Changes in the Road Tax Act No. 361/2014 Coll., as amended (Road Tax Act) effective as of 1 January 2016 An amendment to the Income Tax Act approved on 22 September 2015 also brought changes to the Road Tax Act. Among other things, it involves how a taxpayer’s territorial jurisdiction is determined. Jurisdiction is determined by either the company’s registered office or the individual owner’s permanent address, and not by the place where the motor registration is registered, as it had been in the past. This implies that a motor vehicle taxpayer will file with a single tax administrator.
More details covering how to indicate payment and the account number for paying or prepaying tax is shown under Motor Vehicle Tax in Payment Details.
In addition, a new methodical instruction was issued in November 2015 in relation to road tax:
