Act No. 576 / 2002 Coll.
Act amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended
Valid
Law
Effective from 01.01.2003
Text versions:
01.01.2003
30.12.2002
576
THE LAW
of 19 December 2002
amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll., Act No. 242 / 1994 Coll., Act No. 248 / 1995 Coll., Act No. 65 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 239 / 2001 Coll. and Act No. 483 / 2001 Coll., is amended as follows:
1. In Paragraph 5 (2), at the end of the first sentence, the words "or the product of the actual area of the land in m2 and the amount of CZK 3.80 'shall be added; the second sentence is deleted;
2. Paragraph 6 (3) reads as follows:
"(3) For the purposes of this Act, building land shall mean unbuilt land intended for construction, for which a building permit has been issued and which, upon completion, becomes subject to construction tax; the area of the land in m2 corresponding to the floor plan of the above-ground part of the building for which a building permit has been issued shall be determined. ';
3. Paragraph 13a (1) reads as follows:
"(1) The tax return shall be submitted by the taxpayer to the competent tax administrator by 31 January of the tax year. A tax return shall not be filed if it has been filed by the taxpayer in any of the previous tax periods and there has been no change in the circumstances applicable to the assessment of the tax compared to the previous tax period. In this case, the tax shall be calculated at the rate of the last known tax liability and per tax day, and the tax period shall be deemed to be the date of notification of this decision to the taxpayer on 31 January. If, compared with the previous tax period, there is a change in the circumstances applicable to the assessment of the tax or a change in the person of the taxpayer, the taxpayer is obliged to grant the tax until 31 January; in such cases, the tax may be awarded either by filing a tax return or by filing a partial tax return. In the partial tax return, the taxpayer shall indicate only the changes made and the calculation of the total tax liability. The tax return or partial tax return shall be submitted on a form issued by the Ministry of Finance. '.
4. In Paragraph 13a, the following paragraphs 2 and 3 are inserted after paragraph 1:
"(2) If only compared to the previous tax period
(a) to change tax rates;
(b) to change the average price of land allocated to the existing individual cadastral areas pursuant to Article 5 (1);
(c) to amend the coefficient referred to in Article 6 (4) or Article 11 (3) and (4); or
(d) the abolition of the exemption by the expiry of the statutory period and the subject matter of the tax is not partly exempt for any other reason,
the taxpayer is not obliged to submit or communicate the tax return or partial tax return. The tax shall be calculated at the rate of the last known tax liability adjusted for changes under points (a) to (d) and the result of the measurement shall be communicated to the taxpayer by means of a payment scale or by a bulk regulatory list.
(3) The obligation to lodge a tax return under the conditions laid down in paragraph 1 shall also lie with the taxpayer whose property has been declared bankrupt under a special law. ';
Paragraphs 2 to 4 shall be renumbered paragraphs 4 to 6.
5. The following Section 17a is inserted after Section 17:
(1) When dealing with the consequences of natural disasters, the municipality may, in whole or in part, exempt from real estate tax in its territory by means of a generally binding decree of the property concerned by the natural disaster for a maximum period of 5 years. The exemption from real estate tax may also be established for the tax period already elapsed.
(2) A general binding decree referred to in paragraph 1 shall be issued in such a way as to take effect by 31 March of the year following the tax period in which the natural disaster occurred. The partial exemption shall be expressed as a percentage. The municipality is obliged to send a general binding decree in one copy to the tax administrator within five calendar days of the date of its entry into force.
(3) The taxpayer shall claim the exemption referred to in paragraph 2 in an additional tax return if he applies it for the tax period already expired or if he applies it for the normal tax period after the deadline for filing the tax return. ';
Efficacy
This Act shall take effect on 1 January 2003.
Zaoralek v. r.
Havel v. r.
Spindles v. r.
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Regulation Information
| Citation | Act No. 576 / 2002 Coll., amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.2002 |
|---|---|
| Effective from | 01.01.2003 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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