Act of the Czech National Council No. 16 / 1993 Coll.
Act of the Czech National Council on Road Tax
Valid
Effective from 01.01.1993
Contents
16
THE LAW
Czech National Council
of 21 December 1992
on road tax
The Czech National Council decided on this law:
BASIC PROVISIONS
This law implements the relevant provisions of the European Union1) and regulates road tax.
TAX
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) disabled on the basis of a decision on the application of the owner of a taxable vehicle under the law governing the conditions of use of vehicles on the road;
(b) with a specific registration mark assigned under the law governing the conditions of use of vehicles on the road;
(c) category N subcategories
1. a special purpose vehicle; or
2. a special purpose off-road vehicle; or
(d) 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) A taxable vehicle subject to a change in the taxpayer is subject to tax only for the new taxpayer in a given calendar month. If more changes occur to the taxpayer, the tax shall be applied only to the last of them in the calendar month concerned.
(6) For road tax purposes, the category of taxable vehicle, its sub-category and its code of the bodywork type shall mean the category, sub-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).
(7) A vehicle under a directly applicable European Union Regulation governing the approval of motor vehicles and their trailers (2) which does not have a category of vehicle in the road vehicle register comprising a combination of letters and digits, a subcategory of vehicle or a code of the bodywork type pursuant to this directly applicable Regulation shall be viewed for the purposes of road tax as having a road vehicle in the road vehicle register, a vehicle subcategory or a code of the bodywork type which is closest to that defined under this directly applicable Regulation.
Exemption
(1) The taxable vehicle is exempt from road tax
(a) equipped with a special warning light of blue or blue and red, supplemented, where appropriate, by a special audible warning device, provided that these are recorded in the register of road vehicles;
(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 in the road vehicle register;
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.
Taxpayers
(1) The road tax payer is the one who:
(a) is registered as a taxable vehicle operator in the register of road vehicles;
(b) uses a taxable vehicle in which a person who has died, died or has been revoked is registered as an operator.
(2) The road tax payer is also
(a) a person using a taxable vehicle designated as a material reserve;
(b) the organisational component of a person having his registered office or permanent residence abroad.
(3) If there is more than one taxpayer's taxable vehicle, the tax applies jointly and severally.
(4) A permanent establishment under the legislation governing income tax of a person having his registered office or permanent residence abroad shall be considered as an organisational component in accordance with paragraph 2 (c).
Amount of tax on taxable vehicle
(1) The amount of the road tax for a taxable vehicle is set out in the Annex to this Act.
(2) The amount of tax on a taxable vehicle shall be determined preferably on the basis of the data contained in the register of road vehicles, whether or not they correspond to the actual situation in force.
(a) at the beginning of the tax period; or
b) 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.
(3) If, during the tax period, a taxable vehicle is converted, one twelfth of the amount of tax per calendar month shall be determined on the basis of the data contained in the register of road vehicles, whether or not they correspond to the actual situation in force.
(a) at the beginning of that calendar month; or
(b) the first registration of this taxable vehicle in the register of road vehicles in the Czech Republic, if the first registration took place during this calendar month.
(4) The type of suspension of the driving axle of a taxable vehicle shall be assessed for the purposes of determining the amount of tax for that taxable vehicle.
(a) the beginning of the tax period; or
b) 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.
(5) For road tax purposes, a taxable vehicle shall be regarded as having a driving axle air curtain if, under the Road Traffic Act, at least 1 driving axle for the purposes of assessing the maximum permissible mass of road vehicles which do not endanger road safety or the state of the road is considered to be an axle equipped with air-conditioning or an equivalent.
Tax rebate on taxable vehicle
(1) The road tax rebate for a taxable vehicle which is used exclusively for transport in the initial or final section of combined transport shall be 100% of the amount of the tax for that vehicle.
(2) Tax rebate for a taxable vehicle carrying out combined transport for which rail transport is used during the tax period
(a) in more than 120 journeys, 90% of the amount of tax for this vehicle;
(b) between 91 and 120 journeys, shall be 75% of the amount of tax for this vehicle;
(c) from 61 to 90 journeys, 50% of the amount of tax for this vehicle; or
(d) between 31 and 60 journeys, 25% of the amount of tax for this vehicle.
(3) If the railway section of the Czech Republic is longer than 250 kilometres by air line, a journey such as 2 journeys is counted for the purposes of the tax discount.
(4) For road tax purposes combined transport shall mean combined transport under the law governing road transport where the section by rail or inland waterway exceeds a distance of 100 kilometres by air line and where the initial or final section constitutes transport by road between the place of loading or unloading of goods; and
(a) the nearest railway station suitable for the transhipment or transfer of combined transport; or
(b) by inland port, if the distance does not exceed 150 kilometres by air line.
(5) The tax rebate will be applied by the taxpayer in the tax return.
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 tax for this taxable vehicle; and
(b) the tax rebates applied for this taxable vehicle.
(3) If a taxable vehicle is not subject to tax for part of the tax period, it is exempted or is converted during the tax period in such a way that this conversion affects the amount of tax, the partial tax on each taxable vehicle shall be calculated as the difference between:
(a) the sum of one twelfth of the amount of tax for each calendar month in which the taxable vehicle is subject to tax, reduced where appropriate by the sum of one twelfth of the amount of tax for each calendar month in which the vehicle is exempt; and
(b) the tax rebates applied for this taxable vehicle.
Tax period
The tax period for road tax is the calendar year.
Budget determination of tax
The revenue of road tax is the income of the state budget.
TAX MANAGEMENT
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 is obliged to 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.
Limit for prescription and payment of tax
If the road tax is less than 100 CZK, the tax is not prescribed and does not apply.
PROVISIONS OF SUPPORT AND REPEAL
After the declaration of a state of threat to the state or to the state of war, the Government of the Czech Republic may, for the duration of the state of danger or of the state of war, by its regulation to the extent necessary to ensure the emergency or war budget of the Czech Republic 7b)
(a) make an adjustment to the amount of road tax;
(b) exempt, in whole or in part, a taxable vehicle used to provide for actions in the context of a declared state of danger or a state of war.
(1) The amounts paid during the 1993 tax period in respect of the vehicles referred to in Article 8 (1) which exceed the tax liability under the applicable legislation in 1993 are a tax overpayment under a special rule. Similarly, the tax administrator shall apply a request by 31 January 1994 for the exemption provided for in Article 3 (2) or for the tax rebate provided for in Article 12 (3) for the 1993 tax period.
(2) Where the tax is imposed on vehicles referred to in Article 8 (1) in November or December 1993, the taxpayer shall pay a pro rata amount of the tax applicable to those vehicles by 31 January 1994 at the latest.
The Act of the Czech National Council No. 339 / 1992 Coll., on Road Tax is hereby repealed.
This Law shall take effect on 1 January 1993.
Uhde v. r.
Klaus v. r.
Annex
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 | vzduchový závěs hnací nápravy | jiný závěs hnací nápravy | |
| 2 | 12 | 0 | 0 | |
| 12 | 13 | 0 | 804 | |
| 13 | 14 | 804 | 2 304 | |
| 14 | 15 | 2 304 | 3 204 | |
| 15 | 3 204 | 7 200 | ||
| 3 | 15 | 0 | 0 | |
| 15 | 17 | 768 | 1 404 | |
| 17 | 19 | 1 404 | 2 904 | |
| 19 | 21 | 2 904 | 3 804 | |
| 21 | 23 | 3 804 | 5 808 | |
| 23 | 5 808 | 9 000 | ||
| 4 a více | 23 | 0 | 0 | |
| 23 | 25 | 3 528 | 3 804 | |
| 25 | 27 | 3 804 | 6 000 | |
| 27 | 29 | 6 000 | 9 408 | |
| 29 | 9 408 | 14 004 | ||
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 | vzduchový závěs hnací nápravy | jiný závěs hnací nápravy | |
| 2 | 16 | 0 | 0 | |
| 16 | 18 | 0 | 408 | |
| 18 | 20 | 408 | 900 | |
| 20 | 22 | 900 | 2 004 | |
| 22 | 23 | 2 004 | 2 604 | |
| 23 | 25 | 2 604 | 4 608 | |
| 25 | 28 | 4 608 | 8 004 | |
| 28 | 31 | 8 004 | 8 700 | |
| 31 | 33 | 8 700 | 12 108 | |
| 33 | 12 108 | 18 408 | ||
| 3 a více | 36 | 0 | 0 | |
| 36 | 38 | 8 004 | 11 808 | |
| 38 | 40 | 11 808 | 16 308 | |
| 40 | 16 308 | 24 204 | ||
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 | |
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.
(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.
7b) Sections 31 and 32 of Act No. 218 / 2000 Coll., on budgetary rules and on amending certain related laws (budgetary rules).
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Regulation Information
| Citation | Act of the Czech National Council No. 16 / 1993 Coll., on Road Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1992 |
|---|---|
| Effective from | 01.01.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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