Act No. 85 / 1994 Coll.
Act amending and supplementing the Act of the Czech National Council No. 368 / 1992 Coll., on administrative fees levied by the administrative authorities of the Czech Republic, as amended by the Act of the Czech National Council No. 10 / 1993 Coll. and Act No. 72 / 1994 Coll., Act No. 531 / 1990 Coll., on the Regional Financial Institutions Act No. 72 / 1994 Coll., as amended by the Act of the Czech National Council No. 337 / 1992 Coll., Act No. 157 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 357 / 1992 Coll., Act No. 157 / 1993 Coll.
Valid
Law
Effective from 01.06.1994
85
THE LAW
of 24 March 1994
amending and supplementing the Act of the Czech National Council No. 368 / 1992 Coll., on the administrative fees levied by the administrative authorities of the Czech Republic, as amended by the Act of the Czech National Council No. 10 / 1993 Coll. and Act No. 72 / 1993 Coll., Act No. 531 / 1990 Coll., on the Regional Financial Institutions, as amended by the Act of the Czech National Council No. 337 / 1992 Coll., Act No. 157 / 1993 Coll., Act No. 302 / 1993 Coll., Act No. 322 / 1993 Coll., Act No. 323 / 1993 Coll., Act of the Czech National Council No. 357 / 1992 Coll.
Parliament has decided on this law of the Czech Republic:
The Act of the Czech National Council No. 368 / 1992 Coll., on administrative fees levied by the administrative authorities of the Czech Republic, as amended by the Act of the Czech National Council No. 10 / 1993 Coll. and Act No. 72 / 1994 Coll., is amended as follows:
1. The words "selected by the administrative authorities of the Czech Republic" are deleted from the title of the Act.
2. Paragraph 1, including the title and footnote 1, reads as follows:
Preliminary provisions
This Act regulates administrative fees (hereinafter referred to as "fees') assessed and collected by the public authorities of the Czech Republic, by municipalities in the exercise of their delegation, (1) where applicable by legal persons, where they perform administrative duties under the special regulations, (1) and state archives (hereinafter referred to as" administrative authority ').
1) E.g. § 21 of the ČNR Act No. 367 / 1990 Coll., on municipalities (municipal establishment), as amended, § 15 of the ČNR Act No. 97 / 1974 Coll., on archiving, as amended by the ČNR Act No. 343 / 1992 Coll., § 33 of Act No. 61 / 1964 Coll., on the development of plant production. '
3.
Measurement, maturity and consequences of non-payment
(1) The fees set out in the fixed rate amount shall be paid without measurement and shall be payable before the operation referred to in each tariff item is carried out. If the fee is not paid by the taxpayer at that time, the administrative authority shall invite him to do so within 15 days of the receipt of the call, with the exception of fees under headings 80 and 100 of the Tariff.
(2) Percentage fees shall be charged and payable within 15 days of delivery of the notice.
(3) The administrative authority shall issue the result of the action carried out only after the taxpayer has shown that the fee has been paid. Where the fee is not paid by the payer within the period referred to in paragraphs 1 and 2, the administrative authority shall not carry out the operation or the proceedings initiated, except where the payer pays the fee after that period and the administrative authority recognises the payment of the fee, and except for the charges for the operations referred to in points 23 (c) and 66 (j) of the Tariff.
(4) The time limits for the adoption of decisions laid down in specific provisions are only applicable after payment of the fee.
(5) If the amount of money carried by the Czech representative office is the subject of an act, it may collect the administrative fee by withholding from that amount. "
4. Article 7, including the title, reads:
Payment of the fee
(1) The administrative authorities shall charge and levy fees in the Czech currency and the taxpayers shall pay fees in that currency with the exceptions provided for in paragraphs 2 and 4.
(2) The Czech representative offices charge and collect fees, which are set by a percentage in the foreign currency in which the basis of the fee is expressed. The fees fixed in the fixed amount shall be levied in the currency of the State in which they have their registered office, after conversion into foreign currency in accordance with paragraph 3. The Czech representative office may accept payment of the fee in the currency of a State other than that in which it has its registered office. However, this currency must be marked in the Czech National Bank's exchange card.
(3) The conversion of the Czech currency into foreign currency and vice versa is carried out by the Czech representative's office according to the relevant exchange rate applicable to the purchase of Valutes, which is shown on the Czech National Bank exchange sheet issued on the first day of the month in which the fee is charged or notified. For the conversion of currencies which are not included in the Czech National Bank's exchange rate sheet, the USD rate for the local currency declared as central or equivalent to the bank of the State in which the representative office is located shall be used.
(4) The administrative authorities at the Czech border crossing point charge and charge fees in Czech currency; exceptionally, a foreign exchange alien may pay a fee in foreign currency if he does not have the Czech currency.
(5) The conversion of foreign currency into Czech currency is carried out at the Czech border crossing point according to the exchange rate applicable for the purchase of Valutes, which is shown in the Czech National Bank exchange sheet valid on the day of the measurement of the fee. If a valid exchange-rate ticket is not available at the time of the crossing of the border, the rate applicable on the previous day may be used. The difference between the amount paid in valuables and the fee rate shall be refunded in Czech currency.
(6) The fees converted into foreign currency are rounded down to the whole currency units at amounts up to CZK 0.50 and up to and including CZK 0.50.
(7) Fees charged by and collected by administrative authorities, with the exception of district offices, municipalities, Czech representative offices and Czech border crossing points, can be paid with stamp stamps if the fee does not exceed 5000 CZK. For Czech representative offices, fees are paid for the accounts of these offices abroad. The way in which the fees are paid by the district authorities and municipalities is decided by these authorities. In other cases, fees shall be paid in a special account of the competent administrative authority which transfers the fees thus levied no later than 10 days before the end of each calendar quarter to an account of the State Budget held by the Financial Office responsible locally according to the seat of the administrative authority. The administrative authority shall keep a record of the amounts so transferred. ';
5. Article 8 (2) and (3) read:
"(2) If the administrative authority fails to act by the fault of the payer or the administrative authority ceases the proceedings or does not recognise payment of the fee after the period referred to in Article 6, it shall decide on the application of the payer for a partial refund of the fee. A maximum of 50% of the fee paid may be refunded.
(3) The decision to refund the fee shall be taken by the administrative authority which has charged and collected the fee from its account for which the fee has been paid. The administrative authority's decision to refund the fees paid by the stamp shall be taken by the Financial Office for Prague 1. ';
6. In Article 8, paragraphs 5 and 6 are added:
"(5) Repayment of fees pursuant to paragraphs 1 and 2 may be provided by way of derogation in the tariff of fees.
(6) The non-compliance with an application or other submission is not grounds for reimbursement of the fee. "
7. Article 9 (1) and (2), including footnote 3, read:
"(1) The fees shall be exempt:
(a) State bodies and state funds;
(b) diplomatic representation of foreign States and delegated diplomatic representatives, professional consuls and other persons, if they are nationals of foreign States, enjoying the privileges and immunities of international law3), provided that reciprocity and without prejudice to acts carried out in the personal or personal interest of such persons is guaranteed;
(c) municipalities,
(d) budgetary organisations in their main activities;
(e) contribution organisations in their main activities;
(f) foundations of a humanitarian and charitable nature.
(2) Fees shall be exempt from the acts relating to the implementation of social security legislation, the insurance of general health insurance, the social security insurance and the contribution to national employment policy, the state benefits and social welfare matters. The purpose of the transaction shall be indicated by the administrative authority on the basis of the fee-payer's reasoned submission.
3) Decree of the Minister of Foreign Affairs No. 157 / 1964 Coll., on the Vienna Convention on Diplomatic Relations. Decree of the Minister for Foreign Affairs No. 32 / 1969 Coll., on the Vienna Convention on Consular Relations. '
8. In Section 9 (3), the words "Czech and Slovak Federal Republic 'are replaced by the words" Czech Republic'.
9. In Article 9, paragraphs 4, 5 and 6 are added:
"(4) In addition, acts carried out as a result of a change or correction of the name of the municipality (city), street or, where appropriate, the birth number and similar changes resulting from an official decision shall be exempted.
(5) Other natural or legal persons and, where appropriate, actions to the extent specified in the tariff shall be exempt from the fees.
(6) To the extent specified in each tariff heading, the administrative department shall reduce or increase the fee or waive its collection. ';
10. the following Section 10a is inserted after Section 10, including the title and footnotes Nos 5a, 5b, 5c and 5d:
Cooperation between territorial financial authorities and administrative authorities
(1) The relevant territorial financial authorities (5a) check with the administrative authorities whether the amounts referred to in Article 7 (7) are transferred in time and at an amount corresponding to this law. The local jurisdiction of the territorial financial authorities shall be governed by the seat of the administrative authority.
(2) If the Territorial Financial Authority finds that the amounts transferred do not comply with this Act, it shall draw the administrative authority's attention in writing to the obligation to recover arrears. 5b)
(3) Where the right to enforce the arrears has been waived, 5c) the Territorial Financial Authority shall require the Administrative Authority to pay the arrears instead of the taxpayer in the state budget by decision of the Special Regulation 5d) from its budget.
5a) § 20 paragraph 2 of the ČNR Act No. 576 / 1990 Coll., on the Rules of Management of the Budget Funds of the Czech Republic and the Municipality of the Czech Republic (Budget Rules of the Republic), as amended by the ČNR Act No. 10 / 1993 Coll.
5b) § 73 of the ČNR Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by the ČNR Act No. 10 / 1993 Coll.
5c) § 70 of the ČNR Act No. 337 / 1992 Coll., as amended by the ČNR Act No. 35 / 1993 Coll.
5d) Act No. 71 / 1967 Coll., on Administrative Procedure (Administrative Regulations). '
11. The existing tariff list, annexed to the Act of the Czech National Council No. 368 / 1992 Coll., is replaced by the tariff list, the text of which is set out in the Annex to this Act.
Act No. 331 / 1993 Coll., on the State Budget of the Czech Republic for 1994 and amending and supplementing certain laws, is amended as follows:
1. Article 3 (2), including footnotes (1a) and (1b), shall read as follows:
"(2) Corporate income tax (1994) is the revenue of the municipality's budget in cases where the taxpayer is a municipality, with the exception of tax levied at a special rate. (1b)
1a) Act No. 586 / 1992 Coll., on Income Tax, as amended.
1b) § 36 of ČNR Act No. 586 / 1992 Coll. '.
2. The following paragraph 3 is inserted after paragraph 2, including footnotes 1c) and 1d):
"(3) The reception of the municipality referred to in paragraph 2 shall not be subject to the tax (1c) and to tax which has not been granted or subsequently granted within the prescribed period. 1d)
1c) § 58 of ČNR Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended.
1d) § 40 and 41 of ČNR Act No. 337 / 1992 Coll. '.
Paragraph 24 (2) of the Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended by the Act of the Czech National Council No. 35 / 1993 Coll., Act No. 96 / 1993 Coll., Act No. 157 / 1993 Coll., Act No. 196 / 1993 Coll., Act No. 323 / 1993 Coll. and Act No. 42 / 1994 Coll., is added as follows:
"(z) the value of goods up to the cost of CZK 10,000 and services provided, provided that they are issued as a performance of restitution rights or property interests in the transformation of cooperatives according to special regulations (2) or a settlement interest in the assets of the cooperative and used for business. Expenditure shall be included in the value for which the supply or service was issued. This provision shall already apply to the establishment of the tax liability for 1993. '
Repeal
They shall be deleted:
1. Act No. 105 / 1951 Coll., on Administrative Charges, as amended by the Law of the Bureau of the National Assembly No. 138 / 1960 Coll.,
Part 2 of the ninth Act of the Czech National Council No. 10 / 1993 Coll., on the state budget of the Czech Republic for 1993, amending and supplementing certain laws of the Czech National Council and certain other regulations,
3rd Order of the Federal Ministry of Finance, Ministry of Finance of the Czech Republic and Ministry of Finance of the Slovak Republic No. 570 / 1990 Coll., on administrative fees, as amended by Decree No. 522 / 1991 Coll. and Decree No. 411 / 1992 Coll.,
4th Order of the Ministry of Finance No. 98 / 1993 Coll., on certain exemptions and fee concessions on the section of administrative fees.
This Act shall take effect on 1 June 1994.
Uhde v. r.
Havel v. r.
Klaus v. r.
1) Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended. Act No. 13 / 1992 Coll., Customs Act.
2) § 1 (3) of Act No. 123 / 1992 Coll., on the residence of foreigners in the Czech and Slovak Federal Republic.
3) Act No. 116 / 1985 Coll., on the terms and conditions of the activities of organizations with an international element in the Czechoslovak Socialist Republic.
4) Paragraph 7 (1) (b) of Act No. 75 / 1957 Coll., on Civil Documents.
5) Decree of the Ministry of Culture of the Czech Republic No. 117 / 1991 Coll., on the organisation of public production.
6) Act No. 68 / 1979 Coll., on road transport and national mail, as amended by Act No. 118 / 1990 Coll.
7) Paragraph 39 (4) of Act No. 68 / 1979 Coll., as amended.
8) Paragraph 13 (2) of Decree No. 41 / 1984 Coll., on the conditions of use of vehicles on the road, as amended.
9) Article 36 of Act No. 135 / 1961 Coll., on Road, as amended.
10) Act No. 47 / 1956 Coll., on Civil Aviation (Aviation Act), as amended.
11) Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Upper Law), as amended. Act No. 61 / 1988 Coll., on Mining Activities, Explosives and State Mining Administration, as amended.
12) Paragraph 92 (3) of the ČNR Act No. 591 / 1992 Coll., on securities, as amended.
13) Decree of the Government of the Czech Republic No. 222 / 1993 Coll., on the issue and use of investment coupons.
14) Act No. 185 / 1991 Coll., on Insurance, as amended by Act No. 320 / 1993 Coll.
15) Act No. 81 / 1966 Coll., on Periodic Printing and on Other Mass Information Means, as amended by Act No. 86 / 1990 Coll.
16) Act No. 114 / 1992 Coll., on the conservation of nature and landscape, as amended by the statutory measure of the Bureau of ČNR No. 347 / 1992 Coll.
17) Act No. 547 / 1990 Coll., on the treatment and control of certain goods and technology.
18) Decree No. 126 / 1993 Coll., implementing Act No. 265 / 1992 Coll., on the registration of property rights and other property rights in kind, and Act No. 344 / 1992 Coll., on the Land Register of the Czech Republic (cadastral law), as amended by Decree No. 277 / 1993 Coll.
19) Instructions of the Chairman of the Federal Office of Inventions No 456 / B of 3 June 1992.
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Regulation Information
| Citation | Act No. 85 / 1994 Coll., amending and supplementing the Act of the Czech National Council No. 368 / 1992 Coll., on administrative fees levied by the administrative authorities of the Czech Republic, as amended by the Act of the Czech National Council No. 10 / 1993 Coll. and Act No. 72 / 1994 Coll., Act No. 531 / 1990 Coll., on the Regional Financial Authorities, as amended by the Act of the Czech National Council No. 337 / 1992 Coll., the Act of the Czech National Council No. 35 / 1993 Coll., Act No. 302 / 1993 Coll., Act No. 315 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 369 / 1992 Coll. |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.05.1994 |
|---|---|
| Effective from | 01.06.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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