Act No. 338/1992 Coll . , Tax immovable

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(Valid from January 1, 2014)

338/1992 Coll.

ACT

Czech National Council

of 4 May 1992

Tax on immovable property

 

as amended by Act No. 315/1993 Coll., Act No. 242/1994 Coll.

Act No. 248/1995 Coll. Act No. 65/2000 Coll., Act No. 492/2000 Coll., Act No. 239/2001 Coll., Act No. 483/2001 Coll.

Act No. 576/2002 Coll., Act No. 237/2004 Coll., Act No. 669/2004 Coll., Act No. 179/2005 Coll., Act No. 217/2005 Coll.

Act No. 342/2005 Coll., Act No. 545/2005 Coll., Act No. 112/2006 Coll., Act No. 186/2006 Coll., Act No. 261/2007 Coll., Act No. 296 / 2007 Coll.

Law No. 1/2009 Coll., Act No. 281/2009 Coll., Act No. 362/2009 Coll., Act No. 199/2010 Coll., Act No. 30/2011 Coll., Act No. 212 / 2011 Coll., Act No. 375/2011 Coll.

Act No. 457/2011 Coll . , Act No. 350/2012 Coll . , Act No. 503/2012 Coll . and Act No. 344/2013 Coll .

 

 

Czech National Council passed the following Act:

 

 

§ 1

Introductory Provisions

 

This Act provides for tax on immovable property consisting of

  1. a) the tax on land,

b ) tax on buildings and units.

 

 

PART ONE

Land tax

 

§ 2

Subject to tax

 

( 1) The subject land tax , the land in the Czech Republic registered in the Land Registry.

(2) The land tax is not

  1. a) taxable property built structures in the built-up area of the building ,
  2. b) forest land on which there are protective forests and forests of special purpose 2),

c ) land that is flat except water ponds used for intensive fish farming and industrial ,

d ) ground intended for the defense of the Czech Republic ,

e ) land that are part of the unit , and land in the ownership of all owners of units in the building used together with these units .

 

§ 3

Payers

 

(1 ) The taxpayer is the owner of the land plot.

( 2 ) The taxpayer of the land , if the land

  1. a) owned by the Czech Republic ,

1 ) organizational units, state -funded organizations, state funds , state enterprise or other government organizations that are competent to manage or have the right to manage state property ,

2 ) A legal person is entitled to use the land on the basis of borrowings incurred under the law regulating the right of use to some property of the Czech Republic ,

b ) in a trust fund , this fund

c ) a mutual fund , the fund

d ) the pension funds managed by , the fund

e ) burdened by construction, the builder .

( 3) The taxpayer of the land is always a lessee or tenant at the leased property or propachtovaného , if

  1. a) registered in the Land Register in a simplified way ,

b ) with him competent to manage the State Land Office or Administration of State Material Reserves , or

c ) transfer to a decision to privatize the Ministry of Finance.

( 4) The user is a taxpayer of the land if the land owner is not known or land whose boundaries in the field actually incurred after the transfer of property as a replacement for the original land combined .

 

§ 4

Exemption

 

(1) The tax shall be exempt from land

  1. a) land owned by the Czech Republic ,
  2. b) land owned by the municipality in the cadastral territory they are located,
  3. c) land used by diplomatic representatives authorized in the Czech Republic, consuls and other professional people who enjoy under international law of diplomatic and consular privileges and immunities provided that they are not citizens of the Czech Republic, and that reciprocity is guaranteed,

d ) property forming a functional unit , taxable building a publicly accessible heritage site declared a cultural monument, which is

1 ) owned by the Czech Republic or

2 ) accessible for educational , on the basis of a written agreement concluded between the Ministry of Culture and the owner ,

e ) land forming a functional unit with the building or unit used to perform religious rites of registered churches and religious societies registered under the act governing churches and religious communities , as well as the building or part thereof used to power the spiritual administration of these churches and religious societies,

f ) land forming a functional unit with the building or unit owned by public benefit corporations , associations , trade unions , employers’ organizations , international trade union organizations and their ancillary organizations

g ) land forming one functional unit , taxable building or unit serving

1 ) the school or school facility is registered in the school register ,

2 ) the provision of care for children under 3 years of age on the basis of an authorization to operate the skilled trades ,

3 ) a museum or gallery, which manage collections registered in the Central Register of museum collections conducted by the Ministry of Culture ,

4) The library kept in the library ,

5 ) public archives under the law regulating Archives and Records Service ,

6 ) medical devices referred to in the decision to grant permission for the provision of health services ,

7 ) the social services,

8 ) foundation school or institute for they perform community service activities ,

h ) land forming one functional unit , taxable building or unit serving exclusively

1 ) treatment of waste for further use in accordance with legislation governing waste

2 ) the remediation and reclamation of landfills under the laws on waste

3 ) the remediation of contaminated land , groundwater and buildings,

4 ) for sorting and waste collection

5 ) for thermal, biological, chemical or physical waste disposal

6) landfill meeting the conditions laid down for the operation of the landfill in accordance with legislation governing waste

7) The operation of small hydropower plants with an output of 1 MW ,

8 ) operation of power plants using wind energy ,

9) The operation of power plants and heat plants using biogas energy , if the energy is supplied to the grid or other consumers

10) for sources using geothermal energy, including heat pumps , which supply heat to consumers,

11) for sewage treatment plants,

12) distributing heat device according to the Energy Act ,

i ) land on which the established public and non-public burial ground under the law regulating funeral ,

  1. j) land area specifically protected under the laws of nature and landscape protection 11) with the exception of national parks and protected areas, national parks and protected areas of land included in Zone I,
  2. k) land hedgerows , trees and windbreaks and limits on arable land , permanent grassland , land protection zone of water resources of the first degree and other land areas which can not in any way exploit ,

l ) publicly accessible park land , space and sports facilities ,

meters) of agricultural land for five years and forest land for 25 years, starting with the year following the year that the technical measures for reclamation or biological reclamation returned to agricultural or forest production,

n ) in the built-up area of buildings listed property built building under the Building Act

1 ) regulating water flow,

2 ) dams ,

3 ) used for flood protection ,

4 ) used for irrigation and land drainage ,

5 ) water mains and water supply facilities, including water treatment plants,

6 ) sewers , drainage facilities and wastewater treatment plants , as well as determining the wastewater treatment before discharge into sewers or

7 ) transmission , transmission or distribution system or heat distribution equipment under the Energy Act ,

  1. o) the ground occupied building under the Building Act, which is highways, roads, local roads , public utility roads, railways and construction of the runway, air , waterways and ports , if they are in accordance with the special office building used for public transport, the extent of built up area of these buildings , and other land intended for public transport,
  2. p) of the land on which it is established surveying marker point point field including signaling and protective equipment point point field , a strip of land in forests earmarked for distribution of electricity and gas ,
  3. r) land owned by public universities, 16c) which are used for implementation of accredited study programs,
  4. s) land designated for forestry , for which there are production forests under the influence of pollutants included in the top two bands threat
  5. t) land owned by the county, located in its territorial jurisdiction,
  6. u) land owned by public research institutions,
  7. v) arable land, hop gardens , vineyards , orchards and grassland , and if the municipality generally binding decree , if the municipality that land from land tax as follows exempt , this exemption does not apply to land in the urban area 16d) or stoppable surface 16d) municipality if the municipality as a generally binding regulation , which together define these plots their plot number with the name of the cadastral area in which it lies ,

w ) land forming a functional unit with public monitoring network providing information on the status of individual environmental public financing .

( 2 ) land forming one functional unit , taxable building or unit means a portion of land essential to the operation and performance features of the taxable buildings or units .

( 3 ) Property referred to in paragraph 1 point . a) are exempt from land tax if they are not used for business , leased or rented , if such land rented or leased to the municipality , county or state organizational unit or contributory organization , are exempt provided they are not used for business. Land referred to in paragraph 1 point . d ) to g ), l) , r), t ) au) are exempt from land tax if they are not used for business or rented, leased or rented .

(4 ) The taxpayer shall claim the exemption from land tax under paragraph 1 . d ) to h ) , j ) , k), m ), p) , r) , u) to w ) in a tax return .

(5 ) The exemption referred to in paragraph 1 shall also apply to the property.

 

§ 5

The tax base

 

(1 ) The tax base for arable land, hop gardens , vineyards , gardens , orchards and grassland is the price of land is determined by multiplying the actual area of land in m2 average price of land fixed for 1 m2 decree issued pursuant to the authorization in § 17 of this Act .

( 2 ) The tax base for economic forest land 2 ) and ponds with intensive fish farming and industrial land price is determined by price regulations in force on 1 January of the tax year or the product of the actual area of ​​the land in m 2 and the amount of CZK 3.80 .

(3) The tax base for other parcels, the actual land area in m2 recorded at 1 January reporting period.

 

§ 6

The tax rate

 

(1) The tax rate is the land

  1. a) arable land, hop fields, vineyards, gardens, orchards 0.75%,
  2. b) permanent grasslands, forests and farm ponds

intensive fish farming industry and 0.25%.

(2) The tax rate for the other land is for each 1 m 2 in

  1. a) paved areas of land used for business or in connection with, for serving

1) agricultural production, forestry and water management CZK 1.00,

2 ) industry , construction , transport, energy , other agricultural production and other types of business CZK 5.00 ,

  1. b) building plots 2.00 CZK,
  2. c) other areas of CZK 0.20,
  3. d) built-up areas and courtyards 0.20 CZK.

( 3 ) Building land for the purposes of this Act, the undeveloped land intended for building a taxable project, which was announced or for which a building permit has been issued or will be carried out on the basis of a certificate of an authorized inspector 16d) or on the basis of a public contract , whichever is the land area in m 2 corresponding to the built-up area overhead of taxable buildings . The land ceases to be building land if the building or taxable entity becomes subject to tax on buildings and units , or if the announcement or construction permit expires or assessment by an authorized inspector shall terminate or expire effects of public contracts .

(4) The basic rate of tax under subsection 2. b) is multiplied by a coefficient

  1. a) 1.0 in municipalities with 1,000 inhabitants

1.4 in municipalities over 1,000 population in 6000 population

1.6 in municipalities over 6,000 population to 10 000 inhabitants

2.0 in municipalities of over 10,000 residents to 25,000 residents

2.5 in municipalities with more than 25 000 inhabitants and 50 000 inhabitants

3.5 in municipalities with more than 50 000 inhabitants, in statutory cities 16e) and Franzensbad, Luhačovice, Marienbad and Poděbrady

4.5 in Prague;

coefficient for assignment to individual communities is determined by the number of inhabitants last census;

 

  1. b) for each part of the village community can generally binding decree rate, which for her is set out in the provisions of subparagraph a), one category to increase or decrease by one to three categories according to the breakdown of the coefficients in the provisions of subparagraph a); coefficient can be increased by 4.5 the coefficient of 5.0.

(5 ) paved area of land in this Act means land or part m 2 registered in the cadastre with other type of land area or building and courtyard , whose surface is reinforced by the construction of the Building Act without vertical structure or siding.

(6 ) If any man serve paved area of land to various kinds of business and can not define the scope of area of ​​land paved area serving various types of business , the rate of tax referred to in paragraph 2 . a) point 2

 

 

PART TWO

INCOME FROM BUILDINGS AND UNITS

 

§ 7

Subject to tax

 

(1 ) The subject of taxes on buildings and units , if located on the territory of the Czech Republic ,

  1. a) taxable building, and it

1) The building, which for tax purposes immovable property means the building by the Cadastral Act ,

2 ) engineering construction listed in the Annex to this Act,

b ) unit .

( 2) The tax on buildings and units is the building in which the unit.

( 3 ) The taxable building, which is separate immovable property for the purposes of the tax on immovable viewed as an immovable thing , which is owned by those who own thing , which is part of this building .

 

§ 8

Payers

 

(1 ) The taxpayer of buildings and units is owner of taxable buildings or units .

( 2 ) The taxpayer of buildings and units , in the case of a taxable building or unit that is

  1. a) owned by the Czech Republic ,

1 ) organizational units, state -funded organizations, state funds , state enterprise or other government organizations that are competent to manage or have the right to manage state property ,

2 ) a legal entity which has the right to use this building or taxable unit under borrowings incurred under the law regulating the right of use to some property of the Czech Republic ,

b ) in a trust fund , this fund

c ) a mutual fund , the fund

d ) the pension funds managed by , the Fund .

( 3 ) The taxpayer of buildings and units, each tenant or tenant in leased or rented unit, which includes commercial space other than the basement or utility room, or taxable buildings, except for the building of a residential building , if

  1. a) them with the management of the State Land Office or Administration of State Material Reserves , or

b ) transfer to a decision to privatize the Ministry of Finance.

 

§ 9

Exemption

 

(1) The tax on buildings and units are exempt

  1. a) taxable buildings or units owned by the Czech Republic ,

b ) taxable buildings or units owned by the municipality , whose cadastral area is located,

c ) taxable units in the building or property of another State for diplomatic representatives authorized in the Czech Republic , consulate personnel and other persons who, under international law, shall enjoy diplomatic and consular privileges and immunities provided that they are not citizens of the Czech Republic , and that is reciprocity ,

d ) taxable construction of publicly accessible heritage site declared a cultural monument, which is

1 ) owned by the Czech Republic or

2 ) accessible for educational , on the basis of a written agreement concluded between the Ministry of Culture and the owner , the contract must be given the time and spatial extent of disclosure and to determine the mode in accordance with conservation values ​​and other uses of the building,

e ) buildings or units owned by the registered churches and religious societies registered under the act governing churches and religious communities , serving to perform religious rites and spiritual power management of these churches and religious societies,

f ) buildings or units owned by public benefit corporations , associations , trade unions , employers’ organizations , international trade union organizations and their ancillary organizations

  1. g) repealed by Act No. 1/2009 Coll.

h ) repealed by Act No. 344/2013 Coll .

i ) taxable buildings

1 ) water supply facilities, including water treatment plants,

2 ) Drainage facilities and wastewater treatment plants , as well as taxable buildings designed to purify wastewater before it is discharged into the sewer system ,

3 ) for irrigation and land drainage ,

4 ) transmission , transmission or distribution system or heat distribution equipment under the Energy Act ,

j ) taxable structures on rail , air , waterways and ports , if they are in accordance with the special office building used for public transport,

  1. k) taxable buildings or units serving

1 ) to schools and educational institutions enrolled in the school register ,

2 ) the provision of care for children under 3 years of age on the basis of an authorization to operate the skilled trades ,

3 ) museums and galleries that manage collections registered in the Central Register of museum collections conducted by the Ministry of Culture ,

4 ) led libraries in the library ,

5 ) public archives under the law regulating Archives and Records Service ,

6 ) medical facilities in the decision to grant permission for the provision of health services ,

7 ) social service facilities ,

8 ) foundation school or institute for they perform community service activities ,

9 ) associations of people with disabilities .

l ) taxable buildings or units used to provide public passenger transport ,

m ) taxable units or buildings used exclusively

1 ) treatment of waste for further use in accordance with legislation governing waste

2 ) the remediation and reclamation of landfills under the laws on waste

3 ) the remediation of contaminated land , groundwater and buildings,

4 ) for sorting and waste collection

5 ) for thermal, biological, chemical and physical waste disposal

6) landfill meeting the conditions laid down for the operation of the landfill in accordance with legislation governing waste

7) The operation of small hydropower plants with an output of 1 MW ,

8 ) operation of power plants using wind energy ,

9) The operation of power plants and heat plants using biogas energy , if the energy is supplied to the grid or other consumers

10) for sources using geothermal energy, including heat pumps , which supply heat to consumers, or

11) as a source of biomass energy,

n ) the building of residential houses or units owned ZTP or ZTP / P receiving Living Allowance or the person assessed, together with the beneficiary living allowance , to the extent that they are used to their permanent housing ,

  1. o) building for family recreation property

1 ) ZTP , which is either a beneficiary living allowance or a person jointly assessed with the beneficiary living allowance , or

2 ) ZTP / P,

p ) taxable buildings or units of cultural relics 18c ) after the building work following the year of issue of the occupancy permit, for a period of 8 years ,

r ) taxable buildings or units for a period of five years from the year following the change from changing the heating system transition from fossil fuels to renewable energy system using solar , wind , geothermal, biomass ,

  1. a) buildings, with which the management of the Czech Consolidation Agency

t ) taxable buildings or units owned by the county , which are located in its territorial jurisdiction ,

u ) taxable buildings or units owned by public research institutions ,

  1. v) taxable buildings or units owned by the public universities.

( 2 ) Where an exemption under paragraph 1 shall be taxable only part of the building or unit , it shall be entitled to an exemption from the ratio in which the floor area above ground of taxable building or floor area units under exemptions to the total floor area of ​​above-ground parts of the taxable building or floor desktop unit.

( 3 ) In the case of taxable buildings under paragraph 1 . i) j) shall be subject to exemption under paragraph 1 of each taxable whole building .

(4 ) Taxable buildings, except buildings, residential buildings , and units that include commercial space other than the basement or utility room, referred to in paragraph 1 point . a) are exempt from tax on buildings and units are not used for business , leased or rented , if rented or leased to the municipality , county or state organizational unit or contributory organization , are exempt provided they are not used for business. Taxable building or unit referred to in paragraph 1 point . e ), f) , u) and v) are exempt from tax on buildings and units are not used for business or rented, leased or rented .

(5 ) The taxpayer claims a tax exemption of buildings and units pursuant to paragraph 1 . d ) to f ) , k), m ) to r) , u) and v) the tax return.

 

§ 10

The tax base

 

(1 ) The tax on buildings and units in the building is taxable area of ​​built-up area in m 2 as at 1 January of the tax year .

( 2) The built-up area for the purposes of the tax on immovable property means the built-up area of ​​the building under the Building Code of taxable equivalent aboveground structures .

( 3 ) The tax on buildings and units in the unit is treated floor area , which is the area of ​​the floor area in m 2 units as at 1 January taxable period multiplied by

  1. a) coefficient of 1.22, it is part of a unit land beyond the built-up area or if the unit is used in land ownership of all owners of units in the building ,

b ) by a factor of 1.20 in all other cases.

(4 ) The floor area of ​​the unit for tax purposes does not include immovable floor area of ​​the common parts of the building in proportion to the extent of them, which is included in the unit.

 

§ 11

The tax rate

 

(1) Basic rate of tax is

  1. a) for building residential house 2 CZK per 1 m 2 of built area , with other building appurtenances to the building of a residential building acreage in excess of 16 m 2 building 2 CZK per 1 m 2 of built area

b ) at the building for family recreation and building a house used for family recreation 6 CZK per 1 m 2 of built area and buildings, which performs a complementary function to these buildings , except garages, 2 CZK per 1 m 2 of built area ,

c ) the garage built separately from buildings and residential houses entity whose predominant part of the floor area is used as a garage , 8 CZK per 1 m 2 of built up area or covered floor space,

d ) for taxable buildings and units, the predominant part of the built up area taxable building or floor area of ​​the unit is used to

1 ) Entrepreneurship in primary agricultural production , forestry and water management 2 CZK per 1 m 2 of built up area or covered floor space,

2 ) business in industry, construction , transport, energy or other agricultural produce 10 CZK per 1 m 2 of built up area or covered floor space,

3 ) other kinds of business 10 CZK per 1 m 2 of built up area or covered floor space,

e ) for other taxable structures 6 CZK per 1 m 2 of built area ,

f ) in other units 2 CZK per 1 m 2 of floor space covered .

( 2 ) The tax rate per 1 m 2 of built area taxable buildings identified pursuant to paragraph 1 . a) to c ) and e) shall be increased by CZK 0.75 for each additional floors if the built-up area ground floor exceeds two-thirds of the built-up area . For taxable buildings to business standard rate per 1 m 2 of built area identified pursuant to paragraph 1 shall be increased by CZK 0.75 for each additional floors, if built ground floor area exceeds one-third of built up area. For the first storey is considered to be any structural floor, which has a level floor or part thereof to 0.80 m below the lowest point of the adjacent field, if not in the documentation provided otherwise . All floors located above this floor , including a dedicated attic shall be considered as additional floors.

(3) Basic rate

  1. a) pursuant to paragraph 1 . a) af ) , increased by the taxable buildings in accordance with paragraph 2 shall be multiplied by a coefficient assigned to individual municipalities by population from the last census

1.0 in municipalities of less than 1 000 inhabitants

1.4 in municipalities over 1,000 population in 6000 population

1.6 in municipalities over 6,000 population to 10 000 inhabitants

2.0 in municipalities of over 10,000 residents to 25,000 residents

2.5 in municipalities with more than 25 000 inhabitants and 50 000 inhabitants

3.5 in municipalities with more than 50 000 inhabitants, in statutory cities 16e) and Franzensbad, Luhačovice, Marienbad and Poděbrady

4.5 in Prague;

for each part of the village community can generally binding decree rate, which is set for it by one category to increase or decrease by one to three categories of factors in structure; coefficient can be increased to 4.5 coefficient of 5.0,

b ) for different types of buildings taxable under paragraph 1 . b ) to d ) , increased pursuant to paragraph 2 units pursuant to paragraph 1 . c ) and d) throughout the village by a factor of 1.5 , which the municipality may establish generally binding decree.

(4 ) For buildings for family recreation and building a house used for family recreation and buildings, which performs a complementary function to these buildings , except garages, with a basic rate of tax under paragraph 1 . b ) , increased in accordance with paragraph 2 multiplied by a coefficient of 2.0 or if it is determined pursuant to paragraph 3 . b ) multiplied by 2.0 if these buildings are located in national parks in zones I and protected areas

(5 ) If the same proportion of floor areas used for various purposes, the unit uses the highest applicable rate . For taxable construction, the floor area above ground part is used in the same proportion to the different types of business, shall be the highest appropriate rate .

(6 ) For taxable buildings provided in § 11 paragraph 1 point . a) , b), c ) and e ), the predominant portion of the floor area above ground parts are used for business , the rate according to § 11 paragraph 1 point . d ) .

 

  • 11a

tax increase

 

(1 ) The tax on buildings and units for the building of a residential building with commercial space used for business, with the exception of commercial space , which is liberated parts of the building or which is used for business in primary agricultural production , increasing the product

  1. a) area of ​​the floor area of commercial space in m 2 and

b ) CZK 2 .

( 2 ) Tax on buildings and units per unit , which includes commercial space used to do business with the exception of commercial space , which is liberated parts of the unit , or is used in the business to agriculture , forestry and water management , increasing the product

  1. a) treated floor area of commercial space and

b ) the positive difference between

1) The tax rate for the appropriate unit, the predominant portion of the floor area is used for business, and

2) The tax rate appropriate for this unit.

 

PART THREE

COMMON PROVISIONS

 

§ 12

Local coefficient

 

A municipality may generally binding decree for all real estate in the entire municipality to establish a local coefficient of 2 , 3, 4 or 5 This factor is multiplied by the tax payer for different types of land taxable buildings or units , or summaries of them, with the exception of land referred to in § 5 first

 

  • 12a

Rounding

 

(1 ) The taxable amount of arable land, hop gardens , vineyards , gardens, orchards and permanent grassland and land tax basis of commercial forests and ponds with intensive fish farming industry and is rounded up to whole CZK .

( 2 ) The tax base of the land for other parcels are rounded to the nearest m 2 up.

( 3 ) The tax base of the buildings and units are rounded to the nearest m 2 up.

(4 ) Income from land for different types of land and building tax and taxable units for each building or set of buildings taxable for individual units or the total units shall be rounded up to whole CZK . A similar procedure is rounding appropriate co-ownership share of taxes on the property , taxable building or unit.

 

  • 12b

units

 

The provisions of this Act on the unit and immovable shall apply mutatis mutandis to the unit , which is defined under the Act on ownership, along with the associated share of common areas of the house , and if it is associated with it ownership of the land and together with shares on this land .

 

  • 12c

The taxable period

 

The tax period is the calendar year. The change in the grounds of tax that will occur during the tax period shall be disregarded.

 

PART FOUR

Tax Administration of immovable property

 

§ 13

Joint and several tax liability

 

(1 ) Taxpayers who are co-owners of real property or which can not be determined share of real property are required to meet the tax liability jointly and severally.

( 2 ) For taxpayers who are required to comply with the tax liability jointly and severally , shall be regarded as if they were common tax liability.

 

§ 13a

Tax return

 

(1 ) The tax return the taxpayer is required to file the relevant tax to 31 January of the tax year . Tax return is not given unless the taxpayer filed at some of the previous tax period or tax has been levied or additionally assessed at some of the previous tax period , ex officio , and compared with the preceding tax period there was a change in circumstances relevant for the assessment of the tax . In this case, the tax is levied at the last known tax and tax assessment day and at the same day of receipt of such decision to the taxpayer shall be deemed to 31st January of the tax year , the tax authority may not be subject to the tax outcome assessment report payment order , payment assessment may not include justification establishes to the file and can not be appealed . At the request of his tax entity tax administrator shall send a copy of the payment order , within 30 days of receipt of the request . When compared to the previous tax period to change circumstances decisive for tax assessment or a change in the person of the taxpayer , the taxpayer is required tax to 31 January of the tax year to admit , in these cases can either grant tax filing tax return filing or partial tax return. In individual tax return the taxpayer shall only changes and to calculate the total tax .

(2) When compared to the previous tax year only

  1. a) a change in tax rates,
  2. b) a change in average land prices assigned to each existing cadastral territory under § 5, paragraph 1,
  3. c) to establish or change the coefficient according to § 6, paragraph 4, § 11, paragraph 3 and 4 or § 12,
  4. d) the termination of the exemption from tax if the municipality in a generally binding ordinance pursuant to § 4 paragraph 1 point. v) or expiry of the statutory time limits and subject to tax is not partially exempt for another reason, or
  5. e) to change the local jurisdiction,

taxpayer is not required to file a tax return or partial return nor communicate these changes. The tax is levied at the last known tax adjusted for changes under a) to e).

( 3 ) If the taxpayer died during the period for filing tax returns without having fulfilled his obligation to submit extend this deadline by two months . If there was a procedure to the estate during the period for filing tax returns without the person administering the estate has fulfilled his obligation to submit extend this deadline by two months .

(4 ) If the tax returns of taxpayers having an ownership or other rights to the same real property deemed to be the taxpayer for the common representative , if taxpayers elect a common representative or unless the case under paragraph 5

(5 ) If , within 31 January of the tax year filed tax return at least one of the taxpayers who are shareholders, for its ownership share to real property has a duty to file a tax return each venturer for its share of the immovable assets separately. In this case, grants and any co- pays tax in the amount of its share of the total tax credit equal to its share of the immovable . The procedure under the first sentence does not apply to land registered in the Land Registry simplified manner. If one of the joint owners immovable fails to file a tax return , the tax administration had levied the tax on its own motion, without prior call for filing tax returns.

(6) If , in the previous tax year had co-owners of immovable common agent or common representative , and if it is applied by the tax procedure referred to in paragraph 5 , fourth sentence , makes the penalty for late filing of tax returns and penalties from the tax assessment . Interest in accordance with the Tax Code provides for the fifth business day following the replacement date for payment of tax assessed on its own motion.

(7) Subject to paragraph 5 and paragraph 6 of the first sentence shall also proceed with tax recovery other co-owners if one of the co-owners filed amended tax returns to the last known duty conferred or imposed on its own motion pursuant to paragraph 5

(8 ) does not submit the tax return of the taxpayer having any ownership or other rights to the same immovable and the absence of a choice or a common representative to challenge the tax administration , tax administration tax levied them ex officio of their share of the immovable without previous calls for filing tax returns.

(9 ) lost if the one who was to pay taxes on immovable property, the taxpayer’s position because during the tax period is changed ownership or other rights to all immovable things within the territorial jurisdiction of that tax administrations in him subject to tax on immovable property or those intangible things disappear , he is obliged to report this fact to the tax authorities no later than 31 January following the tax year.

(10 ) If there is a change in the other statements on a tax return, the taxpayer is required to report these changes to the tax authorities within 30 days from the date on which they occur .

(11 ) Unless 31 December of the year in which the application was made for registration of property rights in the real estate to which that right arises , his decision to permit the taxpayer is required for an immovable thing that has been the contribution of property rights to file a tax return by the end of the third month following the month in which it was entered right of ownership in the Land Register . Tax return the taxpayer gives the tax year following the year in which it was legal effects of the deposit. The obligation to file a tax return does not arise if the tax return filed for an immovable thing the current common agent or common representative.

 

§ 13b

Determination of taxes

 

(1 ) Income from immovable property is levied on the taxable period as at 1 January of the year for which the tax is levied .

( 2 ) Income from immovable property may be established payment order , additional payment order , or mass předpisným list ; bulk of the tax assessment does not justify the předpisným list .

(3) In cases where the tax return does not, starts time running for the tax assessment on 31 January reporting period.

 

§ 14

repealed by Law No. 344/2013 Coll .

 

§ 15

Payment of taxes

 

(1 ) Income from immovable property is due

  1. a) For taxpayers engaged in agricultural production and fish farming in two equal installments, no later than 31 August to 30 November of the current tax year,
  2. b) for other taxpayers in two equal installments, no later than 31 May and 30 November of the current tax year.

( 2 ) shall not exceed if the annual tax on immovable amount of CZK 5,000 is payable at once, not later than 31 May of the current tax year. On the same date can be a tax on immovable assets to pay all at once and at a higher amount.

( 3 ) Where a taxpayer for a total tax of immovable property located in the district of the territorial scope of a tax administration less than CZK 30 and, if not stipulated otherwise , the tax return or partial tax return under the conditions specified in § 13 of this Act served , the tax is levied , but do not prescribe . The result of the assessment , the taxpayer notification, if the taxpayer requests it.

(4 ) When the circumference of the territorial scope of a tax administrator Land tax payer, which according to § 13 paragraph 5 a tax return for co-ownership share of the tax on land or it is according to § 13 paragraph 5 or levied a tax of ownership interest in the land tax of its own motion, unless the shares fully tax exempt , less than CZK 50 is a tax -payer in the land tax CZK 50 . Similarly for tax on buildings and units.

(5 ) Where there is reason for filing tax returns under § 13a paragraph 11 or if the time limit for filing a tax return , the tax on immovable property or the installment became due prior to the deadline for filing tax returns , due the last day for filing tax returns.

 

§ 16

Specific provisions on tax payment

 

If it exceeds the additional tax annual income of immovable property the amount of CZK 5,000 and assessed tax does not exceed the amount of tax corresponding to the assessed tax is payable by the due date of the first installment of tax and additional assessment of the difference is due to 30 November of the current tax year.

 

§ 16a

 

(1) Generally binding regulation issued by the municipality under the provisions of § 4, paragraph 1 point. v), § 6, 11 and 12, the municipality shall send one copy to the competent tax authorities within five calendar days from the date of its entry into force of the generally binding ordinance shall take effect no later than 1 October of the previous tax year and not later than 1 January following the tax period if the decree retroactive effect, is void. For tax assessment for tax year 1994, the municipalities set the coefficients generally binding decree, even if the ordinance becomes effective January 31, the 1994th

(2) In 2009, for tax year 2010, issue generally binding ordinance valid in accordance with § 4 paragraph 1 point. v), § 6, 11 and 12 to 30 November 2009 with effect from 1 January 2010.

 

 

PART FIVE

POWERS OF

 

§ 17

 

Ministry of Agriculture of the Czech Republic in agreement with the Ministry of Finance of the Czech Republic Decree modifies the list of cadastral territories with assigned average land prices of arable land, hop fields, vineyards, gardens, orchards and permanent grasslands derived from valuated soil ecological units.

 

§ 17a

 

(1 ) A municipality may address the consequences of natural disasters wholly or partially exempt from tax on immovable property within its territory generally binding decree immovable affected by a natural disaster , for a maximum period of 5 years. Exemption from taxes on immovable property can also be determined for the taxable period has elapsed .

(2) Generally binding regulation under paragraph 1 shall be issued so as to come into force until 31 March of the year following the taxable period in which the natural disaster occurred. Partial relief is expressed as a percentage. The municipality is obliged to send the generally binding regulation in a single copy of the tax within five calendar days from the date of its entry into force.

(3) A taxpayer can claim the exemption under paragraph 2 in the supplementary tax return, applies to this claim for the tax period has elapsed, or if it applies to the taxable period after the deadline for filing tax returns.

 

 

PART SIX

TRANSITIONAL AND FINAL PROVISIONS

 

§ 18

 

(1) Exemption from land tax under § 4 of Act No. 172/1988 Coll. Agricultural tax and the Government of the Czech Republic No. 554/1991 Coll. Some relief from income tax on incomes and tax relief for beginning self-employed farmers, remains in force until the expiry of the period applicable to the exemption, unless this Act provides new deadline.

(2) The benefits to which entitled pursuant to the Government of the Czech Republic No. 579/1990 Coll. Relief to domestic tax payers to provide calculated by deducting from property tax.

 

§ 19

 

In buildings where the excise duty to pay tax in accordance with house prices and rents the use of Act No. 143/1961 Coll. House tax in 1992, charged the relevant local tax office for the year 1992 after which the rent and the price per use for the period from the date of charge until the end of 1992, after the collision deductible items attributable to that period.

 

§ 19a

 

In tax year 1994, taxpayers are not required to file a tax return or partial tax returns, pay advance tax in the amount of tax due in the preceding tax year the dates specified in § 15 paragraph 1 and 2 until the delivery of mass předpisného list or for payment. The difference between the current tax obligations and taxpayers pay the deposit within 15 days after the delivery of mass předpisného list or for payment. Overpayment, which is the difference between the deposit and annual tax liability, will return under the conditions laid down by special regulation. 21)

 

§ 19b

 

Common representative who was a joint representative of the taxpayers having an ownership or other rights to the same land to 31 December 2006 is considered to be the common representative to the following tax period if the taxpayer does not choose another common representative pursuant to § 13a paragraph 4 or procedure pursuant to § 13a paragraph 5 of this Act.

 

§ 20

 

Property tax is charged under this Act for the first time for 1993 as at 1 January 1993.

 

§ 21

Repealing provisions

 

Shall be repealed:

1) The application for the Czech Republic Act No. 143/1961 Coll. House tax, as amended by Act No. 129/1974 Coll.

2) § 1. g) and § 8 of the Czech National Council No. 565/1990 Coll. on local charges.

3) Government of the Czech Socialist Republic No. 82/1978 Coll. Liberation of houses with flats in personal property taxes from the house.

4) Czech Republic Government Order No. 579/1990 Coll. Tax relief at home.

5) The application for the Czech Republic Ministry of Finance Decree No. 144/1961 Coll. Implementing Act No. 143/1961 Coll. House tax.

6) The application for the Czech Republic Decree of the Ministry of Finance No. 14/1968 Coll. Tax relief at home.

7) Ministry of Finance of the Czech Socialist Republic No. 101/1976 Coll. Supplementing Decree of the Ministry of Finance No. 14/1968 Coll. Tax relief at home.

8) Ministry of Finance, prices and wages of the Czech Socialist Republic No. 217/1988 Coll. Removal of rent to the special accounts of rent, as amended by Decree No. 29/1991 Coll.

9) Measures of the Ministry of Finance of the Czech Republic on January 25, 1991 to eliminate inconsistencies in assessing domestic taxes (the amount published in 55/1991 Coll.).

 

§ 22

Efficiency

 

This Act comes into force on 1 January 1993

 

 

Burešová v.r.

Pithart v.r.

 

2) Law No. 61/1977 Coll. On forests, as amended by Act No. 229/1991 Coll.

3) Act No. 169/1949 Coll. On military bases

4) § 761, paragraph 1 of Act No. 513/1991 Coll. Commercial Code

FM Reg Finance No. 119/1988 Coll. On the management of national assets, as amended

11) Act No. 114/1992 Coll., On Nature and Landscape

13) Act No. 229/1991 Coll. Regulate the ownership of land and other agricultural property, as amended.

16c) Act No 111/1998 Coll. On universities and amending other Acts (the Higher Education Act).

16d) Act No. 183/2006 Coll. Zoning and Building Code (Building Act).

16e) § 4, paragraph 1 of Act No. 128/2000 Coll. On communities (local government).

18a) Act No. 52/1966 Coll. On private ownership of dwellings, as amended by Act No. 30/1978 Coll., Act No. 509/1991 Coll., Act No. 265/1992 Coll. and Law No 297/1992 Coll.

18c) Act No. 20/1987 Coll., On State monument care, as amended.

18d) for example. Law No. 53/1954 Coll. folk cooperatives and cooperative organizations in the statutory text of the Presidium of the National Assembly No. 20/1956 Coll.

20) Act No. 482/1991 Coll. On social need

21) Act No. 337/1992 Coll. On Tax Administration

22) Act No. 105/1990 Coll. On private business of citizens, as amended by Act No. 219/1991 Coll. and Act No. 455/1991 Coll.

Act No. 513/1991 Coll. Commercial Code.

 

Annex to Act No. 338/1992 Coll .

 

Civil engineering construction that are taxable

 

KOD CZ -CC Text CZ -CC verbal description
ex221341 The towers for broadcasting, telecommunications relay towers and masts towers for broadcasting and relay towers
ex230141 Towers , masts , tower trays for mining and extraction of raw materials towers and tower trays for mining and extraction of raw materials
230241 Cooling Towers for Energy
ex230251 Chimneys and flues for power chimneys Energy
ex230341 Towers , masts , tower trays chemical companies towers and tower trays chemical companies
230351 Industrial chimneys chemical companies
ex230411 Construction and heavy metallurgical industries (except buildings) blast furnace
ex230441 Towers , masts , tower trays – for other industries towers and tower trays for other industry
230451 Industrial chimneys for other industry

If before the numeric code classification of construction works CZ -CC ‘ex ‘ refers to the engineering annex building marked at the same numerical code CZ -CC and expressly provided verbal description of this code in the Annex.