Law No. 16/1993 Coll. Road Tax
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(Valid from January 1, 2014)
16/1993 Coll.
ACT
Czech National Council
of 21 December 1992
Road Tax
as amended by Act No. 302/1993 Coll., Act No. 243/1994 Coll., Act No. 143/1996 Coll.
Consolidated Act No. 239/1996 Coll., Act No. 61/1998 Coll. the full wording of Act No. 190/1998 Coll.
as amended by Act No. 241/2000 Coll., Act No. 303/2000 Coll., Act No. 492/2000 Coll., Act No. 493/2001 Coll.
Act No. 207/2002 Coll., Act No. 102/2004 Coll., Act No. 635/2004 Coll., Act No. 545/2005 Coll., Act No. 270/2007 Coll., Act No. 296 / 2007 Coll.
Act No. 246/2008 Coll . , Act No. 281/2009 Coll . , Act No. 199/2010 Coll . , Act No. 30/2011 Coll . , Act No. 375/2011 Coll . and Law No 344/2013 Sb .
Czech National Council passed the following Act:
§ 1
Purpose of Act
repealed by Law No. 207/2002 Coll.
§ 2
Subject to tax
( 1) The subject of road tax are road motor vehicles and their trailers (hereinafter referred to as ” vehicles”)
- a) registered in the Czech Republic
b ) operating in the Czech Republic and
c ) used
1 ) for income tax of legal entities , except for the use of public benefit activities taxpayer from corporate income tax if his income from this activity are not subject to income tax or
2 ) for income tax for natural persons or activities directly related to the activity which derives income from self-employment under the law regulating income tax.
( 2 ) For the purposes of road tax
- a) is a Czech Television , Czech Radio , Czech Press Agency and public health insurance benefit for income tax of legal entities ,
b ) the revenue Czech Television, Czech Radio and Czech Press Agency , which is not subject to tax on corporate income , determined as if those taxpayers were publicly beneficial tax payers of corporate income tax .
( 3) The taxes are always road vehicles with a maximum permissible weight of over 3.5 tonnes intended exclusively for the carriage of cargo and registered in the Czech Republic.
(4) The taxes are not
- a) special track cars 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) a vehicle that has been granted a special license plate. 2)
§ 3
Exemption
Are exempt from tax:
- a) vehicles usually with less than four wheels incorporated in the vehicle registration certificate as L and their trailers,
- b) vehicles of diplomatic missions and consular posts, if reciprocity is guaranteed,
- c) vehicles providing passenger line domestic transport provided for this purpose traveled more miles than 80% of the total number of kilometers they traveled in the tax period
d ) vehicles operated by the armed forces , civil defense vehicles , vehicle security forces 2a ) , municipal police , volunteer firefighters , vehicles, health service providers, mining vehicles and mountain rescue services and emergency service gas and energy equipment , vehicles must be equipped with a special audible warning equipment and special warning light blue color registered in the registration book of the vehicle . For vehicles healthcare providers and mining vehicles and mountain rescue services are not equipped with separate audible warning device and a special warning light blue color is relevant to their designation in the vehicle registration document (ambulances , rescue )
- e) special samosběrová vehicles (sweeper), special single-purpose vehicle – road markers and road vehicle administrations 3d) or persons authorized manager of communications, which are used exclusively to protect the viability and practicability of roads, 3d) with the exception of passenger cars,
- f) vehicles for the transport of persons or vehicles for the transport costs to MPW less than 12 tons, which
1) are electrically powered,
2) have a hybrid combining the combustion engine and electric motor,
3) used as fuel, liquefied petroleum gas or LPG known as compressed natural gas known as CNG or
4 ) are equipped with an engine designed by the manufacturer to the combustion of petrol and ethanol, known as E85 85 ,
g ) fire protection vehicles used by units of the fire brigade under the law regulating fire protection fitted with a separate audible warning device supplemented by special warning light blue color registered in the vehicle registration document ,
h ) vehicles that are mobilizing reserve or standby supply if they are not used for business .
§ 4
Payers
(1 ) The taxpayer is the one who
- a) the operator of the vehicle as listed in the vehicle registration document ,
- b) a vehicle used in the technical certificate is registered as the operator of the person who died, disappeared or been canceled, or vehicle, the operator is logged off from the vehicle register.
(2) taxpayer is also
- a) the employer pays travel expenses if your employees 4) using a car or trailer, if tax has already suffered the operator of the vehicle,
b ) a person who uses a vehicle registered and designated as mobilization reserve or contingency reserve 4b)
c ) organizational units persons domiciled or permanently residing abroad .
(3) If the same vehicle for multiple payers, the tax is jointly and severally.
(4 ) A permanent establishment under the laws of personal income tax domiciled or permanently residing abroad is considered an organizational unit pursuant to paragraph 2 . c ) .
§ 5
The tax base
The tax base is
- a) engine cylinder capacity in cm3 for passenger vehicles, except passenger cars to be electric,
- b) the sum of the largest permissible axle loads in tonnes and axles for trailers
- c) the maximum allowable weight in tonnes and axles for other vehicles.
Tax rates
§ 6
(1) Annual rate of tax on the tax base pursuant to § 5. a) is the engine capacity
| to 800 cm3 | 1 200 CZK | |
| above 800 cm3 to 1250 cm3 | 1 800 CZK | |
| above 1250 cm3 to 1500 cm3 | 2 400 CZK | |
| over 1500 cm3 to 2000 cm3 | 3 000 CZK | |
| over 2000 cm3 to 3000 cm3 | 3 600 CZK | |
| of 3000 cm3 | 4200 CZK. |
(2) The annual rate of tax base pursuant to § 5. b) and c) is
| when the number of | weight | |
| Axle | ||
| 1 axle | ||
| to 1 ton | 1 800 CZK | |
| over 1 ton to 2 tons | 2 700 CZK | |
| over two tons to 3.5 tons | 3 900 CZK | |
| over 3.5 tonnes up to 5t | 5400 CZK | |
| over 5 tons to 6.5 tons | 6900 CZK | |
| over 6.5 tons to 8 tons | 8400 CZK | |
| over 8 tons | 9600 CZK | |
| 2 axles | ||
| to 1 ton | 1 800 CZK | |
| over 1 ton to 2 tons | 2 400 CZK | |
| over two tons to 3.5 tons | 3 600 CZK | |
| over 3.5 tonnes up to 5t | 4 800 CZK | |
| over 5 tons to 6.5 tons | 6000 CZK | |
| over 6.5 tons to 8 tons | 7200 CZK | |
| over eight tons to 9.5 tons | 8400 CZK | |
| over 9.5 tons to 11 tons | 9600 CZK | |
| over 11 tons to 12 tons | 10 800 CZK | |
| over 12 tons to 13 tons | 12 600 CZK | |
| over 13 tons to 14 tons | 14 700 CZK | |
| over 14 tons to 15 tons | 16 500 CZK | |
| over 15 tons to 18 tons | 23 700 CZK | |
| over 18 tons to 21 tons | 29 100 CZK | |
| over 21 tons to 24 tons | 35 100 CZK | |
| over 24 tons to 27 tons | 40 500 CZK | |
| over 27 tons | 46 200 CZK | |
| 3 axles | ||
| in 1 t | 1 800 CZK | |
| over 1 ton to 3.5 tons | 2 400 CZK | |
| over 3.5 t to 6 t | 3 600 CZK | |
| over six tons to 8.5 tons | 6000 CZK | |
| over 8.5 tons to 11 tons | 7200 CZK | |
| over 11 tons to 13 tons | 8400 CZK | |
| over 13 tons to 15 tons | 10 500 CZK | |
| over 15 tons to 17 tons | 13 200 CZK | |
| over 17 tons to 19 tons | 15 900 CZK | |
| over 19 tons to 21 tons | 17 400 CZK | |
| over 21 tons to 23 tons | 21 300 CZK | |
| over 23 tons to 26 tons | 27 300 CZK | |
| over 26 tons to 31 tons | 36 600 CZK | |
| over 31 tons to 36 tons | 43 500 CZK | |
| over 36 tons | 50 400 CZK | |
| 4 axles and | ||
| more axles | ||
| to 18 tons | 8400 CZK | |
| over 18 tons to 21 tons | 10 500 CZK | |
| over 21 tons to 23 tons | 14 100 CZK | |
| over 23 t 25t | 17 700 CZK | |
| over 25 tons to 27 tons | 22 200 CZK | |
| over 27 tons to 29 tons | 28 200 CZK | |
| over 29 tons to 32 tons | 33 300 CZK | |
| over 32 tons to 36 tons | 39 300 CZK | |
| over 36 tons | 44 100 CZK. |
(3) The annual tax rate is determined for each individual vehicle as indicated in the technical documents for the vehicle.
(4) In the case under § 4, paragraph 2, point. a) the tax rate is 25 CZK for each day using a car or trailer, if the taxpayer (employer) preferable.
(5 ) The rate of tax under paragraph 2 shall be reduced by 25 % for vehicles that are used for business activities in crop production according to the classification CPA , code 01.61.10 Support services to crop production , if the taxpayer person operating agricultural production.
(6) The tax rate under paragraphs 1 and 2 vehicles reduced by 48% over the next 36 calendar months from the date of first registration and 40% more over the next 36 calendar months and 25% more over the next 36 calendar months. Entitlement to the reduction in tax rates arises from the calendar month of first registration of the vehicle and ends with the same vehicle after 108 calendar months. When you change the vehicle operator with the right to reduce the tax rate for the new operator can apply the reduction in tax rates in the first calendar month of entry of the change in the technical operator’s license. At the same vehicle is not currently in the tax rates under this paragraph and in paragraph 5 Reducing the tax rate does not apply to vehicles registered between 1 January 1999 the operator was until Army of the Czech Republic.
(7) For vehicles imported from abroad proves taxpayer entitled to a tax rate reduction under paragraph 6 of the certificate or other evidence of the first registration of vehicle registration issued by the competent authority in the foreign registration authority or the Czech Republic, which has no data to the vehicle in which the first authorization recorded.
(8) For vehicles first registered in the Czech Republic or abroad to 31 December 1989 the tax rate referred to in paragraphs 1 and 2 increased by 25%.
(9 ) Notwithstanding the date of the first registration tax rate pursuant to paragraph 2 shall be reduced by 100 % for trucks including tractors , trucks, trailers and semi-trailers, trucks with MPW of over 3.5 tonnes and less than 12 tonnes if
- a) they are used to utilities for income tax of legal persons only to the activities of which resulting revenues are not subject to income tax ,
b ) they are used by a natural person only activity from or directly related to that do not derive income from self-employment under the law regulating income tax , or
c ) it is a training vehicle under the law governing the acquisition and improvement of professional competence to drive motor vehicles that are used for activities from which
1 ) resulting income is subject to tax on corporate income , or
2 ) have income from self-employment .
(10) The tax rate under paragraph 2 shall be reduced by 48% for commercial vehicles including trucks, trailers and cargo trailers with a maximum allowed weight of 12 tonnes or more, under the conditions specified in paragraph 9 At the same vehicle is not currently in the tax rates under this paragraph and in paragraph 6
§ 7
repealed by Law No. 102/2004 Coll.
Establishment and termination of tax liability, maturity, payment,
and rounding taxes and tax advances
§ 8
(1 ) For vehicles tax is payable from the calendar month in which they met the relevant factors listed in § 2 paragraph 1 and 2 Taxpayers of these vehicles submit a tax return under § 15 at the local tax office .
( 2) For vehicles referred to in paragraph 1 shall cease to tax in the calendar month in which there are no longer relevant facts stated in § 2 paragraph 1 and 2 However, if during the tax period to a change in the person of the taxpayer , the tax liability expires original taxpayer is the calendar month preceding the calendar month prior to the tax due for the new taxpayer .
§ 9
(1) For vehicles in which during the reporting period occurs or expires tax, the tax amounts proportional tax rate corresponding to the product of one-twelfth of the annual tax rate and the number of calendar months from the beginning of the tax year or a calendar month in which the excise duty to end of the taxable period or the end of the calendar month in which the tax expired.
(2) As well as the creation of tax liability is assessed on the denial of tax exemption and, like the extinction of tax liability is assessed entitlement to exemption.
§ 10
(1) The taxpayer pays tax advances, which are due by 15 April, 15 July, 15 October and 15 December.
(2) Advance tax is calculated at 1/12 the annual tax rate for each calendar month in which the vehicle is maintained, created or destroyed during the relevant tax period.
(3) In cases under § 4, paragraph 2, point. a) the deposit calculated by analogy with paragraph 2 or at the rate according to § 6, paragraph 4, taking the advance payment procedure is not in the same car or trailer during the tax period of change.
(4) The applicable period is the calendar quarter immediately preceding the calendar month to which it fell due date backup. The deposit payable on the 15th December is a decisive period of October and November.
(5) Advance tax is payable in the case of vehicles referred to in § 3, provided they meet the conditions for entitlement to relief.
(6) the taxpayer, if the operator of the vehicle at a reduced rate according to § 6 paragraph 10, the only one advance tax of at least 70% of annual tax liability by 15 December reporting period.
(7) A taxpayer shall keep records of tax paid and tax advances by the vehicles referred to in § 8, paragraph 1
§ 11
Tax, advance tax and tax credit for individual vehicles are rounded to whole crowns.
§ 12
Tax relief
(1) combined transport for the purposes of this Act, means a shipment of goods in one and the same transport unit (in a large container, swap body, container, rolling) or in a truck, trailer, tractor trailer with or without tractor unit, which uses the rail also or inland waterway transport section of the rail or inland waterway exceeds 100 miles as the crow flies, and if its initial and final section consists of carriage by road
- a) the place of loading or unloading goods and the nearest railway station or suitable for the transhipment of combined transport, or
- b) the place of loading or unloading of goods and inland port, if the distance does not exceed 150 km as the crow flies.
(2) A vehicle used exclusively for the carriage in the initial or final leg of combined transport is a tax credit of 100%.
(3) For a vehicle that will take place in the combined transport in the taxable period
more than 120 rides is a 90% tax
from 91 to 120 runs off 75% of the amount of tax
from 61 to 90 runs is 50% tax
from 31 to 60 runs off 25% is tax.
If the distance traveled territory of the Czech Republic longer than 250 kilometers, counted for the purposes of tax relief such as two horseback riding.
(4) Entitlement to tax credit the taxpayer demonstrates shipping documents with confirmed data combined transport terminal, or loading and unloading railway station suitable for transshipment or inland port.
(5) apply the tax credit the taxpayer with the local tax administrator.
§ 13
The taxable period
The tax period is the calendar year.
Provisions Empowering, Repealing and Final
§ 14
Performed reconstruction of the vehicle, which has the effect of altering the tax base and the annual tax rate does not change the tax liability during the tax period.
§ 15
Tax return
(1 ) Tax returns filed taxpayer whose tax is payable under § 8, paragraph 1 , not later than 31 January of the calendar year following the expiration of the tax period , even in cases where it is on the taxpayer to whom the grant of a tax advisor or the taxpayer whose insolvency or impending bankruptcy is dealt with in insolvency proceedings. The return shall be made as vehicles exempt, except the vehicles referred to in § 3 . a) and b).
(2) A taxpayer referred to in paragraph 1 is obliged to tax in the tax return itself to calculate it and pay the tax within the time limit for filing. When calculating the tax in a tax return, the taxpayer referred to in § 4, paragraph 2, point. a) amend the procedure chosen for the payment of advances, while at the same car or trailer can not be combined tax rate pursuant to § 6 paragraph 1 and in accordance with § 6 paragraph 4
(3) tax Taxpayers who operate a vehicle at a reduced rate according to § 6, paragraph 9, do not give a tax return for non-tax liability of another vehicle.
§ 16
(1 ) Interest on arrears that arose in taxes due to the delay that occurred before the determination of the tax is payable on the replacement within 30 days of its determination.
(2) The provisions of this Act shall apply, unless an international treaty that is binding the Czech Republic, no alternative arrangements.
(3) The tax in the payment area (additional payment acreage) in road tax does not tax base.
(4 ) A new taxpayer is required to file an application for registration of road tax by the due date closest advance tax under § 10 first paragraph
§ 17
After the declaration of state emergency or war may Czech government for the duration of a state of emergency or war, by Regulation, to the extent necessary to provide emergency or war budget 7b)
- a) an adjustment in tax rates,
- b) wholly or partially exempt vehicles used to ensure the actions within the declared state of emergency or war.
§ 17a
(1 ) The amounts paid tax during the tax year 1993 , in the case of a vehicle referred to in § 8, paragraph 1 , which exceeds the tax liability under the current legislation in 1993 as an overpayment of tax under a special regulation . Similarly, the proceeds of the tax administrator , in cases where the taxpayer 31 January 1994 to request, in which he can claim exemption under § 3, paragraph 2, or qualify for a tax credit under § 12 paragraph 3 for the fiscal year 1993.
(2) was created to tax the vehicles mentioned in § 8, paragraph 1, in November or December 1993, the taxpayer will pay a proportional amount of tax attributable to these vehicles by 31 January 1994.
§ 18
The Act of the Czech National Council No. 339/1992 Coll. On road tax.
- 19
This Act comes into force on 1 January 1993.
Uhde v r
Klaus v. r
________________________________________________________________
1c) § 3 of Act No. 56/2001 Coll.
2) § 15 of Decree No. 243/2001 Coll., Vehicle registration, as amended by Decree No. 496/2001 Coll.
2) § 1, paragraph 1 of Act No. 361/2003 Coll. Service of members of security forces.
3d) 3d and § 9 of Act No. 135/1961 Coll. On roads, as amended by Act No. 27/1984 Coll.
4) § 6, paragraph 2 of Act No. 586/1992 Coll., As amended.
4b) § 1 of Act No. 241/2000 Coll. On economic measures for crisis situations and amending certain related acts.
7b) § 31 and 32 of Act No. 218/2000 Coll. On budgetary rules and amending certain related acts (budgetary rules).