Decree of the Ministry of Finance No. 99 / 1964 Coll.
Decree of the Ministry of Finance implementing the Motor Vehicle Tax Act
Valid
Effective from 01.07.1964
99
DECLARATION
Ministry of Finance
of 12 June 1964
implementing the Motor Vehicle Tax Act
The Ministry of Finance provides, pursuant to Section 14 of Act No. 98 / 1964 Coll., on Motor Vehicle Tax ("the Act '):
(to Section 1 of the Act)
(1) In order to determine the type of motor vehicle, the relevant marking shall be that shown on the technical certificate of the motor vehicle. In doubt, the competent county transport inspector shall decide.
(2) Dani is subject to all road motor vehicles with a petrol combustion engine, including those for which the fuel-fuelled fuel (e.g. generator, liquefied, compressed gas, etc.), as well as passenger cars with a diesel engine, the holders of which are citizens or organisations (according to registration in the technical licence of the motor vehicle or similar licence required for motor vehicles abroad), with the exception of state organisations.
(k § 2 of the Act)
(1) Any person registered on 1 January or 1 July and, in the case of motor vehicles not yet assigned a registration, on the first assignment of a registration plate shall be the holder of the motor vehicle. Who is registered as holder of a motor vehicle on 1 July 1964 is obliged to pay a tax for six months.
(2) The tax on motor vehicles shall also be levied on single agricultural cooperatives and on their holdings, on melioration cooperatives, on cooperative organisations, on voluntary social organisations and on their businesses, and on other organisations, where they are legal persons.
(to Article 3 of the Act)
(1) The motor vehicles of the authorities of the National Front and the organisations associated therein, including those of those organisations, shall be exempt from tax if the National Front is economically managed, as well as the motor vehicles of the political parties, the authorities of the Revolutionary Trade Union Movement and its special purpose equipment and motor vehicles of the authorities of the Union for cooperation with the Army. However, the exemption provided for in this paragraph shall be granted only to motor vehicles of the headquarters and regional and regional components of those organisations. The motor vehicle tax shall also be exempt from motor vehicles of the organizational units of the Czech Advocacy (Office of the Czech Advocacy, Regional Associations and Legal Advocates).
(2) Power-driven vehicles are vehicles intended for the transport of goods, including delivery vehicles up to 900 kg load capacity, dumpers, etc., as well as bulk vehicles (i.e. with more than 8 seats, except for the driver's seat).
(k § 4 of the Act)
(1) Like motorcycles, motorcycles with side-cars, motor tricycles and other motor vehicles equipped with a motor motor motor are assessed. Motorcycle engine means an engine normally manufactured in series for use in the propulsion of single-track motor vehicles; Such an engine may be used to drive vehicles other than those specifically single-track only without substantial modification. Paragraph 1 (1) of the last sentence shall apply mutatis mutandis.
(2) Like cars, wheelchairs are assessed when they are not equipped with a motorcycle engine.
(3) From motor vehicles used for the performance of the activities of the organisations referred to in Article 4 (3) of the Act and from motor vehicles used for gainful activities, the tax will be increased accordingly but not more than five times the basic rate. The number of kilometres travelled may be used to determine the increase. If a car reaches more than 6000 km per year (a motorcycle of more than 5000 km), the basic tax rate shall be increased in proportion to the total number of kilometres travelled.
(4) The taxpayers referred to in the preceding paragraph shall notify the district national committee by 15 January and by 15 July of the number of kilometres travelled and the quantities of fuel consumed during the past half-year.
(5) The tax shall be increased on motor vehicles used for the pursuit of a gainful activity, even if motor vehicles are used for gainful purposes by a person other than the holder.
(6) Vehicles shall be used for gainful purposes if the income from the activity for which the vehicles are used is subject to the public income tax on the holder of the vehicle or the person who uses the vehicles. The use of motor vehicles for hire or reward is also considered to be a gainful activity. *)
(k § 5 of the Act)
(1) A change in the position of the vehicle does not affect the tax liability, even if a new registration plate is assigned to the vehicle.
(2) All taxpayers (Article 2 of the Act) are required to notify the competent district national committee of the existence of a tax liability (Article 5 of the Act) on the form "Report on Motor Vehicle Tax" (hereinafter referred to as the "Report") issued by the Ministry of Finance, the transfer of a motor vehicle to another holder, the abolition of the tax liability, as well as to notify normally changes affecting the determination and collection of the tax.
(3) All persons (both natural and legal) who, on 1 July 1964, are holders of motor vehicles which have been assigned a registration number and are obliged to pay the duty on motor vehicles shall report in accordance with the preceding paragraph within the time limit set by the Ministry of Finance and published in the daily press. All persons liable for tax after 1 July 1964 shall also be required to report within the same period, but before the reporting period for 1964 is announced.
(4) If the tax is incurred after the deadline laid down by the Ministry of Finance in accordance with the preceding paragraph, the taxpayer shall be required to report on the form within 15 days of the vehicle being assigned a registration number. Any changes affecting the determination and collection of tax, the loss of tax liability and the transfer of a motor vehicle to another holder shall also be reported within 15 days of the change, the loss of tax liability or the transfer of the vehicle.
(5) The provisions of the preceding paragraphs shall not apply to holders of motor vehicles which do not have a permanent station in the country.
(Articles 6 and 7 of the Act)
(1) The tax on motor vehicles registered at the Transport Inspectorate of the Public Security Administration in Prague is administered by the National Committee of the City of Prague.
(2) The tax is paid by postal order for the account of the National Insurance Authority Inspectorate in the district of the county national committee concerned. Motorcycle tax is paid for the whole year, car tax payment (half of the annual tax rate) together with insurance premiums for statutory liability for damage caused by the operation of motor vehicles. *)
(3) The tax for 1964, at the rate of half of the rates set out in Section 4 of the Act, is liable to pay who was registered as holder of a motor vehicle on 1 July 1964, even if the vehicle was transferred to another holder before the tax is due.
(4) The change in the person of the holder of the motor vehicle (e.g. by transfer or other transfer, inheritance, etc.) does not affect the tax liability for the period to which the tax is payable, even if a new registration plate has been assigned to the vehicle as a result of the change.
(5) (a) If the change of the holder of the motor vehicle occurs after 31 December but before 1 March, the following shall be due at the latest when the change of the holder of the motor vehicle is registered:
motorcycle tax for the whole year, * *)
from cars first tax payment (half of the annual rate). * * *)
(b) If the car holder changes after 30 June, but before 1 September, the second tax payment due (half of the annual rate) shall be at the latest when the change is registered. †)
(6) If tax is incurred during the year, the tax shall be calculated in proportion to the annual rate. † †)
(7) If the tax is paid on a pro rata basis (twelfth for each month started), the tax shall be rounded down to the whole crown.
(8) If, during the tax year, the loss of the motor vehicle is due to the loss of tax liability, the amount corresponding to the proportional part of the annual tax for the whole months missing by the end of the period shall be recovered at the request of the tax payer.
(k § 8 of the Act)
Holders of motor vehicles which do not have a permanent post in the country shall pay the tax to the account of any State Insurance Authority inspector; on departure from the territory of the Czechoslovak Socialist Republic they will prove the payment of tax to the paying customs authority. If the tax has not been paid, it shall be collected by the customs authority handling the vehicle on departure from the territory of the Czechoslovak Socialist Republic and carried to the account of the Inspectorate of the State Insurance Company in whose district it is customs.
(to Article 11 of the Act)
(1) The taxpayers are obliged to cooperate in the inspection, provide explanations and provide evidence of the facts relating to the timely and correct payment of the tax.
(2) In particular, proof of payment shall be provided of the bill of lading or a written confirmation by the inspector of the State Insurance Company, issued at the request of the taxpayer.
(3) If the driver of a motor vehicle cannot prove payment of the tax, the inspection authority shall be entitled to withhold the certificate of the technical licence of the motor vehicle. The certificate retained shall be returned by the district national committee on presentation of proof that the penalty payment has been made.
(k § 13 of the Act)
Authorities Public security shall be required for road traffic control, registration of vehicles as well as on all other occasions to ascertain whether or not a tax has been paid properly on a vehicle subject to motor vehicle tax and to notify without delay to the relevant district national committee any defects detected.
This Decree shall take effect on 1 July 1964.
Minister of Finance:
Dvořák v. r.
*) Decree No. 74 / 1961 Coll., on the rental and use of road vehicles for motor transport (Part Four).
*) Decree No. 38 / 1957 Ú. l., on the implementation of insurance of statutory liability for damage caused by the operation of motor vehicles
* *) Example No 1: The taxpayer holds a motorcycle ČZ cylinder content 250 cc, annual tax 300 Kcs. The tax for 1964 is paid properly. On 10 January 1965, the toll holder will sell the motorcycle - the change of holder will properly announce to the DMV. In order for a new holder to be registered, 300 CZK of taxes should be paid for 1965, even if the tax is normally due only on 1 March.
* * *) Example No 2: The taxpayer is holder of the Škoda - Sedan passenger car content 1221 ccm, annual tax 900 CZK. The tax for 1964 is paid properly. On 10 January 1965, the taxpayer will sell the car - the sale and the new holder will report to the DMV. The first instalment, i.e. half of the annual tax rate of 450 CZK, must be paid for the registration of the new holder, even if this instalment is otherwise due only on 1 March 1965. As of 1 September 1965, the new taxpayer is obliged to pay a second tax payment of 450 CZK.
†) Example 3: As for example 2 - The first tax payment for the current year 1965 is properly paid. On 20 July 1965 a car will be sold. In order to register the new holder, a second instalment of tax, i.e. half of the annual rate of 450 CZK, may not be due until 1 September 1965. The tax for 1966 is paid by the new taxpayer on normal due dates.
† †) Example: In April 1965 a new car will be bought with a cylinder capacity of 1493 ccm and will still be assigned a registration in April. The annual tax rate for cars from 1,250 ccm to 2,000 ccm is 1,300 ccs. The taxpayer pays for April to June 1965 prior to the assignment of the registration number (Section 7 (3) of the Act) 3x130012 = 324Kcs. As of 1 September, they will pay a second instalment, i.e. half of the annual rate = 650 CZK.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 99 / 1964 Coll., implementing the Motor Vehicle Tax Act |
|---|---|
| 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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