Decree No. 461 / 2012 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 01.01.2013
Text versions:
01.01.2013
21.12.2012
461
DECLARATION
of 17 December 2012
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. and Act No. 304 / 2008 Coll., for the implementation of § 4 (8):
Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transfer 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. 434 / 2010 Coll. and Decree No. 437 / 2011 Coll., are amended as follows:
1. In the first sentence of Article 3 (6), the words "technical manual 'are replaced by the words" technical manual of the central accounting information system of the State' and in the second sentence, the words "central accounting information system of the State 'are inserted after the words" manual'.
2. in § 3 (7), § 6 (1), § 7 (1), § 10 (1), § 13 (c), § 19 (1) and (3), § 20 (4), in the note in Annex 2b and in the note in Annex 5, the words "technical manual" are replaced by the words "technical manual of the central system of the state's accounting information."
3. in Article 3 (7) (f):
"(f) the structure of individual code lists, registers and information from registers, including their use in the breakdown of accounting records and their transmission,";
4. In Article 3, the following paragraph 8 is added:
"(8) The accounting records shall be broken down using code lists, registers and information from registers managed by the central public administration or managed by the administrator of the central accounting information system of the State. ';
5. in Article 3a (2) (c), "1000" is replaced by "3,000";
6. in Paragraph 3a (2) (d), "10 000 000" is replaced by "100 000 000."
7. In Article 3a, the following paragraph 4 is inserted after paragraph 3:
"(4) The auxiliary analytical overview is compiled in the currency units of the Czech currency and is recorded in Czech crowns to two decimal places."
Paragraph 4 shall become paragraph 5.
8. In Article 4 (1), the words "and 3a 'shall be inserted after the words" pursuant to Article 3'.
9. In Article 5 (1), "2013 'is replaced by" 2014'.
10. in Article 5 (3), the words "facts or" shall be deleted;
11. in Articles 5 (7) and 7 (3), the words "technical manual" shall be replaced by the words "technical manual of the central accounting information system of the State."
12. in Paragraph 7 (1), the words "established and made available" shall be inserted after the words "if the selected entity does not have";
13. in Articles 8 (4) and 9 (3), the words "technical manual" are replaced by the words "technical manual of the central accounting information system of the State."
14. in Paragraph 18 (3) (b), the word "five times" is replaced by the word "nine times."
15. Paragraph 20 (1) reads:
"(1) The administrator of the central accounting information system of the State shall transmit to the responsible person appointed by the selected entity or, where appropriate, to the alternate responsible documents containing the personal access codes referred to in points (a) and (e) of Article 17 (2). The selected entity shall provide hedge and identification files to the responsible person or, where appropriate, to the substitute responsible person. The responsible person or, where applicable, the alternate responsible shall generate the personal access codes referred to in Article 17 (2) (b) and (f) by means of those personal access codes and security and identification files transmitted pursuant to Article 19 (1). ';
16. in Paragraph 21 (4):
"(4) Upon request of the selected entity pursuant to paragraph 2, the administrator of the central accounting information system of the State shall transmit hedge and identification files to the selected entity. The administrator of the central accounting information system of the State shall send personal access codes pursuant to § 17 (2) (a), (c) and (e) to the responsible person or, where applicable, to the alternate responsible. ';
17. Annex 2a shall read as follows:
"Annex No 2a to Decree No 383 / 2009 Coll.
"
18. In Annex 3, in the row number of statement 3, the words "quarterly - at 31 March, 30 June, 30 September, 30 September - provisional accounts, until the 30th day of the following month, 'are deleted.
19. In Annex 4, in the column "Frequency of transmission of the accounting record ', at the end of the text of each line, the words" the State, unless the public authority determines a different date in the context of monitoring, survey and control activities' shall be added.
20. In Annex 4, the following row 12a is inserted after row 12:
„
“.
| 12a | Vyžádaný soubor primárních účetních záznamů z účetních knih | do pěti pracovních dnů od obdržení požadavku na předání jiného účetního záznamu správcem centrálního systému účetních informací státu, nestanoví-li orgán veřejné správy v rámci monitorovacích, zjišťovacích a kontrolních činností jiný termín |
21. In Annex 4, the following row 13a is inserted after row 13:
„
“.
| 13a | Vyžádaný soubor jiných účetních záznamů | do pěti pracovních dnů od obdržení požadavku na předání jiného účetního záznamu správcem centrálního systému účetních informací státu, nestanoví-li orgán veřejné správy v rámci monitorovacích, zjišťovacích a kontrolních činností jiný termín |
22. In Annex 5, the following paragraph is added at the end of the note:
"Operational accounting records on the last day of the calendar year (for the month of December) and on the last day of the following month of January shall be transmitted by the selected entity by the deadline for the transmission of the sound financial statements drawn up on the last day of that calendar year. ';
23.
"Annex No 7 to Decree No 383 / 2009 Coll.
Method of creating and transmitting personal access codes to responsible persons and to alternate persons
1. The entity's statutory authority, or the person designated by it, shall send to the administrator of the central system of state accounting information the information required by the selected entity as set out in Annex 14 to this decree by means of a form published by the administrator of the central system of state accounting information.
2. The administrator of the central system of the state's accounting information shall generate the hedge and identification files as set out in Annex 12 to this Regulation to the responsible persons or, where applicable, to the alternate responsible. The administrator of the central accounting information system of the State shall send a report through the data box information system to the entity (if the entity does not have a data box set up, otherwise) only when the first responsible person or, where applicable, the replacement responsible person is registered with the entity or when the entity is required to complete point 6 in the registration form. The message contains access codes (login name and password).
3. An entity shall, using the data referred to in point 2, log in to the central system of financial information of the State and withdraw hedge and identification files that it shall transmit to the responsible person or, where appropriate, to the substitute responsible person.
4. The administrator of the central system of the state's accounting information shall send a letter consignment in a protected envelope to each responsible person or, where applicable, a replacement responsible person, ensuring that the information contained therein cannot be misused by a third party; This envelope contains the information described in the Technical Manual of the Central System of Accounting Information of the State.
5. The responsible person or, where applicable, the replacement responsible shall unlock the login data and the encryption key (s) by means of the prescribed information described in the State Central Accounting Information System Technical Manual and generate a checksum through his software. The control sum shall be transmitted by the responsible person or, where appropriate, by the alternate responsible to the entity that sends the relevant form to the administrator of the central accounting information system of the State as described in the Technical Manual of the central accounting information system of the State.
6. The administrator of the central system of state accounting information shall activate the approaches to the responsible person or, where applicable, the substitute responsible of the entity that sent the confirmation in accordance with point 5 with the correct checksum.
7. Paragraphs 1 to 6 shall apply mutatis mutandis to an entity's request to change the responsible person or substitute responsible person. ';
24. In Annex No 14, the word "ID 'is replaced by the word" identifier', the words "(hereinafter referred to as" ZO / NZO ')' are deleted, the words "ZO / NZO 'are replaced by the words" responsible persons or alternate responsible persons' and the word "CSÚIS 'is replaced by the words" Central System of Accounting Information of the State'.
Transitional provision
The provisions of Decree No 383 / 2009 Coll., as effective from the date of entry into force of the Decree, shall apply for the first time in the accounting year beginning on or after 1 January 2013.
Efficacy
This Decree shall take effect on 1 January 2013.
Minister:
Ing. Kalousek v. r.
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Regulation Information
| Citation | Decree No. 461 / 2012 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 accounting records (Technical Decree on accounting records), as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.12.2012 |
|---|---|
| Effective from | 01.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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