Decree No 343 / 2019 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
Valid
Order
Effective from 01.01.2020
Text versions:
01.01.2020
20.12.2019
343
DECLARATION
of 16 December 2019
amending Decree No 323 / 2002 Coll., on budgetary composition, as amended
The Ministry of Finance sets out pursuant to Section 2 (4) of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), and pursuant to Section 12 (1) of Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, as amended by Act No. 477 / 2008 Coll.:
Decree No. 323 / 2002 Coll., on the budget composition, as amended by Decree No. 568 / 2002 Coll., Decree No. 484 / 2003 Coll., Decree No. 440 / 2006 Coll., Decree No. 233 / 2007 Coll., Decree No. 306 / 2007 Coll., Decree No. 175 / 2009 Coll., Decree No. 357 / 2009 Coll., Decree No. 51 / 2011 Coll., Decree No. 452 / 2011 Coll., Decree No. 96 / 2012 Coll., Decree No. 493 / 2012 Coll., Decree No. 233 / 2017 Coll., Decree No. 364 / 2013 Coll., Decree No. 362 / 2014 Coll., Decree No. 56 / 2016 Coll., Decree No. 463 / 2016 Coll., Decree No. 233 / 2017 Coll., Decree No. 12 / 2018 Coll., Decree No. 329.
1. Paragraph 1 (2), including footnotes 12 and 13, reads as follows:
"(2) The budget composition shall classify the revenue and expenditure into the classification units by which they are required to indicate their budget and actual revenue and expenditure of the organisation of the State and of the legal entity referred to in paragraph 1 (hereinafter referred to as" the organisation '). Each actual individual income and expenditure shall be classified in the lowest units of each classification, in the chapters, items, sections, recording units, underlying units, spatial units, instruments, sub-cross-sectional indicators, actions, purposes, sets or sub-sets and the special-purpose features laid down in this decree. The summary information in the statements and other information on revenue or expenditure shall be broken down by those provided for in the legislation or the authority which provided for the submission of such information. Where the law provides that the revenue or expenditure budget in a given budget register is to be broken down by budget composition, but does not provide that, according to the full budget structure or in what detail (12), it shall determine which mandatory classifications are to be used for their breakdown and whether their lowest units, or only certain aggregates, are to be used, the authority under whose jurisdiction the budget records are to be kept. Where the relevant organisation is in charge of its own budget, it may also decide to use optional classifications. According to the full budget composition, the State's organisational body classifies the budget of expenditure for the purpose of the reservation (13).
12) Sections 4 (1) and 45 (4) of Act No. 218 / 2000 Coll., as amended by Act No. 482 / 2004 Coll., No. 26 / 2008 Coll. and No. 501 / 2012 Coll. § 12, § 17 (2) and § 25 (8) of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended by Act No. 477 / 2008 Coll. and Act No. 24 / 2015 Coll.
13) Articles 3 (o) (5) and 34 (4) of Act No. 218 / 2000 Coll., as amended by Act No. 501 / 2012 Coll. '.
2. In the third sentence of Article 2 (4), the words "their payers' shall be inserted after the words" spent 'and in the fifth sentence, the words "ongoing' shall be replaced by" ongoing '. The degree of consolidation is determined. "
3. In Article 2 (6), the words "(g) 'are inserted after the words" in Article 1 (1)'.
4. Paragraph 2 (11), including footnote 14, reads:
"(11) From the point of view of the substance of the revenue and expenditure, the revenue and expenditure of the State budget shall be classified by structured unit. For the purposes of this decree, structured entities are defined as indicators of revenue or expenditure of the state budget required by the administrators of chapters or by the Ministry of Finance to exercise state administration in the area of State budget revenue and expenditure, in particular to determine the budget of specific indicators in the State Budget Act for the year in question (14) and to record its implementation.
14) For example Annex 4 to Act No. 336 / 2018 Coll., on the State Budget of the Czech Republic for 2019. '
5. In the fourth sentence of Paragraph 3 (11), the words "for the classification of revenue shall be added at the end; the headings and blocks for the classification of expenditure shall be proposed by the Chapter Managers and approved by the Ministry of Finance. ';
6. In the Annex in Part B, in the introductory provision, points (f) and (g) at the end of the comma shall be replaced by a dot and the following sentence shall be added: "The expenditure incurred on the acquisition of goods or rights having the character of fixed assets and on the acquisition of other values which cannot be distinguished as non-investment expenditure. If such expenditure is incurred in the execution of an investment action under the budgetary rules [Section 12 of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended], it shall be considered as investment expenditure, '.
7. In Part B of the Annex to the introductory provision, points (h) and (i) at the end of the comma are replaced by a dot and the sentence "Transfer intended for both non-investment and investment expenditure, for which it cannot be distinguished, which part of it applies to non-investment and which part of it is considered to be an investment transfer, if it is clear that the larger part will be used for investment expenditure, otherwise it shall be considered as a non-investment transfer, '.
8. In point (j) and (k) of the Annex to Part B, in the introductory provision, points (j) and (k) at the end of the comma are replaced by the dot and the sentence "Borrowed funds for both non-investment and investment expenditure for which it is not possible to distinguish what part of them apply to non-investment and what part of them are regarded as investment funds, unless it is clear that the larger part of them will be used for investment expenditure, otherwise they shall be considered as non-investment funds."
9. In the Annex to Part B of the introductory provision, the words "not the return of the transfer 'are deleted in point (r), the comma is replaced by a semicolon at the end and the text" the transfer return' means the money issued or received by a person who has received it as a transfer or a part of it is returned in the financial settlement [§ 75 of Act No. 218 / 2000 Coll., as amended by Act No. 479 / 2003 Coll., and § 90 (1) of Act No. 128 / 1994 Coll., and § 367 / 2017 Coll., as amended by Act No. 27 / 2008 Coll., No. 24 / 2017 Coll., and No. 24 / 2017 Coll.], which is a part of the obligation has been rectified or amended or amended (§ 28 of Law No. 250 / 2000 Coll., as amended by Act No. 75 / 2002, p. the refund is not a refund of the subsidy or part of it to the provider on the basis of its call pursuant to § 14f (3) of Act No. 218 / 2000 Coll., as amended by Act No. 25 / 2015 Coll., or under § 22 (6) of Act No. 250 / 2000 Coll., as amended by Act No. 24 / 2015 Coll., '.
10. In Part B of the Annex, in entry 1225, "131 'is replaced by" 129'.
11. In Part B of the Annex, the following entry 1229 is inserted after entry 1228:
"1229 Excise tax on heated tobacco products
Revenue from tax on heated tobacco products pursuant to § 130 to 130g of Act No. 353 / 2003 Coll., on excise duties, as amended by Act No. 80 / 2019 Coll. '
12. In Part B of the Annex, the following entry 1235 is inserted after entry 1234:
"1235 Tax on digital services
Revenue from digital service tax under the Digital Services Tax Act. '
13. In the Annex in Part B, under heading 1331, "Fees' is replaced by" Fee 'and its content is: "Fee for discharges of waste water into surface waters pursuant to § 89 to 89q of Act No. 254 / 2001 Coll., on waters and amending certain laws (Water Act), as amended by Act No. 113 / 2018 Coll.'.
14. In the Annex to Part B, entry 1336 reads: "A charge for discharges of waste water into groundwater pursuant to § 90 to 90i of Act No. 254 / 2001 Coll., on water and amending certain laws (Water Act), as amended by Act No. 113 / 2018 Coll. '.
15. In Annex B, entry 1342 reads as follows:
"1342 Residence fee
This item includes income from the residence fee pursuant to § 3 to 3h of Act No. 565 / 1990 Coll., on Local Charges, as amended by Act No. 278 / 2019 Coll. '
16. In Part B of the Annex, entry 1345 is deleted.
17. In the Annex to Part B, the following entry 1349 is added: "This item includes, in particular, the running fee for spa or holiday stays and the charge of accommodation capacity cancelled with effect from 1 January 2020 by Act No. 278 / 2019 Coll. '.
18. In Part B of the Annex, the following entry 1357 is inserted after entry 1356:
"1357 Fee for the quantity of groundwater collected
Revenue from the levy on the quantity of groundwater collected pursuant to § 88 to 88l of Act No. 254 / 2001 Coll., on water and amending certain laws (Water Act), as amended by Act No. 113 / 2018 Coll. '
19. In the first sentence of the first sentence of Part B of the Annex, the words "later provisions' are replaced by the words" Act No 298 / 2016 Coll. and Act No 80 / 2019 Coll. '.
20. In the first sentence of the entry 1385 in the Annex to Part B, the words "subsequent provisions' are replaced by the words" Act No 298 / 2016 Coll. and Act No 80 / 2019 Coll. '.
21. In Part B of the Annex to entry 2229 in paragraph 2, the words "and charges' shall be inserted after the words" taxes'.
22. In the Annex to Part B, in entry 2324, paragraph 7 is replaced by the following:
"(7) This item includes organisations as contracting authorities pursuant to Article 4 (1) of Act No. 134 / 2016 Coll., on the award of public contracts, the compensation received for the costs associated with the recovery of claims pursuant to Article 3 of Decree No 351 / 2013 Coll., determining the amount of interest on late payment and the costs associated with the recovery of the claim, determining the remuneration of the liquidator, the liquidator and a member of the body of the legal entity appointed by the court, and adjusting certain issues relating to the Commercial Journal, the public registers of legal and natural persons, and the records of trust funds and the data relating to the beneficial owners. '
23. In Part B of the Annex, in entry 2324, the following paragraph 14 is added at the end:
"(14) Item 2324 includes income from compensation for providing information pursuant to Act No. 106 / 1999 Coll., on Free Access to Information, as amended, (Section 17 of Act No. 106 / 1999 Coll., as amended by Acts No. 61 / 2006 Coll. and No. 222 / 2015 Coll.). If the information is provided on the basis of a licensing or sublicensing agreement concluded by the organisation with the applicant for information (Section 14a of Act No. 106 / 1999 Coll., as amended by Acts No. 61 / 2006 Coll. and No. 222 / 2015 Coll.), the income of the remuneration under this contract shall be assigned to item 2111. '
24. In the Annex to Part B, item 2342 reads:
"2342 Payment for water flow management and river basin management
This item includes revenue from payment for the management of watercourses and river basin management pursuant to § 101 of Act No. 254 / 2001 Coll., on water and amending certain laws (Water Act), as amended by Act No. 113 / 2018 Coll. Receipts under Part One, Title X, of the Water Act belong to the items of the grouping of items 13, namely the fee for discharges of waste water into surface water to heading 1331, the fee for the permitted discharges of waste water into groundwater to heading 1336 and the fee for the amount of groundwater taken to heading 1357. Receipt of public-interest expenditure under Paragraph 102 of the Water Act shall include, if provided for non-investment expenditure or without distinction as to whether it is intended for non-investment or investment expenditure, item 4116 and, if provided for investment expenditure, item 4216. '
25. In Part B, the following entry 2351 is added: "This item includes revenue from fees for maintaining the patent and fees for maintaining the supplementary protection certificate for medicinal products and for plant protection products in force under Act No. 173 / 2002 Coll., on fees for maintaining patents and supplementary protection certificates for medicinal products and for plant protection products and amending certain laws, as amended by Act No. 377 / 2005 Coll. '
26. In the Annex to Part B, entry 2352 reads: "This item includes revenue from fees for maintaining a European patent with effect for the Czech Republic under Act No. 173 / 2002 Coll., on fees for maintaining patents and supplementary protection certificates for medicinal products and plant protection products and amending certain laws, as amended by Act No. 377 / 2005 Coll. '
27. In Part B of the Annex to the title of subgrouping of headings 413, the word "Transfers' is replaced by" Non-investment transfers'.
28. In Part B of the Annex in the title of heading 4137, the word "Transfers' is replaced by" Non-investment transfers', and in its first sentence, the word "non-investment 'is inserted after the word" as', in the second sentence after the word "nature 'is inserted, and in the third sentence, the word" non-investment' is inserted after the word "belong to I '.
29. In Part B of the Annex, the following subgrouping of items 425 is inserted after entry 4240:
"425 Investment transfers from own funds and in relation to departments without full legal personality
4251 Investment transfers between statutory cities (hl. m. Prague) and their urban districts or parts - revenue
This item includes urban districts and urban parts of statutory cities [Section 4 of Act No. 128 / 2000 Coll., on municipalities (municipal establishment), as amended] which do not have legal personality (Section 20 (2) of that Act), funds transferred to their bank accounts from the bank accounts of the statutory cities to which they are part as investment grants for their activities. It shall also include the funds which the statutory cities receive in their bank accounts from the bank accounts of their urban districts or urban areas where such transfers of the nature of investment transfers occur. This item includes investment transfers between the capital of Prague and its urban parts (§ 3 (1) of Act No. 131 / 2000 Coll., on the capital of Prague, as amended). "
30. In Part B of the Annex, in Class 5, the following paragraph 24 is added at the end:
"(24) For both current and capital expenditure, the payment to meet the debt at a specified time limit shall not depend on whether the payment has been made within or after the time limit, for example when the invoiced amount has been paid to the supplier by the date agreed with him or after that date, or when the return on the transfer was made in the financial settlement within or after the financial settlement order. '
31. The first and second sentences of the Annex in Part B of the subheading 50 shall be renumbered as paragraph 1, paragraph 2, paragraph 4 and paragraph 5 as paragraph 3, paragraph 1 first sentence after the words "(subgrouping of items 504) '; the words" and' shall be replaced by a comma at the end of the sentence; the words', and wages under foreign law (subgrouping of items 506) 'shall be added at the end of the entry, and the following paragraph 4 is added:
"(4) For the purposes of this decree, pay and pay shall also mean payments for working time other than work for the organisation (for example, on leave, study or performance of public functions or other acts of general interest) if the organisation is obliged to pay the staff for it."
32. In Part B of the Annex to the first sentence of the sub-group of items 501, the words "Only the remuneration for the work actually carried out 'are replaced by the words" the items of that sub-group include salary expenses' and the third sentence is deleted.
33. In Part B of the Annex, at the end of entry 5013, the following sentence is added: "This item includes the salary of civil servants, including allowances and surpluses (Sections 148 to 152), as well as payments marked as a salary in the Civil Service Act, even if it is not the salary for the work carried out (Sections 47 (5), 48 (3), 61 (5), 62 (2), 104 (2) and (3), 106, 107 (2), 108, 141 (3) and 169); the exception is a reduced salary paid for the period of recognised temporary incapacity for work or the ordered quarantine pursuant to § 128, which falls under item 5424, and the salary paid for the period during which the civil servant was unable to work under the unlawful decision to terminate the service (§ 75 (1)), which falls under item 5051. Subheading 5013 also covers compensation for periods other than work for the service office, for example for the period of leave (Section 103 (3)), for the increase of education (Section 109 (2)) or for periods of breastfeeding (Section 121 (3)). '
34. In Part B of the Annex, in the first sentence of subgrouping 502, the words "Only remuneration for work actually carried out 'are replaced by the words" payments to natural persons related to their dependent work or work similar to that of an organisation other than wages and salaries'; in the third sentence, the words "but 'are replaced by the words" i' and the words "the exercise of public functions or other acts of general interest 'are replaced by the words" compensation for delays and other interruptions due to obstacles on the part of the employer'.
35. In Part B of the Annex, entry 5139 (1) reads as follows:
"(1) Expenditure on the acquisition of goods of the nature of material not classified under the previous headings of subcategory 513, such as the acquisition of animals, seeds, disinfectants, licences, registration marks, validation marks, control stickers, promotional materials, etc., including items in the form of which the organisation was involved, in particular by drawing up according to its design, such as forms (forms) to which the supplier has printed according to the designation of the organisation. '
36. In Part B of the Annex, the following entry 5153 is added: "This item includes expenditure on gas intended for use as fuel or energy material other than gas intended for propulsion of motor vehicles (heading 5156). Expenditure on gas of a different kind (oxygen or other technical gases) shall fall under heading 5139, with the exception of gases for medical and laboratory purposes in medical and veterinary establishments (heading 5133). ';
37. In Part B of the Annex, the following entry 5154 is added: However, expenditure on electricity collected for the purpose of propulsion of motor vehicles and for other purposes shall be included. ';
38. In Part B, the following entry 5156 is added: "This item includes fuel expenditure for motor vehicles, in particular fuel for motor vehicles [Section 2 (a) of Act No. 311 / 2006 Coll., on fuel and petrol stations and amending certain related laws (Fuel Act), as amended by Acts No. 91 / 2011 Coll. and No 152 / 2017 Coll.], for example, petrol, diesel, compressed or liquefied gas, hydrogen or aviation petrol, and lubricants intended for transport vehicles. Expenses on lubricants intended for purposes other than transport shall fall under heading 5139. Subheading 5156 includes electricity expenditure for the propulsion of motor vehicles if they can be separated. ';
39. In the Annex in Part B, in the entry for entry 5168 in the last sentence of paragraph 4, the text "6122 'is deleted.
40. In the Annex to Part B, in the second sentence of paragraph 6 of entry 5171, the words "material goods' are replaced by the words" material goods' and the words "its' are replaced by the words" its' and in paragraph 7 the words "No 360 / 2014 Coll. 'and the words" No 47 / 2011 Coll.' and "No 80 / 2019 Coll. 'are inserted.
41. The second sentence of point 5173 of paragraph 5 of the Annex to Part B reads: "However, if the invoice for the supply of goods or services representing one economic value between the supplier's costs or expenses derived from the price of the supply indicates the travel charge, the general principle is that no supplier's costs or expenses incurred to meet the supply do not affect the classification of the customer's payment for the supply and the full payment for the supply representing one economic value is included in a single item indicating the type of that value (paragraphs 2 and 5 of Class 5). '
42. In the Annex in Part B, in entry 5192 in paragraph 1, after the second sentence, the sentence "Reimbursement to lawyers appointed by the Court to lawyers (lawyers ex offo) and to persons appointed by the Court of Justice 'is inserted after the sentence" Reimbursement to lawyers'. Refunds for non-injurious damage shall fall under heading 5811. '; in paragraph 2, the second sentence is deleted and the following paragraphs 13 and 14 are added at the end:
"(13) Under heading 5192, the organisations which were ordered to pay the costs of the proceedings are to include the costs of such compensation (Sections 142 to 151 of the Civil Code, Section 79 of the Administrative Code, Sections 60 and 61 of the Administrative Code, Section 107 of the Tax Code).
(14) Item 5192 also covers payments by the Ministry of Transport to the Dutch State Office for Road Transport, which are the costs of the management, use and maintenance of the European Vehicle Information System and Driving Authorisations (Eucaris), the use of which is mandatory for Member States of the European Union in the search for data on vehicles registered in Member States of the European Union and their owners and operators [Article 12 of Council Decision 2008 / 615 / JHA on the stepping up of cross-border cooperation, in particular in combating terrorism and cross-border crime, Article 15 of Council Decision 2008 / 616 / JHA on the implementation of Decision 2008 / 615 / JHA on the strengthening of cross-border cooperation, in particular in the fight against terrorism and cross-border crime, Article 5b of Commission Implementing Regulation (EU) No 79 / 2012 laying down detailed rules for certain provisions of Regulation (EU).
43. In the last sentence of the entry 5193 of Part B of the Annex, the words "to 5192 (paragraph 11 to 5192) 'are replaced by the words" to 5811 (paragraph 10 to 5811)'.
44. The second sentence of paragraph 4, third as paragraph 5, fourth and fifth as paragraph 6, sixth as paragraph 7 and seventh shall be deleted, at the end of paragraph 4, the sentence "Transfer from the State Budget to the School Legal Person established by the Statutory Region 'shall be added to paragraph 4116 or 4216 respectively and, at the end of paragraph 5, shall be assigned to the State Budget to item 5323 or 6342, and at the end of paragraph 5, the sentence" Transfer from the State Budget to the School Person created by the Municipality shall be added to item 4111, 4211 or 4116 or 4216 respectively, and, at the end of paragraph 5, the State Budget to item "Transfer from the State Budget of the School of the Government, in respect of heading 5321 or 6341; At the end of paragraph 7, the phrase" Transfer from the budget of the district to a school legal person established by the municipality or by a voluntary association of municipalities shall be assigned to the municipality by reference to item 5321 or 6341 and by reference to item 5329 or 6349 respectively.'
45. In Part B of the Annex to entry 5222, the text "3050 'is replaced by" 3051'.
46. In Part B of the Annex to the title of subgrouping of headings 534, the word "Transfers' is replaced by" Non-investment transfers'.
47. In Part B of the Annex, in the title of heading 5347, the word "Transfers' is replaced by" Non-investment transfers', and in its first sentence, the word "non-investment 'is inserted after" as', the word "non-investment 'is inserted after the word" non-investment', the word "non-investment 'is inserted after the word" belongs to I'.
48. In the Annex in Part B, entry 5362 in the first sentence of paragraph 3, after the text "No 502 / 2012 Coll. 'and the second sentence after the text" No 360 / 2014 Coll.' and after the text "as amended by Act No 502 / 2012 Coll. ', the words" a' are replaced by the words "and in the first and second sentences respectively by the text" No 502 / 2012 Coll., No 344 / 2013 Coll. 'and the second sentence after the text "No 243 / 2016 Coll.' are inserted.
49. In Part B of the Annex, entry 5364 reads:
"5364 Returns of public transfers
Repayments of transfers made from public budgets, with the exception of repayments made during financial settlement between regions and municipalities, shall fall under heading 5366. This item includes the return on transfers provided in the current year (if the unused part of the transfer is not returned as a minor income) and earlier years. These include return of transfers of all kinds [introductory provisions, point (r), sentence after first semicolon]. '
50. In Part B of the Annex, entry 5369 reads: "Transfers other than those belonging to other sub-headings of heading 536. '
51. In the Annex to Part B, in the entry for subheading 5494, the following sentence is inserted after the second sentence: "This item also includes expenditure on the acquisition of items to be used as awards or honours in kind."
52. The words "for the purposes of this decree," in paragraph 2 of the first sentence of the first sentence of paragraph B of the entry into the headings 55 in paragraphs 3 and 4 of the first sentence, "in paragraph 2 of the first sentence, the words" or physical 'are replaced by the words "They are, for example, the International Red Cross, Transparency International, individual Consortia of European Research Infrastructure (Council Regulation (EC) No 723 / 2009 on the Community legal framework for the European Research Infrastructure Consortium (ERIC), as amended by Council Regulation (EU) No 1261 / 2013], with their headquarters outside the Czech Republic, the World Organisation of the Scout Movement, etc.' and in paragraph 7, the words" Transparency International - Czech Republic, European Research Infrastructure Consortium, "shall be inserted after the word";
53. In Part B of the Annex to entry 5511, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Item 5511 includes, for example, contributions from the Ministry of Transport paid to the European Space Agency for optional activities [Articles V (1) (b) and XIII (2) of the Convention establishing the European Space Agency (No 92 / 2009 Coll. p.)]. Contributions to compulsory activities shall be included in item 5541. ';
54. In Part B of the Annex to entry 5532 in paragraph 1, the words "foreign legal persons' are replaced by the words" foreign persons (foreigners and foreign legal persons) '.
55. In Part B of the Annex, entry 5541 reads: "Member States' contributions to international governmental organisations (paragraph 3 of the headings 55). These are, for example, contributions from the Ministry of Education, Youth and Sports paid to the European Space Agency for compulsory activities [Article V (1) (a) and Article XIII (1) of the Convention establishing the European Space Agency (No 92 / 2009 Coll. p.)]. Contributions to optional activities shall be included in item 5511. ';
56. In Part B of the Annex, entry 5811 (6) and (7) read:
"(6) Regulation (EC) No 1061 / 2009 of the European Parliament and of the Council of 13 July 2009 laying down provisions for the implementation of Council Regulation (EC, Euratom) No 1150 / 2004 laying down provisions for the implementation of Council Regulation (EC, Euratom, EC, Euratom) No 1150 / 2004 laying down provisions for the implementation of Council Regulation (EC, Euratom, EC, Euratom) No 1605 / 2002 on the Financial Regulation and Regulation (EC, Euratom) No 1074 / 2006 of the European Parliament and of the Council on the financial rules applicable to the general budget of the European Communities by virtue of Regulation (EC) No 633 / 1992 (EC) No 633 / 1992 (EC) and by Regulation (EC) No 1513 of the European Parliament and of the Council of the European Communities (OJ L 174, p.
(7) Item 5811 also includes payments that refer to regions (Sections 8 (2) and 11 (4) of Act 115 / 2000 Coll., on the granting of compensation for damage caused by selected specially protected animals, as amended by Act 320 / 2002 Coll.) to persons damaged by selected specially protected animals as compensation for damage caused by those animals (Section 10 (3) of Act 115 / 2000 Coll.). '
57. In Part B of the Annex, entry 5811 (9) reads as follows:
"(9) The Ministry of Finance shall include in this item compensation payable under paragraphs 9 and 11 of Section 33 of the budget rules. ';
58. In Part B of the Annex to entry 5811, the following paragraphs 18 to 20 are added:
"(18) Under heading 5811, the Central Control and Examination Institute classifies the agricultural reimbursement of costs and losses incurred by persons affected by the exceptional plant health measure under Section 76 (8) of Act No. 326 / 2004 Coll., on Plant Health and on the amendment of certain related laws, as amended by Acts No. 246 / 2011 Coll. and No. 279 / 2013 Coll. This entry also includes the veterinary authorities the reimbursement of costs and losses incurred by breeders as a result of the implementation of emergency veterinary measures ordered to combat one of the dangerous diseases and diseases communicable from animals to humans, pursuant to § 67 to 70 of the Veterinary Act (Act No. 166 / 1999 Coll., as amended). When receiving compensation from an organisation, it shall include its income in item 2324. If it is a municipality or a voluntary association of municipalities and is provided through the county, the county shall accept the compensation by way of a miss on item 5811 and pay it by way of a pass on this item to the municipality.
(19) Under heading 5811, the Ministry of the Environment classifies the compensation granted to municipalities in the territory of national parks to compensate for the damage suffered by these municipalities by deciding to include forests on their territory as special purpose forests [§ 48a (1) (a) of the Forest Act] and, consequently, municipalities reduced their income from real estate tax. Communes include the reception of refunds on subheading 2324. When the compensation is granted through the county, the county shall accept it by the minute on item 5811 and pay it by the plural on that item to the municipality.
(20) Under heading 5811, the Ministry of Education, Youth and Sports lists the funds issued by it to legal persons carrying out school activities as compensation for the necessary demonstrable costs associated with the performance of certain examinations under Sections 23 (e) and (f) of Act No. 179 / 2006 Coll., on the verification and recognition of the results of continuing education and on the amendment of certain laws (Act on the Recognition of the Results of Further Education), as amended by Act No. 53 / 2012 Coll. When a refund is granted through a region only, the county shall accept it by a minute on item 5811 and shall pay it to the beneficiary by means of a pass on that item. When the compensation is granted through the county and the municipality, the county accepts it by the minute on item 4116, transfers it by the pass on this item to the municipality, the municipality receives it by the minute on item 5811 and pays it by the pass on this item to the recipient. '
59. In Part B of the Annex, entry 5909 (2) reads as follows:
"(2) This includes the reimbursement of funds on the basis of credits issued, the payment of the difference between the sum of advances received and the amount of accounts less than the sum of advances received, and the reimbursement of funds received in income (in the organisational components of the State credited to the revenue account) as a result of errors, where funds received in previous years or, failing that, in the current year (in the organisational components of the State debited from the expenditure account) are returned. If, in the year in which the funds which are recovered from them are received, such expenditure is made as income compensation (as negative revenue, in the State's organisational units by way of write-off from the income account), the minute is to be classified as income items on which the funds returned were allocated when they were received (in the State's organisational units when they were credited to the income account). Subheading 5909 includes mispayments received in expenditure (in the organisational components of the State credited to the expenditure account) as a minor expenditure. ';
60. In Part B of the Annex, entry 5909 (9) reads as follows:
"(9) Item 5909 includes expenditure representing transfers of funds received in income in the previous year, which should have been shown in that year from income (income compensation, in the organisational components of the State's income account) but did not. '
61. In Part B of the Annex to entry 6121 in paragraph 3, the words "the word" and "shall be replaced by a comma and the words" No 243 / 2016 Coll. 'shall be inserted after the words "No 80 / 2019 Coll.';
62. In the Annex to Part B, in the entry for 6356, the second sentence is deleted.
63. In Part B of the Annex to the title of subgrouping of headings 636 at the end, the words "and in relation to services without full legal personality 'shall be added.
64. In Part B of the Annex, the following entry 6363 is inserted after entry 6362:
"6363 Investment transfers between the statutory cities (hl. m.
To this item the statutory cities [§ 4 of Act No. 128 / 2000 Coll., on Municipality (municipal establishment), as amended] include funds which transfer from their bank accounts to the bank accounts of their urban districts or urban areas which do not have a legal personality (§ 20 (2) of the same Act) as investment grants for their activities. It also includes funds that transfer those urban districts and urban areas from their bank accounts to the bank accounts of the statutory cities to which they are part if such transfers occur in the nature of investment transfers. This item includes investment transfers between the capital of Prague and its urban parts (§ 3 (1) of Act No. 131 / 2000 Coll., on the capital of Prague, as amended). "
65. In the Annex to Part B, in the third sentence of entry 8118, "2142 'is replaced by" 2149'.
66. In the Annex in Part C, in the third sentence of paragraph 2221, the words "subsidies to ensure territorial transport services and 'and in the fourth sentence, the words" 2292 and 2293' are replaced by "2292, 2293 and 2295 '.
67. In the Annex in Part C, in the second sentence of paragraph 2242, the words "and provision of transport services' are deleted and in the fourth sentence the words" 2292 and 2293 'are replaced by "2293, 2294 and 2295'.
68. In Part C of the Annex in the title of Section 2292, the following is added at the end:
"(1) On this paragraph, the Ministry of Transport, Region and Municipality shall include expenditure under public passenger transport contracts (§ 8, 9 and 23 of Act No. 194 / 2010 Coll., on public passenger transport services and amending other laws, as amended by Act No. 135 / 2016 Coll.) by public regular transport [§ 2 (7) (a) of Act No. 111 / 1994 Coll., on road transport, as amended by Acts No. 150 / 2000 Coll. and No. 119 / 2012 Coll.]. They are compensation to carriers (§ 23 of Act No. 194 / 2010 Coll.), which in the second classification belongs to item 5193.
(2) They also include their direct costs of providing transport services by public regular services, provided that they provide public passenger transport services themselves (Section 8 (1) of Act No. 194 / 2010 Coll.).
(3) The counties and municipalities include expenditure on transfers of funds to legal persons entrusted with the task of setting up and organising integrated public passenger transport services (Section 6 (2) of Act No. 194 / 2010 Coll.), provided that the funds are intended for transport services by public regular service.
(4) The Ministry of Transport, Region and Municipality shall also include transfers to this section which their beneficiaries are obliged to use for the expenditure on transport services by public regular services. "
69. In Part C of the Annex to paragraph 2293, the words "under contracts with other carriers' shall be replaced by the words" other '; the words "later provisions' shall be replaced by the words" Acts No 135 / 2016 Coll. and No 183 / 2017 Coll. 'and the words "These are expenditure on air and water transport services and other expenditure on transport services than those referred to in paragraphs 2292, 2294 and 2295' shall be added at the end of the entry.
70. In Part C of the Annex, the following paragraphs 2294 and 2295 are inserted after paragraph 2293:
"2294 Transport services of public services - railway
(1) On this paragraph, the Ministry of Transport, Region and Municipality shall include expenditure under public passenger transport contracts (§ 8, 9 and 23 of Act No. 194 / 2010 Coll., on public passenger transport services and amending other laws, as amended by Act No. 135 / 2016 Coll.) by public rail passenger transport (§ 24 (2) of Act No. 266 / 1994 Coll., on railways, as amended by Act No. 23 / 2000 Coll.) by rail (including metro), tram, trolleybus and cable (§ 1 of Act No. 266 / 1994 Coll., as amended by Act No. 181 / 2006 Coll., No. 377 / 2009 Coll. and No. 134 / 2011 Coll.). They are compensation to carriers (§ 23 of Act No. 194 / 2010 Coll.), which in the second classification belongs to item 5193.
(2) They also include their direct costs for the provision of rail passenger transport services, provided that they provide public passenger transport services themselves (Section 8 (1) of Act No. 194 / 2010 Coll.).
(3) The counties and municipalities include expenditure on transfers of funds to legal persons responsible for carrying out the tasks of setting up and organising integrated public passenger transport services (Section 6 (2) of Act No. 194 / 2010 Coll.), provided that the funds are intended for the transport services of rail passenger transport.
(4) The Ministry of Transport, Region and Municipality also include transfers to this section which their beneficiaries are obliged to use for expenditure on rail passenger services.
2295 Transport services of public services - mixed
In this section, the Ministry of Transport, Region and Municipality shall include expenditure under public passenger transport contracts (Sections 8, 9 and 23 of Act No. 194 / 2010 Coll., on public passenger transport services and amending other laws, as amended by Act No. 135 / 2016 Coll.) concluded with carriers operating public rail passenger services and public scheduled services, unless compensation can be distinguished (Section 23 of Act No. 194 / 2010 Coll.) relating to these two types of public transport. '
71. In Part C of the Annex in the title of Section 4193, the words "and compensation 'are deleted.
72. In Part C of the Annex, in paragraph 4339, the present text becomes paragraph 1 and the following paragraph 2 is added:
"(2) This section also includes expenditure relating to child groups established under Act No. 247 / 2014 Coll., on the provision of a child care service in a child group and on the amendment of related laws, as amended by Acts No. 127 / 2015 Coll., No. 65 / 2017 Coll. and No. 183 / 2017 Coll. '
73. In Part C of the Annex, in paragraph 6330, "534 and 535 'is replaced by" 534, 535 and 636' and "413 and 414 'by" 413, 414 and 425'.
Transitional provision
Order No 323 / 2002 Coll., as effective before the date of entry into force of this decree, shall apply to the classification of revenue and expenditure before that date.
Efficacy
This Regulation shall enter into force on 1 January 2020.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No 343 / 2019 Coll., amending Decree No 323 / 2002 Coll., on the budget composition, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.12.2019 |
|---|---|
| Effective from | 01.01.2020 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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