Decree No. 348 / 2023 Coll.
Decree amending Decree No. 412 / 2021 Coll., on budgetary composition, as amended by Decree No. 402 / 2022 Coll.
Valid
Order
Effective from 01.01.2024
Text versions:
01.01.2024
07.12.2023
348
DECLARATION
of 30 November 2023
amending Decree No 412 / 2021 Coll., on budgetary composition, as amended by Decree No 402 / 2022 Coll.
The Ministry of Finance sets out, pursuant to Article 2a (4) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 484 / 2020 Coll., and pursuant to § 2 (3) of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended by Act No. 484 / 2020 Coll.:
Decree No 412 / 2021 Coll., on budgetary composition, as amended by Decree No 402 / 2022 Coll., is amended as follows:
1. In Annex No 1, the words "Chapter 363 of the Supreme Building Office 'and the words" Chapter 373 of the Office for Access to Transport Infrastructure' are deleted.
2. In Annex 2, the following entry 1220 is inserted at the beginning of the sub-headings 122 and 123:
"Heading 1220 - Revenue from excise duty on products related to tobacco products'.
3. In Annex 2, subgrouping of items 138 reads as follows:
"Sub-grouping of items 138 - Revenue from taxes, fees and other similar cash transactions in the field of gambling
Item 1381 - Revenue from gambling tax excluding technical games sub-tax for tax periods up to the end of 2023
Subheading 1382 - Receipt of cancelled contributions from lotteries and similar games other than those from prize players
Subheading 1383 - Receipt of cancelled withdrawal from the gaming instruments
Item 1385 - Revenue from the component tax on technical games for tax periods up to the end of 2023
Item 1386 - Revenue from gambling tax excluding technical games not operated via the Internet
Item 1387 - Income from tax on technical games not operated via the Internet
Item 1388 - Income from online gambling tax
Item 1389 - Income from gambling tax operated without authorisation or declaration '.
4. In Annex 2, under item 1612, the words "to pension insurance 'shall be inserted after the words" insurance premiums'.
5. In Annex No 2, the following entry 1615 is inserted after entry 1614:
"Item 1615 - Revenue from sickness insurance premiums from staff '.
6. In Annex 2, entry 2513, including the note, is deleted.
7. In Annex No 2, entry 5173, footnote 1, the word "persons' is replaced by" persons'.
8. In Annex 2, entry 5424 is deleted.
9. Section 4225 of Annex 3 reads as follows:
"Section 4225 - Promoting employment of disabled citizens'.
10. In Annex 7, sub-cross-sectional indicator 34:
"Cross-sectional indicator 34 - Ensure preparation for crisis situations under the Crisis Act '.
11. In Annex 7, the cross-sectional ratio 35 and the cross-sectional ratio 36 are deleted.
Efficacy
This Decree shall take effect on 1 January 2024.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 348 / 2023 Coll., amending Decree No. 412 / 2021 Coll., on budgetary composition, as amended by Decree No. 402 / 2022 Coll. |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.12.2023 |
|---|---|
| Effective from | 01.01.2024 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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