Act No. 348 / 2007 Coll.
Act amending Act No. 563 / 1991 Coll., on Accounting, as amended
Valid
Law
Effective from 01.01.2008
Text versions:
01.01.2008
21.12.2007
348
THE LAW
of 5 December 2007
amending Act No. 563 / 1991 Coll., on Accounting, as amended
Parliament has decided on this law of the Czech Republic:
Amendment to the Accounting Act
In Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 669 / 2004 Coll. and Act No. 264 / 2006 Coll., § 38a including footnotes No 8 and 8a, read:
Civil associations, their organizations8) having legal personality, churches and religious societies 8a) or church institutions that are religious legal persons 9), and an abiding social10) may keep accounts according to Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 117 / 1994 Coll., Act No. 227 / 1997 Coll., Act No. 492 / 2000 Coll., Act No. 353 / 2001 Coll. and Act No. 437 / 2003 Coll., if their total income for the last closed financial period does not exceed CZK 3 000; they are subject to the provisions of Act No. 563 / 1991 Coll., on Accounting, and its implementing legislation governing accounting in a simple accounting system, as effective on 31 December 2003.
8) Paragraph 6 (2) (e) of Act No. 83 / 1990 Coll., on the Association of Citizens, as amended by Act No. 342 / 2006 Coll.
8 (a) Article 6 (1) of Act No. 3 / 2002 Coll., on freedom of religion and the status of churches and religious societies and on the amendment of certain laws (Act on churches and religious societies). "
Efficacy
This Act shall take effect on 1 January 2008.
Wolf
Klaus v. r.
Topolánek v. r.
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Regulation Information
| Citation | Act No. 348 / 2007 Coll., amending Act No. 563 / 1991 Coll., on Accounting, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.12.2007 |
|---|---|
| Effective from | 01.01.2008 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Finance
Accounting
The regulation text is for informational purposes only.
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