Act No. 142 / 2022 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended, Act No. 16 / 1993 Coll., on Road Tax, as amended, and Act No. 201 / 2012 Coll., on Air Protection, as amended
Valid
Law
Effective from 01.07.2022
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142
THE LAW
of 18 May 2022
amending Act No. 586 / 1992 Coll., on Income Tax, as amended, Act No. 16 / 1993 Coll., on Road Tax, as amended, and Act No. 201 / 2012 Coll., on Air Protection, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999
1. In the first sentence of Article 6 (6), the words "or 0,5% of the entry price when a low-emission motor vehicle is subject to a law governing the promotion of low-emission vehicles through the award of public procurement and public passenger transport services' shall be inserted after the words" the fifth sentence '; if the motor vehicle is the highest entry price of a low-emission motor vehicle, the amount of 0,5% of the entry price of that motor vehicle shall be deemed to be the income of the employee, "in the sixth sentence the words" except for low-emission vehicles' and the end of the sixth sentence shall be added to the amount of 0,5% of the entry price of all low-emission motor vehicles provided for service and private purposes'.
2. In Annex 1, the following entries (2- 29) and (2- 30) are inserted after the entry (2- 28):
"
| (2-29) | 27.11.50 | Jen: stroje nebo zařízení sloužící výlučně k dobíjení vozidla, které má elektrický pohon nebo pohon kombinující spalovací motor a elektromotor |
| (2-30) | 27.12 | Jen: elektrická rozvodná zařízení pro napětí 1000 V a nižší sloužící výlučně k dobíjení vozidla, které má elektrický pohon nebo pohon kombinující spalovací motor a elektromotor |
"
The current items (2-29) to (2- 80) are referred to as (2- 31) to (2- 82).
Transitional provisions
1. Paragraph 6 (6) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, is already applicable for the tax period 2022. When calculating the remuneration and the advance on the income tax on individuals' dependants for the calendar month 2022 ended before the date of entry into force of this Act, Paragraph 6 of Act No. 586 / 1992 Coll., as effective before the date of entry into force of this Act, applies.
2. For the purposes of income taxes until the date of entry into force of the law governing the promotion of low-emission vehicles through the award of public procurement and public passenger transport services, a road vehicle of category M1, M2 or N1 which does not exceed the CO2 emission limit of 50 g / km and 80% of the emission limits for air pollutants in real use as set out in Annex I to Regulation (EC) No 715 / 2007 of the European Parliament and of the Council of 20 June 2007 on type-approval of motor vehicles with regard to emissions from light passenger vehicles and commercial vehicles (Euro 5 and Euro 6), as amended.
3. For tangible property acquired before the date of entry into force of this Act and for the technical evaluation of such material property completed and put into a state of eligible normal use before that date, Act No. 586 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply.
4. For tangible assets acquired before the date of entry into force of this Act and for the technical evaluation of such tangible assets completed and put into a state of eligible normal use before that date, Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, may apply from the first tax period ending from the date of entry into force of this Act; If the taxpayer makes use of such a procedure, Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall apply to this property in all subsequent periods of taxation, with the amount of depreciation already written down, the taxpayer shall change the depreciation group.
Amendment of the Road Tax Act
Act No. 16 / 1993 Coll., on Road Taxation, as amended by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 143 / 1996 Coll., Act No. 61 / 1998 Coll., Act No. 241 / 2000 Coll., Act No. 303 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 493 / 2001 Coll., Act No. 207 / 2002 Coll., Act No. 102 / 2004 Coll., Act No. 635 / 2004 Coll., Act No. 199 / 2010 Coll., Act No. 30 / 2011 Coll., Act No. 375 / 2011 Coll., Act No. 296 / 2007 Coll., Act No. 246., Act No. 246., Act No. 246.
1. After the introductory phrase of the law, the title and the title of Part One are inserted:
BASIC PROVISIONS '.
2. Paragraph 1, including footnote 1, reads as follows:
This law implements the relevant provisions of the European Union1) and regulates road tax.
1) Council Directive 83 / 182 / EEC of 28 March 1983 on tax exemptions applicable within the Community to the temporary importation of certain means of transport. Council Directive 92 / 106 / EEC of 7 December 1992 on the establishment of common rules for certain types of combined transport of goods between Member States. Directive 1999 / 62 / EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures. Directive 2011 / 76 / EU of the European Parliament and of the Council of 27 September 2011 amending Directive 1999 / 62 / EC on the charging of heavy goods vehicles for the use of certain infrastructures. '.
3. The following shall be inserted after Article 1:
Tax. "
(4) Sections 2 and 3, including the headings and footnotes No 2, read:
Subject matter
(1) The subject of road tax is a taxable vehicle.
(2) A taxable vehicle means a road vehicle of categories N2 and N3 and their trailers of categories O3 or O4 for road tax purposes if they are registered in the register of road vehicles in the Czech Republic.
(3) A taxable vehicle is not a road vehicle
(a) with a special registration mark assigned under the law governing the conditions of use of vehicles on the road;
(b) category N subcategories
1. a special purpose vehicle; or
2. a special purpose off-road vehicle; or
(c) category O with the code of the DA bodywork type.
(4) The taxable vehicle is not subject to tax in the calendar month in which the facts which are subject to the tax have not been fulfilled.
(5) For road tax purposes, the category of taxable vehicle and its body type code shall mean the category and code of the bodywork type according to the directly applicable European Union Regulation governing the approval of motor vehicles and their trailers (2).
(6) A vehicle under a directly applicable European Union Regulation relating to the approval of motor vehicles and their trailers (2) which does not have in any technical document a vehicle category which consists of a combination of a letter and a number or code of the bodywork type pursuant to this directly applicable Regulation shall be regarded as a road vehicle which has on the technical licence a vehicle category or a bodywork type code which is closest to the definition according to this direct applicable regulation.
Exemption
(1) The taxable vehicle is exempt from road tax
(a) equipped with a special audible warning device, accompanied by a special warning light of blue or blue and red, as recorded in the vehicle technical licence;
(b) designated as a material State reserve if not used for business;
(c) category O if the taxpayer of the partial tax on it is the taxpayer of the partial tax on a taxable vehicle of category N with a BD type code; or
(d) the person liable for the partial tax on the vehicle, if that person is:
1. diplomatic mission or consular post, where reciprocity is guaranteed;
2. a health service provider, a mining rescue service or a mountain rescue service, if marked as an ambulance or rescue service on the vehicle technical licence;
3. The Czech Red Cross, within the scope of the exemption under the law governing the Czech Red Cross, or
4. the owner of the infrastructure, the infrastructure manager or the person authorised by them, when used exclusively to ensure the mobility or walkability of the infrastructure.
(2) The taxable vehicle shall be exempt from road tax in the calendar month in which the conditions for exemption have been met on all days when the taxable vehicle has been subject to the taxable event.
(2) Regulation (EU) 2018 / 858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles, amending Regulations (EC) No 715 / 2007 and (EC) No 595 / 2009 and repealing Directive 2007 / 46 / EC, as amended. ';
footnotes 1c, 2a and 3d are deleted.
5. In Section 4 (1) of the introductory part of the provision, the word "road 'is inserted after the word" taxes'.
6. in Article 4 (1) (a), the word "taxable" shall be inserted after the word "operator."
7. In Article 4 (1) (b), the word "taxable 'and the words" or a vehicle whose operator is checked out of the vehicle register' are inserted after the word "use '.
8. In Paragraph 4 (2), the word "road 'and point (a) are inserted after the word" taxes'.
Points (b) and (c) shall become points (a) and (b).
footnote 4a is deleted.
9. in Article 4 (2) (a), the word "taxable" and the words "registered and designated as a mobilisation reserve or contingency stock4b" shall be replaced by "designated as a material reserve."
footnote 4b is deleted.
10. in Article 4 (3), the word "taxable" shall be inserted after the word "the same."
11.
Amount of tax on taxable vehicle
The amount of road tax for a taxable vehicle is set out in the Annex to this Act. '
12. The heading above the sign § 6 is deleted.
13. The heading above the title of Section 8 is deleted.
14. Sections 8 to 11 are deleted.
15. in Article 12 (2), the words "taxable" and "100%" shall be inserted after the words "taxable";
16. in Article 12 (3), the word "taxable" shall be inserted after the word "U" and the word "tax" shall be replaced by "the amount of tax for this vehicle."
17. in Article 12, paragraph 4 is deleted;
Paragraph 5 shall become paragraph 4.
18. In Paragraph 12 (4), the words "at the local tax administrator 'are replaced by the words" in the tax return'.
19. The following Section 12a is inserted after Section 12:
Calculation of tax
(1) The road tax shall be calculated as the sum of the partial taxes on each taxable vehicle.
(2) The sub-tax on an individual taxable vehicle is calculated as a difference
(a) the amount of the tax for this taxable vehicle, reduced, where appropriate, by one twelfth for each calendar month in which the vehicle is not subject to or exempt from tax; and
(b) the tax rebates applied for this taxable vehicle. ';
20. In Article 13, the words "road taxes' shall be inserted after the word" period '.
21. The title above the title of Section 14 is deleted.
22.
Budget determination of tax
The revenue of road tax is the revenue of the budget of the State Fund for Transport Infrastructure. '
23. After Paragraph 14, the following Section 14a is inserted:
Technical identification and other technical documents of the taxable vehicle
(1) The facts applicable to the road tax in respect of a single taxable vehicle shall be determined by reference to the information given on the technical certificate of that taxable vehicle in force.
(a) on the first date of the tax period; or
(b) on the date of the first registration of this taxable vehicle in the register of road vehicles in the Czech Republic, if the first registration took place during the tax period.
(2) If the fact applicable to road tax is not indicated on the technical certificate of the taxable vehicle, it shall be determined from another technical document of that taxable vehicle. ';
24. the following shall be inserted after Article 14a:
_
25. Sections 15 and 16, including the headings, read:
Tax return
(1) The taxpayer shall submit a due tax return on the road, provided that at least one taxable vehicle is indicated, no later than 31 January of the calendar year following the end of the tax period.
(2) The tax return shall state only the taxable vehicle,
a) for which the partial tax is higher than CZK 0,
(b) for which a tax credit is applied; or
c) which is exempt if the partial tax for it would otherwise exceed CZK 0.
(3) The tax return shall not include a taxable vehicle exempted under Paragraph 3 (1) (d) (1).
(4) The tax return for road tax shall be filed electronically only.
Obligations
The taxpayer applying the road tax rebate shall keep the transport documents with confirmed details of the combined transport terminal and, where appropriate, the loading and unloading railway station suitable for transhipment or inland port. '
26. After Paragraph 16, the following Section 16a is inserted:
Limit for prescription and payment of tax
If the road tax is less than 100 CZK, the tax will not be prescribed or paid. "
27. the following shall be inserted after Article 16a:
PROVISIONS OF POWER AND REPEAL '.
28. in Paragraph 17 (a), the words "tax rates" shall be replaced by the words "road tax levels."
29. in Article 17 (b), the words "vehicles used" are replaced by the words "taxable vehicles used."
30. the following Annex to the Act is added:
"Attachment to Act No. 16 / 1993 Coll.
Amount of tax for taxable vehicles
I. Amount of tax for taxable vehicle category N with code of the bodywork type BA or BB
| Počet náprav | Největší povolená hmotnost v tunách | Výše daně v Kč | |
|---|---|---|---|
| nejméně | méně než | ||
| 2 | 12 | 0 | |
| 12 | 13 | 800 | |
| 13 | 14 | 2 300 | |
| 14 | 15 | 3 200 | |
| 15 | 7 200 | ||
| 3 | 15 | 0 | |
| 15 | 17 | 1 400 | |
| 17 | 19 | 2 900 | |
| 19 | 21 | 3 800 | |
| 21 | 23 | 5 800 | |
| 23 | 9 000 | ||
| 4 a více | 23 | 0 | |
| 23 | 25 | 3 800 | |
| 25 | 27 | 6 000 | |
| 27 | 29 | 9 400 | |
| 29 | 14 000 | ||
II. Amount of tax for taxable vehicle category N with bodywork code BC or BD
| Počet náprav | Největší povolená hmotnost jízdní soupravy v tunách | Výše daně v Kč | |
|---|---|---|---|
| nejméně | méně než | ||
| 2 | 16 | 0 | |
| 16 | 18 | 400 | |
| 18 | 20 | 900 | |
| 20 | 22 | 2 000 | |
| 22 | 23 | 2 600 | |
| 23 | 25 | 4 600 | |
| 25 | 28 | 8 000 | |
| 28 | 31 | 8 700 | |
| 31 | 33 | 12 100 | |
| 33 | 18 400 | ||
| 3 a více | 36 | 0 | |
| 36 | 38 | 11 800 | |
| 38 | 40 | 16 300 | |
| 40 | 24 200 | ||
III. Amount of tax for a taxable vehicle of category O
| Největší povolená hmotnost v tunách | Výše daně v Kč | |
|---|---|---|
| nejméně | méně než | |
| 12 | 0 | |
| 12 | 3 600 | |
"
Transitional provisions
1. For the tax liability of road tax for the tax period started before 1 January 2022 and for the rights and obligations related thereto, Act No. 16 / 1993 Coll., as effective before the date of entry into force of this Act, shall apply.
2. For the tax liability of road tax for the tax period 2022 as well as for the rights and obligations related thereto, Act No. 16 / 1993 Coll., as effective from the date of entry into force of this Act, shall apply.
3. The registration obligation for road tax arising before the date of entry into force of this Act shall expire on 1 January 2022. A decision to revoke a marketing authorisation shall not be taken in such a case.
4. Paragraph 15 (4) of Act No. 16 / 1993 Coll., as effective from the date of entry into force of this paragraph, shall not apply to tax returns for tax periods beginning before 1 January 2022.
Amendment of the Air Protection Act
Act No. 201 / 2012 Coll., on Air Protection, as amended by Act No. 64 / 2014 Coll., Act No. 87 / 2014 Coll., Act No. 382 / 2015 Coll., Act No. 369 / 2016 Coll., Act No. 183 / 2017 Coll., Act No. 225 / 2017 Coll., Act No. 172 / 2018 Coll., Act No. 403 / 2020 Coll., Act No. 261 / 2021 Coll., Act No. 284 / 2021 Coll. is amended as follows:
1. Sections 19 to 19e are deleted, including the headings.
2. in Article 19g (2) (d) and in Article 19h (1) (d), the words "filling and recharging stations under another law governing fuel (15)" shall be replaced by the words "recharging stations under the Fuel Act (41)";
footnote 41 reads as follows:
"(41) Act No. 311 / 2006 Coll., on fuel and petrol stations and amending certain related laws (Fuel Act), as amended."
3. Paragraph 20 (1) reads as follows:
"(1) The supplier of motor gasoline or diesel fuel shall ensure a reduction of 6% in greenhouse gas emissions per unit of energy contained in the fuel by him for the calendar year for transport purposes and electricity for transport purposes compared to the basic value of the production of greenhouse gas emissions for fossil fuels laid down by the implementing legislation. The mandatory reduction is not included in the national tangible reserve (16), which is included in the tax circulation in the tax territory of the Czech Republic. The method of calculating greenhouse gas emissions from fuel for transport purposes and electricity for transport purposes shall be laid down in the implementing legislation. ';
4. in Article 20 (2) (e) and Article 20a (1) (e), the words "public recharging stations registered in the register of service and recharging stations under another law governing fuel (15)" shall be replaced by "recharging stations registered in the register of recharging stations under the law on fuel (41)";
5. In Article 20a, the following paragraph 6 is added:
"(6) The supplier of motor gasoline or diesel fuel shall indicate in the document issued under the Excise Tax Act the type and content of biofuels in fuel with an accuracy of one decimal place of percentage by volume. ';
6. In Article 21 (1) of the Introductory Part of the provision, the text "Article 19 (1), Article 19a (1) 'is deleted.
7. in Paragraph 25 (6), points (d) and (e) are deleted;
Points (f) to (j) shall be renumbered (d) to (h).
8. in § 25 (6) (d), the text "§ 19 (10)" is replaced by "§ 20a (6)."
9. in Paragraph 25 (7) (b), "(i)" is replaced by "(g)."
10. in Paragraph 25 (7) (c), "(e), (f) or (j)" shall be replaced by "or (h)";
11. in Article 25 (7) (d), "h" is replaced by "f";
12. in Article 25 (8), "(g)" is replaced by "(e)";
13. In Section 41, at the end of paragraph 16, the sentence "If the combustion stationary source according to the first sentence is operated in a family house, apartment house or building for family recreation, the operator shall operate it in accordance with the requirements set out in Section 17 (1) (g) by 31 August 2024 at the latest. ';
Transitional provisions
1. The guarantee pursuant to Article 19c of Act No. 201 / 2012 Coll., as effective before the date of entry into force of the Act, for the relevant period beginning on 1 January 2022 shall cease on the date of entry into force of the Act and shall become an overpayment. For the repayment of the security lodged, Article 19d of Act No. 201 / 2012 Coll., as effective before the date of entry into force of this Act, applies mutatis mutandis.
2. For the tax liability of the fine pursuant to § 19 (9) of Act No. 201 / 2012 Coll., as effective before the date of entry into force of this Act, incurred before 1 January 2022, as well as for the rights and obligations related thereto, Act No. 201 / 2012 Coll., as effective before the date of entry into force of this Act, shall apply.
EFFECTIVE
This Act shall take effect on 1 July 2022, with the exception of Article III (25) as regards Article 15 (4) and Article IV (4), which shall take effect on 1 January 2025.
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Regulation Information
| Citation | Act No. 142 / 2022 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended, Act No. 16 / 1993 Coll., on Road Tax, as amended, and Act No. 201 / 2012 Coll., on Air Protection, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.06.2022 |
|---|---|
| Effective from | 01.07.2022 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 204
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