Act of the Czech National Council No. 531 / 1990 Coll.
Act of the Czech National Council on Territorial Financial Bodies
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Effective from 01.01.1991
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531
THE LAW
Czech National Council
of 28 November 1990
on the territorial financial authorities
The Czech National Council decided on this law:
Territorial Financial Authorities
(1) A system of territorial financial authorities is hereby established as a system of administrative offices for the exercise of tax administration and for the exercise of other responsibilities.
(2) As part of a system of territorial financial authorities, the General Financial Directorate, the Financial Directorate and the Financial Offices (hereinafter referred to as "the Territorial Financial Offices') are established, which are the administrative authorities exercising their functions in the defined territorial areas.
(3) The General Financial Directorate is subordinate to the Ministry of Finance ("the Ministry"). Financial directorates shall be subordinate to the General Financial Directorate. Financial offices shall be subordinate to the Financial Directorate.
(1) Territorial Financial Authorities
(a) perform tax administration, including search activities;
(b) carry out financial control;
(c) conduct infringement and other administrative delicacies in their field of competence;
(d) carry out checks on compliance with the obligations laid down by the Accounting Act and impose fines and the obligation to remove the unlawful situation on the accounting entities;
(e) exercise price control and impose fines;
(f) under the authority of the Ministry, provide international assistance in the management of taxes and in the recovery of certain financial claims;
(g) transfer tax revenue which they collect and enforce and which is not the income of the State budget;
(h) supervise lotteries and other similar games;
(i) carry out checks
1. compliance with the obligations and prohibitions for marking and dyeing of selected mineral oils and for marking of certain other mineral oils;
2. the marking of tobacco products,
3. compliance with the prohibition on the sale of spirits and tobacco products;
(j) carry out the administration of contributions for breaches of budgetary discipline;
(k) exercise control over the administration of charges which are the revenue of the State budget, provided that other authorities are legally competent to manage them;
(l) collect and enforce the cash transactions they have imposed under this law or other legislation;
(m) receive and record repayments of the financial assistance granted by the Ministry of Agriculture between 1991 and 1995, including any interest resulting therefrom;
n) under the authority of the Ministry, review the management of the regions, the capital city of Prague and the regional councils of the cohesion regions and supervise the review of the management of municipalities, voluntary volumes of municipalities and urban areas of the capital of Prague,
(o) carry out other activities where other legislation so provides.
(2) The powers referred to in paragraph 1 (a) to (n) are exercised by the territorial financial authorities, unless otherwise provided for in other legislation.
Specific provisions on local jurisdiction
(1) If the local jurisdiction of the tax office cannot be determined under other legislation, the Financial Office for Prague 1 is responsible locally. If the local jurisdiction of the Financial Directorate cannot be determined under other legislation, the Financial Directorate for the City of Prague is responsible locally.
(2) The control referred to in Article 2 (1) (i) and (k) shall be carried out by a territorial financial authority within its territorial scope, even if it is not locally competent for the controlled entity under other legislation or under paragraph 1.
(3) In doubt, the local jurisdiction shall be determined by the Financial Directorate; where local jurisdiction is determined outside its jurisdiction, it shall be determined by the General Financial Directorate.
Directorate-General for Finance
(1) The General Financial Directorate is an administrative office with national territorial jurisdiction based in Prague.
(2) The General Financial Directorate is managed by the Director-General of the General Financial Directorate (hereinafter referred to as the Director-General). The Director-General shall be represented by a Deputy Director-General.
(3) The Secretary-General is appointed and dismissed by the Minister for Finance. The Deputy Director-General shall be appointed and dismissed by the Minister of Finance on a proposal from the Director-General.
(4) The Director-General and his representative may be appointed only to a current or former staff member in a territorial financial institution or in a ministry which has been in its territorial financial authorities, in the bodies which are their legal predecessors or in the Ministry, in the activities of such bodies for at least 5 years.
(5) With the function of Director-General and his representative, membership of a political party or political movement is incompatible.
(1) Directorate-General for Finance
(a) participate in the preparation of draft legislation in its field of competence;
(b) participate in its field of competence in the provision of tasks related to the negotiation of international agreements, the development of interstate relations and international cooperation, as well as in the tasks arising for the Czech Republic from international treaties and membership of international organisations;
(c) participate in the provision of analytical and conceptual tasks in its field of competence; cooperate with the Ministry on tax policy-making in other areas,
(d) manage the Financial Directorate;
(e) exercise the powers referred to in Article 2 (1) (a), (c) and (n);
(f) review decisions taken by financial directorates in administrative proceedings, unless otherwise provided for in this law;
(g) under the authority of the Ministry, ensure the tasks of the central liaison body for mutual international administrative cooperation with the national authorities of other States and international organisations in its field of competence, including the international coordination of the resolution of identified tax evasion cases, and exercise the powers referred to in Article 2 (1) (f);
(h) carry out, in justified cases, acts or sub-procedures or other procedures which otherwise fall within the competence of other territorial financial authorities or may participate in the execution of such acts or sub-procedures or other procedures;
(i) process the data obtained in the exercise of the jurisdiction of the territorial financial authorities and maintain the central records, registers and statistics necessary for the performance of the tasks of the territorial financial authorities, irrespective of the original purpose of the collection of the data, and provide such data to the Ministry;
(j) carry out other activities where other legislation so provides.
(2) The General Financial Directorate may, where justified, entrust the execution of acts or sub-procedures or other procedures in the framework of tax administration or in the exercise of other functions other than the local competent territorial financial authority.
Financial offices
(1) The names, registered offices and territorial jurisdiction of the financial authorities are defined in Section 9a and Annex 1 to this Act.
(2) If the administrative districts of the municipalities with extended scope or administrative districts of the municipalities with mandated municipal authority change, the territorial scope of the financial offices shall also be changed from the first day of the calendar year following the effective date of the change of administrative districts of the municipalities with extended scope or administrative districts of the municipalities with mandated municipal authority.
(1) Save as otherwise provided for in this Act or in any other legislation, the tax authorities listed in Annex 1 to this Act shall exercise in the designated territorial areas the powers referred to in Article 2 (1) (a), (c), (d), (f), (g), (i), (l), (n) and (o).
(2) The scope referred to in Article 2 (1) (h), (j), (k) and (m) shall be exercised by the tax authorities listed in Annex 2 to this Act in the territorial districts defined here.
The Financial Office shall be managed by the Director of the Financial Office. The Director of the Financial Office shall be appointed and removed by the Director-General on a proposal from the Director of the Financial Directorate.
Financial Directorate
(1) The names, registered offices and territorial scope of the Financial Directorate are defined in Section 9a and Annex 3 to this Act.
(2) The Financial Directorate shall exercise its competence in the territorial area of the territorial districts of its managed financial offices.
(3) The Director of the Financial Directorate shall be managed by the Financial Directorate. The Director of the Financial Directorate shall be represented by the Deputy Director of the Financial Directorate. The Director of the Financial Directorate and his representative shall be appointed and removed by the Director-General.
(4) The Financial Directorate may, where justified, entrust, within its jurisdiction, the execution of acts or sub-procedures or other procedures in the context of tax administration or in the exercise of other functions other than those of the competent Financial Authority.
Financial Directorate
(a) manage the financial authorities;
(b) exercise the powers provided for in Article 2 (1) (a), (b), (c), (e), (f) and (n);
(c) review decisions of the financial authorities given in administrative proceedings;
(d) carry out, in justified cases, acts or sub-procedures or other procedures which otherwise fall within the competence of the financial authorities they manage or may participate in the execution of such operations or sub-procedures or other procedures;
(e) process data obtained in the exercise of the jurisdiction of the territorial financial authorities in their territorial territory, irrespective of the original purpose of the collection of data,
(f) carry out other activities, provided that other legislation so provides.
Specialised Financial Office
(1) The specialised financial office shall exercise its competence throughout the Czech Republic. The seat of the Specialised Financial Office is the capital city of Prague.
(2) The specialised financial office shall be responsible for the selected entities for the full scope of the financial offices referred to in Article 6, with the exception of the administration of property tax, inheritance tax, donation tax and property transfer tax; This shall be without prejudice to the jurisdiction of fees to be charged.
(3) The specialised financial office is subordinate to the Financial Directorate for the City of Prague. The Financial Directorate for the Capital City of Prague is the Financial Directorate with national territorial competence responsible for the selected entities, for the full scope of the Financial Directorates under Section 9, except for the exercise of tax administration, for which at the same time several financial offices may be locally competent; This shall be without prejudice to the jurisdiction of fees to be charged.
(4) The substantive and territorial competence of the Financial Directorate for the City of Prague pursuant to § 9 and Annex 3 to this Act for non-selected entities and in the exercise of tax administration, for which at the same time the local authorities may be responsible, is without prejudice to the provisions of paragraph 3.
(5) 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) the bank,
(c) a branch of a foreign bank;
(d) savings and credit cooperatives;
(e) the insurance undertaking;
(f) a branch of an insurance undertaking from another Member State or from a third State;
(g) reinsurance undertaking;
(h) a branch of a reinsurance undertaking from another Member State or from a third State;
(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 (h),
2. where at least one of its members has changed the conditions for determining local jurisdiction referred to in paragraph 9, until the last member of this group has changed the conditions for determining local jurisdiction referred to in paragraph 10.
(6) For the purposes of this Act, turnover is 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.
(7) For the amendment, transition and delegation of jurisdiction of the Specialised Financial Office referred to in paragraph 2 and jurisdiction of the Financial Directorate for the Capital City of Prague referred to in paragraph 3, the provisions of the Tax Code on Amendment, Transfer and Local Jurisdiction shall apply mutatis mutandis for the full scope of the Specialised Financial Office referred to in paragraph 2 and the Financial Directorate for the Capital of Prague referred to in paragraph 3.
(8) The fact that an entity becomes or ceases to be a selected entity shall be considered as a change in the conditions for determining local jurisdiction under the tax rules.
(9) The achievement of the turnover referred to in paragraph 5 (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.
(10) The decrease in turnover below the threshold referred to in paragraph 5 (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 5 (a) shall be recovered.
Common provisions on territorial financial authorities
(1) Territorial Financial Authorities are the organisational components of the State. The General Financial Directorate is an entity. For the purposes of the management of State property, including state budget resources, accounting and employment relations, the Financial Directorate and the Financial Offices shall have the status of internal organisational units of the General Financial Directorate. The revenue and expenditure of the General Financial Directorate are contained in the budget of the Ministry chapter.
(2) The tasks of the territorial financial authorities shall be performed by the staff serving in the service under the Staff Regulations or by the staff employed in the service.
(3) The Director-General is authorised to act on behalf of the State in all matters of property and employment in the territorial financial authorities.
(4) The presentation and management of staff, as well as other staff, may, on behalf of the State, do property-law and labour-law tasks only on the basis of a written mandate from the Director-General.
(5) The Director-General shall approve the rules of organisation of the territorial financial authorities. Branches of territorial financial authorities which are their internal organisational units may be established or cancelled only by decision of the Director-General.
Ministry
Ministry
(a) manage the General Financial Directorate;
(b) perform tax administration, including search activities;
(c) review decisions of the Directorate-General for Finance issued in administrative proceedings; examine decisions given by the Financial Directors in administrative proceedings in the exercise of their powers under Article 2 (1) (b) and (e); review decisions issued by the Financial Directors in the context of the review of decisions taken by the Financial Offices in the exercise of their powers under Article 2 (1) (h);
(d) may delegate to the territorial financial authorities actions relating to international tax management assistance and international assistance in the recovery of certain financial claims;
e) may entrust the territorial financial authorities to examine the management of the regions, the capital of Prague and the regional councils of the cohesion regions and to supervise the management of municipalities, voluntary associations of municipalities and the urban areas of the capital of Prague;
(f) carry out, in justified cases, acts or sub-procedures or other procedures which otherwise fall within the competence of the territorial financial authorities, or may participate in the execution of such acts or sub-procedures or other procedures;
(g) may, in justified cases, entrust a non-locally competent territorial financial authority with the administration of certain taxes, infringement proceedings or the exercise of other powers;
(h) process data obtained in the exercise of the jurisdiction of the territorial financial authorities in their territorial area, irrespective of the original purpose of the collection of data.
Rights and obligations of employees in territorial financial bodies
Staff in the territorial financial authorities carrying out tasks in the exercise of the powers of the territorial financial authorities under this law and exercising the powers conferred on them under their responsibility for the performance of those tasks shall not:
(a) to carry out control, tax and accounting consultancy or similar activities for persons who, under the tax rules, have the status of tax entities and for beneficiaries of subsidies;
(b) be auditors, audit firms, prosecutors, liquidators and liquidators of bankruptcy matters, settlement administrators, special administrators, insolvency administrators, interim insolvency administrators, special insolvency administrators and separate insolvency administrators;
(c) be members of the statutory bodies of companies or cooperatives or members of their supervisory or administrative boards.
Service card
Employees in territorial financial bodies carrying out tasks under this Act shall demonstrate their entitlement to this activity by means of a service card issued by the employer. The model of the service card shall be determined by the Ministry by a decree.
(1) The persons (hereinafter referred to as "injured") who have provided assistance to the staff of the territorial financial authority in carrying out the tasks under this law and who have provided such assistance at the request or with the knowledge of that staff member shall be liable for the damage, if it has been incurred in doing so, to compensation; compensation shall not be granted if the injured party has intentionally caused the damage himself. Reimbursement on the victim's proposal shall be provided by the Directorate-General for Finance.
(2) If the victim has suffered injury or death, the extent and amount of compensation shall be determined in accordance with the rules on compensation for accidents at work and occupational diseases.
(3) The Directorate-General for Finance shall also provide compensation for damage caused to the injured party in connection with the provision of assistance under paragraph 1. In so doing, the actual damage shall be recovered by stating in the previous situation; where this is not possible or expedient, it shall be paid in cash. The injured party may also be granted compensation for the costs of acquiring a new case by compensation for the injured party.
(4) The General Financial Directorate shall also compensate the person who has suffered the damage by the person who has provided the assistance referred to in paragraph 1.
(5) If the General Financial Directorate has made good the damage referred to in paragraphs 1 to 4, it may claim the payment of an amount equal to the amount provided to the injured party or the person who caused the damage.
(1) The Ministry of Interior or Police of the Czech Republic provides the Ministry and the Territorial Financial Authorities for the exercise of their powers under this Act
(a) reference data from the population base register;
(b) data from the population registration agendas information system;
(c) data from the agency information system of aliens,
(d) data from the register of birth numbers of natural persons to whom the birth number has been assigned but not kept in the information systems referred to in points (b) and (c).
(2) The data provided under paragraph 1 (a) are:
(a) surname;
(b) the name and, where appropriate, the names,
(c) the address of the place of stay,
(d) the date, place and district of birth of the data subject who was born abroad, the date, place and state where he was born;
(e) the date, place and district of death; if the death of the data subject is outside the territory of the Czech Republic, the date of death, the place and the State in whose territory the death occurred; if the court's decision on the declaration of death is given, the date indicated in the decision as the date of death or the date on which the data subject declared to be dead did not survive and the date on which the decision was acquired;
(f) citizenship and, where appropriate, multiple citizenship.
(3) The data provided under paragraph 1 (b) are:
(a) the name (s), names (s), surnames (s) and, where applicable, their change, surnames (s),
(b) the date of birth;
(c) sex and its change;
(d) place and district of birth; for a citizen born abroad, the place and state in whose territory the birth took place,
(e) birth number,
(f) citizenship;
(g) 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 under another legislation;
h) the beginning of the permanent residence or, where applicable, the date of cancellation of the permanent residence or the date of termination of the permanent residence in the Czech Republic;
(i) the removal or limitation of legal capacity, the name or, where appropriate, the names, surnames and birth number of the guardian, if not allocated to him, his date, place and district of birth; where a local authority is appointed by the guardian, its name and registered office;
(j) the name and, where appropriate, the name, surname, birth number of the father, mother or other legal representative; where one parent or other legal representative is not assigned a birth number, his name and, where applicable, his name, surname and date of birth; where another legal representative of the child is a legal person, its name and registered office;
(k) family status, date, place and district of marriage; where the marriage outside the territory of the Czech Republic has been concluded, the place and state, the date on which the court's decision to declare a marriage invalid, the date on which the court's decision on the absence of marriage became final, the date of the death of one of the spouses, or the date on which the court's decision on the death of one of the spouses became final, and the date on which the decision on the death of the spouse was referred to as the date of death or, where applicable, the date on which the spouse 'decision on divorce was taken, the date on which the marriage was acquired;
(l) the date and place of establishment of the partnership, the date on which the court of invalidity or absence of partnership takes jurisdiction, the date of termination of the partnership by the death of one of the partners, or the date on which the court's decision to declare one of the partners dead, and the date on which the final decision of the court of death was referred to as the day of death, or, where appropriate, the date on which the court of annulment of the partnership was acquired,
(m) the natural number of the spouse or partner; if the spouse is a foreigner who is not assigned a birth number, his name and, where applicable, his name, surname and date of birth;
(n) the name and, where applicable, the name, surname and birth number of the child; if the child is a stranger who is not assigned a birth number, the name and, where applicable, the name, surname of the child and the date of birth;
(o) adoption of a child;
(p) the date, place and district of death; if the death of a citizen is outside the territory of the Czech Republic, the date, place and state on whose territory the death occurred,
(q) the day that was given in the court's decision to declare himself dead as the day of death or the day that the citizen declared dead did not survive.
(4) The data provided under paragraph 1 (c) shall be:
(a) the name and, where appropriate, the names, the surnames, their change, the surname of the family;
(b) the date of birth;
(c) sex and its change;
(d) the place and state of birth;
(e) the birth number, if allocated,
(f) citizenship;
(g) the type and address of the place of stay and, where appropriate, the address to which the documents are to be served under another legislation;
(h) the number and validity of the residence permit;
(i) the beginning of the stay or, where appropriate, the date of termination of the stay;
(j) the removal or limitation of legal capacity, the name and, where applicable, the names, surnames and birth number of the guardian, if not allocated to him, his date, place and district of birth; where a local authority is appointed by the guardian, its name and registered office;
(k) administrative or judicial expulsion and the period during which entry into the Czech Republic is not allowed;
(l) family status, date, place and district of marriage; where the marriage outside the territory of the Czech Republic has been concluded, the place and state, the date on which the court's decision to declare a marriage invalid, the date on which the court's decision on the absence of marriage became final, the date of the death of one of the spouses, or the date on which the court's decision on the death of one of the spouses became final, and the date on which the decision on the death of the spouse was referred to as the date of death or, where applicable, the date on which the spouse 'decision on divorce was taken, the date on which the marriage was acquired;
(m) the date and place of establishment of the partnership, the date on which the court of invalidity or the absence of a partnership takes jurisdiction, the date of termination of the partnership by the death of one of the partners, or the date on which the court's decision to declare one of the partners dead became final and the date on which the court of annulment of the relationship was referred to as the date of death, or, where appropriate, the date on which it became final,
(n) the family number of the spouse or partner; if the spouse is a foreigner who is not assigned a birth number, his name and, where applicable, his name, surname and date of birth;
(o) the name and, where applicable, the name of the child, if the child is a stranger, and his / her birth number; where the birth number has not been assigned, the date of birth;
(p) the name and, where applicable, the name of the father, mother or other legal representative, if any, and their birth number; where one of the parents or other legal representative does not have a birth number, his name and, where applicable, his name, surname and date of birth;
(q) date, place and district of death; if there is a death outside the territory of the Czech Republic, the State in whose territory the death occurred or the date of death,
(r) the date indicated in the court's decision on the death declaration as the date of death or the date on which the data subject did not survive.
(5) The data provided under paragraph 1 (d) are:
(a) the name and / or surname, surname and / or surname,
(b) birth number,
(c) in the event of a change in the birth number of the original birth number, even if this information is kept as blocked in the population registration information system;
(d) the day, month and year of birth;
(e) place and district of birth; the data subject who was born abroad, the State on whose territory he was born.
(6) Data which are referred to as reference data in the population base register shall be used from the population registration agendas or from the alien agendas only if they are in the form preceding the current situation.
(7) Only such data as are necessary to fulfil the task may be used from the data provided in a particular case.
(8) The Ministry of Interior or the authorities responsible for issuing the travel document shall provide the Ministry and the Territorial Financial Authorities for the exercise of their powers under this Act with data on the Czech Republic's national citizens from the travel registration agency information system. The Ministry of the Interior shall provide this data to the Ministry in electronic form in a way that allows remote access.
(9) The data provided pursuant to paragraph 8 shall be:
(a) where a travel document is issued:
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Regulation Information
| Citation | Act of the Czech National Council No. 531 / 1990 Coll., on Territorial Financial Bodies |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.12.1990 |
|---|---|
| Effective from | 01.01.1991 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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