Act No. 348 / 2005 Coll.
Law on radio and television charges and on the amendment of certain laws
Valid
Law
Effective from 13.09.2005
348
THE LAW
of 5 August 2005
on radio and television charges and amending certain laws
Parliament has decided on this law of the Czech Republic:
Subject matter
This law sets out the subject matter of fees, fees, the basis, the amount and manner of payment of radio and television charges and the registration of taxpayers. Radio fee is used to finance the public service of the Czech Radio 1). The television fee is used to finance the public service of the Czech Television 2).
Subject matter of fees
(1) The radio fee is paid from an installation technically eligible for the individually optional reproduction of radio broadcasting, regardless of the reception method (radio receiver). This device shall be considered a radio receiver even if the taxpayer modifies it for another purpose.
(2) The television charge is paid from an installation technically eligible for individually optional television broadcasting, irrespective of the reception method (hereinafter referred to as "television receiver"). This equipment shall be considered a television receiver even if the taxpayer modifies it for another purpose.
(3) A radio fee and a television fee shall be paid from equipment technically eligible for individually optional reproduction of both radio and television broadcasting.
(4) Radio or television charges are not subject to:
(a) telecommunications equipment manufactured exclusively for the technical control of radio and television broadcasting;
(b) radio or television receivers which form part of collections of a museum nature entered in the central register of collections (3);
(c) televisions used exclusively for the purpose of judicial proceedings;
(d) televisions used exclusively in production processes and solely for the purpose of displaying information related to such processes.
Claim
(1) The fee shall be paid by the natural or legal person who owns the radio receiver. If it is held (4) or for any other legal reason for at least 1 month the radio receiver is used by a natural or legal person who is not its owner, that person shall be the payer.
(2) The fee shall be paid by the natural or legal person who owns the television. If it is held (4), or for any other legal reason for at least 1 month, a television receiver is used by a natural or legal person who is not its owner, that person shall be the payer.
(3) Where a natural or legal person who is not registered in the register of television charge payers or in the register of television charge payers is a consumer of electricity connected to a distribution system (5), he shall be considered to be a fee payer with an obligation to pay if, following their written notice, the Czech Radio or Czech Television Operator does not notify the contrary in writing, with effect from the expiry of the period of 30 days from the date of receipt of the call. The call must include a lesson on the consequences of not proving otherwise within the time limit set.
(4) The rights and obligations of a legal person laid down by this law apply mutatis mutandis to the organisational component of the State and the local authority.
Exemption from radio and television charges
(1) Exemption from the radio and television charges
(a) the representative offices of the Czech Republic abroad and persons enjoying privileges and immunities under the international treaties, which are the Czech Republic vazan6),
(b) foreigners who have not been granted a permanent or long-term residence permit in the Czech Republic (7);
(c) the broadcaster by law,
(d) Broadcasting Board,
(e) licence holders (8) entitled to radio broadcasting, if any,
(f) licence holders (8) entitled to television broadcasting if they are subject to a television fee;
(g) persons with complete or practical blindness of both eyes and persons with bilateral complete or practical deafness (9) if they are lonely; they are also exempt when living together in a single household;
h) schools registered in the school register according to Act No. 561 / 2004 Coll., on pre-school, primary, secondary, higher vocational and other education (Education Act),
(i) Association18); and
(j) employers employing more than 50% of people with disabilities (19).
(2) Furthermore, a natural person shall be exempt from the radio and television charges,
(a) if it is an individual whose net income for the past calendar quarter is less than 2,15 times the life minimum10),
(b) when living in the same household with other persons and the sum of its net income and net income of such persons over the previous calendar quarter is less than 2,15 times the minimum living life of the household 10).
In determining the income, it shall be carried out in accordance with the Special Law (10).
(3) The effects of the new entitlement to the exemption provided for in paragraph 1 arise on the first day of the calendar month following that in which the reason for the exemption arose. The effects of the newly created entitlement to the exemption referred to in paragraph 2 shall take place on the first day of the calendar month following the month in which the taxpayer notifies the broadcasting operator by statutory declaration or another person legally designated by the broadcaster (hereinafter referred to as the "authorised person ') of the circumstances justifying the exemption; the effects of the exemption shall end on the last day of the month in which the circumstances justifying the exemption cease to exist, but no later than six calendar months after the date on which the entitlement to the exemption occurred. The natural person to whom the exemption provided for in paragraph 2 applies shall, at the request of the broadcaster by law or, where appropriate, by authorised persons, provide documentary evidence of the decision or notification to the State Social Assistance Authority of the circumstances demonstrating the exemption.
Basis of fees
(1) A payer who is a natural person pays a radio fee from one radio receiver and a television charge from one television receiver, even if it owns, holds or uses more for other legal reasons, including a radio or television receiver which is an accessory to the means of transport it operates.
(2) Radio fee does not apply to a natural person living in a common household 12) with a fee for the radio fee which fulfilled the notification requirement laid down in § 8 (2). Television charge does not apply to a person living in a common household 12) with a television charge which has fulfilled the notification requirement laid down in § 8 (2).
(3) A payer who is a legal person or a natural person who is an entrepreneur pays a radio fee and a television fee
(a) for a number of 25 to 49 employees in employment equal to five times the radio charge and television charge,
(b) for a number of 50 to 99 employees in employment equal to 10 times the radio fee and television charge,
(c) for a number of 100 to 199 employees in employment equal to 20 times the radio charge and television charge,
(d) for a number of 200 to 249 employees in employment equal to 30 times the radio charge and television charge,
(e) for a number of 250 to 499 employees in employment equal to seventy times the radio charge and television charge; and
(f) for a number of more than 500 employees in employment equal to 100 times the radio charge and the television charge.
(4) A payer who is a legal person or a natural person who is an entrepreneur who employs not more than 24 persons, a radio fee and a television fee do not apply.
(5) The provisions of paragraphs 3 and 4 are without prejudice to the obligation to pay the fees referred to in paragraph 1.
(6) For the purposes of paragraphs 3 and 4, the number of employees shall mean the number of employees in full time.
(7) A legal person or a natural person who is an entrepreneur who rents means of transport, the equipment of which is a radio or television receiver, shall pay a radio fee or television charge for each such means of transport. The provisions of paragraphs 3 to 5 shall be without prejudice to this.
(8) The amendments to the radio or television charge base shall be effective from the first day of the calendar month following the month in which they were notified to the broadcaster by law.
Amount of fees
(1) The monthly amount of the radio fee is CZK 55 and the monthly amount of the television fee is CZK 150.
(2) The monthly amount of the radio charge and television charge shall be increased by 6% each year on 1 July of the calendar year following the calendar year in which the sum of the inflation for the preceding years has exceeded 6% since the last increase in the radio charge and the television charge. The amount of the radio charge and the television charge shall be rounded up to the whole crown.
(3) The Ministry of Culture shall declare the monthly amount of the radio charge and the monthly amount of the television charge referred to in paragraph 2 by means of a communication in the Collection of Laws and International Treaties.
Payment of fees
(1) The fee shall be paid by the payer to the broadcaster by law, either directly or through an authorised person.
(2) Where a natural person is a taxpayer, the radio or television charge shall be payable no later than the 15th day of each calendar month. The first payment of a radio or television fee shall be due no later than the 15th day of the calendar month following the month in which the natural person became a payer.
(3) Where the taxpayer is a natural person who is an entrepreneur (13) or a legal person, the radio or television charge shall be paid on a quarterly basis no later than the 15th day of the first month of each calendar quarter. For the first time, the radio or television charge shall be paid from the calendar month following the month in which such person became a payer until the end of the relevant calendar quarter at the monthly amount and shall be due no later than the 15th day of the relevant calendar month.
(4) The payer may, in agreement with the broadcaster, by law or, where appropriate, by the authorised person, pay the radio or television fee in advance for more than one calendar month or quarter but not more than one calendar year.
(5) If the taxpayer dissigns from the register of taxpayers or changes the number of employees responsible for determining the amount of the radio charge and television charge referred to in Article 5 (3) or changes the number of means of transport referred to in Article 5 (7), he shall also pay the radio or television charge of the original amount for the month in which the changes were notified to the broadcaster by law. Any overpayments shall be returned by the broadcaster by law or, where appropriate, by the delegate.
Chargers' records
(1) The Administrator (14) is a broadcasting operator by law. The broadcasting operator shall keep a register of taxpayers by law, unless it is empowered by an authorised person who is a processor in such a case (14).
(2) The payer shall be obliged to notify the broadcaster, by law or by authority, that he has become a payer within 15 days of becoming the broadcaster; on that day, the taxpayer is obliged to state in the notification. This notification obligation shall not apply to persons exempt from the radio or television charge referred to in Article 4 (1) and to taxpayers who do not pay the radio or television charge pursuant to Article 5 (2).
(3) The payer shall also indicate in the notification referred to in paragraph 2:
(a) the name and, where appropriate, the name, surname, place of permanent residence, stay for foreigners or long-term residence and date of birth, if any, if any, if it is for a natural person;
(b) the name and surname or business name, where applicable, the place of business, the identification number of the person (hereinafter referred to as the "identification number"), the number of employees referred to in Article 5 (3) and the number of means of transport referred to in Article 5 (7), if the natural person is the entrepreneur;
(c) the company or the name, legal form, registered office, identification number, number of employees referred to in Article 5 (3) and number of means of transport referred to in Article 5 (7), if it is a legal person,
(d) the name, registered office, identification number and number of employees referred to in Article 5 (3), if they are the organisational component of the State or the local authority.
(4) The payer shall notify the broadcaster of any changes in the facts referred to in paragraph 3 in writing, by law or by delegation, within 15 days of the date on which the change occurred; the change in the number of employees is notified only if it is relevant for the determination of the level of the radio and television charges pursuant to § 5 (3)..
(5) Where the taxpayer is a natural person for whom the effects of the exemption from the radio and television charge have occurred pursuant to Paragraph 4 (2), he shall notify the termination of the circumstances justifying the exemption within 15 days of the date of their creation.
(6) From the register of fee or television fee payers, within 15 days of the date on which the facts justifying the check-out occurred, a fee-payer who:
(a) no longer be a taxpayer under this law;
(b) has been exempted pursuant to Paragraph 4 (1);
(c) the radio or television fee referred to in Article 5 (2) does not apply.
(7) Upon cancellation, the taxpayer shall attach a written declaration of honour confirming that one of the facts referred to in paragraph 6 has occurred. Where a natural person who does not pay the radio fee or television charge pursuant to Article 5 (2) is registered with the taxpayer, the affidavit shall further indicate the name, names and surname, date of birth and address of permanent residence, in the case of foreigners, or long-term residence of the payer with whom he lives in the common household and who has complied with the notification requirement under paragraph 2.
(8) For the purposes of checking compliance with this Act, the broadcasting operator shall be entitled to identify and keep records of unregistered taxpayers to the extent set out in paragraphs 9 and 10.
(9) The supplier supplying electricity to customers (15) is obliged to communicate on request to the broadcaster, by law, with whom the subscribers have concluded a contract for the supply of electricity. The supplier providing the supply of electricity to customers shall, within 30 days of the date of receipt of the request, forward the following information, in addition to the address of the point of departure, where applicable, the name, the name, the surname and, where applicable, the business name and the identification number of the customer, who is the natural person who is the entrepreneur, the trading company or the name, the legal form, the registered office and the identification number of the customer, who is the legal person, the registered office and the identification number of the customer, who is the organisational body of the State or the local authority. The supplier providing the supply of electricity to customers is entitled to require the broadcaster by law to pay the costs effectively incurred by it in the direct connection with the fulfilment of its request. The transmission operator may use the data thus obtained only for the purposes and in the manner specified in paragraph 8.
(10) For the purposes of the control of broadcasters of radio and television charges who are a legal person or a natural person who is an entrepreneur, the operator of the broadcasting service shall be entitled to ask the Czech Social Security Administration for the following information: name, surname or business name, place of business, identification number and number of employees of the natural person who is an entrepreneur, business name or name, legal form, registered address and number of employees of the legal person, name, registered address, identification number and number of employees of the organisational body of the State or of the local authority. The transmission operator may use the data thus obtained only for the purposes and in the manner specified in paragraph 8.
(11) The broadcasters by law are entitled to transmit to each other data from the taxpayer's records in order to identify or verify them.
Fee premium
(1) The payer who:
(a) has failed to comply with the notification obligation under Article 8 (2) to (4) within the prescribed period;
(b) in the fulfilment of the notification obligation under Article 8 (3), the lower number of employees or means of transport referred to in Article 5 (7) has been misstated;
(c) by stating false data, it has obtained an unjustified exemption from the obligation to pay a radio or television charge;
(d) by giving false data, it has obtained unauthorised cancellation from the register of taxpayers;
he is obliged to pay the Czech Radio in addition to due fees and a surcharge of CZK 5,000 if he did so in connection with the payment of the radio fee. If he has done so in connection with the payment of the television fee, he is obliged to pay Czech Television in addition to the fees due and a surcharge of CZK 10,000.
(2) Paragraph 1 shall not apply where the payer has fulfilled all of his obligations, including the payment of the radio or television charges due, before the broadcaster has been asked by law to pay the surcharge.
(3) A payer who is a natural person who has not complied with the obligation laid down in § 8 (5) or one of the obligations imposed in § 8 (6) within the prescribed period and who has at the same time ceased to pay a radio or television charge shall be obliged to pay a surcharge of CZK 1 000 to the broadcaster by law. A payer who is a legal person or a natural person who is an entrepreneur who has not complied with any of the obligations imposed in § 8 (6) (a) or (b) within the prescribed time limit and at the same time has ceased to pay a radio charge or a television charge shall be obliged to pay the broadcaster a surcharge of CZK 1 000.
Enforcement of fees due and fee increases
If the fee payer does not pay the radio or television fee or surcharge on a timely basis, or at the request of the operator by law, within which a reasonable period of time for payment will be set, the broadcaster shall be entitled by law to claim its right in court, including payment of interest on late payment provided for by civil law rules.
Authorised person
(1) A legal broadcaster may entrust another person with a contract to carry out activities under this Act unless the broadcaster provides them by law.
(2) The authorised person is obliged to point out the fees paid to the Czech Radio and the fees paid to the Czech Television. In addition, the authorised person shall be obliged to transmit to the broadcaster, by law, the data from the register which he keeps for him on the basis of the mandate referred to in paragraph 1 and to provide him with the necessary synergies for his procedure under paragraphs 9 and 10.
Provisions common, transitional and final
Transitional and final provisions
(1) The effects of the exemption from the radio and television charges pursuant to § 2 (4) of Act No. 252 / 1994 Coll., on radio and television charges, as amended by Act No. 135 / 1997 Coll., expire 6 calendar months after the date of entry into force of this Act.
(2) The obligation to notify pursuant to § 8 (2) to (5) shall be deemed to be fulfilled if, before the date of application of this law, the taxpayer has been registered in accordance with the existing legislation.
(3) The holder of a postal licence (16) is the authorised person until the expiry of a period of 3 months from the date on which the broadcaster notifies him by law that he has entered into a contract with the delegate pursuant to Paragraph 11 (1), or that he will carry out the activities of the delegate himself. The remuneration of the holder of a postal licence for keeping records of taxpayers and for collecting radio and television charges shall be determined in accordance with special legislation17).
(4) The processing of personal data under this Act is governed by the Privacy Act (14), unless otherwise specified.
Repeal
Act No 252 / 1994 Coll., on radio and television charges, is repealed.
Amendment of the Broadcasting Act
Act No. 231 / 2001 Coll., on the operation of radio and television broadcasting and amending other laws, as amended by Act No. 309 / 2002 Coll., Act No. 274 / 2003 Coll., Act No. 341 / 2004 Coll., Act No. 501 / 2004 Coll., Act No. 626 / 2004 Coll., Act No. 82 / 2005 Coll. and Act No. 127 / 2005 Coll., is amended as follows:
1. In the first sentence of Paragraph 50 (1), "1 'is replaced by" 0,5' and "10 'is replaced by" 5'.
2. Paragraph 50 (1) reads:
"(1) The broadcasting operator shall not, by law, include advertising and teleshopping, except advertising included in the programme in direct connection with the broadcasting of a sports or cultural event, provided that such advertising is a necessary condition for obtaining rights to broadcast a sports or cultural event. When advertising is legally included in the programme of the operator according to the first sentence, the time reserved for such advertising shall not exceed 0,5% of the daily time, and shall not exceed 6 minutes during one broadcast hour between 19.00 and 22.00 hours. The direct connection of advertising to the broadcasting of a sporting or cultural event shall be understood as including advertising in the programme immediately before the broadcast of a sporting or cultural event, immediately after its broadcast and including such an event in breaks. ';
3. In Paragraph 50, the following paragraph 5 is inserted after paragraph 4:
"(5) The broadcasting operator by law must not use daily advertising and teleshopping time, which has not used it on any of its programmes, to broadcast advertising and teleshopping beyond the time limits of advertising and teleshopping on another programme. This provision does not apply to programmes under § 3 (1) (a) of Act No. 483 / 1991 Coll., on Czech Television, as amended. '
Paragraphs 5 to 7 shall be renumbered paragraphs 6 to 8.
4. In Paragraph 51 (3), the words "daily broadcasting 'shall be inserted after the words" legally prohibited'.
5. Part 14 is deleted.
Amendment to Act No. 135 / 1997 Coll.
In Act No. 135 / 1997 Coll., amending and supplementing Act No. 252 / 1994 Coll., on Radio and Television Charges, Act No. 468 / 1991 Coll., on the Operation of Radio and Television Broadcasting, as amended, Act No. 103 / 1992 Coll., on the Council of the Czech Republic for Radio and Television Broadcasting, as amended, and Act No. 484 / 1991 Coll., on the Czech Radio, as amended, Article I is hereby repealed.
Amendment to Act No. 192 / 2002 Coll.
In Act No. 192 / 2002 Coll., amending Act No. 484 / 1991 Coll., on Czech Radio, as amended, and on the amendment of other laws, Part Three is deleted.
EFFECTIVE
This Law shall take effect on the day of its publication, except for Paragraph 14 (3), which shall take effect on 1 January 2006, Paragraph 14 (1), which shall take effect on 1 January 2007 and Paragraph 14 (2), which shall take effect on 1 January 2008.
Zaoralek v. r.
Klaus v. r.
Paroubek v. r.
1) Act No. 484 / 1991 Coll., on Czech Radio, as amended.
2) Act No. 483 / 1991 Coll., on Czech Television, as amended.
3) Act No. 122 / 2000 Coll., on the protection of collections of museum character and on the amendment of certain other laws, as amended.
4) Section 129 of the Civil Code.
5) Act No. 458 / 2000 Coll., on the Terms and Conditions of Business and on the Enforcement of Government Administration in the Energy Sector and on the Amendment of Certain Laws (Energy Act), as amended.
6) For example, Decree No. 157 / 1964 Coll., on the Vienna Convention on Diplomatic Relations, Decree No. 21 / 1968 Coll., on the Convention on Privileges and Immunities of International Professional Organisations, as amended by Communication No. 37 / 1999 Coll., Decree No. 32 / 1969 Coll., on the Vienna Convention on Consular Relations, Decree No. 40 / 1987 Coll., on the Convention on Special Missions, Decree No. 52 / 1956 Coll., on the Access of the Czechoslovak Republic to the Convention on the Privileges and Immunities of the United Nations Convention on Security and Cooperation of 13 February 1946, Act No. 125 / 1992 Coll., on the Establishment of the Secretariat of the Secretariat and Immunities of the United Nations and other institutions of the United Nations Conference on Security and Cooperation in Europe.
7) Act No. 326 / 1999 Coll., on the residence of foreigners in the Czech Republic and amending certain laws, as amended.
8) Paragraph 12 of Act No. 231 / 2001 Coll., on the operation of radio and television broadcasting and amending other laws, as amended by Act No. 341 / 2004 Coll.
9) The Annex to Decree No 207 / 1995 Coll., laying down the degrees of disability and the manner in which they are assessed for the purposes of State social aid benefits, Chapter IV. - Sensory authorities, Section A - Svěk, Section B - Hearing and balance system, as amended by Decree No 156 / 1997 Coll.
10) Act No. 110 / 2006 Coll., on Life and Existing Minimal.
12) § 115 of the Civil Code.
13) Article 2 of the Commercial Code.
14) Act No. 101 / 2000 Coll., on the protection of personal data and on the amendment of certain laws, as amended.
15) Act No. 458 / 2000 Coll., as amended.
16) Act No. 29 / 2000 Coll., on postal services and amending certain laws (Act on postal services), as amended.
17) Act No. 526 / 1990 Coll., on Prices, as amended. Decree No. 580 / 1990 Coll., implementing Act No. 526 / 1990 Coll., on Prices, as amended.
18) § 214 of Act No. 89 / 2012 Coll., Civil Code.
19) § 78 of Act No. 435 / 2004 Coll., on Employment, as amended.
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Regulation Information
| Citation | Act No. 348 / 2005 Coll., on radio and television charges and on the amendment of certain laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.09.2005 |
|---|---|
| Effective from | 13.09.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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