Decree No. 274 / 2017 Coll.
Decree amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended
Valid
Order
Effective from 01.01.2018
Text versions:
01.01.2018
28.08.2017
274
DECLARATION
of 21 August 2017
amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended
The Ministry of Finance provides pursuant to § 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., Act No. 304 / 2008 Coll., Act No. 221 / 2015 Coll. and Act No. 462 / 2016 Coll., for the implementation of § 4 (8):
Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transfer to the central system of accounting information of the State and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended by Decree No. 434 / 2010 Coll., Decree No. 437 / 2011 Coll., Decree No. 461 / 2012 Coll., Decree No. 472 / 2013 Coll., Decree No. 300 / 2014 Coll., Decree No. 370 / 2015 Coll. and Decree No. 447 / 2016 Coll., are amended as follows:
1. In Article 1, at the end of the text in point (d), the word "a 'is replaced by a comma and the following point (e) is inserted, including footnote 6:
"(e) the method of submitting the selected data under the legislation governing the collection of selected data for the purpose of monitoring and managing public financial6); and
6) Act No. 25 / 2017 Coll., on the collection of selected data for monitoring and management of public finances, as amended by Act No. 183 / 2017 Coll. Decree No. 272 / 2017 Coll., implementing certain provisions of the Act on the collection of selected data for the purposes of monitoring and management of public finances. '
Point (e) shall be renumbered as point (f).
2. In Article 2, at the end of the text in point (l), the word "a 'is deleted.
3. In Article 2, at the end of point (m), the dot is replaced by a comma and the following point (n) is added, including footnote 7:
"(n) the data to be provided under the law on the collection of selected data for monitoring and management of public financial7).
7) Sections 3, 4, 5 and 6 of Act No. 25 / 2017 Coll., on the collection of selected data for the purposes of monitoring and management of public finances. '
4. In the heading of Part Three, the words "AND THE SELECTED 'shall be inserted after the words" FINANCIAL'.
5. The following Section 23a is inserted after Section 23, including the title and footnote 8:
General for transmission of selected data
(1) The provisions of Part Two shall apply mutatis mutandis to the format, transmission, security and extent of transmission of the selected data, unless otherwise specified in Part Three.
(2) Article 5 (5), (6) and (7) shall apply mutatis mutandis, unless otherwise provided for in other legislation8), for the transmission of selected data by municipalities, voluntary municipalities and aid organisations established by municipalities, voluntary municipalities and counties.
8) Act No. 25 / 2017 Coll., on the collection of selected data for monitoring and management of public finances, as amended by Act No. 183 / 2017 Coll. '.
6. The following Section 24a is inserted after Section 24, including the title and footnote 9:
Dates of transmission of selected data
(1) Entities shall compile and transmit selected data in a formalised data levy at the dates specified by other legislation8).
(2) The structure of the individual data selected is laid down in a different legislation9).
9) Decree No. 272 / 2017 Coll., implementing certain provisions of the Act on the collection of selected data for the purposes of monitoring and management of public finances. '
Transitional provisions
1. For the accounting year beginning before 1 January 2018, Decree No. 383 / 2009 Coll., as effective before the date of entry into force of the Decree, shall apply.
2. Selected data pursuant to Section 23a of Decree No. 383 / 2009 Coll., as effective from the date of entry into force of this Order, are to be transmitted by the entities for the first time for the period beginning on or after 1 January 2018.
Efficacy
This Decision shall enter into force on 1 January 2018.
Minister:
Ing. Busy v. r.
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Regulation Information
| Citation | Decree No. 274 / 2017 Coll., amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transfer to the central system of the state's accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.08.2017 |
|---|---|
| Effective from | 01.01.2018 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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