Decree No. 577 / 2020 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
Valid
Order
Effective from 01.01.2021
Text versions:
01.01.2021
23.12.2020
577
DECLARATION
of 17 December 2020
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. 343 / 2014 Coll., Decree No. 452 / 2011 Coll., Decree No. 96 / 2012 Coll., Decree No. 493 / 2012 Coll., Decree No. 233 / 2017 Coll., Decree No. 364 / 2013 Coll., Decree No. 362 / 2014 Coll., Decree No. 56 / 2016 Coll., Decree No. 463 / 2016 Coll., Decree No. 233 / 2017 Coll., Decree No. 12 / 2018 Coll., Decree No. 329 / 2018 Coll.
1. In the second sentence of Paragraph 2 (2), the words "according to their legal reasons' are inserted after the word" subdivisions' and the last sentence is replaced by the words "For the purposes of this decree, the income type is the legal reason for payment to the organisation. Where there is a right to remuneration or other performance for the provision of a case, service, work, exercise or right, the nature of the case, service, work, exercise or right shall be distinguished. If it is the right to transfer or transfer funds, and they are to be repaid, the type of aid received or the source of the transfer or the borrowed funds shall be distinguished. Where it is entitled to the income of a tax, fee or other similar cash supply, the nature of the tax, fee or other similar cash supply shall be distinguished. If there is something else, such as the right to compensation, repayments of borrowed funds, the return of an object of unfounded enrichment or insurance benefits, or an income collected by mistake or wrongfully, a distinction shall be made between the nature of that right or any other reason for the income. '
2. In Part B of the Annex to the introductory provision, at the end of point (s), the dot is replaced by a comma and the following point (t) is added:
"(t) reimbursement means a payment treated as a negative expenditure by its beneficiary (for the organisational body of the State accepted into the expenditure account) replacing the previous expenditure by that beneficiary (compensation) made to cover the values incurred for the payer; is, in particular, a refund of a salary or salary, which is a payment for the work of a staff member who is in employment or service relationship with the beneficiary of the refund but who has worked for a period of time for the payer of the refund, replacing the recipient of the refund with a salary or salary for that period paid by the staff of the beneficiary of the refund. ';
3. In the Annex to Part B, entry 1112, "(§ 38g to 38i of the Act) 'is replaced by" (§ 38g to 38gb of the Act) and flat-rate tax (§ 7a and 38lh of the Act)'.
4. In the Annex to Part B, in the first sentence of the entry for headings 1119 and 1219, the word "arrears' shall be replaced by the words" revenue cancelled if any '.
5. In the Annex to Part B, in the first sentence of entry 1129, the word "arrears' is replaced by" revenue cancelled if any '.
6. In the Annex to Part B, entry 1321 reads: "Revenue from tax pursuant to Act No. 16 / 1993 Coll., on Road Tax, as amended. '.
7. In the Annex to Part B, entry 1322 reads: "Revenue from the State Fund for Transport Infrastructure from the time charge for the use of toll infrastructure by motor vehicles pursuant to § 20 (2) (b) and § 21 to 21c of Act No. 13 / 1997 Coll., on roads, as amended by Acts No. 80 / 2006 Coll. and 227 / 2019 Coll., and under Decree No. 306 / 2015 Coll., on the use of infrastructure charged by time charges. The revenues of the State Transport Infrastructure Fund from tolls belong to heading 2114. '
8. In the Annex to Part B, entry 1332 reads: "Revenue from a charge pursuant to Section 15 of Act No. 201 / 2012 Coll., on Air Protection, as amended by Act No. 87 / 2014 Coll. '.
9. In the Annex to Part B, entry 1334 reads: "Revenue from contributions pursuant to Sections 11 and 12 of Act No. 334 / 1992 Coll., on the Protection of the Agricultural Soil Fund, as amended by Acts No. 98 / 1999 Coll., No. 444 / 2005 Coll., No. 281 / 2009 Coll., No. 41 / 2015 Coll. and No. 184 / 2016 Coll. '.
10. In the Annex to Part B, entry 1335 reads: "Revenue from the fee pursuant to Sections 17 and 18 of Act No. 289 / 1995 Coll., on Forests and on the amendment and addition of certain laws (Forest Act), as amended by Acts No. 444 / 2005 Coll. and No. 314 / 2019 Coll. '.
11. In the Annex to Part B, entry 1338 states: "Revenue from the registration fee for entry in the list of persons carrying the obligation to recover or recover waste from packaging and from the registration fee for registration in this list pursuant to § 30 of Act No. 477 / 2001 Coll., on Packaging and on the amendment of certain laws (Law on Packaging), as amended by Acts No. 94 / 2004 Coll., No. 66 / 2006 Coll. and No. 149 / 2017 Coll. '.
12. In the Annex to Part B, in entry 1339 at the end, the dot is replaced by a comma and the words "as amended by Acts No. 382 / 2015 Coll. and No. 172 / 2018 Coll. 'are added.
13. In Part B of the Annex to the sub-group of items 134, the following text is added: "The items of this sub-group include the municipalities' income from local charges under Act No. 565 / 1990 Coll., on local charges, as amended. '
14. In Part B of the Annex to entry 1340, the words "The municipality classifies the local charge on this item 'are replaced by the words" The revenue from the local charge' and the words "Act No. 185 / 2001 Coll. 'are replaced by the words" Act No. 174 / 2012 Coll., No 266 / 2015 Coll., No 170 / 2017 Coll. and No 278 / 2019 Coll.', and at the end of the fill the sentence "The revenue from the collection, collection, transport, sorting, recovery and disposal of municipal waste from natural persons whose activity produces municipal waste, under the contract concluded pursuant to § 17 (6) of Act No. 185 / 2001 Coll., on waste and on the amendment of certain other laws, as amended by Act No. 229 / 2014 Coll., instead, to pay the local charge under the sentence" First or the second sentence of Article 17 (sentence). The income of the municipality's remuneration shall be classified under subheading 2111. ';
15. In the Annex to Part B, the following entry 1341 is added: "Revenue from a local charge pursuant to Article 2 of Act No. 565 / 1990 Coll., as amended by Acts No. 229 / 2003 Coll., No. 329 / 2011 Coll. and No. 278 / 2019 Coll. '.
16. In the Annex to Part B, in the entry for subheading 1342, the words "This entry includes revenue from 'are replaced by the words" Local income'.
17. In the Annex to Part B, the following entry 1343 is added: "Revenue from a local charge pursuant to Article 4 of Act No. 565 / 1990 Coll., as amended by Acts No. 184 / 1991 Coll., No. 48 / 1994 Coll., No. 229 / 2003 Coll. and No. 278 / 2019 Coll. '
18. In the Annex to Part B, the following entry 1344 is added: "Revenue from a local charge pursuant to Article 6 of Act No. 565 / 1990 Coll., as amended by Acts No. 48 / 1994 Coll., No. 229 / 2003 Coll. and No. 278 / 2019 Coll. '
19. In Part B of the Annex to entry 1346, the words "Local charge 'are replaced by the words" Revenue from local charge' and the words "pursuant to Section 10 of Act No. 565 / 1990 Coll., as amended by Acts No. 48 / 1994 Coll., No. 170 / 2017 Coll. and No. 278 / 2019 Coll. 'are added at the end of the entry.
20. In Part B of the Annex to entry 1348, the words "Local charge 'are replaced by the words" Revenue from local charge' and the words "pursuant to Section 10c of Act No. 565 / 1990 Coll., as amended by Acts No. 274 / 2001 Coll., No. 170 / 2017 Coll. and No. 278 / 2019 Coll. 'are added at the end of the entry.
21. In the Annex to Part B, entry 1349 reads: "This item includes, in particular, the revenue accruing from the charge for spa or holiday stays and from the charge on accommodation capacity which has been cancelled with effect from 1 January 2020 by Act No. 278 / 2019 Coll., amending Act No. 565 / 1990 Coll., on Local Charges, as amended, and the revenue on any other cancelled local charges. '.
22. In Part B of the Annex, the following entry 1358 is inserted after entry 1357:
"1358 Natural mineral water resource charge
Revenue from the levy on the use of the source of natural mineral water paid under § 20 of Act No. 164 / 2001 Coll., on natural medical resources, natural mineral water sources, natural medical spa and spa sites and on the modification of certain related laws (spa law), as amended by Acts No. 444 / 2005 Coll. and No. 281 / 2009 Coll., and under Government Decree No. 19 / 2020 Coll., on the determination of the unit amount of the natural mineral water charge collected from the source of natural mineral water. '
23. In Part B of the Annex, subgrouping of items 136 reads as follows:
"136 Administrative and judicial fees
1361 Administrative fees
Revenue from fees pursuant to Act No. 634 / 2004 Coll., on Administrative Charges, as amended.
1362 Legal fees
Revenue from fees pursuant to Act No. 549 / 1991 Coll., on judicial fees, as amended, and revenue from fees pursuant to Act No. 257 / 1992 Coll., on judicial fees for proceedings before the Supreme Court of the Czech and Slovak Federal Republic and military courts, as amended by Act No. 375 / 2011 Coll. '
24. In the Annex to Part B, entry 1371, "Act No. 211 / 2011 Coll. 'is replaced by" Acts No. 211 / 2011 Coll., No. 131 / 2015 Coll. and No. 277 / 2019 Coll.';
25. In Part B of the Annex in the title of heading 1523, the word "Tax 'is replaced by the words" Tax cancelled', and in the text of this heading, the first sentence is replaced by the sentence "Recovering income from real estate acquisition tax under the statutory measure of the Senate No. 340 / 2013 Coll., on real estate acquisition tax, as amended by Acts No. 254 / 2016 Coll. and No. 264 / 2019 Coll., which was repealed by Act No. 386 / 2020 Coll. 'and in the sentence of the second sentence, the word" tax' is replaced by the words "possible revenue accruing from tax '.
26. In the Annex to Part B, under subheadings 161 and 162, the words "and 162 'in the first sentence of the heading shall be deleted, the words" on social security' shall be inserted after the words "on social security which consists of pension and sickness insurance premiums' and the words" Employment under the terms "§ 3 (2), (3) and (4) and 'in the last sentence shall be inserted after the words" No 399 / 2012 Coll.', deleted on 1 January 2018 by Act No 376 / 2015 Coll., on the termination of pension savings'.
27. In the Annex to Part B, the following entry 1611 is added: "The income of the Czech Social Security Administration, the Ministry of Defence, the Ministry of Interior, the Ministry of Justice, the General Inspection of the Security Councils and the General Directorate of Customs (" Social Security Authorities') from pension insurance premiums paid by employers under § 3 (2) of Act No. 589 / 1992 Coll., on social security contributions and the contribution to the State Employment Policy, as amended by Act No. 470 / 2011 Coll., and by § 7 (1) (a) of the same Act, as amended by Acts No. 458 / 2011 Coll., No. 267 / 2014 Coll. '.
28. In the Annex to Part B in the title of heading 1612, the words "to pension insurance 'are deleted and the following text is added:" The income of social security bodies from pension insurance premiums paid by employers for employees (Section 8 (1) of Act No. 589 / 1992 Coll., as amended by Acts No. 160 / 1995 Coll. and No. 189 / 2006 Coll.) pursuant to Section 3 (3) of Act No. 589 / 1992 Coll., as amended by Act No. 470 / 2011 Coll., and under Section 7 (1) (b) of this Act, as amended by Act No. 377 / 2015 Coll.'.
29. In Part B of the Annex in the title of heading 1613, the words "(" the self-employed ')' are deleted and the following text is added: "The income of social security authorities from pension insurance premiums payable by self-employed persons pursuant to § 3 (4) of Act No. 589 / 1992 Coll., as amended by Acts No. 160 / 1995 Coll., No. 425 / 2003 Coll. and No. 189 / 2006 Coll., and pursuant to § 7 (1) (c) of this Act, as amended by Acts No. 377 / 2015 Coll., No. 259 / 2017 Coll. '.
30. In Part B of the Annex, the following entry 1614 is added: "The income of social security authorities from sickness insurance premiums paid by employers under the statutory provisions laid down in item 1611. '
31. In the Annex to Part B, entry 1615 is deleted.
32. In Part B of the Annex, the following entry 1617 is added: "The income of social security authorities from the contribution to national employment policy paid by employers under the legal provisions referred to in item 1611. '
33. In Part B of the Annex, entry 1618 reads as follows:
"1618 Contributions to state employment policy from self-employed persons
The income of social security authorities from the contribution to national employment policy paid by self-employed persons under the statutory provisions referred to in item 1613. '
34. In Part B of the Annex, the following heading is inserted after entry 1618:
"Sub-grouping of items 162 - Revenue related to social security contributions'.
35. In Part B of the Annex, entry 1621 is deleted.
36. In the Annex to Part B, the following entry 1627 is added: "The income of social security authorities from insurance premiums under Section 21 of Act No. 589 / 1992 Coll., as amended by Acts No. 253 / 2005 Coll., No. 189 / 2006 Coll. and No. 153 / 2007 Coll. '.
37. In the Annex to Part B, entry 1628 reads: "The income of social security authorities from the penalty payments associated with the collection of insurance premiums, from periodic penalty payments (Section 20 of Act No. 589 / 1992 Coll., as amended by Acts No. 160 / 1993 Coll., No. 307 / 1993 Coll., No. 241 / 1994 Coll., No. 118 / 1995 Coll., No. 160 / 1995 Coll., No. 113 / 1997 Coll., No. 306 / 1997 Coll., No. 221 / 2009 Coll., No. 259 / 2017 Coll., and No. 92 / 2018 Coll.) and from fines (§ 25c. 2, § 255 / 2008 Coll., No. 585 / 2006 Coll., No. 221 / 2009 Coll., No. 259 / 2017 Coll., and No. 92 / 2018 Coll.)., and out (§ 25c. 2 and § 25d.
38. In Part B of the Annex, the subgrouping of items 163 is deleted.
39. In the Annex to Part B, entry 1703 reads: "The income from the levy pursuant to Sections 81 (2) (c) and 82 of Act No. 435 / 2004 Coll., on employment, as amended by Acts No. 444 / 2005 Coll., No. 281 / 2009 Coll., No. 73 / 2011 Coll. and No. 367 / 2011 Coll. '.
40. In the Annex to Part B, in the third sentence of Class 2, the words "judicial fees," shall be deleted.
41. In the Annex in Part B, entry 2114 reads: "Revenue from the State Fund for Transport Infrastructure from Toll pursuant to § 20 (2) (a) and § 22 to 22k of Act No. 13 / 1997 Coll., on Road, as amended by Acts No. 80 / 2006 Coll., No. 347 / 2009 Coll., No. 152 / 2011 Coll., No. 196 / 2012 Coll., No. 268 / 2015 Coll., No. 319 / 2016 Coll. and No. 227 / 2019 Coll., and under Decree No. 470 / 2012 Coll., on the use of road roads charged with tolls, as amended. The revenue of the State Fund for Transport Infrastructure from the time charge for the use of the infrastructure shall fall under heading 1322. ';
42. In Part B of the Annex, the following entry 2115 is inserted after entry 2114:
"2115 Revenue from the sale of rights to use radio frequencies
Revenue from the Czech Telecommunications Authority for the grant of rights to use radio frequencies in the event that the sole criterion for assessing applications for them is the auction results [§ 21 of Act No. 127 / 2005 Coll., on Electronic Communications and amending certain related laws (Act on Electronic Communications), as amended by Act No. 468 / 2011 Coll.]. '
43. In the Annex to Part B, in entry 2119 in paragraph 3, the words "pursuant to Article 71 (2) of the budget rules (Act No. 218 / 2000 Coll., as amended) 'are deleted.
44. In Part B of the Annex, subgrouping of items 215 is deleted.
45. In the Annex to Part B, in the second sentence of headings 2211 and 2212, the comma and the figure "1638 'are deleted.
46. In Part B of the Annex to the title of subgrouping of items 222, the words "financial settlement income 'are replaced by the words" similar income' and the following text is added: "The headings of this subgrouping include repayable organisations, unless they proceed by means of an expense compensation. Expenses are to be entered in the account of the amount received (repayments) by a natural or legal person as part of the amount previously received from the organisation, in particular as a subsidy or other transfer, by a minute in the expenditure on the item under which the organisation has indicated the amount (transfer) to that person if the organisation follows the provisions of Section 49 (7) (a) of the budget rules (the organisational component of the State) or of Section 21 of the Land Budget Rules (municipalities, counties, voluntary municipal volumes and regional councils). In the event of an expenditure compensation, the State's organisational body shall accept the amount (refund) in the State budget's expenditure account. Expenses may be paid only if the organisation accepts the amount (refund) which is refunded to it as part of the amount (transfer) paid by the organisation in the same year. If it has referred to it in the previous or earlier year, in particular if it does not use it for financial settlement over previous years, or if it has referred to it in the same year, but has decided to use it under § 49 (7) (a) of the budgetary rules or under § 21 of the Law on the budgetary rules of the Territorial Budgets (in the current year or other similar case), it shall include the amount received (return) in revenue (the State's organisational body shall accept it in the revenue account of the State budget) and shall enter it in the corresponding item subgrouping of items 222. '
47. In Part B of the Annex in the title of heading 2221, the words "transfers from other public budgets' are replaced by the words" unused transfers'; in Part B, the first sentence is renumbered as paragraph 1 and the second and third sentences are renumbered as paragraph 2; in paragraph 1, the words "not consumed 'are inserted after the words" or were not allowed to be used'; at the end of the paragraph, the sentence "the revenue of the State budget from returns in financial settlement 'is added, and the following paragraphs 3 and 4 are added:
"(3) Item 2221 also includes revenue from amounts paid by persons to whom their contribution has been imposed in proceedings for the withdrawal of a subsidy or of repayable financial assistance carried out on account of the tying of State budget funds, their provision in breach of the law or the law of the European Union, their inability to comply with their purpose, or the granting of a decision by the European Commission on recovery or provisional recovery of public aid [§ 15 (1) (a), (c), (d) and (e) of the budget rules]. This does not apply to funds withdrawn under Article 15 (1) (b) and (f) of the budget rules, which fall under heading 2229.
(4) Item 2221 also includes the revenue of the State Budget from transfers from councils and councils which have received a subsidy from the State Budget, with a view to providing it to a legal or natural person and not using it and the county or regional council to return it, are obliged to transfer the amounts so collected to the State Budget (Section 14 (7) of the budget rules). This shall not apply to funds committed under Article 14 (7) of the budgetary rules as penalties for breaches of budgetary discipline, which fall under heading 2324. '
48. In Part B of the Annex to heading 2222, the words "previous years' are deleted.
49. in the Annex to Part B, in the names of headings 2223, 2226, 2227, 5366, 5367 and 5368 and in the entry for heading 5366, the words "past years" shall be deleted;
50. In the Annex to Part B, entry 2223 reads: "This item includes the income of the territorial units from financial settlement [Paragraph 10a (1) (d) and (e) and of the 5 (j) of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended by Act No. 24 / 2015 Coll.], between the counties and municipalities (voluntary communal volumes) and between the counties. '
51. In Part B of the Annex, the words "and similar revenue 'shall be added at the end of the title of heading 2229 and the following paragraph 4 shall be added at the end of the entry:
"(4) Item 2229 also includes revenue from amounts paid by persons to whom their contribution has been imposed in the withdrawal procedure or repayable financial assistance on the ground that they have been provided on the basis of incomplete or false data or that their recipient has made it possible to carry out illegal work [Sections 15 (1) (b) and (f) of the budget rules]. This shall not apply to funds withdrawn under Article 15 (1) (a), (c), (d) and (e) of the budget rules which fall under heading 2221. '
52. In Part B of the Annex, the following paragraph 15 is added at the end of entry 2324:
"(15) Item 2324 also includes the revenue of the State Budget from transfers from regions and regional councils which have received a subsidy from the State Budget, with a view to providing it to a legal or natural person, and that if that budget or part of it is used unduly and the county or regional council draws from it a contribution and penalty payment for breach of budgetary discipline, it is required to transfer the amounts so recovered to the State budget (Section 14 (7) of the budget rules). This does not apply to funds returned as unused, which belong to item 2221. '
53. In Part B of the Annex, the content of sub-headings 234 and 2341 is deleted.
54. In Part B of the Annex in the title of heading 2361, the words "self-employed 'are replaced by the words" self-employed'.
55. in the Annex to Part B, in the title of headings 2434, 4115, 5634, 6334 and 6434, the word "public" shall be inserted after the word "a."
56. In Part B of the Annex to entry 2513, the text "VAT 'is replaced by the words" value added tax' and "EU 'by the words" European Union'.
57. In the Annex to Part B, in the first sentence of heading 4136, the words "including the revenue of the administrator of the chapter in the State Budget Special Income Account (Section 50 (2) of the budget rules) resulting from the same Funds' are replaced by the words" for example under Section 50 (2) of the Budget Rules'.
58. In the first sentence of the first paragraph of paragraph 5 of Part B of the Annex, the words "and school legal persons' shall be inserted after the word" organisations' and the following paragraph 25 shall be added:
"(25) The amount of rounding shall not be considered as a specific type of expenditure or income. The amount by which the paid price or other performance is rounded up [Paragraph 3 (1) (c) of Act No. 634 / 1992 Coll., on Consumer Protection, as amended by Act No. 277 / 2003 Coll., § 146 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll.] shall be assigned to the same item as the amount rounded up. '
59. The first sentence of point 5133 of Part B of Part B is replaced by the following: "The expenditure for the purchase of medicinal products (medicinal products and medicinal substances) pursuant to Sections 2 (1) to (4) of Act No. 378 / 2007 Coll., on medicinal products and on the changes to certain related laws (Act on Medicines), as amended by Act No. 296 / 2008 Coll., No 75 / 2011 Coll. and No 70 / 2013 Coll., and the expenditure for the purchase of medical devices pursuant to Sections 2 (1) to (3) of Act No. 268 / 2014 Coll., on medical devices and amending Act No. 634 / 2004 Coll., on administrative charges, as amended, and Article 2 (1) of Regulation (EU) 2017 / 745 on medical devices, have the nature of the material. '
60. In Part B of the Annex, in item 5136, at the end of paragraph 3, the sentence "Expenditure on the acquisition of information by the establishment of an electronic database belongs to items 5042, 5172 or 6111, depending on whether the organisation has been authorised to use the database or to extract or exploit the entire content of the database or its qualitative or quantitative part (Section 30 (3) and Section 90 of the Copyright Act), which has the character of intangible property (Items 5172 and 6111) or does not have it (Item 5042), and whether the expenditure on its acquisition exceeds 60 000 CZK and the data from the database are usable for more than a year (Item 6111), or whether one of these conditions or not apply (Item 5172). '
61. In Part B of the Annex to entry 5137, the words "material long-term 'are replaced by the words" long-term long-term'.
62. in the first sentence of the entry "and No 152 / 2017 Coll. 'in the Annex in Part B, the words" and No 152 / 2017 Coll.' are replaced by the words ", No 152 / 2017 Coll. and No 48 / 2020 Coll. ';
63. In the Annex to Part B, in the entry for entry 5168 in the second sentence of paragraph 4, the words "fire and other similar signals' shall be inserted after the words" delivered '.
64. In the Annex in Part B, in the first sentence of paragraph 12 of entry 5169, the words "and medical examinations for reasons of public health and health protection at work 'shall be inserted after the words" and medical examinations for the purpose of foreign work or business travel' and the words "and, at the end, the costs of vaccination and medical examinations for the purpose of external work or professional travel shall be added if the organisation pays them directly. If the staff member pays for it and includes it in the accounts of his / her business or business travel expenses for the replacement of organisations, the organisation shall include them in item 5173 together with the other such allowances. If they are not included in it, the organisation shall include in item 5192 the compensation to be granted for them. ';
65. In the first sentence of point 5171 (B) of the Annex to the first sentence of paragraph 4, the words "and action to prevent damage to the substance, such as corrosion coating or removal, which may cause damage to the substance or something else shall be replaced by a comma at the end of the dot. ';
66. In Part B of the Annex to entry 5182, the following sentence is inserted after the second sentence: "These organisations shall always be entered after receipt of a document certifying cash expenditure and the type of such expenditure shall be entered in the accounts for an amount equal to its entry of 5182 minutes and shall be added to the item corresponding to the type of expenditure. '
67. In Part B of the Annex, at the end of the title of heading 5191, the words "and severance payments' are added and the following paragraph 3 is added at the end of the entry:
"(3) A severance pension (Section 1992 of the Civil Code) is also included in item 5191, except for severance in employment and service relations. If the supplier counts for severance against the price of the supply he returns to the organisation, there shall be a prohibition on an increase in income and expenditure of its amount (paragraphs 6 and 7 of the class 5 charge) and a prohibition on accounting for non-existing revenue and expenditure. ';
68. In the second sentence of point 5192 (2) of the Annex to Part B, the words "moving costs (Section 32 (2) of this Act)," shall be deleted and in paragraph 13, the words ", Section 266 of Act No. 134 / 2016 Coll., on Public Procurement" shall be inserted after the words "Tax Regulations.
69. In the Annex to Part B, in the entry for the first sentence of point 5193, the words "and repealing Council Regulations (EEC) No 1191 / 69 and (EEC) No 1107 / 70, as amended by Regulation (EU) 2016 / 2338 of the European Parliament and of the Council 'are added at the end.
70. In the Annex to Part B, in the entry for 5199, the following paragraph 6 is added at the end:
"(6) Subheading 5199 also covers transfers which represent a change of ownership of the joint ownership, in particular when organisations other than those prohibited by Article 30 (1) of Act No. 219 / 2000 Coll., on the property of the Czech Republic and its appearance in legal relations, as amended by Act No. 51 / 2016 Coll., § 47 and 54 of Act No. 128 / 2000 Coll., on the Municipality (municipal establishment), as amended by Act No. 303 / 2013 Coll., and § 24 (2) and § 27 of Act No. 131 / 2000 Coll., on the City of Prague, as amended by Acts No. 145 / 2001 Coll., and No 303 / 2013 Coll.], transposed under the Act on the Company (§ 2716 to 2746 of the Civil Act), or similar contracts under the law (consorority of the law), and Article 24 (other title of the Act No. 131 / 2000 Coll.
71. in the Annex to Part B, in the entry of the headings 52 paragraph 8 (r), the text "194 / 2016 Coll. and No 146 / 2017 Coll." is replaced by "No 194 / 2016 Coll., No 146 / 2017 Coll. and No 50 / 2020 Coll."
72. In Part B of the Annex, the second sentence of entry 5346 is replaced by the following: "This includes transfers made by the financial authorities when they return the payment for breaches of the State's budgetary discipline carried out by the State's organisational units under Section 44a (1) (e) of the budget rules to the State's reserve fund. '
73. In Part B of the Annex, the following entry 5517 is inserted after entry 5516:
"5517 European Union own resources contributions to the European Union budget according to the volume of non-recycled plastic packaging
This appropriation is intended to cover expenditure on the State budget for contributions to the European Union based on the volume of non-recycled plastic packaging, the introduction of which, with effect from 1 January 2021, has been decided by the European Council at its meeting of 17 to 21 July 2020. '.
74. In the Annex to Part B of the group of items 57:
"57 Non-investment transfers to the National Fund
571 Non-investment transfers to the National Fund
5711 Transfers to the National Fund to compensate for irregularities
These include contributions to the National Fund (Article 37 of Act 218 / 2000 Coll., as amended) or to another certifying authority of the operational programmes of the European Union [Article 123 to 126 of Regulation (EU) No 1303 / 2013 of the European Parliament and of the Council] implemented to compensate for irregularities in the management of funds provided from the European Structural and Investment Funds and with funds for their pre-financing [Article 2 (36) of Regulation (EU) No 1303 / 2013 of the European Parliament and of the Council], if the European Union cannot make financial corrections to compensate for such irregularities through total or partial cancellation of the contribution to the programme or part of it (Article 85 and Article 143 to 147 of the same Regulation).
5719. Other non-investment transfers to the National Fund '.
75. In the Annex to Part B, entry 5811 in paragraph 5, the words "under Decree No. 423 / 2011 Coll. 'shall be inserted after the words" under Decree No. 423 / 2011 Coll.', as amended by Decree No. 58 / 2020 Coll. ', in paragraph 6, the words "under Paragraph 14 (1) of Act No. 403 / 1990 Coll., on the mitigation of the consequences of certain property injustices, as amended by Acts No. 137 / 1991 Coll. and No 211 / 2013 Coll.', in paragraph 20, the last sentence, the heading" 4116 'is replaced by the number "5811' and the following paragraph 21, which is added:
"(21) Under heading 5811, the Czech Social Security Administration includes payments to employers who, pursuant to Section 203 (2) (h) of the Labour Code, have provided the head of the camps for children and young people or other persons engaged in activities for the benefit of children and young people for the purpose of this activity with compensation for their wages or salaries, by which they receive the money for such compensation (Section 203a (3) of the Labour Code). '
76. In Part B of the Annex to heading 5902, the words "from previous years' are deleted.
77. In Part B of the Annex, entry 5909 (7) reads as follows:
"(7) Item 5909 also includes the expenditure of the reserve funds of the State's organisational units representing the transfer of funds which the State's organisational units have received directly into the reserve fund and are required, after their application for the intended purpose, to bill them and to return the outstanding balance to the provider (Section 48 (5) of the budget rules). This includes such funds returned to providers from State budget spending accounts. '
78. In Annex B, heading 6339 reads: "Investment transfers to other central government budgets'.
79. In Part B of the Annex to the title of heading 6362, the text "FKSP 'is replaced by the words" Fund of Cultural and Social Needs'.
80. In the Annex to Part B of the heading 67:
"67 Investment transfers to the National Fund
671 Investment transfers to the National Fund
6711 Investment transfers to the National Fund '.
81. In Part C of the Annex, at the end of Section 2341, the sentence "This section includes the construction of ponds and wetlands and other water retention activities in the landscape, if not covered by Section 1037. 'is added.
82. In Part C of the Annex, at the end of paragraph 3749, the sentence "This paragraph shall include expenditure on planting trees and bushes in the countryside to supplement their suppressed species and increase biodiversity, on planting windmills, on the distribution of large planks, on improving the environment for plants and animals, on the organisation of educational trips into the countryside, on the placement of natural landmarks and on other similar measures. ';
83. In Part C of the Annex in the title of Subsection 415, the words "and the Security Corps' shall be inserted after the words" forces'.
84. In Part C of the Annex, the following paragraph 4196 is inserted after paragraph 4195:
"4196 Replacement of child support
Expenditure incurred by the Labour Office on the provision of replacement maintenance for an uninsured child under the Law on replacement maintenance for an uninsured child and on the amendment of certain related laws (Law on replacement maintenance). '
85. In the Annex in Part C, in point 4339 (2), the words "revenue and 'shall be inserted after the words" whether or not'.
86. In Part C of the Annex, in the title of Section 6402, the words "past years' and the words" previous years' shall be deleted.
87. In Part C of the Annex to paragraph 6409, the words "in previous periods' are deleted.
Transitional provision
Order No 323 / 2002 Coll., as effective before the date of entry into force of this decree, shall apply to the classification of revenue and expenditure before that date.
Efficacy
This Decision shall enter into force on 1 January 2021.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 577 / 2020 Coll., amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.2020 |
|---|---|
| Effective from | 01.01.2021 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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