Do I need to pay tax on a car purchased in 2013?
The benefit for movable property registered on January 1, 2013 also applies to cars. However, this does not apply to transport registered during the reorganization and liquidation of legal entities, as well as received or purchased from a related party (Clause 2 of Article 105.1 of the Tax Code of the Russian Federation).
This means that a car purchased by a company after the specified date is not subject to tax, unless, of course, the seller was an interdependent person.
Read more about the impact of interdependence on property tax in the article “Property tax and interdependent persons (nuances)” .
Federal Law of November 23, 2020 No. 374-FZ
RUSSIAN FEDERATION
THE FEDERAL LAW
On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation
Adopted by the State Duma on November 11, 2021
Approved by the Federation Council on November 18, 2021
(As amended by Federal Law No. 470-FZ dated December 29, 2020)
Article 1
Introduce into part one of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; 2001, No. 53, Art. 5016; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2005, No. 45, Article 4585; 2006, No. 31, Article 3436; 2007, No. 1, Article 28, 31; No. 18, Article 2118; No. 22, Article 2563, 2564; 2008, No. 26, Art. 3022; No. 48, Art. 5519; 2009, No. 30, Art. 3739; No. 48, Art. 5733; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014; 2012, No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4333; No. 50 , Art. 6954; 2013, No. 9, Art. 872; No. 23, Art. 2866; No. 26, Art. 3207; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5645, 5646; 2014, No. 14, Art. 1544; No. 26, Art. 3372; No. 40, Art. 5315; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 1, art. 15; No. 10, art. 1393, 1419; No. 18, art. 2616; No. 24, art. 3377; No. 29, art. 4358; 2021, No. 1, Art. 6; No. 7, art. 920; No. 15, art. 2063; No. 18, art. 2486, 2506, 2510; No. 22, art. 3092; No. 27, art. 4173, 4174, 4176, 4177; No. 49, art. 6842, 6844; 2021, No. 47, art. 6848, 6849; No. 49, art. 7307, 7312, 7313, 7315; 2018, No. 31, art. 4819, 4821; No. 32, art. 5087, 5095, 5127; No. 45, art. 6828; No. 49, art. 7496, 7519; No. 53, art. 8416, 8472; 2021, No. 18, art. 2225; No. 39, art. 5375; 2021, No. 5, art. 492; No. 13, art. 1857; No. 14, art. 2032; No. 40, art. 6169) the following changes:
1) paragraph fifteen of paragraph 2 of Article 11 should be stated as follows:
“Federal Treasury account - a treasury account for carrying out and reflecting operations for accounting and distribution of revenues;”;
2) in paragraph three of paragraph 4 of Article 12, replace the word “urban” with the words “municipal districts, urban”;
3) paragraph 21 of Article 23 shall be supplemented with the following paragraph:
“The notification about the existence of a taxable object and the copies of the documents specified in this paragraph attached to it may be submitted to the tax authority through the multifunctional center for providing state and municipal services established by this Code,” add the words “as well as failure by a participant in a regional investment project to fulfill the obligations stipulated by the investment declaration, including regarding the amounts of financing of capital investments of a regional investment project,”;
5) paragraph two of paragraph 3 of Article 29 should be stated as follows:
“An authorized representative of a taxpayer - an individual entrepreneur (an individual who is not an individual entrepreneur) exercises his powers on the basis of a notarized power of attorney, a power of attorney equivalent to a notarized one in accordance with civil law, or a power of attorney in the form of an electronic document signed with the electronic signature of the principal.” ;
6) in paragraph 2 of Article 342, replace the words “give written explanations” with the words “give written explanations to the tax authorities”;
7) in the first paragraph of paragraph 3 of Article 46, add the words “unless otherwise provided by this paragraph” to the first sentence; in the second sentence, after the word “deadline”, add the words “or the deadlines specified in paragraphs three and four of this paragraph”, the words “, unless otherwise established by this paragraph”, delete the fourth sentence after the word “expiration” with the word “accordingly”, after the word “tax” add the words “, the terms specified in paragraphs three and four of this paragraph”;
in paragraph three of paragraph 1 of Article 47, the first sentence is supplemented with the words “or the deadlines specified in paragraphs three and four of paragraph 3 of Article 46 of this Code”, in the second sentence the words “of the specified period” are replaced with the words “of the specified period”, the fourth sentence after the word “expiration” » add the word “accordingly”, after the word “tax” add the words “, the terms specified in paragraphs three and four of paragraph 3 of Article 46 of this Code”;
9) in article 48:
a) in paragraph four of clause 1, replace the numbers “3,000” with the numbers “10,000”;
b) in paragraph 2:
in paragraph two, replace the numbers “3,000” with the numbers “10,000”;
in paragraph three, replace the numbers “3,000” with the numbers “10,000”;
10) in article 52:
a) in paragraph two of paragraph 21, the words “in relation to taxes specified in paragraphs 1 and 2 of Article 15 of this Code” shall be deleted;
b) in paragraph 4:
in paragraph one, the words “transferred to the head of the organization (its legal or authorized representative) or an individual (his legal or authorized representative) personally against signature on the basis of an application received from him for the issuance of a tax notice, including through the multifunctional center for the provision of state and municipal taxes telecommunication channels or” exclude;
add a new second paragraph with the following content:
“The taxpayer (his legal or authorized representative) has the right to receive a tax notice on paper against a signature from any tax authority or through a multifunctional center for the provision of state and municipal services based on an application for the issuance of a tax notice. The tax notice is transmitted to the taxpayer (his legal or authorized representative or through the multifunctional center for the provision of state and municipal services) no later than five days from the date the tax authority receives the application for issuing a tax notice.”;
paragraph two shall be considered paragraph three and in it the words “Formats and procedure for sending a tax notice to a taxpayer in electronic form via telecommunication channels, form” shall be replaced with the word “Form”, the word “approved” shall be replaced with the word “approved”;
paragraph three shall be considered paragraph four;
11) in subparagraph 2 of paragraph 1 of Article 63, the words “subparagraph 2” shall be replaced with the words “subparagraph 1”;
12) in paragraph 1 of Article 70:
a) in paragraph one, the second sentence should be stated as follows: “If the amount of arrears does not exceed 3,000 rubles, the demand for payment of tax and the debt on penalties and fines existing on the day of its formation related to this arrears must be sent to the taxpayer no later than one year from the date of discovery of the arrears, unless otherwise provided by paragraph 2 of this article.”;
b) add the following paragraph:
“The demand for payment of debt on penalties accrued for arrears after the day the demand for payment of such arrears was formed must be sent to the taxpayer (responsible participant in the consolidated group of taxpayers) no later than one year from the date of payment of such arrears or from the day when the amount of these penalties exceeded 3 000 rubles.”;
13) in paragraph three of paragraph 31 of Article 77, after the words “(deputy manager)”, add the word “authorized”, delete the words “at the location of the managing partner responsible for maintaining tax records”;
14) in article 78:
a) paragraph 6 shall be supplemented with the following paragraphs:
“The refund of the amount of overpaid tax is carried out to the taxpayer’s bank account, indicated by him in the application for the refund of the amount of overpaid tax, unless otherwise established by this paragraph.
Refund of the amount of overpaid corporate income tax, the specifics of calculation and payment of which are established by Article 3101 of this Code, may be made to the taxpayer’s bank account, indicated by him in the application for the refund of the amount of overpaid tax, or to the taxpayer’s account indicated in this application, opened in bank account of a foreign nominee holder, foreign authorized holder and (or) a person for whom a depository program account is opened, if income was paid to the taxpayer through such persons.”;
b) paragraph 10 shall be supplemented with paragraphs as follows:
“Interest accrued by the tax authority in accordance with this paragraph on the date of the decision to return the amount of overpaid tax is payable to the taxpayer on the basis of such a decision without the taxpayer’s application for payment of interest.
In other cases, interest accrued by the tax authority in accordance with this paragraph is subject to payment to the taxpayer upon the taxpayer’s application.”;
15) paragraph 5 of Article 79 shall be supplemented with the following paragraph:
“The refund of the amount of overpaid tax is carried out to the taxpayer’s bank account, indicated by him in the application for the refund of the amount of overpaid tax.”;
16) in article 80:
a) in paragraph 4:
in paragraph three, after the word “attachments”, add the words “unless otherwise provided by this Code”; after the words “sending it”, add the words “unless otherwise provided by this Code”;
paragraph six should be supplemented with the words “unless otherwise provided by this Code”;
b) add paragraphs 41 and 42 with the following content:
"41. A tax return (calculation) is considered not submitted if, during a desk tax audit based on such a tax return (calculation), at least one of the following circumstances is established:
1) during tax control activities, the fact of signing a tax return (calculation) by an unauthorized person was established;
2) an individual who has the right to act without a power of attorney on behalf of a taxpayer (fee payer, insurance premium payer, tax agent) and who has signed a tax return (calculation) is disqualified on the basis of a decision on disqualification that has entered into force in a case of an administrative offense and for a period of which disqualification has been established has not expired before the date of submission of such tax return (calculation) to the tax authority;
3) the Unified State Register of Civil Status Records contains information about the date of death of an individual that occurred earlier than the date of signing the tax return (calculation) with an enhanced qualified electronic signature of this individual;
4) in relation to a person who has the right to act without a power of attorney on behalf of the taxpayer (tax payer, insurance premium payer, tax agent) and who signed the tax return (calculation), an entry was made in the Unified State Register of Legal Entities about the unreliability of information about the specified person earlier than the date of submission such tax return (calculation) to the tax authority;
5) in relation to the taxpayer (fee payer, insurance premium payer, tax agent) - organization, an entry was made in the Unified State Register of Legal Entities on the termination of the legal entity (by reorganization, liquidation or exclusion from the Unified State Register of Legal Entities by decision of the registering authority) earlier than the date submission by such person of a tax return (calculation) to the tax authority;
6) the circumstances provided for by paragraph 53 of Article 174 or paragraph 7 of Article 431 of this Code.
42. If at least one of the circumstances specified in subparagraphs 1 - 4 and 6 of paragraph 41 of this article is established, the tax authority, no later than five days from the date of establishment of such a circumstance, unless otherwise provided by this Code, is obliged to notify the taxpayer (payer of the fee , payer of insurance premiums, tax agent) on recognition of the corresponding tax return (calculation) as not submitted.
The form and format of the notice of recognition of a tax return (calculation) as not submitted is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.”;
c) in paragraph 5:
in paragraph three, the second sentence should be stated as follows: “In this case, the tax return (calculation) is accompanied by a copy of a document confirming the authority of the representative to sign the tax return (calculation), or a document confirming the said authority in electronic form, signed with an enhanced qualified electronic signature of the principal. ";
Paragraph four should be stated as follows:
“The format of a document confirming the authority of a representative to sign a tax return (calculation) in electronic form and the procedure for sending it via telecommunication channels are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.”;
d) in subclause 6 of clause 7, replace the words “and 23” with the numbers “, 23, 30”;
17) paragraph two of paragraph 5 of Article 83 after the word “bodies” is supplemented with the words “and persons”;
18) in article 85:
a) paragraph three of paragraph 94 after the words “December 31, 2021,” shall be supplemented with the words “about persons related to combat veterans, information about which is posted in the Unified State Social Security Information System,”;
b) add paragraph 95 with the following content:
"95. Consumer cooperatives are required to report information on the full payment of share contributions for real estate provided to their members and other persons entitled to share savings to the tax authority of the constituent entity of the Russian Federation at their location within 10 days from the date of full payment of the corresponding share contribution.” ;
19) paragraph 2 of Article 86 shall be supplemented with the following paragraph:
“Certificates about the availability of accounts of an organization, an individual entrepreneur, an individual who is not an individual entrepreneur, may be requested by the tax authorities if the application for the refund of the amount of overpaid or overcharged tax indicates an account, information about which has not been submitted to the tax authority in in accordance with paragraph 11 of this article.”;
20) in Article 88:
a) paragraph 6 shall be supplemented with the following paragraph:
“The taxpayer has the right to provide an electronic register of supporting documents as an explanation. The form and procedure for filling out the specified register, as well as the format and procedure for submitting such a register in electronic form, are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.”;
b) paragraph 91 should be stated as follows:
"91. If, before the end of the desk tax audit, the taxpayer submits an updated tax return (calculation) in the manner prescribed by Article 81 of this Code, the desk tax audit of the previously filed tax return (calculation) is terminated and a new desk tax audit begins on the basis of the updated tax return (calculation). ).
A desk tax audit based on a tax return (calculation), according to which the tax authority, in accordance with paragraph 42 of Article 80 of this Code, sent a notification to the taxpayer that the tax return (calculation) was recognized as unsubmitted, is terminated on the day the specified notice is sent.
If the tax return (calculation) specified in paragraph two of this paragraph has been updated, then the desk tax audit is resumed based on the tax return (calculation) previously submitted to the tax authority by the taxpayer. In this case, the deadline for conducting a desk tax audit on a previously submitted tax return (calculation) does not include the deadline for a desk tax audit terminated in accordance with paragraph two of this clause.
Termination of a desk tax audit means termination of all actions of the tax authority in relation to a previously submitted tax return (calculation). In this case, the documents (information) received by the tax authority as part of the terminated desk tax audit may be used when carrying out tax control measures in relation to the taxpayer.”;
21) paragraph three of paragraph 2 of Article 89 is declared invalid;
22) paragraph 1 of Article 892 shall be supplemented with the words “as well as the fulfillment by the participant of the regional investment project of the obligations stipulated by the investment declaration, including regarding the amounts of financing capital investments of the regional investment project”;
23) in article 102:
a) add paragraph 22 with the following content:
"22. It is not a disclosure of tax secrets if a tax authority submits to the operator of the “One Window” information system in the field of foreign trade activities in order to carry out the functions of the specified operator in accordance with Federal Law of December 8, 2003 No. 164-FZ “On the Fundamentals of State Regulation of Foreign Trade Activities” at his request information on the sale of goods (work, services), subject to value added tax at a tax rate of 0 percent, to organizations and individual entrepreneurs - participants in foreign economic activity from tax returns for the specified tax.”;
b) add paragraph 11 with the following content:
"eleven. The provisions of this article regarding the ban on the disclosure of information constituting a tax secret, requirements for a special regime for storing said information and access to it, liability for the loss of documents containing the specified information, or for the disclosure of the specified information apply to information about taxpayers, insurance premium payers, received from tax authorities by federal state authorities, state authorities of constituent entities of the Russian Federation, local government bodies for the assessment of tax expenses in accordance with Article 1743 of the Budget Code of the Russian Federation.
Access to the information specified in this paragraph that constitutes a tax secret, received from tax authorities by federal government bodies, government bodies of constituent entities of the Russian Federation, and local government bodies, is available to officials determined by the heads of these bodies.”
Article 2
Introduce into part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, No. 32, Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413, 3429; No. 49, Art. 4554; No. 53, Art. 5051; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027, 3033; 2003, No. 1, Art. 2, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4435; No. 50, Art. 4849; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3231; No. 34 , Art. 3518, 3520, 3522, 3524, 3525; No. 35, Art. 3607; No. 45, Art. 4377; No. 49, Art. 4840; 2005, No. 1, Art. 9, 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3117, 3118, 3129, 3130; No. 43, Art. 4350; No. 52, Art. 5581; 2006, No. 1, Art. 12 ; No. 10, Art. 1065; No. 23, Art. 2382; No. 27, Art. 2881; No. 31, Art. 3433, 3436, 3443, 3452; No. 43, Art. 4412; No. 45, Art. 4627, 4628 ; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 7, 20, 31, 39; No. 13, Art. 1465; No. 21, Art. 2461, 2462; No. 22, Art. 2563; No. 23 , Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416, 5417; No. 46, Art. 5553, 5557; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, art. 1942; No. 27, art. 3126; No. 30, art. 3591, 3614, 3616; No. 42, art. 4697; No. 48, art. 5504, 5519; No. 49, art. 5723; No. 52, art. 6218, 6219, 6227, 6237; 2009, No. 1, art. 13, 19, 31; No. 11, art. 1265; No. 18, art. 2147; No. 23, art. 2772; No. 29, art. 3582, 3598, 3625, 3639; No. 30, art. 3735, 3739; No. 39, art. 4534; No. 45, art. 5271; No. 48, art. 5726, 5731, 5733, 5734, 5737; No. 51, art. 6153, 6155; No. 52, art. 6444, 6450, 6455; 2010, No. 15, art. 1737; No. 19, art.
Are modular buildings subject to tax?
Modular buildings do not comply with the definition of property classified as real estate (clause 1 of Article 130 of the Civil Code of the Russian Federation). Therefore, when registered from 01/01/2013, they are also entitled to a property tax benefit.
At the same time, modular buildings registered before 01/01/2013 and included in the OS will be subject to property tax (clause 1 of Article 374 of the Tax Code of the Russian Federation ). For example, a company will be forced to pay tax on a change house accounted for in this way.
To learn about what changes regarding the movable property benefit will come into force in 2021, read the material “The issue of the property benefit for movable property will be decided by the regions .
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Clause 2 of Article 374 of the Tax Code of the Russian Federation
Objects of taxation for foreign organizations operating in the Russian Federation through permanent representative offices are recognized as real estate related to fixed assets, real estate received under a concession agreement. (As amended by Federal Law No. 302-FZ dated August 3, 2018)
For the purposes of this chapter, foreign organizations keep records of taxable items in the manner established in the Russian Federation for accounting.
(Clause as amended by Federal Law dated June 30, 2008 No. 108-FZ)
What changes will come into force on January 1, 2021
First, about salary taxes.
From January 1, 2021, the list of income not subject to personal income tax is being supplemented (Article 217 of the Tax Code of the Russian Federation). Such income now includes reimbursement amounts for housing costs.
A closed list of income not subject to insurance premiums has also been added. It included the amount of compensation for expenses of the contractor under the GPA and reimbursement of expenses for housing (Article 422 of the Tax Code of the Russian Federation).
The transport tax was also affected. From January 1, 2021, a procedure was established for the interaction of the taxpayer with the inspectorate in the event of the loss or destruction of a vehicle. If the car is destroyed, transport tax will not be charged from the moment of its destruction. To do this, the owner of the vehicle must submit an application. And the inspection will independently check and confirm the information received.
