Transport tax: concept, object of taxation
Transport tax is a type of monetary transfer to the budget that vehicle owners are required to make. This payment falls under the category of property taxes.
In accordance with paragraph 1 of Art. 358 of the Tax Code of the Russian Federation in this case, the object of taxation is land, air and water vehicles registered in accordance with the rules prescribed in Russian legislation. For example, these could be:
- cars;
- scooters;
- buses;
- helicopters;
- motor ships;
- yachts, etc.
The procedure for paying transport tax is regulated by the provisions of the Tax Code of the Russian Federation (Chapter 28), as well as regulations in force in specific constituent entities of the Russian Federation.
REFERENCE!
It is worth noting that this type of tax belongs to the regional category. This means that the amounts contributed by taxpayers remain in the budget of a particular region. In the future, they are used to build roads, hospitals, schools, etc.
Transport tax by region. Calculation
city of Sevastopol
Calculation of transport tax for the region - the city of Sevastopol
Republic of Crimea
Calculation of transport tax for the region - Republic of Crimea
Yamalo-Nenets Autonomous Okrug
Calculation of transport tax for the region - Yamalo-Nenets Autonomous Okrug
Chukotka Autonomous Okrug
Calculation of transport tax for the region - Chukotka Autonomous Okrug
Khanty-Mansiysk Autonomous Okrug-Yugra
Calculation of transport tax for the region - Khanty-Mansiysk Autonomous Okrug-Ugra
Jewish Autonomous Region
Calculation of transport tax for the region - Jewish Autonomous Region
Saint Petersburg
Calculation of transport tax for the region - St. Petersburg
Moscow city
Calculation of transport tax for the region - Moscow city
Yaroslavl region
Calculation of transport tax for the region - Yaroslavl region
Transbaikal region
Calculation of transport tax for the region - Trans-Baikal Territory
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Who is the payer of transport tax?
As noted above, transport tax payers are the owners of various land, air and water vehicles.
So, in accordance with Part 1 of Art. 357 of the Tax Code of the Russian Federation, taxpayers for this type of transfer to the budget are persons to whom this or that vehicle is officially registered. For example, if a car is driven by one person, but according to the documents the owner is a completely different citizen, it is the latter who will pay the tax.
ATTENTION!
When selling a car, information about the new owner is received by the tax authority within 10 days. From now on, the buyer of the car will have to pay tax.
Both ordinary citizens and organizations can act as persons obliged to pay transport tax. However, for the latter category of taxpayers, a separate procedure, conditions and terms for making such a payment are provided.
What is subject to transport tax and what is not?
After the introduction of transport, it was clear to every car owner that the main object of taxation was the car. However, there is still a whole list of vehicles that are subject to tax. In particular, not only cars, but also motorcycles, scooters, etc. can be expensive and powerful. two-wheeled vehicles. In addition, the so-called luxury tax is imposed on yachts, airplanes, helicopters, and sailing ships, which is generally understandable. Since only a few can buy such vehicles. In more detail, all taxable vehicles can be found in Article 358 of the Russian Tax Code. Vehicles that are not taxed under the law include rowing boats or motor boats with a power of less than 5 hp; also, tractors and combines that are registered to state farms and other agricultural organizations are not taxed, this allows you not to burden the already struggling agricultural business with additional taxes, the exact same situation is with organizations that are engaged in transportation (they also may not pay horsepower tax ). However, a situation may happen that the car is registered, but in fact, you no longer own it, for example, the car was stolen or you crashed it, in this case you do not need to pay transport tax, but you need to provide supporting documents to the tax office.
Deadline for payment of transport tax
The current legislation clearly defines the period of time before the expiration of which the transport tax must be paid.
So, in accordance with Part 3, Clause 1, Art. 363 of the Tax Code of the Russian Federation, taxpayers who are individuals are required to make payments before December 1 of the year following the reporting period. In case of non-compliance with this condition, a fine will be assessed against the violator.
For the purpose of paying transport tax by citizens, the tax period is one calendar year (Clause 1, Article 360 of the Tax Code of the Russian Federation).
When to pay transport tax
Transport tax is paid at the end of each calendar year, that is, if you bought a car on January 1, then you must pay the tax by December 31 for the whole year. However, there may be a situation where you bought a car in the middle of the year. In this case, you also pay tax before the end of the calendar year, you just pay only for a certain number of months of ownership. You can calculate the amount for an incomplete calendar period using our calculator. To do this, indicate the number of months of ownership that corresponds to your case. The calculation is very simple: we multiply the tax amount for the full calendar period by the number of months of ownership and divide by 12.
In what cases is it not necessary to pay tax?
It is worth noting that not all vehicles are subject to transport tax. In accordance with paragraph 2 of Art. 358 of the Tax Code of the Russian Federation there is no need to pay this type of mandatory payments in relation to the following vehicles:
- passenger cars equipped for use by disabled people;
- cars with power less than 100 hp. pp. received through social protection authorities;
- water and air transport owned by organizations or individual entrepreneurs, which are used to transport passengers and goods;
- vehicles belonging to public authorities;
- airplanes and helicopters intended for medical services;
- vehicles that are on the wanted list, or those vehicles that have already been found. In the latter case, there is no need to pay tax for the period from the beginning of the search until the day the car is transferred to its owner;
- other cases.
Separately, it is worth emphasizing that certain exemptions on transport tax may be provided for citizens belonging to the category of beneficiaries (more details about this are written below).
Transport tax by car brand
A.C.
Acura
Alfa Romeo
Alpina
Alpine
AM General
Ariel
Aro
Asia
Aston Martin
Audi
Beijing
Bentley
Blonell
BMW
BMW Alpina
Brilliance
Bristol
Bufori
Bugatti
Buick
BYD
Byvin
Cadillac
Callaway
Carbodies
Caterham
Chana
ChangAn
ChangFeng
Chery
Chevrolet
Chrysler
Citroen
Cizeta
Coggiola
Dacia
Dadi
Daewoo
Daihatsu
Daimler
Dallas
De Lorean
De Tomaso
Derways
Dodge
DongFeng
Doninvest
E-Car
Eagle
Ecomotors
FAW
Ferrari
Fiat
Fisker
Ford
Foton
FSO
Fuqi
GAZ
Geely
Geo
GMC
Great Wall
Hafei
Haima
Hindustan
Holden
Honda
HuangHai
Hummer
Hurtan
Hyundai
Infiniti
Innocenti
Invicta
Iran Khodro
Isdera
Isuzu
IVECO
IZ
J.A.C.
Jaguar
Jeep
Jensen
Jiangling
J.M.C.
Kia
Koenigsegg
KTM
Lamborghini
Lancia
Land Rover
Lexus
Liebao Motor
Lifan
Lincoln
Lotus
LTI
Luxgen
Mahindra
Marcos
Marlin
Marussia
Maruti
Maserati
Maybach
Mazda
McLaren
McLaren
Mega
Mercedes-Benz
Mercury
Metrocab
MG
Minelli
MINI
Mitsubishi
Mitsuoka
Morgan
Moskvic
Nissan
Noble
Oldsmobile
Opel
Osca
Pagani
Panoz
Paykan
Perodua
Peugeot
Plymouth
Pontiac
Porsche
Proton
PUCH
Qvale
Reliant
Renault
Renault Samsung
Rolls-Royce
Ronart
Rover
Saab
Saleen
Santana
Saturn
Scion
SEAT
ShuangHuan
Skoda
SMA
Smart
Soueast
Specter
SsangYong
Subaru
Suzuki
TagAZ
TATA
Tatra
Tazzari
Tesla
Tianma
Tianye
Tofas
Toyota
Trabant
TVR
UAZ
Vauxhall
VAZ
Vector
Venturi
Volkswagen
Volvo
Vortex
Wartburg
Westfield
Wiesmann
Xin Kai
YueJin
Zastava
ZAZ
ZIL
Zotye
Procedure for calculating transport tax
When calculating the amount of transport tax, the following main indicators are taken into account:
- Tax base - its value is expressed in horsepower of a particular car. This value is taken from the vehicle documents.
- Tax rate (measured in rubles) - this indicator is established at the legislative level. Moreover, its value varies depending on the capacity of transport, its type and the subject of the Russian Federation in whose territory it is located.
- Ownership period - the period of time during which a person owned the car.
- Increasing coefficients - they are applied in certain cases, as a result of which the amount of tax increases.
In general, the amount of transport tax is determined by the following general formula:
Transport tax = Tax base * Rate * (Car ownership period / 12)
REFERENCE!
Citizens do not need to independently calculate transport tax, as this is done by tax authority employees. However, the amount indicated in the notification can be checked using the online calculator on the website nalog.ru.
Tax rates
It should immediately be noted that according to the law, the constituent entities of the Russian Federation have the right to independently set transport tax rates.
In Art. 361 of the Tax Code of the Russian Federation establishes basic rates for vehicles with different capacities. At the same time, local government bodies have the right to increase or decrease the specified values by no more than 10 times (Clause 2 of Article 361 of the Tax Code of the Russian Federation).
IMPORTANT!
The above condition (in terms of reducing the rate by no more than 10 times) does not apply to passenger cars whose power does not exceed 150 hp. With.
Thus, it is impossible to indicate the exact rates of transport tax, since they will differ in each region of the Russian Federation. At the same time, their value is influenced by the following main factors:
- vehicle category;
- car power;
- the territory in which the car is located.
In addition, when setting the transport tax rate, the year of manufacture of the car and its environmental class can also be taken into account (clause 3 of Article 361 of the Tax Code of the Russian Federation).
When are multiplying factors applied?
In some cases, when calculating the amount of transport tax, increasing factors may be additionally used.
In accordance with Part 3, Clause 2, Art. 362 of the Tax Code of the Russian Federation, similar coefficients are applied to the following types of vehicles:
- Cars under 3 years old, the average price of which is from 3 to 5 million rubles (coefficient size - 1.1).
- Cars worth 5–10 million rubles that were produced no more than 5 years ago (increasing factor - 2).
- Passenger vehicles with a price of 10 to 15 million rubles and no more than 10 years old (increasing factor - 3).
- Cars whose price is from 15 million rubles, age - no more than 20 years (coefficient - 3).
REFERENCE!
Calculation of the average cost of machines for the purpose of applying increasing factors is carried out in accordance with the procedure outlined in Order of the Ministry of Industry and Trade of the Russian Federation dated February 28, 2014 No. 316.
Is it possible to save money?
The only legal way to reduce the amount of transport tax is to use the benefits that apply in the relevant constituent entity of the Russian Federation. However, this opportunity can only be used if you have the right to such concessions.
In general, we can list several general recommendations that will allow you to avoid paying an increased amount of transport tax as much as possible:
- Even at the stage of choosing a car, you need to pay attention to its characteristics from a tax point of view. Thus, a difference of just one horsepower can significantly increase the amount of tax.
- When purchasing a car, you should first check whether it is included in the list of vehicles for which an increasing coefficient for transport tax is provided.
- If you sell a car, you must make sure that the new owner has deregistered it. You can also do this yourself within 10 days.
- Having received a notice from the tax office, it is recommended to double-check the amount reflected in it. All data (tax base, ownership period, etc.) must match the actual information.
Fines for non-payment of transport tax
Payment of transport tax is mandatory according to the laws of the Russian Federation, and the law also regulates penalties for late payment of this tax. First, let's figure out which articles in the law are responsible for transport tax and failure to pay it on time: these are articles 57 and 75 of the tax code of the Russian Federation. Which say that if the tax is not paid within the specified period, the taxpayer will be charged a fine in the amount of one three hundredth of the refinancing rate of the central bank of the Russian Federation daily. For clarity, let's look at an example.
Let’s say I was supposed to pay a tax of 10,000 rubles on time, but I didn’t do this and paid only 10 days later. Then in 10 days I will no longer have to pay 10,000 thousand rubles, but a slightly larger amount. Refinancing rate – 10%. The tax amount will be equal to: 10000 + 0.1*1/300*10000*10 = 10035 rubles. That is, the overpayment will be 35 rubles. Where did this amount come from? It’s very simple: the refinancing rate is multiplied by 1/300, the amount of tax and the number of days overdue.
Let us also note this point, as mentioned above, a situation is possible when the notice of the need to pay the tax did not arrive, and you did not know about the need to pay and were late in payment. The question arises about the legality of charging fines, because it would seem that it is not you who are to blame, but the tax inspectorate. However, here the law is not on your side, since you should have asked about the need to pay transport tax when registering the car, so the fine will need to be paid.
Transport tax benefits
It is worth noting that at the federal level there are no transport tax benefits provided by law.
However, state bodies of the constituent entities of the Russian Federation have the right to establish certain relaxations. Moreover, they may differ in each region.
As an example, we can consider the transport tax benefits that apply in some regions of Russia:
- In Moscow, the following categories of taxpayers are exempt from paying this type of tax: (Moscow Law No. 33 of July 9, 2008):
- Heroes of the USSR and the Russian Federation, having the Order of Glory;
- WWII veterans;
- disabled people (group 1 and 2);
- families with a disabled child (one of the parents receives the benefit);
- other categories of persons.
- Sverdlovsk region - in accordance with the law of the Sverdlovsk region dated November 29, 2002 No. 43-OZ, the following are exempt from payment of transport tax:
- pensioners;
- disabled people;
- large families (one of the parents receives the benefit), etc.
ATTENTION!
You can find out about transport tax benefits in force in different regions of the Russian Federation on the website nalog.ru (section “Reference information on rates and benefits...”).
Report benefits
If on the date of generation of the message the tax office does not have information about the benefit, it will calculate the tax without taking it into account.
Therefore, the Federal Tax Service recommends submitting applications for benefits for 2021 during the 1st quarter of 2021.
The application can be submitted to any inspectorate. If the inspection does not have documents confirming your right to a benefit, it will independently request information from the registration authorities based on the information you provided in the application.
The application must be drawn up in the form approved by order of the Federal Tax Service dated July 25, 2021 No. ММВ-7-21/ [email protected] Based on the results of consideration of the application, the inspectorate will send the organization a notice of the provision of a benefit or a message of refusal (clause 3 of article 361.1 and p. 10, Article 396 of the Tax Code of the Russian Federation).
Read in the berator “Practical Encyclopedia of an Accountant”
Transport tax benefits
Procedure for paying transport tax
Paying transport tax is quite simple. In this case, it is not at all necessary to go somewhere. You can make a payment without leaving your home using one of the following methods: :
- Through the “Personal Account” of any bank - today almost every credit institution provides its clients with such an opportunity. All you need is the index specified in the tax notice.
- On the website nalog.ru - using this method you can make a payment directly from a card or through your bank.
- Portal "Government Services" - you can pay transport tax using the notification index in the "Payment by receipt" section.
- The official website of the Federal Tax Service - there is a service called “Pay taxes”, through which you can also deposit money.
IMPORTANT!
Using the above methods, you can pay taxes, including transport taxes, not only for yourself, but also for another person. The main thing is to know the index of the notification received from the tax office.
Do I need to independently notify the tax office about the presence of a vehicle?
As a general rule, citizens do not need to notify the tax authority about the purchase of a vehicle, as this is done by traffic police officers. After re-registration of the car, the tax office receives a corresponding signal within 10 days.
Subsequently, tax officials send appropriate notifications to vehicle owners, which reflect the amount of tax to be paid.
In practice, sometimes situations occur when a car was purchased a long time ago, but the receipt from the tax office still does not arrive. In this case, the taxpayer is obliged to independently notify of the fact of acquisition of the vehicle. Otherwise, he may face a late payment penalty.
How to report transport tax?
It is worth noting that individuals do not need to report on this type of tax transfers to the budget. As mentioned above, inspection staff independently calculate the amount to be paid and send appropriate notifications to each vehicle owner.
A different procedure is provided for legal entities. They are required to independently calculate the amount of tax and report on it annually, which can be read in more detail below in the text.
Where to submit the declaration?
In accordance with paragraph 1 of Art. 363.1 of the Tax Code of the Russian Federation, organizations that are payers of transport tax are required to submit a declaration to the tax authority located at the location of the vehicle. Moreover, this must be done before February 1 of the year following the reporting period.
For the largest taxpayers, the place for submitting the transport tax return is the tax office, where the organization is registered as a major payer of transfers to the budget.
61. PROCEDURE FOR CALCULATION AND PAYMENT OF TRANSPORT TAXTax calculation procedure.
Taxpayers who are organizations calculate the amount of tax and the amount of advance tax payment independently.
The tax of taxpayers who are individuals is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.
The amount of transport tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the tax base and the tax rate.
The amount of tax payable to the budget by organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period. Taxpayers who are organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of 1/4 of the product of the corresponding tax base and tax rate.
When registering a vehicle and (or) deregistering a vehicle during a tax period, the tax amount is calculated taking into account a coefficient defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax period ( reporting) period. In this case, the month of registration of the vehicle, as well as the month of deregistration of the vehicle, is taken as a full month. If registration and deregistration of a vehicle occurs within one calendar month, then the specified month is taken as one full month.
When establishing a tax, the legislative body of a constituent entity of the Russian Federation has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.
Tax payment procedure.
Payment of tax and advance payments of tax is made by taxpayers at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation. Moreover, the tax payment deadline for taxpayers who are organizations cannot be set earlier than February 1 of the year following the expired tax period.
During the tax period, taxpayers who are organizations pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. At the end of the tax period, taxpayers who are organizations pay the amount of tax calculated as the product of the tax base and the tax rate. Taxpayers who are individuals pay transport tax on the basis of a tax notice sent by the tax authority.
If advance payment deadlines are missed, a penalty is payable for each day of delay.
Taxpayers who are organizations must submit a tax return to the tax authorities (based on the results of the tax period, before February 1 of the next year), as well as a tax calculation for advance payments (based on the results of the reporting period, no later than the last day of the next month).
Table of contents
Liability for non-payment
For late payment of transport tax, a fine is charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force for a specific period (for individuals). Moreover, such a penalty is charged for each day of delay. This is written in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation.
In addition, a violator of the law faces the following unpleasant consequences:
- If there is a delay, the taxpayer will first receive a written request for payment.
- If you ignore all the notices coming from the tax office, then the next measure of influence on the defaulter will be a trial. It is carried out in a closed format, as a result of which a court order is issued.
- Based on the writ of execution, the bank will independently debit the money from the debtor’s account.
In addition, the case may be sent to bailiffs. As is known, they have a fairly wide range of powers in relation to debtors (ban on traveling abroad, temporary deprivation of a driver’s license, etc.).
Transport tax in case of theft
If it so happens that your car is stolen, then you need to contact the tax office with the original decree on the theft. You can also provide a copy of the resolution, but then the tax office will make a request to the relevant authority in order to confirm the fact of theft, this will take some time, so it is better to provide the original. In this case, transport tax will not be charged only during the period while the search for the vehicle was/is carried out. If the authorized bodies do not confirm the search for the car, then transport tax will be charged.
How to determine whether there is a transport tax debt?
In order to prevent delays in paying transport tax, it is recommended to periodically check whether there is arrears for this type of payment. This can be done in different ways, for example:
- through the “Personal Account” on the website nalog.ru;
- use the Gosuslugi portal.
It should be borne in mind that until December 3, information about the amount to be transferred to the budget can only be seen in the “Personal Account” or on a paper receipt. After this period of time, the unpaid transport tax will be listed as a debt.
Transport tax by horsepower
999
Calculation of transport tax for 999 hp.
998
Calculation of transport tax for 998 hp.
997
Calculation of transport tax for 997 hp.
996
Calculation of transport tax for 996 hp.
995
Calculation of transport tax for 995 hp.
994
Calculation of transport tax for 994 hp.
993
Calculation of transport tax for 993 hp.
992
Calculation of transport tax for 992 hp.
991
Calculation of transport tax for 991 hp.
990
Calculation of transport tax for 990 hp.
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Taxpayers
According to Art. 357 of the Tax Code of the Russian Federation, payers of transport tax are persons (legal entities and individuals) on whom vehicles recognized as objects of taxation are registered. When calculating transport tax in practice, the question often arises of who is the payer if the vehicle is acquired by concluding a leasing agreement. The Ministry of Finance in Letter No. BS-4-11/22368 provided the following clarifications.
According to the Rules for registration of motor vehicles and trailers for them with the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation (hereinafter referred to as Rules No. 1001), approved by Order of the Ministry of Internal Affairs of the Russian Federation dated November 24, 2008 No. 1001 , it is possible to register vehicles used under a leasing agreement under one of participants of the leasing agreement by written agreement of the parties. In addition, Rules No. 1001 also define the possibility of temporary, for the duration of the leasing agreement, registration of a vehicle registered with the lessor under the lessee.
Thus, if vehicles owned by the lessor (but not registered with him) are transferred under a leasing agreement and temporarily registered with the lessee, the payer of transport tax is the lessee.
If, under a leasing agreement, vehicles for which state registration has been carried out by the lessor are temporarily transferred to the location of the lessee and are temporarily registered with the State Traffic Inspectorate of the Ministry of Internal Affairs at the location of the lessee, then the lessor is considered the payer of transport tax at the place of state registration of vehicles.
Tax calculation and payment
The tax base
For vehicles with an engine (for example, a car, an airplane, a boat), the tax base will be the engine's nameplate power in horsepower. The tax base for non-self-propelled (towed) vessels is their capacity in tons. For the rest of water and air transport, the tax base is determined based on the number of vehicles.
Tax and reporting periods
The tax period for transport tax is one year. Reporting periods for advance payments for firms are the 1st, 2nd and 3rd quarters. However, regional authorities have the right not to introduce reporting periods.
Tax rates
The basic rates for transport tax are established by Article 361 of the Tax Code. Regional authorities can reduce or increase transport tax rates by no more than 10 times. In addition, regional authorities can set tax rates taking into account the number of years that have passed since the year of manufacture of vehicles and (or) their environmental class.
Basic tax rates are given in the table, the indicators of which can be found in the “STS in practice” berator
When calculating the amount of tax and advance payments for expensive passenger cars, increasing coefficients are applied. This provision applies when determining the amount of transport tax at the end of the year for passenger cars with an average cost of 3,000,000 rubles (clause 2, 2.1 of Article 362 of the Tax Code of the Russian Federation).
A list of passenger cars with an average cost of 3 million rubles is posted on the official website of the Russian Ministry of Industry and Trade annually no later than March 1. The official text of the document was published on the website of the Ministry of Industry and Trade of Russia at the address: https://minpromtorg.gov.ru as of February 26, 2016.
From January 1, 2021, paragraph 11 of paragraph 2 of Article 362 of the Tax Code is set out in a new edition, according to which the list of expensive cars is used when calculating transport tax only for the period in which it is published. This will avoid disagreements when paying transport tax and recalculating it for previous years.
Procedure for calculating tax and advance payments
Transport tax is calculated separately for each vehicle. Firms independently determine the amount of transport tax. Entrepreneurs do not need to calculate the tax: the inspectorate will send them a request to pay transport tax.
The amount of transport tax that needs to be paid to the budget is determined by the formula:
| The tax base | × | Tax rate | = | Amount of tax to be paid |
If you own the vehicle for less than a year (for example, a few months), then the tax is paid only for those months. To calculate transport tax for several months, you need to determine the coefficient:
| The number of full months of the year or quarter during which the car is registered to the company | : | 12 or 3 months | = | Correction factor |
The tax amount is calculated as follows: the tax base is multiplied by the tax rate and by the correction factor. It is defined as the ratio of the number of complete months of car ownership to the number of calendar months in a year.
Let us note that starting from the payment of the tax for 2021, changes came into force according to which for the new owner of a car the month of its registration will be considered complete if it was completed before the 15th day inclusive (clause 3 of Article 362 of the Tax Code of the Russian Federation as amended by the Law dated 29 December 2015 No. 396-FZ).
For example, if a car is deregistered by the previous owner and registered by the new owner on the 15th, the tax for the entire month is paid by the new owner. But if re-registration occurs on the 16th, then the previous owner will have to pay tax.
Before January 1, 2021, if one owner deregistered a car, and the next owner registered it in the same month, then both had to pay transport tax (letter of the Ministry of Finance of Russia dated August 25, 2015 No. 03-05-06-04 /48994).
According to the Russian Ministry of Finance, a similar procedure, which is in force when registering a car from January 1, 2021, can be applied in the event of theft of a vehicle. Therefore, if the owner of the car submits a certificate of theft to the Federal Tax Service before the 15th day of the month inclusive, then he will not have to pay tax for that month. If the certificate is submitted after the 15th, then you will need to pay transport tax for the entire month (letter dated March 17, 2021 No. 03-05-05-04/14738).
At the end of each reporting period (I, II and III quarters), firms pay advance payments for transport tax. They are calculated as follows: the total amount of transport tax (the product of the tax base and the tax rate, taking into account the correction factor) is divided by 4.
And at the end of the tax period (year), the difference between the annual tax amount and the amount of advance payments transferred during the year is transferred to the budget.
Regional authorities may exempt certain categories of firms from paying advance payments for transport tax. In this case, Osvobozhdeniye residents will have to remit tax only at the end of the year.
Keep in mind: if the vehicle is stolen (stolen), then there is no need to charge tax on it. But to do this, the car owner must submit a theft certificate to the tax office. The Federal Tax Service of Russia recalled this in a letter dated September 30, 2015 No. BS-3-11/ [email protected]
Such a certificate is issued by the Ministry of Internal Affairs (GUVD, OVD, Department of Internal Affairs) of Russia, which investigate and solve crimes, including vehicle thefts.
Consequently, if you submit the original theft certificate to the tax office, the wanted car will not be subject to transport tax. After all, there is no object of taxation. After submitting the certificate, you will have to pay tax only for those months during which you owned the car.
But if not the original, but a copy of the theft certificate is submitted to the Federal Tax Service, the tax authorities will send a request to the department of the Ministry of Internal Affairs that issued the copy to confirm the fact of the theft of the vehicle. And only after confirmation of the theft (theft) of the car will its owner be exempt from paying transport tax.
note
A stolen car is not subject to transport tax only during the period of its search.
Transport tax and road tax
From January 1, 2021, organizations can reduce the amount of transport tax in relation to trucks weighing more than 12 tons by the so-called “Platonovsky” fee (Federal Law of July 3, 2016 No. 249-FZ).
The “Platon” system or “Platonovsky” fee is an automated system for collecting additional tax for vehicles with a permissible weight of over 12 tons. Such heavy trucks cannot travel on public roads of federal significance without paying a “road toll” into the Platon system.
Owners of heavy-duty trucks have the opportunity to reduce the amount of transport tax calculated for the tax period by the amount of the fee paid into the Platon system in the same tax period.
If the amount of the actually paid “road” toll is less than the calculated amount of transport tax, the taxpayer has the right to reduce the transport tax by the entire amount of the fee.
If the amount of the “road” tax is greater than the amount of transport tax, the taxpayer is completely exempt from paying transport tax.
Both organizations and individuals can reduce transport tax.
At the same time, organizations do not pay calculated advance payments for transport tax in relation to heavy goods vehicles. You can use the Platonov deduction when paying transport tax from January 1, 2021.
Citizens wishing to apply a benefit in the form of a reduction in transport tax on the “Platonov” fee must submit an application and documents to the tax office confirming the right to this benefit (Article 361.1 of the Tax Code of the Russian Federation). Individuals can reduce the transport tax by the “Platonov” fee when paying the tax for 2015.
In addition, Law No. 249-FZ supplemented the closed list of simplified taxation expenses contained in paragraph 1 of Article 346 of the Tax Code. From January 1, 2021, payers of the “simplified” tax with an object’s income minus expenses can reduce the base for the simplified tax system by that part of the amount of the “road” toll that exceeds the amount of the transport tax (clause 37, clause 1, article 346.16 of the Tax Code of the Russian Federation) .
This procedure for calculating transport tax is valid for both organizations and individuals until December 31, 2021 inclusive.
Procedure and deadlines for tax payment
Tax and advance payment must be paid at the place of registration of the vehicle.
The deadlines for payment of transport tax and advance payments for it are set by regional authorities. At the same time, the tax payment deadline for organizations cannot be set earlier than February 1 of the year following the expired tax period (clause 3 of Article 363.1 of the Tax Code of the Russian Federation).
Read about the procedure for calculating and paying transport tax by “simplified” in the “STS in practice” berator
Object of taxation
According to Art. 358 of the Tax Code of the Russian Federation, the objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed) ) ships and other water and air vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.
Thus, the object of transport tax is not only cars and trucks, but also water and air vehicles that do not use road surfaces ( Letter of the Ministry of Finance of the Russian Federation dated December 9, 2013 No. 03-05-06-04/53771 ).
By virtue of clause 2 of Art. 358 of the Tax Code of the Russian Federation are not objects of taxation, in particular:
- rowing boats, as well as motor boats with an engine power of no more than five horsepower;
- passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social security authorities in the manner prescribed by law;
- tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products;
- vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by an authorized body.
In practice, the question arises: how to determine whether a vehicle is subject to taxation or not? Explanations on this issue are given in Letter of the Ministry of Finance of the Russian Federation dated December 10, 2013 No. 03-05-06-04/54111 .
In it, department officials noted the following. In paragraph 3 of Art. 15 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Traffic Safety” states that the admission of vehicles to participate in road traffic on the territory of the Russian Federation is carried out by registering vehicles and issuing relevant documents. Thus, the document valid on the territory of the Russian Federation for registration and admission of vehicles for operation is a vehicle passport, which confirms, among other things, the presence of a vehicle type approval (Resolution of the State Standard of the Russian Federation dated April 1, 1998 No. 19 “On improving the certification of motor vehicles and trailers" ).
According to the Regulations on vehicle passports and vehicle chassis passports , approved by Order of the Ministry of Internal Affairs of the Russian Federation No. 496, Ministry of Industry and Energy of the Russian Federation No. 192, Ministry of Economic Development of the Russian Federation No. 134 dated June 23, 2005 , in line 4 “Vehicle category (A, B, C, D, trailer) » vehicle passport indicates the category that corresponds to the classification of vehicles established by the Convention .
In this case, the transfer of categories of vehicles indicated in the Vehicle Type Approval to vehicle categories according to the classification of the Convention is carried out in accordance with the said order in accordance with the Comparative Table of vehicle categories according to the classification of the Inland Transport Committee of the United Nations Economic Commission for Europe.
So, for example, according to Appendix 3 to the Regulations on vehicle passports and vehicle chassis passports, vehicles of category “B” (according to the classification of the Convention) are classified as motor vehicles for the transport of passengers, having at least four wheels and no more than eight seats for seats (except for the driver's seat) (passenger cars), and mechanical vehicles for the transport of goods, the maximum weight of which does not exceed 3.5 tons (trucks).
Consequently, the indication in the passport of a vehicle of category “B” does not indicate that the vehicle belongs to passenger or cargo vehicles.
In line 3 “Name (vehicle type)” of the vehicle passport, in accordance with the above-mentioned provision, the characteristics of the vehicle are reflected, determined by its design features, purpose and given in the Vehicle Type Approval: for example, “Car”, “Bus”, “Cargo - dump truck, van, cement tanker, crane, etc. Similarly, in accordance with the Industry Standard OH 025 270-66 “Classification and designation system for automotive rolling stock, as well as its units and assemblies produced by specialized enterprises” and clause 26 of the Regulations on transport passports vehicles and vehicle chassis passports, line 2 “Vehicle make, model” of the vehicle passport indicates the symbol of the vehicle, consisting of an alphabetic, digital or mixed designation. The second digit of the digital designation of the vehicle model reflects its type (type of car): for example, 1 – passenger car; 7 – vans; 9 – special.
Thus, if the type of vehicle used for agricultural work is not special, the provisions of paragraphs. 5 p. 2 art. 358 of the Tax Code of the Russian Federation does not apply to it.
Next, we would like to draw your attention to the fact that the list of vehicles that are not subject to taxation also includes vehicles that are on the wanted list, subject to confirmation of the fact of their theft (theft) by a document issued by an authorized body ( clause 7, paragraph 2, article 358 of the Tax Code RF ).
As the Federal Tax Service notes in the Information Letter “On the taxation of a stolen car” (posted on the website www.nalog.ru), in order to confirm the fact of theft, it is necessary to write a statement about the theft to the relevant internal affairs body.
When submitting to the tax authority the original of the said certificate confirming the fact of theft (theft) of a vehicle, the vehicle that is on the wanted list is not considered an object of taxation.
The Federal Tax Service also drew attention to the fact that a stolen vehicle is not subject to transport tax only during the period of its search. Taking into account the provisions of paragraph 3 of Art. 362 Code of the Russian Federation , tax authorities explain that for the purpose of calculating transport tax, the months of the theft and return of the car are included in the period the vehicle is in the possession of the owner.
The Letter of the Federal Tax Service of the Russian Federation dated September 20, 2012 No. BS-4-11/15686 states that since the Tax Code of the Russian Federation does not make the calculation and payment of transport tax dependent on the use of the vehicle in the activities of the institution, even an unused vehicle will be subject to transport tax .
Tax base for tax calculation
According to Art. 359 of the Tax Code of the Russian Federation, the tax base for calculating transport tax, depending on the type of vehicle, is determined:
- in relation to vehicles with engines - as the engine power in horsepower, established on the basis of the technical documentation for the relevant vehicle and indicated in the registration documents;
- in relation to air vehicles for which the thrust of a jet engine is determined - as the nameplate static thrust of the jet engine (the total nameplate static thrust of all jet engines) of the aircraft at take-off mode in terrestrial conditions in kilograms of force;
- in relation to non-self-propelled (towed) water vehicles for which gross tonnage is established - as gross tonnage in registered tons;
- in relation to other water and air vehicles - as a unit of vehicle.
According to Art. 362 of the Tax Code of the Russian Federation, autonomous institutions independently calculate the amount of transport tax, which is determined for each vehicle as the product of the corresponding tax base and tax rate.
As noted in the letters of the Ministry of Finance of the Russian Federation dated 02/18/2014 No. 03-05-06-04/6768 , dated 12/27/2013 No. 03-05-06-04/57725 , dated 12/04/2013 No. 03-05-06-04/52764 , tax rates established by paragraph 1 of Art. 361 of the Tax Code of the Russian Federation , can be increased (decreased) by the laws of the constituent entities of the Russian Federation, but no more than ten times. The specified limitation on the amount of reduction in tax rates by the laws of the constituent entities of the Russian Federation does not apply to passenger cars with an engine power (per horsepower) of up to 150 horsepower (up to 110.33 kW), inclusive. In this case, it is possible to establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of production of the vehicles and (or) their environmental class.
The autonomous institution has a truck with an engine power of 120 hp on its balance sheet. With. The tax rate established by the law of the subject of the Russian Federation where the car is registered is 40 rubles. for 1 l. With. The law of a constituent entity of the Russian Federation does not provide for the payment of advance payments for transport tax.
Let's calculate the amount of transport tax for 2014.
The amount of transport tax for the tax period will be equal to 4,800 rubles. (120 hp x 40 rub.).
In March 2014, the autonomous institution purchased a passenger car with a capacity of 180 hp. With. In the same month, the car was registered with the traffic police. Thus, the period of ownership of a car in the tax period in 2014 is 10 months. In accordance with the law of the subject of the Russian Federation where the car is registered, the transport tax rate is 50 rubles. for 1 l. With. Reporting periods are not established. There are no benefits for institutions.
Let's calculate the amount of transport tax for 2014.
In accordance with paragraph 3 of Art. 362 of the Tax Code of the Russian Federation, in the case of registration of a vehicle during the tax period, the tax amount is calculated taking into account a coefficient defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period. Thus, the correction factor will be 0.83 ((10 / 12) months).
The tax amount will be 7,470 rubles. (50 rubles x 180 hp x 0.83).
Next, we would like to draw your attention to the fact that Federal Law No. 214-FZ , clause 2 of Art. 362 of the Tax Code of the Russian Federation has been supplemented with provisions establishing, in particular, the following: when calculating the amount of tax in relation to certain categories of passenger cars, an increasing coefficient must be applied (the norm is valid from 01/01/2014). This coefficient is determined depending on the average cost of the car and the number of years that have passed since the year of its manufacture. So, the amount of transport tax will be multiplied:
- by 1.5, 1.3 or 1.1 in relation to cars with an average cost of 3 million to 5 million rubles, from the year of manufacture of which no more than one, two or three years have passed, respectively;
- by 2, if the average cost of a car is from 5 million to 10 million rubles. and no more than five years have passed since the year of issue;
- by 3, if from the year of manufacture of the vehicle the cost is from 10 million to 15 million rubles. no more than 10 years have passed. This coefficient will also be used in cases where the car was produced no more than 20 years ago and its average cost exceeds 15 million rubles.
As noted in Letter No. BS-4-11/5316 , the increasing coefficient must be applied to the tax amount when paying transport tax for the tax period. In this case, the number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year in calendar years from the year following the year of manufacture of the vehicle ( clause 3 of Article 361 of the Tax Code of the Russian Federation ). Calculation of the deadlines specified in clause 2 of Art. 362 of the Tax Code of the Russian Federation , begins with the year of manufacture of the corresponding passenger car. Therefore, when calculating transport tax for 2014 in relation to a passenger car manufactured in 2014, costing from 3 million to 5 million rubles. the number of years that have passed since the year of production of this car will be no more than one year, and therefore, when calculating transport tax for 2014, an increasing factor of 1.5 is applied ( letters of the Federal Tax Service of the Russian Federation dated July 7, 2014 No. BS-4-11/ [email protected] , Ministry of Finance of the Russian Federation dated June 11, 2014 No. 03-05-04-01/28303 ).
In a later letter from the Federal Tax Service – dated 04/22/2014 No. BS-4-11/ [email protected] (together with the Letter of the Ministry of Finance of the Russian Federation dated 04/11/2014 No. 03-05-04-01/16508 ) the tax authorities clarified the application of increasing coefficients. In accordance with clause 2.1 of Art. 362 of the Tax Code of the Russian Federation , taxpayers who are organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base and the tax rate. Meanwhile, other conditions for calculating the amount of advance payments for transport tax, clause 2.1 of Art. 362 of the Tax Code of the Russian Federation has not been established. Consequently, the calculation by taxpayers who are organizations of advance payments for transport tax in relation to passenger cars with an average cost of 3 million rubles. is carried out without taking into account the increasing coefficients defined in clause 2 of Art. 362 Tax Code of the Russian Federation .
At the end of the tax period, taxpayers who are organizations calculate the amount of transport tax in the manner prescribed by clause 2 of Art. 362 Tax Code of the Russian Federation .
Tax calculation in Russian cities
Uglich
Calculation of transport tax for the city - Uglich
Rostov
Calculation of transport tax for the city - Rostov
Pereslavl-Zalessky
Calculation of transport tax for the city - Pereslavl-Zalessky
Gavrilov-Yam
Calculation of transport tax for the city - Gavrilov-Yam
Rybinsk
Calculation of transport tax for the city - Rybinsk
Yaroslavl
Calculation of transport tax for the city - Yaroslavl
Salekhard
Calculation of transport tax for the city - Salekhard
Noyabrsk
Calculation of transport tax for the city - Noyabrsk
New Urengoy
Calculation of transport tax for the city - Novy Urengoy
Procedure and deadlines for reporting
Only organizations are required to submit transport tax returns. Entrepreneurs do not need to do this - they pay tax based on the notifications that the tax office sends them. The notification form was approved by order of the Federal Tax Service of Russia dated December 25, 2014 No. ММВ-7-11/ [email protected]
The transport tax declaration form was approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/ [email protected]
The deadline for submitting the declaration is no later than February 1 of the year following the expired tax period.
Organizations do not have to submit interim reports on transport tax - quarterly calculations on advance payments - to the tax office. However, firms remain obligated to make advance payments throughout the year (if provided for by regional laws).
Procedure for calculating the tax amount
The car tax calculator, as a means of determining the final amount, works according to the formula: rate * tax base * increasing factor = size. These indicators need to be considered in more detail.
The essence of the calculation is that the price is based on the power of the object, capacity, year of manufacture and category of the car. Of course, the rate also varies depending on the place of registration: the range is up to 25 rubles.
Bid
The car tax rate is regulated by Art. 361 Tax Code of the Russian Federation. The law provides for the possibility of reducing or increasing the tariff by no more than 10 times; the decision is made by local authorities.
An example of calculating the final bid amount for Moscow.
| Engine power (number of horsepower) | Payment (rub.) for each horsepower |
| Up to 100 hp | 12 |
| 100-125 hp | 25 |
| 125-150 hp | 35 |
| 150-175 hp | 45 |
| 175-200 hp | 50 |
| 200-225 hp | 65 |
| 225-250 hp | 75 |
| Over 250 hp | 150 |
The tax base
Determining the base is not difficult: it is indicated in the technical certificate and is an indicator of the engine power in horsepower.
For aircraft, this figure depends on the static thrust in the jet engine, and for watercraft, on the size and gross tonnage in register tons. There are other methods and separate ways to calculate the fee base. In some cases, the owner will need specialized official expertise (for example, if there are no indicators for calculation).
Holding period
According to Art. 362 of the Code, the period of ownership of a car, airplane, boat or other vehicle with or without a trailer is a period calculated in years, which, in turn, imply 12 consecutive months. The tenure period begins from the moment of state registration of the property and ends with its removal due to alienation.
