Decree of the Ministry of Finance No. 25 / 1994 Coll.
Decree of the Ministry of Finance on the form of registration and transfer of taxes to their beneficiaries
Valid
Effective from 01.03.1994
25
DECLARATION
Ministry of Finance
of 21 January 1994
on the form of registration and transfer of taxes to their beneficiaries
The Ministry of Finance pursuant to § 62 paragraph 10 of the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, and § 35 paragraph 2 (c) of the Act of the Czech National Council No. 576 / 1990 Coll., on the Management Rules of the Budget Funds of the Czech Republic and the Municipality of the Czech Republic, as amended by the Act of the Czech National Council No. 10 / 1993 Coll., provides:
FORM OF IMPLEMENTATION OF THE TAXATION EVIDENCE
Labelling of taxes
(1) Any tax, levy and levy (hereinafter referred to as "tax") laid down by a special law shall, for the purposes of registration of taxes carried out by the territorial tax authorities and other authorities responsible for the administration of taxes, (1) be identified by the type of income number.
(2) In view of the clarity of the tax records, one tax may be broken down into several types, each being identified by a separate number of types of income.
Data to be reported
(1) The tax records include:
(a) identification details of tax entities (tax identification number, 2) the name of the tax entity and its residence or registered office),
(b) data from tax returns (Section 10);
(c) information on the amount of tax liability;
(d) information on the amount of the tax accessories, 3)
(e) information on the amount of taxes transferred according to the budgetary destination, (4) if the recipient of the tax is the budget of the municipality, district office or state fund of the Czech Republic (hereinafter referred to as "the recipient of taxes"),
(f) payment order data (§ 8);
(g) data from bank and post office documents (§ 4),
(h) data from receipts for cash payments of taxes;
(i) data from the accounting documents (Section 5);
(j) other information. 5)
(2) For the purposes of this Decree, a tax body means:
(a) tax debtor, 6)
(b) a joint payer (replaces a group of tax debtors whose tax obligations need not be individually registered);
(c) unclear payer (used to register payments with insufficient tax debtor identification).
Personal Account
(1) A personal accountant (7) of a tax entity (hereinafter referred to as "a personal tax account") is established for each type of income on which the tax entity has been subject, (8) or where, for that type of income, the tax entity has overpaid.
(2) A personal tax account shall also be set up for the tax payee.
(3) On the debit page (9) of the personal tax account, the statutory and depreciation sentences of the statutory and write-offs are recorded (Section 6).
(4) On the credit side (10) of the personal tax account, payment sentences (§ 4) are recorded from bank and post office documents, income tax and accounting documents.
Bank and post office documents
(1) For the purposes of this decree, a bank statement (hereinafter referred to as the "bank statement ') means a bank statement, a postal receipt.
(2) The bank statement shall record the bank connection of the tax administrator, the date of the old balance, the old balance, the corresponding turnover, the new balance and the date of the bank statement.
(3) The payment phrase contains the identification details of the tax body or tax recipient, the amount in CZK and the payment11) or the date on which the amount is written off from the tax administrator's account (e.g. on the refund of overpayments to tax entities or the transfer of amounts to tax recipients), as shown in the bank statement or postal documents, the income type number and the settlement symbol number (§ 7). One accounting heading of the bank statement shall correspond to one or more payment statements in the tax records.
Settlement document
(1) The transfer document is intended to transfer funds between individual tax accounts of different tax entities within one type of income, to correct misstated data in payment statements or to adjust the initial balances on the credit side of the personal tax accounts on the basis of data from tax entities or tax administrator.
(2) The bill of lading shall contain the payment statements.
(3) One accounting document may not transfer funds between personal tax accounts while correcting initial balances.
(4) If the bill of lading transfers funds between personal tax accounts, the sum of all payment theorems for each income type number shall be zero.
Receipt and write-off voucher
(1) The statutory and write-offs note (12) contains written or written sentences indicating the amount of tax liability of tax entities, the amount of taxes transferred to tax recipients or changes in the initial balances on the debit side of personal tax accounts.
(2) In the written or written sentence, the identification details of the tax entity or the tax recipient, the type of income number, the number of the settlement symbol (§ 7), the priority number of the payment of the tax liability, 13) the amount in CZK and the due date of the tax liability.
(3) The notional and write-off voucher may not contain statements of the amount of the tax liability and, at the same time, phrases of the change in the initial balances.
Settlement symbol
The settlement symbol numbers are used for payment phrases to distinguish the type of payment and for statutory and write-offs to distinguish the type of tax liability.
Payment order and payment order
(1) Payment way10) contains the identification data of the tax entity or the name of the tax recipient, including the bank connection, 14) the type of income, the amount indicated in CZK, the reason and date of issue and the due date.
(2) Deficits from only one type of income may be made with one payment order.
(3) The recovery order or the mass recovery order (hereinafter referred to as the "recovery order") contains the payment order details and other details required by the bank to transfer funds from the tax administrator's account to the beneficiary's account.
Closure of tax records
(1) The monthly deadline is the periodic control activity in the tax records. The monthly accounts include a check on the registration of payment notes from bank and post office documents, on the receipt documents for cash payments and on the comparison with the monthly bank statement, on the registration of accounting documents and statutory and write-off documents, 15) on the check of payment orders and payment orders and on the comparison of the credit and debit side of personal tax accounts.
(2) The annual closure shall be followed by the monthly closure of the last month of the current year. The annual closure shall serve to transfer the final balances of the current year in the personal tax accounts to the initial balances in the personal tax accounts in the record of the following year.
Tax return in tax records
The tax return in the tax records shall contain data from the relevant tax return or report form, sub-section, 16) additional or correct tax return or report, 17) which are relevant for the control and measurement of tax liability.
FINAL PROVISIONS
This Decree shall take effect on 1 March 1994.
Minister:
Ing. Coachman CSc. v. r.
1) Paragraph 1 (3) of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by Act No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll.
2) § 33 paragraph 11 of the ČNR Act No. 337 / 1992 Coll.
3) § 58 of ČNR Act No. 337 / 1992 Coll.
4) Act ČNR No. 576 / 1990 Coll., on Rules of Management of Budget Resources of the Czech Republic and Municipality in the Czech Republic, as amended by Act No. 579 / 1991 Coll., No. 166 / 1992 Coll., No. 321 / 1992 Coll., No. 10 / 1993 Coll. and Act No. 189 / 1993 Coll.
5) § 62 paragraphs 1, 3 and 4 of the ČNR Act No. 337 / 1992 Coll.
6) § 57 paragraph 1 of the ČNR Act No. 337 / 1992 Coll.
7) § 62 paragraph 1 of the ČNR Act No. 337 / 1992 Coll.
8) Paragraph 57 (2) of the ČNR Act No. 337 / 1992 Coll.
9) § 62 paragraph 3 of the ČNR Act No. 337 / 1992 Coll.
10) § 62 paragraph 4 of the ČNR Act No. 337 / 1992 Coll.
11) § 61 (1) of the ČNR Act No. 337 / 1992 Coll.
12) § 62 paragraph 2 of the ČNR Act No. 337 / 1992 Coll.
13) Paragraph 59 (6) of the ČNR Act No. 337 / 1992 Coll.
14) Paragraph 12 (1) of Decree No. 51 / 1992 Coll., on payment and settlement between banks.
15) § 62 paragraphs 3 and 4 of ČNR Act No. 337 / 1992 Coll.
16) Paragraph 13a (1) of Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll.
17) Sections 40 (2) and 41 of the ČNR Act No. 337 / 1992 Coll.
18) § 96a (1) of ČNR Act No. 337 / 1992 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 25 / 1994 Coll., on the form of registration and transfer of taxes to their recipients |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 11.02.1994 |
|---|---|
| Effective from | 01.03.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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