Decree of the Government of the Czech Socialist Republic No. 67 / 1982 Coll.
Ordinance of the Government of the Czech Socialist Republic on penalties for exceeding the mandatory limits on the collection of certain types of petroleum products by budgetary and contribution organisations and on the budgetary determination of the yield of the additional levy for exceeding the mandatory limits on the collection of certain types of petroleum products
Valid
Effective from 25.06.1982
67
GOVERNMENT REGULATION
Czech Socialist Republic
of 26 May 1982
on penalties for exceeding the mandatory limits for the collection of certain types of petroleum products by budgetary and contribution organisations and determining the budgetary determination of the yield of the additional levy for exceeding the mandatory limits for the collection of certain types of petroleum products
The Government of the Czech Socialist Republic orders the implementation of the Act of the Czech National Council No. 60 / 1971 Coll., on the Rules of the State Budget of the Czech Socialist Republic and on the Management of Budgetary Funds (Budget Rules of the Republic):
PENALTIES FOR EXTENDING THE LIMITS OF THE SAMPLING OF CERTAIN SPECIES OF PETROL PRODUCTS
Subject matter and subject matter
(1) The excess over the calendar year of the mandatory collection limits and defined delivery funds (1) (hereinafter referred to as "exceeding the limits") of light fuel oils, heavy fuel oils, low sulphur oil, automotive gasoline and diesel fuels (hereinafter referred to as "petroleum products") for the central authorities of the Czech Socialist Republic and national committees and for the budget and contribution organisations managed by them is considered to be an unjustified use of budgetary resources. For exceeding the limits on petroleum products, penalties shall be applied to those authorities and organisations (hereinafter referred to as "the organisation ') in accordance with specific regulation.2).
(2) Penalties for exceeding the limits of light fuel oils, heavy fuel oils, low sulphur oil and diesel fuels apply to organisations whose managing central authorities (Regional National Committees) hold fond.1)
Amount of penalty
(1) The basis of the penalty is the level of excess over the limits of petroleum products expressed in technical units (for tonnes to the nearest 3 decimal places).
(2)
(a) light fuel oils per tonne Kčs 3100, -
(b) heavy fuel oils per tonne Kčs 1400, -
(c) low sulphur oil per tonne Kčs 1600, -
(d) automotive gasoline per litre Kčs 8,50
(e) diesel fuel and fuel oil per litre Kčs 3,50.
(3) When the prices of petroleum products are changed, the individual penalty rates referred to in paragraph 2 shall be adjusted in proportion to the price changes.
(4) The excess over the diesel and heating limit for the same organisation can be offset by saving the limit of car gasoline at the same mass; exceeding the limits of other types of products cannot be offset by possible savings of other types of petroleum products.
(5) The post will round the organization to the whole 100 Kns down.
Calculation of penalties and fines
(1) Penalties by type of petroleum products shall be calculated by the organisation in the report on the excess of the mandatory limits of certain types of petroleum products, (3) which it shall submit to the financial administration responsible for the organisation's registered office no later than the penalty period (Section 4 (1)).
(2) The fine for each day of unauthorised use of the appropriations committed shall be calculated by the organisation for the period beginning on the first day of the month following the date of payment of the supply exceeding the limits of the petroleum products.
Payment of penalties and fines
(1) The post shall be due no later than 15 February following the end of the calendar year in which the limits on petroleum products have been exceeded.
(2) If the organisation does not submit a report with a penalty calculation as referred to in Article 3 (1) by the time the penalty is due, the financial administration responsible for the organisation's headquarters may increase the penalty by up to 10%.
(3) The proceeds of the penalty and fine are entered in the state budget of the Czech Socialist Republic, on behalf of the financial administration responsible for the organisation's headquarters.
Source of penalty payment
Budget organisations shall pay the penalty for the budget expenditure on the relevant types of petroleum products referred to in Article 1 (1) and the material expenditure contribution organisations.
Transitional provisions
The penalty for exceeding the limits on petroleum products is paid for the first time in 1982.
BUDGETARY DETERMINATION OF THE ADDITIONAL SUPPORT FOR EXERCISE OF PETROL PRODUCTS LIMITS
The proceeds of the additional levy for exceeding the limits of petroleum products by economic organisations managed by the central authorities of the Czech Socialist Republic and the National Committee4) is the income of the state budget of the Czech Socialist Republic; shall be paid to the account of the financial administration responsible for the organisation's headquarters.
FINAL PROVISIONS
This Regulation shall enter into force on the day of its publication.
Korcák v. r.
1) Section 14 of the Decree of the State Planning Commission and the State Arbitration of the Czechoslovak Socialist Republic No. 48 / 1980 Coll., on the material balance and discussion of supply-customer relations in the planning process.
2) Article 16 (1) and (2) of Act No. 134 / 1970 Coll., on the rules of the state budget of the Czechoslovak Federation and on the principles of the management of the budgetary resources of the state budgets of the federations and Republics (budget rules).
3) Revenue from the Federal Statistical Office of 19 March 1982, No 710 / 1982, published in the Central Statistical Authorities Rapporteur, No 4 / 1982 and No 4 / 1982.
4) Part I of the Decree of the Government of the Czech Republic No. 40 / 1982 Coll., on additional levy and penalty for exceeding the mandatory limits on the collection of certain types of petroleum products.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Ordinance of the Government of the Czech Socialist Republic No 67 / 1982 Coll., on penalties for exceeding the mandatory limits on the collection of certain types of petroleum products by budgetary and contribution organisations and on the budgetary determination of the yield of the additional levy for exceeding the mandatory limits on the collection of certain types of petroleum products |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 25.06.1982 |
|---|---|
| Effective from | 25.06.1982 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0