Full text of Act No. 58 / 2003 Coll.
Full text of Act No. 16 / 1993 Coll., on Road Tax, as resulting from subsequent amendments
Valid
58
PRESIDENT OF THE GOVERNMENT
announces the full text of Act No. 16 / 1993 Coll., on Road Tax, as it results from amendments made by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 143 / 1996 Coll., Act No. 61 / 1998 Coll., Act No. 241 / 2000 Coll., Act No. 303 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 493 / 2001 Coll. and Act No. 207 / 2002 Coll.
THE LAW
on road tax
The Czech National Council decided on this law:
repealed
Subject matter
(1) The subject of the tax on road vehicles (hereinafter referred to as "tax") is road motor vehicles (1) and their trailers (hereinafter referred to as "vehicles") registered in the Czech Republic or abroad, operating in the territory of the Czech Republic, if they are used or are intended for business) or for other self-employed activities (hereinafter referred to as "business"), or are used in direct connection with business or activities from which income is subject to income taxes under special legislation1b or similar taxes abroad. Whether used or intended for business, a vehicle with a total weight of at least 12 tonnes, registered in the Czech Republic and intended exclusively for the transport of costs, is subject to tax.
(2) The following are not subject to tax:
(a) special rolling stock and other vehicles under special legislation, (1c) as well as agricultural and forestry tractors and their trailers and other special vehicles under special legislation, (1c)
(b) vehicles assigned a special registration mark (2)
Exemption
The following shall be exempt:
(a) vehicles, as a general rule, with less than four wheels entered on the vehicle technical licence as category L1) and their trailers;
(b) vehicles of diplomatic missions and consular posts where reciprocity is guaranteed;
(c) passenger cars, goods vehicles up to 3,5 t in total weight 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 in the Czech Republic, 3a) or persons having their registered office or permanent residence abroad which have a permanent establishment or other organisational component in the Czech Republic, 3b)
(d) vehicles providing scheduled passenger domestic transport, provided that they travel more than 80% of the total number of kilometres carried by them during the tax period for this purpose;
(e) vehicles operated by the armed forces, civil defence vehicles, vehicles which are a mobilising reserve or emergency supply, with the exception of the vehicles referred to in Section 4 (2) (b), vehicles of the Czech Police, fire protection vehicles, vehicles of medical, mining and mountain rescue services and gas and energy equipment failures; 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,
(f) 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;
(g) electric vehicles.
Taxpayers
(1) The tax payer shall be a natural or legal person who:
(a) is an operator of a vehicle registered in the Czech Republic in a vehicle register and is registered in a technical licence;
(b) use a vehicle registered abroad in the territory of the Czech Republic, or a vehicle whose technical licence is registered as an operator by a person who has died, died or has been revoked, or a vehicle whose operator has checked out of the vehicle register.
(2) The taxpayer is also
(a) the employer, if he pays travel compensation to his employee (4a) using a passenger car or his trailer, unless the tax is already incurred by the vehicle operator;
(b) a person who uses a vehicle registered and designated as a mobilisation reserve or emergency stock4b for the purposes referred to in Article 2 (1);
(c) a permanent establishment or other organization3b) persons having their registered office or permanent residence abroad.
(2) 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, with the exception of electric cars;
(b) the sum of the largest authorised axle masses in tonnes and the number of axles for semi-trailers;
(c) the maximum authorised 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:
for mass axles
1 axle
| 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 axles
| 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 axles
| do 1 tuny | 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 axles
and more axles
| do 18 tun | 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 referred to in § 4 (2) (a), the tax rate is CZK 25 per day for the use of a passenger car or its trailer, 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 referred to in Paragraph 2 (1) which, according to the information entered in the technical certificate, are intended for activities of a production nature in plant production according to the Standard Classification of Production of the CSU, code 01.41.11. Work of a production nature in plant production, if the taxpayer is a person engaged in agricultural production.
(6) For vehicles where 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 Euro 2 level limits laid down by the UN Economic Commission for Europe Regulations 49- 02 B (Directive 91 / 542 / B / EEC, Directive 96 / 1 / EC), the UN Economic Commission for Europe 83- 03 B, C (Directive 94 / 12 / EC, Directive 96 / 44 / EC), which apply only to the category M1 with a total mass of up to 2,5 tonnes or intended for the carriage of not more than 6 persons including the driver, and the United Nations Economic Commission for Europe Economic Commission for Europe 83- 04 B, C (Directive 96 / 69 / EC, Directive 98 / 77 / EC), the tax rate referred to paragraph 1 shall be reduced by 25% to 31.12.2001 and pursuant to paragraph 2 by 25% by 31.12.2003. A reduction in the tax rate referred to in this paragraph and paragraph 5 may not be applied simultaneously to one vehicle.
(7) For vehicles where 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 Euro 3 limits, the tax rate referred to in paragraphs 1 and 2 shall be reduced by 50% until 31.12.2003. A reduction in the tax rate referred to in this paragraph and paragraph 5 may not be applied simultaneously to one vehicle.
(8) For vehicles registered in the Czech Republic until 31.12.1989, the tax rate referred to in paragraphs 1 and 2 is increased by 15%.
(9) The Euro 3 level limits are laid down in an implementing regulation.
(10) The reductions referred to in paragraphs 6 and 7 shall apply for one taxpayer to the number of semi-trailers corresponding to the number of tractors meeting the conditions for such reductions.
(11) The right of reduction referred to in paragraphs 6 and 7 for vehicles registered abroad shall be demonstrated by the taxpayer by a certificate or other document issued by the vehicle manufacturer.
(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 to which the tax was paid on entry into 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) For vehicles which are registered in the Czech Republic and for vehicles registered abroad, if they are operated 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 who have a permanent establishment or other organisational component in 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 fulfilled. 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 referred to 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.
(3) In the cases referred to in Article 4 (2) (a), the advance payment shall be calculated mutatis mutandis in accordance with paragraph 2 or at the level referred to in paragraph 6 (4); the advance payment procedure for the same passenger car or trailer may not be changed during the tax period.
(4) 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.
(5
(6) The provisions of paragraphs 1 to 5 shall 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.
(7) 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 advance payment and the tax rebate on individual vehicles shall be rounded up to the whole crown.
Tax rebate
(1) The tax rebate on vehicles used in combined transport amounts to:
| více než 120 jízd ve zdaňovacím období | 100 % daně, |
| od 91 do 120 jízd ve zdaňovacím období | 75 % daně, |
| od 61 do 90 jízd ve zdaňovacím období | 50 % daně, |
| od 31 do 60 jízd ve zdaňovacím období | 25 % daně. |
(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 (Section 8 (3)), the tax period is the period beginning on the date of entry into the Czech Republic and ending on 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 filed by a taxpayer to whom the tax is incurred in accordance with 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 tax advisor processes the return is involved, or by a taxpayer in bankruptcy proceedings. 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.
(4) 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).
(1) The Ministry of Finance may take measures to ensure reciprocity or retaliation in relation to abroad in order to offset taxation.
(2) The Ministry of Transport and Communications will issue an implementing act implementing Section 6 (9).
(3) 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.
(4) After the declaration of a state of threat to the state or to the state of war, the Government of the Czech Republic may, for the duration of the state of danger or of the state of war, by its regulation to the extent necessary to ensure the emergency or war budget of the Czech Republic 7a)
(a) make adjustments to the tax rates;
(b) to exempt, in whole or in part, vehicles used to secure actions in the context of a declared state of danger or a state of war.
(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.
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., amending and supplementing Act No. 16 / 1993 Coll., on Road Tax, Act No. 337 / 1992 Coll., on Administration of Taxes and Fees, as amended by Act No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll., and Act No. 212 / 1992 Coll., on the System of Taxes, became effective on 1 January 1994.
Act No. 243 / 1994 Coll., amending and supplementing the Act of the Czech National Council No. 16 / 1993 Coll., on Road Tax, as amended by Act No. 302 / 1993 Coll., became effective on 1 January 1995.
Act No. 143 / 1996 Coll., amending and supplementing the Act of the Czech National Council No. 16 / 1993 Coll., on Road Tax, as amended, took effect on the date of its publication (30 May 1996).
Act No. 61 / 1998 Coll., amending and supplementing the Act of the Czech National Council No. 16 / 1993 Coll., on Road Tax, as amended, took effect on the date of its publication (30 March 1998).
Act No. 241 / 2000 Coll., on economic measures for crisis situations and amending certain related laws, came into force on 1 January 2001.
Act No. 303 / 2000 Coll., amending Act No. 16 / 1993 Coll., on Road Tax, as amended, took effect on the date of its publication (7 September 2000).
Act No. 492 / 2000 Coll., amending Act No. 586 / 1992 Coll., on Income Taxes, as amended, and some other laws, came into force on 1 January 2001.
Act No. 493 / 2001 Coll., amending Act No. 16 / 1993 Coll., on Road Tax, as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, became effective on the first day of the calendar month following the date of publication (1 January 2002).
Act No. 207 / 2002 Coll., amending Act No. 16 / 1993 Coll., on Road Tax, as amended, became effective on 1 January 2003.
Prime Minister:
PhDr. Špidla v. r.
1) Act No. 56 / 2001 Coll., on the conditions of operation of vehicles on the road and amending Act No. 168 / 1999 Coll., on Insurance of Liability for Damage caused by the operation of a vehicle and amending certain related acts (Act on Insurance of Liability from the operation of a vehicle), as amended by Act No. 307 / 1999 Coll., as amended.
1a) Sections 2 and 6 of Act No. 513 / 1991 Coll., Commercial Code. Section 7 of Act No. 586 / 1992 Coll., on Income Tax, as amended.
1b) § 18 (3) of Act No. 586 / 1992 Coll.
1c) § 3 of Act No. 56 / 2001 Coll.
2) Article 15 of Decree No. 243 / 2001 Coll., on Vehicle Registration, as amended by Decree No. 496 / 2001 Coll.
3a) § 2 (4) of Act No. 586 / 1992 Coll.
3b) § 22 paragraph 2 of Act No. 586 / 1992 Coll. § 21 of Act No. 513 / 1991 Coll.
3c) § 41 of Act No. 361 / 2000 Coll., on road traffic and on the amendment of certain laws. § 2 of Decree No. 110 / 2001 Coll., laying down additional vehicles which may be equipped with a special audible warning device accompanied by a special blue warning light.
3d) § 3d and 9 of Act No. 135 / 1961 Coll., on Road, as amended by Act No. 27 / 1984 Coll.
4a) § 6 (2) of Act No. 586 / 1992 Coll.
4b) § 1 of Act No. 241 / 2000 Coll., on economic measures for crisis situations and amending certain related laws.
4c) § 4 of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended.
5) § 3 (2) (c) of Act No. 13 / 1993 Coll., Customs Act.
6) § 72 of Act No. 337 / 1992 Coll.
7) Act No. 337 / 1992 Coll.
7a) Sections 31 and 32 of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules).
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Regulation Information
| Citation | Full text of Act No. 58 / 2003 Coll., Act No. 16 / 1993 Coll., on Road Tax, as resulting from subsequent amendments |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.02.2003 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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