Decree No. 440 / 2006 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
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Effective from 18.09.2006
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440
DECLARATION
of 1 September 2006
amending Decree No 323 / 2002 Coll., on budgetary composition, as amended
The Ministry of Finance provides, pursuant to § 2 (4) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), and § 12 (1) of Act No. 250 / 2000 Coll., on budgetary rules of territorial budgets:
Decree No. 323 / 2002 Coll., on the budget structure, as amended by Decree No. 568 / 2002 Coll. and Decree No. 484 / 2003 Coll., is amended as follows:
1. In Article 1 (1), the words "the Regional Councils of the Cohesion Regions (the Regional Council) 'shall be inserted after the words" the regions'.
2. In Article 1, at the end of paragraph 2, the sentence "It sets out the units for the classification of revenue and expenditure by which it is required to indicate its budget and actual revenue and expenditure of the organisational unit of the State and of the legal entity referred to in paragraph 1 (hereinafter referred to as" the organisation ').' is added.
3. In Paragraph 2 (3), the second sentence is replaced by the following four sentences: "For the purposes of determining the expenditure type, expenditure shall be broken down into expenditure on purchases against which direct consideration is against and transfers against which direct consideration is not against. Expenses on purchases are expenditure on acquisition of values and compensation. Expenditure on acquisition of values shall be expenditure on acquisition of goods, services, works, performance or rights, and compensation shall be expenditure on the payment of value incurred or lost or compensation for damage related to the organisation's activities. For the purposes of this Order, the type of expenditure on purchases of goods, services, works, performance or rights or the type of compensation and, for transfers, the type of aid which the transfer constitutes and the type of beneficiary of the aid. '
4. In the second sentence of Article 2 (4), the words "the regional councils of cohesion regions' shall be inserted after the words" regions'.
5. In Part A of the Annex, the row with the text "Chapter 347 of the Securities Commission 'is deleted.
6. In the Annex to Part B, entry 1211 reads: "This item is used only by the territorial tax authorities and the customs authorities which receive the value added tax paid to them by its payers under Act No. 235 / 2004 Coll., on value added tax, as amended, and by the counties and municipalities which receive a share thereof under Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to the local authorities and certain state funds (Law on the budgetary determination of taxes), as amended. An organisation which sells to the customer a case, service, work, exercise or right and from sales or income for them is required to pay value added tax and therefore, in an invoice or other similar document to the customer, the price separately from value added tax and the price separately with tax, classifies the whole price, including tax, to the item of group 21, 23 or 31 which corresponds to the goods, services, work, performance or law sold. '
7. In Part B of the Annex, the following entry 1227 is inserted after entry 1226:
"1227 Additional to the price of admission to public production of cinematographic work
The supplement received by the State Fund of the Czech Republic for the Promotion and Development of Czech Cinematography under Section 8 of the Act on this Fund (Act No. 241 / 1992 Coll.). "
8. In Part B of the Annex, the following entry 1339 is inserted after entry 1338:
"1339 Other environmental charges and levies'.
9. In Part B of the Annex, the following entries 1353, 1354 and 1359 are inserted after entry 1352:
"1353 Revenue from proficiency tests from applicants for a driving licence
The income of municipalities with extended scope from applicants for a driving licence for proficiency examinations pursuant to § 39a of Act No. 247 / 2000 Coll., on obtaining and improving professional competence for driving motor vehicles and on amendments to certain laws, as amended by Act No. 411 / 2005 Coll.
1354 Revenue from licences for truck transport
Revenue from the Eurolicence regions for truck transport.
1359 Other contributions from selected activities and services not included elsewhere '.
10. In the Annex to Part B, entry 1401 reads: "Revenue from the State Budget on customs duties not exceeding 30 April 2004, i.e. until the date preceding the date on which the Czech Republic became a Member State of the European Union. The customs duty to be charged from that date shall be collected on an account which is a non-budgetary fund and from which the European Union is transferred and into the revenue of the State budget only a share intended to cover the costs of its collection. This proportion belongs to item 1402. '
11. In Part B of the Annex, the following subgrouping of headings 164 is inserted after entry 1638:
"164 Accident insurance premiums
1641 Insurance against accident insurance
The income of insurance premiums paid by employers to the state budget under Act No. 266 / 2006 Coll., on the accident insurance of employees.
1642 Insurance premiums
The premium for insurance against accident insurance pursuant to § 44 of Act No. 266 / 2006 Coll., on accident insurance of employees.
1643 Insurance accessories
Fines and Regression Refunds pursuant to § 58 to 61 of Act No. 266 / 2006 Coll., on Staff Accident Insurance. '
12. In Part B of the Annex, entry 1705 reads: "Receipt of the Bank Overhead Account of the State Agricultural Intervention Fund (SIF) on sugar levies. The SZIF collects sugar levies on its common agricultural policy bank account (this income of its account is assigned to item 1706) and 75% of the levy collected refers to the European Commission's bank account (this expenditure of its common agricultural policy account is assigned to item 5512) and 25% to its bank overheads account (this expenditure of its common agricultural policy account is assigned to item 5349 and is assigned to item 1705 as revenue of its overheads account).
13. In Part B of the Annex, the following entry 1706 is added:
"1706 Sugar levies
All income of the common agricultural policy bank account of the State Agricultural Intervention Fund (SZIF) of sugar levies pursuant to § 1 (2) (j) and § 11h of Act No. 256 / 2000 Coll. as amended by Acts No. 128 / 2003 Coll., No. 85 / 2004 Coll. and No. 441 / 2005 Coll. Sugar levies recovered shall be distributed by the SCFs in the manner specified in the subheading 1705. ';
14. In Part B of the Annex to the subheading 211, the words "regional councils' shall be inserted after the words" regions'.
15. In Part B of the Annex, the second sentence of entry 2111 is deleted.
16. In Part B of the Annex, entry 2113 reads as follows:
"Reimbursements for education and education services under the Education Act (Act No. 561 / 2004 Coll. as amended) and its implementing rules, if their beneficiaries are organisations. '
17. In Part B of the Annex, entry 2119 reads: "Includes amounts of expenditure on the acquisition of fixed assets under its own control transferred in the state budget from the expenditure account to the revenue account (recording unit 023). This item also includes revenue from funds paid to the organisation by someone to establish for its benefit a material burden of service [Paragraph 14 (1) (c) of Act No. 235 / 2004 Coll., on value added tax]. This includes the contributions of participants to the conference organization which is its organizer, pursuant to Article 71 (2) of the budget rules (Act No. 218 / 2000 Coll. as amended)."
18. In Part B of the Annex, the following entry 2124 is inserted after entry 2123:
"2124 School legal persons' contributions established by the State, the county and the municipalities
Pupils of educational legal persons, i.e. persons under § 124 to 140 of the Education Act (Act No. 561 / 2004 Coll. as amended), set up by the Ministry of Education, Youth and Sports, the county, municipalities and voluntary associations of municipalities. '
19. In Part B of the Annex, at the end of entry 2141, the sentence "Interest received on notes shall be added."
20. In the Annex in Part B, under the entry for entry 2221, in the first sentence, after the word "regions', the words" regional councils' are added, in the second sentence, the words "National Property Fund 'are deleted, and at the end of the same sentence, the words" as well as the bank account which is the successor fund of the National Property Fund under Section 4 of the Act on the abolition of the National Property Fund (Act No 178 / 2005 Coll.)' are added.
21. In Part B of the Annex, at the end of item 2222, the following sentence is added: "Revenue from other public budgets, which are compensation for expenditure incurred in previous years, and are therefore not included as negative expenditure (Section 49 (7) of the budget rules), but as positive revenue (for the State's organisational units are not received in the State's expenditure accounts but in revenue accounts). This includes amounts received by the organisation from the territorial financial authority as an excess of value added tax, its excess deduction or refund. Refunds shall be included only if the tax paid in the previous or some earlier year is recovered; in the same year it shall be assigned at negative value to item 5362. ';
22. In Part B of the Annex to entry 2223, the second sentence is deleted.
23. In Part B of the Annex, the following entries 2226 and 2227 are inserted after entry 2225:
"2226 Revenue from financial settlement of previous years between municipalities
It includes mutual settlement relations to subsidies between municipalities. At the same time, a record unit 024 shall be used when settling across the county border and across the county border 028.
2227 Revenue from the financial settlement of previous years between the Regional Council and the Region, municipalities and voluntary municipalities
Revenue from financial settlement between, on the one hand, the Regional Council and, on the other hand, the region, municipalities and voluntary communes. In the event of settlement across the border, the recording unit 028 shall be used. ';
24. In the Annex in Part B, in the fifth sentence of heading 2324, the words "the compensation received from municipalities to maintain in the municipalities the grade of primary school for which the number of children is subject to the standard required by the regulations and" deleted and after the sentence of the sixth sentence is added the sentence "This includes the receipts of the costs of administrative proceedings which the party to administrative proceedings pays to the administrative authority for the extent of the administrative proceedings resulting from the infringement of his legal obligation, pursuant to Section 79 (5) of the Administrative Rules (Act No 500 / 2004 Coll., as amended) and Section 6 of Decree No 520 / 2005 Coll., on the extent of the final expenditure to which the administrative authority pays other persons and on the amount of the flat amount of the costs."
25. In the Annex to Part B, entry 2343 states: "Receipt of payments under Section 32a of the Mining Act (Act No. 44 / 1988 Coll. as amended) and Section 4b of the Geological Labour Act (Act No. 62 / 1988 Coll. as amended). '
26. In Part B of the Annex, the following entry 2414 is inserted after entry 2413:
"2414 Repayment of borrowed funds from state-owned enterprises
Repayments of appropriations lent under headings 5614 and 6414. '
27. In the Annex in Part B, entry 2433 states: "Repayments received from the Land Fund and from an account which is the successor fund of the National Property Fund under Section 4 of the Act on the abolition of the National Property Fund (Act No. 178 / 2005 Coll.). '
28. In Part B of the Annex, the following entry 2443 is inserted after entry 2442:
"2443 Repayments of borrowed funds from regional councils'.
29. In the Annex to Part B, in Classes 4, 5 and 6, in the names of classes, grouping of items, subgrouping of items and items in which the word "subsidy 'occurs, this word is replaced by" transfers'.
30. In the Annex to Part B, entry 4114 reads: "Non-investment transfers received from the Land Fund or from a bank account which is the successor fund of the National Property Fund under Section 4 of the Act on the abolition of the National Property Fund (Act No. 178 / 2005 Coll.). '.
31. In the second sentence of Part B of the entry 4116, the words "agriculture, environment, culture, local development 'shall be deleted.
32. In Part B of the Annex, the following entry 4123 is inserted after entry 4122:
"4123 Non-investment transfers received from regional councils
Non-investment subsidies received from entities set up and operating under § 15 to 17 of Act No. 248 / 2000 Coll., on Support for Regional Development, as amended by Act No. 138 / 2006 Coll. '
33. In Part B of the Annex, the title and the content of heading 4135 are as follows:
"4135 Transfers from national reserve funds
This appropriation is intended to cover the revenue of the State's organisational body resulting from its State Budget revenue account from its reserve fund, including the revenue of the Chapter administrator in the State Budget Special Income Account (Section 50 (2) of the budget rules) from the State's organisational funds belonging to this chapter. '
34. In Part B of the Annex, the following entry 4136 is inserted after entry 4135:
"4136 Transfers from other state organisational units funds
This item includes the revenue of the State's organisational body arising from its revenue budget account from funds other than those included in the preceding headings, including the revenue of the Chapter administrator in the State Budget Special Income Account (Section 50 (2) of the budget rules) resulting from the same Funds. At present, these are transfers from the remuneration fund set up under the former rules, if the organisational component of the State still exists. '
35. In the Annex to Part B, entry 4214 reads: "Investment transfers received from the Land Fund or from a bank account which is the successor fund of the National Property Fund under Section 4 of the Act on the abolition of the National Property Fund (Act No. 178 / 2005 Coll.). '.
36. In Part B of the Annex, the following entry 4223 is inserted after entry 4222:
"4223 Investment transfers received from regional councils
Investment subsidies received from bodies set up and operating under § 15 to 17 of Act No. 248 / 2000 Coll., on the promotion of regional development, as amended by Act No. 138 / 2006 Coll. '
37. In Part B of the Annex, the following is inserted at the beginning of Class 5: "From current expenditure, purchases (groupings of items 50 and 51) are to be classified as items depending on the item, service, work, exercise or right to be acquired by them, and transfers (groupings of items 52 to 57) depending on the type of aid and, where applicable, who the beneficiary is, regardless of the form of legal obligation to pay, in particular, regardless of whether the payment is not the subject of the dispute, or the payment to which was the subject of the dispute and is made on the basis of an external judicial decision or conciliation (§ 67 and 99 of the Civil Code of Procedure), in particular, whether it is the normal payment or the payment, including the supplement for the previous years. Similarly, it does not matter how the supplier derived the price to be paid by the organisation as a customer, for example whether it stated or did not indicate in the invoice what part of the price is made up of its expenditure or the cost of packaging or transport of these goods (this does not apply to expenditure or costs arising directly from the organisation, for example, when the organisation ordered the transport of the goods itself with the transport company and paid for it directly and not the supplier of the goods). This applies mutatis mutandis to capital expenditure (class 6). Similarly, for both current and capital expenditure, if one item of expenditure, service, work, performance or rights representing more than one type of economic value is acquired, or if one item of aid representing more than one type of transfer is granted, and the expenditure is therefore covered by several items, the expenditure shall be classified, if it is not allocated in the accounting documents, into an item corresponding to the main part of the expenditure or by which it can be assumed. For both expenditure and revenue, when classifying expenditure on items for which the classification of the legal act on the basis of which expenditure is incurred or revenue is incurred (for example, for classifying expenditure on item 5164, it is decisive whether the funds issued are payments under the lease contract), no matter how they classify the legal act of the author, but what such legal act is (for example, it does not matter that the contract under which the customer will use computer programs created by the contractor without a time limit, which are created by the supplier-natural person as a work under the copyright law, is written as a contract for the hire of the programme, but that the content of the contract is authorised to use the work without time limit and therefore the buyer's payment under this contract will not be classified under item 5164, but 5041). '
38. In Part B of the Annex, the following entry is added: "The grouping of items includes the remuneration of work performed as an dependent activity in an employment, service or similar relationship and the compensation of damage resulting from the termination of this relationship (subgrouping of items 501 and 502), the compulsory insurance premiums paid by the employer (subgrouping of items 503), certain cases of remuneration for work to natural persons engaged as a self-employed activity (subgrouping of items 504) and the compensation of workers caused by the organisation as a result of making the work impossible (subgrouping of items 505). '
39. In Part B of the Annex, the following sub-headings 501 and 502 are added: This does not include money spent for work not carried out as a result of an infringement of an organisation which had to pay workers to compensate for the damage caused to them as a result of making the work impossible, for example by illegally releasing them (belonging to a subgroup of items 505). However, this includes payments for working time other than work for the organisation (for example, the performance of public functions or other acts of general interest) where the organisation is obliged to pay workers for it. '
40. In Part B of the Annex, entry 5021 states: "Includes, in particular, remuneration for work under employment agreements concluded under the Labour Code outside employment, remuneration for members of the Councils and municipalities and councils of municipalities and councils (except for representatives themselves, whose remuneration is included under heading 5023), remuneration (cash prizes) from public competitions and narrower promises (under § 847 to 852 of the Civil Code) and remuneration for work (activity) under special regulations outside the Labour Code, the Staff Act and other provisions establishing similar relations, such as remuneration for residents of social welfare institutions for the operation of the Institute or remuneration of voluntary staff of the care service. '.
41. In the Annex to Part B, entry 5024 reads: "This item includes severance payments under the Labour Code (Sections 67 and 68 of Act No. 262 / 2006 Coll., Labour Code) and other severance payments under Section 13 of the Act on Officials of Local Government (Act No. 312 / 2002 Coll. as amended). '
42. In the Annex in Part B of entry 5025, the words "pursuant to Act No. 218 / 2002 Coll. with effect from 1.1.2006 'are replaced by the words" pursuant to Paragraph 55 of the Staff Act (Act No. 218 / 2002 Coll. as amended), which takes effect on 1 January 2007'.
43. In Part B of the Annex, the title and the content of heading 5027 are as follows:
"5027 Forms of persons exercising military exercises and other military service
Cash requirements paid to soldiers on military training (including exceptional) and to soldiers performing exceptional or additional military service under the military law with the exception of the service of an occupational soldier. '
44. In Part B of the Annex, entry 5028 is deleted.
45. In Part B of the Annex, in entry 5029, the word "apprentices' is replaced by" for the productive activity of pupils and students'.
46. In Part B of the Annex, the following sub-category 503 is added: "Compulsory premiums payable by the employer as a taxpayer, i.e. for himself. This does not include insurance premiums and income tax, the taxpayers of which are the employees and the employer who take them out and pay them as a payer, which belongs to the relevant item in sub-group 501 or 502, that is to say, to the item in respect of which the remuneration for the work which is subject to income tax or insurance. Compulsory premiums shall be assigned to the relevant item, irrespective of whether they are a normal payment or a supplement, including a supplement for previous years. ';
47. In Part B of the Annex, the title and the content of subheading 5038 are as follows:
"5038 Compulsory insurance premiums
The insurance premiums payable under Act No. 266 / 2006 Coll., on the Accident Insurance of Employees, shall be paid by employers, including the organisations responsible for the district social security administration, together with the social security insurance and the contribution to the state employment policy. '
48. In Part B of the Annex, the following subheadings 504 and 505 are inserted after entry 5039:
"504 Remuneration for the use of intellectual property
5041 Remuneration for the use of intellectual property
Remuneration of authors of literary, artistic and scientific works including computer programs for granting the organisation the right to use the work according to the Copyright Act (Act No. 121 / 2000 Coll. as amended) without a time limit (the remuneration for granting the right to use the work for a fixed period belongs to item 5164), other remuneration under this Act, remuneration for the use of inventions, industrial designs, improvement proposals and other intellectual property objects and similar remuneration, if they do not have the nature of expenditure on the acquisition of long-term intangible property (these belong to items from sub-heading 611).
505 Salary refunds
5051 Compensation
Compensation to workers for the damage they have suffered as a result of the organisation's wrongful exclusion of their work, in particular by the wrongful release of them and the money paid for the work not as a reward, but as compensation, such as compensation for work relief under § 60 to 63 of the Act on the Protection of the Czech Republic (Act No 222 / 1999 Coll. as amended). This does not include compensation for other damage suffered by workers in connection with work, such as compensation for accidents at work (belonging to item 5192). '
49. In Part B of the Annex, the following sentence is added at the end of the entry 5131: "Only the purchase of foodstuffs which are not used for entertainment (which belongs to item 5175). '
50. In the Annex to Part B, in entry 5132, the words "(in particular under Decree No 204 / 1994 Coll.) 'are deleted.
51. In the Annex to Part B, entry 5133 reads: "Includes the purchase of medicines for specialised medical and veterinary establishments, including field hospitals and crew centres, special offices, etc. This includes the purchase of handheld pharmacies at the workplace and their equipment. '
52. In Part B of the Annex, the following entry 5134 is added: "Expenditure on linen, clothing and footwear in all types of organisations'.
53. In Part B of the Annex, the following entry 5136 is added: "Expenditure on purchase of books, teaching aids, newspapers and magazines, including subscriptions. Where the supplier supplies them by post or other similar services and lists his or her expenditure or costs of postage and, where applicable, packaging in an invoice or other similar document according to which the customer is to pay him, the customer shall proceed according to the general principle set out in point 5 and classify the full amount paid to the supplier, including postage and packing. '
54. In the Annex to Part B, at the end of item 5137, the sentence "This item includes a technical evaluation of long-term tangible assets (even small ones) which does not exceed CZK 40,000."
55. In Part B of the Annex, in entry 5141, the words "those to be classified under heading 6143 'are replaced by the words" those interest shall be assigned to the item from the grouping of headings 61 to which the expenditure on the acquisition of fixed assets on which the organisation has taken up a loan or loan from which such interest is payable'.
56. In Part B of the Annex, the following entries 5144 and 5145 are inserted after entry 5143:
"5144 Debt service charges
5145 Financial derivatives
Expenditure and revenue related to financial derivatives. Revenue related to financial derivatives is to be classified under this item as negative. ';
57. In Part B of the Annex, the following sentence is added at the end of the entry 5161: "This includes expenditure on courier and mail services. '
58. In Part B of the Annex, the following sentence is added at the end of item 5162: "This includes expenditure on setting up a fixed phone number and on mobile phone (SIM card) cards, unless they are part of the purchase price of a mobile phone. This does not include radio and television charges, which belong to item 5169. '
59. In Part B, the following sentence is added at the end of item 5164: "The rent for the rental of a work under the Copyright Act (Act No. 121 / 2000 Coll. as amended), for example, the computer program (§ 12 (4) (c), § 15, § 49 (3), § 71 (2) (e), § 76 (2) (c), § 80 (2) (c), § 90 (3) and § 96 (1) (b) of the Copyright Act), i.e. the authorisation for the use of a work for a fixed period (remuneration to natural persons for the authorisation for the use of the work without a time limitation)."
60. In the Annex to Part B, entry 5166 reads: "Expenditure on supply acquisition of information (definition of information referred to in heading 5169) which does not have the character of property (expenditure on supply acquisition of information of the nature of the property belongs to items from sub-group 611 and to heading 5179) where such information constitutes consultation, advice, analysis, studies, legal services or other information which serves the organisation to decide and does not have an obligation to process it under specific rules (information on which it has such an obligation belongs to item 5169). The right to exercise the right to use the work under Section 12 of the Copyright Act (Act No. 121 / 2000 Coll. as amended) is not considered property; expenditure on obtaining such an authorisation, valid without a time limit (from a natural person), falls to item 5041 and to item 5164 for a fixed period. ';
61. In the third sentence of the entry 5169 in Part B of the Annex, the words "goalkeepers and 'are deleted and the following text is added at the end of the entry:" This item also includes expenditure on the revision of chimneys and electrical and other equipment, payments for the state technical control of cars as well as expenditure on non-road transport. It also includes expenditure on the adjustment of cases not linked to the major consumption of material resources resulting in the introduction of the case into the original or usual form, such as window washing. This includes expenditure on the supply of information which is not property and does not belong to item 5166, such as language translations (expenditure on the supply acquisition of information which is property is included in item 611 and item 5179). Information for the purposes of the budget composition means a set of words, images or other signals capable of being perceived and providing some benefit, regardless of which data carrier they are stored on. However, expenditure on items which, while bearing information, are not considered as expenditure on information, but at the price of such items, such as books, newspapers or magazines (expenditure on items which carry information and at whose price the material does not prevail, such as magnetic tapes, compact disks, etc., is regarded as expenditure on information). Subheading 5169 also includes adjustments to intangible assets, such as computer programs or sets of information, if they do not represent a technical evaluation (for the purposes of the budget composition, any adjustments to them which add new functions and a technical evaluation of the sets of information which add new information). This item also includes expenditure under contracts between the organisation and suppliers, according to which the organisation pays regular flat-rate amounts for supplies carried out only if necessary and thus pays more for the assurance that supplies will be made where necessary, for example that whenever a particular item is damaged, the supplier will correct it. Radio and television charges (paid to broadcasters under Act No 348 / 2005 Coll., on radio and television charges and amending certain laws, as amended) are also included in this item. This item also includes payments to an entity which has created a material burden on its property of the nature of the service [Paragraph 14 (1) (c) of Act No. 235 / 2004 Coll., on Value Added Tax].'
62. In Part B of the Annex, entry 5171 reads: "Expenditure on repair and maintenance provided by suppliers. For the purposes of the budget composition, the adjustment of an item which has partly or wholly lost its ability to perform the function to which it was intended, ensuring that it is able to regain that capability (for example, glazing of windows), including, where applicable, the use of accounting documents other than originating materials, parts, components or technologies, unless this results in a technical assessment [Paragraph 26 (2) (a) of Decree No 505 / 2002 Coll., implementing certain provisions of Act No 563 / 1991 Coll., as amended, for entities that are self-governing entities, contributory organisations, state funds and organisational elements]. Maintenance is meant, for the purposes of the budget composition, an adjustment to a matter linked to a more significant consumption of material resources resulting in the introduction of a case into its original or normal form, unless such adjustment is an adjustment, such as painting of window frames. This does not include the purchase of project documentation for repairs (it belongs to item 5169). It also does not include modifications of intangible assets, such as computer programs or sets of information (if they represent a technical evaluation at a cost of more than CZK 60,000, they belong to the relevant items from sub-group 611, if they represent a technical evaluation at a cost of up to CZK 60,000, they belong to item 5179 and in the case of programmes 5172 and otherwise they belong to item 5169)."
63. In the Annex to Part B, item 5172 states: "Expenditure on the purchase of software and other computer programs when purchased as intangible property at a cost of up to CZK 60,000 in an individual case and technical evaluation of computer programs at any cost which does not exceed CZK 60,000."
64. In Part B of the Annex, the last sentence of entry 5173 is replaced by the sentence "This includes expenditure on territorial level budgets for accommodation for foreign delegations, even if it is not reciprocal travel. This item includes travel expenses paid under Act No. 262 / 2006 Coll., the Labour Code (§ 152 to 189), and before the Act on Travel Refunds (Act No. 119 / 1992 Coll. as amended) and implementing regulations (Decree of the Government No. 62 / 1994 Coll. as amended, but only refunds pursuant to § 5 and 6). It does not include payment of travel expenses under other legislation, e.g. under Decree No. 520 / 2005 Coll., which belongs to item 5192. '.
65. In the Annex to Part B, entry 5175 reads: "Expenditure on the acquisition of items and services to be used for entertainment (expenditure on the acquisition of items and services not to be used for entertainment is to be classified under headings 513 and 516, in particular headings 5131 and 5169). '
66. In the Annex to Part B, at the end of item 5179, the sentence "Rewards for archaeological findings under Section 23 (4) of the Act on State Heritage Care (Act No. 20 / 1987 Coll. as amended) and compensation to trade unions for exercising control over safety and health at work (§ 322 (4) of Act No. 262 / 2006 Coll., Labour Code) are added. This item includes expenditure on the purchase of receivables. This item includes compensation from invalid purchase contracts. This is the case where someone obtains the property from the organisation under a contract which is then declared invalid, the property must be returned and the amount paid by the organisation under an invalid contract plus, where appropriate, the amount of expenditure incurred to evaluate the property. This includes expenditure on the acquisition of intangible assets outside of assets exceeding CZK 60,000 in individual expenditure (expenditure on the acquisition belongs to the relevant items of sub-group 611) and outside computer programs and technical evaluation of intangible assets of any purchase price outside computer programs which does not exceed CZK 60,000."
67. In Part B of the Annex to Regulation (EC) No 5192, the third sentence is deleted and the following sentence is added at the end: "All compensation for damage caused or incurred by the organisation in connection with the performance of its work, in particular compensation for accidents at work and pain. Compensation for damage is, for example, compensation for property damage to persons affected by an exceptional plant health measure under Section 76 (8) of the Plant Health Act (Act No. 326 / 2004 Coll. as amended) and Section 29 of the Decree on measures to prevent the introduction and spread of harmful organisms of plants and plant products (Decree No. 330 / 2004 Coll. as amended). This includes compensation for damage and resources provided under Act No. 222 / 1999 Coll., on securing the defence of the Czech Republic, as amended, i.e. compensation for removal costs (§ 32 (2) of the Act), damage caused by military training (§ 42 (1)), expropriation (§ 45 to 51), provision of material resources (§ 58) and material damage to material resources (§ 59); compensation for work is included in item 5051. This item also includes payments to the parties to the administrative proceedings and to other persons pursuant to § 79 (1) and (4) of the Administrative Rules (Act No. 500 / 2004 Coll. as amended) and § 1 to 5 of the Decree No. 520 / 2005 Coll., on the extent of the expenses and income foregone paid by the administration. It is also covered by the compensation of increased clearance expenses pursuant to Section 4 of Government Decree No. 62 / 1994 Coll., on the granting of compensation for certain expenses to staff of budgetary and contribution organisations with a regular place of work abroad. This includes fees to the Copyright Union. '
68. In the Annex to Part B, entry 5195 reads as follows: "The contributions under Sections 81 (2) (c) and 82 and 83 of Act No. 435 / 2004 Coll., on Employment. Under Paragraph 81 (3), such contributions are not made by employers who are the organisational components of the State or who are established by the State. '
69. In Part B of the Annex, the following is added at the end of the entry 5197: ", i.e. refunds under Section 3 of this Regulation of the Government (refunds under Section 4 belong to heading 5192 and under Sections 5 and 6 to heading 5173) '.
70. In Part B of the Annex, entry 5198 is deleted.
71. In Part B of the Annex, in entry 5199 at the end, the dot is replaced by a comma and the words "for example, expenditure of an organisation which, in the context of the administration of death, pays for an apartment in the fund of repairs to the community of unit owners."
72. In Part B of the Annex, the title of the group of items 52 reads: "Non-investment transfers to private legal entities'.
73. In the Annex to Part B, entry 5211 reads: "Non-investment transfers to banks (Act No. 21 / 1992 Coll. as amended), insurance companies (Act No. 363 / 1999 Coll. as amended) and savings and credit cooperatives (Act No. 87 / 1995 Coll. as amended) except those belonging to item 5214. This includes the non-investment transfers by these bodies established by the legal entities, i.e. persons under § 124 to 140 of the Education Act (Act No. 561 / 2004 Coll. as amended). '
74. In Part B of the Annex, at the end of entry 5212, the sentence "Non-investment transfers by these natural persons set up by educational legal persons, i.e. persons under § 124 to 140 of the Education Act (Act No 561 / 2004 Coll. as amended) shall be added. '
75. In Part B of the Annex, entry 5213 states: "Non-investment transfers to entities set up under the Commercial Code (public companies, limited liability companies, joint ventures and cooperatives) and other provisions such as legal entities engaged in business or other self-employed activities other than financial activities, excluding transfers belonging to item 5215. This includes non-investment transfers by these legal entities established by the legal entities, i.e. persons under § 124 to 140 of the Education Act (Act No. 561 / 2004 Coll. as amended). '
76. In Part B of the Annex, the following entries 5214 and 5215 are inserted after the entry 5213:
"5214 Non-investment transfers to state-owned financial and similar institutions
Non-investment transfers to equity companies which are banks or carry out activities similar to those of banks and which are predominantly owned by the State and institutions established by law that carry out activities similar to those of banks and manage State property. These include, in particular, non-investment transfers of the Czech Moravian Guarantee and Development Bank, Export Guarantee and Insurance Company and Czech Export Bank (Act No. 58 / 1995 Coll. as amended). This includes non-investment transfers to educational legal persons, i.e. persons under § 124 to 140 of the Act of Education (Act No. 561 / 2004 Coll.), if they were set up by these bodies.
5215 Non-investment transfers to selected state-owned business entities
Non-investment transfers to the Support and Guarantee Roller and Forestry Fund, the Czech Consolidation Agency (Act No. 239 / 2001 Coll. as amended), its subsidiaries, the Railway Infrastructure Administration, the Czech Collection Office, the Winery Fund and the PPP Center. These include non-investment transfers to school legal persons, i.e. persons under § 124 to 140 of the Education Act (Act No. 561 / 2004 Coll. as amended), if they were established by these bodies. '
77. In Part B of the Annex, the sentence "Non-investment transfers to school legal persons, i.e. persons under § 124 to 140 of the Education Act (Act No 561 / 2004 Coll. as amended), established by public utility companies, shall be added at the end of entry 5221. '
78. In Part B of the Annex, the sentence "Non-investment transfers to educational legal persons, i.e. persons under § 124 to 140 of the Education Act (Act No 561 / 2004 Coll. as amended) established by civil associations, shall be added at the end of the entry" 5222. "
79. The following entry 5223 is added to the Annex in Part B: "Non-investment transfers to churches and religious companies registered under the Act on Churches and Religious Companies (Act No. 3 / 2002 Coll. as amended). These include non-investment transfers to educational legal persons, i.e. persons under § 124 to 140 of the Education Act (Act No. 561 / 2004 Coll. as amended) established by churches and religious societies. '
80. In Part B of the Annex, the following subgroups 525 and 5250 are inserted after entries 5240:
"525 Non-investment transfers related to sickness insurance
5250 Reimbursement of half the compensation for temporary incapacity
Half of the compensation for the temporary incapacity of employees pursuant to § 9 (2) and (3) of Act No. 589 / 1992 Coll., on Social Insurance and Contribution to State Employment Policy, as amended by Act No. 189 / 2006 Coll. The employer shall deduct, in accordance with paragraph 2 (or paragraph 3) where the employer is the employer referred to in this paragraph, half of the amount of the insurance premiums due to the Czech Social Security Administration (CSSR) and shall pay the difference. ČSSZ transfers this sum (half of the compensation paid for the temporary incapacity period) from its expenditure account to its income account in order to do so, which would, in the event of an uncompensated payment (if this sum was not deducted from insurance premiums, the employer would pay the full premium and would then receive this sum from ČSSZ), transfer this sum to employers. The issue of this sum from the ČSSZ spending account shall be assigned to item 5250 and its income to item 1614. ';
81. In Part B of the Annex, the title of the group of items 53 reads: "Non-investment transfers to public bodies and between funds of the same entity '.
82. In the Annex in Part B, entry 5313 states: "Non-investment transfers to the Land Fund and an account which is the successor fund of the National Property Fund under Section 4 of the Act on the abolition of the National Property Fund (Act No. 178 / 2005 Coll.). '.
83. In Part B of the Annex, the following entry 5325 is inserted after entry 5324:
"5325 Non-investment transfers to regional councils
Non-investment transfers to entities established and operating pursuant to § 15 to 17 of Act No. 248 / 2000 Coll., on Support for Regional Development, as amended by Act No. 138 / 2006 Coll. '
84. In Part B of the Annex, the following entries 5333 to 5335 are inserted after the entry 5332:
"5333 Non-investment transfers to school legal persons established by the State, Region and Municipality
Non-investment transfers to educational legal persons, i.e. persons under § 124 to 140 of the Education Act (Act No. 561 / 2004 Coll. as amended), set up by the Ministry of Education, Youth and Sports, Region, Municipality or voluntary association of municipalities. Non-investment transfers to educational legal persons established by other legal persons or natural persons shall fall within the relevant headings of sub-groups 521 and 522 to which their founders belong.
5334 Non-investment transfers to public research institutions
Non-investment transfers to public research institutions, i.e. persons established by the state, county and municipality pursuant to Act No. 341 / 2005 Coll., on Public Research Institutions.
5335 Non-investment transfers to public health establishments established by the State, the county and the municipalities
Non-investment transfers of public non-profit constitutional health establishments, i.e. legal persons pursuant to Act No. 245 / 2006 Coll., on public non-profit constitutional health establishments established by the State, Region and Municipality. Non-investment transfers by such establishments established by other legal entities or natural persons shall fall within the relevant headings of sub-groups 521 and 522 to which their founders belong (the same case as the legal entities of education). '
85. In the Annex in Part B, at the end of item 5346, the following text is added: "This includes transfers of non-investment funds to the reserve fund of the state's organisational units from the expenditure of the state budget pursuant to Section 47 of Act No. 218 / 2000 Coll., on budgetary rules, as amended by Act No. 482 / 2004 Coll. (the transfers of investment funds belong to item 6361). '
86. In Part B of the Annex, the name and content of subheading 5362 are as follows:
"5362 Payments of taxes and charges to the State budget
Payments of all taxes and charges, as specified in Class 1, with the exception of levies on the withdrawal of agricultural land, the charges for the withdrawal of forest land paid in connection with the acquisition of long-term tangible property (belonging to heading 6121) and other taxes which, in accordance with accounting regulations, enter the purchase price of long-term tangible property (belonging to the relevant headings of subgroup 612). This includes the purchase of motorway stamps in the Czech Republic. The value added tax is included only if it is paid by the organisation to the territorial financial authority (if it pays for the item, service, work, performance or right supplied and the supplier separately lists the price excluding value added tax and the tax separately, it classifies the whole price, including that tax, to an item which corresponds to the goods, services, work, performance or law purchased). This item also includes value added tax paid by the organisation to the Territorial Financial Authority, which returns it or part of it to the organisation in the same year, whether as overpayment or over-deduction. In that case, the organisation shall accept the amount so recovered by the Territorial Financial Authority as compensation for expenditure and assign it to item 5362 at a negative value (however, if it is not received after the end of the year, it shall accept it in revenue and assign it to item 2222). This appropriation is intended to cover only payments to the State budget, payments to regions, municipalities and national funds under heading 5365. '
87. In Part B, the following sentence is added at the end of entry 5363: "This includes, in particular, contributions, periodic penalty payments and fines for breaches of budgetary discipline by organisations pursuant to § 44a (1), (3) and (7) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 482 / 2004 Coll. and pursuant to § 22 (2) and (3) of Act No. 250 / 2000 Coll., on budgetary rules on territorial budgets, as amended."
88. In Part B of the Annex, the following entry 5365 is inserted after entry 5364:
"5365 Payments of taxes and charges to counties, municipalities and state funds
Payments of taxes and charges where the beneficiary is counties, municipalities or state funds. ';
89. In the Annex to Part B, in the entry for 5366, the second sentence is deleted.
90. In Part B of the Annex, the following entries 5367 and 5368 are inserted after entries 5366:
"5367 Expenditure on financial settlement of previous years between municipalities
It includes mutual settlement relations to subsidies between municipalities. At the same time, a record unit 026 shall be used for settlement across the county border and 035 shall be used for settlement across the county border.
5368 Expenditure arising from the financial settlement of previous years between the Regional Council and the Region, municipalities and voluntary municipalities
Expenditure on financial settlement between, on the one hand, the Regional Council and, on the other hand, the region, municipalities and voluntary communes. In the event of settlement across the border, the recording unit 035 shall be used. ';
91. The last sentence of entry 5410 of Part B of the Annex to Regulation (EC) No 5410 is as follows: "This includes the services provided by Act No 221 / 1999 Coll., on professional soldiers, as amended, i.e. the service allowance (§ 132 to 137), the severance payment (§ 138 and 139), the severance payment (§ 140) and the death allowance (§ 141)."
92. In Part B of the Annex to Regulation (EC) No 165 / 1997 Coll., on the payment of one-off compensation to mitigate certain injustices caused by the Communist regime, the words "such as refunds under Government Regulation No 165 / 1997 Coll.," shall be added at the end of item 5422. ';
93. In Part B of the Annex, the following entry 5424 is inserted after entry 5423:
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Regulation Information
| Citation | Decree No. 440 / 2006 Coll., amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.09.2006 |
|---|---|
| Effective from | 18.09.2006 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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