Decree No. 37 / 1983 Coll.
Decree of the Federal Ministry of Finance on invoicing and payment of supplies for investment construction and supply of geological works
Valid
Effective from 01.01.1984
Zobrazeno prvních 200 z celkem 214 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
37
DECLARATION
Federal Ministry of Finance
of 21 January 1983
on invoicing and payment of supplies for investment construction and supply of geological works
The Federal Ministry of Finance pursuant to § 391 (1) of Economic Code No. 109 / 1964 Coll., in the version published under No. 37 / 1971 Coll., supplemented by Act No. 144 / 1975 Coll. and by Act No. 165 / 1982 Coll. provides:
GENERAL PROVISIONS
Scope
(1) This decree provides for invoicing and payment of supplies for investment construction and other transactions paid from investment funds (1) between socialist organisations.2)
(2) The decree also covers invoicing and payment of subcontracting
(a) for the technological and construction part of the construction;
(b) project work for investment construction;
even if they are paid from operating (non-investment) funds. However, it does not apply to invoicing and payment of subcontracting, (3) unless otherwise provided for in this Decree.
(3) According to this decree, the supply of research work for investment construction, including the supply of geological 4) and geodetic work, are invoiced and is also valid.
(4) The Decree also regulates the way in which costs financed from operational (non-investment) funds are transferred (5) for investments carried out by organisations in their own direction or, where appropriate, for single agricultural cooperatives in their own assistance.
Invoices and repayments
(1) Supplies are invoiced. In the cases referred to in Part Two, with the exception of the provisions of Section 6, and in Part Three of this Order, the invoice may be preceded by repayment forms.
(2) In the case of investments carried out by organisations under their own control, or in the case of single agricultural cooperatives of their own assistance (5), in accordance with the provisions of this Decree, in-house invoices or, where applicable, in-house payment certificates are issued.
(3) The amount of the invoice issued and the forms of payment must correspond to the volumes of supplies actually made. The prices indicated in the invoice and the repayment note shall be in accordance with the price regulations. 6)
(4) In the invoice issued, the supplier is required to deduct from the total amount of the invoice of the instalment paid, which he shall indicate individually with closer registration details of the payment forms (number and amount, date of dispatch). If the instalments are higher than the total amount of the invoice, the right to settle the overpayment shall be acquired on the date of dispatch of the invoice. The supplier is obliged to settle the overcharge within 14 calendar days of sending (surrender) the invoice.
Forms of invoices and forms of payment
(1) The organisations are required to indicate in the invoice according to the nature of the undertaking:
(a) an indication that it is an invoice for supplies for investment construction, the place and date of issue;
(b) the invoice number,
(c) the address of the supplier and the customer, the supplier's connection with the money institution, the number of his account at the money institution and the organisation's identification number according to the Single Code of the ČSSR7 Organisation and the code number of the aggregation for the state plan, 8)
(d) the number (s) of the economic contract (where applicable, other legal elements establishing the undertaking), the name of the construction and, in the case of buildings subject to registration, the registration number of the construction,
(e) the date on which the right to invoice arises;
(f) the date of dispatch of the invoice; the date must correspond to the date of the post stamp or when the invoice is delivered by the e-mail on confirmation with the date of receipt of the invoice by the customer. In the event of a disagreement, the date indicated in the postmark or, where applicable, the date confirmed on delivery of the invoice by the e-mail shall apply,
(g) the date on which the invoice is due;
(h) "recovery order" if the invoice is paid by agreement with the customer by the recovery order. 9) In such cases, the supplier is obliged to indicate also a constant symbol expressing the economic nature of the payment from the perspective of the payer, 10)
(ch) name and number of the invoicing unit (including number of objects and operating files) and description of the type of delivery of the invoicing units for the purposes of the state statistical reports on supply and customer relations, 11)
(i) an inventory of works and supplies carried out by budget breakdown, 12)
(j) code according to uniform product and performance classifications, 13) type of products and works, type and scope of accessories, packaging, etc., price per unit of quantity, amount of surcharges or reductions for deviations from the essential quality and delivery conditions, amount of commercial or separately mentioned sales surcharges or reductions, amount of discounts, amount of transport and price (wear fee) of packaging, if not included in the price of the product, etc. (6) For example, wholesale, retail, purchase, sales, provisional, aggregate, planned, 14) R-, P- and S-items. 15) If the supplier issues invoices on machines and computer equipment, these data may be in numerical characters; in which case the supplier is obliged to explain to the customer the importance of numerical characters,
(k) the number of the price list concerned, or the number of the price decision (price notice) and the abbreviation of the name or the code number of the authority (organisation) which determined the price. (16) In short, where the preferential price or the premium on the price advantage, reduction or rebate on the price disadvantage, the reason for the advantage or disadvantage and, on a case-by-case basis, the basic price and the price scale shall be indicated,
(l) formalities for the purposes of turnover tax and, where appropriate, information on the difference in the internal market;
(m) other particulars prescribed by specific regulations or agreed between the supplier and the customer;
(n) total amount of the invoice,
(o) the supplier's stamp (pre-print) and the signature of the person authorised to sign the invoices.
(2) If, as a result of their details, the particulars referred to in (i), (j), (k), (l), (m) would make the invoice more opaque, they may appear in a separate invoice annex, which must be noted on the invoice and ensured that the Annex is linked to the invoice.
(3) The supplier may agree with the customer that, instead of a detailed specification of works and supplies, the invoice shall include an inventory of all payment forms and their details (number, date of dispatch and amount of payments made).
(4) The repayment notes shall have similar elements as the invoice, but the period for which the instalment note is issued and the date of conclusion of the sales agreement shall be indicated. The formalities referred to in paragraph 1 (i) shall be indicated in the documents for verifying the accuracy of the amount of each instalment.
Transmission and payment of invoices and payment forms
(1) The supplier is obliged to send the invoice without undue delay, no later than 30 calendar days after the right to invoice has been established. This period shall be extended by 30 calendar days at each stage of supply if the organisation does not agree on a shorter period if the supplier's invoice is made out on the basis of the subcontractor's invoice. The time limit for sending the invoice shall be indicated by the organisation in the economic contract.
(2) The collector is obliged to pay the invoiced price (amount) within 14 calendar days of the dispatch of the invoice. An agreement between the supplier and the customer may provide for a different payment period, but not more than 28 calendar days.
(3) The collector shall be obliged to return the invoice without payment by registered letter or e-mail, if the delivery has been invoiced before the right to invoice or if it does not comply with the provisions of § 2 (3) of this Decree. In the returned invoice, the customer is obliged to indicate the reason for the refund. The supplier shall cancel the returned invoice and, at the latest on the third working day following the date on which the right to invoice is established, or upon delivery of the incorrect invoice returned (Section 2 (3)), send a new invoice by registered mail or mail to confirm it.
(4) The collector may, by the due date, return the invoice by registered letter or e-mail for confirmation, if there are other defects in the content, or if he does not contain correctly the particulars provided for in this Order (§ 3). In such a case, the customer is obliged to indicate incorrect information in the returned invoice, or missing particulars and on the invoice, or to note in the accompanying letter that he will not reimburse it on the due date of the invoice for that reason. The supplier is obliged to correct, supplement or, where appropriate, complete the invoice legally returned on the new and, at the latest, the third working day following the delivery of the incorrect invoice returned to the customer, as recommended or sent to the customer for confirmation.
(5) If the buyer returns the invoice correctly before the due date, it may not pay the invoice on the due date of that refund. The new payment deadline for the invoice shall start from the date of dispatch of the new (corrected) invoice. In the case where the customer has returned the invoice unduly, the original invoice, including the payment deadline, shall apply.
(6) The provisions of the preceding paragraphs shall apply mutatis mutandis to the payment of instalments and to the return of payment forms.
(7) The bill of lading shall be sent by the supplier within 10 working days of the end of the month in which the relevant deliveries were made. The instalments provided are not a payment (payment) for the fulfilment of supplies.
(8) The proof of delivery in kind, together with the document for the issue of the instalment note or invoice, as the case may be, shall be "Detection Protocol 'and" List of works and supplies carried out'. 17) These documents are prepared by the supplier and discussed with the customer.
(9) The invoice or, where applicable, the repayment note, must be sent to the customer in duplicate. The supplier is obliged to send the invoice by registered mail or to deliver it to a confirmation.
(10) No advance payment may be granted for supplies of domestic origin.
EVALUATION AND COMPENSATION OF SUPPORT FOR INVESTMENT EXPENSES
Invoice of supply for investment construction
Invoices
(1) Only invoicing units are invoiced for supplies for investment construction.
(2) Total invoicing for the purposes of this Order means:
(a) completed delivery, 18)
(b) the finished part of the supply capable of being used separately or, where appropriate, the sum of the parts of the supply capable of being used separately, provided that the supply is surrendered and taken over in instalments. 18)
(3) The definition of invoicing units shall be in accordance with the approved project documentation and shall be indicated in the economic contract.
(4) The right to invoice shall be established on the date of completion of the delivery, or on the date of completion of the separately transmitted and received part of the delivery, which constitutes the invoicing unit, or on the date of completion of the last of the separately transmitted and received parts of the delivery, which in their aggregate constitute the invoicing unit.
Invoice of research and project work and copyright
(1) The right to invoice research and project work arises on:
(a) the delivery of 19) individual types of research work (geological and geodetic work and surveys necessary for the processing of project documentation);
(b) completion of delivery 19) initial (one-stage project) or implementation project or other project work;
(c) the surrender of an implementation project which is part of a higher supply where it is surrendered separately under an economic contract. 20)
(2) The activity of the general designer related to the processing of implementing projects shall be invoiced by one invoice after the submission of the implementation project of the last invoicing unit.
(3) The right to invoice copyright is established by:
(a) the date on which the performance of the copyright is terminated, 21)
(b) upon completion of the participation of the general designer in the test operation and approval procedure, 22)
(c) after the final evaluation of the construction. 23)
(4) The price advantage and disadvantage of project documentation and authoritaries24) is invoiced:
(a) after completion of the supply of the initial (one-stage) project of the construction at the same time as the supply of the initial (one-stage) project of the construction,
(b) at the same time as the price for the exercise of copyright as referred to in paragraph 3 (b) and (c).
(5) Where the cooperation of a foreign participant is necessary for the processing of the project documentation, the right to an earlier invoice shall be established immediately after payment of the invoice by an organisation authorised to carry out a foreign trade activity ("the importer ').
Repayments
(1) For the purposes of this Order, a instalment shall mean the amount which the customer grants to the supplier to cover the costs associated with the implementation of the supply constituting the invoicing unit. Payment may be made for a period of at least one month.
(2) Only completed units of measurement may be included in the instalment in the composition of the items of the agreed sales budget and to the extent appropriate to the description of each budget item.
(3) In the supply of machinery, equipment or structures requiring installation, the supplier may, at the latest at the time of the conclusion of the sales agreement, conclude an agreement with the customer that payments will be made to the specified parts of the supply after their installation (assembly).
(4) The right of repayment arises on the date on which the customer signed the survey protocol in order to verify the accuracy of the payments (Section 9 (3)). If there is no provision for the conclusion of a sales agreement between the organisations, 26) there is no repayment right. If the customer has not verified the accuracy of the amount of the instalment by signing the survey report, although the supplier has provided it with proper supporting documents in due time, in this case the right to payment shall arise on the fifth working day following the end of the month in which the relevant deliveries were made.
(5) If the delivery constituting the invoicing unit or part thereof is valued at the aggregate price, the right to payment shall be acquired on the date of completion of the part of the delivery agreed in the economic contract and, where appropriate, by a price scale.
(6) If the supplier cannot continue to make deliveries for reasons on the part of the customer in such a way that he has not been entitled to repayment for at least 3 months, he shall be entitled to issue payment forms for the supplies so far.
(7) If, within 3 months of the creation of the repayment right referred to in paragraph 6, the reasons on the part of the customer impeding the performance of supplies are not eliminated, the supplier shall be entitled to invoice the supplies made.
Reimbursement restrictions
(1) If the delivery constituting the invoicing unit fails to comply with the deadlines for the surrender and take-over set out in the construction organisation plan, the investor is obliged to stop the payment of the payment forms until the delivery and receipt of the invoicing unit.
(2) In the event of failure to comply with the deadline for the transfer of capacity to the test operation or completion of the buildings provided for by the Government of ČSSR as a binding task of the state plan, the investor shall be obliged to stop the instalments and not to pay the instalments for the period from the planned date of transfer of capacity to the test operation or completion of the construction until:
(a) the decision of the Government of the CSSR on the new term;
(b) actual transfer of capacity to the test operation or completion of the construction, if it is a replacement period.
(3) Organisations are required to continue to carry out the survey of the volumes of work and supplies actually carried out (Section 4 (8)) and to verify the accuracy of the amount of the instalments (Section 9), and the supplier is obliged to issue the instalments even as the instalments are stopped and the instalments are not paid in accordance with paragraphs 1 and 2.
Verification of the correctness of the amount of payments
(1) The collector is obliged, in cooperation with the supplier, to verify that the amount of the payment proposed by the supplier corresponds to the supplies actually made and is in line with the relevant budget costs, following a sales agreement.
(2) The validation of the amount of the instalments shall be completed no later than the fifth working day following the end of the month in which the supplies to which the instalment is requested have been made, unless the organisation has assessed a shorter period. The subcontractor shall submit the supporting documents in such a way that those time limits may be observed.
(3) The accuracy of the amount of the instalment is confirmed by the customer by signing the survey report. However, this confirmation shall be without prejudice to the rights of the customer or supplier in the repayment and invoicing process.
(4) Organisations are required to determine the volumes of supplies actually made even in cases where the right to repayment is not acquired (Section 7 (4)).
Measures to eliminate defects and defects
(1) The collector is obliged to withhold (not to be refunded) 10% of the invoiced price if the registration or take-over notes or parts of the delivery indicate defects and uncompletion.
(2) In the case of supplies for which repayment can be made under the provisions of this Order, the customer is obliged to detain (not to pay) 10% of the budget costs of the supply or part of the supply constituting the invoicing whole. The supplier is entitled to issue payment certificates only up to 90% of these costs. Organisations are obliged to determine the volumes of supplies actually made (Section 9 (3)).
(3) The collector is also obliged to withhold (not to pay) an additional 10% of the budget costs of the supply or part of the supply constituting the invoicing unit for complex residential construction, if the supplier is late in filling the buildings which are part of the technical and civil equipment of the construction.
(4) The obligation to pay the retained part shall arise on the day on which the supplier has removed all defects and arrears listed in the take-over note in the full scope of the delivery or, where applicable, part of the delivery constituting the invoicing whole.
Supplementary and ancillary budgetary costs
(1) Additional budgetary costs and ancillary budgetary costs, with the exception of construction site facilities, are to be redeemed and invoiced in the forms and invoices of invoices.
(2) The right to invoice the cost of construction installations 27) arises:
(a) when applying global or, where applicable, invoicing rates at the same time as the right to invoice the completed invoicing unit;
(b) the date of completion of the construction or the date of completion of the dismantling of the construction site installation, if the construction site facilities are common or non-global. The invoice shall include purchase and dismantling costs. The price of the material obtained by dismantling shall be deducted in the same invoice,
(c) the date on which the building of the construction site is transferred to use, if it is built as part of a combined construction site.
(3) Organisations may, in the cases referred to in paragraph 2 (a) (i) (ii), (iii), (iv), (iv), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v, (v), (v), (v), (v), (v), (v) (b) agree that the right to invoice shall be established earlier, but not earlier than the date on which the building concerned has ceased to be used and has been disposed of during construction. The date of disposal of the building must be recorded in the building log.
(4) A premium of the set global rate for construction site equipment (or invoicing rate) per instalment is included in the delivery payment notes.
(5) For joint ventures under invoicing tariff (27) and non-global buildings, payment forms are issued after the construction of the individual buildings of the construction site to pay the supplies actually made at the construction site installation or to pay other costs to compensate for the cost of deliveries at construction site installation. The volume of deliveries made by the customer shall be verified and confirmed by the customer in a similar manner to the permanent buildings of the construction. Payroll sheets for the acquisition of the building of the construction site are exhausted the amount of its full sales costs. However, if the price of the material obtained by the dismantling exceeds the cost of the dismantling, the payments for deliveries associated with the acquisition and dismantling of the building site installation may be drawn in total only up to an amount less the difference between the price of the material obtained by dismantling and the budgetary cost of dismantling. The price of documentation of the construction site installation shall be included by the supplier in one amount in the first payment note for deliveries made to the construction site installation. If the documentation of the construction site installation is prepared in parts but always for at least one object, the supplier may include its value in the payment sheets also in parts but always in the range of at least fully completed documentation for one building construction site.
INDICATION AND COMPENSATION OF GEOLOGICAL WORK SUPPLIES AND INVESTMENTS IMPLEMENTED BY ORGANISATIONS IN THE OWN SCHEME AND IN THE SINGLE AGRICULTURAL SPECIES OF THEIR ASSISTANCE
Supply of geological works
(1) The supply of geological works shall be invoiced and repaid mutatis mutandis in accordance with the provisions of this Decree, provided that the provisions of Sections 8, 10, 11 and 13 do not apply to the supply of geological works.
(2) The list of works carried out, drawn up on the basis of the bill of lading issued by the supplier, is evidence of the performance in kind of the geological work and at the same time the document for the issue of the instalment note. The collector shall monitor whether the amount of the instalment proposed by the supplier corresponds to the work actually carried out and is in line with the budgetary costs. If the amount of the instalments provided since the last verification of the volume of work actually carried out reaches 300,000 CZK, the customer shall be obliged to verify, in cooperation with the supplier at the geological workplace, whether the proposed instalment corresponds to the work actually carried out and, where appropriate, to deliveries. At the geological workplace, the supplier is obliged to verify the volume of work actually carried out always before the invoice is issued.
(3) The collector shall suspend 10% of the total amount of the invoice until the time agreed to terminate the opposition proceedings, but no later than 6 months after the date of completion of the supply of the geological work. The suspended amount shall be paid by the buyer within 14 days of the end of the successful opposition proceedings.
Invoicing of investments carried out by organisations under their own control and by single agricultural cooperatives
(1) In the case of investments carried out by organisations under their own control, or for single agricultural cooperatives of their own assistance (5), transfers of costs financed from operating (non-investment) funds shall be made on the basis of internal invoices and internal payment forms, mutatis mutandis, in accordance with Section 1 and Part 2 of this Order.
(2) Where, in the case of investments referred to in paragraph 1, the part to which repayments may be made under the provisions of this Order is supplied by suppliers, all the provisions of the Order relating to the full supply method of supply shall apply to them (the repayments made may be reimbursed directly from the investment service account).
FACT OF IMPORT SUPPORT
Invoices of importers to investors and domestic higher suppliers
(1) The importer is invoiced under this Order only if the investor or the domestic higher supplier (the investor) is an importer, which is:
(a) machinery and equipment, if they comply with the concept of basic means, 28)
(b) work and performance, 29)
(c) project documentation not included in the delivery price;
(d) investment units. 30)
(2) The supplies referred to in paragraph 1 shall be invoiced in full (if it is only one delivery which is satisfied by the contract) or by partial invoices. The volume of supply invoiced by the partial invoice depends on the volume of invoicing of foreign suppliers by importers.
(3) The right to invoice the supplies referred to in paragraph 1 arises from their fulfilment. 31)
(4) The importer is obliged to send an invoice (partial invoice) within 15 working days of receipt of the invoice from a foreign supplier (date of receipt of the stamp of its post office on the invoice); If the invoice is received before completion, 31) the date of receipt of the invoice shall be deemed to be the date of completion.
(5) Importers may, by agreement with the investor, be paid advances (so-called advance payments) resulting from a contract with a foreign supplier.
(6) The invoice for imported machinery and equipment and, where appropriate, the Annex thereto shall include both the material and the price specification of the supply or part thereof, and, where applicable, a reference to the document containing these details.
(7) An invoice for the imported assembly must be accompanied by a copy of the assembly statement signed by the investor or by a higher supplier. The invoice for imported works must be accompanied by similar documents provided that their copies are agreed with a foreign supplier.
(8) The provisions of Part One of this Order shall apply mutatis mutandis to the invoicing of the importer to investors, with the possibility that the payment deadlines for deliveries referred to in paragraph 1 may be agreed in accordance with payment deadlines abroad.
FINAL PROVISIONS
Penalties
(1) If the supplier issues an invoice or a repayment note prior to the creation of the right to invoice (Sections 5, 6, 11, 12 and 14 (3)), or before the creation of a repayment right (Section 7), the supplier is obliged to pay the customer a penalty of 1% of the total amount of the invoice or payment note, but not more than 100 000 CZK.
(2) In the event that the supplier proceeds in contravention of the first sentence of Paragraph 2 (3), he shall pay the customer a penalty payment equal to the amount unduly paid or invoiced.
(3) The penalties provided for in paragraphs 1 and 2 shall not apply where the organisation is obliged to pay an additional levy under specific rules. 32)
(4) In the event of a delay in payment of the instalment (§ 4 (2) and (6)), the organisation is obliged to pay the property penalty as a delay in payment of the invoice. 33)
(5) If the customer pays the instalment in breach of the provisions of § 8 (1) and (2), or if he pays the invoice before the right to invoice arises (§ 5, 6, 11, 12 and 14 (3)), or the instalment note before the right to instalment is established (§ 7), he shall be obliged to pay periodic penalty payments or, where appropriate, a fine under special rules. 34)
Exceptions
The Federal Ministry of Finance may, where justified at the request of the competent central authority, allow for an exemption on a case-by-case basis and provide for a derogation from the provisions of Sections 3 to 7, Sections 10, 11, 12 and 14 of this Decree for organisations governed by the organs of the Federation. The Ministry of Finance of the Republics may grant exemptions and provide for derogations from the provisions cited for organisations managed by the authorities of the Republics; in so doing, with the exception of organisations managed by national committees, in agreement with the Federal Ministry of Finance. In authorising exemptions and derogations from the provisions of Sections 4, 5 and 7, the Federal Ministry of Finance shall proceed in an agreement with the State Planning Commission.
Repeal and transitional provisions
(1) The Order of the Ministry of Finance and the Chief Arbiter of the Czechoslovak Socialist Republic No 22 / 1967 Coll., on invoicing and payment of supplies for investment construction and supply of geological works, as amended by Decree No. 136 / 1970 Coll., No. 166 / 1971 Coll. and No. 3 / 1980 Coll.
(2) All exemptions granted under Decree No. 22 / 1967 Coll., as amended by Decree No. 136 / 1970 Coll., No. 166 / 1971 Coll. and No. 3 / 1980 Coll., are repealed.
(3) In the case of built-in structures which have a contractual date of completion at the date of application of this decree no later than 2 years after the entry into force of this decree, organisations may agree by contract that, until the completion of these structures, the right of invoicing will be established, subject to the provisions of § 8 (1) of Decree No 22 / 1967 Coll., as amended. The other provisions of this decree apply in full to these buildings.
This decree shall take effect on 1 January 1984, with the exception of the provisions of Paragraph 8 (1), which shall take effect on 1 January 1986 for the buildings built up before that date.
Minister:
Lér CSc.
1) Paragraph 18 of the Decree of the Federal Ministry of Finance and President of the Czechoslovak State Bank No. 162 / 1980 Coll., on the financing of the reproduction of basic funds.
2) Paragraph 17 of Economic Code No. 109 / 1964 Coll., as published under No. 37 / 1971 Coll., supplemented by Act No. 144 / 1975 Coll. and Act No. 165 / 1982 Coll.
3) Article 1 of Decree No. 154 / 1975 of the Federal Ministry of Finance Coll., on invoicing and payment of supplies of a non-investment nature.
4) Section 4 of the Order of the Ministry of Finance, the State Planning Commission and the Central Geological Office No. 9 / 1967 Coll., on the design and financing of geological works.
5) § 19 (2) of Decree No. 162 / 1980 Coll.
6) Decree of the Federal Price Office, Czech Price Office and Slovak Price Office No. 137 / 1973 Coll., on Prices, as amended by Decree No. 73 / 1978 Coll. and No. 160 / 1980 Coll.
7) Single code list of organizations in CSSR issued on the basis of the Federal Statistical Office Order No. 117 / 1972 Coll., on the single code list of organizations in CSSR.
8) Numeric code according to Annex I to the Single Guidelines for the 7th 5LP, SPK 70 200 / 1980, FMF No III / 715 / 1980, including supplements for the preparation of implementation plans for the relevant year, indicating central authorities and aggregation for the State Plan.
9) Paragraph 24 (1) (a) of the Decree of the President of the State Bank Czechoslovak No. 10 / 1978 Coll., on payment and settlement on the accounts of organisations.
10) § 19 of Decree No. 10 / 1978 Coll.
11) The type of investment supply code is defined as follows: 11 - delivery of construction works from ČSSR 12 - delivery of machinery, equipment and inventory from ČSSR 13 - delivery of construction works from imports 14 - delivery of machinery, equipment and inventory from imports 15 - delivery of project work for investment construction from ČSSR 16 - delivery of project work for investment construction from imports.
12) Decree of the Federal Ministry of Technical and Investment Development No. 105 / 1981 Coll., on documentation of buildings. Directive No 15 / 1981 of the Federal Ministry of Technical and Investment Development on the compilation of sales budgets of buildings published in the Federal Ministry of Technical and Investment Development Report No 8, 1981.
13) Decree No. 71 / 1965 Coll., of the Central Commission of People's Control and Statistics on the introduction and use of a uniform classification of industries and products and a uniform classification of products in agriculture and forestry. Decree of the Federal Statistical Office No. 124 / 1980 Coll., on the uniform classification of building objects and works of a production character. Decree of the Federal Statistical Office No. 114 / 1972 Coll., on the introduction and use of a uniform classification of performance. The supply of energy and propulsion machinery and equipment (class 3) and working machinery and equipment (class 4) shall also be characterised by codes expressing the degree of technical level as set out in Annex 2 to Decree No 95 / 1976 Coll., on the uniform classification of basic resources, as amended by Decree No 156 / 1980 Coll.
14) Rules on the fixing of the prices of construction works (Federal Price Office measure No 8093 / 10 / 81) published in the Price Bulletin, item 28, year 1981 and Rules on the fixing of the prices of construction works (Federal Price Office measure No 8084 / 10 / 81).
15) Rules for fixing the prices of assembly works (Federal Office of Valuation No. 3059 / 76, as amended) published in the Price Bulletin, p. 15, 1980.
16) Sections 32 to 36a of Decree No. 137 / 1973 Coll., as amended by Decree No. 73 / 1978 Coll. and No. 160 / 1980 Coll.
17) Binding forms of invoice forms are defined by the Federal Statistical Office in agreement with the Federal Ministry of Finance, binding models of forms of other documents in agreement with the State Planning Commission.
18) § 288 to 293 of the Economic Code. § 47 of Decree of the State Arbitration of the Czechoslovak Socialist Republic No. 104 / 1973 Coll., which issues the basic terms of supply of construction works.
19) Article 273 of the Economic Code.
20) § 15 of Decree No. 104 / 1973 Coll. § 19 of the Ordinance of the Federal Ministry of Steel and Heavy Engineering and of the Federal Ministry of General Engineering No. 44 / 1977 Coll., which issues the basic conditions of engineering higher and some other supplies for domestic investment construction.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Federal Ministry of Finance Decree No. 37 / 1983 Coll., on invoicing and payment of supplies for investment construction and supply of geological works |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.04.1983 |
|---|---|
| Effective from | 01.01.1984 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0