Decree No. 430 / 2021 Coll.
Decree amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended
Valid
Order
Effective from 01.01.2022
Text versions:
01.01.2022
30.11.2021
430
DECLARATION
of 22 November 2021
amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended
The Ministry of Finance provides pursuant to Section 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., Act No. 304 / 2008 Coll., Act No. 221 / 2015 Coll. and Act No. 462 / 2016 Coll., for the implementation of Section 4 (8) of this Act and under Section 20 (6), Section 30 (2) and Section 47 (7) of Act No. 218 / 2000 Coll., on the Budget Rules and on the Amendment of Certain Related Acts (Budgetary Rules), as amended by Act No. 320 / 2002 Coll., Act No. 482 / 2004 Coll., Act No. 26 / 2008 Coll., Act No. 25 / 2015 Coll., Act No. 484 / 2020 Coll.
Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transfer to the central system of accounting information of the State and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended by Decree No. 434 / 2010 Coll., Decree No. 437 / 2011 Coll., Decree No. 461 / 2012 Coll., Decree No. 472 / 2013 Coll., Decree No. 300 / 2014 Coll., Decree No. 370 / 2015 Coll., Decree No. 447 / 2016 Coll., Decree No. 274 / 2017 Coll., Decree No. 398 / 2017 Coll. and Decree No. 341 / 2021 Coll., are amended as follows:
1. In Paragraph 1 (d), comma is replaced by "a 'and" budgets of the Regional Cohesion Councils' are replaced by "for the preparation of a draft state closing account '.
2. in Article 2 (k), the words "budgets of the Regional Councils" shall be replaced by the words "for drawing up a draft State Accounts."
3.
General for the transmission of financial data
(1) The administrators of chapters, the organisational units of the State, state contribution organisations, state funds, local authorities and voluntary associations of municipalities also compile and transmit financial data to the central system of state accounting information for the needs of the State under the legislation governing the submission of data for the evaluation of the implementation of the State budget or the legislation governing the submission of data for the preparation of the draft State final account.
(2) For the format, structure, transmission, security, scope and frequency of the transmission of financial data, the provisions of Part Two shall apply mutatis mutandis, unless provided for in Part Three or in the legislation governing the submission of data for the evaluation of the implementation of the State Budget or in the legislation governing the submission of data for the preparation of a draft State Accounts.
(3) Paragraph 5 (5) and (7) shall apply mutatis mutandis to the transmission of financial data by municipalities and voluntary bundles of municipalities, unless it provides for legislation governing the submission of data for the evaluation of the implementation of the State Budget or for the submission of data for the preparation of the State Accounts otherwise. ';
footnote 2 is deleted.
4. In Paragraph 24 (1), the words "other legislation (m2) 'are replaced by the words" legislation governing the submission of data for the evaluation of the implementation of the State budget or legislation governing the submission of data for the preparation of a draft state closing account'.
5. In Article 24 (2), the words "other legislation (2) 'are replaced by the words" legislation governing the submission of data for the evaluation of the implementation of the State budget or legislation governing the submission of data for the preparation of a draft State closing account'.
6. In Annex 2a to the Auxiliary Analytical Overview in Part I: Initial and end stocks and turnover in selected balance sheet accounts, the item is:
„
“
| 16803201 | Opravné položky k nedokončeným kulturním předmětům – sbírky muzejní povahy a další umělecká díla |
is replaced by:
„
“.
| 16803200 | Opravné položky k nedokončeným kulturním předmětům |
7. In Annex 2a to the Auxiliary Analytical Overview in Part I: Initial and end stocks and turnover in selected balance sheet accounts, the item is:
„
“
| 16803209 | Opravné položky k nedokončeným kulturním předmětům – ostatní |
delete.
Efficacy
This Decree shall take effect on 1 January 2022.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 430 / 2021 Coll., amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transfer to the central system of the state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.11.2021 |
|---|---|
| Effective from | 01.01.2022 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Finance
Accounting
The regulation text is for informational purposes only.
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