How to calculate transport tax for legal entities in 2021: tax base, benefits and payment procedure

Transport tax rates in Moscow

For a year

FILES

Note to the table: the values ​​​​are given in Moscow for 2021, 2021, 2021, 2021, 2021, 2021. To select rates for a specific year, use the selector.

The capital of Russia is the largest subject of the Russian Federation in terms of the amount of collected transport tax. More than 27 billion rubles are brought in annually by 2.9 million payers, subject to the requirements of Moscow City Law No. 33 of July 9, 2008.

Increasing coefficients for expensive cars

For expensive cars that cost more than 3 million rubles, the tax is calculated with an increasing factor.

The Ministry of Industry and Trade publishes a list of such cars every year on its website before March 1. Separate coefficients are established for different price ranges:

From 3 to 5 million rubles. — coefficient 1.1, if the year of manufacture is no more than 3 years old;

From 5 to 10 million rubles. – coefficient 2 if no more than 5 years have passed since the year of manufacture.

From 10 to 15 million rubles. – coefficient 3 if no more than 10 years have passed

Over 15 million rubles. – coefficient 3 if no more than 20 years have passed.

For example, the AudiQ7 quattro car is on the list of the Ministry of Industry and Trade for 2021 in the category of cars with an average cost of 3 to 5 million rubles. This means that the tax for it must be calculated with an increasing factor of 1.1.

Tax calculation and payment deadlines for organizations

Most regions of Russia provide for the need to make advance payments for payers from among legal entities. In Moscow there is no such obligation - legal entities pay tax in full at the end of the year. The last date by which funds can be transferred to pay off obligations is February 5.

The enterprise calculates the amount independently, taking into account the following factors:

• bid;
• the tax base;
• the share in the right;
• increasing the coefficient;
• holding period (number of months/12);
• benefit provided.

Payment is made without taking into account fractional shares of the ruble, using mathematical rounding rules.

Deadline for payment of transport tax for legal entities in 2021:

• for 2021 - no later than March 1, 2021
• for 2021 - no later than March 1, 2022

Life situations provided for by the Tax Code of the Russian Federation

There are situations when the owner of a vehicle is fully or partially exempt from paying vehicle tax. All of them, as a rule, do not depend on the owner of the funds, and are associated with unlawful actions of third parties.

If the theft is confirmed by the police and officially registered, the owner of the vehicle is exempt from paying the fee for the period of time during which he does not use the vehicle. If the car is returned to the owner upon presentation of documents confirming the theft, the owner is charged a tax fee for the reporting period, with the exception of the months when the vehicle was stolen.

If the owner does not provide documents about the theft issued by the Department of Internal Affairs to the tax authorities, the fee will have to be paid in full for the entire reporting period.

Rules and deadlines for paying taxes for individuals

Residents of the Moscow region may not calculate the tax amount themselves. It is enough to wait for the tax notification from the Federal Tax Service. This document represents a breakdown of charges for each vehicle owned by the payer in the past year.

You can check the correctness of the specified information using the multiplication formula with the same factors that were listed for legal entities.

The tax payment deadline for citizens is December 1. If funds are not credited on time, penalties will be charged on the entire amount daily.

Deadline for payment of transport tax for individuals in 2021:

• for 2021 - no later than December 1, 2021
• for 2021 - no later than December 1, 2022

Please take into account: in accordance with paragraph 7 of Art. 6.1. Tax Code of the Russian Federation, if the last day of the period falls on a weekend, then the day of expiration of the period is considered to be the next working day following it.

Declaration

Starting from the report for 2021, a new form is in effect, approved by order of the Federal Tax Service - dated December 5, 2016 No. ММВ-7-21/668. The third appendix to this order contains detailed instructions for filling out the declaration.

The deadline is February 1 after the reporting year.

The report fills in the data and calculates the tax for each vehicle.

Be careful - there are no interlinear hints in this declaration, as, for example, in a declaration under the simplified tax system. To avoid mistakes, use the Letter of the Federal Tax Service of Russia dated March 3, 2017 No. BS-4-21/ [email protected] and check the control ratios.

Please note: 2021 is the last year for which you need to submit a transport tax return. Then there will be no such reporting.

Benefits for individuals

Citizens registered in Moscow also have the right to receive preferential conditions for paying transport tax, subject to belonging to the following groups:

• Heroes of the USSR, Russian Federation, full holders of the Order of Glory;
• veterans;
• disabled people of I, II disability groups;
• former minor prisoners of the fascist regime;
• guardians in large families or families with a disabled child (one parent can take advantage of the benefit);
• citizens whose health was damaged as a result of exposure to radiation during the Chernobyl accident, at the Mayak production facility, as well as during nuclear weapons testing in Semipalatinsk.

FILESOpen the table of transport tax benefits in Moscow

Will it be canceled or not?

The fate of the transport tax for legal entities and individuals has been hotly debated in society and authorities over the past few years. The following alternatives are offered:

1. Increase in excise taxes on gasoline. Thus, those who travel more will pay more. On the one hand, the option is not bad, but then it will also lead to an increase in the price of goods, the price of which includes transportation costs.

2. Tax calculation based on the vehicle’s environmental friendliness. Then you will have to pay more to low-income owners of old cars, which is not entirely fair.

Be that as it may, the tax is in effect in 2021; the proposed bills have not yet received support.

The tax base

The tax base is a standard value on the basis of which the amount of mandatory periodic payments is calculated.

If the equipment has an engine, then the size will be calculated based on its power . In the case when the transport moves on water and is not self-propelled, that is, it is towed, then the base is determined in proportion to its capacity. For air transport with a jet engine, the TN amount paid by the organization is calculated in proportion to the thrust.

In fact, the tax base is a unit of measurement of vehicle power.

Unlike individuals, who pay tax upon submission of an invoice from the Federal Tax Service, legal entities must perform all calculations independently. Payments are made upon the fact that the vehicle is in the possession of the legal entity. In some cases, a company may be exempt from tax.

Situations of this nature include:

1. Finding a car stolen. The confirmation will be a certificate from the traffic police or a court order to begin proceedings in this case.
2. The equipment was registered in a region where there is a zero tax rate. For example, this rule is applied in the Orenburg and Sverdlovsk regions in relation to passenger vehicles with engines up to 100 l/s.
3. The vehicle is not suitable for further use. The equipment should be written off from the company’s balance sheet and removed from registration.
4. The vehicle is exported outside the country.
5. This vehicle has been sold.
6. Equipment is the subject of a leasing agreement.

Each of these situations must be documented.

Is it required to pay taxes to the Federal Tax Service on a car as the property of an organization?

A vehicle is subject to payments according to the rules of Chapter 28 of the Tax Code of the Russian Federation , while for other material assets (mainly real estate), the rules of Chapter 32 are applicable. For this reason, the tax on a car and other vehicle as property of an LLC or other organization is not paid.

Who is the payer?

The tax payer is a legal entity that owns a motor vehicle. Data of this nature are reflected in the information base of the State Traffic Safety Inspectorate and PTS.

Differences between legal entities and individual entrepreneurs

Individual entrepreneurs, unlike LLCs and other organizations, pay TN somewhat differently. The individual entrepreneur does not calculate the amount independently: he pays the tax based on the notification received from the Federal Tax Service. We talked about paying transport tax for individual entrepreneurs here.

Transport tax is a mandatory type of payment that all vehicle owners must make. The size is determined based on the type and power of the vehicle’s engine, as well as established federal and regional coefficients.

Transport fee: changes

Since the beginning of 2021, a number of changes have occurred in Russia regarding the payment of vehicle tax for LLCs:

1. According to Chapter No. 362 of the Tax Code of the Russian Federation, the list of expensive cars posted on the website of the Ministry of Industry and Trade applies only to the period in which it is posted. There is no need to recalculate the amount of the fee for previous years.
2. The procedure for calculating the ownership coefficient (Kv) has been clarified according to the information we provided above (full months of ownership to the number of months in a year). Now a full month is considered to be the one when the vehicle was purchased before the fifteenth day or deregistered after the fifteenth day.
3. A tax deduction has appeared for heavy vehicles, the amount of which is equal to payments for damage caused to roads by heavy vehicles. Thus, the tax levy for “heavy cargo” can be reduced completely, to zero.

List of passenger cars with an average cost of 3 million rubles for the 2021 tax period

Property tax on a car for legal entities

Property tax on a car for legal entities is required to be paid if the property was registered before January 1, 2013. In connection with the adoption of amendments to the legislation after this date, many organizations tried to evade paying property tax by ceasing to use equipment they purchased before January 2013. However, tax inspectors resolutely suppress such attempts.

With individuals in this situation the situation is much simpler. After the adoption of amendments to the legislation in January 2013, the obligation to pay property tax for transport was removed.

Legal entities have many questions about this. According to Art. 374 According to the Tax Code of the Russian Federation, movable property accepted onto the balance sheet of fixed assets of an enterprise after January 1, 2013 is not subject to duty.

In 2021, there were changes to the tax code again. Now in 374 art. The Tax Code of the Russian Federation states that vehicles belonging to depreciation groups 1 and 2 are not subject to taxation.

After these changes, we can safely say that the movable property of organizations is not subject to property tax.

Regarding the taxation of the 3rd depreciation group, the provision of Art. 381 Tax Code of the Russian Federation. This type of transport is subject to taxation on preferential terms. In fact, tax is required to be paid for it, but it is not paid due to the provision of preferential tax conditions prescribed in federal legislation.

Thus, all movable property that was acquired by an organization after January 1, 2013 is not subject to tax.

Read about the property tax on the bathhouse. What is the tax rate on movable property of organizations? See here.

Regional odds

These values ​​are determined at the level of regional authorities.

Examples

LLC purchased a truck with a capacity of two hundred and ten kilowatts. The base was calculated in this way: 210 kW multiplied by 1.35962 and the result was 285.52 liters. With.

The total for such equipment was 8.5 rubles per unit of power.

The tax amount was:

285.52 l. With. × 8.5 rub./l. With. = 2426.92 rub.

The company owned one unit of cargo equipment with a capacity of 155 horsepower. The rate for this category of vehicles is 38 rubles per horsepower.

The amount was calculated as follows:

155 l. With. multiplied by 38 rub./l. With. The result was 5890 rubles.

What online calculators are it convenient to do this on?

To calculate the amount of tax on a car, you can use calculators that are posted on Internet sites. For example, you can use this https://www.nalog.ru/rn77/service/calc_transport/ Internet resource or this https://calcs.su/html/calcs/transportnii-nalog.html.

The principle of using any online calculator is the same . You must enter:

1. information about the region of location;
2. car make and model;
3. year of manufacture;
4. engine power.

After this, the system will produce the desired result.