Act No. 484 / 2020 Coll.
Act amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, and other related laws
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Law
Effective from 01.01.2022
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484
THE LAW
of 13 November 2020
amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the budgetary rules
Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100, Act No. 100, Act No. 100 / 2011, Act No. 100, Act No. 100, No 2011, Act No. 2011, No 2011, No. 100, No 2011, No 2011, No 2011, Act No. 100, No. 2011, No. 2011, Act No. 100, No. 2011, No. 2011, No. 2011, No. 2011, No. 2011, No. 2011, No. 2011, No. 2011, No. 2011, No.
1. Paragraph 2 (4) is deleted.
Paragraph 5 shall become paragraph 4.
2. In Paragraph 2 (4), the word "Ministry 'is replaced by" Ministry of Finance ("Ministry') '.
3. The following Section 2a is inserted after Section 2, including the title:
Budgetary composition
(1) The budgetary composition shall be a uniform classification of revenue, expenditure and financing appropriations for the budgets and funds referred to in paragraph 2. The budget composition shall determine the aspects by which such revenue, expenditure and financing appropriations are to be classified and shall determine the unit of classification for these aspects.
(2) By budget composition, revenue, expenditure and appropriations are to be classified
(a) the State budget;
(b) State financial assets;
(c) government debt management accounts;
(d) the reserves of the State's organisational units;
(e) budgets and funds of state funds; and
(f) budgets or funds of other public institutions under the law governing the rules on budgetary liability, provided that specific legislation so provides.
(3) According to the budget structure, the revenue, expenditure and financing appropriations shall be classified after approval, management and closure of the budget or of the money fund referred to in paragraph 2.
(4) The budget composition is determined by the Ministry by decree.
4. In Article 3 (h) (4), the words "financial and customs offices' are replaced by the words" tax administrators, fees or other similar cash transactions'.
5. in § 3 (n), the words "programmes (§ 12 (1))" shall be replaced by the words "grant investment actions referred to in (p) and expenditure investment actions referred to in (r)";
6. In Article 3 (o), at the end of point 8, the dot is replaced by a comma and the following point 9 is added:
"9. they shall maintain the substantive, time and financial indicators of programme financing. ';
7. In Article 3, at the end of point (o), the dot is replaced by a comma and the following points (p) to (r) are added:
"(p) grant investment actions, a set of material, time and financial conditions for activities to achieve the stated objective, carried out through expenditure on acquisition or technical evaluation of fixed tangible or intangible assets under the accounting legislation and, where appropriate, related expenditure provided as grants or repayable financial assistance;
(q) non-investment grant actions, a set of material, time and financial conditions for activities to achieve a defined objective, carried out solely by means of subsidies or repayable financial assistance other than those referred to in (p);
(r) expenditure investment actions, a set of material, time and financial conditions for activities to achieve the stated objective, carried out by means of expenditure on acquisition or technical evaluation of fixed tangible or intangible assets under the legislation governing the accounts managed by the organisational body of the State and, where appropriate, related expenditure. ';
8. in Article 6 (1) (f), the word 'penalties' is replaced by 'levies and periodic penalty payments';
9. in Paragraph 6 (1), the words "except for property acquired by the Czech Republic from death" shall be added at the end of the text in point (i).
10. In Article 7, the following paragraph 5 is added:
"(5) The grant or repayable financial assistance referred to in paragraph 1 (d), (e), (f), (h), (i) and (w) may be granted only:
(a) to a tax resident of the Czech Republic under the Income Tax Act;
(b) to a tax resident of a Member State of the European Union other than the Czech Republic;
(c) to a tax resident of the State where:
1. the Czech Republic has an international agreement with it to prevent double taxation of all types of income which is part of the legal order and which is implemented;
2. the Czech Republic has an international agreement on the exchange of information on tax matters in the field of income tax, which is part of the legal order and is implemented; or
3. is a Contracting Party to a multilateral international agreement governing the exchange of information on tax matters in the field of income taxes implemented in that State and in the Czech Republic and forming part of the legal order; or
(d) to a tax resident of a non-State jurisdiction where:
1. the Czech Republic has an international agreement to prevent double taxation of all types of income which is part of the legal order and which is implemented;
2. the Czech Republic has an international agreement on the exchange of information on tax matters in the area of income tax, which is part of the legal order and is implemented;
3. is a Contracting Party to a multilateral international agreement governing the exchange of information on tax matters in the field of income tax, which is implemented and incorporated in this jurisdiction and in the Czech Republic; or
4. its relations are governed by the Double Taxation Act. ';
11. in the sixth sentence of Article 8 (3), the words "programmes (Article 12 (1))" shall be replaced by the words "investment grants."
12. In Article 8, the following paragraph 7 is inserted after paragraph 6:
"(7) If, in the period from the decision of the Budget Committee of the Chamber of Deputies referred to in paragraph 4 to the submission of the draft State Budget Act to the Chamber of Deputies, because of the increase in salaries or because of the anticipated acceptance of funds from the budget of the European Union or from the financial mechanisms for changes in the draft budget of the chapters referred to in paragraph 4, the draft budget of those chapters may be amended by agreement of their administrators with the Ministry. '
Paragraph 7 shall become paragraph 8.
13. In the first sentence of Article 10 (5), the words "with the exception of expenditure financed by State financial assets under the State Budget Act 'shall be inserted after the word" debt'.
14. Paragraph 12, including the title, reads:
Programmes
(1) The Programme means a set of material, time and financial conditions for specific activities aimed at achieving the stated objective; the programme can be implemented through:
(a) subsidies or repayable financial assistance;
(b) expenditure on the acquisition or technical evaluation of tangible and intangible fixed assets under accounting legislation, with the exception of small tangible and intangible fixed assets under accounting legislation in the absence of grants or repayable financial assistance under point (a); or
(c) other related non-investment expenditure on the basis of a decision of the Chapter Administrator.
(2) Programmes may consist of:
(a) grant investment actions;
(b) non-investment grant operations; or
(c) expenditure investment actions.
(3) The programme documentation contains:
(a) the programme's identification data, its possible breakdown into sub-programmes and the timetable for its preparation and implementation;
(b) the balance sheet of the needs and sources of financing of the programme and its individual sub-programmes; and
(c) specification of the objectives of the programme and the sub-programme, together with their technical and economic justification and criteria for assessing the effectiveness of the funds spent.
(4) The programme documentation need not be drawn up if the programme contains only non-investment subsidy actions.
(5) The material, time and financial indicators of specific actions are recorded in the budgetary system.
(6) Data shall be transmitted from the budgetary system to the central subsidy records referred to in Article 75b (1).
(7) The registration of the subsidy and expenditure investment action in the budgetary system shall be carried out by the relevant administrator of the budget chapter on the basis of an investment plan containing the material, time and financial identification of the action, its technical and economic justification and the expression of the effectiveness of the appropriations entered together with the specification of the operational security requirements for the built-up or renewed capacity.
(8) The registration of the action referred to in paragraph 7 financed by the assigned resources of the State Budget pursuant to Article 13 (3) (a) or (c) and the amendment of the binding indicators of the action may be carried out only with the agreement of the Ministry.
(9) The registration of non-investment grant actions in programmes which contain only non-investment grant actions includes the identification of the programme to which the action is included, the information referred to in Article 14 (4) (a) to (e) and a copy of the decision granting the grant or repayable financial assistance or a copy of the grant or repayable financial assistance agreement. "
footnotes 14 and 14a are deleted.
15. in Article 13 (3) (a):
"(a) the expenditure individually assessed by the organisational body of the State, which is intended to finance a specific action, exceeds CZK 300 000 000."
16. in Article 13 (3) (c):
"(c) individual grants to legal and natural persons intended to finance a specific event, above CZK 300 000 000,"
17. in Article 13 (4), the word "information" is replaced by the word "budget."
18. In Article 13, paragraphs 5 and 6 are added:
"(5) Paragraphs 1 to 4 shall not apply to programmes containing exclusively non-investment subsidy actions.
(6) The provisions relating to non-investment subsidy actions shall apply to aid investment actions or non-investment actions implemented under programmes or projects co-financed by the budget of the European Union, other expenditure co-financed by the budget of the European Union or financial mechanisms. The first sentence shall not apply to grant investment actions under Paragraph 54 (1) (b). ';
19. in Paragraph 14 (2), the words "Labour Office of the Czech Republic," shall be deleted;
20. in Paragraph 14 (4), the words "and their designation in accordance with Article 44 (4)" shall be added at the end of the text in point (h).
21. in Paragraph 14 (4), point (i) is deleted;
Point (j) shall be renumbered (i).
22. In Paragraph 14 (6) of the Introductory Part of the provision, the words "for programmes or projects co-financed by the European Union budget and financial mechanisms, expenditure or costs to be charged as flat-rate 15b) 'are replaced by the words" expenditure or costs to be charged as flat-rate'.
footnote 15b is deleted.
23. in Article 14 (6) (a), the word "project" is replaced by "grant investment action or non-investment grant action," in point (b), the word "cost" is deleted and in point (c) the word "project" is replaced by "grant investment action or non-investment subsidy action."
24. In Paragraph 14 (7), the word "penalty 'is replaced by" levy'.
25. in the second sentence of Article 14 (11), the words "one" and "financial settlement account" shall be inserted after the words "the account of the provider";
26. The following Section 14da is inserted after Section 14d:
(1) If both the seller and the buyer have an interest in transferring rights and obligations to the buyer from the decision to grant the subsidy or the repayable financial assistance, the recipient of the subsidy or the repayable financial assistance shall be obliged to ask for consent to the transfer of the rights and obligations of the decision to grant the subsidy or the repayable financial assistance of its provider.
(2) The application referred to in paragraph 1 shall be accompanied by a contract of sale with the beneficiary of the grant or repayable financial assistance and a declaration that, even after the transfer of rights and obligations under the decision granting the grant or repayable financial assistance, the purpose for which the grant or repayable financial assistance has been granted shall be maintained.
(3) The provider may, within five working days of the date of receipt of the request, request additional information from the recipient of the grant or the repayable financial assistance so that he can properly assess the application. At the same time, it shall set a time limit within which the information must be provided. This period shall not be less than 10 working days. If the applicant does not provide the requested information within the time limit set, the provider shall reject the application. Paragraph 14b shall apply mutatis mutandis.
(4) The decision by which the provider grants consent to the transfer of rights and obligations from the grant or repayable financial assistance must include the designation of the person to whom the rights and obligations of the grant or of the repayable financial assistance are transferred and the designation of the decision to grant or repayable financial assistance to which the transfer of rights and obligations relates.
(5) The provider shall comply with the request if the purchase of the commercial plant is not jeopardised by the purpose for which the subsidy or repayable financial assistance was granted and if there are no other serious reasons to prevent such consent from being granted.
(6) Paragraphs 14b, 14c and 14d (2) shall apply mutatis mutandis to the transfer of rights and obligations under the decision granting the subsidy when buying a business establishment.
(7) The provisions of paragraphs 1 to 6 shall apply to beneficiaries of a grant or repayable financial assistance which takes the legal form of a trading company or cooperative. ';
27. in § 14e (1) last sentence, the text "(j)" is replaced by "(i)."
28. in Article 14f (1) and (3) of the introductory part of the provision, the words "or findings of audit carried out" shall be inserted after the word "findings."
29. in Article 14f (2), the words "within the prescribed time limit" shall be inserted after the words "returned"; the words "within the prescribed time limit" shall be replaced by the words "shall be replaced by the words" it shall be considered that, in the period from the date of infringement of the condition referred to in paragraph 1 or paragraph 3 (c), in the period from the date of infringement of the obligation laid down by this law or by a special law or the period from the date of non-compliance with the purpose of the grant until the date of implementation of the corrective or repayment measure within the prescribed period. "
30. in Article 14f (3) (a), "(j)" is replaced by "(i)."
31. in Article 14f (3), the word "or" and (b) shall be added at the end of point (a);
Point (c) shall be renumbered (b).
32. in Paragraph 14j (4), at the end of point (c), the dot is replaced by a comma and the following point (d) is added:
"(d) the application conflicts with the substantive focus of the call for applications."
33. in Article 14m (2), the words "and (j)" shall be deleted;
34. in Article 14o, the text "(j)" is replaced by "(i)";
35. in Paragraph 15 (1) of the introductory part of the provision, the words "to be started" are replaced by the words "to be started by the provider."
36. in Paragraph 15 (1) (d), the words' breach of budgetary discipline 'shall be replaced by the words' initiation of a tax control to determine whether a breach of budgetary discipline has occurred ';
37. In Article 15, at the end of paragraph 1, the dot is replaced by a comma and the following points (g) and (h) are added:
"(g) to establish that there is a final judgment that a criminal offence has been committed in connection with the submission of a request for grant or repayable financial assistance; or
(h) to establish that there is a final judgment that a criminal offence has been committed in connection with the use of funds obtained by subsidies or repayable financial assistance. ";
38. in Paragraph 15 (3):
"(3) Where the provider has decided to withdraw the grant or the repayable financial assistance for the reason referred to in paragraph 1 (a), it shall not be possible to impose on the beneficiary a refund of the subsidy or part of it or an early repayment of the repayable financial assistance or part thereof which has already been sent to the beneficiary from the State budget account. ';
39. In Article 15, paragraphs 4 and 5 are added:
"(4) By acquiring legal power, the decision to withdraw the subsidy or the repayable financial assistance shall cease to be eligible for payment by the beneficiary.
(5) When withdrawing a subsidy or repayable financial assistance for the reasons set out in points (b) to (h) of paragraph 1, the beneficiary shall be required to return to the provider from his account the portion of the subsidy or the repayable financial assistance already dispatched. ';
40. Paragraph 18a shall be deleted, including footnote 36 to 40.
41. In the first sentence of Article 19 (2), the words "except for investment grants," shall be inserted after the words "municipalities."
42. in Paragraph 23 (2), "10" is replaced by "9."
43. In the first sentence of Article 24 (4), the words "other expenditure co-financed by the budget of the European Union and expenditure co-financed by the financial mechanisms' shall be inserted after the words" Union '.
44. In the second sentence of Article 24 (4), the words "other expenditure co-financed by the budget of the European Union, expenditure co-financed by financial mechanisms' shall be inserted after the words" Union '.
45. in Paragraph 25 (1) (c), the words "tax revenue to the extent determined by the budget structure, revenue from the sale of emission allowances," and "tax revenue," shall be inserted after the words "exemption";
46. In Paragraph 25, the dot is replaced by a comma at the end of paragraph 1 and the following point (f) is added:
"(f) the obligation to bind an amount which has not been issued from the State budget for the purpose of netting or exchange, unless the budget of the State's organisational body has been drawn up in such a way as to be calculated by netting or exchange."
47. Paragraph 25 (7) is deleted.
Paragraphs 8 to 12 shall be renumbered paragraphs 7 to 11.
48. The following Section 25a is inserted after Section 25:
(1) The State's organisational units are required to tie the State budget funds for the service income, salary or salaries, including social security premiums, public health insurance premiums and the allocation to the fund of cultural and social needs corresponding to vacancies.
(a) civil servants remunerated under the Civil Service Act;
(b) staff remunerated under the Labour Code;
(c) members of the security corps remunerated under the law governing the service of members of the security corps; and
(d) professional soldiers remunerated under the Professional Soldiers Act.
(2) Binding of the State budget referred to in paragraph 1 shall be carried out by the State's organisational body if all calendar days in a calendar month have been vacant of the relevant place referred to in paragraph 1; However, the resources of the State budget referred to in paragraph 1 shall not be linked for a calendar month to that calendar month immediately preceding that in which the relevant location referred to in paragraph 1 was also available for all calendar days.
(3) For the purposes of this Act,
(a) shall consider a post which may be filled by a civil servant, employee, security officer or professional soldier and which is budgetically secured;
(b) shall not consider a post vacant because of temporary incapacity for work, quarantine, temporary incapacity for service or incapacity for service.
(4) The organisation of the State shall carry out the binding of the State budget referred to in paragraph 1 by the 15th working day of the month following the end of the calendar quarter. The binding for October and November shall take place by the 15th working day of December. There is no binding in December.
(5) The organisation of the State budget shall carry out, in accordance with points (a) to (c) of paragraph 1, at an amount corresponding to the first grade of the grade. In the case of vacant posts referred to in paragraph 1 (d), the organisational body of the State shall carry out the binding of the State budget for service salaries corresponding to the second lowest service tariff established by the Government under the Law on Occupational Soldiers.
(6) The appropriations referred to in paragraph 1 may be used by decision of the Minister of Finance for purposes other than those originally budgeted. The appropriations committed pursuant to paragraph 1, budgeted for service income, salary or salaries related to the financing of programmes or projects co-financed by the budget of the European Union, other expenditure co-financed by the budget of the European Union and expenditure co-financed by the financial mechanisms, may be used by decision of the Minister of Finance and for the purposes for which they were originally budgeted. The budget committee of the Chamber of Deputies shall decide on the use of appropriations according to the first and second sentences in the chapters referred to in Section 8 (4). '
49. in Paragraph 26 (1) (h):
"(h) updated data of the budgetary system."
50. in the fourth sentence of Article 30 (2), the words "programmes (Article 12)" are replaced by the words "investment grants."
51. Paragraph 30 (6) reads:
"(6) If the State Budget deficit is different from that laid down in the State Budget Act, the House of Deputies shall decide on the reimbursement of the deficit on a proposal from the Government. The surplus of the State budget shall be used to reduce the State debt. ';
52. In the second sentence of Paragraph 33 (2), the word "services41" shall be replaced by "services under the law governing payment."
footnote 41 is deleted.
53. In the third sentence of Paragraph 33 (2), the words "if the summary accounts are set up 'shall be inserted after the words" the cashier'.
54. The following Section 33a is inserted after Section 33:
(1) The Ministry uses data from the basic population register for the performance of the state administration on the treasury management section
(a) surname;
(b) the name and, where appropriate, the names,
(c) the address of the place of stay,
(d) date, place and district of birth; the date, place and state of birth of the data subject born abroad.
(2) The Ministry uses the data for the performance of the state administration on the management of the State Treasury and public debt from the information system of the citizens' registration of state citizens of the Czech Republic
(a) the name and / or the names, surnames and surnames,
(b) the date of birth;
(c) place and district of birth; a citizen born abroad, the place and state where the citizen was born,
(d) birth number,
(e) the address of the place of permanent residence, including the previous addresses of the place of permanent residence, and, where appropriate, the address to which the documents are to be served, in accordance with specific legislation.
(3) The Ministry uses data from the information system of foreigners for the performance of the state administration on the management of the State Treasury and the State debt
(a) the name and / or the names, surnames and surnames,
(b) the date of birth;
(c) the place and state where the alien was born; where the alien was born in the territory of the Czech Republic, the place and district of birth,
(d) birth number,
(e) citizenship and, where appropriate, multiple citizenship;
(f) the type and address of the place of residence in the Czech Republic.
(4) Data which are kept as references in the population base register shall be used from the population registration information system or from the alien information system only if they are in the form preceding the current situation.
(5) The Ministry is provided for the performance of the state administration on the State Treasury and Government Debt Management section from the state's organisational units the number of the accounts of the beneficiaries of the State Budget funds together with the identification of the beneficiaries of these payments.
(6) Only such data as are necessary to fulfil the task may be used from the data provided in a particular case. ';
55. in Paragraph 34 (4):
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Regulation Information
| Citation | Act No. 484 / 2020 Coll., amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.11.2020 |
|---|---|
| Effective from | 01.01.2022 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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