Transport tax - how we pay and where the money goes

All owners of cars and other vehicles that meet special criteria are required to pay transport tax. Its magnitude depends on a large number of different factors.

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Moreover, payment is made not only by individuals, but also by legal entities.

Where do car taxes come from?

Tax payers for a car are individuals and legal entities who own it. Its payment is made on the basis of a receipt, which is delivered along with the tax notice. It indicates the amount to be paid and the deadline for making the payment.

The calculation and generation of notifications is carried out by the Federal Tax Service. Distribution is carried out through Russian Post in simple envelopes. The envelope contains a notification in the form KND 1165025 and a receipt with a code that can be scanned upon payment.

Important! Tax services have become more active in connecting citizens to the taxpayer’s personal account. This allows them to send notifications electronically and eliminate the paper option. Therefore, you should check your account on the Federal Tax Service website from around the end of August. Access to it is also possible through the Unified Self-identification Account.

When does tax arrive after purchase?

After purchasing a car, the owner is required to register it with the traffic police. After registering a vehicle, information from the traffic police is transferred to the tax authority for subsequent calculation of transport tax.

The notification will be sent to the owner of the car only the next year after purchase. For example, a citizen purchased a car in August 2018. Tax payment for 2021 is due no later than December 1, 2021. The tax notice will be received by October 1, 2021. In this case, the tax amount will be calculated based on the number of months of ownership of the vehicle.

What to do if the tax has not arrived?

If time has passed and the letter has not been received, it is necessary to clarify with the tax authority the fact that the property belongs to the citizen. To do this, you will need to contact the Federal Tax Service at your place of residence with a passport and inquire about the properties that are in the tax database. If there is no information about the car, you must provide documents confirming ownership.

Data on movable and immovable property is also contained in the taxpayer’s personal account. If discrepancies are detected, you must contact the tax authority in advance with the relevant documents.

Let us remind you that the absence of notification does not relieve the payer from the obligation to pay taxes to the budget on a timely basis. To avoid penalties, care should be taken to obtain an estimate of the amount due in advance. An unscrupulous car owner may face the following measures:

• penalties for each day of delay (1/300 of the Central Bank refinancing rate per day);
• penalties in the amount of 20% of the amount of tax not received by the budget;
• in more serious cases, the Federal Tax Service resorts to collection through bailiffs. Then the car may be seized.

A common situation is when, after selling a car, the former owner received a notice of payment of transport tax. In this case, you need to pay tax for the period before the sale of the car.

If the vehicle was sold earlier, and a tax notice has been received, then it is necessary to clarify the information with the tax office. It is possible that there was a failure in the transfer of data from the traffic police and the tax was calculated incorrectly. Submit documents to the State Traffic Safety Inspectorate and the Federal Tax Service that the car has been sold and deregistered.

If you lose the receipt, you can get it again by contacting the tax authority in person or print it out in the payer’s personal account on the official website of the Federal Tax Service. Also, if you have a life situation, you can contact the tax authority to resolve the issue.

If you haven’t received your transport tax receipt...

The lack of a receipt for payment of transport tax on time is a fairly common problem, and it is due to the fact that:

It should be understood that the absence of a receipt is not a reason to delay the payment of transport tax within the deadlines established by law. Therefore, if the receipt has not arrived and the deadlines are running out, you need to solve the problem yourself in order to avoid penalties and litigation with tax authorities in court. You can choose from:

In conclusion, we note that comfortable conditions have been created for individuals who own vehicles and are obliged to pay transport tax for them: the tax amount is calculated by employees of the Federal Tax Service, who must promptly send a tax notice with a receipt, which already indicates the amount to be paid.

However, due to a number of technical reasons, the tax payment receipt may not be received on time (before November 1), which will create a risk of late tax payments. In this case, you do not need to wait for an explanation from the tax inspectorate, but you should contact the Federal Tax Service yourself personally or through government services, clarify the reasons for the lack of notification, find out the amount of tax, fill out the payment receipt yourself and make the payment. This will allow you to avoid delays and subsequent penalties.

Source

Transport tax 2021: federal rates

Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross tonnage of the vehicle per one horsepower vehicle engine power, one kilogram of jet engine thrust, one register ton of a vehicle or one unit of vehicle .

Below is a table of rates that are established by the Tax Code of the Russian Federation:

To pay transport tax 2021, the specified tax rates may be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than ten times.

At the same time, this limitation on the size of the 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 hp. (up to 110.33 kW) inclusive.

Payment statistics by region

The amount of the fee in question varies greatly depending on a variety of parameters. First of all, this is the cost of the car, the amount of horsepower, as well as the age of the vehicle.

But at the same time, the region where the car is located has a significant impact. It is quite difficult to figure out where the lowest transport tax is in Russia.

Since there is a “luxury tax” (for cars over 3 million rubles) and many other, quite important, nuances.

Thus, all regions of the Russian Federation according to the amount of tax collected in 2021 for the previous reporting period can be ranked as follows (in descending order):

Moreover, there is some proportional dependence of the number of accidents and victims on the total amount of collected transport tax. Thus, the least number of road accidents is in the Smolensk region.

There are also exceptions. In terms of tolls, Moscow is in 9th place, but the number of road accidents in one year is as much as 2,191.

Deadlines for payment of transport tax

The tax for individuals must be paid no later than December 1 of the year following the expired tax period, that is, the transport tax for 2021 must be paid before December 1, 2018.

None of the Russian taxes raises as many questions as the transport one. It was introduced with the aim of generating funds to improve the country’s road infrastructure. The tax is federal, but is enforced by regional laws. That is, on the basis of the basic federal law, each region, republic, and territory develops its own legislation on this tax. Subjects are also given the right to establish certain transport tax benefits.

The obligation to pay tax arises from the moment of registration of the vehicle with the relevant government authorities. That is, the tax is paid upon ownership of the equipment. Whether this equipment works or sits idle in the garage is not an issue that interests the legislator. Until the same passenger car is deregistered with the traffic police, its owner will pay transport tax, even if this car has long been turned into a pile of scrap metal.

If the car is faulty

If an organization has a faulty car and it will not be used in the future, then there is no point in keeping it on the balance sheet and paying tax for this vehicle.
The thing is that paying tax does not depend on the condition of the car. It may not be operational or may have been disassembled for spare parts. It's all about registration. Please note: the obligation to pay transport tax depends on the registration of the vehicle, and not on the actual availability of this vehicle at the company (letters of the Ministry of Finance of the Russian Federation dated April 1, 2008 No. 03-05-05-04/05 and dated July 3, 2008 No. 03-05-06-04/39).

The same conclusion is given in judicial practice (resolutions of the Federal Antimonopoly Service of the Ural District dated October 18, 2007 No. Ф09-8501/07-С3 and the Federal Antimonopoly Service of the Northwestern District dated September 3, 2007 No. A56-50465/2006).

It turns out that you will be required to pay transport tax until you remove the car from state registration. To remove it, submit to the State Traffic Inspectorate:

• vehicle registration certificate;
• its registration documents;
• signs;
• act on the write-off of a vehicle in form No. OS-4a (approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7), drawn up by your accounting department.

The traffic police will put a stamp on your report to deregister the car. Now this document will serve as the basis for tax exemption. You can exclude a written-off car from the object of taxation starting next month (clause 3 of Article 362 of the Tax Code of the Russian Federation).

By the way, there is no need to specifically notify the tax office about this. Traffic police officers themselves will inform the Federal Tax Service about the deregistration of your car.

Transport tax in 2021 and its payers

According to the Tax Code, a tax payer is both a legal entity and an individual who has a vehicle registered to him. Moreover, the law classifies as vehicles not only the cars we are so familiar with, but also other means of transportation:

• motorcycles and scooters;
• buses;
• other self-propelled pneumatic mechanisms;
• self-propelled crawler vehicles;
• aircraft (airplanes and helicopters);
• snowmobiles and motor sleighs;
• swimming mechanisms (motor ships, yachts, sailing vessels, boats, motor boats, jet skis, some towed vessels).

The main thing is that any of the listed vehicles must be officially registered with the relevant authorities (State Traffic Safety Inspectorate, State Inspectorate for Small Vessels and others).

Not everything that moves is subject to transport tax. Thus, low-power motor boats (up to 5 horsepower), as well as rowing boats, are not subject to tax; cars for disabled people, agricultural self-propelled equipment, fishing vessels and some other equipment.

Practice of spending tax funds in the constituent entities of the Russian Federation

The authorities of most regions do not even hide the fact that the bulk of the proceeds from the transport tax will be spent on needs unrelated to road infrastructure. Thus, in the Kama region and Ufa, the collected funds are redistributed between municipalities and they, in turn, decide the future fate of the money - most often they go to the construction of social facilities (kindergartens, hospitals, etc.), which usually lack funding, allocated by the target budget. In Chuvashia, transport tax is used to pay child benefits and cover the costs of benefits for veterans and other needy categories of the population. In Krasnodar, the collected funds are spent on the salaries of employees of budgetary organizations, mainly related to healthcare and education. The situation is different in the Omsk and Kirov regions - the Administration of these regions claims that the transport tax here is spent only for its intended purpose. And any increase in rates has a positive effect on the condition of roads in cities.

Transport tax 2021: federal rates

The range of tax rates is determined by federal legislation, and regional authorities are given the right to reduce or increase them locally. The tax base for motor vehicles is determined by their horsepower (Article 359 of the Tax Code).

Table 1. Tax rates for passenger cars

Motorists should keep in mind that each subject of the Federation (region, territory, republic) has developed its own transport tax law and the rates may differ significantly from the federal ones.

Example 1. The transport tax on a domestic Lada Kalina car with a capacity of 106 horsepower, if using federal rates, will amount to 376.50 rubles per year for its owner (106 hp * 3.55 rubles = 376.30 rubles).

The Tax Code allows local increases or decreases in these rates, but not more than tenfold. So, for example, in the Krasnodar Territory you will have to pay 25 rubles per horsepower for a Lada Kalina in 2021, and the tax amount will be 2,650 rubles per year. And a resident of St. Petersburg will pay 35 rubles for one “horse” or 3,710 rubles per year for the same car.

In addition, the law allows the constituent entities of the Federation to establish differentiated tax rates. This means that when calculating transport tax, a number of additional factors may be taken into account:

• “age” of the car - how many years the car exists after it leaves the factory gates. The number of years begins to be counted from January 1 of the year following the year of issue;
• environmental class of the car.

Example 2. A KIA SPECTRA car was released in October 2008. As of January 1, 2021, his “age” will be 8 years. The calculation takes into account the full calendar year, starting from 2009.

Transport tax calculator 2017

You can calculate the transport tax for a car 2021 yourself, using the rates and knowing the power of your own technical equipment. But, as stated earlier, each region has its own calculation features, which the average taxpayer may not know thoroughly. To correctly calculate the tax on a personal car, you need to enter your data into the calculator on the website of the Federal Tax Service on the Internet and the annual amount of transport tax will immediately become known. Let's look at an example of what data is needed to use the calculator.

Example 3 . The KIA SPECTRA car is registered in the traffic police of the city of Voronezh. The power of the car according to the passport is 102.3 horsepower. Enter into the calculator:

• the year for which the tax is calculated is 2017;
• region - Voronezh region;
• type of vehicle - cars;
• car power - 102 horsepower;
• calculation period is 12 months.

As a result, we get the tax amount for 2021 - 3060 rubles. The calculation used the transport tax rate for 2021 in the Voronezh region.

When using the calculator, you should also take into account transport tax benefits in 2021, if the car owner has them. Benefits are established by regional legislation taking into account the provisions of federal law. So, in the Krasnodar Territory, for example, a 50 percent discount has been established for pensioners on cars with a capacity of up to 150 horsepower.

The transport tax benefit is of a declarative nature. This means that the tax office is not obliged to provide tax benefits automatically. To use it, you need to write an application to the tax service at the place of registration, attaching to the application a copy of the document giving the right to the benefit.

Moreover, the personal presence of the applicant is not necessary: ​​the law allows sending such an application with scanned documents attached through the taxpayer’s personal account.

You can find out more about the presence or absence of transport tax benefits at your nearest tax office.

Where is the transport tax money spent?

It is quite problematic to determine what exactly the funds collected in the form of transport tax will be spent on.

Thus, in many regions, authorities continue to form road funds, into which certain infusions are made from the budget.

But the amount of revenue is often simply not large enough to support the road industry even in satisfactory condition, let alone more.

Moreover, the authorities are not particularly willing to report on the funds spent on restoring the roadway. Since in most cases, transport taxes are used to patch holes in the budget.

For example, in the Volgograd region in 2021, about 2 billion rubles were withdrawn from the road fund budget for various types of needs that are in no way related to the target infrastructure.

In 2021, this amount increased by 2.6 billion rubles. Thus, at the moment, the budget deficit of the road fund is as much as 8 billion rubles.

At the same time, the size of the fund's budget is constantly increasing, but at the same time expenses are growing proportionally. As a result, the deficit, as before, continues to be approximately 8 billion rubles.

The situation is similar in almost all other regions of the country - with a few exceptions.

Nevertheless, there is a positive trend; an increasing number of regions are beginning to become concerned about the problems of the road industry.

Deadlines for payment of transport tax

The legislation separates the procedure for calculating and paying transport tax for individuals and legal entities. Thus, individuals are not required to independently calculate this type of tax. These actions are assigned to tax service employees. Every year, every owner of all types of transport receives a tax notice, which states:

• full last name, first name and patronymic of the owner of the equipment, his Taxpayer Identification Number;
• type and make of vehicle;
• tax rate;
• the number of months of ownership per year (if the car is registered or deregistered during the reporting year, then the actual number of months is indicated, and not the entire year);
• multiplying factor;
• the amount of tax benefits;
• the amount of tax calculated for payment.

Transport tax return 2017

After the end of the tax period, legal entities prepare and submit a transport tax return to the tax service. It must be submitted within a month after the end of the year, that is, before February 1 of the year following the reporting year. The declaration reflects advance payments made during the year and determines the final amount of tax to be transferred. It is calculated as the difference between the amount of calculated tax and the previously transferred advances.

Example 5 . Over three quarters, Rassvet LLC transferred 5,355 rubles to the budget in the form of advance payments for transport tax. The total tax amount was 7140 rubles. The amount to be transferred for the final payment of transport tax will be 1785 rubles (7140-5355).

When calculating the amount of transport tax, an increasing coefficient is applied to passenger cars.

Table 2. Increasing coefficients for calculating transport tax.

The tax amount calculated using the formula (power * per rate) is multiplied by a multiplying factor and the final amount of transport tax to be transferred to the budget is obtained.

For late submission of a tax return, a legal entity will be punished with a fine of 1,000 rubles to 30 percent of the amount of tax that would have been paid if the return had been submitted on time. If an individual fails to pay the amount of tax on time, a penalty accrues. Therefore, all taxes must be paid on time.

Stolen car

What if your car is stolen? After all, it was not burned, not disposed of, and is still in your possession. In addition, there is hope that someday - sooner or later - it will be returned to you.

In this situation, it is necessary to exclude the stolen car from the list of objects of taxation for transport tax (clause 7, clause 2, article 358 of the Tax Code of the Russian Federation). But to do this, your company needs to submit to the tax office the original certificate of theft, and not a photocopy.

The certificate is issued by the bodies of the Ministry of Internal Affairs of Russia, which are involved in the investigation and detection of thefts (thefts) of vehicles (letter of the Federal Tax Service for Moscow dated January 15, 2008 No. 18-12/4/002041). The same explanations are given by the Federal Tax Service departments in other regions.

Please note: you should not delay the deadline for notifying the tax office about the theft of a car for too long. The earlier the better. Then you will only pay tax for the months during which the company owned the car.