Government Decree No. 302 / 1948 Coll.
Regulation on the financial reports of the Regional National Committees and on the delegation of certain financial authorities to the tax administrations
Valid
Effective from 01.01.1949
302.
Government Regulation
of 28 December 1948
on the financial reports of the Regional National Committees and on the delegation of certain financial authorities to the tax authorities.
The Government of the Czechoslovak Republic orders pursuant to § 8, § 3, paragraph (a) and § 19, § 3 of the Law of 21 December 1948, § 280 Coll., on the Regional Establishment, and § § 2, 3 and 5 of the Law of 21 December 1948, § 281 Coll., on the Financial Administration of the National Committees:
A financial report shall be set up for each Regional National Committee to provide all tasks of a financial nature in the field of regional administration.
In the field of public benefits, in particular in the field of general taxes, taxes on indirect, state financial monopolies, turnover taxes, price compensatory amounts, supranational taxes, direct taxes, property gains and property benefits, exceptional one-off levies and exceptional levies on excess capital gains, property taxes, income tax, fees and duties, the following work shall in particular be carried out by the Regional National Committee:
1. exercise management and supervision of the imposition, collection and recovery of such public benefits;
2. Proceeds, in the order of stools, from appeals against decisions and measures relating to the deposit, withholding, payment, charging and recovery of such public benefits;
3. procures the performance of the review service;
4. Provides administration and supervision in criminal matters of taxes, levies and pensions, and deals in stools with legal remedies in those cases, unless that competence is reserved for pension courts.
In the field of financial management of national committees, the financial report of the Regional National Committee shall in particular provide the following work:
1. Cooperates in drawing up its own regional plan and compiles the regional financing plan;
2. prepares the budget of the Regional National Committee and co-operates in drawing up the budgets of regional municipal enterprises; monitor and direct the management of the Regional National Committee according to the budget, follow the instructions of the Ministry of Finance, and draw up partial accounts. In 1949 he was responsible for the management of the county budget as a union of the people's administration;
3. Directs and oversees the financial management of regional and regional institutions, establishments, undertakings and local enterprises;
4. Issue general guidelines for drawing up the budgets of subordinate national committees as well as guidelines for their management; directs the satisfaction of the economic needs of the national committees and cooperates in adjusting and approving their budgets and accounts;
5. Supervises the financial management of subordinate national committees, their undertakings, institutes, establishments and municipal undertakings, the management of their assets and the financial management of undertakings, institutes and establishments managed by subordinate national committees;
6. exercise, in the order of stools, jurisdiction over benefits, fees, allowances and the performance in kind of subordinate national committees;
7. Discuss financial and economic measures of subordinate national committees and deal with their financial and economic affairs in order;
8. Carries out the implementation of the prescribed austerity measures;
9. exercise the powers reserved for the Regional National Committee in the field of money and insurance;
10. manages the assets taken over from the financial administration;
11. carry out systematic accounting of the revenue and expenditure of the Regional National Committee; manage the deposit and keep inventory records for the actual accounting of movable and immovable property; carry out checks on the financial management of the Regional National Committee and the undertakings, institutes, establishments and municipal undertakings subject to it.
In agreement with the Ministry of the Interior, the Ministry of Finance will issue more detailed regulations on the scope of the activities of the financial report of the Regional National Committees.
On 1 January 1949 the Regional National Committees of the Regional Administration shall be adopted,
1. which, in the field of public benefits (§ 2), is still carried out by the Regional Financial Directorate, in Slovakia, by an authority of the same kind, which so far is carried out by the delegatesand the District Financial Directorate;
2. which in the field of the financial management of national committees (§ 3) are still carried out by the regional national committees, and in Slovakia by the same type of competence carried out by the internal body.
(1) On 1 January 1949, it shall be carried over until the national district committees take over the financial administration,
(a) the jurisdiction of the tax authorities (in Slovakia tax authorities), pension control offices and customs offices (with the exceptions referred to in (d)) in the tax administrations (in Slovakia tax authorities) in whose territory they still operate. On the same day, the tax administration (in Slovakia, tax administration) shall be transferred to the jurisdiction exercised by the District Financial Directors in their district, with the exception of the powers delegated pursuant to Article 5 to the Regional National Committees.
b) the office of charge in Prague at the tax administration of Prague II;
(c) the jurisdiction of the charge office in Brno for the district of the Brno-rural office in the Brno-rural area in the Brno-rural area and its remaining jurisdiction in the Brno-city I;
d) the competence of the office of customs in Prague with all its branches to the tax administration of Prague I, the customs office in Brno to the tax administration of Brno-city I and the customs office in Bratislava with all its branches to the tax administration of Bratislava-town.
(2) The current jurisdiction of the tax administrations, the district financial directorates and the tax authorities in criminal matters of tax, benefit and pension matters is exercised by the tax administration (in Slovakia) of the county national committee for the entire district of the national committee; in the region of Prague, this competence is exercised by the tax administration of Prague I, in the region of Brno, the tax administration of Brno and in the region of Bratislava, the tax administration of Bratislava.
The Ministry of Finance shall determine by decree, in the Official Gazette, which the tax administrations (in Slovakia) carry out for as long as the district national committees take up the financial administration, their activities and the seat of the authorities whose jurisdiction has been delegated to them pursuant to § 6.
The Ministry of Finance shall publish in the Official Journal an overview of the organisation of the financial administration in the first and second stools, as is apparent from the adjustment made by this Regulation.
This Regulation shall enter into force on 1 January 1949; they shall be carried out by the Minister for Finance and the Minister for the Interior.
Zaporocký v. r.
Dr Dolansky v. r.
Nosek v. r.
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Regulation Information
| Citation | Government Decree No. 302 / 1948 Coll., on Financial Reports of Regional National Committees and on Transferring Certain Financial Offices to the Tax Administration |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1948 |
|---|---|
| Effective from | 01.01.1949 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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