Full text of Act No. 20 / 1996 Coll.

Act of the Czech National Council on Administrative Charges (full text as seen from later amendments and additions)

Valid
Text versions: 31.01.1996
20
_
Announces
full text of the Act of the Czech National Council No. 368 / 1992 Coll., on administrative fees, with amendments and additions implemented by the Act of the Czech National Council No. 10 / 1993 Coll., by Act No. 72 / 1994 Coll., by Act No. 85 / 1994 Coll., by Act No. 273 / 1994 Coll., by Act No. 36 / 1995 Coll., by Act No. 118 / 1995 Coll., by Act No. 160 / 1995 Coll. and by Act No. 301 / 1995 Coll.
THE LAW
Czech National Council
on administrative fees
The Czech National Council decided on this law:
§ 1
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 carry out public administration on the basis of delegation pursuant to specific regulations, (1) The Register of Penalties and State Archives (hereinafter referred to as the Administrative Authority).
§ 2
Subject matter of fees
The subject of the fees shall be acts relating to the activities of the administrative authorities (hereinafter referred to as "the act '), which are defined in the schedule of administrative fees (hereinafter referred to as" the schedule'). The plot is annexed to this Act.
§ 3
Claim
(1) The payer shall be the natural or legal person who has initiated the operation of the administrative authority or the person in whose interest or cause the operation has been carried out.
(2) If more taxpayers are required to pay a fee for the same act, they shall pay it jointly and severally.
§ 4
Rates of fees
The fees shall be fixed by a fixed amount or a percentage of the basis of the fee ("the percentage fee '). Individual fee rates are shown in the schedule.
§ 5
Percentage fee base
(1) The basis of the percentage fee is the price of the object of the transaction according to price regulations. 2) If the price cannot be ascertained in this way, the basis of the percentage fee is the normal price at the place and time of execution.
(2) If there is a percentage fee, the taxpayer is obliged to indicate the price of the subject matter. If they do not do so or if the price appears to be low, the price of the object shall be determined by the administration at the expense of the taxpayer.
(3) The basis of the percentage fee is rounded up to the entire tens of CZK. The percentage fee is rounded up to CZK.
§ 6
Measurement, maturity and consequences of non-payment
(1) The fees set out in the fixed rate amount shall be payable without measurement and shall be due before the operation referred to in the tariff items, except as indicated in the tariff item notes. 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 will 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 fee is paid 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 (b) and (d) and 66 (j) of the Tariff.
(4) The time limits for the decision provided for in the specific provisions do not run from the time of the invitation or notice to pay the fee until proof of payment.
(5) If the amount of money carried by the Czech representative office is the subject of an act, it may levy an administrative fee by way of a deduction from that amount.
§ 7
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 to a special account. The special account of the state budget is set up with the Czech National Bank for the competent administrative authority of the Ministry of Finance.
§ 8
Repayment of the fee
(1) The administrative authority which collected the fee shall return it:
(a) in full, if there has not been any action without the fault of the payer or the fee has been paid without the obligation of the payer or if the fee has been paid at the request of the remission;
(b) the amount by which the taxpayer paid more for the fee than he was obliged or by which the fee was reduced or remitted upon request.
(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 assessed and collected the fee from the special account for which the fee was paid. The decision of the administrative authority to recover the fees paid by the stamp shall be taken by the Financial Office for Prague 1.
(4) The fee referred to in paragraph 2 shall not be refunded if it does not exceed CZK 50.
(5) Repayment of fees under paragraphs 1 and 2 may be provided by way of derogation from the tariff of charges.
(6) The negative execution of an application or other submission shall not constitute grounds for reimbursement of the fee.
§ 9
Exemption from the fee
(1) Exemptions from fees
(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, where actions are carried out by municipalities.
(2) Exemptions from fees
(a) related to the implementation of legislation on social security, on pension insurance, on state social support, on sickness insurance, on insurance against general health insurance, on social security contributions and on the contribution to national employment policy and social welfare;
(b) made as a result of a modification or correction of the name of the municipality (s), the street or, where appropriate, the birth number and similar changes resulting from an official decision;
(c) for the purposes of succession proceedings by a notary - a judicial commissioner,
(d) connected with the transfer of apartment, garage and studio according to special regulations, 3a)
(e) which are covered by international agreements and arrangements by which the Czech Republic is bound or by specific regulations.4)
(3) The administrative authority shall indicate on the outcome of an act which is exempt from the administrative fee referred to in paragraph 2 the purpose for which the action has been carried out.
(4) Other natural or legal persons and, where appropriate, actions to the extent specified in the tariff shall be exempt from the fees.
(5) To the extent specified in each tariff heading, the administrative department shall reduce or increase the fee or refrain from collecting it.
§ 10
Management
Proceedings relating to fees shall be governed by a special rule, 5) unless otherwise provided by this law.
§ 10a
Cooperation between territorial financial authorities and administrative authorities
(1) The relevant territorial financial authorities (5a) check with the administrative authorities whether the fees are levied, assessed, paid or, where appropriate, returned in due 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 malpractice, it shall draw the administrative authority's attention in writing to deficiencies, the obligation to enforce arrears 5b) and fix a time limit for redress.
(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.
Transitional, authorisation and final provisions
§ 11
Fees for acts where proceedings have been initiated at the initiative of the taxpayer before the application of this law shall be levied in accordance with existing rules, even if they become due after the entry into force of this law.
§ 12
The Ministry of Finance of the Czech Republic may grant full or partial exemption from fees to groups of persons or provide for a substantive exemption for certain acts.
§ 13
They shall be deleted:
1. With effect for the Czech Republic Act No. 105 / 1951 Coll., on Administrative Charges, as amended by the statutory measure of the Bureau of the National Assembly No. 138 / 1960 Coll.
2. The Order of the Federal Ministry of Finance, the Ministry of Finance of the Czech Republic and the Ministry of Finance of the Slovak Republic No. 570 / 1990 Coll., on administrative fees, as amended.
3. Measures of the Ministry of Finance of the Czech Republic of 10 May 1991 on the delegation of the Municipal Office of the City of Prague to grant relief for administrative fees (published in the amount of 47 / 1991 Coll.).
§ 14
This Law shall take effect on 1 January 1993.
* * *
Act No 10 / 1993 Coll. entered into force on 1 January 1993, Act No 72 / 1994 Coll. entered into force on 1 May 1994, Act No 85 / 1994 Coll. entered into force on 1 June 1994, Act No 273 / 1994 Coll. entered into force on 1 January 1995, Act No 36 / 1995 Coll. entered into force on 1 April 1995, Act No 118 / 1995 Coll. entered into force on 1 October 1995, Act No 160 / 1995 Coll. entered into force on 1 January 1996 and Act No 301 / 1995 Coll.
* * *
1. Article VII of Law No 85 / 1994 Coll. reads:
Čl. VII
Transitional provisions
1. Fees due before the date of application of this Act shall be levied in accordance with the existing rules, except as indicated in point 2.
2. The fee for the first five years of maintenance of the patent shall be paid at the rate fixed by the tariff applicable at the time of the decision granting the patent. The decision to grant the patent also includes a payment notice for a fee. The fees for maintaining the patent for the next period shall be paid without measuring the amount of the tariff applicable at the time of payment of the fee. Where a fee has been paid in advance for a period where the start of the period for payment of the fee starts to run only after the new tariff is in force, the fee shall be payable at the rate fixed by the tariff. Any arrears will be measured and overpaid to the taxpayer. If the taxpayer pays the fee within a further six-month period according to point 3 of the 100-tariff note, he shall apply the rate applicable at the time of payment of the fee in the previous (expired) maturity period.
2. Article II of Act No. 273 / 1994 Coll. reads:
Transitional, authorisation and final provisions
Čl. II
(1) The administrative authority shall proceed according to headings 32 to 35 and 134 of the Act No. 85 / 1994 Coll. pending the entry into force of the Firearms and Ammo Act and the Act on the operation of private security services and similar activities.
(2) Fees due before the Act is effective shall be levied in accordance with the existing rules.
Uhde v. r.

Annex
Administrative fee box
General remark:
Exemptions for citizens who are severely disabled - ZTP or ZTP-P licence holders are given for items 18, 25, 26, 27, 28 and 38.

Item 1
Submission of the application (proposal) to the tax administrator 1)
a)o prodloužení lhůty nebo navrácení lhůty v předešlý stav100,–
b)o prodloužení lhůty pro podání daňového přiznání nebo hlášení100,–
c)o prominutí daně nebo příslušenství daně anebo vrácení cla200,–
d)o přezkoumání daňového rozhodnutí200,–
e)o povolení posečkání daně (zálohy na daň) nebo cla anebo o povolení jejich zaplacení ve splátkách100,–
f)o prominutí daňového nedoplatku nebo celního dluhu200,–
g)o povolení jiné úlevy na dani nebo cle200,–
h)na delegování místní příslušnosti na jiného správce daně200,–
Notes:
1. Under this heading the administrative authorities referred to in § 1 (3) of the ČNR Act No. 337 / 1992 Coll., on the administration of taxes and charges, as amended, and the customs authorities and taxes under this heading are defined as revenue of the state budget or of the zoning budget within the meaning of § 1 (1) of the ČNR Act No. 337 / 1992 Coll., on the administration of taxes and charges, as amended.
2. Other tax relief or pledges referred to in point (g) of this heading shall mean concessions or reductions, if any, to which the tax administrator is empowered by special tax legislation or customs legislation.
3. The administrative authority shall reimburse the fee referred to in point (d) of this item in full if the decision to authorise the review of the tax decision is issued.
Item 2
a) Za nahlédnutí do matriky20,–
za každý svazek matriky
b) Za nahlédnutí do živnostenského rejstříku20,–
c) Za nahlédnutí do opisu z evidence Rejstříku trestů50,–
Item 3
Vydání stejnopisu, opisu, fotokopie, výpisu nebo písemné informace z úředních spisů (soukromých spisů v úřední úschově), rejstříků, knih, záznamů, evidencí nebo listin50,–
za každou i započatou stránku
Notes:
1. The first issue of the birth, marriage or death certificate shall not be subject to a fee.
2. Each page started means a page published.
Item 4
Verification of a copy, copy, extract or written information from official files (private files in official storage), registries, books, records, records or documents for each page and the page started
a)v českém jazyce20,–
b)v cizím jazyce50,–
Exemption:
The fee under this item is exempt from the verification of the documents needed for the implementation of Act No. 255 / 1946 Coll., on the members of the Czechoslovak army abroad and on some other participants in the national struggle for liberation.
Notes:
1. For the verification of the foreign language charter for persons with a permanent residence in the Czech Republic, the administrative authority shall levy a fee of the amount fixed for the Czech language.
2. An instrument in which at least part of the text is in a foreign language shall be regarded as an alien instrument.
Item 5
Ověření podpisu nebo otisku razítka na listině nebo na jejím stejnopisu, za každý podpis nebo otisk razítka30,–
Exemption:
The fee under this item is exempted from the verification of signature on the documents needed for the implementation of Act No. 255 / 1946 Coll., on the members of the Czechoslovak army abroad and on some other participants in the national struggle for liberation.
Item 6
Vydání osvědčení o tuzemském právu2 000,–
Item 7
Udělení státního občanství České republiky5 000,–
Command:
The administration will reduce the fee to CZK 500 in specially justified cases.
Item 8
Propuštění ze státního svazku České republiky2 000,–
Note:
The fee for the release of children under 15 years of age from the state union of the Czech Republic will be collected by an administrative body of CZK 500. The fee shall be levied for each person on the list.
Item 9
a)Vydání osvědčení nebo potvrzení o státním občanství České republiky100,–
b)Vydání potvrzení o domovské příslušnosti nebo národnosti anebo státním občanství100,–
Item 10
Vydání potvrzení nebo písemného sdělení o pobytu osob nebo vydání písemného sdělení o vozidle nebo jeho držiteli20,–
Exemption:
The fee for the issue of a written notice of residence of persons shall be exempt from mail (collection centres), the Czech Red Cross and citizens for the issue of a permanent residence certificate if this information cannot be recorded on the ID card.
Notes:
1. The fee under this item shall be collected by the administrative authority for the confirmation or for the written communication of information on each person listed therein or on the vehicle.
2. The exchange or output of bulk data on magnetic tapes is not an administrative action within the meaning of this item.
Item 11
Povolení změny
a)příjmení hanlivého, výstředního, směšného, zkomoleného, cizojazyčného nebo na předešlé příjmení100,–
b)jména nebo příjmení v ostatních případech1 000,–
Exemption:
1. A change of surname arising from a declaration by a divorced spouse to accept his previous surname again shall be exempt from the fee under this heading if this fact has been notified within 1 month of the date of the acquisition of legal power of the divorce judgment.
2. A change or rectification of the name of the adopted children or a change to be made as a result of incorrect (incomplete) entries in the matrix shall be exempt from the fee under this heading.
3. A change in the name and surname of the person in the case of transsexuality shall be exempt from the fee under this item.
Notes:
1. For changing the surname of spouses and their minor children to a common surname, the administrative authority shall levy one fee.
2. For changing the surname of several minor children of the same parent, the administrative authority shall levy only one fee.
3. According to point (a) of this item, the administrative authority shall levy a fee for authorising the change of the surname of the child entrusted to the foster parent, the common surname of the foster parents or surname agreed for their own children, provided that the guardians or foster parents are grandparents or siblings of the parents of minor children.
Item 12
a)Uzavření manželství jiným než příslušným obecním úřadem mezi českými státními občany s trvalým bydlištěm na území ČR, cizinci s trvalým pobytem na území ČR nebo českým státním občanem s trvalým bydlištěm na území ČR a cizincem s trvalým pobytem na území ČR600,–
b)Uzavření manželství mezi cizincem s jiným než trvalým pobytem na území ČR a českým státním občanem bez trvalého bydliště na území ČR, cizinci s jiným než trvalým pobytem na území ČR nebo českými státními občany bez trvalého bydliště na území ČR2 000,–
c)Uzavření manželství mezi českým státním občanem s trvalým bydlištěm na území ČR a českým státním občanem bez trvalého bydliště na území ČR, českým státním občanem bez trvalého bydliště na území ČR a cizincem s trvalým pobytem na území ČR, českým státním občanem s trvalým bydlištěm na území ČR a cizincem s jiným než trvalým pobytem na území ČR nebo cizincem s trvalým pobytem na území ČR a cizincem s jiným než trvalým pobytem na území ČR1 000,–
d)Povolení uzavřít manželství mimo stanovenou dobu nebo mimo úředně určenou místnost1 000,–
Notes:
1. The fee under this item shall be collected by the administrative department from only one of the fiancé.
2. The fee under this item shall be levied by the administrative department before which the marriage is concluded.
Item 13
Vydání vysvědčení o právní způsobilosti k uzavření manželství v cizině nebo s cizincem500,–
Item 14
Vydání loveckého lístku nebo prodloužení jeho platnosti
a)pro české státní občany
– ročního100,–
– neomezeného1 000,–
b)pro cizince
– ročního10 000,–
– na jeden měsíc3 000,–
Exemption:
Pupils and students of secondary and higher education institutions in the fields of hunting, forestry and professional hunting are exempt from the fee provided for in this item, provided that they have active hunting, hunting and hunting activities, hunting operators and persons designated as hunting guards, upon presentation of a school certificate or certificate of office or profession, members of the forest guards, if they perform that function in connection with the performance of their duties, and members of the forest guards - pensioners, if they have performed that function in the last five years as a work obligation.
Note:
From foreigners who are allowed to reside on the territory of the Czech Republic, the administrative authority shall levy the fee referred to in point (a) of this item.
Item 15
Vydání rybářského lístku nebo prodloužení jeho platnosti
a)pro české státní občany
– ročního30,–
– tříletého50,–
– pro mládež do 15 let10,–
b)pro cizince
– ročního3 000,–
– na dobu kratší jednoho roku500,–
– na jeden nebo dva dny100,–
Exemption:
The fee provided for in this item shall exempt pupils and students of secondary and higher education institutions in the field of fisheries studies, professional fishermen in the fisheries sector, if they are engaged in the pursuit of fishing activities in their work capacity, fishing operators and their representatives, and persons designated as fisheries guards upon presentation of a school certificate or certificate of office or profession.
Note:
Note to item 14 applies mutatis mutandis.
Item 16
Za žádost o povolení organizace s mezinárodním prvkem3)200,–
Item 17
a)Vydání dokladu (průkazu, osvědčení apod.) náhradou za doklad (průkaz, osvědčení apod.) poškozený, zničený, ztracený, odcizený nebo neupotřebitelný100,–
b)Vydání občanského průkazu
– náhradou za průkaz poškozený, zničený, ztracený, odcizený, neupotřebitelný nebo za průkaz obsahující neoprávněně provedené zápisy, změny nebo opravy150,–
– náhradou za platný průkaz na žádost občana v jeho osobním zájmu100,–
c)Za změnu nebo doplnění jiných než základních údajů4) v občanském průkazu25,–
Command:
On re-issue of documents (cards, certificates, etc.) destroyed or lost by negligence, the administrative authority shall raise the fee up to four times. The administrative authority shall reduce the fee referred to in points (a) and (b) of this item to CZK 25 if the circumstances of the case or the social circumstances of the taxpayer so justify.
Notes:
1. This heading shall be followed by the administrative authority, unless otherwise specified.
2. An unfit document (card, certificate, etc.) is a document on which the appearance of a person does not correspond to the reality or which cannot be supplemented or changed by the registration of an administrative authority. An unfit document (card, certificate, etc.) is not a document whose period of validity has expired.
Item 18
1.Vydání stavebního povolení
a)ke stavbám obytných domů s nejvýše dvěma byty300,–
b)ke stavbám ostatních obytných domů1 000,–
c)ke stavbám pro individuální rekreaci (rekreační chaty, rekreační domky, zahrádkářské chaty)
- nepřesahuje-li zastavěná plocha 25 m2200,–
- přesahuje-li zastavěná plocha 25 m2500,–
d)ke změnám staveb obytných domů nebo staveb pro individuální rekreaci (nástavby, přístavby, stavební úpravy), k jiným stavbám plnícím doplňkovou funkci ke stavbě hlavní (s výjimkou drobných staveb), studnám, k přípojkám na veřejnou rozvodnou síť a na kanalizaci pro stavby uvedené pod písmeny a) až d) a f)300,–
e)ke stavbám a změnám staveb garáží s jedním nebo dvěma stáními300,–
- s více než dvěma stáními300,–
a 150 Kč za třetí a každé další stání
f)k nebytové výstavbě, k nástavbám, přístavbám a ke stavebním úpravám nebytových objektů a staveb výše neuvedených při předpokládaném rozpočtovém nákladu
– do 3 mil. Kč včetně1 000,–
– nad 3 mil. Kč do 10 mil. Kč včetně2 000,–
– nad 10 mil. Kč do 100 mil. Kč včetně3 000,–
– nad 100 mil. Kč5 000,–
g)ke stavbám dočasných objektů zařízení staveniště, je-li vydáváno stavební povolení300,–
2.Vydání rozhodnutí o změně stavebního povolení - při změně v průběhu stavby300,–

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Regulation Information

CitationFull text of Act No. 20 / 1996 Coll., Act of the Czech National Council on Administrative Charges (full text as shown by later amendments and additions)
Regulation Type-
Author-
CollectionCode of Laws
Date of Promulgation31.01.1996
Effective from-
Effective until-
Status Valid
The regulation text is for informational purposes only.
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