Act No. 302 / 1993 Coll.
Act amending and supplementing the Act of the Czech National Council No. 16 / 1993 Coll., on Road Tax, Act of the Czech National Council No. 337 / 1992 Coll., on Administration of Taxes and Fees, as amended by the Act of the Czech National Council No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll., and Act No. 212 / 1992 Coll., on the System of Taxes
Valid
Effective from 01.01.1994
302
THE LAW
of 1 December 1993
amending and supplementing Act No. 16 / 1993 Coll., on Road Tax, Act No. 337 / 1992 Coll., on Tax Administration, as amended by Act No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll., and Act No. 212 / 1992 Coll., on the Tax System
Parliament has decided on this law of the Czech Republic:
Act of the Czech National Council No. 16 / 1993 Coll., on Road Tax, is amended as follows:
1. In Article 2 (1), at the end of the sentence, the dot is replaced by a comma and the following words are added: "of which income is subject to income taxes under the special rule 1a) or similar taxes abroad."
Article 2 (2) reads as follows:
"(2) The subject matter of the tax is not:
(a) special vehicles defined by special Regulation m2) and their trailers;
(b) vehicles to which a special registration mark has been assigned .3) ';
3. Article 3 (1), (2) and (3) read as follows:
"(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 used generally for public transport of persons in public transport;
(f) fire protection vehicles, medical and mining rescue vehicles and gas 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) special self-assembly vehicles and special single-purpose vehicles - road markers and vehicles of road managers used exclusively for the purpose of securing the running and running of roads, 3d)
(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 meeting the limits laid down by specific provisions; (4) shall be exempted until 31 December 1995;
(k) electric vehicles; shall be released until 31 December 1995.
(2) The condition for exemption of a vehicle referred to in paragraph 1 (e), (g), (ch) and (i) of the term "normally" is fulfilled if the vehicle travels more than 50% of the total number of kilometres travelled by the vehicle during the tax period for the intended purpose.
(3) Entitlement to exempt vehicles referred to in paragraph 1 (b) (j) prove the taxpayer by any of these means:
(a) the indication given in the vehicle technical licence under the heading "3b" (for engine type the endorsement "KAT" or "NKAT");
(b) an indication appearing on the vehicle technical licence under the heading "official records" indicating compliance with the special rules, 4)
(c) an indication in a separate document issued by the vehicle manufacturer or his authorised representative (accredited importer); or
(d) a separate document issued by the manufacturer of the installation or his authorised representative (accredited importer) certifying that the technical competence of the emission reduction installation has been approved as a type fulfilling the limits under the Specific Regulations (4) (Product Certificate supplemented by a type approval number in the Czech Republic).
Where a period of more than two years has elapsed since the entry of the data or the issuance of the separate document, the taxpayer shall demonstrate that the exemption is still valid by confirming the relevant authorised emission measurement centre of the positive emission test result. In contentious cases, the opinion of the Institute for Motor Vehicle Research in Prague is decisive. "
4. In Article 3, the following paragraph 5 is added:
"(5) Entitlement to the exemption provided for in paragraph 1 (b) shall be granted. (j) for one payer, the number of semi-trailers corresponding to the number of tractors complying with the conditions laid down.";
5. In Paragraph 4, the following paragraph 2 is inserted after paragraph 1:
"(2) The taxpayer is always
(a) the employer, if he pays travel compensation to his employee (4a) using a passenger car, 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) a person with his registered office or permanent residence abroad. ';
Paragraph 2 shall become paragraph 3.
6. Article 6 (1) and (2) read:
"(1) The annual rate of tax on the tax base referred to in Article 5 (a) shall be:
| do 800 cm3 | 1200 Kč |
| nad 800 cm3 do 1250 cm3 | 1800 Kč |
| nad 1250 cm3 do 1500 cm3 | 2400 Kč |
| nad 1500 cm3 do 2000 cm3 | 3000 Kč |
| nad 2000 cm3 do 3000 cm3 | 3600 Kč |
| nad 3000 cm3 | 4200 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.“. |
7. In Article 6, the following paragraph 4 is added:
"(4) In the case referred to in Article 4 (2) (a), the tax rate shall be CZK 25 per day for the use of a passenger car if it is more advantageous for the taxpayer (employer)."
8. In Article 7 (1) and (4), "(§ 8 (2)) 'is replaced by" (§ 8 (3))';
9. In Paragraph 7 (2), the following sentence is added at the end: "If the length of stay is shorter than expected when entering the Czech Republic, the tax shall not be refunded."
10.
"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 special regulation.5) ';
11.
(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) As well as the creation of a tax liability, the loss of the right to exemption shall be assessed and the loss of the tax liability shall be assessed as the creation of a right to exemption. '
12. in Article 10, paragraphs 1, 2 and 3 are replaced by the following paragraphs 1, 2, 3 and 4:
"(1) The taxpayer shall pay advances on tax due not later than 15 February, 15 April, 15 July and 15 October of the current tax period.
(2) The tax advances are paid in a sum of one quarter of the annual tax rate applicable to each vehicle subject to tax at the time of the nearest payment of the tax advance. Advances on tax shall not be paid if they are vehicles which meet the conditions for exemption laid down in § 3 (1) (a) to (c) and (e) to (k). If the annual tax obligation does not exceed CZK 10,000, it shall be payable at the same time, not later than the date of the nearest advance referred to in paragraph 1.
(3) The first payment period from the date on which the tax became chargeable shall be subject to the payment of a pro rata part of the tax advance covering the calendar months after the tax became chargeable, including the advance for the next quarter.
(4) For vehicles registered and designated as state mobilisation reserve 4b) ("Program 222") and for vehicles transported by manufacturers abroad to a customer or to exhibitions, the tax advance is calculated at one twelfth of the annual tax rate applicable to each vehicle for each calendar month in which the vehicle is subject to tax. In the cases referred to in Article 4 (2) (a), the advance shall be calculated by analogy with the preceding sentence or at the amount referred to in Article 6 (4). The period for calculating advances shall begin with the calendar month for which the advance payment was due and end with the calendar month preceding the month in which the subsequent payment of the advance occurs, except for the advance due on 15 February, where the period in question is the month of January of the calendar year of the normal tax period. ';
Paragraphs 4 and 5 shall become paragraphs 5 and 6.
13. in Paragraph 10 (4), renumbered as paragraph 5, the words "1 to 3" shall be replaced by the words "1 to 4" and the words "the date of entry into the Czech Republic, or, as the case may be, the date of application of this law and the date of exit from the Czech Republic," shall be replaced by the words "Article 8 (3)."
14. in Paragraph 10 (5), renumbered paragraph 6, the word "instalments" is replaced by "advances."
15. in Article 11, the word "instalment" is replaced by the word "advance."
16. In Paragraph 12 (1), the words "with one vehicle 'are inserted after the words" tax period', the words "400 km 'are replaced by the words" 250 km' and the words "when crossing a distance greater than 800 km are counted as three journeys' are deleted.
17. The first sentence of Paragraph 12 (2) reads: "For the purposes of this Act, a combined transport of a vehicle by road from the place of loading to the nearest railway station or port and by rail or by water to a railway station or port closest to the place of destination, provided that the journey by road is not more than 100 km in one direction."
18. Article 12 (3) reads as follows:
"(3) The tax rebate shall be applied by the taxpayer to the locally competent tax administrator in the tax return. Until 31 January of the following calendar year, a right to a discount may be applied to the tax administrator 5) if the vehicles referred to in Section 8 (3) are subject to a discount. The tax administrator 5) the discount shall be credited to the tax due in the tax periods of the following calendar year or the amount corresponding to the discount shall be deposited with the bank in the territory of the Czech Republic on an account denominated in the Czech currency."
19. in Paragraph 13 (2), "§ 8 (2)" is replaced by "§ 8 (3)";
20.
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. '
21.
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).
(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.
(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 the tax or the supplement shall be issued by the Ministry of Finance. ';
22. In Paragraph 16 (1), the following words are replaced by a comma at the end of the period: "unless otherwise provided for by this law."
23.
(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. ';
24. The following Section 17a is inserted after Section 17:
(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) A taxpayer whose tax liability is newly incurred only during the tax period has a reporting obligation against the tax administrator. "
25. Notes No 1a, 3), 3a), 3b), 3c), 3d), 4), 4a), 4b), 4c) and 5) are as follows:
"(1a) Act No. 586 / 1992 Coll., on Income Taxes.
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 Act No. 586 / 1992 Coll., as amended.
3b) Paragraph 22 (2) of Act No. 586 / 1992 Coll., as amended. Section 21 of Act No. 513 / 1991 Coll.
3c) § 52 paragraph 1 (a) and (c) of Decree No. 41 / 1984 of the Federal Ministry of Transport Coll., on the conditions of use of vehicles on the road, as amended.
3d) § 9 of Act No. 135 / 1961 Coll., on Road, as amended by Act No. 27 / 1984 Coll.
4) UNECE 83-01 (EC Directive 89 / 458 or 91 / 441, US Federal 83) and UNECE 83 B, C (EC Directive 88 / 76 or 88 / 436) or UNECE Regulations 24-03 and 49-02 (EC Directives 72 / 306 and 88 / 77 to 91 / 542), the limits for series control apply,
4 (a) § 6 (2) of 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 Act No. 13 / 1993 Coll., Customs Act. '.
The provisions of Sections 94 and 95 of the Czech National Council Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by Act No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll., are deleted.
Decree No. 70 / 1993 Coll., implementing the Road Tax Act, is hereby repealed.
The President of the Chamber of Deputies of Parliament is hereby authorised to declare in the Collection of Laws the full text of the Act of the Czech National Council No. 16 / 1992 Coll., on Road Tax, as follows from the amendments and additions made by this Act.
This Law shall take effect on 1 January 1994.
Uhde v. r.
Havel v. r.
Klaus v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 302 / 1993 Coll., amending and supplementing Act No. 16 / 1993 Coll., on Road Tax, Act No. 337 / 1992 Coll., on Tax Administration, as amended by Act No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll., and Act No. 212 / 1992 Coll., on the Tax System |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.1993 |
|---|---|
| Effective from | 01.01.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0