Decree No. 432 / 2012 Coll.
Decree on the method of keeping records of the operator's income and income, which provides postal services or provides foreign postal services
Valid
Order
Effective from 01.01.2013
Text versions:
01.01.2013
07.12.2012
432
DECLARATION
of 20 November 2012
on the method of keeping records of the operator's income and income which provides postal services or provides foreign postal services
The Czech Telecommunications Authority provides pursuant to § 41 of Act No. 29 / 2000 Coll., on Postal Services and on the amendment of certain laws (Act on Postal Services), as amended by Act No. 221 / 2012 Coll., for the implementation of § 32b (3) of the Postal Services Act:
Income records
(1) The operator will fulfil the obligation under Paragraph 32b (1) of the first sentence of the Postal Services Act by keeping records of at least the proceeds of:
(a) the delivery of mail weighing up to 2 kg;
(b) delivery of postal packages;
(c) delivery by postal order of the cash amount;
(d) other postal services;
(e) other business activities.
(2) The operator shall keep accounts to ensure that the revenues from the services referred to in paragraph 1 (a) to (d) are recorded, broken down into national postal services, postal services abroad and foreign postal services.
(3) The operator shall ensure compliance of the results of the calendar year's income records with the accounts in the context of sound financial statements or interim financial statements.
Revenue records
(1) An operator shall fulfil the obligation under Paragraph 32b (1) of the second sentence of the Postal Services Act by keeping a record of at least the income of:
(a) the delivery of mail weighing up to 2 kg;
(b) delivery of postal packages;
(c) delivery by postal order of the cash amount;
(d) other postal services;
(e) other business activities.
(2) The operator shall keep an income record to ensure that it is broken down from the services referred to in points (a) to (d) of paragraph 1 into national postal services, postal services abroad and foreign postal services.
(3) The operator shall ensure that the results of the income records for the calendar year are consistent with the tax records carried out under the specific legislation governing income tax.
Reporting of evidence results
The operator shall submit the results of the income records held under § 1 or the income records held under § 2 on the form in accordance with § 32a (3) of the Postal Services Act. The model of the form and the rules for drawing it up are set out in the Annex to this Order.
Efficacy
This Decree shall take effect on 1 January 2013.
Council President:
PhDr. Dvořák, CSc., v. r.
Annex to Decree No 432 / 2012 Coll.
Form and rules for reporting the results of the operator's income and income records
Rules for reporting the results of the operator's income and income records
An operator that is an entity under the Accounting Act shall report on the sales and other income form, including other operating income, financial income and extraordinary income. An operator that is not an entity under the Accounting Act shall report on the form its income from postal and other business activities.
An operator in the header shall indicate whether it is an entity under the Accounting Act.
The statement shows the following:
row No 1 "Delivery of mail weighing up to 2 kg"
Income (income) for delivery of addressed consignments with a maximum weight of 2 kg, including recommended and security consignments.
row 2 "Delivery of postal packages"
Income (income) for delivery of postal packages, including recommended and security consignments.
row 3 "Delivery of cash by postal voucher"
Income (income) for the transfer of cash amounts. Only the postal licence holder may offer this service under the Postal Services Act.
row 4 "Other postal services (not included in rows 1 to 3) '
Income (income) for the delivery of other addressed mail, e.g. press bags, mail pursuant to § 3 (1) of the Postal Service Act (mail for blind persons).
row 5 "Total postal services"
The sum of the values given in rows 1, 2, 3, 4.
row 6 "Other business activity"
Annex V.Part 2.123, 124 (c)
row 7 "Total per company (rows 5 and 6)"
The sum of income and income for rows 5 and 6, which agrees to the sum of revenues and revenues reported in the annual financial statements or interim financial statements in the profit and loss account under Act No. 563 / 1991 Coll., on accounting, for the relevant calendar year or with the total business income reported in the tax records for the relevant calendar year.
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Regulation Information
| Citation | Decree No. 432 / 2012 Coll., on the method of keeping records of the operator's income and income which provides postal services or provides foreign postal services |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.12.2012 |
|---|---|
| Effective from | 01.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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