Full text of Act No. 239 / 1996 Coll.
Act of the Czech National Council on Road Taxation (full text as seen from later amendments and additions)
Valid
Declared full text
Text versions:
04.09.1996
239
_
Announces
the full text of the Act of the Czech National Council on Road Tax of 21 December 1992 No 16 Coll., as follows from the amendments made by the Act of 1 December 1993 No 302 Coll., the Act of 7 December 1994 No 243 Coll. and the Act of 26 April 1996 No 143 Coll.
THE LAW
Czech National Council
on road tax
The Czech National Council decided on this law:
Purpose of the law
The purpose of the Act is to adjust the road tax ("the tax '), which taxes the use of the infrastructure in the Czech Republic by road vehicles (" vehicles').
Subject matter
(1) The subject of the tax is vehicles assigned a registration number in the Czech Republic or registered abroad and are used or intended for business (1a) or other self-employed activities (1a) (hereinafter referred to as "business') or are used in direct connection with the business or activities from which income is subject to income taxes under special regulations (1b) or similar taxes abroad.
(2) The following are not subject to tax:
(a) other vehicles, (1c) tractors and their trailers;
(b) vehicles to which a special registration mark has been assigned. (3)
Exemption
(1) The following shall be exempt:
(a) single-track and three-wheel vehicles and their trailers;
(b) vehicles of diplomatic missions and consular posts where reciprocity is guaranteed;
(c) passenger cars, freight vehicles up to 3,5 t and their trailers registered abroad, not for vehicles operating in the Czech Republic by persons having their registered office or permanent residence in the Czech Republic or by persons normally present there, 3a), or persons having their registered office or permanent residence abroad, having a permanent establishment or other organisational component in the Czech Republic, 3b)
(d) vehicles located abroad in the tax period continuously for at least 183 days if they are operated by persons having their registered office or permanent residence on the territory of the Czech Republic or by persons who usually reside there; 3a) or persons having their registered office or permanent residence abroad who have a permanent establishment or other organisational component in the territory of the Czech Republic; (3b) they are exempt for the part of the tax period during which these vehicles are continuously abroad; the whole calendar month during which the vehicle is outside the Czech Republic shall be counted against this period,
(e) vehicles normally providing regular domestic passenger transport;
(f) fire protection vehicles, medical, mining and mountain rescue and gas and energy equipment malfunctions; the vehicles shall be equipped with a special warning light (3c) recorded in the vehicle technical licence. For vehicles not equipped with a warning light, their identification in the vehicle technical pass (e.g. sanitary, ambulatory, etc.) is decisive,
(g) vehicles which normally provide for emergency supply of drinking water to the population;
(h) vehicles of special self-assembly (sweep), special single-purpose vehicles - road markers and vehicles of road managers (3d) or persons authorised by the road manager, which are used exclusively for the purpose of ensuring the mobility and walkability of roads, (3d) excluding passenger cars;
(ch) vehicles of connections used generally for the transport of mail;
(i) vehicles used as a general rule for the transport of goods from the place where the goods are stored to or from the place of transhipment to or from the place of destination, unless the distance between the place of transhipment and the place where the goods are stored is greater than 50 km;
(j) vehicles for which the indication in the vehicle technical licence or in a separate document issued by the vehicle manufacturer or his authorised representative (accredited importer) certifies that the vehicles comply with the limits set by UNECE Regulations 49- 02 B (EU / EEC Directive 91 / 542 B) and 83- 03 (EU / EEC Directive 94 / 12); shall be released until 31 December 1998,
(k) electric vehicles; shall be released until 31 December 1998.
(2) The condition for exemption of a vehicle, expressed as "normally," is fulfilled if the vehicle is driving:
(a) for the purpose set out in paragraph 1 (e), more than 80% of the total number of kilometres carried by the vehicle during the tax period;
(b) for the purpose set out in paragraph 1 (g), (ch) and (i) more than 50% of the total number of kilometres travelled by the vehicle during the tax period.
(3) Entitlement to exempt vehicles referred to in paragraph 1 (b) (j) registered abroad, the taxpayer shall prove by a certificate or other document issued by the vehicle manufacturer.
(4) Entitlement to the exemption provided for in paragraph 1 (b) (j) for one payer, the number of semi-trailers corresponding to the number of tractors meeting the conditions laid down.
Taxpayers
(1) The tax payer shall be a natural or legal person who:
(a) is registered on a vehicle technical licence issued in the Czech Republic as holder of a vehicle,
(b) use a vehicle registered abroad in the territory of the Czech Republic or a vehicle the technical card of which is registered as the holder of the person who died, died or was cancelled.
(2) The taxpayer is also
(a) the employer, if he pays travel refunds to his employee (4a) using a passenger car or his trailer, if the tax is not already incurred by the holder of the vehicle;
(b) a person using a vehicle registered and designated as a national mobilization reserve (4b) ("Programme 222");
(c) a permanent establishment or other organization3b) persons having their registered office or permanent residence abroad.
(3) If there is more for the same toll vehicle, the tax applies jointly and severally.
Tax base
The basis of the tax is
(a) the engine capacity in cm3 for passenger cars excluding electric cars;
(b) the sum of the masses in tonnes per axle and the number of axles for tractors and semi-trailers;
(c) the total mass in tonnes and the number of axles for other vehicles.
Tax rates
(1) The annual rate of tax on the tax base referred to in Article 5 (a) is equal to the increase in engine volume
| do 800 cm3 | 1 200 Kč | |
| nad 800 cm3 | do 1250 cm3 | 1 800 Kč |
| nad 1250 cm3 | do 1500 cm3 | 2 400 Kč |
| nad 1500 cm3 | do 2000 cm3 | 3 000 Kč |
| nad 2000 cm3 | do 3000 cm3 | 3 600 Kč |
| nad 3000 cm3 | 4 200 Kč. | |
(2) The annual tax rate on the tax base referred to in Article 5 (b) and (c) is:
| při počtu náprav | hmotnosti | |
|---|---|---|
| 1 náprava | do 1 tuny | 1 800 Kč |
| nad 1 t do 2 t | 2 700 Kč | |
| nad 2 t do 3,5 t | 3 900 Kč | |
| nad 3,5 t do 5 t | 5 400 Kč | |
| nad 5 t do 6,5 t | 6 900 Kč | |
| nad 6,5 t do 8 t | 8 400 Kč | |
| nad 8 t | 9 600 Kč | |
| 2 nápravy | do 1 tuny | 1 800 Kč |
| nad 1 t do 2 t | 2 400 Kč | |
| nad 2 t do 3,5 t | 3 600 Kč | |
| nad 3,5 t do 5 t | 4 800 Kč | |
| nad 5 t do 6,5 t | 6 000 Kč | |
| nad 6,5 t do 8 t | 7 200 Kč | |
| nad 8 t do 9,5 t | 8 400 Kč | |
| nad 9,5 t do 11 t | 9 600 Kč | |
| nad 11 t do 12 t | 10 800 Kč | |
| nad 12 t do 13 t | 12 600 Kč | |
| nad 13 t do 14 t | 14 700 Kč | |
| nad 14 t do 15 t | 16 500 Kč | |
| nad 15 t do 18 t | 23 700 Kč | |
| nad 18 t do 21 t | 29 100 Kč | |
| nad 21 t do 24 t | 35 100 Kč | |
| nad 24 t do 27 t | 40 500 Kč | |
| nad 27 t | 46 200 Kč | |
| 3 nápravy | ||
| do 1 t | 1 800 Kč | |
| nad 1 t do 3,5 t | 2 400 Kč | |
| nad 3,5 t do 6 t | 3 600 Kč | |
| nad 6 t do 8,5 t | 6 000 Kč | |
| nad 8,5 t do 11 t | 7 200 Kč | |
| nad 11 t do 13 t | 8 400 Kč | |
| nad 13 t do 15 t | 10 500 Kč | |
| nad 15 t do 17 t | 13 200 Kč | |
| nad 17 t do 19 t | 15 900 Kč | |
| nad 19 t do 21 t | 17 400 Kč | |
| nad 21 t do 23 t | 21 300 Kč | |
| nad 23 t do 26 t | 27 300 Kč | |
| nad 26 t do 31 t | 36 600 Kč | |
| nad 31 t do 36 t | 43 500 Kč | |
| nad 36 t | 50 400 Kč | |
| 4 nápravy a více náprav | do 18 t | 8 400 Kč |
| nad 18 t do 21 t | 10 500 Kč | |
| nad 21 t do 23 t | 14 100 Kč | |
| nad 23 t do 25 t | 17 700 Kč | |
| nad 25 t do 27 t | 22 200 Kč | |
| nad 27 t do 29 t | 28 200 Kč | |
| nad 29 t do 32 t | 33 300 Kč | |
| nad 32 t do 36 t | 39 300 Kč | |
| nad 36 t | 44 100 Kč. |
(3) The annual rate of tax shall be determined for each individual vehicle according to the information given in the technical documents for the vehicle.
(4) In the case provided for in Paragraph 4 (2) (a), the tax rate is CZK 25 per day for the use of a passenger car, if it is more advantageous for the taxpayer (employer).
(5) The rate of tax referred to in paragraph 2 shall be reduced by 25% for vehicles which, according to the data entered in the technical certificate, are intended for plant production activities according to the Standard Classification of ČSU production code 01.41.11. Work of a production nature in plant production, if the taxpayer is a person engaged in agricultural production.
(1) At border crossing points on entry or exit of a vehicle registered abroad (§ 8 (3)), which meets the relevant facts referred to in § 2 (1), the tax is based on the expected length of stay in the Czech Republic
(a) per day 1 / 50 of the annual tax rate according to § 6 (2), but not less than CZK 500,
b) for seven days 1 / 20 annual tax rates according to § 6 (2), but at least 1000 CZK,
c) for 30 days 1 / 5 annual tax rate according to § 6 (2), at least 3000 CZK.
(2) When leaving the territory of the Czech Republic, the taxpayer will pay a tax supplement if the expected duration of the stay on which the tax was paid when entering the territory of the Czech Republic is extended. If the length of stay is shorter than expected when entering the Czech Republic, the tax is not refunded.
(3) The tax calculated in accordance with paragraph 1 shall be added to achieve periods of residence other than those referred to in the Czech Republic. The period of stay shall be counted for each and the beginning of the day.
(4) In the case of regular repeated vehicle inputs in the territory of the Czech Republic and outputs of the same vehicle from the territory of the Czech Republic (Section 8 (3)), the taxpayer may pay the tax in accordance with paragraph 1 on a one-off basis for a longer period of time, but not more than 30 days.
Establishment and termination of tax liability, maturity, payment and rounding of tax and tax advances
(1) In the case of vehicles which are assigned a registration in the territory of the Czech Republic and of vehicles registered abroad which are operated in the territory of the Czech Republic by persons having their registered office or permanent residence in the territory of the Czech Republic or who are normally present there, 3a) or persons having their registered office or permanent residence abroad, which have a permanent establishment or other organisational component in the territory of the Czech Republic, 3b), tax shall be imposed from the calendar month in which the operative events referred to in Section 2 (1) have been completed. The tax payers of these vehicles submit their tax returns in accordance with Section 15 to the local tax administrator. (c)
(2) For vehicles referred to in paragraph 1, the tax shall cease in the calendar month in which the operative events referred to in Article 2 (1) have ceased to exist. However, if, during the tax period, a change is made in the person of the taxpayer, the tax liability shall cease to apply to the original taxpayer at the end of the calendar month preceding the calendar month of the tax liability to the new taxpayer.
(3) In the case of vehicles registered abroad which are not mentioned in paragraph 1, the tax shall be levied on the date of entry into the Czech Republic and shall expire on the date of exit from the Czech Republic; the tax administrator is the authority referred to in the specific regulation. 5)
(1) For vehicles for which a tax duty is incurred or ceases to exist during the tax period, the tax shall be the relative amount of the tax rate corresponding to the product of one twelfth of the annual tax rate and the number of calendar months starting from the beginning of the tax period or the calendar month in which the tax became chargeable until the end of the tax period or the end of the calendar month in which the tax became chargeable.
(2) In the same way as the creation of a tax liability, the loss of the right to exemption is assessed and the loss of the tax liability is assessed as the creation of a right to exemption.
(1) The taxpayer pays advances on tax due by 15 April, 15 July, 15 October and 15 December.
(2) The tax advances are calculated at 1 / 12 of the respective annual tax rates for each calendar month in which the vehicle was in existence, incurred or ceased to be liable during the relevant period. In the cases referred to in Article 4 (2) (a), the advance shall be calculated by analogy with the previous sentence or at the amount referred to in Article 6 (4), while the advance payment procedure for the same passenger car or trailer cannot be changed during the tax period. The relevant period shall be the calendar quarter immediately preceding the calendar month to which the advance payment was due. For advances due on 15 December, October and November shall be the relevant period. Tax advances shall not be paid if the vehicles referred to in Article 3 (1) (a) to (c) and (e) to (k) are eligible for exemption.
(3) The provisions of paragraphs 1 and 2 do not apply to vehicles registered abroad which are subject to tax pursuant to Paragraph 8 (3). If the taxpayer does not pay the tax calculated by the tax administrator 5) when entering the Czech Republic in cash, he will be returned abroad. If the taxpayer does not pay the additional tax on exit from the territory of the Czech Republic in cash, the tax administrator shall apply the lien under special regulations. 6) If the administrator cannot use the lien for objective reasons 5), he may waive the assessment of the tax supplement. The reasons for the tax administrator's application shall be stated in the statement of measurement and payment of the tax or the additional tax.
(4) The taxpayer is obliged to keep records of the tax paid and the tax advances by vehicle referred to in Section 8 (1).
The tax, the tax advance and the tax rebate are rounded up to the top.
Tax rebate
(1) The tax rebate on vehicles used in combined transport amounts to:
more than 120 trips in the tax period 100% tax,
between 91 and 120 trips in the tax period 75% of the tax,
between 61 and 90 trips in the tax period 50% of the tax,
between 31 and 60 trips in the tax period 25% of the tax.
(2) Combined transport services for the purposes of this Act are:
(a) the transport of the vehicle from the place of loading to the nearest suitable railway station or port, and by rail or by water to the railway station or port nearest to the place of destination and to the road to the place of destination, provided that the journey by road from or to the point of transhipment to the rail or water transport is not more than 100 km;
(b) the collection and distribution of combined transport freight units (ISO containers, ISO interchange superstructures) to combined transport transports, railway stations or ports where the consignment is transhipped on rail or water communication and vice versa, if the distance of the freight units from the departure and delivery units is not more than 100 km from the place of transhipment.
(3) The right to a tax rebate is demonstrated by the taxpayer by means of transport documents (bills of lading of consignments of combined transport) with confirmed details of the combined transport terminal or loading and unloading station or port, where appropriate.
(4) The tax rebate will be applied by the taxpayer to the local tax administrator in the tax return. Until 31 January of the following calendar year, a right to a discount may be applied to the manager of the tax 5) if the vehicles referred to in Section 8 (3) are subject to a discount. The tax administrator shall include a discount on the tax due in the tax periods of the following calendar year or shall deposit the amount corresponding to the discount with the bank in the Czech Republic on an account denominated in Czech currency.
Tax period
(1) The tax period is a calendar year.
(2) For vehicles registered abroad (§ 8 (3)), the tax period is the period beginning with the date of entry into the Czech Republic and ending with the date of exit from the Czech Republic.
Entitlement, final and cancellation provisions
The rebuilding carried out of the vehicle, which results in a change in the tax base and the annual tax rate, does not change the tax liability during the tax period.
Tax return
(1) The tax return shall be lodged by a taxpayer to whom the tax is incurred pursuant to Article 8 (1), no later than 31 January of the calendar year following the end of the tax period, even in cases where the taxable person to whom the return is processed by the tax advisor. The return shall also include exempt vehicles, other than those referred to in Article 3 (1) (a) and (b). If the tax return is filed on a technical data medium in the form set out for this purpose by the Ministry of Finance, the taxpayer only fills in part of the tax return form established by the Ministry of Finance.
(2) The taxpayer referred to in paragraph 1 shall be required to calculate the tax in the return itself and to pay it to the tax administrator within the time limit for filing the return. When calculating the tax in the tax return, the taxpayer referred to in Article 4 (2) (a) may change the procedure chosen for the payment of advances, whereby the same passenger car or trailer cannot combine the tax rate in accordance with Article 6 (1) and Article 6 (4).
(3) A taxpayer subject to tax pursuant to Article 8 (3) does not submit a tax return. The taxpayer shall participate in the assessment of the tax or tax supplement by the tax administrator. 5) The tax is due at the Czech border crossing on entry into or exit from the Czech Republic at the time of the opening of the customs procedure. For the tax thus charged and paid or the additional tax paid, the tax administrator 5) shall issue a certificate to the taxpayer showing the amount of tax paid. The form of the certificate of measurement and payment of tax or additional tax shall be issued by the Ministry of Finance.
(1) Tax management and penalties for failure to comply with tax obligations are governed by a special rule, (7) unless otherwise provided for by that law.
(2) The provisions of this Act shall apply where the international agreement to which the Czech Republic is bound does not contain a different treatment.
(3) The tax administrator in the payment notice (additional payment notice) (7) does not provide the tax base.
(1) The Ministry of Finance may take measures to ensure reciprocity or retaliation in relation to abroad in order to offset taxation.
(2) In justified cases, the tax administrator may provide for tax advances other than those referred to in Section 10. An appeal may be lodged against a decision setting advances.
(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. 7) Similarly, the tax administrator, 4c) applies a request by 31 January 1994, where the taxpayer applies a right to an exemption pursuant to § 3 (2) or a right to a tax credit pursuant to § 12 (3) for the tax period 1993.
(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.
(3) The new taxpayer has a registration obligation against the tax administrator (4c) (7) within the deadline for payment of the nearest tax advance pursuant to Paragraph 10 (1).
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.
* * *
Act No. 302 / 1993 Coll. entered into force on 1 January 1994, Act No. 243 / 1994 Coll. entered into force on 1 January 1995, Act No. 143 / 1996 Coll. entered into force on 30 May 1996.
* * *
Article II of Law No 243 / 1994 Coll. reads:
The current provisions shall apply to the tax obligations for the years 1993 and 1994. The provisions of this Act shall apply for the first time in the 1995 tax period.
Article II of Law No 143 / 1996 Coll. reads:
The Road Tax Act as amended by this Act applies for the first time for the 1996 tax period.
Zeman v. r.
1) Paragraph 1 (1) of Act No. 38 / 1995 Coll., on technical conditions of road traffic.
1a) Sections 2 and 6 of Act No. 513 / 1991 Coll., Commercial Code. Section 7 of the ČNR Act No. 586 / 1992 Coll., on Income Taxes, as amended.
1b) Paragraph 18 (3) of the ČNR Act No. 586 / 1992 Coll., as amended.
1c) § 10 (12) of Decree of the Ministry of Transport No. 102 / 1995 Coll., on the approval of technical competence and technical conditions of road traffic.
3) § 94 of Decree No. 145 / 1956 of the Ministry of Interior Ú. l., on road traffic, as amended by Decree No. 34 / 1984 Coll.
3a) § 2 (4) of the ČNR Act No. 586 / 1992 Coll., as amended.
3b) § 22 (2) of the ČNR Act No. 586 / 1992 Coll., as amended. Section 21 of Act No. 513 / 1991 Coll.
3c) § 65 paragraph 1 (a) and (c) of Decree of the Ministry of Transport No. 102 / 1995 Coll.
3d) § 3d and 9 of Act No. 135 / 1961 Coll., on Road, as amended by Act No. 27 / 1984 Coll.
4 (a) § 6 (2) of the ČNR Act No. 586 / 1992 Coll., as amended.
4b) § 1 of Decree of the Government of the Czech Republic No. 284 / 1992 Coll., on economic mobilization measures.
4c) § 4 of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by Act No. 35 / 1993 Coll.
5) § 3 (2) (c) of ČNR Act No. 13 / 1993 Coll., Customs Act.
6) § 72 of ČNR Act No. 337 / 1992 Coll.
7) Act No. 337 / 1992 Coll.
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Regulation Information
| Citation | Full text of Act No. 239 / 1996 Coll., Act of the Czech National Council on Road Taxation (full text as shown by later amendments and additions) |
|---|---|
| Regulation Type | Declared full text |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.09.1996 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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