Decree No. 447 / 2016 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 01.01.2017
Text versions:
01.01.2017
27.12.2016
447
DECLARATION
of 19 December 2016
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 § 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., Act No. 304 / 2008 Coll. and Act No. 221 / 2015 Coll., for the implementation of § 4 (8) and under § 20 (6) and § 47 (7) of Act No. 218 / 2000 Coll., on Budgetary Rules and on the amendment of certain related laws (Budget Rules), as amended by Act No. 482 / 2004 Coll., Act No. 26 / 2008 Coll. and Act No. 25 / 2015 Coll.:
Annex 5 to Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission 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. 437 / 2011 Coll., Decree No. 461 / 2012 Coll. and Decree No. 370 / 2015 Coll., reads:
"Annex No 5 to Decree No 383 / 2009 Coll.
Dates for transmission of operational accounting records
| Název účetního záznamu | Četnost předávání účetního záznamu |
|---|---|
| Peněžní prostředky | měsíčně - ve stavu k poslednímu dni kalendářního měsíce, a to do 15. dne následujícího kalendářního měsíce |
| Disponibilní majetek | měsíčně - ve stavu k poslednímu dni kalendářního měsíce, a to do 15. dne následujícího kalendářního měsíce |
Note:
The available assets relate to § 27 (1) (h) of the Act.
If, on the relevant last day of the calendar month, the selected entity draws up interim financial statements or sound financial statements, it shall transmit operational accounting records within the time limit for transmission of interim financial statements or sound financial statements.
If the deadline for transmission is Saturday, Sunday or holiday, the last day of the deadline shall be the next working day.
Operational accounting records shall be transmitted by the selected entity on the last day of the calendar year and on the last day of the following month of January by the deadline for the transmission of sound financial statements drawn up on the last day of that calendar year. ';
Transitional provisions
1. In the accounting year beginning before 1 January 2017, Decree No. 383 / 2009 Coll. shall apply as effective before the date of entry into force of the Decree.
2. The list of claims, the inventory of liabilities, the inventory of contingent claims and the inventory of contingent liabilities in the state as at 31 December 2016 is no longer compiled and transferred by the selected entity to the Central System of Accounting Information of the State.
Efficacy
This Decision shall enter into force on 1 January 2017.
Minister:
Ing. Babiš v. r.
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Regulation Information
| Citation | Decree No. 447 / 2016 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 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 | 27.12.2016 |
|---|---|
| Effective from | 01.01.2017 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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