| Legislation | Description of duty | §, para. | Form of fulfilment | Method of fulfilment | Frequency of performance (per year) | |
|---|---|---|---|---|---|---|
The taxpayer is obliged to file a proper road tax return if at least one taxable vehicle is mentioned in it, no later than 31 January of the calendar year following the end of the tax period. | form | electronically: > form on the website > data box > information system of the office | 1 / year | |||
The taxable person claiming the road tax credit is obliged to keep the transport documents with the confirmed data of the transhipment point of the combined transport, or the loading and unloading railway station suitable for transhipment or the inland port. | form not prescribed | in writing - postal service other | 1 / year | |||
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