From 2015, individuals will be required to pay transport tax no later than October 1

Unlike land and property taxes, transport tax is regional, that is, it is established in the constituent entities of the Russian Federation and goes to their budget. In our publication today we will look at who pays this tax, the procedure for paying it and by what formula it is calculated.

Payers of transport tax are persons on whom vehicles equipped with an engine are registered. Namely: cars, buses, scooters, motorcycles, helicopters, motor ships, airplanes, yachts, sailing ships, boats, motor sleighs, motor boats, jet skis and snowmobiles.

Formula and examples for calculating transport tax

The Tax Service calculates transport tax in 2015 using the following formula:

Tax Amount = Tax Rate X Horsepower X (Number of Months Owned / 12 Months)

The formation of tax rates for transport tax occurs in accordance with Art. 361 of the Tax Code of the Russian Federation. It says, in particular, the following:

Tax rates are established by the laws of the constituent entities of the Russian Federation depending on engine power, jet engine thrust or gross tonnage of the vehicle per horsepower of engine power.

Tax rates for transport tax in each constituent entity of the Russian Federation may differ.

As a rule, in technical documents engine power is indicated in horsepower (hp). If instead of l. With. kilowatts (kW) will be indicated, they need to be converted to liters. s.: 1 kW = 1.35962 l. With.

Calculation of transport tax for a full calendar year

Sidorov P.A. registered a BMW X4 passenger car in the city of Krasnodar. The engine power of this car is 250 hp.

Calculation of transport tax in 2015

The tax rate for such a car in Krasnodar in 2015 is 75 rubles.

Transport tax = 18,750 rubles (75 rubles X 250 hp)

Transport tax rates in Moscow for 2015

Rates >>

Benefits >>

Payment deadlines >>

Rates

Benefits valid in the region

Payment deadlines

Tax notice

After calculating the transport tax, the Federal Tax Service sends a tax notice to your place of residence. It contains information regarding the amount of tax and the deadline for its payment.

In 2015, residents of the Russian Federation will receive notifications from April to September. More detailed information about this can be found in the specific tax authority.

Please note that if erroneous data is discovered, you should write an application to the tax service and send it there along with a notification.

After the data has been confirmed, the tax amount is recalculated. The taxpayer receives a new notification from the Federal Tax Service, indicating a different amount to be paid.

Please note that transport tax in 2015 must be paid in any case, regardless of whether a notification was received from the Federal Tax Service or not.

On January 1, 2015, a law came into force, according to which taxpayers who have not received notifications from the tax authority are obliged to independently inform the Federal Tax Service about the availability of real estate and vehicles.

Thus, a message about the availability of a vehicle must be submitted to the Federal Tax Service no later than December 31 once. That is, if you purchased a car in 2015, then you must report this to the Federal Tax Service by December 31, 2021.

You can make an appointment for a personal appointment with the Federal Tax Service using the online service on the website.

Who pays transport tax

Transport tax is paid by companies and entrepreneurs with registered vehicles.

Difficulties in determining the taxpayer may arise if a vehicle registered in the name of an individual is transferred to another person on the basis of a power of attorney. In this case, two situations may arise:

• if the power of attorney was issued before July 30, 2002 (the date of official publication of Chapter 28 “Transport Tax”), then the tax will be paid by the person indicated in the power of attorney;
• if the power of attorney was issued after July 30, 2002, then the tax will be paid by the previous owner of the vehicle.

Moreover, in the first case, citizens to whom vehicles are registered must notify the tax office at their place of residence about the transfer of these vehicles by proxy.

Read in the berator “Practical Encyclopedia of an Accountant”

The fifteenth rule

Payment of transport tax on the Federal Tax Service website

You can pay transport tax in 2015 using the service on the official website of the Federal Tax Service.

Tax payment on the Federal Tax Service website is carried out as follows:

1. The taxpayer’s details are filled in (for non-cash payments, you must indicate the Taxpayer Identification Number). 2. Specify the type of tax, registration address and type of payment (tax itself or penalties), as well as the amount of payment. 3. Select a payment method (for cash payments, a payment order is generated, which can be printed and paid at any bank). 4. For non-cash payment, a credit institution (represented in the list) is selected. After this, you are redirected to the company’s website (directly to pay the tax).

What is subject to transport tax?

Vehicles that are subject to tax can be divided into three groups:

1. motor transport
   (cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks);
2. water
   (motor ships, yachts, sailing ships, boats, motor boats, towed vessels, etc.);
3. air
   (planes, helicopters, etc.).

All these vehicles must be registered in accordance with the established procedure.

The following are not subject to taxation:

• rowing boats and motor boats with an engine of no more than 5 horsepower;
• passenger cars specially equipped for use by disabled people;
• passenger cars with an engine power of up to 100 horsepower, received through social security authorities;
• fishing sea and river vessels;
• passenger and cargo sea, river and aircraft owned by organizations whose main activity is passenger and cargo transportation;
• tractors, self-propelled combines, special vehicles registered to agricultural producers;
• vehicles belonging to federal executive authorities, where military and equivalent service is provided;
• wanted vehicles;
• airplanes and helicopters of air ambulance and medical services;
• vessels according to the Russian International Register;
• offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships (Article 358 of the Tax Code of the Russian Federation).

This might also be useful:

• How much taxes does an individual entrepreneur pay in 2021?
• What taxes does the individual entrepreneur pay?
• Tax system: what to choose?

• Inspection of individual entrepreneurs by the tax inspectorate
• Individual entrepreneur reporting on the simplified tax system without employees
• Fixed payments for individual entrepreneurs in 2021 for themselves

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Procedure and deadlines for payment of transport tax

Tax and advance payment must be paid at the place of registration of the vehicle.

Until January 1, 2021, the deadlines for payment of transport tax and advance payments for it were set by regional authorities.

From 2021, the tax payment deadline for organizations is no later than March 1 following the expired tax period (clause 3 of Article 363.1 of the Tax Code of the Russian Federation).

Read in the berator “Practical Encyclopedia of an Accountant”

If transport is not used

Transport tax on scrapped cars

Advance payments for these taxes must be paid no later than the last day of the month following the expired reporting period.