Government Decree No. 36 / 1949 Coll.
Regulation on the financial reports of the District National Committees
Valid
Effective from 01.03.1949
36.
Government Regulation
of 22 February 1949
on the financial reports of the District National Committees.
The Government of the Czechoslovak Republic orders pursuant to § 43, paragraph 1 of the Act of 21 December 1948, no 280 Coll., on Regional Establishment, and pursuant to § § 2 and 3 of the Act of 21 December 1948, no 281 Coll., on Financial Administration of National Committees:
A financial report shall be set up for each district national committee and national committee carrying out its duties, which shall provide all matters of a financial nature in the field of district administration (district financial administration).
(1) The financial report of the District National Committee shall, in particular, carry out the following tasks in accordance with the relevant provisions in the field of taxes, levies, duties and national financial monopolies (hereinafter referred to as "public benefits"):
1. measures, prescribes and provides for public benefits, decides on their provision and the application of the guarantee;
2. ensure that taxes levied by withholding and other public benefits directly paid are deducted and paid;
3. decide on requests for exemption, discounts and concessions;
4. Negotiates, in the event of an appeal;
5. Decides on the extension and remission of missed deadlines and on the remission of the consequences of their failure;
6. Negotiates, after the case, requests for renewal and for recovery;
7. carry out the accounting of public benefits;
8. collects and enforce public benefits and decides on their delay, remission and depreciation, deferral of execution and repayment of overpayments;
9. carry out surveillance, revision and checks;
10. procures and testifies to the sale of State financial monopolies;
11. Negotiates goods in import, transit and export;
12. impose order fines and decide on their remission and depreciation;
13. exercise jurisdiction in criminal matters in tax, benefit and pension matters, unless reserved for the pension courts or the Boards of Appeal.
(2) In each region, the District National Committees shall be associated with joint investigations into tax, benefit and pension matters by carrying out for them a financial report of the District National Committee in the county for the entire territory of the region.
(3) The Ministry of Finance will determine by means of an order in the Official Journal which the Regional National Committees discuss goods in import, transit and export (customs administration) and the places where they exercise that competence.
In the field of financial management of national committees, the financial report of the District National Committee shall, in particular, carry out the following tasks:
1. prepare the budget of the District National Committee and co-operate in drawing up the budgets of the District Municipal Enterprises; monitor and guide the management of the District National Committee under the budget, in particular by giving an opinion on all measures of the District National Committee with financial implications before implementing them; draw up partial accounts. In carrying out this activity, the guidelines of the Regional National Committee and the Ministry of Finance shall be followed. In 1949 it was responsible for carrying out the management under the county budget as a union of the People's Administration in agreement with the other relevant reports and for drawing up the accounts on that management;
2. Directs and monitors the financial management of district and district-managed institutes, establishments, undertakings and municipal districts;
3. Directs the meeting of the economic needs of local national committees, cooperates with their budgets and discusses their accounts;
4. oversees the financial management of local national committees, their undertakings, institutes, establishments and municipal undertakings, the management of their assets, as well as the financial management of enterprises, institutes and establishments managed by local national committees;
5. exercise, in the order of the stools, the jurisdiction in respect of benefits, fees, allowances and the performance in kind of local national committees;
6. Negotiates the financial and economic measures of the District National Committee and deals with the financial and economic issues of the local national committees in the order of business;
7. Care for the implementation of the prescribed austerity measures;
8. exercises in the field of money and insurance the powers conferred on the District National Committees;
9. Manages the property taken over from the financial administration;
10. carry out systematic accounting of revenue and expenditure of the District 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 District National Committee and its own or managed enterprises, institutes, establishments and municipal undertakings.
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 District National Committees.
On 1 March 1949, the Regional National Committees of the District Financial Administration shall be adopted, unless they are yet to implement it, in particular the financial administration, which is still carried out by the tax administration in the field of public benefits (Section 2), in Slovakia.
By decree, the Ministry of Finance may state in the Official Journal that the jurisdiction of certain district national committees in respect of the expiring public benefits applies to the territory of several counties.
This Regulation shall enter into force on 1 March 1949; They shall be carried out by finance and interior ministers.
Zaporocký v. r.
Dr Dolansky v. r.
Nosek v. r.
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Regulation Information
| Citation | Government Decree No. 36 / 1949 Coll., on Financial Reports of District National Committees |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.02.1949 |
|---|---|
| Effective from | 01.03.1949 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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