Act No. 456 / 2011 Coll.
Law on the Financial Administration of the Czech Republic
Valid
Law
Effective from 01.01.2013
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456
THE LAW
of 23 December 2011
on the Financial Administration of the Czech Republic
Parliament has decided on this law of the Czech Republic:
FINANCIAL MANAGEMENT OF THE CZECH REPUBLIC
GENERAL PROVISIONS
Authorities of the Financial Administration of the Czech Republic
(1) The Financial Administration of the Czech Republic is a system of administrative bodies for tax administration.
(2) As bodies of the Financial Administration of the Czech Republic (hereinafter referred to as the "Financial Administration"), the General Financial Directorate, the Appeal Financial Directorate and the Financial Offices, which are administrative and organisational bodies of the State, are hereby established.
(3) The General Financial Directorate is subordinate to the Ministry of Finance ("the Ministry"). The appeal Financial Directorate shall be subordinate to the General Financial Directorate. The tax authorities shall be subordinate to the Appeal Financial Directorate.
(4) The General Financial Directorate is an entity. The Appellate Financial Directorate and the Financial Offices are not accounting units and, for the purposes of managing State property, accounting and employment relations, they are the internal organisational units of the General Financial Directorate.
(5) The revenue and expenditure of the General Financial Directorate are part of the budget chapter of the Ministry.
(6) For the purposes of the Civil Service Act, the General Financial Directorate is directly superior to the Service Office of the Appellate Financial Directorate and the Financial Offices.
GENERAL FINANCIAL DIRECTORATE
Territorial scope and location
(1) The General Financial Directorate shall exercise its competence for the whole territory of the Czech Republic.
(2) The seat of the General Financial Directorate is the capital of Prague.
Director-General
(1) The Directorate-General for Finance is managed by the Director-General. The Director-General shall be represented by a Deputy Director-General.
(2) The selection, appointment and removal of the Director-General and the appointment of his / her representative are governed by the Civil Service Act.
(3) The Deputy Director-General may be designated only by a civil servant who fulfils the education requirement laid down for the post of Director-General and the practice required in the final round of the selection procedure for the Head of Staff under the Civil Service Act.
(4) With the function of Director-General and his representative, membership of a political party or political movement is incompatible.
(5) The Director-General shall issue, in addition to the Staff Regulations for which he is competent under the Civil Service Act,
(a) the organisational rules of the Financial Administration of the Czech Republic; and
(b) the provisions of the Staff Regulations which bind civil servants in financial management bodies, staff employed in financial management bodies of an activity which includes a civil service under the Civil Service Act, and persons in service under another law which is included in the service of financial administration bodies, provided that uniform arrangements of the State Service Organisational Matters are necessary for several financial authorities.
Scope
(1) Directorate-General for Finance
(a) exercise the authority of the administrative authority closest to the Board of Appeal,
(b) conduct administrative delicacies proceedings;
(c) exercise the competence of the Central Contact Authority in carrying out international cooperation in tax administration;
(d) keep the central registers and registers necessary for the exercise of the powers of the financial administration.
(2) The General Financial Directorate is involved in:
(a) preparing draft legislation;
(b) ensuring analytical and conceptual tasks;
(c) the provision of tasks related to the negotiation of international agreements, the development of interstate relations and international cooperation as well as the tasks arising for the Czech Republic from international agreements and membership of international organisations.
(3) The General Financial Directorate under the authority of the Ministry
(a) exercise the competence of the central liaison body for mutual international administrative cooperation with national authorities of other States and international organisations;
(b) exercise the powers of the central liaison authority, the sub-liaison authority or the liaison department in the recovery of certain financial claims;
c) reviews the management of the regions and capital city of Prague and oversees the review of the management of municipalities, voluntary volumes of municipalities and urban areas of the capital of Prague.
FINANCIAL DIRECTORATE-GENERAL
Territorial scope and location
(1) The appeal Financial Directorate shall exercise its competence for the whole territory of the Czech Republic.
(2) The seat of the Appeal Financial Directorate is Brno.
Director
(1) The Director shall direct the appeal Financial Directorate. The Director shall be represented by the Deputy Director.
(2) The selection, appointment and removal of the Director and the appointment of his / her representative are governed by the Civil Service Act.
(3) The Deputy Director may be designated only by a civil servant who fulfils the education requirement laid down for the post of Director and the practice required in the final round of the selection procedure for Head of Staff under the Civil Service Act.
Scope
Appeal Financial Directorate
(a) exercise the powers of the administrative authority closest to the superior financial authorities;
(b) conduct administrative delicacies proceedings;
(c) exercise, under the authority of the Ministry, the powers of the sub-liaison body or liaison department in the recovery of certain financial claims;
(d) exercise, under the authority of the Ministry, the responsibility of the liaison body in carrying out international tax management cooperation;
(e) keep records and registers necessary for the exercise of the powers of the financial administration.
FINANCIAL AUTHORITIES
Territorial scope and location
(1) The financial authorities are:
(a) the Financial Office for the City of Prague,
(b) the Financial Office for the Central Bohemian Region,
(c) the Financial Office for the South Bohemia Region,
(d) the Financial Office for the Plzeň Region;
(e) the Financial Office for the Region of Karlovy Vary,
(f) the Financial Office for the Ústí Region,
(g) the Financial Office for the Liberec Region,
(h) the Financial Office for the Hradec Králové Region,
(i) the Financial Office for the Pardubice Region;
(j) the Financial Office for the Vysočina Region;
(k) Financial Office for the South Moravian Region,
(l) the Financial Office for the Olomouc Region,
m) Financial Office for the Moravian-Silesian Region,
n) Financial Office for the Zlín Region,
(o) Specialised Financial Office.
(2) The Financial Office shall exercise its competence in the territory of a higher territorial unit of which the name is part of the name of the Financial Office. The tax office shall exercise the selected powers over the whole territory of the Czech Republic. The specialised financial office shall exercise its competence throughout the Czech Republic.
(3) The seat of the tax office shall be the seat of the higher territorial unit of which the name is part of the name of the tax office. The seat of the Specialised Financial Office is the capital city of Prague.
(4) Where the territory of higher territorial units is changed, the territorial scope of the financial authorities shall also be changed from the first day of the calendar year following the date on which the law amending the boundaries of higher territorial units became effective, unless it becomes effective on the first day of the calendar year.
(5) The Ministry of Finance, which is not at its registered office, provides for a decree.
Director
(1) The Financial Office shall be managed by the Director. The Director shall be represented by the Deputy Director.
(2) The selection, appointment and removal of the Director and the appointment of his / her representative are governed by the Civil Service Act.
(3) The Deputy Director may be designated only by a civil servant who fulfils the education requirement laid down for the post of Director and the practice required in the final round of the selection procedure for Head of Staff under the Civil Service Act.
Scope
(1) Tax office
(a) exercise tax administration;
(b) conduct administrative delicacies proceedings;
(c) transfers revenue from taxes collected and enforced and which are not revenue from the State budget;
(d) receive and register repayments of the repayable financial assistance provided by the Ministry of Agriculture between 1991 and 1995 and any interest resulting therefrom;
(e) collects and enforce the financial transactions imposed by the financial authorities;
(f) keep records and registers necessary for the exercise of the powers of the financial administration;
(g) it shall exercise other powers, provided that other legislation provides that such powers are exercised by the financial authorities.
(2) The Financial Office shall:
(a) financial control;
(b) checking compliance with the obligations laid down by the accounting legislation and imposing fines on accounting entities under that legislation;
(c) a check on the performance of the administration of charges which are the revenue of the State budget, provided that other authorities are legally competent to manage them.
(3) The tax office under the authority of the Ministry
a) reviews the management of the regions and the capital of Prague and oversees the review of the management of municipalities, voluntary associations of municipalities and urban areas of the capital of Prague;
(b) exercise the powers of the sub-liaison body or liaison department in the recovery of certain financial claims;
(c) exercise the responsibility of the liaison authority in carrying out international cooperation in tax administration.
(4) For the purposes of this Act, the designated scope means the implementation of:
(a) tax-management search activities;
(b) a procedure to remove doubts, tax control or other tax management procedures;
(c) the recovery of cash transactions managed by the Financial Office, including the administration of the payment of cash transactions in the context of a split administration for which it has transferred jurisdiction in connection with such recovery;
(d) service of documents.
Specialised Financial Office
(1) The specialised financial office is responsible for the selected entities; This shall be without prejudice to the jurisdiction of fees to be charged.
(2) For the purposes of this Act, the selected body means:
(a) a legal entity set up for the purpose of business which has reached a turnover of more than CZK 2 000 000 000 000;
(b) a bank, including a foreign bank;
(c) savings and credit cooperatives;
(d) an insurance undertaking, a branch of an insurance undertaking from another Member State or a third State, a reinsurance undertaking, a branch of a reinsurance undertaking from another Member State or a third State;
(e) the manager or administrator of an investment fund or a foreign investment fund, including investment funds or foreign investment funds which he or she manages or whose administration is carried out, if they have no legal personality,
(f) an investment fund or a foreign investment fund, if it has a legal personality, a depositary of an investment fund or a foreign investment fund and a principal supporter of an investment fund or a foreign investment fund;
(g) the pension company, including all funds managed by it, and the transformed fund through which the pension company operates the supplementary pension scheme;
(h) a gambling tax payer for the purposes of managing gambling tax;
(i) a member of the group under the Value Added Tax Act;
1. where at least one of its members is an entity referred to in points (b) to (g),
2. where at least one of its members has changed the conditions for determining local jurisdiction referred to in paragraph 6, until the last of the members of that group has changed the conditions for determining local jurisdiction referred to in paragraph 7.
(3) Turnover is, for the purposes of this Act, the sum of net turnover under the accounting legislation achieved during the tax period on income tax. The turnover shall also be understood as the turnover achieved by the predecessor.
(4) The provisions of the Tax Code on Amendment, Transfer and Local Jurisdiction shall apply mutatis mutandis to the full scope of the Specialised Financial Office for the amendment, transition and delegation of jurisdiction.
(5) The fact that an entity becomes or ceases to be a selected entity shall be regarded as a change in the conditions for determining local jurisdiction under the tax rules.
(6) The achievement of the turnover referred to in paragraph 2 (a) is considered to be a change in the conditions for determining local jurisdiction under the tax rules starting on the first day of the second tax period of income tax following the tax period of income tax in which that turnover was achieved.
(7) The decrease in turnover below the threshold referred to in paragraph 2 (a) shall be considered as a change in the conditions for determining local jurisdiction under the tax rules starting on the first day of the fourth tax period of income tax following the tax period of income tax in which that decline in turnover occurred. Such a decline in turnover shall not be taken into account where, before the first day of the third tax period, the income tax following the tax period of the income tax in which that decline in turnover occurred, the turnover referred to in paragraph 2 (a) shall be recovered.
(8) The specialised tax office does not exercise management of real estate tax.
(9) If another law provides that the Specialised Financial Office exercises a certain competence as the sole financial office, it shall also be responsible for the purposes of exercising that competence for non-selected entities.
Specific provisions on local jurisdiction
(1) If it is not possible to determine the local jurisdiction of the Financial Office under another legislation, the Financial Office for the City of Prague is responsible locally.
(2) The control provided for in Article 10 (2) (c) shall be carried out by the Financial Office within its territorial scope, even if it is otherwise not locally competent for the controlled entity.
(3) The tax administration control procedure will be carried out by the tax office which first initiated it.
(4) Proceedings or other procedure for the recovery of cash carried out by the Financial Office, including the administration of the payment of cash carried out in the context of a split administration for which it has transferred jurisdiction in connection with such enforcement, shall be carried out by the Financial Office which first initiated it, unless otherwise assessed by the Financial Offices.
Special provisions on jurisdiction of courts in administrative justice
(1) In the field of competence of the Specialised Financial Office as an Administrative Authority of the first instance, the regional court in whose territory the applicant resides or has his seat or, where appropriate, in whose territory he resides shall be the local jurisdiction.
(2) Paragraph 1 shall not apply to measures of a general nature.
SPECIFIC PROVISIONS ON THE MANAGEMENT
Specific provisions on access to the file in tax administration
(1) The authorisation of a tax entity may be exercised either at the seat of the competent authority of the financial administration or at its territorial place of business, depending on where the file or part thereof is located.
(2) The competent authority of the financial administration shall, upon request, immediately inform the tax entity where its file or part thereof is located.
(3) The competent authority of the tax administration shall take into account, in particular, the availability of the file for the tax entity and the cost-effectiveness of tax administration.
(4) The tax body shall have the right to know the content of the document entered on the file in connection with the exercise of the chosen competence, unless it is part of the search part of the file, also at the tax office responsible for the decision in the case in which the procedure to which the chosen competence relates, if applicable.
(a) submissions made electronically;
(b) official record,
(c) the Protocol;
(d) the tax control report;
(e) the Decision,
(f) other documents provided that they have been delivered electronically by the Financial Office.
Special procedures for confidentiality and security
(1) For the purposes of the secrecy of the activities of the intelligence services of the Czech Republic, the Police of the Czech Republic, the General Inspection of the Security Corps and the Army of the Czech Republic and the security of their members, special procedures may be used to ensure the secrecy and security of tax administration.
(2) The specific procedures referred to in paragraph 1 may apply:
(a) members
1. intelligence services of the Czech Republic,
2. Police of the Czech Republic,
(3) General inspection of the Security Corps; and
4. Fire department of the Czech Republic,
(b) professional soldiers and soldiers who are physically secured as professional soldiers during active service;
c) Intelligence services of the Czech Republic, Police of the Czech Republic, General Inspection of Security Corps, Army of the Czech Republic, Fire Department of the Czech Republic and
(d) financial authorities.
(3) The specific procedures referred to in paragraph 1 shall be laid down by the Government.
Special provisions on the management of taxes
The power of attorney relating to the selected jurisdiction applied to the tax office responsible for the decision in the case in respect of which the procedure to which the chosen jurisdiction relates shall also be effective against any other financial office which exercises that discretion.
Specific provisions on tax information boxes
The provisions of the tax rules governing the tax information box shall apply to the full scope of the financial administration.
Specific provisions on tax control purchases
(1) Control purchases are authorised to be made by the financial authority in verifying compliance with obligations laid down by law governing international cooperation in tax administration.
(2) For the purposes of the control purchase, the negotiations of the seller and the financial administration shall be treated as the conclusion of a contract.
(3) If this does not contradict the nature of the subject-matter of the control purchase or if it is not due to the seller's property damage, the contract concluded during the control purchase procedure may be withdrawn.
(4) The financial management authority shall notify the seller that the purchase made was a check, immediately after the end of the purchase or, if this is not possible in view of the form of sale, within 14 days of receipt of the transaction or at the latest by the time of completion of the purpose of verifying compliance with the obligations laid down by the law governing international cooperation in tax administration.
(5) Where the nature of the subject of the control purchase so permits, the financial administration shall return it to the seller immediately after the notification referred to in paragraph 4. The costs of returning the subject of the control purchase shall be borne by the financial authority.
(6) The seller is obliged to return the price paid to the financial authority, namely:
(a) without undue delay, if the form of sale so permits; or
(b) within 14 days of the date on which the returned subject of the control purchase was taken over or had the opportunity to take over.
RIGHTS AND OBLIGATIONS OF STATE STAFF AND STAFF AUTHORITIES
Staff in financial management and legal proceedings
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Regulation Information
| Citation | Act No. 456 / 2011 Coll., on the Financial Administration of the Czech Republic |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.2011 |
|---|---|
| Effective from | 01.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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