Decree of the Ministry of Finance No. 73 / 1993 Coll.
Decree of the Ministry of Finance on the method of reimbursement of the costs of the State compensation to the payees
Valid
Effective from 19.02.1993
73
DECLARATION
Ministry of Finance
of 5 February 1993
on the method of reimbursement of the cost of the State compensation to the payers
The Ministry of Finance pursuant to § 10 (2) of the legal measure of the Bureau of the Federal Assembly of the Czech and Slovak Federal Republic No. 206 / 1990 Coll., on the State Compensation Contribution, as amended by the Act of the Czech National Council No. 10 / 1993 Coll., provides:
Reimbursement of costs for state compensation (1)
(1) The payers of the State Compensation Contribution2) (hereinafter referred to as "the contribution") will use the resources of the state budget of the Czech Republic to pay the contribution to the contribution of claims 3) (hereinafter referred to as "beneficiaries").
(2) The funds for the payment of contributions are drawn once a month by the payee each month before their payment deadline (4) by one aggregate amount for all beneficiaries from the special expenditure accounts of the Ministry of Finance held with the Czech National Bank by a direct debit order submitted through its bank. In the recovery order, the payer shall indicate the relevant special account number from the list set out in the Annex to this Order corresponding to his local regional jurisdiction and the constant symbol 6418 and the organisation identification number as a variable symbol. The payer shall submit a recovery order to the Bank at least five days before the specified payment date. If the payer does not indicate the organisation's identification number or the organisation's incorrect identification number in the variable symbol on the recovery order, the payment shall not be made by the bank.
(3) Funds for the payment of the contribution shall be drawn by the payers, with the exception referred to in paragraph 4, in favour of their current account.
(4) The central authorities, the district authorities, the municipalities and the budgetary organisations are using the means to pay the contribution to their external funds account.
Method of accounting
When charging entitlements to or income from the contribution from the State budget to the current account or to the account of foreign funds and its payments, the payers of the synthetic accounts of the accounting classes 2 and 3 shall use the accounts 211 or 261 - treasury, 221- bank accounts, 241- current account, 245 - other current accounts, 331 - employees, 336 - settlement with social security institutions, 316 - other claims, 6) 325 - other liabilities, 6) listed in the books of the organisation concerned.
Repeal
Decree No. 250 / 1990 of the Federal Ministry of Finance, Coll., on how to pay the costs of the compensatory allowance to the payers, is hereby repealed.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
Annex to Decree No 73 / 1993 Coll.
Overview of the special accounts of the Ministry of Finance for drawing contributions to the payer in the respective county
| Hlavní město Praha | 1943-92129-011/0710 |
| Středočeský kraj | 1943-2124-111/0710 |
| Jihočeský kraj | 1943-2123-231/0710 |
| Západočeský kraj | 1943-2123-311/0710 |
| Severočeský kraj | 1943-2128-411/0710 |
| Východočeský kraj | 1943-2122-511/0710 |
| Jihomoravský kraj | 1943-2124-621/0710 |
| Severomoravský kraj | 1943-2128-761/0710 |
1) Article 1 of the statutory measure of the Bureau of the Federal Assembly of the CSFR No. 206 / 1990 Coll., on the State Compensation Contribution.
2) Article 4 of the statutory measure of the Bureau of the Federal Assembly of ČSFR No. 206 / 1990 Coll., as amended by Act No. 245 / 1991 Coll., Act No. 578 / 1991 Coll., Act No. 10 / 1993 Coll., Act No. 37 / 1993 Coll., Act No. 182 / 1994 Coll. and Act No. 183 / 1994 Coll.
3) § 2 of the statutory measure of the Bureau of the Federal Assembly of the Czech Federal Assembly No. 206 / 1990 Coll., as amended by Act No. 10 / 1993 Coll., Act No. 37 / 1993 Coll., Act No. 182 / 1994 Coll. and Act No. 183 / 1994 Coll.
4) Advances on the salary for the month in question in which the entitlement to payment of the allowance was incurred or the payment of the salary for the preceding month.
6) Only the Czech Social Security and Regional Social Security Administration in the case of vouchers for pension and parental contributions through the association organisations.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 73 / 1993 Coll., on the method of reimbursement of the costs of the state compensatory contribution to the payers |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.02.1993 |
|---|---|
| Effective from | 19.02.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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