Decree No. 443 / 2023 Coll.
Decree amending certain regulations implementing the Accounting Act in connection with the keeping of accounts in a non-Czech currency, top-up taxes and the definition of net turnover
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01.01.2024
29.12.2023
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443
DECLARATION
of 14 December 2023
amending certain regulations implementing the Accounting Act relating to the keeping of accounts in a non-Czech currency, the top-up tax and the definition of net turnover
The Ministry of Finance provides pursuant to § 4 (8) (c), (d), (g) and (y) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., Act No. 304 / 2008 Coll. and Act No. 349 / 2023 Coll.:
Amendment of the Decree implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entrepreneurs accounting in the double accounting system
Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities accounting in the system of double accounting, as amended by Decree No. 472 / 2003 Coll., Decree No. 397 / 2005 Coll., Decree No. 349 / 2007 Coll., Decree No. 469 / 2008 Coll., Decree No. 419 / 2010 Coll., Decree No. 413 / 2011 Coll., Decree No. 467 / 2013 Coll., Decree No. 293 / 2014 Coll., Decree No. 250 / 2015 Coll. and Decree No. 441 / 2017 Coll., is amended as follows:
1. In Article 1, at the end of point (h), the dot is replaced by a semicolon and the following point (i) is added:
"(i) the method of determining the functional currency and the procedure for changing the currency of the accounts.";
2. in Article 4, the following paragraphs 8 and 9 are inserted after paragraph 7:
"(8) An entity that changes the currency of the accounts shall disclose in the financial statements the data for the previous financial year in the currency of the current period. Paragraph 61e shall apply to the conversion of these data.
(9) The accounts shall be drawn up in the currency of the accounts. Individual items in the financial statements shall be reported in thousands. An entity may report individual items in financial statements in whole million if its total assets (net) are at least 10 000 000 000 units of the currency of the accounting. The method of reporting each item and the designation of the currency of the accounts shall be indicated in all parts of the accounts. ';
Paragraph 8 shall become paragraph 10.
3. In Paragraph 4 (10), the first and second sentences are deleted.
4. In Article 15a (2), the words "and part of the deferred tax pursuant to Article 59 (6) 'are deleted.
5. Article 35, including the title, reads:
Net turnover
(1) For the purpose of determining the net turnover, the proceeds from the sale of products and goods and from the provision of services are those on which the entity's business model is based. In determining these revenues, account shall be taken in particular of the sector and market in which the entity operates and of the nature of the entity's business for its customers.
(2) For the purposes of determining the net turnover, account shall be taken of the item in which the profit and loss account is recognised in accordance with paragraph 1. ';
6. In Paragraph 39 (1) (b) (3), "the Czech currency 'is replaced by" the currency of the accounts'.
7. In Article 39, paragraphs 3 to 5 are added:
"(3) If an entity changes the currency of the accounts, it shall state that fact in the notes to the financial statements, including the justification. It shall also specify the rates used to convert the data in the financial statements when the currency is changed and explain the impact of the change in the accounting currency on the financial statements. The entity shall also disclose the same information in the notes in the financial statements prepared for the financial year immediately preceding the accounting year since which the currency of the accounting has changed.
(4) If an indication of the amount of share capital stated in the public register in which an entity is incorporated differs from that in the balance sheet, the entity shall indicate in the financial statements the reason for that difference, including a description of the calculation showing the relationship between the two figures.
(5) An entity that accounts for deferred tax and is a taxpayer of top-up tax shall enter in the notes in the financial statements:
(a) information that the entity is a taxpayer of the top-up tax;
(b) information that the top-up tax was not taken into account in the calculation of the deferred tax; and
(c) part of the charge for the tax due on the top tax. ';
8. In Paragraph 54a (6), the words "the Czech currency at the foreign exchange market rate declared by the Czech National Bank at the relevant date 'are replaced by the words" the currency at the general rate for the relevant day'.
9. In Paragraph 56 (6), the text "(CZK / t, CZK / m3) 'is deleted.
10. In Article 59, the following paragraph 7 is added:
"(7) The terminal tax shall not be taken into account in the calculation of the deferred tax."
11. The following Sections 61d and 61e, including the headings and footnotes No 22, are inserted after Section 61c:
Method of determining the functional currency
(1) The functional currency of an entity is determined on the basis of the criteria for determining the functional currency according to international accounting standards governed by European Unionlaw (22).
(2) The method of determining the functional currency of a foreign unit and the conversion of data relating to a foreign unit according to international accounting standards governed by European Unionlaw (22) shall apply only to consolidated entities for the purpose of drawing up consolidated financial statements.
Procedure for changing the currency of the accounts
(1) If there is a change in the currency of the entity's accounts,
(a) the figures for the previous financial year in the financial statements shall be translated at the general rate for the balance sheet date of the last financial year; and
(b) the initial balances of the accounts on the first day of the accounting year from which the currency of the accounts was changed shall be determined by calculating the final balances of the accounts on which those initial balances are based, at the general rate for the balance sheet date of the last financial year.
(2) The data for the previous financial year shown in the profit and loss account shall be translated at the average general rate if the use of the general rate for the balance sheet date of the previous financial year would result in significant deviations from the conversion of that average general rate. If an entity uses an average general rate for the conversion of such data, it shall also use the average general rate for the conversion of transaction data for the previous financial year reported in the cash flow inventory and the equity change inventory, if any. Balances relating to past accounting periods referred to in these statements shall always be translated at the general rate for the date on which those balances were determined.
(3) The average general course shall be determined on the basis of general courses within the accounting year. The method of calculating the average general rate shall be determined by the entity on the basis of an internal rule, taking into account fluctuations in the general rate during the financial year.
(4) The difference between the profit or loss of the current period reported as the figure for the previous financial year translated at the average general rate and that profit or loss translated at the general rate for the balance sheet date of the previous financial year shall be reported under "A.IV.2. Other financial result of previous years' reported as an indication for the previous financial year. The difference resulting from the use of different rates for the conversion of data in the cash flow overview and an inventory of changes in equity shall be reported on a separate line in these statements, entitled" Difference from conversion to the currency of accounting ', so that the balances shown in those statements follow the balances shown in the balance sheet.
(5) The amount of the valuation of the security or share for which the related foreign exchange differences are accounted for through the balance sheet accounts of the group 41 in accordance with the second sentence of Article 60 (3) shall be adjusted to the balance of the related exchange differences between the current and the new currency of the accounting at the first day of the accounting year since the change in the book currency.
(6) The balance of exchange differences between current and new currencies of accounts that are accounted for through the balance sheet accounts in the group 41 as referred to in the first sentence of Article 60 (4) shall be accounted for in the relevant cost or income accounts from the accounting year since the change in the accounting year, in the accounting years in which the cost or income related to the item against the currency risk is accounted for in accordance with the original documentation of that hedge. In the case of an expected item against a foreign exchange risk that is not realised, the balance of the exchange rate differences, or the remainder thereof, shall be entered in the relevant cost or income accounts.
22) Regulation (EC) No 1606 / 2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards, as amended by Regulation (EC) No 297 / 2008 of the European Parliament and of the Council. Commission Regulation (EU) 2023 / 1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606 / 2002 of the European Parliament and of the Council. ';
12. In Annex No 2, the text "= I. + II. + III. + IV. + V. + VI. + VII. 'is deleted.
13. In Annex 3, "= I. + II. + III. + IV. + V. + VI. 'is deleted.
Transitional provisions
1. For the accounting period beginning before the date of entry into force of this Order, Decree No 500 / 2002 Coll., as effective before the date of entry into force of this Order, shall apply.
2. Paragraph 35 of Decree No 500 / 2002 Coll., as effective from the date of entry into force of the Order, does not apply for the purposes of assessing the amount of net turnover for the financial years started before the date of entry into force of the Order.
3. Paragraph 39 (3) and (4) of Decree No 500 / 2002 Coll., as effective from the date of entry into force of the Order, shall apply to the accounts drawn up from the date of entry into force of the Order.
4. An entity that accounts for deferred tax is not a taxpayer of the top-up tax and expects to become one in the immediate subsequent period, in the notes in the financial statements drawn up from the date of entry into force of this decree for the financial years beginning before 31 December 2023 shall indicate:
(a) information that an entity expects to become a taxpayer for the top-up tax; and
(b) a description and quantification of the expected effects of the top-up tax on the entity.
Amendment of the Decree implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are banks and other financial institutions
Decree No. 501 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are banks and other financial institutions, as amended by Decree No. 473 / 2003 Coll., Decree No. 545 / 2004 Coll., Decree No. 398 / 2005 Coll., Decree No. 350 / 2007 Coll., Decree No. 470 / 2008 Coll., Decree No. 420 / 2010 Coll., Decree No. 408 / 2012 Coll., Decree No. 468 / 2013 Coll., Decree No. 251 / 2015 Coll., Decree No. 442 / 2017 Coll., is amended as follows:
1. In Article 4, the following paragraphs 6 and 7 are inserted after paragraph 5:
"(6) An entity that changes the currency of the accounts shall disclose in the financial statements the data for the previous financial year in the currency of the current period. Paragraph 80a shall apply to the conversion of these data.
(7) The accounts shall be drawn up in the currency of the accounts. Individual items in the financial statements shall be reported in thousands. An entity may report individual items in financial statements in whole million if its total assets (net) are at least 10 000 000 000 units of the currency of the accounting. The method of reporting each item and the designation of the currency of the accounts shall be indicated in all parts of the accounts. ';
Paragraph 6 shall become paragraph 8.
2. In Paragraph 4 (8), the first and second sentences are deleted.
3. In Section 5, the words "Czech currency 'are replaced by the words" accounting currency'.
4. Paragraph 52, including the title, reads:
Net turnover
(1) For the purpose of determining the net turnover, the proceeds from the sale of products and goods and from the provision of services are those on which the entity's business model is based. In determining these revenues, account shall be taken in particular of the sector and market in which the entity operates and of the nature of the entity's business for its customers.
(2) For the purposes of determining the net turnover, account shall be taken of the item in which the profit and loss account is recognised in accordance with paragraph 1.
(3) In the case of an entity that is a bank, savings and credit cooperative, a systemically significant trader or their foreign equivalent, paragraphs 1 and 2 shall not apply. ';
5. In Paragraph 54 (1) (b), the words "the Czech currency 'are replaced by the words" the currency of the accounts'.
6. In Article 54, paragraphs 6 to 8 are added:
"(6) If an entity changes the currency of the accounts, it shall state that fact in the notes to the financial statements, including the justification. It shall also specify the rates used to convert the data in the financial statements when the currency is changed and explain the impact of the change in the accounting currency on the financial statements. The entity shall also disclose the same information in the notes in the financial statements prepared for the financial year immediately preceding the accounting year since which the currency of the accounting has changed.
(7) If an indication of the amount of share capital stated in the public register in which an entity is incorporated differs from that in the balance sheet, the entity shall indicate in the financial statements the reason for that difference, including a description of the calculation showing the relationship between the two figures.
(8) An entity that accounts for deferred tax and is a taxpayer of top-up tax shall enter in the notes in the financial statements
(a) information that the entity is a taxpayer of the top-up tax;
(b) information that the top-up tax was not taken into account in the calculation of the deferred tax; and
(c) part of the charge for the tax due on the top tax. ';
7. In Article 76 (6), the words "crowns of the Czech Republic 'are replaced by the words" currency of the accounts'.
8. in Paragraph 78, the following paragraph 8 is added:
"(8) The terminal tax shall not be taken into account in the calculation of the deferred tax."
9. In Paragraph 79 (1), the words "the Czech currency 'are replaced by the words" the currency of the accounts'.
10. In the first sentence of Paragraph 79 (2), the words "the Czech currency 'are replaced by the words" the currency of the accounts'; in the third sentence, the words "the Czech currency of the accounts shall be replaced by the words" the currency of the accounts by the general rate '.
11. in § 79 (3) to (6), the words "the Czech currency" are replaced by the words "the currency of the accounts."
12. Paragraph 80, including the title and footnote 2, reads as follows:
Method of determining the functional currency
(1) An entity's functional currency is determined on the basis of the criteria for determining the functional currency according to international accounting standards governed by European Union law (2).
(2) The method of determining the functional currency of a foreign unit and the conversion of data relating to a foreign unit according to international accounting standards governed by European Union2) shall apply only to consolidated entities for the purpose of drawing up consolidated financial statements.
(2) Regulation (EC) No 1606 / 2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards, as amended by Regulation (EC) No 297 / 2008 of the European Parliament and of the Council. Commission Regulation (EU) 2023 / 1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606 / 2002 of the European Parliament and of the Council. ';
13. The following Section 80a is inserted after Section 80:
Procedure for changing the currency of the accounts
(1) If there is a change in the currency of the entity's accounts,
(a) the figures for the previous financial year in the financial statements shall be translated at the general rate for the balance sheet date of the last financial year; and
(b) the initial balances of the accounts on the first day of the accounting year from which the currency of the accounts was changed shall be determined by calculating the final balances of the accounts on which those initial balances are based, at the general rate for the balance sheet date of the last financial year.
(2) The data for the previous financial year reported in the profit and loss account shall be translated at the average general rate if the use of the general rate for the balance sheet day of the previous financial year would result in significant deviations from the conversion of that average general rate. If an entity uses an average general rate for the conversion of such data, it shall also use the average general rate for the conversion of transaction data for the previous financial year reported in the cash flow inventory and the equity change inventory, if any. Balances relating to past accounting periods referred to in these statements shall always be translated at the general rate for the date on which those balances were determined.
(3) The average general course shall be determined on the basis of general courses within the accounting year. The method of calculating the average general rate shall be determined by the entity on the basis of an internal rule, taking into account fluctuations in the general rate during the financial year.
(4) The difference between the profit or loss of the current period reported as the figure for the previous financial year translated at the average general rate and that profit or loss translated at the general rate for the balance sheet date of the previous financial year shall be reported under item "14. Non-distributed profit or loss from previous periods" reported as the last financial year's figure. The difference resulting from the use of different rates for the conversion of data in the cash flow overview and an inventory of changes in equity shall be reported on a separate line in these statements, entitled "Difference from conversion to the currency of accounting ', so that the balances shown in those statements follow the balances shown in the balance sheet.
(5) The balance of the exchange-rate differences referred to in paragraphs 3 and 4 of Paragraph 79 between the current and the new currency of the accounts on the first day of the accounting year from which the currency of the accounts changed shall be recorded under the relevant liability item until it becomes part of the valuation of the assets or liabilities arising under the contract or the expected future transaction. If the expected future transaction does not occur, the entity shall recognise the balance of foreign exchange differences in the profit and loss account. ';
Transitional provisions
1. For the accounting period beginning before the date of entry into force of this Order, Decree No. 501 / 2002 Coll., as effective before the date of entry into force of this Order, shall apply.
2. Paragraph 52 of Decree No 501 / 2002 Coll., as effective from the date of entry into force of this Order, shall not apply for the purposes of assessing the amount of net turnover for the financial years started before the date of entry into force of the Order.
3. Paragraph 54 (6) and (7) of Decree No 501 / 2002 Coll., as effective from the date of entry into force of the Order, shall apply to the accounts drawn up from the date of entry into force of the Order.
4. An entity that accounts for deferred tax is not a taxpayer of the top-up tax and expects to become one in the immediate subsequent period, in the notes in the financial statements drawn up from the date of entry into force of this decree for the financial years beginning before 31 December 2023 shall indicate:
(a) information that an entity expects to become a taxpayer for the top-up tax; and
(b) a description and quantification of the expected effects of the top-up tax on the entity.
Amendment of the Decree implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are insurance companies
Decree No. 502 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are insurance companies, as amended, Decree No. 474 / 2003 Coll., Decree No. 546 / 2004 Coll., Decree No. 399 / 2005 Coll., Decree No. 351 / 2007 Coll., Decree No. 411 / 2009 Coll., Decree No. 421 / 2010 Coll., Decree No. 469 / 2013 Coll., Decree No. 252 / 2015 Coll. and Decree No. 443 / 2017 Coll., is amended as follows:
1. In Paragraph 4, the following paragraph 8 is inserted after paragraph 7:
"(8) An entity that changes the currency of the accounts shall disclose in the financial statements the data for the previous financial year in the currency of the current period. Paragraph 37b shall apply to the conversion of these data. ';
Paragraph 8 shall become paragraph 9.
2. In Paragraph 4 (9), the words "Czech currency 'are replaced by the words" accounting currency', the text "CZK 'is deleted and the sentence" Method of reporting individual items and the currency designation of accounting must be shown in all parts of the accounts' is inserted after the first sentence.
3. in Article 20 (3) (d) and (4) (d), the words "the Czech currency" shall be replaced by the words "the currency of the accounts."
4. After Paragraph 21, the following Section 21a is inserted:
Net turnover
(1) For the purpose of determining the net turnover, the proceeds from the sale of products and goods and from the provision of services are those on which the entity's business model is based. In determining these revenues, account shall be taken in particular of the sector and market in which the entity operates and of the nature of the entity's business for its customers.
(2) For the purposes of determining the net turnover, account shall be taken of the item in which the profit and loss account is recognised in accordance with paragraph 1.
(3) In the case of an entity that is an insurance or reinsurance undertaking, paragraphs 1 and 2 shall not apply. '
5. in Article 22 (2) (a), the words "the Czech currency" shall be replaced by the words "the currency of the accounts."
6. In Section 22, paragraphs 8 to 10 are added:
"(8) If an entity changes the currency of the accounts, it shall state that fact in the notes to the financial statements, including the justification. It shall also specify the rates used to convert the data in the financial statements when the currency is changed and explain the impact of the change in the accounting currency on the financial statements. The entity shall also disclose the same information in the notes in the financial statements prepared for the financial year immediately preceding the accounting year since which the currency of the accounting has changed.
(9) If an indication of the amount of share capital stated in the public register in which an entity is incorporated differs from that in the balance sheet, the entity shall indicate in the financial statements the reason for that difference, including a description of the calculation showing the relationship between the two figures.
(10) An entity that accounts for deferred tax and is a taxpayer of top-up tax shall disclose in its financial statements:
(a) information that the entity is a taxpayer of the top-up tax;
(b) information that the top-up tax was not taken into account in the calculation of the deferred tax; and
(c) part of the charge for the tax due on the top tax. ';
7. In Article 36, the following paragraph 5 is added:
"(5) The top-up tax shall not be taken into account when calculating the deferred tax."
8. In Paragraph 37 (1), the words "the Czech currency 'are replaced by the words" the currency of the accounts'.
9. After Paragraph 37, the following Sections 37a and 37b are inserted:
Method of determining the functional currency
(1) The functional currency of an entity is determined on the basis of the criteria for determining the functional currency according to international accounting standards governed by European Union56).
(2) The method of determining the functional currency of a foreign unit and the conversion of data relating to a foreign unit according to international accounting standards governed by European Union56 shall apply only to consolidated entities for the purpose of drawing up consolidated financial statements.
Procedure for changing the currency of the accounts
(1) If there is a change in the currency of the entity's accounts,
(a) the figures for the previous financial year in the financial statements shall be translated at the general rate for the balance sheet date of the last financial year; and
(b) the initial balances of the accounts on the first day of the accounting year from which the currency of the accounts was changed shall be determined by calculating the final balances of the accounts on which those initial balances are based, at the general rate for the balance sheet date of the last financial year.
(2) The data for the previous financial year reported in the profit and loss account shall be translated at the average general rate if the use of the general rate for the balance sheet day of the previous financial year would result in significant deviations from the conversion of that average general rate. If an entity applies an average general rate for the conversion of such data, it shall also apply that rate for the conversion of transaction data for the previous financial year reported in the cash flow statement and, if it compiles it, an inventory of changes in equity. Balances relating to past accounting periods referred to in these statements shall always be translated at the general rate for the date on which those balances were determined.
(3) The average general course shall be determined on the basis of general courses within the accounting year. The method of calculating the average general rate shall be determined by the entity on the basis of an internal rule, taking into account fluctuations in the general rate during the financial year.
(4) The difference between the profit or loss of the current period reported as the figure for the previous financial year translated at the average general rate and that profit or loss translated at the general rate for the balance sheet date of the previous financial year shall be reported under "A.VI. Undistributed gains of past financial years or unpaid losses of past financial years" reported as figures for previous financial years. The difference resulting from the use of different rates for the conversion of data in the cash flow overview and an inventory of changes in equity shall be reported on a separate line in these statements, entitled "Difference from conversion to the currency of accounting ', so that the balances shown in those statements follow the balances shown in the balance sheet.
56) Regulation (EC) No 1606 / 2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards, as amended by Regulation (EC) No 297 / 2008 of the European Parliament and of the Council. Commission Regulation (EU) 2023 / 1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606 / 2002 of the European Parliament and of the Council. ';
Transitional provisions
1. For the accounting period beginning before the date of entry into force of this Order, Decree No. 502 / 2002 Coll., as effective before the date of entry into force of this Order, shall apply.
2. Paragraph 21a of Decree No. 502 / 2002 Coll., as effective from the date of entry into force of the Order, shall not apply for the purposes of assessing the amount of net turnover for the financial years started before the date of entry into force of the Order.
3. Paragraph 22 (8) and (9) of Decree No 502 / 2002 Coll., as effective from the date of entry into force of the Order, shall apply to the accounts drawn up from the date of entry into force of the Order.
4. An entity that accounts for deferred tax is not a taxpayer of the top-up tax and expects to become one in the immediate subsequent period, in the notes in the financial statements drawn up from the date of entry into force of this decree for the financial years beginning before 31 December 2023 shall indicate:
(a) information that an entity expects to become a taxpayer for the top-up tax; and
(b) a description and quantification of the expected effects of the top-up tax on the entity.
Amendment of the Decree implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the main activity is not business if they account in the double-entry accounting system
Decree No. 504 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities for which the principal activity is not business, if they are accounting in the system of double accounting, as amended by Decree No. 476 / 2003 Coll., Decree No. 548 / 2004 Coll., Decree No. 400 / 2005 Coll., Decree No. 471 / 2008 Coll., Decree No. 471 / 2013 Coll., Decree No. 294 / 2014 Coll. and Decree No. 324 / 2015 Coll., are amended as follows:
1. In Article 1, at the end of point (g), the dot is replaced by a comma and the following point (h) is added:
"(h) the method of determining the functional currency and the procedure for changing the currency of the accounts."
2. In Paragraph 4 (3), the first and second sentences are replaced by the following: "The financial statements shall be drawn up in the currency of the accounts in cash and the items shall be reported in thousands. The method of reporting each item and the designation of the currency of the accounts shall be indicated in all parts of the accounts. ';
3. In Article 4, the following paragraph 5 is added:
"(5) Entities that change the currency of the accounts shall enter in the financial statements the data for the previous financial year in the currency of the current year. Paragraph 42d shall apply to the conversion of these data. '
4. In Paragraph 18, at the end of paragraph 6, the sentence "It also contains changes to accounting methods and corrections to significant errors in previous financial years. In the absence of material error corrections, these corrections shall be reported under the relevant items of the profit and loss account of the current period. ';
5. In Article 30 (1) (d) (3), "the Czech currency 'is replaced by" the currency of the accounts'.
6. In Paragraph 30 (3) (b), the words "which are CZK 57 'are deleted.
7. In Article 30, the following paragraphs 8 and 9 are added:
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Regulation Information
| Citation | Decree No. 443 / 2023 Coll., amending certain regulations implementing the Accounting Act in connection with the keeping of accounts in a non-Czech currency, the top-up tax and the definition of net turnover |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.2023 |
|---|---|
| Effective from | 01.01.2024 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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