Full text of Act No. 3 / 2006 Coll.
Full text of Act No. 531 / 1990 Coll., on Territorial Financial Bodies, as resulting from subsequent amendments
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3
PRESIDENT OF THE GOVERNMENT
Announces
full text of Act No. 531 / 1990 Coll., on Territorial Financial Bodies, as follows from amendments made by Act No. 337 / 1992 Coll., Act No. 35 / 1993 Coll., Act No. 325 / 1993 Coll., Act No. 85 / 1994 Coll., Act No. 311 / 1999 Coll., Act No. 132 / 2000 Coll., Act No. 218 / 2000 Coll., Act No. 253 / 2000 Coll., Act No. 58 / 2001 Coll., Act No. 320 / 2002 Coll. and Act No. 444 / 2005 Coll.
THE LAW
on the territorial financial authorities
The Czech National Council decided on this law:
(1) Territorial Financial Authorities are administrative offices which:
(a) the tax administration is carried out in accordance with a special legislative provision (1);
(b) carry out financial control under special legislation2),
(c) conduct infringement proceedings in their field of activity (3);
(d) carry out checks on compliance with the obligations laid down by the Accounting Act and impose fines and the obligation to eliminate the unlawful situation under the special legislature4);
(e) carry out a price check and impose fines in accordance with special legislation5);
(f) under the authority of the Ministry of Finance (hereinafter referred to as "the Ministry"), provide international tax administration assistance and recovery of certain financial claims pursuant to special legislation6;
(g) transfer tax revenue which they collect and enforce and which is not the income of the State budget under special legislature7);
(h) supervise lotteries and other similar games in accordance with special legislation8);
(i) carry out checks on the name of the establishment and impose fines and the obligation to remedy deficiencies under the Trade Code (9);
(j) carry out checks
1. compliance with the obligations for the colouring and labelling of certain hydrocarbon fuels and lubricants under the Specific Legislation (10);
2. whether only labelled tobacco products are stored or sold 11),
3. whether the prohibition on the offer and sale of spirit drinks and tobacco products (11) is respected;
(k) carry out the management of contributions for breaches of budgetary discipline; 12),
(l) exercise control over the administration of charges which are the revenue of the State budget if other authorities are competent to manage them in substance 13),
(m) collect and enforce the cash transactions they have imposed under this or special law;
(n) carry out other activities where specific legislation so provides.
(2) The powers referred to in paragraph 1 (a) to (m) are exercised by the territorial financial authorities, unless special legislation14 provides otherwise.
The system of territorial financial authorities shall be composed of the financial authorities and the financial directorate.
Local jurisdiction
(1) Unless otherwise provided for in specific legislation, the local jurisdiction of the territorial financial authorities of the legal entity shall be governed by its registered office in the territory of the Czech Republic and by the natural person of the place of permanent residence or the place of residence of the alien in the territory of the Czech Republic. If the natural person does not have a permanent residence in the territory of the Czech Republic, the local competent territorial financial authority, within the territory of which the natural person mainly resides. If the place of permanent residence cannot be ascertained, local jurisdiction is determined by the last known place of residence in the Czech Republic.
(2) The control referred to in Article 1 (1) (i) and (j) shall be carried out by a territorial financial authority within its territorial scope, even if it is not locally competent for the controlled entity under paragraph 1.
Paragraphs 1 to 4 are deleted.
(5) In doubt, the local jurisdiction shall be determined by the Financial Directorate; where local jurisdiction is being determined outside its jurisdiction, it shall be determined by the Ministry.
Financial offices
(1) The names, registered offices and territorial jurisdiction of the financial authorities are defined in Annex 1 to this Act.
(2) If the administrative districts of the municipalities with extended scope or administrative districts of the municipalities with mandated municipal authority change, the territorial scope of the financial offices shall also be changed from the first day of the calendar year following the effective date of the change of administrative districts of the municipalities with extended scope or administrative districts of the municipalities with mandated municipal authority.
(1) Save as otherwise provided for in this Act or in a separate law, the tax authorities listed in Annex 1 to this Act shall exercise in the designated territorial districts the powers referred to in Article 1 (1) (a), (c), (d), (f), (g), (h), (i), (j), (m) and (n).
(2) The scope referred to in Article 1 (1) (b), (k) and (l) shall be exercised by the tax authorities listed in Annex 2 to this Act, within the territorial districts defined here.
The Financial Office shall be managed and managed by the Director appointed and removed by the Director of the Financial Directorate.
The Ministry may set up financial offices which are their internal organisational units. The workplaces of the financial offices shall be established and repealed by the Ministerial Order setting out the name, address and scope of the activities which each of the financial offices must provide.
Financial Directorate
(1) The names, registered offices and territorial scope of the Financial Directorate are defined in Annex 3 to this Act.
(2) The Financial Directorate shall exercise its competence in the territorial area of the territorial districts of its managed financial offices.
Financial Directorate
(a) manage the financial authorities;
(b) conduct tax administration to the extent provided for by this law or by special legislation1), including search activity 1);
(c) review decisions of the financial authorities given in administrative proceedings;
(d) carry out financial control under special legislation2);
(e) exercise price control and impose fines under special legislation5),
(f) conduct infringement proceedings in its field of activity (3);
(g) carry out, in justified cases, acts which otherwise fall within the competence of the financial authorities under its control or may participate in the execution of such acts;
(h) process data obtained in the exercise of the jurisdiction of the territorial financial authorities in its territorial area.
(1) The Financial Directorate is an entity. It ensures the personal and material needs of the financial authorities it manages.
(2) The Financial Directorate shall be managed and the Director appointed and removed by the Minister of Finance of the Czech Republic shall be responsible for its activities.
(3) The Financial Directorate may, where justified, entrust the execution of certain tax-management, financial control and infringement proceedings other than the locally competent Financial Office with its responsibility.
Ministry
(a) manage the Financial Directorate;
(b) carry out tax administration to the extent provided for by specific legislation1), including search activity 1);
(c) review decisions of financial directorates given in administrative proceedings;
(d) carry out, in justified cases, acts which otherwise fall within the competence of the territorial financial authorities or may participate in the execution of such acts;
(e) in duly justified cases, it may entrust a non-locally competent territorial financial authority with the management of certain taxes, infringement proceedings or other activities;
(f) specify the conditions for bankruptcy proceedings for the appointment of directors of financial offices and financial directorates;
(g) process data obtained in the exercise of the jurisdiction of the territorial financial authorities in their territorial area;
(h) may delegate to the territorial financial authorities the conduct of international tax management assistance and international assistance in the recovery of certain financial claims under specific legislation;
(i) to ensure its tasks in the field of education and personnel management, collect and process the following personal data of the personnel of the territorial financial authorities:
1. name and / or surname, surname and / or change of name, title, date of birth, sex, age, disability, change in working capacity;
2. the highest level of education achieved, including the date of graduation and its field of study; foreign language and degree of knowledge,
3. workplace designation (territorial financial authority, including its internal organisational breakdown), workplace number,
4. personal number, identification number, type of employment relationship, date and reason for the establishment and termination of the employment relationship; the total period during which the staff member is in employment relationships; the duration of the staff member's employment relationship with the organisational component; the period during which he works in the Ministry department, the period of professional experience counted, the period of time agreed, the reason for and the date of removal from the register,
5. the activities carried out, the systematic place of work, the degree of education prescribed, the category of staff member, the job classification, whether he is a senior employee and in what position, whether he is entitled or receiving an old-age pension, the degree of security clearance,
6. the method of remuneration, the grade and grade awarded, the individual components of the salary (tariff, personal surcharge, special premium, management surcharge, additional allowances, remuneration),
7. the designation, number and name of the educational event, the date on which it begins and ends, whether the test is completed and the result thereof.
Rights and obligations of the personnel of the territorial financial authorities
repealed
The staff of the territorial financial authorities carrying out the tasks of those authorities in accordance with Article 1 (1) and exercising the powers conferred on them under the responsibility of carrying out those tasks shall not engage in control, tax and accounting consultancy or similar activities for tax entities and recipients of subsidies. At the same time, auditors, account auditors, statutory bodies or their members, members of supervisory or administrative boards, prosecutors, liquidators and administrators of bankruptcy matters, balancing and special administrators shall not be auditors.
Service card
The staff of the territorial financial authorities carrying out the tasks referred to in Article 1 (1) shall demonstrate their entitlement to this activity by means of a service card issued by the employer. The model of the service card shall be determined by the Ministry by a decree.
(1) The persons (hereinafter referred to as "injured") who have provided assistance to the staff of the Financial Directorate in carrying out the tasks referred to in Article 1 (1) and who have provided such assistance at the request or with the knowledge of that staff member shall be liable for the damage, if it has been incurred in doing so, to compensation. compensation shall not be granted if the injured party has intentionally caused the damage himself. Reimbursement on the victim's proposal shall be provided by the relevant Financial Directorate.
(2) If the victim has suffered injury or death, the extent and amount of compensation shall be determined in accordance with the rules on compensation for accidents at work and occupational diseases.
(3) The Financial Directorate shall also provide compensation for damage caused to the injured party in connection with the provision of assistance under paragraph 1. In so doing, the actual damage shall be recovered by stating in the previous situation; where this is not possible or expedient, it shall be paid in cash. The injured party may also be granted compensation for the costs of acquiring a new case by compensation for the injured party.
(4) The Financial Directorate shall also provide compensation for damage caused by the person who provided the assistance referred to in paragraph 1.
(5) If the Financial Directorate has made good the damage referred to in paragraphs 1 to 4, it may claim the payment of an amount equal to the amount provided to the injured party or the person who caused the damage.
repealed
heading deleted
Proceedings in matters falling within the competence of the territorial financial authorities shall be governed by specific legislation.
(1) The Ministry of the Interior provides the Ministry for the performance of tasks under § 11 (b) to (e) and the Territorial Financial Authorities for the exercise of competence under § 1 of the population registration information system
(a) citizens of the Czech Republic,
(b) foreigners with a residence permit or a temporary residence permit or a permanent residence permit in the territory of the Czech Republic, foreigners residing on the territory of the Czech Republic on the basis of a long-stay visa granted under a special legislation and foreigners who have been granted asylum in the territory of the Czech Republic,
in electronic form in a way that allows remote and continuous access.
(2) Furthermore, the Ministry of the Interior shall provide the Ministry for the performance of tasks under § 11 (b) to (e) and the Territorial Financial Authorities for the exercise of their powers under § 1 of the register of birth numbers with data on the natural persons to whom the birth number has been assigned but not referred to in paragraph 1, in electronic form in a manner enabling remote and continuous access.
(3) The data provided under paragraph 1 are:
(a) State citizens of the Czech Republic
1. name (s) or surname (s), surname (s) or change thereof, surname (s),
2. date of birth,
3. sex and its change,
4. place and district of birth; for a citizen born abroad, the place and state in whose territory the birth took place,
5th birth number,
6. citizenship,
7. the address of the place of residence, including previous addresses of the place of residence,
8. the beginning of the permanent residence, or the date of cancellation of the permanent residence or the date of termination of the permanent residence in the Czech Republic,
9. Waiver or limitation of legal capacity;
10. residence and residence and duration;
11. The birth number of the father, mother or other legal representative, if any; where one of the parents or other legal representative does not have a birth number, his name and, where applicable, his name, surname and date of birth;
12th family status, date of his change and place of marriage,
13. Husband's birth number; if the spouse is a foreigner who is not assigned a birth number, his name and, where applicable, his name, his surname and date of birth;
The 14th birth number of the child,
15. adoption of the child,
16. Date, place and district of death; if the death of a citizen is outside the territory of the Czech Republic, the date and State on whose territory the death occurred,
On the 17th day in the court's decision on the declaration of death as the day of death;
(b) for aliens referred to in paragraph 1 (b):
1. name (s), names (s), surname (s), change thereof, surname (s),
2. date of birth,
3. sex and its change,
4. the place and state on whose territory he was born;
5. birth number, if assigned,
6. citizenship,
7. Nature and address of residence,
8. Number and validity of residence permit,
9. beginning of stay or date of cancellation of residence details,
10. Waiver or limitation of legal capacity;
11. administrative expulsion and the period during which entry into the Czech Republic is not allowed,
12. family status, date and place of his change, name and / or surname, spouse's surname, birth number or date of birth,
13. the name and, where applicable, the name of the child, if the child is a stranger referred to in paragraph 1 (b), and his / her birth number; where the birth number has not been assigned, the date of birth;
14. the name and, where applicable, the name of the father, the mother or any other legal representative, if they are foreigners referred to in paragraph 1 (b), and their birth number; where one of the parents or other legal representative does not have a birth number, his name and, where applicable, his name, surname and date of birth;
15. expulsion and the period during which entry into the Czech Republic is not allowed,
16. Date, place and district of death; if there is a death outside the territory of the Czech Republic, the State in whose territory the death occurred or the date of death,
On the 17th day in the court's decision to declare himself dead as the day of death.
(4) The data provided under paragraph 2 shall be:
(a) the name and / or surname, surname and / or surname,
(b) birth number,
(c) in the case of a change in the birth number of the original birth number,
(d) the day, month and year of birth;
(e) the place and district of birth, for a natural person born abroad, the State on whose territory he was born.
(5) The provisions of paragraphs 1 to 4 shall be without prejudice to the obligation of the national authorities and the authorities of the local authorities which keep records of persons to transmit data to the territorial tax authorities and the Ministry in accordance with the law governing the administration of taxes and charges.
Transitional and final provisions
(1) The right of management of the national property used so far by district, urban, district and regional financial administrations and the Financial Administration in the capital of Prague passes free of charge to the Financial Directorate.
(2) The rights and obligations of the labour relations of financial management staff are transferred to the Financial Directorate.
(3) All claims and liabilities of financial administrations are transferred to the Financial Directorate.
(4) If the concept of district financial administration is used in the legislation, this shall be understood as the Financial Office. If the term Regional Financial Administration is used, this means the Financial Directorate.
_
a) Act of the Czech National Council No. 33 / 1970 Coll., on Financial Administrations,
b) the last sentence in § 12 (3) of the Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic No. 161 / 1976 Coll., implementing the Act on payroll tax.
This Act shall take effect on 1 January 1991.
Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, became effective on 1 January 1993.
Act of the Czech National Council No. 35 / 1993 Coll., amending and supplementing the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, Act of the Czech National Council No. 531 / 1990 Coll., on Territorial Financial Authorities, and Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, became effective on 1 January 1993.
Act No. 325 / 1993 Coll., amending and supplementing Act No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 199 / 1993 Coll., and Act No. 531 / 1990 Coll., on Territorial Financial Bodies, as amended by Act No. 337 / 1992 Coll. and Act No. 35 / 1993 Coll., became effective on 1 January 1994.
Act No. 85 / 1994 Coll., amending and supplementing the Act of the Czech National Council No. 368 / 1992 Coll., on administrative fees levied by the administrative authorities of the Czech Republic, as amended by the Act of the Czech National Council No. 10 / 1993 Coll. and Act No. 72 / 1994 Coll., Act No. 531 / 1990 Coll., on the Regional Financial Authorities, as amended by the Act of the Czech National Council No. 337 / 1992 Coll., the Act of the Czech National Council No. 35 / 1993 Coll., Act No. 325 / 1993 Coll., Act No. 315 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 369 / 1992 Coll.
Act No. 311 / 1999 Coll., amending Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended, came into force on 1 January 2000.
Act No. 253 / 2000 Coll., on International Tax Administration Assistance and Amendment to Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended, took effect on the date of its publication (11 August 2000).
Act No. 132 / 2000 Coll., on the amendment and abolition of certain laws related to the Act on Counties, the Act on Municipality, the Act on District Offices and the Law on the Capital City of Prague, became effective on 1 January 2001.
Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), came into force on 1 January 2001.
Act No. 58 / 2001 Coll., amending Act No. 531 / 1990 Coll., on Territorial Financial Bodies, as amended, came into force on the first day of the following month following its publication (1 March 2001).
Act No. 320 / 2002 Coll., on the amendment and repeal of certain laws in connection with the closure of the activities of the district authorities, became effective on 1 January 2003.
Act No. 444 / 2005 Coll., amending Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended, and certain other laws, became effective on 1 January 2006, with the exception of the provisions of Article 4 (1) (a) (ii) of the Act of Accession. I, points 18, 23 and 25, which take effect on 1 January 2007 and with the exception of Article I (22), which took effect on the date of its publication (11 November 2005).
Prime Minister:
Ing. Paroubek v. r.
Příloha č. 1
Annex No. 1 to Act No. 531 / 1990 Coll.
Names, offices and territorial jurisdiction of financial offices
The Financial Office for Prague 1, based in Prague, is responsible for the territorial district of Prague 115).
The Financial Office for Prague 2, based in Prague, is responsible for the territorial district of Prague 215).
The Financial Office for Prague 3, based in Prague, is responsible for the territorial district of Prague 315).
The Financial Office for Prague 4, based in Prague, is responsible for the territorial district of Prague 415).
Financial Office for Prague - South Town, based in Prague, is responsible for the territorial district of Prague 11, Prague - Kunratice, Prague - Šeberov and Prague - Újezí15).
Financial Office in Prague - Modřany with its headquarters in Prague is responsible for the territorial district of Prague 12 and Prague - Libuš15).
The Financial Office for Prague 5, based in Prague, is responsible for the territorial district of Prague 5, Prague 13, Prague 16, Prague - Lipence, Prague - Lochkov, Prague - Řeporyje, Prague - Slivenec, Prague - Velka Chuchle, Praha - Zlicina15).
The Financial Office for Prague 6, based in Prague, is responsible for the territorial district of Prague 6, Prague 17, Prague - Lysolaje, Prague - Nebusice, Prague - Front Kopanina and Prague - Suchdol15).
The Financial Office for Prague 7, based in Prague, is responsible for the territorial district of Prague 7 and Prague - Troja15).
The Financial Office for Prague 8, based in Prague, is responsible for the territorial district of Prague 8, Prague - Březiněves, Prague - Lower Chabry and Prague - Děblice15).
The Financial Office for Prague 9, based in Prague, is responsible for the territorial district of Prague 9, Prague 14, Praha 18, Praha 19, Praha 20, Praha 21, Praha - Běchovice, Praha - Čakovice, Praha - Dolní Počernice, Praha - Klánovice, Praha - Kolodje, Praha - Satalice and Praha - Vinoř15).
The Financial Office for Prague 10, based in Prague, is responsible for the territorial district of Prague 10, Prague 15, Prague 22, Prague - Benice, Prague - Lower Mecholupy, Prague - Dubeč, Prague - Kolovraty, Prague - Královice, Praha - Kohlice, Prague - Nedví, Praha - Petrovice and Praha - Štěrboholy15).
The tax office in Benešov exercises jurisdiction in the administrative district of the municipality with extended scope of Benešov16).
The Financial Office in Vlashimi exercises jurisdiction in the administrative district of Vlashim16.
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Regulation Information
| Citation | Full text of Act No. 3 / 2006 Coll., Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as resulting from subsequent amendments |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.01.2006 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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