of 13 October. April 2004
on the restriction of cash payments and on the amendment of Act No. 337/1992 Coll., on administration of
taxes and fees, as amended
Change: 303/2008 Sb.
Change: 281/2009 Sb.
Change: 139/2011 Sb.
Change: 428/2007 Coll., 18/2012 Coll., 407/2012 Sb.
Change: 261/2014 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
THE LAW ON THE RESTRICTION OF CASH PAYMENTS
The purpose of the law
This law specifies which are the natural and legal persons (hereinafter referred to as
the "person") are required to make a payment through a person authorized
provide payment services or postal services in the form of
mail gift card (hereinafter referred to as "financial institution"), and governs the control of
compliance with this obligation.
Definition of terms
(1) for the purposes of this Act, means the
and transfer or transfer payment) of funds provider
the payment to the payee,
(b)) credit transfer payment made by bank transfer of funds
in the Czech Republic through a financial institution in the Czech or
foreign currency or transfer of funds through the money
the Institute in the Czech or foreign currency from the territory of the Czech Republic on the territory of another
(2) the payment shall be for the purposes of this Act, shall not be considered
and funds) to insert in cash to an account at a financial institution
and their selection of the account at the financial institution,
(b)), the exchange of banknotes or coins for other banknotes or coins
through a financial institution,
c) transmission of damaged banknotes or domestic non-domestic
coins of the Czech National Bank,
d) retention of banknotes or coins, of whom there are reasonable grounds for believing
they are false or falsified, and their transmission to the Czech National Bank,
e) transmission or transfer of funds in the implementation of
currency exchange shops by a person authorised to operate the Exchange
f) transmission or transfer of funds in the provision of services
consisting in the transport of euro banknotes and coins by a person authorised to
the provision of these services, or
g) transmission or transfer of funds in the provision of services
in the processing of banknotes and coins by a person authorised to
provision of these services.
(1) the obligation to make a payment via bank applies to payments
carried out by the
and between each other) place of residence, place of residence or
located on the territory of the Czech Republic, branches or departments
foreign persons established in the territory of the Czech Republic, or
(b)) persons with the place of residence, place of residence or registered office in the territory
The United States, offices or departments of foreign
persons established in the territory of the United States for the benefit of people with a place
residence or headquarters abroad; exceeds the amounts of these payments amount
laid down in this law.
(2) the obligation referred to in paragraph 1 shall not apply to
and) payment of taxes, fees, duties, advances on these payments, charges for violation of the
budgetary discipline and to other types of payments made pursuant to the tax
regulations or in accordance with the Customs Act, if these laws provide otherwise,
(b) mandatory payments arising from) employment relations,
(c) the payment of pensions) pension insurance, including one-off
fees and payments of benefits from pension funds and participating funds
managed pension companies,
(d)) at the time the payments crisis under a special status declared by the
^ Law 1)
e) insurance payments and disbursements of indemnity from the private
f) payments by the Czech National Bank in the sale of commemorative coins,
g) payments received by the bailiff, the judicial or administrative authority in the
the execution or enforcement of judgments.
(1) the provider of the payment, the amount of which exceeds the amount (270 000 CZK
"the limit") is required to make a payment via bank.
(2) the recipient of the payment, the amount of which exceeds the limit, the payment shall not
accept, if not comfortable.
(3) payment in foreign currency for the purposes of this Act, shall be converted into the Crown
the Czech foreign exchange market exchange rate promulgated by the Czech National Bank and
valid on the date of payment.
(4) to the limit includes all payments in Czech and foreign currency,
made by the same payment provider to the same beneficiary during the
one calendar day.
(1) a natural person has committed the offence by breach of the obligation to perform
non-cash payment, although it imposes this obligation by this Act.
(2) a natural person has committed the offence by adopting the cash
a payment that was made in contravention of this Act.
(3) the offence referred to in paragraphs 1 and 2, you can impose a fine of up to 500 000 CZK.
(1) a legal entity or individual entrepreneur is committed by the administrative
tort by breach of an obligation to make a payment via bank, although
This duty to her under the law.
(2) a legal entity or individual entrepreneur is committed by the administrative
tort by adopting a cash payment that was made in the
inconsistent with this Act.
(3) for the administrative offence under paragraphs 1 and 2, you can impose a fine of up to 5 000
(1) a legal person for an administrative offence is not liable if he proves that
made every effort, that it was possible to require that the infringement of the
a legal obligation is prevented.
(2) in determining the amount of the fine on a legal person shall take account of the seriousness of the
the administrative offense, in particular, the way a criminal offence and its consequences, and
the circumstances under which it was committed.
(3) the liability of a legal person for an administrative offense shall cease, if the
administrative authority about him has not initiated proceedings within 1 year from the date on which it
learned, but not later than 10 years from the day when it was committed.
(4) The liability for the acts, which took place in the business
person ^ 5) or in direct connection with the applicable provisions of the Act
on the liability of legal persons and sanctions.
(5) administrative offences under this law are finding in their activities
financial authorities and customs authorities.
(6) a fine stores, selects and enforced by the administrative authority which in its
activities found a breach of duty under this Act.
(7) income from fines is the State budget revenue.
It was agreed before the date of entry into force of this law, the fulfilment of the
undertaking a payment in cash, you can make the payment in cash in excess of the
limit referred to in paragraph 4 no later than one year from the date of entry into force of
of this Act.
The EFFECTIVENESS of the
This Act shall take effect on the first day of the third calendar month
following the date of its publication.
Fort Worth Star Telegram in r.
Spidla in r.
Selected provisions of the novel
Article. XII of Act No. 303/2008 Sb.
The procedure, which has not been completed before the effective date of this Act,
the current completes the legislation.
1) Act No. 240/2000 Coll., on crisis management and amending certain acts
(emergency law), as amended by Act No. 320/2002 Coll.
5) § 2 (2). 2 of the commercial code, as amended.