302/1993 Coll.
LAW
from day 1. December 1993 amending and supplementing Act of the Czech national
Council No. 16/1993 Coll., on the road tax, the Czech National Council Act No.
337/1992 Coll., on administration of taxes and fees, as amended by the Act of the Czech national
No 35/1993 Coll. and Act No. 156/1993 Coll., and Act No. 209/1992 Coll.,
about the system of taxes
Change: 356/2003 Coll.
Parliament has passed the following Act of the United States:
Article. (I)
The law of the Czech National Council No. 16/1993 Coll., on the road tax, shall be amended and
supplemented as follows:
1. In article 2 (2). 1 at the end of the sentence period is replaced by a comma and connect
the following words: "from which the income is subject to income tax pursuant
the specific rules ^ 1a) or similar taxes abroad. ".
2. section 2 (2). 2 is added:
"(2) are not subject to tax:
and defined specific) special předpisem2) and their trailers
of the vehicle,
(b)), to vehicles which have been given special license
mark. ^ 3) ".
3. section 3 (2). 1, 2 and 3 shall be added:
"(1) shall be exempt from tax:
and single-lane and vehicles) of the vehicle with three wheels and their trailers,
of the vehicle,
(b)) vehicles of diplomatic missions and consular posts, if it is guaranteed to be
reciprocity,
c) cars, trucks to the total weight of 3.5 t and
their trailers registered abroad, unless the vehicle
operating on the territory of the Czech Republic by persons domiciled or permanently
the stay on the territory of the United States or entities, which are usually
present, ^ 3a) or persons domiciled or resident abroad,
which are on the territory of the United States a permanent establishment or other
organizational folder ^ 3b)
d) vehicles that are located abroad, in the tax year
continuously for at least 183 days, if they are operated by persons located or
permanent residency on the territory of the United States or persons who are here
usually resides ^ 3a) or by persons established or resident in
abroad, which are on the territory of the United States a permanent establishment or
another business folder; ^ 3b) released on the part of the tax
the period during which these vehicles are continuously abroad; to
This time, the counts for each full calendar month after that is
the vehicle outside the territory of the Czech Republic,
e) vehicles used for public transport as a rule people in urban
public transport,
(f)) of the vehicle fire protection, vehicle health and mine rescue
service and breakdown service gas equipment; the vehicle must be
equipped with a special warning světlem3c) registered in certificate of title
to the vehicle. For vehicles not equipped with a warning light, health is
governing their designation in the roadworthiness of the vehicle (e.g. ambulance,
outpatient, etc.),
g) trucks usually emergency supplies
drinking water,
h) vehicle special samosběrová (sweeping) and dedicated
vehicles-markers of roads and vehicles used by the administrators
exclusively for skiing conditions on security and feasibility of communications, ^ 3d)
ch) vehicle connections used for the transport of postal items, as a rule,
I) vehicles used for the carriage of goods as a rule from the place in which they are
things are stored, on the place of transhipment to rail, sea or air
transport or from here to the point of destination, unless the distance between the
place of transhipment and the place where things are stored, or the place of
destination longer than 50 km,
j) vehicles meeting the limits laid down by specific provisions; ^ 4)
be exempt until 31 December 2004. December 1995,
to) electric vehicles; be exempt until 31 December 2004. December 1995.
(2) the requirement for exemption from the vehicle tax expressed in paragraph 1
(a). e), (g)), ch) and i) the term "usually" is fulfilled if the vehicle
You'll miss for the intended purpose, more than 50% of the total number of kilometres
kilometers driven vehicle in a tax year.
(3) entitlement to the exemption of vehicles referred to in paragraph 1 (b). j) proves
the taxpayer some of these ways:
and the indication referred to in the technical) vehicle in the column "3b" (a type of
engine bearing the indication "CAT" or "), NKAT
(b) the information referred to in the technical) licence of vehicle under the heading "official
the records ", in which is described the performance of the specific legislation, ^ 4)
(c)), the entry in a separate document issued by the vehicle manufacturer or his
authorized representative (accredited by the importer) or
(d)) a separate document issued by the manufacturer or his authorised
Representative (accredited by the importer), which certifies that the technical
fitness equipment to reduce emissions was approved feed
limits under the specific legislation ^ 4) (certificate of the product accompanied by
the type-approval number in the Czech Republic).
If you write the data or the release of a stand-alone document has expired
more than two years, proof that the taxpayer be entitled to exemption still
confirming an authorized site for the measurement of emissions of
the positive outcome of the emission test. In doubtful cases is crucial
the opinion of the Institute for research of motor vehicles in Prague. "
4. In section 3, the following paragraph 5 is added:
"(5) the right of exemption referred to in paragraph 1 (b). (j)), one
the taxpayer relates to the number of the corresponding number of tractors for semi-trailers,
fulfilling the required conditions. ".
5. In section 4, paragraph 1, the following paragraph 2 is added:
"(2) the taxpayer is always
and, if paid by the employer) travel allowances to your employees ^ 4a)
for the use of a car, where the tax obligation already
the holder of the vehicle,
(b)) a person which uses vehicle registered and designated as State
mobilizing reserve ^ 4b) ("Program 222"),
c) permanent establishment or other organizational folder ^ 3b) persons, based
or permanent residents abroad. ".
The former paragraph 2 becomes paragraph 3.
6. section 6 (1). 1 and 2 shall be added:
"(1) the annual rate of the tax on the taxable amount pursuant to section 5 (b). and) is when
engine capacity engine
$1200 to 800 cm3
over 800 cm3 to 1250 cm3 1800 Czk
over 1250 cc to 1500 CC 2400 Czk
over 1500 cm3 up to 2000 cm3 3000 Czk
over 2000 CC to 3000 CC-$ 3600
over 3000 cm3 £ 4200.
(2) the annual tax rate of the taxable amount pursuant to section 5 (b). (b)), and (c))
When the number of axle weight
1 axle
to 1 ton of 1 800 Czk
over 1 t to 2 t 2 700 Czk
over 2 to 3.5 t t 3 900 Czk
over 3.5 t to 5 t 5 400 Eur
over 5 t to 6.5 t 6 900 Eur
over 6.5 t to 8 t 8 400 Eur
over 8 t 9 600 Czk
2 axles
to 1 ton of 1 800 Czk
over 1 t to 2 t 2 400 Czk
over 2 to 3.5 t t 3 600 Czk
over 3.5 t to 5 t 4 800 Czk
over 5 t t 6 to 6.5 EUR
over 6.5 t 8 t 7 200 Czk
over 8 t to 9.5 t 8 400 Eur
over 9.5 t to 11 t 9 600 Czk
over the 11 t to 12 t 10 800 Eur
over 12 tonnes to 13 t 12 600 €
over 13 t to 14 t 14 700 Czk
over 14 to 15 t 16 500 Czk
over 15 to 18 t 23 700 Czk
over 18 t to 21 t 29 100 Czk
over 21 to 24 t 35 100 Czk
over 24 t to 27 t 40 500 Eur
over 27 t 46 200 Czk
3 axles
to 1 t 1 800 Czk
over 1 to 3.5 t 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 to 11 t 7 200 Czk
over the 11 t to 13 t 8 400 Eur
over 13 t 15 t 10 500 Eur
over 15 to 17 t 13 200 Czk
over 17 to 19 t 15 900 Czk
over 20 t to 21 t 17 400 Czk
over 21 t-23 t 21 300 Czk
over 23 t to 26 t € 27 300
above 26 to 31 t t 36 600 Czk
over 31 t to 36 t 43 500 Eur
over the 36 t 50 400 Czk
4 axle
and more axles
the 18 t 8 400 Eur
over 18 under 21 t t 10 500 Eur
over 21 to 23 t 14 100 Czk
over 23 t up to 25 t 17 700 Czk
over 25 tons to 27 t 22 200 Czk
over 27 29 28 200 t to t €
the 29 t to 32 t 33 300 Czk
over 32 to 36 t t 39 300 Czk
over the 36 t 44 100. ".
7. In paragraph 6, the following paragraph 4 is added:
"(4) in the case referred to in section 4, paragraph 4. 2 (a). and the tax rate) is $25 per
each day of use of the car, if it is for the taxpayer
(employer). ".
8. In article 7 (2). 1 and 4, the words "(§ 8 paragraph. 2) "is replaced by" (§ 8
paragraph. 3) ".
9. In paragraph 7 (2). 2 at the end of this sentence connects:
"If the length of stay Is shorter than it was at the entrance in the territory of the United
States, the tax is not refundable. ".
10. section 8 including the title reads as follows:
"Commencement and termination of tax liability payment, maturity, and rounding
taxes and tax advances
§ 8
(1) for vehicles, which is in the territory of the United States granted
license plate, and for vehicles registered in foreign countries, which are on
the territory of the United States operated by persons domiciled or permanently
the stay on the territory of the United States or entities, which are usually
present, ^ 3a) or persons domiciled or resident abroad,
which are on the territory of the United States a permanent establishment or other
organizational folder ^ 3b) starting from the date the tax becomes chargeable
the month in which the relevant facts have been met referred to in § 2 (2).
1. the tax Payers of these vehicles served a tax return under section 15
at the locally competent tax administrator. ^ 4 c)
(2) for vehicles referred to in paragraph 1 shall cease on the taxation
the calendar month in which they have passed the operative event referred to in § 2
paragraph. 1. If, during the tax period, however, a change in the person of
the tax liability of the taxpayer, the taxpayer's original expiry
the calendar month preceding the calendar month prior to the emergence of
tax obligations of new taxpayer.
(3) for vehicles registered in foreign countries, which are not referred to in paragraph
1, tax shall become chargeable on the date of entry into the territory of the Czech Republic and
expires on the date of exit from the territory of the Czech Republic; the tax administrator's authority
referred to in the specific legislation. ^ 5) ".
11. section 9 reads as follows:
"section 9
(1) for vehicles for which arises during the tax period 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 liability.
(2) as well as the emergence of tax liability is assessed loss of entitlement to
exemption from taxes and as well as the disappearance of the tax shall be assessed
entitlement to relief. ".
12. in article 10, paragraphs 1, 2 and 3 shall be replaced by the new paragraphs 1, 2, 3 and 4,
shall be added:
"(1) the taxpayer pays the tax payable at the latest within the time limit to 15.
February, 15. April, 15. July 15. October regular tax year.
(2) the tax is paid in the aggregate total of one quarter of the annual tax
rates attributable to any vehicle that has a tax liability in
the nearest maturity date tax advances. The tax does not apply,
in the case of vehicles which comply with the conditions for exemption under section 3 (1).
1 (b). a) to (c)) and (b). e) to). Does not exceed the annual tax liability
the amount of $10,000 is payable at once, and not later than the date
the nearest of the advance referred to in paragraph 1.
(3) in the first period for payment since the inception of the tax liability is paid
dilute an aliquot portion of the tax attributable to the calendar months from the inception of the
tax obligations, including advance to the next quarter.
(4) on vehicles registered and designated as a national mobilization
reserves ^ 4b) ("Program 222") and for vehicles transported the manufacturer after the
your own customer or abroad for exhibitions is an advance on tax
twelfths shall calculate the annual tax rate attributable to the
each vehicle for each calendar month in which the vehicle was
tax liability. In the cases referred to in section 4, paragraph 4. 2 (a). and backup)
shall be calculated by analogy with the previous sentence or of according to § 6 paragraph 1. 4.
The vesting period for the calculation of advances starting calendar month to which the
fell the previous due date of backup, and ending with the calendar
in the month preceding the month in which occurs the following term
the maturity of the advance, with the exception of the advance due 15. February, where is
decisive period of the month of January of the calendar year of the normal tax
period. ".
Paragraphs 4 and 5 shall be renumbered as paragraphs 5 and 6.
13. in section 10, paragraph 1. 4, renumbered 5, the words "1-3"
shall be replaced by "1-4" and the words "on the date of entry into the territory of the Czech Republic,
where applicable, beginning with the effective date of this Act and the date of exit from the territory of the
The United States "shall be replaced by the words" pursuant to section 8 (2). 3. "
14. in section 10, paragraph 1. 5, renumbered 6, the words
"installments" is replaced by "backups".
15. In paragraph 11, the word "payment" is replaced by the word "backup".
16. in § 12 para. 1, after the words "tax year" the words "with the
one vehicle ", the words" 400 km "is replaced by" 250 km "and
the words ' and are deleted when you overcome greater distances than 800 km
counted as three runs ".
17. § 12 para. 2, the first sentence reads: "Driving in combined transport for the
the purposes of this Act, the transport of the vehicle after the road from
the place of loading to the nearest railway station or port and
rail or water communication into the railway station or port
the nearest to the place of destination, if the road is not
more than 100 km in one direction. ".
18. § 12 para. 3 read as follows:
"(3) the tax credit applies the taxpayer at the locally competent tax administrator
in the tax return. Until 31 December 2006. following calendar year can be
applied to the tax administrator ^ 5) are entitled to a discount in the case of the vehicles referred to in section
8 (2). 3. the administrator daně5) discount on credit equal to the tax paid in tax
periods of the following calendar year, or the amount corresponding to the discount
lodged with the Bank on the territory of the Czech Republic on account denominated in Czech
currency. ".
19. in § 13 para. 2 the words "§ 8 para. 2 "shall be replaced by the words" § 8 para.
3. "
20. section 14 reads as follows:
"section 14
Carried out the reconstruction of the vehicle, which has resulted in a change in the tax base and the
the annual tax rate does not change the tax liability during the tax
period. ".
21. section 15 including the title reads as follows:
"§ 15
Tax return
(1) tax return, the taxpayer, to which 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 tax year, even in cases
in the case of the taxpayer to whom the return is processing tax advisor. In
return shall be made exempt from tax and vehicle, except vehicles
referred to in § 3 (1). 1 (b). a) and (b)).
(2) the taxpayer referred to in paragraph 1 shall be obliged to in the tax return tax
alone to calculate and pay it to the tax administration within the time limit for the submission of the return.
(3) the taxpayer to whom the tax becomes chargeable under section 8 (2). 3,
does not pick up the tax return. The taxpayer participates in the tax assessment or
the balance of the tax by the tax administrator carried out. ^ 5) tax is payable on the Czech
the border crossing at the entrance to or exit from the territory of the territory of the United
the Republic at the time of the initiation of the customs control. Thus assessed and
paid the tax or the tax administrator shall issue supplementary tax ^ 5) taxpayer
confirm that the taxpayer demonstrates the amount of taxes paid. Form
the confirmation of the assessment and payment of tax or supplementary tax issues
the Ministry of finance. "
22. In article 16(1). 1 at the end of the dot is replaced by a comma and connect
the following words: "unless otherwise provided by this Act.".
23. section 17 reads:
"§ 17
(1) the Ministry of finance in relation to foreign countries, take measures to
ensuring reciprocity or retaliatory measures in order to offset
taxation.
(2) the tax administrator may, where justified, provide tax advances
other than as stated in § 10. The decision on the determination of backups
otherwise, you can file an appeal. ".
24. under section 17 of the new section 17a shall be inserted, as follows:
"§ 17a
(1) the amount paid to the tax during the tax year 1993
in the case of the vehicles referred to in § 8 para. 1 in excess of the tax
the obligation under the applicable legislation, in 1993, are on the overpayment scam
tax under the special regulation 7) the tax administrator shall proceed mutatis mutandis, ^ 4 c)
If a taxpayer to 31. January 1994 the application in which the claim
exemption under section 3 (1). 2 or be entitled to a tax credit under section 12
paragraph. 3 for the tax period in 1993.
(2) if the tax on vehicles specified in § 8 para. 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 1994.
(3) a taxpayer whose tax obligation to the newly formed during the
the tax period, the tax has the notification obligation. ".
25. Note No. 1a), 3), 3a), 3b) 3 c), 3d), 4), 4a), (4b)), 4 c), and 5)
Footnotes shall be added:
"1a) Act No. 586/1992 Coll., on income taxes.
3) § 94 of Decree of the Ministry of Interior No 145/1956 effects, on
roads, as amended by Decree No. 34/1984 Coll.
3A) § 2 (2). 4 Act No. 586/1992 Coll., as amended.
3B) § 22 para. 2 of the Act No. 586/1992 Coll., as amended.
§ 21 of Act No. 513/1991 Sb.
3 c) section 52 para. 1 (b). and (c)) of the Decree), and Federal Ministry of
No. 41/1984 Coll., on conditions for the operation of vehicles on the road
safety, as amended.
3D) section 9 of Act No. 135/1961 Coll. on road traffic, as amended by
Act No. 29/1984 Coll.
4) UN/ECE 83-01 (Directive EC 89/458 or 91/441, US Federal 83) and UN/ECE
UN 83 (B), (C) (Directive EC 88/76 or 88/436) or UNECE Regulation 24-03
and 49-02 (EC Directive 72/306 and 88/77 to 91/542), the limits for the
control of the series,
4A) § 6 para. 2 of the Act No. 586/1992 Coll., as amended.
4B) section 1 of the regulation of the Government of the CZECHOSLOVAK FEDERAL REPUBLIC no 284/1992 Coll., on measures of economic
mobilization.
4 c) of section 4 of Act No. 337/1992 Coll., on administration of taxes and fees, as amended by
Act No. 35/1993.
5) § 3 (1). 2 (a). c) of Act No. 13/1993 Coll. Customs law. ".
Article II
The provisions of sections 94 and 95 of the Czech National Council Act No. 337/1992 Coll., on the
the administration of taxes and fees, as amended by Act No. 35/1993 Coll. and Act No.
157/1993 Coll. are deleted.
Article. (III)
cancelled
Article IV
Decree of the Ministry of finance is hereby repealed 70/1993 Coll., which
performs the Act on road tax.
Article. In
The President of the Chamber of deputies of the Parliament is to ratify, in the collection of
the laws declared the full text of the Czech National Council Act No. 16/1993 Coll., on the
the road tax, as is apparent from the amendments made by this
by law.
Čl.VI
This Act shall take effect on 1 January 2000. January 1994.
Uhde in r.
Havel, v. r.
Klaus r.
