Dog registration
The municipality of Častá, as the relevant tax administrator, collects the dog tax in accordance with the VZN of the municipality of Častá no. 3/2012 on the local tax for a dog from 14. 12. 2012 on local taxes in the territory of the municipality of Častá.
For a year 2015 taxpayers are not obliged to pay tax for the dog for the relevant calendar year until 31. January of the relevant calendar year!
During the year, the tax administrator sends each taxpayer a decision on tax collection, on the basis of which the taxpayer will pay the tax within the period specified in the decision.
Level of waste sorting in the village of Častá per year. 582/2004 Z.z. on local taxes and the local fee for municipal waste and small construction waste as amended and VZN no.. 3/2012 Level of waste sorting in the village of Častá per year 14. December 2012 on the local tax for a dog in the territory of the municipality of Častá from 1.1.2013 modified as follows:
The subject of the dog tax is a dog older than 6 months kept by a natural person or a legal entity in the territory of the city district.
The dog is not subject to tax
a) a dog bred for scientific and research purposes,
b) a dog placed in an animal shelter,
c) a dog with special training, which is owned or used by a citizen with a severe disability.
The taxpayer is a natural person or a legal entity, which is
a) dog owner or
b) the owner of the dog, if it cannot be proved, who owns the dog.
The tax rate is per calendar year:
a) 5,00 EUR per dog per calendar year
b) 7,00 EUR per dog per calendar year, if it is a dog kept in a multi-apartment house
The tax liability arises on the first day of the calendar month following the month, in which the dog became the subject of tax (screening testing - number tested. when the taxpayer acquired a dog older than 6 months or the dog has reached age 6 months), and expires on the last day of the month, in which the dog ceased to be subject to tax (screening testing - number tested. the dog died, was sold or donated, it is not bred in the territory of the municipality of Častá).
The tax return for the dog is submitted by the taxpayer:
when the tax liability arises no later than 30 days from the date of tax liability,
at the end of the tax obligation no later than 30 days from the date of cessation of tax liability.
If the taxpayer submits a tax return for a dog within the specified 30-day period when the tax obligation ceases, is entitled to a proportional tax refund for the remaining months of the tax period, for which the tax was paid. If the taxpayer does not file a tax return for a dog within the statutory deadline, the right to refund a proportionate part of the tax ceases.
The tax administrator levies the tax by decision, and the levied tax is payable by 15 days from the date of entry into force of the decision.
A dog is exempt from tax, whose owner or holder is a natural person, who holds a citizen's card with a severe disability or a citizen's card with a severe disability in need of a guide.
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