Act of the Czech National Council No. 33 / 1970 Coll.
Act of the Czech National Council on Financial Administrations
Valid
Effective from 01.07.1970
33
THE LAW
Czech National Council
of 16 April 1970
on financial management
The Czech National Council decided on this law:
Basic provisions
(1) Financial administrations are public authorities which:
(a) carry out administrative and fiscal revisions ("revisions")
- taxes, levies, levies, levies, contributions, financial instruments in foreign trade and fines (hereinafter referred to as "taxes") paid to the budget of the Republic or the Federation and to State funds, provided that these funds are separate legal entities and are managed by central authorities (hereinafter referred to as "national funds") and turnover taxes paid to the budgets of national committees,
- subsidies, subsidies, interventions, contributions and other allocations (hereinafter referred to as grants) granted from the budget of the Republic or Federation and from state funds,
(b) conduct infringement proceedings in tax matters and subsidies managed by them.
(2) The tax administration shall mean the right to take the measures necessary for the correct identification, determination and fulfilment of the tax obligations of citizens and organisations ("taxpayers'), in particular the right to assess, collect, account, enforce and control their compliance at the level and time specified.
(3) The subsidy system means the right to control their use and, in the case of unauthorised use, to impose and recover them.
(4) Revision means the right to examine in detail the accounting and other supporting documents, the general management and other facts relevant to the determination of the financial relations of the taxpayers and beneficiaries of subsidies to the budget of the Republic or Federation or, where appropriate, to state funds to determine whether the calculation of the tax or the use of the subsidy complies with the applicable rules and, where appropriate, the conditions laid down.
(5) Financial administrations do not interfere with the management and management of organisations.
(6) Financial administrations shall cooperate with the national committees in carrying out their tasks in order to implement the single financial policy of the State.
(1) The financial services are regional and regional.
(2) Regional financial administrations are set up for the territorial districts of individual regional national committees.
(3) Regional financial administrations are established for the territorial districts of individual regional national committees.
(4) In the territory of the capital city of Prague, the district financial administration is responsible for the district financial administration, whose jurisdiction will be determined by the Ministry of Finance after consulting the National Committee of the capital city of Prague, and the regional financial administration in the capital of Prague.
(5) In other cities whose national committees are run directly by the government, municipal financial administrations are set up with the competence of district financial administrations. The municipal financial administration is subordinate to the regional financial administration in whose district the city lies.
Substantial jurisdiction of financial administrations
(1) District Financial Administration
(a) to administer taxes and subsidies;
(b) conduct infringement proceedings in tax matters and subsidies managed by them.
(2) Regional Financial Administration
(a) manage district financial administrations;
(b) examine decisions of district financial administrations in administrative proceedings;
(c) carry out revisions.
Local jurisdiction of financial administrations
The local jurisdiction of financial administrations shall be governed, save as otherwise provided in specific provisions, by the residence or place of residence of the taxpayer or, where applicable, by the beneficiary of the subsidy.
Scope of the Ministry of Finance
Ministry of Finance
(a) manage and organise financial administrations;
(b) review the decisions of the Regional Financial Administrations given in administrative proceedings;
(c) may, where justified, entrust the administration of taxes and subsidies and the conduct of revisions, including infringement proceedings, to a specific group of organisations, or, where appropriate, to an individual organisation or to certain taxes, other than in kind or locally appropriate financial management;
(d) carry out, where justified, acts which otherwise fall within the competence of regional or regional financial administrations.
Status of financial administrations and the rights and obligations of their staff
(1) Regional financial administrations are budgetary organisations. They also provide personal and material needs for district financial administrations. The Ministry of Finance shall determine which municipal or district financial administrations are also budgetary organisations.
(2) The financial management shall be managed and managed by the Director. The Director of the District Financial Administrations shall be appointed and dismissed by the Director of the Regional Financial Administration after prior consultation with the Ministry of Finance. The Minister of Finance shall appoint and dismiss Regional Financial Administrations Directors.
(1) Financial management staff shall be entitled to carry out all the tasks necessary for the exercise of administrative and review, including infringement proceedings, under this Act, in particular to enter the operating rooms, facilities and premises of the organisations, to consult accounting and other documents, to request the necessary information and explanations and to secure the material examined, or to take it into custody, unless an important general interest is prevented from doing so, if there is a risk of the material being lost or introduced.
(2) Financial management staff shall be obliged to keep national, economic and professional secrets about the facts they have learned in the course of their activities. This obligation shall continue after termination of employment.
(3) Financial management personnel shall be obliged to inform the authorities to which it is for to take action under specific rules of law of the essential facts established in the performance of their activities.
Obligations of organisations
(1) The managers and other staff of organisations are required to provide financial management staff with all assistance upon request, in particular to provide accounting, calculation and budgetary documents, plans and materials on checks, checks, revisions and inspections of all kinds, carried out by other authorities.
(2) The managers and other staff of organisations are obliged to provide the financial management staff with the information and explanations required.
(3) Organisations are required to submit, for the purposes of the administration and revision of taxes and grants, reports (returns) within the time limits and to the extent laid down in specific regulations *) and, where appropriate, by the Ministry of Finance.
Financial management
(1) Specific rules apply to tax and subsidy proceedings. * *)
(2) In tax and subsidy infringement proceedings, financial administrations shall proceed under special rules. * * *)
Final provisions
(1) Financial administrations are established from the national committees' national finance departments.
(2) The administration of national assets still used by the national finance departments of the national committees is transferred free of charge to the financial administrations. The staff of the National Committees, who carry out tasks transferred under this Act to financial administrations, shall become staff of financial administrations. Financial administrations are also transferred to their rights and obligations under the existing employment relationship.
The Ministry of Finance shall determine the conditions under which financial instruments in foreign trade and levies, including penalties, may be extended for late execution, or repayment of obligations imposed.
This law does not change the rules which:
(a) in the case of taxes paid to the budget of the Republic or the Federation and in the national funds, they entrust administration to bodies other than national committees (+) or to departments of national committees other than the departments of state finance;
(b) in the case of subsidies, establish rights or obligations for economic management bodies;
(c) regulate the administration of taxes and subsidies paid into or from the budgets of national committees, with the exception of turnover tax [Paragraph 1 (1) (a)].
In Government Regulation No 9 / 1968 Coll., on the establishment of trade unions of national committees, the words "the Department of State Finance" are deleted in § 1 (1), § 2 (1) and (2), § 3 (1) and § 4 (1).
_
(a) Article 23 (2) of Act No. 69 / 1967 Coll., on National Committees,
(b) Government Regulation No. 107 / 1967 Coll., on the Securing of Organisations' Relations with the State Budget.
The Ministry of Finance is hereby authorised to issue the provisions necessary to implement the provisions of Sections 1 (6), 2 (4), 5, 6 (1), 8 (3) and 11 of this Act.
This Act shall take effect on 1 July 1970.
Erban v. r.
Korcák v. r.
*) See for example Section 18 of Act No. 173 / 1969 Coll., on Company Taxes and Social Security Contributions.
* *) Decree of the Minister of Finance No. 16 / 1962 Coll., on Tax and Fees Procedure, and Act No. 71 / 1967 Coll., on Administrative Procedure.
* * *) Act No. 60 / 1961 Coll., on the tasks of national committees in ensuring socialist order.
+) See, in particular, Act No. 105 / 1951 Coll., on Administrative Charges, as amended by its amendments, Decree No. 78 / 1958 Coll., on Arbitration Charges, Act No. 24 / 1964 Coll., on Notary Charges, Act No. 116 / 1966 Coll., on Judicial Charges.
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Regulation Information
| Citation | Act of the Czech National Council No. 33 / 1970 Coll., on Financial Administrations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.04.1970 |
|---|---|
| Effective from | 01.07.1970 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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