Act No. 98 / 1964 Coll.
Motor Vehicle Tax Act
Valid
Effective from 01.07.1964
98
THE LAW
of 5 June 1964
on motor vehicle tax
The National Assembly of the Czechoslovak Socialist Republic decided on this law:
(1) Dani from motor vehicles is subject to road motor vehicles (hereinafter referred to as "motor vehicles").
(2) Dani is not subject to motor vehicles of state-owned organisations, motor vehicles of an engine capacity not exceeding 50 cc and goods and other commercial motor vehicles powered by a diesel engine.
The tax payer shall be the person who is registered as the holder of the motor vehicle on the technical licence of the motor vehicle or on a similar licence required for motor vehicles abroad.
Exemptions
1. Goods and other commercial motor vehicles of single agricultural cooperatives and their joint ventures, goods and other commercial motor vehicles of melliorative cooperatives, as well as motor vehicles of production and consumption cooperatives,
2. motor vehicles
(a) diplomatic missions and consular posts of foreign States;
(b) members of diplomatic missions and consular posts, provided that they are not Czechoslovak citizens and that reciprocity is guaranteed;
(c) international organisations and institutions, as well as their members and employees, which belong to them under international law, in particular under international treaties negotiated by the Czechoslovak Socialist Republic, diplomatic privileges and immunities, and not on Czechoslovak citizens,
3. motor vehicles which do not have permanent posts in the Czechoslovak Socialist Republic; However, such vehicles are only exempted to the extent that they are granted similar exemptions to Czechoslovak motor vehicles by the State in which they have a permanent post.
(1) The rate of tax is fixed annually
(a) of motorcycles and other motor vehicles with a motor motor (including motor tricycles) of a cylinder capacity
| nad 50 ccm do 160 ccm včetně | 150 Kčs |
| nad 160 ccm do 180 ccm včetně | 250 Kčs |
| nad 180 ccm do 260 ccm včetně | 300 Kčs |
| nad 260 ccm | 400 Kčs |
(b) from vehicles of a cylinder capacity
| do 800 ccm včetně | 700 Kčs |
| nad 800 ccm do 1250 ccm včetně | 900 Kčs |
| nad 1250 ccm do 2000 ccm včetně | 1300 Kčs |
| nad 2000 ccm | 1600 Kčs |
(2) The rate of taxation on passenger cars with a cylinder capacity of more than 800 cc produced before 1 January 1952 is 900 CZK per year without regard to the cylinder capacity.
(3) The tax shall be increased accordingly, but not more than five times the rates laid down in paragraph 1, from motor vehicles which have permanent posts in the Czechoslovak Socialist Republic and are used by:
(a) to carry out the activities of non-state socialist organisations or non-socialist organisations;
(b) to pursue a gainful activity.
(1) The tax liability is incurred by the allocation of the registration number and is maintained when the vehicle is assigned to it; for motor vehicles which have been assigned a registration before 1 July 1964, the tax shall be payable on 1 July 1964.
(2) All taxpayers shall be obliged to notify the competent district national committee of the formation and termination of the tax liability, as well as any changes affecting the determination and collection of the tax.
The tax on motor vehicles shall be administered by the District National Committee in whose district the motor vehicle is registered in the register of the Public Security Transport Inspectorate.
(1) The tax on motorcycles [Paragraph 4 (1) (a)] is payable at the same time by 1 March at the latest, the tax on cars in two equal half-yearly instalments before 1 March and until 1 September.
(2) Where the change of the holder of the motor vehicle is made before the due date, the tax or, where applicable, the instalment shall be payable at the latest before the change of registration of the holder of the motor vehicle is made.
(3) If the tax is incurred in the current year, the tax shall be paid on the first day of the month in which the tax was incurred, in proportion to the annual rate. The tax thus calculated and, where applicable, the instalment shall be payable when the registration number is assigned.
(4) If, in the period for which the tax is payable, a change in the holder of the motor vehicle is made, the current holder shall not be entitled to refund for the part of the period where he was no longer the holder of the motor vehicle.
(5) The taxpayer is obliged to calculate the tax himself and pay it without measuring it. The increase in tax pursuant to Article 4 (3) shall be determined by the District National Committee. The amount of this increase above the basic rate shall be payable no later than 15 days after notification of the payer.
(6) If the tax or instalment is not paid on time, the taxpayer shall be obliged to pay a penalty of 10% of the annual tax rate for each and every month of delay. The penalty shall be due no later than 15 days after notification of the payer.
In the case of motor vehicles which do not have permanent posts in the Czechoslovak Socialist Republic, unless they are exempt under § 3 No 3,
1. the tax shall be imposed on the date of their entry into the territory of the Czechoslovak Socialist Republic and shall continue for the duration of their stay in that territory; However, the tax shall not be collected if the stay of the vehicle does not exceed seven days in the country,
2. the tax rate shall be one twelfth of the rate laid down in Paragraph 4 (1) for each month of residence in the Czechoslovak Socialist Republic,
3. tax is payable at the latest on departure of the vehicle from the territory of the Czechoslovak Socialist Republic.
(1) The tax shall be suspended three years after the end of the calendar year in which it became due.
(2) If measures have been taken within that period to measure or pay the tax or to exercise the tax, the new three-year period shall run from the end of the calendar year in which the taxpayer was informed.
All other persons to whom a motor vehicle has been transferred after payment of the tax are liable for the tax due.
(1) The County and Regional National Committees check whether the tax has been paid in full in time.
(2) The driver of the motor vehicle shall carry a proof of payment of the tax when driving and submit it at the request of the inspection authority, otherwise the inspection authority may hold the certificate of the technical certificate of the motor vehicle.
The rules governing proceedings in matters of taxation and taxation *) apply to proceedings in matters of that tax.
Authorities In carrying out their tasks, public security shall also carry out checks on the proof of payment of the tax.
Ministry of Finance
1. Issue regulations for the implementation of this Act,
2. may exempt motor vehicles from tax
(a) social or other organisations;
(b) disabled persons unable to move;
(c) citizens performing military basic service;
3. may take measures to prevent irregularities or hardships which might arise in the implementation of this law;
4. may take other measures, where necessary, to ensure that the tax is collected or paid properly, in particular to set other payment deadlines.
This Act shall take effect on 1 July 1964.
Novotný v. r.
Fierlinger v. r.
Lenárt v. r.
*) Decree No. 16 / 1962 Coll., on Proceedings on Taxes and Fees.
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Regulation Information
| Citation | Act No. 98 / 1964 Coll., on Motor Vehicle Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.06.1964 |
|---|---|
| Effective from | 01.07.1964 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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