What is subject to tax
According to the Road Tax Act, it is considered the subject of the tax taxable vehicle. A taxable vehicle is then defined as road a vehicle of category N2 and N3 and their trailers of category 03 or 04if they are registered in the vehicle register in the Czech Republic.
However, the law also defines those vehicles that are road vehicles, but are not considered subject to tax. These are vehicles with an assigned special registration plate and road vehicles of category N, if it is a special purpose vehicle or a special purpose off-road vehicle. Subject to tax neither is it category O road vehicle with body type code DA.
What is tax exempt
The Road Tax Act exempts certain taxable vehicles from the tax, namely in the calendar month in which the conditions for exemption were met on all days when the facts that are the subject of the tax were fulfilled for this taxable vehicle. Simply put, a taxable vehicle can only be exempted if it is used for the given purpose throughout the calendar month.
A taxable vehicle that is equipped is then exempt from road tax special sound warning device supplemented by a special warning light of blue color or blue and red color, if this is recorded in the vehicle’s technical license. In addition, taxable vehicles that are designated as a state material reserve and are not used for business and taxable vehicles of subcategory O are exempt from tax, if the partial tax payer for it is a partial tax payer for a taxable vehicle of category N with body type code BD.
Therefore, if the taxpayer pays road tax for a taxable vehicle of category N, with body code BD, he does not pay road tax for a trailer vehicle of subcategory O, as this vehicle is exempt from tax.
Vehicles are also exempt from road tax, if he is a taxpayer diplomatic mission, consular office, health service provider, mountain rescue service, Czech Red Cross or road owner, road manager and others.
Who is a tax payer?
The amendment to the law relatively narrows down who is a road tax payer. The taxpayer is therefore the person who is the operator of a taxable vehicle entered in the technical license vehicle, or a person who uses a taxable vehicle, in whose technical license a person who has died or disappeared is entered as the operator, or has been canceled.
A taxpayer is also a person who uses a taxable vehicle designated as a state material reserve and organizational component, a person with a seat or permanent residence abroad. If there is one taxable vehicle more taxpayerspay the tax jointly and severally.
The Road Tax Act defines what is meant combined transportand is understood by her “transportation of goods in one and the same transport unit (in a large container, swap body, roll-off container) or in a lorry, trailer, semi-trailer with or without a tractor, in which rail or inland water transport is also used, if the section by rail or on an inland waterway exceeds a distance of 100 kilometers as the crow flies and if its initial or final section consists of transport by land:
and) between the place of loading or unloading of the goods and the nearest railway station suitable for transshipment or transshipment point of combined transport, or
b) between the place of loading or unloading of the goods and the inland port, if the distance does not exceed 150 kilometers as the crow flies.”
As part of the Road Tax Act tax rebates can be applied. Those taxpayers who used the vehicle exclusively for transport in the initial or final section of the combined transport can claim a tax discount, in the amount of 100% of the tax for this vehicle.
If the taxable vehicle is used for different purposes, the amount of the discount depends on the number of trips made in the combined transport mode during the tax period. In order to be able to apply at least some discount, the taxable vehicle must make at least 31 rides.
If it is covered within the distance within the territory of the Czech Republic more than 250 km, this journey is counted as two journeys for the purpose of calculating the entitlement to the discount. The tax discount is applied as part of the tax return.
The tax rates for individual taxable vehicles are listed in the Annex to the Road Tax Act. The amount of tax depends on which taxable vehicle it is and what type of body it has. Subsequently, it is then necessary to differentiate the number of axles and the maximum permissible weight in tonnes (BA, BB), where applicable the maximum permitted weight of vehicles in tonnes (BC, BD).
The tax amount is stated in crowns as annual rate. If necessary, the annual rate must be recalculated proportionally to the number of calendar months.
Other provisions of the law
The Road Tax Act defines what is considered a tax period. Tax period is a calendar year for road tax.
If there is a change to the vehicle during the year, for example a rebuild, the road tax is determined in relation to the individual taxable vehicle according to the data entered in the technical license on the first day of the tax period or on the date of the first registration of this taxable vehicle in the register of road vehicles in the Czech Republic, if the registration took place during the taxation period.
The road tax payer is obliged to file proper tax return for road taxif it lists at least one taxable vehicle, by January 31 of the calendar year following the end of the taxation period.
It is then stated in the confession only taxable vehicles for which the partial tax is higher than CZK 0, for which a tax discount is applied or which are exempt if the partial tax for them would otherwise be higher than CZK 0. If the resulting road tax were lower than CZK 100the tax will not be prescribed and does not apply.