Decree No. 463 / 2016 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
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463
DECLARATION
of 21 December 2016
amending Decree No 323 / 2002 Coll., on budgetary composition, as amended
The Ministry of Finance sets out pursuant to Section 2 (4) of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), and pursuant to Section 12 (1) of Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, as amended by Act No. 477 / 2008 Coll.:
Decree No. 323 / 2002 Coll., on the budget composition, as amended by Decree No. 568 / 2002 Coll., Decree No. 484 / 2003 Coll., Decree No. 440 / 2006 Coll., Decree No. 233 / 2007 Coll., Decree No. 306 / 2007 Coll., Decree No. 175 / 2009 Coll., Decree No. 357 / 2009 Coll., Decree No. 51 / 2011 Coll., Decree No. 452 / 2011 Coll., Decree No. 96 / 2012 Coll., Decree No. 493 / 2012 Coll., Decree No. 364 / 2013 Coll., Decree No. 362 / 2014 Coll., and Decree No. 56 / 2016 Coll., is amended as follows:
1. The following Section 3a is inserted after Section 3, including the title:
More detailed and further sorting of revenue and expenditure
Organisations may use more detailed or additional classifications of revenue and expenditure. More detailed sorting means classifying revenue and expenditure according to the aspects set out in Sections 1a and 2 into even lower sorting units than those set out in Section 3. Other sorting means classifying revenue and expenditure according to other aspects than those set out in Sections 1a and 2. '
2. In Part A of the Annex, the following Chapter 359 is inserted after Chapter 358:
"Chapter 359 Office of the National Budget Board '.
3. The Annex to Part A is added to Chapter 371, which reads: "This chapter includes the revenue and expenditure of the Office for the Supervision of Political Parties and Political Movements (§ 19 to 19m of Act No. 424 / 1991 Coll., on Association in Political Parties and in Political Movements, as amended by Act No. 302 / 2016 Coll.), which was established on 21 September 2016 and is a central authority of the State Administration pursuant to § 2 (14) of Act No. 2 / 1969 Coll., on the establishment of ministries and other central bodies of the Government of the Czech Republic, as amended by Act No. 302 / 2016 Coll. '.
4. In Part A of the Annex, the following Chapter 373 is inserted after Chapter 372:
"Chapter 373 Transport Infrastructure Access Office
This chapter includes the revenue and expenditure of the Office for Access to Transport Infrastructure (Act No. 320 / 2016 Coll., on the Office for Access to Transport Infrastructure), which is established on 1 April 2017 and is the central body of the State Administration pursuant to § 2 (15) of Act No. 2 / 1969 Coll., on the establishment of ministries and other central authorities of the Czech Republic, as amended by Act No. 319 / 2016 Coll. '.
5. In Part B of the Annex to sub-group 111, "Income taxes' is replaced by" No 586 / 1992 Coll., Income taxes, as amended '.
6. In Part B of the Annex, headings 1111 to 1113 read:
"1111 Natural income tax paid to the payer
The income tax on natural persons (Sections 2 to 21a of the Income Tax Act) paid by the payer (Sections 38c of the same Act). It is a tax on income from dependent activities (Section 6 of the Act).
1112 Natural persons income tax paid by taxpayers
The income tax on natural persons (Sections 2 to 21a of the Income Tax Act) paid by its taxpayers (Sections 2 of the same Act). It is a tax paid according to the tax returns on personal income (Sections 38g to 38i of the Act).
1113 Income tax on natural persons collected by withholding
Receipt of income tax on natural persons (Sections 2 to 21a of the Income Tax Act), collected by deduction at a special rate of tax (Sections 38d of the same Act). '
7. In Part B of the Annex to entry 1333, the words "levies on originators' are replaced by the words" storage charges' and the words "Atomic Act 'are replaced by the words" Sections 118 to 135 of Act No. 263 / 2016 Coll., Atomic Act'.
8. In Part B of the Annex, entries 1351, 1352 and 1355 are deleted.
9. In Part B of the Annex, the following entry 1356 is inserted after entry 1354:
"1356 Revenue from remuneration for mining and geological work
(1) Revenue from the Czech Mining Office, Ministry of Industry and Trade, Ministry of the Environment and Municipality from the payment from the mining area and remuneration from the obtained minerals pursuant to § 33a to 33w of Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended by Act No. 89 / 2016 Coll., and under Government Decree No. 98 / 2016 Coll., on the rates of reimbursement.
(2) The revenue of municipalities from the fees for the authorisation to carry out the deposit survey pursuant to § 4b of Act No. 62 / 1988 Coll., on Geological Works, as amended by Act No. 366 / 2000 Coll. '
10. In the Annex to Part B, entry 1372 reads: "Fee pursuant to § 34 (a) of Act No. 263 / 2016 Coll., Atomic Act, and § 2 of Government Decree No. 347 / 2016 Coll., on fees for the professional activities of the State Office for Nuclear Safety. '.
11. In the Annex to Part B, entry 1373 reads: "Fee pursuant to Section 34 (b) of Act No. 263 / 2016 Coll., Atomic Act, and Section 3 of Government Decree No. 347 / 2016 Coll., on fees for professional activities of the State Office for Nuclear Safety. '.
12. In Part B of the Annex, the following subgrouping of items 138 is inserted after entry 1373:
"138 Taxes, fees and other similar cash transactions in the field of gambling
1381 Gambling tax
This item is subject to tax pursuant to Act No. 187 / 2016 Coll., on Gambling Tax, which is effective from 1 January 2017.
1382 Cancellation of contributions from lotteries and similar games, except from prize players
Recovering levy on lotteries and other similar games pursuant to Part Six of Act No. 202 / 1990 Coll., on lotteries and other similar games, as amended by Acts No. 458 / 2011 Coll., No. 215 / 2013 Coll. and No. 380 / 2015 Coll., repealed with effect from 1 January 2017 by Act No. 186 / 2016 Coll., on gambling, with the exception of the part of the levy equivalent to the partial levy on gaming instruments and other technical gaming equipment (part of the levy pursuant to § 41i (3) of this Act). The part of the levy at the level of the sub-levy on winning gaming instruments and other technical gaming equipment belongs to item 1383. Subheading 1382 also includes the running deduction of part of the proceeds from the operation of lotteries and other similar games for public utility purposes, which was abolished by Act No. 458 / 2011 Coll.. Heading 1382 is established as from 1 January 2017 for revenue which until 31 December 2016 belonged to item 1351, which is repealed with effect from 1 January 2017.
1383 Withdrawal from the winning gaming instruments
The following part of the levy on lotteries and other similar games pursuant to Part Six of Act No. 202 / 1990 Coll., on lotteries and other similar games, as amended by Acts No. 458 / 2011 Coll., No. 215 / 2013 Coll. and No. 380 / 2015 Coll., repealed with effect from 1 January 2017 by Act No. 186 / 2016 Coll., on gambling, at the amount of the partial levy on gaming instruments and other technical gaming equipment (Section 41i (1) of this Act). The rest of the levy belongs to item 1382. Item 1383 is established as from 1 January 2017 for revenue which until 31 December 2016 belonged to item 1355 which is repealed with effect from 1 January 2017.
1384 National supervision levy cancelled
the following entry is added:
13. In Part B of the Annex, subgrouping of headings 164 is deleted.
14. The first sentence of point 2119 of the Annex to Part B shall be renumbered as paragraph 1, paragraph 2 and paragraph 3 of the Annex, and paragraph 2 of the first sentence of the first sentence of Article 14 (1) (c) of Act No. 235 / 2004 Coll., on Value Added Tax, is replaced by the words "on its land the right of construction (§ 1240 to 1256 of the Civil Code) or on its matters the material burden (§ 1257 to 1308 of the Civil Code)."
15. In Part B of the Annex, in entry 2146, the words "the seventh and eighth sentences' are replaced by the words" paragraph 6 '.
16. In Part B of the Annex in the title of item 2343, the words "from the payments' are replaced by the words" on-going payments from 'and the entry is replaced by the following: "Receipt of payments commencing pursuant to the repealed Section 32a of Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended by Acts No. 541 / 1991 Coll., No. 366 / 2000 Coll., No. 315 / 2001 Coll., No. 3 / 2005 Coll., No. 386 / 2005 Coll. The income from the remuneration paid for 2017 and other years pursuant to § 33a to 33w of Act No. 44 / 1988 Coll., as amended by Act No. 89 / 2016 Coll., which has been effective since 1 January 2017 and which was repealed by § 32a, falls under item 1356. This also includes the fee pursuant to § 4b of Act No. 62 / 1988 Coll., as amended by Act No. 366 / 2000 Coll., collected from 1 January 2017.'
17. In Part B of the Annex, entry 2511 reads: "State budget revenue of 20 per cent of the customs duty collected by the customs administration pursuant to Regulation (EU) No 952 / 2013 of the European Parliament and of the Council laying down the Union Customs Code and Act No. 242 / 2016 Coll., Customs Act, to a special bank account not subject to the budget structure. The customs duty to be charged on a special account shall be 80% to the budget of the European Union and 20% to the State budget [Article 2 (1) (a) and (3) of Council Decision 2014 / 335 / EU, Euratom on the system of the European Union's own resources]. ';
18. In Part B of the Annex, subgrouping of headings 413, "4133, 4134, 4137, 4138 and 4139 'is replaced by" 4133 to 4139' and paragraph 3 is replaced by paragraphs 3 and 4:
"(3) A money fund shall mean an instrument for collecting, storing and issuing funds to enable payment or withdrawals on demand, to which the legislation or its owner has provided a scheme consisting in particular of the resources from which it is implemented and the financing of what it is used. It is a bank account with the exception of an account with a deposit book (§ 2662 to 2675 of the Civil Code), if it fulfils this condition, possibly associated with another such account or treasury (charged to it), or their group or system. It may also be the cashier used in the separate treasury scheme (in addition to that in entries 4138 and 5348). It may also include a place in such a bank account or in such a cash register, possibly linked to other such accounts, or places on them, or treasury offices or places in them, as well as their groups or systems. It is not an account with a deposit book (Sections 2676 to 2679 of the Civil Code) or a deposit, either a one-off deposit, including a deposit confirmed by a deposit note (Sections 2680 and 2681) or any other deposit, even if the contract is called a fixed-term deposit agreement or a fixed-term deposit account, or another instrument that does not allow payment or withdrawals on demand. Transfers of funds to these instruments include items 8118, 8128, 8218 and 8228 and transfers thereof to items 8117, 8127, 8217 and 8227.
(4) Sub-group 413 items include income from transfers between funds of the same organisation, regardless of whether the transfer takes place between bank accounts, bank accounts and a separate treasury (paragraph 1 of item 4138) or between separate cash registers. These include income from transfers within funds, except transfers between government accounts and transfers between bank accounts and the cashier charged. ';
19. In the Annex to Part B, in the entry for subheading 4134, the first sentence is renumbered as paragraph 1, paragraph 2 and paragraph 3, and paragraph 4 is added:
"(4) Item 4134 shall not include the income of the bank account of the budget from the funds of the separate treasury forming part of the budget of the municipality, county, voluntary union of municipalities or regional council, such income being assigned to item 4138. ';
20. In the Annex to Part B, in entry 4138, the current text is renumbered as paragraph 1, in the first sentence, the word "working 'is replaced by" working', the words "and expenditure is' are inserted first and the words" and expenditure 'are inserted after the words "bank account' and the following paragraph 2 is added:
"(2) Item 4138 states that the transfer took place from a separate treasury and is a transfer within the budget of the municipality, county, voluntary association of municipalities or regional council. It shall include the amounts received in the bank account of the budget from the funds from the separate treasury forming part of the budget funds (the expenditure relating to that transfer shall be entered under item 5345) and the amounts received in the budget funds in the separate treasury from the budget funds in another separate treasury (the expenditure relating to that transfer shall be entered under item 548). ';
21. In Part B of the Annex, the following subgrouping of entries 414 is inserted after entry 4139:
"414 Transfers from own funds over a year
4140 Transfers from own funds over a year
(1) Receipt of funds transferred from another own money fund at the beginning of the year where their expenditure from that money fund was made in the previous year.
(2) Receipt of funds from a bank account at the end of the year, from which they will be debited only at the beginning of the following year, in particular if cash has been collected by means of a payment card and is deposited in a cash register but debited from the bank account to which the payment card is issued only in the following year. '
22. in the first sentence of paragraph 6, the words "the organisation 'are replaced by the words" the goods supplied or the services supplied';
"(8) When classifying expenditure on items, it does not matter whether the organisation carries out expenditure from a bank account or a treasury located in or abroad, or whether the expenditure is carried out for the benefit of a bank account or treasury located in or abroad.
(9) Expenditure on purchases (groupings of items 50, 51, 59, 61, 62 and 69) does not decide if they are carried out for the benefit of domestic or foreign persons. Exceptions are the membership contributions and similar payments to foreign legal persons whose consideration is the membership rights; such expenditure, instead of heading 5179, covers items from sub-headings 55. The exception is also the sanctions paid to the European Union, which instead of heading 5191 belong to heading 5512. A foreign legal person is a legal person established outside the territory of the Czech Republic (§ 3024 paragraph 1 of the Civil Code, § 26 paragraph 1 of Act No. 91 / 2012 Coll., on Private International Law) and a foreign natural person (alien) a natural person who is not a national citizen of the Czech Republic (§ 26 paragraph 1 and § 28 of Act No. 91 / 2012 Coll.).
(10) Transfers to domestic persons belong to items from groups 52, 53, 54, 57 and 67 and sub-groups 561 to 566, 631 to 637 and 641 to 646 and transfers to foreign persons from groups 55 and 567, 638 and 647 respectively, depending on whether they are non-investment or investment, whether they are granted to persons, whether they are non-refundable or refundable and, where applicable, legally provided, regardless of whether they are provided in Czech territory, abroad, Czech territory or abroad or abroad to Czech territory (paragraph 8). The items in group 55 also include members' contributions and similar payments to foreign legal persons whose consideration is membership rights and penalties paid to the European Union (paragraph 9).
(11) For both current and capital expenditure, their inclusion in the item does not depend on whether the expenditure was justified or not.
(12) For both current and capital expenditure on the acquisition of values, their inclusion in the item does not depend on the contract under which the other party provides the goods, services, work, performance or rights and pays for them, concluded for the benefit of the organisation or third party (Sections 1767 and 1768 of the Civil Code).
(13) For normal and capital expenditure on the acquisition of values incurred for the benefit of a third party (paragraph 12), even if these values are necessary for the person to be able to perform for the benefit of the organisation, the organisation shall include expenditure on items by type of value acquired, regardless of the item to which the cost of the acquisition of values from that person belongs, such as the remuneration passed on or paid to the interpreter for interpretation abroad as a service (delivery) of the organisation, including the total of both of these amounts for tax purposes.
(14) When classifying expenditure on acquisition of value per item, it does not decide whether the price is paid in advance or after delivery, at the same time or in instalments, and what unit of quantity of items, output or work, volume of services or quantity or power of rights is chosen to determine the total price of the supply, for example whether the total price of the rental of the copying equipment or the rental of other services (for example, normal maintenance or delivery of toners or paper) is calculated as the product of the agreed amount per day of the lease and the number of days the lease is made, the sum of the agreed amount for the rental of the car and the number of pages that the lease is derived from the lease or, where applicable, or the amount of the quantity of the quantity of electric energy used for the copy and the number of kilometres consumed.
(15) Classification as an item shall be governed by the type of value acquired, with the exception of expenditure on the payment of value added tax, where an organisation which is the payer of value added tax as a customer may decide that payments of that amount instead of the item 5362 shall be included in the item to which the expenditure for the value delivered belongs.
(16) If, when acquiring assets (purchase, exchange or licence contracts), the inclusion of expenditure on its acquisition depends on an item from its size (for example, the inclusion of expenditure on a computer purchased for CZK 40,000 or less, which belongs to item 5137, compared to the expenditure on a computer purchased for more than CZK 40,000, which belongs to item 6125), and this expenditure is not made by one payment, the total expenditure is determined (sum of payments).
(17) When allocating expenditure to an item, the legal status of the expenditure shall be decided on the date of implementation. The legal facts later cannot result in the transfer of expenditure into another item. If the organisation cannot obtain all the necessary information on the legal status of the expenditure on the date of implementation, even with the effort that may reasonably be required of it, such as information on the value of the value in the group of values acquired predominates (paragraph 3), the organisation shall estimate the status. ';
23. In Annex B, entry 5027 reads as follows:
"5027 Money requirements of soldiers in reserve on duty
Merely, special surcharge and compensation for the unpaid spare leave of soldiers who took up the exercise of military active duty (soldiers in reserve on duty) pursuant to § 8 (2) and § 23 and 24 of Act No. 45 / 2016 Coll., on the service of soldiers in reserve. '.
24. In the Annex to Part B, in entry 5029, the current text is renumbered paragraph 1, the words "remuneration for soldiers abroad," and "special allowances granted in foreign currency to members of the Army of the Czech Republic serving abroad," and the following paragraphs 2 and 3 are added:
"(2) This appropriation is intended to cover the following:
(3) On item 5029 are also additional fees for service abroad and the remuneration of soldiers who entered the military active service (soldiers in reserve on duty), according to § 23, 25 and 26 of Act No. 45 / 2016 Coll., on the service of soldiers in reserve. '.
25. In the Annex to Part B, entry 5038 states: "This item includes insurance premiums paid by organisations as employers under Section 365 (1) of Act No. 262 / 2006 Coll., the Labour Code, as amended by Act No. 205 / 2015 Coll., under Section 205d of Act No. 65 / 1965 Coll., the Labour Code, as amended by Acts No. 37 / 1993 Coll. and No. 220 / 2000 Coll., and under Decree No. 125 / 1993 Coll., laying down the conditions and rates of statutory insurance of the employer's liability for accidents or occupational diseases, as amended by the Czech Insurance Authority, a. s."
26. In the Annex in Part B, paragraph 3, the third sentence of entry 5041 is deleted and the following paragraph 5 is added at the end of the load:
"(5) In the classification of expenditure under heading 5041, the price at which the authorisation to use intangible property is acquired shall not be determined, the period of validity of such property or the duration of the authorisation, if less than the period of validity of the property. ';
27. In the Annex to Part B, in the first and second sentences of entry 5042, the words "software and databases' shall be inserted after the words" software and databases' and the phrase "When classifying expenditure for item 5042, the price at which the authorisation is issued shall not be determined by the period of validity of the computer program or database the use of which such authorisation allows, or by the duration of such authorisation, if shorter than the period of validity. '
28. In Part B of the Annex, the following sub-grouping of headings 512 is inserted after the entry for item 51:
"512 Sublimity material burdens
5122 Underlying material burdens
Under heading 5122, the organisation shall include payments to an entity which has created a material burden on its affairs (Sections 1257 to 1308 of the Civil Code), unless the expenditure for this right is part of the expenditure on the acquisition of the building and does not exceed the total price paid by the organisation for it, 40 thousand CZK. Expenditure on above-limit material burdens belongs to heading 6142. ';
29. In the Annex to Part B, in the entry for 5131, the first sentence is renumbered as paragraph 1 and the second as paragraph 2 and the following paragraphs 3 and 4 are added:
"(3) This appropriation is intended to cover expenditure on the purchase of food to ensure the free catering of soldiers who have entered the military active service (reserve), under Section 18 of Act No. 45 / 2016 Coll., on the service of soldiers in reserve.
(4) Item 5131 includes expenditure on the purchase of food to ensure the free catering of members of the Security Corps pursuant to § 77 (11) (i) of Act No. 361 / 2003 Coll., on the service ratio of members of the Security Corps. '
30. In the Annex to Part B, in the second sentence of entry 5136, the word "filling 'shall be replaced by the words" paragraph 2'.
31. In Part B of the Annex, in entry 5139, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Subheading 5139 includes expenditure on the purchase of flowers and funeral and decorative wreaths, provided that the local authority or the exceptionally organisational body of the State procures them. The expenditure on flowers to be passed on to someone belongs to item 5194. '
32. In the Annex to Part B, in the entry for 5146 in the third sentence of the brackets, the words "the seventh and the eighth sentences' are replaced by the words" paragraph 6 '.
33. In Part B of the Annex, the first sentence of heading 5166 is renumbered as paragraph 1, the second sentence as paragraph 2, the third paragraph as paragraph 3 and the fourth paragraph as paragraph 4, and the following paragraph 5 is added:
"(5) Item 5166 does not include expenditure on the organisation for the benefit of service providers entering the price invoiced by the provider to the organisation; the organisation shall include expenditure on items according to the type of value acquired (paragraph 13 of Class 5). ';
34. In Part B of the Annex, entry 5169 (1) reads as follows:
"(1) Expenditure on the purchase of services not included in the previous items, including, for example, expenditure on the organisation of the state which provides for the provision of racing meals through another organisation or legal or natural person, to cover the cost of meals to that organisation or person under a contract concluded with it pursuant to Section 4 of Decree No. 430 / 2001 Coll., on the cost of racing meals and their reimbursement in the organisational units of the State and State contribution organisations. '
35. In Part B of the Annex, in entry 5171, paragraph 7 is replaced by the following:
"(7) This item also includes the value added tax paid by the Transferring Duty Organisation (Section 92a of Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Acts No. 47 / 2011 Coll., No 502 / 2012 Coll., No 360 / 2014 Coll. and No 243 / 2016 Coll.) for construction works (Section 92e of Act No. 235 / 2004 Coll., as amended by Acts No. 47 / 2011 Coll. and No 502 / 2012 Coll.) carried out for repair or maintenance purposes, where the organisation has so decided (Section 15 of Class 5). '
36. In Part B of the Annex, in the first sentence of point 5172, the words "software and other 'shall be deleted, the words" software and databases' shall be inserted after the words "programmes' in both cases and the words" in individual cases' shall be inserted after the words "or, if they do not exceed the year '.
37. In the Annex to Part B, entry 5173 in paragraph 1, the following is inserted after the words "prosecutors'," § 20 and 21 of Act No. 45 / 2016 Coll., on the service of soldiers in reserve, ', in paragraph 2, the words "or service' are inserted:
"(4) Item 5173 does not include travel compensation provided by an organisation under the legislation to persons who perform civil obligations for it (§ 202 of the Labour Code) or other acts of general interest (§ 203 of the Labour Code) or other external independent activity, such as travel compensation under § 158 (10) of the Code of Criminal Procedure, § 130 (4) of the Law on Courts and Judgments, § 15 (9) of the Law on Higher Education, § 184 (1) of the Law on Education, § 22 (3) of the Law on Advocacy and § 13 (1) of the Rules of Procedure, § 106 to 107 of the Law on Law on Law on Law on Law on Law on Judicial Procedure, and § 16, § 17 (1), § 107 of the Rules of Procedure, § 79 of Procedure and § 2 to 5 of the Rules of Procedure. These refunds fall under item 5192.
(5) Item 5173 includes other expenditure of the nature of travel allowances (paragraph 1) and direct travel expenses (paragraph 2) of persons who are engaged or have participated in or visited the activities of the organisation, including expenses for subcontracting to suppliers (paragraph 13 of Class 5). However, it does not include parts of the payments to suppliers who include in the delivery price the costs or travel expenses of their employees or their employees and list them in the invoice. Expenditure on items, services, work, performance or rights (for supplies) shall be classified under headings of their nature, irrespective of the supplier's or supplier's cost.
(6) Item 5173 does not cover the expenditure on tickets, meals and accommodation not related to the organisation's activities and incurred for social reasons, such as the expenditure on tickets when travelling with foreign guests to visit sites, cultural performances or sports events. This appropriation is intended to cover item 5169 and expenditure on tickets to memorable buildings, cultural performances and sports events for item 5194. '.
38. In the Annex to Part B, entry 5179, paragraph 15 is replaced by the following:
"(15) The contributions to the heading 5179 include contributions to the associations and subsidiary associations (Sections 214 to 302 of the Civil Code) and to other legal persons who are incorporated in the Federal Register (Section 26 (1) of Act No. 304 / 2013 Coll., on public registers of legal and natural persons) (hereinafter referred to as the" Association '), based in the Czech Republic, who have been co-founded or became members of the organisation (the organisational units of the State after the fulfilment of the conditions laid down in Sections 29 and 30 (2) of Act No. 219 / 2000 Coll., on the assets of the Czech Republic and its appearance in legal relations, as amended by Act No. 51 / 2016 Coll.), and contributions which do not have the nature of transfers but are granted to them as a countervalue for membership rights. Member contributions to associations and similar legal persons who are foreign legal persons (§ 3024 (1) of the Civil Code, § 26 (1) of the Second Act No. 91 / 2012 Coll., on Private International Law) and bring together legal entities of different states (international NGOs) fall under heading 5542. Transfers to associations located in the Czech Republic belong to headings 5222, 5622, 6322 and 6422 and transfers to associations and similar legal entities located outside the Czech Republic to headings 5531, 5532, 5670, 6380 and 6470. The same applies to the so-called euro regions, if they are associations.'
39. In the Annex in Part B, in entry 5179 in paragraph 16, the words "Paragraph 15 shall also apply to payments of the same type to associations and similar organisations which are not established under Czech law if they do not go abroad. It includes" replaced by "Belongs to this entry '," 5532' is replaced by "5541 'and at the end the sentence" Transfers by European grouping for territorial cooperation located in the Czech Republic belong to headings 5329, 5649, 6349 and 6449 and located outside them to headings 5511, 5670, 6380 and 6470.'
40. The following paragraphs 18, 19 and 20 are added to the Annex in Part B of the entry 5179:
"(18) The same applies to contributions to the associations (paragraph 15) to contributions by interest associations of legal entities, even if they have not been converted into a association and are governed by the legislation under which they arose (§ 3051 of Act No. 89 / 2012 Coll., Civil Code, and § 20f to 20k of Act No. 40 / 1964 Coll., Civil Code, as amended). Payments of the nature of the membership contributions paid to these associations located in the Czech Republic are to be classified under heading 5179 and outside the Czech Republic under heading 5542. Transfers by the interest association of legal persons and similar legal persons established in the Czech Republic are included in headings 5229, 5629, 6329 and 6429 and transfers by the interest association of legal persons and similar legal persons established outside the Czech Republic to headings 5531, 5532, 5670, 6380 and 6470. Payments to so-called Euroregions are equally included if they are interest associations of legal entities.
(19) Subheading 5179 also covers payments to associations and professional associations for the reimbursement of the membership contributions of their staff, provided that the local authorities or, exceptionally, the organisational bodies of the State pay for their staff. If the members of the staff paid the contributions themselves and the organisation provides them with compensation, the expenses for such compensation shall be for item 5192.
(20) Under item 5179, the founders of public research institutions (§ 2 (2) of Act No. 341 / 2005 Coll., on Public Research Institutions) include a cash contribution to these institutions (§ 28 (1) of the same Act). '
41. In Part B of the Annex to entry 5189, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) This item also includes transfers of funds which their payee has to pay to the payee or to another person or after the termination of the contractual relationship between the payer and the payee or another person to return to the payer, in particular securities (bail) pursuant to § 2010 et seq. of the Civil Code and other legal provisions provided for in the money. '
42. In Part B of the Annex to entry 5191, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Heading 5191 includes sanctions paid to foreign persons, but not sanctions paid to the European Union, which fall to heading 5512. '
43. The following paragraphs 13 to 16 are added to the Annex in Part B of the entry 5192:
"(13) This item includes compensation granted by organisations to persons who are dependent on them and who have suffered an accident at work or an occupational disease (pursuant to § 271a to 271j of Act No. 262 / 2006 Coll., the Labour Code, as amended by Act No. 205 / 2015 Coll., § 102 to 110 of Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps, as amended by Act No. 530 / 2005 Coll. and No. 306 / 2008 Coll., § 116 to 125 of Act No. 221 / 1999 Coll., on Vocational soldiers, as amended by Act No. 254 / 2002 Coll., No. 272 / 2009 Coll., No. 306 / 2008 Coll., § 124 of Act No. 234 / 2014 Coll., and Others).
(14) Item 5192 also includes the expenses of the Ministry of Defence for the financial support of employers whose employees did not work because of their occupation to perform scheduled regular military exercises (Section 12 of the Defence Act) or planned operational services (Section 12a of the Defence Act), and self-employed persons called to perform such exercises or such services under Section 36 to 38 of Act No. 45 / 2016 Coll., on the service of soldiers in reserve.
(15) Item 5192 also includes the expenditure of the Ministry of Defence replacing their travel expenses for preventive or exceptional rehabilitation or medical treatment, the transport and removal expenses of their household and their household members when moving in the important interest of the service, the travel expenses of their families and their spouses and uninsured children for a proper holiday or holiday stay, and travel expenses for leaving the service at the place of permanent residence or border crossing in accordance with § 92 (2) of Act No. 221 / 1999 Coll., on professional soldiers, as amended by Act No. 254 / 2002 Coll.
(16) This heading shall also include compensation paid to workers, whether legally or wrongly, for their contributions to the associations and professional chambers paid to staff members who are members thereof, and other compensation, whether or not, to workers for their expenses in connection with their work, such as expenditure on administrative charges for the receipt of an application for an extract from the Register of Penalties. ';
44. In the Annex in Part B, in entry 5194, the words "Paragraph 26 (1) (d) of Act No. 220 / 1999 Coll., on the course of essential or alternative service and military exercises and on certain legal ratios of soldiers in reserve, and 'are deleted.
45. In Part B of the Annex, the first sentence of entry 5222 is renumbered as paragraph 1, paragraph 2, and paragraph 3 is added:
"(3) The item 5222 includes non-investment transfers to the interest association of legal entities established pursuant to § 20f et seq. of the repealed Act No. 40 / 1964 Coll., Civil Code, as amended (§ 3050 of the First Act No. 89 / 2012 Coll., Civil Code) including non-investment transfers to so-called Euroregions if they are associations or interest associations of legal entities based in the Czech Republic. Non-investment transfers to so-called Euro-regions located outside the Czech Republic fall under heading 5532. '
46. In Part B of the Annex, the words "and tax payments' shall be added at the end of the heading of headings 53.
47. In the Annex to Part B, under heading 5339, the second sentence is replaced by the following: "(Other than legal persons, transfers to which headings 5332, 5333 and 5334 apply) '.
48. The following paragraph 4 is added to the Annex in Part B of the subheading 534:
"(4) Sub-group 534 items include transfers between the funds of the same organisation, whether the transfer takes place between bank accounts, bank accounts and a separate treasury or between separate treasury offices. They shall include expenditure on transfers within funds, except transfers between the State budget accounts and transfers between the bank account and the cashier. ';
49. In Part B of the Annex, entry 5343 reads:
"5343 Transfers to a race catering account
This item includes transfers to the state's own catering establishment of the organizational units to its own catering account (§ 3 (3) of Decree No. 430 / 2001 Coll., on the cost of and payment of racing meals in the state's organisational units and state contribution organisations), which are refundable advances in the food racing kitchen (paragraph 10 of the same section). '
50. In Part B of the Annex to entry 5345, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Item 5345 does not include expenditure on funds forming part of the budget of the municipality, county, voluntary association of municipalities or regional council in the bank account for transfer to a separate treasury, such expenditure falling under item 548. '
51. In the Annex to Part B, in entry 5348, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Item 5348 states that the transfer took place in a separate treasury and is a transfer within the budget of the municipality, county, voluntary union of municipalities or regional council. It shall include amounts issued from the bank account of the budget in a separate treasury among funds forming part of the budget of the municipality, region, voluntary association of municipalities or regional council (income from the separate treasury from this transfer shall be entered under item 4134) and amounts issued from funds from the separate treasury forming part of the budget among funds forming part of the budget of another separate treasury (its income from this transfer shall be entered under item 4138). ';
52. In Part B of the Annex, the following subgrouping of headings 535 is inserted after entry 5349:
"535 Transfers to own funds over a year
5350 Transfers to own funds over a year
(1) Issue of funds from the own money fund for transfer to another own money fund at the end of the year, if it is expected that the income to that money fund will only be made in the following year. If, after all, the income is made in the old year, the amount transferred shall be excluded from item 5350 and assigned to the item corresponding to the money fund to which it was transferred.
(2) The amount to be debited from the bank account at the beginning of the year, if that amount was collected from it at the end of the previous year, in particular it was collected in cash by means of a payment card at the end of the previous year and deposited in a cash register but debited from the bank account for which the credit card is issued only in the following year. "
53. In Part B of the Annex, the words ", tax payments and other compulsory payments' shall be added at the end of the subcategory 536.
54. In the Annex to Part B, in the entry for subheading 5362, the first sentence is renumbered as paragraph 1, the second as paragraph 2, the third as paragraph 3, the fourth to seventh as paragraph 4 and the eighth as paragraph 5.
55. In Part B of the Annex, entry 5362 (3) reads as follows:
"(3) The value added tax is always included here when the organisation pays it to the tax administrator [§ 4 (1) (e) of Act No. 235 / 2004 Coll., on value added tax, as amended by Act No. 47 / 2011 Coll., the statutory measure of the Senate No. 344 / 2013 Coll., Act No. 360 / 2014 Coll. and Act No. 243 / 2016 Coll.] as the taxable person who supplied the goods or provided services for remuneration in the context of carrying out economic activity with the place of performance in domestic (as supplier) [§ 2 (1) (a) and (b) of Act No. 235 / 2004 Coll.]. If it applies to the tax office for another reason [pursuant to § 2 (1) (c) or (d) of Act No. 235 / 2004 Coll., as amended by Act No. 502 / 2012 Coll., or under § 92a to 92i of Act No. 235 / 2004 Coll., as amended by Act No. 47 / 2011 Coll., No. 370 / 2011 Coll., No. 502 / 2012 Coll., No. 360 / 2014 Coll. and § 2 (1) of Act No. 235 / 2004 Coll., as amended by Act No. 502 / 2012 Coll., and No 344 / 2013 Coll.), it may decide that the payment of this tax will be included in the item to which is subject to that tax. ';
56. In the Annex to Part B, in the entry for entry 5362 in paragraph 4, the sentences third and fourth are deleted.
57. In the Annex to Part B, in the first sentence of entry 5424, the words "Paragraph 81 (6) of Act No. 220 / 1999 Coll., on the course of the essential or replacement service and military exercises and on certain legal ratios of soldiers in advance, as amended by Act No. 305 / 2008 Coll. 'are replaced by the words" Paragraph 45 of Act No. 45 / 2016 Coll., on the service of soldiers in reserve'.
58. In the Annex to Part B, in the first sentence of heading 5494, the word "E.g. 'is replaced by the words" Expenditure on'; in the second sentence, the text "847 to 852 'is replaced by the words" 2884 to 2889' and after the first sentence, the sentence "Expenditure on state honours awarded under Act No. 157 / 1994 Coll., on state honours of the Czech Republic is inserted after the words" This item includes expenditure on state honours awarded under Act No. 157 / 1994 Coll. '.
59. The following paragraph 5 is added to the Annex in Part B of the entry 5499:
"(5) This appropriation is intended to cover the following:
60. In Part B of the Annex, the words "and related payments' shall be inserted after the words" transfers' in the title of the group of items 55 and the following shall be added:
"(1) Non-investment transfers (§ 2 (2), second sentence of the Second Decree) to foreign persons (§ 26 (1) and § 28 of Act No. 91 / 2012 Coll., on Private International Law), with the exception of social benefits, membership allowances and similar payments to foreign legal persons whose consideration is to membership rights, and penalties paid to the European Union (paragraph 10 of Class 5). Items from sub-groups 551 and 552 include transfers to public foreign legal persons (international governmental organisations and foreign States) and payments to the European Union of the nature of membership contributions and penalties, items from sub-groups 553 transfers to foreign natural persons (foreigners) and private foreign legal persons (foreign legal entities established under private law and international non-governmental organisations), and items from sub-groups 554 membership contributions and similar payments to foreign legal persons (international organisations whose countervalue is membership rights.
(2) International organisations are associations of legal persons of different states which are themselves legal persons and are recognised as such by the Czech Republic as being established by an international agreement or by a founding act as an association (association or similar legal person) under Czech or foreign law and their predominant activity is not business.
(3) International governmental organisations are associations of states established by an international treaty, such as the European Union (Communication No 44 / 2004 Coll. s. s. and No 111 / 2009 Coll. s.), the United Nations (Decree No 30 / 1947 Coll. and Communication No 36 / 1999 Coll.), the North Atlantic Treaty Organisation (Communication No 66 / 1999 Coll.), the International Atomic Energy Agency (Order No 59 / 1958 Coll.), the World Organisation for Plant Protection, etc., and also the World Trade Organisation (Communication No 199 / 1995 Coll.), the United Nations Organisation for Education, Science and Life (Communication No 196 / 1947 Coll.), the Organisation for Food and Agriculture, the Organisation of the European and the Mediterranean countries, etc., as well as well as well as well as associations of States or by various legal entities of the supranational authority, for the European groups of cooperation outside the Czech Republic under the Council Regulation No 123 / 2006.
(4) International NGOs shall mean international organisations other than governmental organisations. For example, the United Nations Children's Fund, the International Red Cross, the International Organization for Migration, etc. The international non-governmental organisations are also permitted to engage in activities which are considered to be legal entities which have established a foreign branch association in the Czech Republic or which have been established or which have been authorised to have their registered office in the Czech Republic and which are considered to be associations in the Czech Republic (§ 126 of Act No. 304 / 2013 Coll.).
(5) International organisations are not commercial companies and cooperatives [Act No. 90 / 2012 Coll., on Commercial Companies and Cooperatives (Trade Corporation Act)] including European companies [Council Regulation (EC) No 2157 / 2001, Act No. 627 / 2004 Coll., as amended], European Economic Interest Associations (Council Regulation (EEC) No 2137 / 1985, Act No. 360 / 2004 Coll., as amended, and European Cooperative Companies (Council Regulation (EC) No 1435 / 2003, Act No. 307 / 2006 Coll., as amended) (§ 3 of Act No. 90 / 2012 Coll.), even when their members are persons from different States. Notwithstanding this, transfers to them, if they have their registered office in the Czech Republic, belong to the items of sub-groups 521, 561, 631 and 641, and to the items of sub-groups 553, 567, 638 and 647.
(6) When including transfers to international organisations, it does not decide whether the Czech Republic or Czech legal persons are members of them.
(7) Foreign legal persons are not legal entities based in the Czech Republic (§ 26 paragraph 1 of Act No. 91 / 2012 Coll., § 3024 paragraph 1 of the Civil Code), nor when they act as a domestic representative of an international non-governmental organisation, for example the Czech Committee for UNICEF, the Czech Centre of the International PEN Club, the Czech Red Cross (§ 3 and 4 of Act No. 126 / 1992 Coll., on the protection of the emblem and name of the Red Cross and the Czechoslovak Red Cross, as amended by Act No. 375 / 2011 Coll.), the Society for the Orba of the Czech Republic, etc. Transfers of these legal persons (Associates) belong to 5222, 5622 and 6322.
(8) When classifying expenditure on group 55 items, it does not decide if they are carried out abroad, from the Czech territory abroad, on the Czech territory or from abroad into the Czech territory (paragraph 8 of Class 5).
(9) Items in group 55 do not include transfers to Czech persons (domestic and domestic legal persons), even if they are international organisations, whether governmental or non-governmental. '
61. In Part B of the Annex in the title of subgrouping of items 551, the word "government 'shall be inserted after the word" international' and the following text shall be added: "Non-investment transfers and penalties paid to the European Union shall be included in the headings of that subgrouping of items. These are non-investment transfers to international governmental organisations with the exception of the European Union (heading 5511), non-investment transfers to the European Union (other sub-grouping items) and penalties paid to it (under heading 5512). '
62. In Part B of the Annex, in the title of heading 5511, the word "government 'is inserted after the word" international' and the word "government 'reads:" This item includes transfers to international governmental organisations, with the exception of supranational bodies, which belong to other items of this subgroup. A transnational body shall mean an international governmental organisation which, by its legal acts, may lay down the rights and obligations of legal and natural persons in the Czech territory.';
63. In the Annex to Part B, entry 5514 reads as follows: "Expenditure on European Union contributions of the General Treasury Chapter referred to in Article 2 (1) (b) and (4) of Council Decision 2014 / 335 / EU, Euratom (own resources contributions by value added tax) referred to monthly in accordance with Article 10a (1) of Council Regulation (EU, Euratom) No 609 / 2014, as amended by Council Regulation (EU, Euratom) 2016 / 804, on an account held by the Czech National Bank pursuant to Article 9 (1) of this Regulation. This item shall also include amounts credited or received on the basis of corrections and adjustments pursuant to Articles 10a and 10b of this Regulation (amount received by the minute). ';
64. In the Annex to Part B, entry 5515 reads as follows: "Expenditure related to the General Treasury of the European Union as referred to in Article 2 (1) (c) of Council Decision 2014 / 335 / EU, Euratom (GNI-based own resources contributions) referred to monthly pursuant to Article 10a (1) of Council Regulation (EU, Euratom) No 609 / 2014, as amended by Council Regulation (EU, Euratom) 2016 / 804, on an account held by the Czech National Bank pursuant to Article 9 (1) of this Regulation. This item also includes amounts booked or received on the basis of corrections and adjustments pursuant to Articles 10a and 10b of this Regulation (amount received by the minute). This appropriation is intended to cover the following expenditure: Item 5515 includes the contributions from the Czech Republic to the financing of allowances for countries not participating in certain common policies of the European Union [Article 11 (1) of Council Regulation (EU, Euratom) No 609 / 2014 on the methods and procedure for the granting of traditional own resources and own resources from VAT and GNI and on measures to cover cash claims] and the amounts recovered or received on the basis of corrections and adjustments pursuant to Articles 10a and 10b of this Regulation (past amounts received). '
65. In Part B of the Annex, the following entry 5516 is inserted after entry 5515:
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Regulation Information
| Citation | Decree No. 463 / 2016 Coll., amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.2016 |
|---|---|
| Effective from | 01.01.2017 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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