§ 11. Amendment of Local Taxes Act

Clause 4) is added to subsection 12 (2) of the Local Taxes Act (RT I 1994, 68, 1169; 1996, 49, 953; 1999, 16, 269; 101, 903; 2000, 33, 196; 81, 515; 2001, 11, 49; 2002, 44, 284; 110, 654) worded as follows:

”4)       motor vehicles taxable by heavy goods vehicle tax."

 

§ 12. Repeal of Motor Vehicle Excise Duty Act

The Motor Vehicle Excise Duty Act (RT 1995, 17, 236; 1998, 111, 1831; 1999, 56; 588) is repealed as of 1 January 2003.

 

§ 13. Implementing Provisions

(1)        The traffic register shall contain the following information concerning a heavy goods vehicle:

1)         the maximum authorised weight or gross laden weight of the lorry or truck;

2)         the number of axles in the lorry or truck;

3)         the type of suspension of the driving axle of the lorry or truck (existence or absence of air suspension or equivalent suspension);

4)         in the case of a lorry or truck intended for a specific purpose, a notation whether the vehicle is intended for the carriage of goods;

5)         the number of axles of trailers used in the composition of the road train at the same time and the maximum weight of the trailers.

(11.12.2002 entered into force 01.01.2003 - RT I 2002, 110, 655)

(2)        If a portion of information specified in subsection (1) of this section has not been entered in the traffic register, a payer of heavy goods vehicle tax is required to address the Motor Vehicle Registration Centre for the entry of the information in the register no later than by 20 March 2004. The replacement of a registration certificate arising from entry of the aforementioned information in the traffic register is exempt from state fee until 31 March 2004.

(11.12.2002 entered into force 01.01.2003 - RT I 2002, 110, 655; 11.02.2003 entered into force 17.03.2003 - RT I 2003, 23, 135)

(3)        The Motor Vehicle Registration Centre is required to submit the information listed in subsection 9 (2) of this Act concerning the heavy goods vehicles registered in the traffic register as at 31 March 2004 to the Tax and Customs Board not later than by 10 April 2004.

(11.12.2002 entered into force 01.01.2003 - RT I 2002, 110, 655; 11.02.2003 entered into force 17.03.2003 - RT I 2003, 23, 135; 17.12.2003 entered into force 01.01.2004 - RT I 2003, 88, 591)

(4)        A payer of heavy goods vehicle tax is required to calculate and pay the heavy goods vehicle tax payable for the first quarter of 2004 by 15 April 2004, and shall pay the amount together with the amount due during the following taxable period. Subsection 2 (3) of this Act is not applied upon calculation of the heavy goods vehicle tax payable for the first quarter of 2004.

(11.12.2002 entered into force 01.01.2003 - RT I 2002, 110, 655; 11.02.2003 entered into force 17.03.2003 - RT I 2003, 23, 135)

(5)        The heavy goods vehicle tax established by this Act is applied as of 1 January 2004.

(11.02.2003 entered into force 17.03.2003 - RT I 2003, 23, 135)

 

§ 14. Entry into force of Act

This Act enters into force on 1 January 2003.

 

Appendix to

Heavy Goods Vehicle Tax Act

 

Rates of Heavy Goods Vehicle Tax

 

Category of heavy goods vehicle by number of axles	Maximum authorised weight or gross laden weight (kg)	Tax rate according to type of suspension of driving axle (kroons per quarter)
		air suspension or equivalent suspension	other type of suspension
Lorry or trcuk
2 axles	12 000 – 12 999	0	125
	13 000 – 13 999	125	340
	14 000 – 14 999	340	475
	15 000 and more	475	1075
3 axles	12 000 – 14 999	0	0
	15 000 – 16 999	125	215
	17 000 – 18 999	215	440
	19 000 – 20 999	440	565
	21 000 – 22 999	565	875
	23 000 and more	875	1350
4 axles	12 000 – 22 999	0	0
	23 000 – 24 999	565	575
	25 000 – 26 999	575	890
	27 000 – 28 999	890	1415
	29 000 and more	1415	2100
Road train (truck + trailer)
2+1 axles	12 000 – 13 999	0	0
	14 000 – 15 999	0	0
	16 000 – 17 999	0	50
	18 000 – 19 999	50	125
	20 000 – 21 999	125	290
	22 000 – 22 999	290	375
	23 000 – 24 999	375	690
	25 000 and more	690	1200
2+2 axles	12 000 – 14 999	0	0
	15 000 – 22 999	0	0
	23 000 – 24 999	115	275
	25 000 – 25 999	275	450
	26 000 – 27 999	450	665
	28 000 – 28 999	665	800
	29 000 – 30 999	800	1315
	31 000 – 32 999	1315	1825
	33 000 and more	1825	2765
2+3 axles	12 000 – 35 999	0	0
	36 000 – 37 999	1450	2015
	38 000 and more	2015	2740
2+3 axles	12 000 – 35 999	0	0
	36 000 – 37 999	1275	1775
	38 000 – 39 999	1775	2465
	40 000 and more	2465	3640
3+3 or more axles	12 000 – 35 999	0	0
	36 000 – 37 999	725	875
	38 000 – 39 999	875	1315
	40 000 and more	1315	2090

 

(11.12.2002 entered into force 01.01.2003 - RT I 2002, 110, 655)

 

¹ RT = Riigi Teataja = State Gazette