paragraph 1 (i);
(b) the percentage by which individual municipalities participate in the part of the national gross income of the taxes referred to in points (b) to (f) of paragraph 1 and the return of advances and taxes referred to in paragraph 1 (i);
(c) the percentage by which each municipality is involved in the part of the national gross income of the tax referred to in paragraph 1 (h), determined according to the ratio of the number of employees in the municipality declared in the Annex to the accounting of the income from dependent activities to the total number of employees thus declared in the Czech Republic, according to the situation as at 1 December of the immediately preceding calendar year.
Tax revenue of the State Fund for Transport Infrastructure
The tax revenue of the State Fund for Transport Infrastructure accounts for 9.1% of the national gross income of mineral oil excise duty.
Transfer of tax revenue
(1) The tax administrator transfers the tax income to the recipient at least once a month if the amount to be transferred exceeds CZK 500.
(2) The amount to be transferred in the last month of the financial year shall be transferred by the tax administrator to the beneficiary, even if this amount does not exceed CZK 500, so that the last payment period laid down by the bank holding the accounts of the tax administrator can be used and this amount has been credited to the account of the beneficiary in the same financial year. The amount to be transferred in the last month of the financial year which could no longer be credited to the account of the beneficiary for the same financial year shall be transferred by the tax administrator to the account of the beneficiary immediately after the end of the financial year as an operation for the following financial year.
(3) Where the tax administrator manages taxes which are not the income of the state budget and for which the beneficiaries do not qualify in the form of a share in the national gross income of the tax, he shall transfer the proceeds of those taxes to their recipients under this Act no later than 1 month from the date on which the funds were registered in the tax entity's personal account for their tax due.
(4) In the period from the beginning of the financial year to the entry into force of the Decree pursuant to Articles 3 (6) and 4 (12) for that financial year, the percentages set out in the Decree in force shall apply to the transfer. The total amounts transferred to beneficiaries during that period shall be settled with the following transfers of tax revenue.
(5) According to paragraphs 1 and 2, the tax administrator shall, mutatis mutandis, treat the transfer of tax revenue other than those referred to in Paragraph 1 which is addressed to beneficiaries under special laws.
(6) The tax revenue collected on the last working day of the financial year, which can no longer be transferred to the accounts of eligible beneficiaries for time reasons in that year, will be set aside from the national budget accounts before the closure of the results of the State budget management by the Czech National Bank and, after sorting into the relevant types of taxes, transferred to the accounts of eligible beneficiaries within 10 working days of the following financial year.
Suspension of the transfer of a share of the tax revenue
(1) If the territorial unit does not reduce its debt under the Budget Liability Rules Act and its debt on the following balance sheet date exceeds 60% of the average of its income over the last 4 financial years, the Ministry of Finance shall decide in the following calendar year to suspend the transfer of its share of tax revenue of 5% of the difference between the debt achieved and 60% of the average of its income over the last 4 financial years.
(2) The transfer of the share of the territorial unit to the yield may be suspended
(a) value added tax;
(b) corporation tax, with the exception of corporation tax, the taxpayer of which is the competent local authority.
(3) The tax administrator will not, on the basis of a decision of the Ministry of Finance, transfer the share of the local self-government to the tax revenue until the above mentioned decision.
Repeal of suspension of the ex officio transfer
(1) If the debt does not exceed 60% of the average of its revenue for the last 4 financial years, the Ministry of Finance will decide to cancel the suspension of the transfer of the share of tax revenue on the following balance sheet date.
(2) The tax administrator shall transfer a share of the income of the tax whose suspension of the transfer has been lifted to the local authority within 14 days of the date on which it received the decision of the Ministry of Finance to withdraw the suspension of the share of the tax revenue.
Repeal of suspension of the transfer of the share to the application
(1) The Territorial Authority may request the Ministry of Finance to cancel the suspension of the transfer of a share of the tax revenue to cover its debt incurred by the end of the financial year in which the debt of the Territorial Authority exceeds 60% of the average of its revenue for the last 4 financial years.
(2) The territorial unit shall indicate in the application the amount of the share of the income of the tax which it requests to cancel the suspension of the transfer and the debt to be used for payment.
(3) In the Decision, the Ministry of Finance will indicate the amount of the share in the income of the tax whose suspension of the transfer is cancelled and the debt to which the share is to be paid.
Transfer of the share after cancellation of the suspension upon request
(1) The tax administrator shall transfer the share of the tax revenue to the local authority within 14 days of receiving the decision on the application for suspension of the transfer of the holding.
(2) The Land Authority shall use the transferred share of the tax revenue to cover the debt referred to in the Decision within 90 days of its crediting.
(3) The territorial unit accounts for the transferred share separately.
(4) If the territorial unit does not use the share of the tax revenue transferred pursuant to paragraph 1 to pay the debt referred to in the decision within 90 days of the date on which it was credited to its account, the Ministry of Finance shall decide on a further suspension of the share of the territorial unit in the tax revenue of the amount of the funds not used to pay the debt.
Transitional provisions
(1) The tax revenue to which the municipalities have been entitled under existing legislation and which has not been transferred by 31 December 2000 shall be transferred to the municipal budgets under existing legislation.
(2) The percentage by which each municipality participates in that percentage of the national gross income referred to in § 4 (1) (b) to (f) will be published by the Ministry of Finance by decree for the first time, with effect from 1 January 2001, by the ratio of the population of the municipality to the population balance of the Czech Republic on 1 January 2000 and by the coefficient of the municipality size category to the sum of these multiples of all municipalities in the Czech Republic.
Efficacy
This Law shall take effect on 1 January 2001.
Klaus v. r.
Havel v. r.
Zeman v. r.
Příloha č. 1
Annex No. 1 to Act No. 243 / 2000 Coll.
Percentage by which each region contributes to the part of the national gross tax income referred to in § 3 (1) (b) to (f) and the yield referred to in paragraph 1 (g)
| Kraj | Procento |
|---|---|
| Hlavní město Praha | 3,183684 |
| Středočeský | 13,774311 |
| Jihočeský | 8,607201 |
| Plzeňský | 7,248716 |
| Karlovarský | 3,772990 |
| Ústecký | 8,242502 |
| Liberecký | 4,681207 |
| Královéhradecký | 6,442233 |
| Pardubický | 5,555168 |
| Vysočina | 7,338590 |
| Jihomoravský | 9,526055 |
| Olomoucký | 6,751705 |
| Zlínský | 5,251503 |
| Moravskoslezský | 9,624135 |
| Úhrn | 100,000000 |
Příloha č. 2
Annex No. 2 to Act No. 243 / 2000 Coll.
Coefficient and multiples of successive transitions
| Obce s počtem obyvatel od-do | Koeficient postupných přechodů | Násobek postupných přechodů |
|---|---|---|
| 0 – 50 | 1,0000 | 1,0000 x počet obyvatel |
| 51 – 2 000 | 1,0700 | 50 + 1,0700 x počet obyvatel z počtu obyvatel |
| 2 001 – 30 000 | 1,1523 | 2 136,5 + 1,1523 x počet obyvatel z počtu obyvatel |
| 30 001 – a více | 1,3663 | 34 400,9 +1,3663 x počet obyvatel z počtu obyvatel |
Příloha č. 3
Annex 3 to Act No 243 / 2000 Coll.
| Přepočítací koeficient | |
|---|---|
| Hlavní město Praha | 4,0641 |
| Plzeň | 2,2961 |
| Ostrava | 2,2961 |
| Brno | 2,2961 |
| Ostatní | 1,0000 |
1) Article 2 of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules).
2) Paragraph 59 (6) of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended
4) Act No. 104 / 2000 Coll., on the State Fund for Transport Infrastructure and amending Act No. 171 / 1991 Coll., on the Jurisdiction of the Bodies of the Czech Republic concerning transfers of State assets to other persons and on the National Property Fund of the Czech Republic, as amended.
4 (a) § 58 of Act No. 337 / 1992 Coll., as amended.
5) § 38a of Act No. 586 / 1992 Coll., on Income Tax, as amended.
6) Article 36 of Act No. 586 / 1992 Coll., as amended.
8) Article 46 of Act No. 337 / 1992 Coll., as amended.
9) Article 58 of Act No. 337 / 1992 Coll., as amended.
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Regulation Information
| Citation | Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to local authorities and certain state funds (Act on the budgetary determination of taxes) |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.08.2000 |
|---|---|
| Effective from | 01.01.2001 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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