16/1993 Coll.



LAW



The Czech National Council



of 21 April 2004. December 1992



about the road tax



Change: 302/1993 Coll.



Change: 243/1994 Coll.



Change: 143/1996 Coll.



Change: 61/1998 Coll.



Change: 61/1998 Coll. (part)



Change: 303/2000 Sb.



Change: 241/2000 Coll., 492/2000 Sb.



Change: 493/2001 Sb.



Change: 207/2002 Sb.



Change: 102/2004 Sb.



Change: 102/2004 Coll. (part)



Change: 635/2004 Sb.



Change: 545/2005 Coll.



Change: 270/2007 Sb.



Change: 296/2007 Sb.



Change: 246/2008 Sb.



Change: 281/2009 Coll., 199/2010 Sb.



Modified: 30/2011 Sb.



Change: 375/2011 Sb.



Change: 344/13 Sb.



Change: 267/2014 Sb.



The Czech National Council agreed on this law:



§ 1



cancelled



§ 2



The subject of the tax



(1) subject to tax road road motor vehicles and their

trailers (hereinafter referred to as "vehicle")



and) registered in the Czech Republic,



(b)) operating in the Czech Republic and



(c))



1. taxpayer income tax of legal persons, with the exception of the use of the

the activities of the public economic interest of the taxpayer, the income tax of legal persons,

If the income from this activity are not subject to income tax, or



2. the taxpayer, the income tax of physical persons to the activity or in direct

the context of the activities from which the revenue of a separate activity

According to the law governing the income tax.



(2) for the purposes of road tax



and) is a Czech television, Czech Radio, Czech news agency and health

the insurance company publicly beneficial taxpayer income tax of legal entities

persons,



(b)), the revenue of the Czech television, Czech radio and Czech press

the offices, which are not subject to income tax of legal persons,

determine, as if these taxpayers were publicly benefit taxpayers

income tax of legal persons.



(3) subject to tax road are always vehicles with the maximum allowed

weight of over 3.5 tonnes intended exclusively for the carriage costs and registered

in the Czech Republic.



(4) are not subject to tax



and a special belt and cars) other vehicles under the Special

legislation, ^ 1 c) as well as of agricultural and forestry tractors and their

trailers and other special vehicles according to a special legal

Regulation ^ 1 c)



(b)), which was allocated to the vehicle's special registration number. ^ 2)



§ 3



Exemption from taxes



Since taxes are exempted:



and as a rule) of the vehicle with less than four wheels registered in the technical

the licence of the vehicle as the category, and their trailers,



(b)) vehicles of diplomatic missions and consular posts, if it is guaranteed

reciprocity,



(c) ensuring regular passenger vehicles) national transport for the

provided, that for this purpose, covering more than 80% of the kilometres of

the total number of miles traveled by them in the period,



d) vehicles operated by the armed forces, civil defence,

vehicle security forces ^ 2a), the municipal police, the voluntary

fire vehicle provider health services, vehicles, mining and

the mountain rescue service and breakdown service of gas and

energy equipment; the vehicle must be equipped with a special sound

warning devices and special warning light blue color

registered in the technical certificate for the vehicle. Provider for vehicle

health services and vehicles for mining and mountain rescue services not approved

Special audible warning devices and special warning light

the blue color is a decisive mark in the technical certificate of the vehicle

(ambulance, záchranářská),



(e)) special samosběrová (sweeping), a special single-purpose

vehicle-markers of roads and vehicle administrators ^ 3d) or persons

the administrator responsible for communications, which are used exclusively for the

skiing conditions on security and feasibility of road pricing, the 3d ^ ^)

the exception of cars,



f) vehicles for the transport of persons or vehicles for the carriage of goods with the greatest

permissible weight of less than 12 tonnes, which



1. electric drive,



2. have a hybrid powertrain that combines an internal combustion engine and electric motor,



3. use as fuel liquefied petroleum gas LPG or known as the

compressed natural gas, or CNG, known as



4. are equipped with an engine intended by its manufacturer to combustion

Automotive gasoline and ethanol, known as E85, 85



(g)) of the vehicle fire protection used by fire rescue unit

the choir company according to the law governing fire protection fitted

a separate audible warning device with a special warning

light blue colors registered in the technical certificate of the vehicle,



h) vehicles which are mobilizing reserve or standby reserve,

If they are not used for business.



§ 4



The taxpayers of the tax



(1) the taxpayer of the tax is the one who



and as the operator of a vehicle) is entered in the technical certificate of the vehicle,



(b)), in which the vehicle is used the technical licence is written as

the operator, the person who has died, disappeared or was cancelled, or

the vehicle, which the operator is logged off from the register of vehicles.



(2) the taxpayer tax is also



and, if the employer pays) travel allowances to its employees ^ 4a)

for the use of a personal car or trailer, if

tax obligation already to the operator of the vehicle,



(b)) a person who uses the vehicle registered and specified as the mobilization

reserve or standby reserve ^ 4b)



(c)) the persons established or permanent residents abroad.



(3) if in the same vehicle, the tax payers more together and

severally liable.



(4) permanent establishment in accordance with the legislation governing income tax

persons established or resident in a foreign country shall be deemed to

organizational folder in accordance with paragraph 2 (a). (c)).



§ 5



The tax base



The taxable amount is



and) engine capacity in cm3 for passenger cars with the exception of the

passenger cars to electric drive,



(b) the sum of the largest allowed mass) on the axle in tonnes and the number of

axles for semi-trailers,



(c)) the largest weight in tonnes and the number of axles for other

vehicles.



Tax rates



§ 6



(1) the annual rate of the tax on the taxable amount pursuant to section 5 (b). and when)

engine capacity engine

to 800 cm3 1 200 Czk

over 800 cm3 to 1 800 Czk 1250 cm3

over 1250 cc to 1500 CC 2 400 Czk

over 1500 cm3 and 2000 cm3 3 000 Czk

over 2000 CC to 3000 CC 3 600 Czk

over 3000 cm3 4 200 Czk.



(2) the annual rate of the tax on the taxable amount pursuant to section 5 (b). (b)), and (c)) shall be in the

the number of axles, the weight of the

1 axle

up to 1 ton of Czk 1 800

over 1 t to 2 t 2 700 Czk

over 2 t to 3.5 t 3 900 Czk

over 3.5 t to 5 t 5 400 Czk

over 5 t to 6.5 t 6 900 Czk

over 6.5 t 8 t 8 400 Czk

over 8 t 9 600 Czk



2 axles

up to 1 ton of Czk 1 800

over 1 t to 2 t 2 400 Czk

over 2 t to 3.5 t 3 600 Czk

over 3.5 t to 5 t 4 800 Czk

over 5 t to 6.5 t 6 000 Czk

over 6.5 t 8 t 7 200 Czk

over 8 t to 9.5 t 8 400 Czk

over 9.5 t 11 t 9 600 Czk

over 11 t to 12 t 10 800 Czk

over 12 t 13 t 12 600 Czk

over 13 t to 14 t 14 700 Czk

over 14 t 15 t 16 500 Czk

over 15 to 18 t 23 700 Czk

over 18 to 21 t 29 100 Czk

over 21 to 24 t 35 100 Czk

over 24 to 27 t t 40 500 Czk

over 27 t 46 200 Czk



3 axles

up to 1 t 1 800 Czk

over 1 t up to 3.5 t 2 400 Czk

over 3.5 t 6 t 3 600 Czk

over 6 t to 8.5 t 6 000 Czk

over 8.5 t 11 t 7 200 Czk

over 11 to 13 t 8 400 Czk

over 13 t 15 t 10 500 Czk

over 15 t 17 t 13 200 Czk

17 to 19 above t t 15 900 Czk

over 19 t to 21 t 17 400 Czk

over 21 t 23 t 21 300 Czk

over 23 t to 26 t 27 300 Czk

above 26 to 31 t 36 600 Czk

over 31 to 36 t 43 500 Czk

over the 36 t 50 400 Czk



4 axle

and more axles

up to 18 t 8 400 Czk

over 18 to 21 t 10 500 Czk

over 21 t 23 t 14 100 Czk

over 23 t up to 25 t 17 700 Czk

over 25 to 27 t 22 200 Czk

27 to 29 over t t 28 200 Czk

over 29 t to 32 t 33 300 Czk

over 32 to 36 t t 39 300 Czk

over the 36 t 44 100 Czk.



(3) the annual tax rate is determined for each individual vehicle data

referred to in the technical documents for the vehicle.



(4) in the case referred to in section 4, paragraph 4. 2 (a). and the tax rate) is $ 25 for each

day use of the car or trailer, if it is

for the taxpayer (the employer).



(5) the tax rate referred to in paragraph 2 shall be reduced by 25% for vehicles which are

used for production activities the nature in crop production by

classification CZ-CPA, production code 01.61.10 support services for

crop production, is a tax payable by a person engaged in agricultural

the production.



(6) the tax rate referred to in paragraphs 1 and 2 are for vehicles reduced by 48% for

the following 36 calendar months from the date of their first registration, and

about 40% for the following additional 36 calendar months and about 25% after

for the following additional 36 calendar months. Entitlement to the relevant

the reduction in tax rates, starting with the first calendar month arises registration

the vehicle and ends at the same vehicle after 108 calendar months. When you change the

the operator of a vehicle qualifying for a reduction in the tax rate can be applied to the new

the operator may apply the appropriate tax rate reduction as soon as possible in

calendar month writing changes in the technical operator of the licence. U

the same vehicle shall not apply at the same time reducing the tax rate under this

paragraph and under paragraph 5. The reduction of the tax rate does not apply to

vehicles registered from 1. in January 1999, the operator was to

then the army of the Czech Republic.




(7) on vehicles imported from abroad demonstrates the taxpayer be entitled to a tax

reduction in the rate of tax under paragraph 6 of the confirmation or other evidence of

the first registration of the vehicle, issued by the competent registration authority in the

abroad, where appropriate, the registration authority in the territory of the Czech Republic,

that has the data available to the vehicle, in which the first registration

recorded.



(8) for vehicles registered for the first time in the Czech Republic or abroad

until 31 December 2006. in December 1989, the rate of tax under paragraphs 1 and 2 of the increases by 25%.



(9) irrespective of the date of the first registration tax rate referred to in paragraph 2

reduced by 100% for trucks including tractors, trucks

trailers and semi-trailers, trucks with a maximum allowed weight of over 3.5 tonnes

and less than 12 tonnes,



and these vehicles are used) publicly beneficial taxpayer tax

the income of legal persons only to the activity from which the resulting revenues are not

subject to income tax,



(b)), these vehicles are being used by a natural person only to the activities of the

or in direct connection with which do not generate revenue from a separate

activities according to the law governing the income tax, or



(c)), the training of the vehicle in accordance with the law governing the

acquisition and improvement of professional competence for motor control

vehicles which are not used for activities, from which



1. the resulting revenues are subject to corporate income tax, or



2. the revenue of the separate activities.



(10) the tax rate referred to in paragraph 2 shall be reduced by 48% for goods vehicles

including tractors, trailers and cargo trailers with the largest

permissible weight of 12 tonnes or more, under the conditions referred to in paragraph 9.

For the same vehicle shall not apply at the same time reducing the tax rate under this

paragraph and under paragraph 6.



section 7 of the



cancelled



Commencement and termination of tax obligations, maturity, payment and rounding

taxes and tax advances



§ 8



(1) for vehicles the tax becomes chargeable, starting calendar month in

where the relevant facts have been fulfilled this obligation to the founding.

The tax payers of these vehicles shall be submitted a tax return under section 15 of the

the locally competent tax administrator.



(2) in the case of the vehicles referred to in paragraph 1 shall cease the tax obligation in

the calendar month in which they have passed the relevant facts of this obligation

the founding. However, if during the tax period of a change in the

the person of the taxpayer, the tax obligation to the original revenue payer

the end of the calendar month preceding the month prior to the calendar

chargeability to the new administrations.



§ 9



(1) for vehicles, for which arises during the tax year, or

the tax liability is extinguished, the proportional amount of the tax 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

the calendar month in which the tax became chargeable to the end

the tax period or until the end of the calendar month in which the lapse

tax obligation.



(2) as well as the emergence of the tax obligation shall be assessed the demise of claim on

exemption from taxes and duties as well as the disappearance of the tax shall be assessed

entitlement to exemption.



§ 10



(1) the taxpayer paying tax advances, which are due to a 15. April, 15.

July, 15. October, 15. December.



(2) the tax shall be calculated at the rate of 1/12 of the applicable annual rate of tax

for each calendar month in which the vehicle lasted, or

lapse in tax during the relevant period.



(3) in the cases referred to in section 4, paragraph 4. 2 (a). and the advance shall be calculated mutatis mutandis)

referred to in paragraph 2 or of paragraph under section 6. 4; While the procedure for the

the payment of the advances cannot be for the same car or trailer

vehicle during the tax period of change.



(4) the applicable period is the calendar quarter immediately

preceding the calendar month to which fell due date

the backup. The advance payable 15. are applicable to the period of the month of December

October and November.



(5) the tax is payable, in the case of the vehicles referred to in section 3, if

meet the conditions for eligibility for the exemption.



(6) the taxpayer of the tax, if the operator of a vehicle at a reduced rate

under section 6 (1). 10, the only one advance on the tax at least equal to 70

% annual tax liability by 15. December tax

the period.



(7) the taxpayer is obliged to keep a register of the tax paid and the advance on

tax by individual vehicles referred to in section 8 (2). 1.



§ 11



The tax advance on tax and tax discount for each vehicle

rounded up to whole Crown.



§ 12



Discount on taxable



(1) a combined transport for the purposes of this Act, means the transport of

of goods in one and the same transport unit (in a large container, Exchange

superstructure, self-generating container) or in the lorry, the trailer,

semi-trailer tractor trucks with and without, which also makes use of the rail or

inland water transport, where a stretch of the rail or inland

water way exceeds the distance of 100 kilometres as the crow flies, and if

its initial or final stretch forms the transport after road



and) between the place of loading or unloading of goods, and the nearest railway

the station suitable for combined transport transshipment or překladištěm, or



(b)) between the place of loading or unloading of goods and inland port,

If it does not exceed a distance of 150 km as the crow flies.



(2) for vehicles used exclusively for the carriage in the initial or final

the section of combined transport is 100% discount on the tax.



(3) for the vehicle, which will take place in combined transport taxation

period



more than 120 trips makes discount 90% tax,



from 91 to 120 runs 75% tax discount shall be,



from 61 to 90 of the rides is 50% discount, tax



from 31 to 60 rides makes discount 25% tax.



If the distance travelled by the territory of the Czech Republic more than 250 kilometers,

be counted for the purposes of tax rebates on such a ride as the two drive.



(4) entitlement to a discount on the tax shows the taxpayer through the documents with

committed data dock combined transport or loading and

unloading railway station suitable for reloading or inland

the port.



(5) tax rebate will apply a taxpayer at the locally competent tax administrator.



section 13



Tax period



Taxation period is the calendar year.



The enabling provisions, final and cancellation



§ 14



Carried out the reconstruction of the vehicle, which has resulted in a change in the tax base and

the annual tax rate change tax during the tax

the period.



§ 15



Tax return



(1) tax return, the taxpayer to whom the tax becomes chargeable

pursuant to section 8 (2). 1, no later than 31 December 2006. January of the calendar year

following the end of the reporting period, and even in cases

If it is on the taxpayer to whom the return handles the tax advisor,

or the taxpayer, whose decline or the impending decline of the addresses in the

insolvency proceedings. In return shall be made and vehicle tax

the franchise, in addition to the vehicles referred to in section 3 (b). and (b))).



(2) the taxpayer referred to in paragraph 1 shall, in the tax return tax

alone to calculate and pay it to the tax administration within the time limit for the filing of returns.

In the calculation of the tax in the tax return can the taxpayer referred to in section 4, paragraph 4.

2 (a). and change the procedure selected for) payment of advances, while at the same

car or trailer cannot be combined rate

tax under section 6 (1). 1 and, pursuant to section 6 (1). 4.



(3) the tax Payers, who operate a vehicle at a reduced rate in accordance with §

6 (1). 9, do not tax return, do not have a tax liability for the

the next vehicle.



section 16 of the



(1) interest on arrears that arose as a result of the delay, which

occurred prior to the determination of the tax payable in the period of 30 days from the date of replacement

the date of its establishment.



(2) the provisions of this law shall apply, if an international treaty,

the Czech Republic is bound, it does not contain a different adjustment.



(3) the tax administrator in the payment of the assessment (additional payment assessment) on

the road does not tax the tax base.



(4) the taxpayer is required to file an application for the registration of taxable

the nearest road within the due tax according to § 10 (1).

1.



§ 17



After the Declaration of a State of emergency or State of war, the Government may in the Czech

of the Republic for the duration of a State of emergency or State of war with its

Regulation to the extent necessary to ensure the emergency or war

the State budget ^ 7b)



and adjust tax rates),



(b)) fully or partially exempt from tax vehicles used to ensure

actions in the framework of the declared state of emergency or State of war.



§ 17a



(1) the amount of tax Paid during the tax year 1993

in the case of the vehicles referred to in section 8 (2). 1 in excess of the tax

the obligation according to the valid legislation in 1993, the přeplatkem on

tax under the special regulation. Similarly, the tax administrator shall act, if

the taxpayer until 31 December 2006. January 1994 the application in which the claim

exemption under section 3 (3). 2 or qualify for a tax rebate under section 12

paragraph. 3 for the tax period in 1993.



(2) if the tax liability Arose for the vehicles referred to in section 8 (2). 1 in the

November or December of 1993, the taxpayer shall pay a proportional amount of the tax

attributable to this vehicle no later than 31 December 2006. January 1, 1994.



section 18



Act of the Czech National Council No. 337/1992 Coll., on the road tax.



§ 19



This law shall enter into force on 1 January 2005. January 1, 1993.



Uhde v.r.



Klaus v.r.



Selected provisions of the novel



Article II of Act No. 303/2000



Act No. 16/1993 Coll., on the road tax, as amended by this Act,

It shall apply for the first time for the tax period of the year 2000.



Article. (XII) Law No. 492/2000 Sb.



Amendment of the Act on the road tax provided for in article. XI shall apply for the first time

the tax period of the year 2000.



Article II of Act No. 493/2001 Sb.



Transitional provisions to the law on road tax



1. Act No. 16/1993 Coll., on the road tax, as amended 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. and article. I of this law, shall apply, unless otherwise specified,

for the first time for the tax period in 2002.



2. for the purposes of the Act on the road tax, the natural or legal person


registered in the technical card issued in the Czech Republic as the holder of the

the road vehicle shall be considered as from the effective date of this Act for

the operator of a road vehicle and the natural or legal person who

has become the operator of a road vehicle registered in the registry

road vehicles in the Czech Republic after a 1. July 2001, for

the tax period in 2001 considered the holder of a road vehicle

under section 4 of the Act on the road tax, in the version applicable until the date of effectiveness of the

of this law.



3. For the purposes of the Tax Act, permitted axle load road registered

in the case of semi-trailers in the technical card shall be deemed the date of effectiveness of this law

the largest allowable weight on the axle and the largest allowable weight

on the axles for semi-trailers registered in the technical licence from 1. July 2001

for the tax period of the year 2001 be considered permitted axle load

under section 5 (a). (b) the road tax Act), as amended to the date of

the effectiveness of this Act.



4. for the purposes of the Act on the road tax, the total weight of the road

vehicles registered in the technical card shall be deemed the date of effectiveness of this

the law for the maximum allowed weight and maximum allowable weight

registered in the technical licence from 1. July 2001 for tax

the period of the year 2001, considered the overall weight under section 5 (a). (c))

road tax act in force until the date of effectiveness of this

the law.



Article II of law No 102/2004 Sb.



Transitional provisions to part the first



Act No. 16/1993 Coll., on the road tax, as amended by this Act,

It shall apply for the first time for the taxation period starting on 1 January 2004. January

2004.



Article. XLIII. Act No. 296/2007 Sb.



The transitional provisions of the



If, before the date of effectiveness of this law instituted by

Act No. 328/1991 Coll., on bankruptcy and settlement, as amended

legislation, and it was not until the date of entry into force of this Act, been

completed, the road tax related to this proceeding

the provisions of section 15 of Act No. 16/1993 Coll., on the road tax, as amended by

as to the effectiveness of this Act.



Article. (II) Act No. 246/2008 Sb.



The transitional provisions of the



The provisions of Act No. 16/1993 Coll., as amended, effective from the date of acquisition

the effectiveness of this law, shall apply for the first time for the tax period of the year

2009, with the exception of the provisions of section 6 (1). 6 and 7 which shall apply for the first time

the tax period of 2008.



Article. (VIII) legal measures no. 344/13 Sb.



Transitional provisions



1. For tax obligations for road tax for the taxable period prior to the date

the entry into force of the legal measures of the Senate, as well as to the rights and

obligations related to apply law No. 16/1993 Coll., on the

the texts of the effective prior to the date of entry into force of the legal measures

The Senate.



2. unless otherwise specified, relate to the facts, conditions, relationships,

bodies, subjects, the rights and obligations of private law under the legal

regulations effective before the date of entry into force of the legal measures

The Senate, from the date of entry into force of the legal measures the Senate the same

the provisions of Act No. 16/1993 Coll., as amended, effective from the date of acquisition

the effectiveness of legal measures in the Senate, as a fact,

conditions, relationships, entities, objects, rights and obligations of private law

under the legislation, effective from the date of entry into force of this

legal measures to the Senate, which they are, by their nature and purpose

the nearest.



1 c) section 3 of the Act No. 56/2001 Coll.



2) § 15 of Decree No 243/2001 Coll., on registration of vehicles, as amended by

Decree No 496/2001 Sb.



2A) § 1 (1). 1 Act No. 361/2003 Coll., on the service of members of

security forces.



3D) section 3d and 9 of Act No. 135/1961 Coll. on road traffic, as amended by

Act No. 27/1984 Coll.



4A) of section 6 (1). the CZECH NATIONAL COUNCIL Act No. 586/1992 Coll., as amended

regulations.



4B) section 1 of Act No. 241/2000 Coll., on economic measures for crisis

States and amending certain related laws.



7B) section 31 and 32 of the Act No. 218/2000 Coll., on the budgetary rules and the

changes to some related acts (budgetary rules).