Who and when must submit a transport tax return?

Who needs to submit a declaration

Legal entities and individual entrepreneurs reasonably have a question: do they need to submit a land tax return for 2021, and if so, to whom? This tax document must be prepared by those organizations that own or own land plots and are recognized as taxpayers for land tax in 2021. Those who are exempt from paying it under Art. will also have to report. 395 Tax Code of the Russian Federation. This tax is local, and it is payable to the budget at the location of the land. The authorities of the constituent entities of the Russian Federation set rates by their own legislative acts, so they differ in different regions and should not exceed the limits allowed by the Tax Code of the Russian Federation.

In accordance with the amendments made to Federal Law No. 347 of November 4, 2014, for individual entrepreneurs, the payment is calculated by the tax authorities, after which they send a notification of its payment by mail.

Who should take it?

Only payer organizations must submit a transport tax return.

Payers of transport tax are the companies with which the vehicles are registered. This follows from Article 357 of the Tax Code of the Russian Federation.

If the organization does not have its own transport, there is no need to submit a zero declaration. Indeed, in this case the organization is not a transport tax payer. This follows from Article 357 of the Tax Code of the Russian Federation. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated March 4, 2008 No. 03-05-04-02/14, which was brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated April 3, 2008 No. ШС-6-3/253.

Entrepreneurs and citizens do not have to submit a declaration. This follows from paragraph 1 of Article 363.1 of the Tax Code of the Russian Federation.

Attention: organizations that apply special tax regimes are not exempt from paying transport tax and submitting reports on it.

Situation: is it necessary to submit a transport tax return if an organization purchased and registered a car in December 2016?

Yes, it is necessary if the car was registered before December 15, 2016 (inclusive).

The transport tax declaration is submitted by taxpayer organizations (Clause 1, Article 363.1 of the Tax Code of the Russian Federation). If an organization registered a car before December 15, 2021 (inclusive), then the tax must be calculated taking into account this month (clause 3 of Article 362 of the Tax Code of the Russian Federation). Thus, for December you need to pay tax and, accordingly, submit a declaration.

Situation: is it necessary to submit a transport tax return if all the organization’s vehicles are not subject to taxation?

No no need.

Only taxpayers must submit transport tax returns. This follows from the provisions of subparagraph 4 of paragraph 1 of Article 23, paragraph 1 of Article 80 and paragraph 1 of Article 363.1 of the Tax Code of the Russian Federation. Payers of transport tax are organizations on which vehicles recognized as an object of taxation are registered (Article 357 of the Tax Code of the Russian Federation). Consequently, if all vehicles registered to an organization are not recognized as subject to taxation, it is not a transport tax payer. This means that such an organization is not obliged to prepare and submit returns for this tax to the tax office.

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated March 4, 2008 No. 03-05-04-02/14, which was brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated April 3, 2008 No. ШС-6-3/253. This approach is also confirmed by arbitration practice (see, for example, decisions of the FAS of the Central District dated November 13, 2007 No. A62-2299/2007, East Siberian District dated July 24, 2006 No. A33-17065/05-F02-3748/ 06-S1, Ural District dated June 7, 2006 No. F09-4837/06-S1, Moscow District dated March 7, 2006 No. KA-A41/1340-06).

Tax return for land tax: sample, rules and procedure for filling out

The procedure for filling out the reporting form is regulated by Appendix No. 3 to the corresponding order of the Federal Tax Service of Russia. The report form consists of three pages:

• 1st page - title page;
• 2nd page - section 1. The amount of land tax to be paid to the budget;
• 3rd page - section 2. Calculation of the tax base and the amount of land tax.

A sample filling is given for a Russian commercial organization, VESNA LLC, which is registered in the federal city of St. Petersburg. Carries out activities in the wholesale trade of food, drinks and tobacco, the company owns one plot of land located in the same city, cadastral number - 78:06:0004005:71. The cadastral value of the plot is 1,200,000 rubles. The organization has owned it for 12 months, the tax rate is set at 1.5%. KBK 182 1 06 06031 03 1000 110. OKTMO - 45908000. The LLC made advance payments to the budget during the year and transferred the following amounts:

• I quarter - 4500 rubles;
• II quarter - 4500 rubles;
• III quarter - 4500 rubles.

1 page - title page

The title page is filled out directly by the taxpayer himself, with the exception of the field “To be filled out by a tax authority employee.”

Let's consider a sample of filling out a tax return for land tax for 2021 for each field separately:

• the corresponding values ​​are indicated in “TIN” and “KPP”, then they are automatically entered on each page;
• in the “Adjustment number”, if provided for the first time, indicate 000, for subsequent adjustments - 001, 002, and so on;
• in the “Tax period” we enter the required date of the tax period. For a calendar year - 34;
• in the “Reporting year” - the date the form was filled out;
• Each inspection to which reports are submitted has a personal, non-repeating four-digit code in its Federal Tax Service Inspectorate or on the official website of the Federal Tax Service. The 2 digits of the code at the beginning indicate the region, the other 2 digits indicate the code of the inspection itself. Since the tax return for land tax 2021 is submitted to the Federal Tax Service at the location of the plot or share in the plot, in our case the Federal Tax Service Inspectorate No. 9 of the Central District of St. Petersburg is indicated;
• The taxpayer enters the code at the location (accounting). In our case - 270;
• We enter the name of the organization in the empty and longest field of the title page, separating the words from each other with an empty cell. For our example: VESNA LLC;
• in the next line we enter the payer’s contact phone number;
• Next, we indicate the number of pages to be submitted to the inspection. Ours submits a report for 2021 on 3 pages, without attachments;
• in the place where it is necessary to indicate the taxpayer, enter the value 1 and full name. director or proxy;
• at the end we will put a date and signature;
• in the “Name of the document confirming powers under a power of attorney” there is a dash, since the report was signed by the director of the company in his own hand.

Page 2 - section 1. The amount of land tax payable to the budget

Let's consider a sample of filling out a tax return for land tax 2021 for each field separately:

• first you need to indicate the name of the production sharing agreement, since in our situation it is missing, we put a dash;
• in 010 we write the budget classification code KBK in accordance with the legislative acts of the Russian Federation on budget classification. Each time we check the relevance of the specified BCC. Our plot is located in the federal city of St. Petersburg - we indicate KBK 182 1 0600 110;
• 020 “OKTMO” indicates the code of the municipality in whose territory the mandatory fee is paid. For our company, we will enter 45908000 in the 2021 land tax return;
• 021 - total amount of payment calculated and subject to payment to the budget according to the corresponding codes KBK and OKTMO;
• from 023 to 027, the values ​​of advance payments paid for the 1st, 2nd and 3rd quarters are recorded, respectively;

Advance payments = 1/4 × interest rate × cadastral value of the land plot (share) = 1/4 × 1.5% × 1,200,000 = 45,000 rubles;

• 030 is calculated as follows: 021 - (023 + 025 + 027). If the result is a value with a “–” sign, then a dash is placed everywhere;
• 040 = 021 – (023 + 025 + 027). The amount is calculated to decrease, therefore, if the result is: a negative value, put it without the minus sign;
• positive - put a dash. In fields 030 and 040, according to the conditions of our example, we put dashes;

Page 3 - section 2. Calculation of the tax base and the amount of land tax

Let's consider filling out section 2 of the tax return for each field separately:

• TIN and checkpoint are entered automatically from the first page;
• We enter the cadastral number of the plot, this number is included in the certificate of state registration of ownership, from an extract from the Unified State Register or from the cadastral passport. 78:06:0004005:71;
• 010 - from Order of the Ministry of Finance No. 150n dated December 16, 2014, select and indicate the budget classification code;
• 020 - from the All-Russian Classifier of Territories of the Moscow Region we enter into the OKATO declaration;
• 030 - from Appendix No. 5 to the Federal Tax Service order No. MMV-7-11 / [email protected] select and indicate the land category code. Other lands - 003008000000;
• 050 - we take the cadastral value of the plot from the relevant Rosreestr documents or from the cadastral passport;
• 060 — enter the share size. If the land belongs entirely to the organization, put a dash;
• from 070 to 100 in the declaration we fill in the relevant information about benefits, which we take from the Tax Code of the Russian Federation and from documents confirming the rights to benefits. In most cases, commercial enterprises do not have benefits. In our case, there are no benefits either, which means dashes are added;
• 110 - the cadastral value of the object is indicated here. We have 1,200,000 rubles;
• 120 - we take the rate from the legislative acts of the local regulatory level, since the fee is local. For the category of our site, a rate of 1.5% is applied;
• 130 - indicate the period of ownership of the plot during the tax period. Indicated in full months. 12 full months;
• 140 - calculated as follows: line 160 (KV) = tenure / 12, for us = 1, since VESNA LLC owned the site for 12 months;
• 150 - determined by the formula: 110 (tax base) × 120 (rate) × 140 (Q coefficient). This amount is also reflected in field 250. 150 = 1,200,000 × 1.5% × 1 = 18,000 rubles;
• from 180 to 240 - we will fill in the data on the existing benefit. In our case there are none - we put dashes;
• 250 - enter the total payment amount that the organization pays to the budget.

Legal documents

• Order of the Federal Tax Service of Russia dated September 4, 2019 N ММВ-7-21/ [email protected]
• Article 395 of the Tax Code of the Russian Federation. Tax benefits
• Federal Law of November 4, 2014 N 347-FZ
• Article 398 of the Tax Code of the Russian Federation. Lost force as of January 1, 2021. — Federal Law of April 15, 2019 N 63-FZ.
• Order of the Federal Tax Service of Russia dated May 10, 2017 N ММВ-7-21/ [email protected]
• Order of the Federal Tax Service of Russia dated August 30, 2018 N ММВ-7-21/ [email protected]
• Order of the Ministry of Finance of Russia dated December 16, 2014 N 150n
• Order of the Federal Tax Service of Russia dated October 28, 2011 N ММВ-7-11/ [email protected]

Where to take it

Situation: where to submit and which checkpoint to indicate in the transport tax return? The organization draws up a declaration for the car it owns

The answer to this question depends on the place of registration of the car owned by the organization.

State registration of motor vehicles is carried out either at the location of the organization or at the location of its separate division (clause 24.3 of the Rules approved by Order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001). Therefore, a transport tax return must be filed either at the location of the organization or at the location of a separate division, depending on where exactly the car was registered.

Tax inspectors can assign checkpoints to vehicle owners:

• by location of the vehicle;

• by location of the organization;

• by location of each separate division;

• at the place of registration as the largest taxpayer.

This follows from paragraph 7 of the appendix to the order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/435 and paragraph 5 of Article 83 of the Tax Code of the Russian Federation.

If the car is registered to an organization, submit a declaration to the inspectorate at the location of the organization and indicate the checkpoint assigned to the organization at its location.

If the car is registered to a separate subdivision, submit a declaration to the inspectorate at the location of the separate subdivision and indicate the checkpoint assigned to the location of the subdivision to which the car is registered.

If an organization is classified as a major taxpayer, it submits all tax reports at the place of registration in this capacity (clause 3 of Article 80 of the Tax Code of the Russian Federation). Including the transport tax declaration. At the same time, she must comply with the following procedure for indicating checkpoints in transport tax declarations. If the car is registered to an organization, indicate the checkpoint assigned to the location of the organization. If the car is registered to a separate subdivision, indicate the checkpoint assigned to the location of the subdivision. Do not use the checkpoint assigned at the place of registration as the largest taxpayer when filling out a transport tax return.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated October 6, 2008 No. 03-05-05-01/61, dated February 7, 2008 No. 03-05-04-01/6 and the Federal Tax Service of Russia dated October 2, 2012 No. BS-4-11/16504 and dated November 22, 2007 No. 11-0-09/1357.

Responsibility

For failure to submit a land tax return on time, liability is provided under Art.
119 of the Tax Code of the Russian Federation. For each full or partial month of delay in the declaration, a fine of 5 percent of the tax not paid on time is collected. The maximum penalty is 30 percent of the tax not paid on time on a late return.

If the company did not pay the tax on time or violated the deadline for submitting the zero declaration, then the fine will be collected in the minimum amount - 1 thousand rubles.

In addition, officials of the organization may be fined in the amount of 300 to 500 rubles on the basis of Art. 15.5 Code of Administrative Offenses of the Russian Federation.

How to pass

The transport tax declaration can be submitted to the inspection:

• on paper - in person, through an authorized representative of the organization or by mail;

• in electronic form via telecommunication channels.

This is stated in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

If an organization must submit a declaration electronically, but submitted the declaration in paper form or in violation of the electronic format, the inspectorate may impose a fine on the organization. The fine is 200 rubles. for every violation. This is stated in Article 119.1 of the Tax Code of the Russian Federation.