Car tax rate. How is the horsepower tax calculated? Name of the object of taxation

For each owner of a four-wheeled friend, the task of paying a transport tax annually arises, which depends on horsepower and other parameters of the car and its owner.

Many are interested in how to correctly calculate the rate of such a fee, according to what acts of legislation transport fee, in what terms it is possible to pay such a tax and many other subtleties associated with this tax. Of course, you can just get by with the traffic police data and pay some amount, but in order to avoid unnecessary expenses and fines for incorrectly calculating the amount, each car owner should have an idea about the horsepower tax.

Horsepower Tax 2016: Legal Basis for Tax Collections

The 2016 horsepower tax is collected and calculated based on the provisions of the law on transport tax of the tax code of Russia, the main rules are described in part two, chapter twenty-eight. Based on this document, local legislators make a possible rate tax collection, time period and order of payment of accrued Money. Possible preferential accruals are also established for percentage of tax on horsepower of a car for various categories of citizens and organizations according to objective grounds, due to which a reduced preferential rate was provided. Who is liable to pay the transport tax? It is paid by individuals and legal entities that are owners of equipment and have completed registration documentation vehicle.

Objects for the tax on horsepower in 2016:

• Cars;
• Motorcycles;
• Motor scooters;
• Buses;
• Other vehicles with registration.

Horsepower Tax Calculator 2016

The question of the correct calculation of the required indicator of the amount of tax on horsepower is solved by a special calculator. Carrying out the necessary calculation operation must take into account several factors:

• What technique is used - on land, water or air;
• What equipment is intended - cars, trucks or buses;
• What is the basis of the technical means classified by tax act;
• Power characteristics in horsepower;
• passenger capacity;
• Control time period - the quantitative data of the months during which the owner is a certain person.

At the main mass road transport engine power specifications are indicated in l. s, originally. But there is a part of the car whose power indicators are written in kilowatts. For the correct calculation of the tax rate, the indicators must be recalculated in hp;

1.352 hp is equal to one kilowatt.

Vehicle horsepower tax is also linked to performance data. Sometimes this information differs from the information entered in the papers during registration. Due to the fact that the law does not give the authority to make any changes to the authorities responsible for calculating the tax, the owner of the transport has to carry out an inspection - an examination, to obtain the necessary information, which he provides to the structure tax authorities for the correct calculation of the amount of the fee.

What horsepower tax the taxpayer will have to pay is calculated using a mathematical formula: the percentage annual rate of collection, multiplied by the horsepower rating, then multiplied by the time the car and other vehicle have been owned. This calculation of the car horsepower tax is approximate, since in each region the rates depend on the decision of local authorities.

You can find out the tax rate of your region through the service of the Federal Service nalog.ru.

In order to do this, you need to know the numbering of your region of residence. The first two numbers of the individual identification certificate, or on the license plate of your car, can also be viewed on the map. Having the numbered values ​​​​of the region, it will not be difficult to send a request for the transport tax rate, indicate the time period that interests you and view the received data.

Who charges the 2016 horsepower tax

The funds that you need to deposit, as the owner of the car and their amount, are charged by branches federal service local taxation. The same services send notifications to all owners of equipment. As for the timeframes necessary for depositing the necessary funds, for ordinary citizens and legal entities they are different. The Russian tax law clearly regulates time periods.

According to the rules of article 363 ordinary citizens must make payment no later than the first of October of the year following the preceding year. Legal entities, in turn, pay the payment no earlier than the first of February.

From tax payments For horsepower, several categories of cars are exempt:

• Boats with oars or equipped with a motor with a power limit of up to five horsepower;
• Cars with controls for use by people with disabilities, or vehicles with engine performance of less than one hundred horsepower and purchased through social services;
• Vessels of "sea" or "river" types intended for fishing operations;
• Technical vehicles, and other equipment specializing in agricultural work, and having registration for owners - agricultural producers;

Vehicles that are stolen and have a supporting document from the traffic police or other eligible organizations.

In addition to the above cases, the tax rate is obligatory to pay, even if the car is repaired and not used for its intended purpose.

As for the calculation of the preferential rate for individual regional territories, the decisions of regional bodies have priority here. For example, a preferential tax on horsepower in Moscow is calculated based on the 2002 legal act"On Transport Tax" and includes a list of those persons who may qualify for preferential taxation. This:

• Persons with an award - "star of the Hero of the Soviet Union", "Hero of Russia", holders of the Order of Glory of three degrees - for one vehicle;
• Persons who have a vehicle with power indicators up to seventy horsepower;
• Veterans of the Great Patriotic War, people with limited ability to work (disabled people of the 1st and 2nd category).

You can pay the amount of tax on horsepower in banking institutions or post offices of Russian Post.

Video: Electric vehicle horsepower tax

What tax benefits can you get by owning a car with electric horsepower? Really none?

The transport tax declaration for 2016 for legal entities must be submitted no later than February 1, 2017. Instructions for filling out a transport tax declaration are in the article.

Until February 1, 2017, a transport tax declaration for 2016 for legal entities is submitted. The form was approved by order of the Federal Tax Service dated February 20, 2012 No. MMV-7-11 / 99.

The report consists of three parts:

• title page;
• section 1, where the company specifies the tax payable;
• section 2, in which the organization deciphers the amount of tax for each car.

Let's talk about how to fill out section 2 first, and then section 1. We break the chronology on purpose, because without the tax data for each car, it is impossible to calculate the total amount due.

Transport tax declaration for 2016 for legal entities: section 2

So, you take on the report. In order not to be distracted in the process, see if you have a certificate of registration of the vehicle or title on hand. Without the data specified in these documents, the transport tax declaration for 2016 for legal entities is not filled out.

In addition, regions can establish differentiated tax rates, which depend on the category of the car, its age or environmental class. For example, in the Kabardino-Balkarian Republic, owners of a car older than 10 years old with an engine power of less than 100 horsepower do not pay tax - Law of the Kabardino-Balkarian Republic dated November 28, 2002 No. 83-RZ.

Lines 090 and 100 fill in only if in your region the amount of tax depends on the emission class or age of the car. In other cases, put dashes in these cells. On line 140, enter the tax rate that applies in your area.

How to calculate how many years have passed since the year of manufacture of the car, and fill in line 100? The answer is in paragraph 3 of Article 361 of the Tax Code of the Russian Federation and paragraph 5.10 of the Procedure for filling out the declaration. Do not include the year of issue. Start counting from January 1 of the next year, and end with the period for which you pay tax. For example, you calculate tax for 2016. The car was released in 2014. In line 100 of the declaration, put 2. 2 years have passed since the year of issue - 2015 and 2016.

On line 110 enter 12 if you have owned the car for a whole year. Did you put or remove it from the register during the year? Write down the number of months you have owned the car. From 2016, take the month of registration (deregistration) as a full month if the vehicle is registered before the 15th (inclusive) or deregistered after the 15th (clause 3 of article 362 of the Tax Code of the Russian Federation).

For example, on January 12, the company bought a car and registered it with the traffic police. Then the vehicle was used for another 8 months. And on October 20, he was removed from the register. October and January count in full. The company this year owned the car for 10 months.

Advice
Do not pay transport tax if the company registered the car and deregistered it on the same day

On line 120 Specify as a fraction the company's share in the right to the vehicle. If the organization is a sole proprietor, write "1----/1----".

Ownership ratio (Kv, line 130) is the number of months you entered on line 110 divided by 12. If the car has been owned for 10 months, then Kv is 0.8333 (10 months : 12 months).

Owners of cars worth more than 3 million rubles. pay tax with a multiplier. actual cost, at which the company bought the car, is not important for calculating the tax. The list of expensive cars is determined by the Ministry of Industry and Trade. He publishes information on his website. The list of expensive cars for 2016 was published on February 26, 2016. The list must be used to calculate the tax in the year in which the document is published (clause 2, article 362 of the Tax Code of the Russian Federation).

On line 150 indicate the value of the multiplying factor from paragraph 2 of Article 362 of the Tax Code of the Russian Federation, if you find your car in the list of the Ministry of Industry and Trade (see the table below. - Note ed.).

Increasing coefficients for transport tax for expensive cars

The agency distributes cars into price groups based on age. Here, determine the age of the car, taking into account the year of manufacture. Such recommendations are given by both the Ministry of Finance and the Federal Tax Service (letters of the Ministry of Finance of Russia dated June 11, 2014 No. 03-05-04-01 / 28303, Federal Tax Service of Russia dated July 7, 2014 No. BS-4-11 / 13195). Previously, the tax authorities said that the year of issue should not be taken into account. That is, the company must count the years in the same way as when calculating differentiated rates (letter of the Federal Tax Service of Russia dated March 24, 2014 No. BS-4-11/5316). But soon the controllers changed their point of view.

Do not apply the multiplying factor if at the beginning of the year the maximum number of years from the year of issue has already expired (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05-04 / 1817). Let's say the Ministry of Industry and Trade classified your car in the price group of cars from 5 million to 10 million rubles. The year of manufacture of the vehicle is 2011. You calculate tax for 2016. By this time, 5 years have already passed from the year of issue (2011-2015). Therefore, consider the tax without taking into account increasing coefficients.

Example Calculation of transport tax on an expensive car that the company owned for less than a year

Calculate tax for 2016. The organization has a Mercedes-Benz ML 350 car on its balance sheet.

First, let's look at the coefficients.

The company owned the vehicle for less than a year. She bought a car in March 2016 and on March 3, 2016 registered it with the traffic police. So, in 2016, she used the car for 10 months (March-December). Q - 0.8333 (10 months : 12 months).

The Ministry of Industry and Trade classifies the Mercedes-Benz ML 350 as a car worth from 3 million to 5 million rubles. The year of manufacture of the vehicle is 2014. In 2016, 3 years have passed since the production of the car. Increasing coefficient - 1.1.

The tax base- 231 horsepower (hp). The company is registered in Moscow. The tax rate for a car of this category is 75 rubles. for 1 hp

Let's move on to calculating the tax amount. It will be:
75 rub. × 231 HP × 0.8333 × 1.1 = 15,881 rubles.

Lines 170-240 filled out by organizations that have tax benefits. They are prescribed in their laws by regional authorities. To understand if your organization has benefits, use the service on the website of the Federal Tax Service "Reference information on rates and benefits for property taxes."

Important!
Transport tax include in other expenses (subclause 1 clause 1 article 264 of the Tax Code of the Russian Federation). If a company reduces the tax on fees for damage to roads, then only the difference is taken into account in the costs (letter of the Ministry of Finance of Russia dated September 6, 2016 No. 03-05-05-04 / 52171)

Declaration on transport tax for 2016 for legal entities: section 1

After you have completed the second section, proceed to the first. It has three identical blocks for amounts for different OKTMOs. If all your vehicles are registered in one municipality then fill in one block. And if in different, but all these codes are in the department of one IFTS, then several.

In line 021, transfer the amount from line 250 of section 2. In lines 023-027, indicate the advance payments that were accrued for the first to third quarters. Some accountants are mistaken and write here not accrued, but paid amounts. But this is not true.

By the way, advances in 2016 for expensive cars had to be calculated taking into account increasing coefficients. If you suddenly made a mistake in the calculation and underpaid advances, then the inspectors will charge penalties on the amount of the arrears. But they are not entitled to fine for incomplete payment of advances.

Transport tax declaration for 2016 for legal entities (sample)

Transport tax declaration for 2016 for legal entities: where to submit

Submit the report to the IFTS of either the parent company or a separate division. It all depends on how the car is registered - for an organization or for an isolation.

Has your company changed its address and, accordingly, the IFTS during the year? Check which address is in the PTS. If you did not contact the traffic police and the address in the TCP remained the same, call the former IFTS. Most likely the transport tax card remained there. Check with tax authorities. You may have to send the declaration to the old inspection. This issue is resolved individually.

Is there a new address in the PTS? Then report to the current inspection. But first check with the inspectors if they received a card from the old IFTS. Has OKTMO changed because of the move? Fill out section 2 twice: calculate the tax separately for the new and for the old code, taking into account Kv (clause 5.1 of the Procedure for filling out the declaration). Send the report to the new IFTS.

New transport tax declaration form

On December 26, 2016, the Ministry of Justice registered a new transport tax declaration form. The new declaration was approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/ [email protected] It must be submitted with the reporting for 2017. Although the Federal Tax Service indicated that inspections would accept reporting in a new form now.

IN new declaration companies will be able to reflect the amounts paid " toll”(line 290) and reduce the transport tax on them.

In section 2 "Calculation of the amount of tax for each vehicle", the lines "Date of registration of the vehicle", "Date of termination of registration of the vehicle" and "Year of manufacture of the vehicle" were added. The barcodes of the sheets have also changed. tax return.

Last updated April 2019

Almost all vehicle owners face the concept of transport tax. But not everyone knows who should pay the tax, in what amount and in what time frame. We will help you understand the procedure for paying transport tax by individuals, the specifics of its calculation, as well as the specifics of debt collection and the statute of limitations for its collection.

What is a transport tax and who pays it

The basis for calculating the tax is the information received by the IFTS from the traffic police. Such data is received at the request of the tax authorities, as well as at the initiative of the state traffic inspectorate in connection with the registration of a new car, a sale and purchase transaction, deregistration for disposal, etc.

If and until the car is registered with a citizen (according to the traffic police), the obligation to pay tax will be with this citizen.

That is, if:

• the car is stolen, the tax office should be notified of this by submitting a document on contacting the police;
• if a car was sold, and the buyer for some reason does not re-register it for himself, the former owner remains the tax payer, he is listed as the owner in the traffic police database;
• if the car was bought on credit, the tax calculation starts from the date of registration of the vehicle with the traffic police.

The owner of the car does not need to count anything. All calculations are made by the tax inspectorate and send the taxpayer a tax receipt at the address of his registration. Payment is made every year, for example:

• for 2016 until December 1, 2017
• for 2017 until December 1, 2018
• for 2018 until December 1, 2019, etc.

As a result, a payment to the budget based on a tax notice is considered a transport tax. This payment must be made by the owner of the vehicle: car, motorcycle, scooter, etc. The tax is mandatory. The very procedure for payment is prescribed in the tax law, and the municipal authorities determine the amount of the tax rate, which increases the coefficient, as well as the conditions and amount of benefits for car owners.

Object and tax base

The object of taxation is vehicles, including land, water and aircraft (both self-propelled and trailers). Individuals are more likely to pay a fee for motorcycles, buses, cars, scooters, ATVs and other vehicles for personal use. But do not forget that the fee is also levied on the owners of boats, snowmobiles, motor boats and jet skis.

The amount of payment to the budget depends on the taxable base. And the size of the base is determined by the type of transport.

• If the tool is equipped with an engine, then the basis for the calculation is the power (unit of measurement - horsepower).
• If an air or water vehicle does not have an engine (for example, a floating crane, a landing stage), then the fee is related to the gross tonnage indicator (unit of measurement - register tons).
• In exceptional cases, the base is taken as the unit of the vehicle for calculation.

Payers

The person who pays the fee is the owner of the vehicle (motorcycle, boat, etc.). It is the one to whom the vehicle is registered according to the registration records of the Ministry of Internal Affairs.

If the car is stolen

Is there an obligation to pay a fee in case of car theft. After all, only documentary ownership of the car remains, and physically the owner cannot dispose of it. It is allowed not to make a payment when there is a documented theft of a car. Such a document is issued either by the police or investigative committee who are directly involved in the search for the car and the investigation of the incident. Resolutions from these structures must be submitted to the IFTS so that tax is not calculated from the date of theft.

If the car is being repaired or impounded, is in the garage and is not used

There are reasons why the car is not used by the owner (the most common examples are: the car was driven to a car impound, the driver was deprived of his license, the vehicle is being mothballed in a garage or a long-term repair). How to deal with the payment of transport tax in this case? The logic is simple: since you are still the owner of the car according to the documents, the obligation to pay it remains unchanged. The fact that the car was idle in this case does not matter.

Beneficiaries

There are vehicle owners who are not required to pay a fee to the budget. So you have full right do not pay the fee if you own:

• rowing boat;
• motor boat (power up to 5 horsepower);
• a special car for the disabled;
• tractor or combine.

If you have received a notification about the need to pay a fee for these vehicles, then you have the right to ignore it. This document is erroneous or illegal.

Also, the state at the regional level provides benefits in the payment of fees by certain social strata of the population. As a rule, exempt from payment (or reduce the rate):

• for pensioners (see);
• persons of pre-retirement age;
• members of large families;
• disabled people;
• veterans;
• as well as owners of low-power vehicles.

If the beneficiary owns two or three types of transport (for example, a car and a boat), then he will receive exemption from paying the fee for only one of them.

How to determine the amount of tax

To determine the amount of the fee that the owner of the transport is obliged to transfer to the budget, you will need to know the basic indicators. These are engine power and collection rate. With power, everything is simple - its value is indicated in the registration documents for the car. If your car's data sheet lists power in kW, you'll need to convert it to horsepower (l/s). To calculate, use the formula:

M l / s \u003d M kW * 1.3596.

tax rate

The rate indicator is determined depending on the type of transport (cars, buses, snowmobiles, snowmobiles, yachts, etc.) and on engine power. tax law determines the federal rate. For 2019, the picture looks like this:

And for motorcycles:

These values ​​are used in those regions/territories/republics where the rates are not specified at the regional level (but this was taken care of in all regions). At the same time, local authorities have the right to adjust the rate. Or you can increase or decrease the bet by no more than 10 times.

For example, the transport tax rate:

• for residents of the Leningrad region who own motorcycles up to 20 l / s, is 10 rubles. for every horsepower.
• the same figure for residents of the Yaroslavl region is 7.5 rubles.

Also, to calculate the amount of the fee, you may need additional values:

• if the ownership of the car was registered by you less than a year ago, then in the calculation you need to use the indicator of the number of the month of ownership;
• if you are the owner of an expensive car, then when calculating you also need to use a multiplying factor.

luxury cars

For premium cars, when calculating the tax, a multiplying coefficient is applied. It is established in a single norm for all regions of the Russian Federation. That is, local authorities can adjust the rate, and the coefficient for expensive cars cannot vary by region.

The value of the coefficient has 3 values:

• minimum "1.1"- cars costing from 3 to 5 million. rub. and year of manufacture not older than 3 years;
• middle "2"- cars costing from 5 to 10 million rub. not older than 5 years;
• maximum "3"- car cost 10-15 million rub. age up to 10 years, or the price is above 15 million and 20 years have not passed since the date of manufacture.

Two more clarifications:

• the cost of cars is determined by the Ministry of Industry and Trade and officially published on the Internet;
• if the car is older than the specified age, then the tax is transferred to the usual calculation.

Formula for calculation and examples

With all of the above indicators, you can proceed directly to the procedure for calculating the transport tax. To do this, you must use the following formula:

• where H is the amount of transfer to the budget;
• StN - tax rate;
• NB - engine power in (horsepower);
• KolMV - the time that you are the owner of the car (in months).

If you own an expensive car (the criteria for inclusion in this group are described above), then the result (H) must be multiplied by the multiplying factor applicable for the category:

where PC is the coefficient for luxury cars.

In order to understand the features of the calculation of the fee, we use illustrative examples.

Example 1

In March 2018, a resident of Moscow Skuratov S.D. acquired Daewoo Lanos, which he sold in August 2018. In September 2018, Skuratov bought a Chevrolet Niva. The power of the first car is 70 l / s, the second - 80 l / s.

How much is Skuratov obliged to transfer to the budget at the end of 2018? In order to determine this, we calculate the number of months during which Skuratov was the owner of each of the cars. Daewoo Lanos ownership 6 months (from April to August inclusive), Chevrolet Niva - 4 months. (from September to December inclusive). The rate in both cases is 10 rubles. for every horsepower.

The fee calculation will look like this:

• You need to pay for Daewoo Lanos: H \u003d 10 * 70 * 6/12 \u003d 350 rubles.
• The fee for the Chevrolet Niva will be: H \u003d 10 * 80 * 4/12 \u003d 267 rubles.
• Total must be transferred: 267 + 350 = 617 rubles.

But since Skuratov is a resident of Moscow, a 100% discount on a car with a capacity of up to 70 l / s is applicable to him. Therefore, in local budget Skuratov will transfer only 267 rubles.

Example 2

In April 2018, a resident of Tula Markov S.G. bought a Mercedes G-350. The price of the car under the sale and purchase agreement amounted to 6,830,000 rubles. The car was produced in 2017. Engine power - 224 l / s. Behind expensive car Markov will pay: H \u003d 75 * 224 * 9/12 * 2 \u003d 25.200 rubles.
In the Tula region, for a car with this power (224 l / s), a rate of 75 is applied. Due to the multiplying factor, the total amount was doubled.

Example 3

Resident of Belgorod, pensioner Ignatov K.S. purchased a Ural motorcycle in July 2018. At that time, Ignatov already owned a VAZ Largus car. The power of the motorcycle is 40 l / s, the car - 105 l / s. Let's calculate the fee in each case:

• Ignatov must pay for the motorcycle: H = 12.5 * 40 * 6/12 = 250 rubles.
• Ignatov must pay for the car: H = 25 * 109 = 2.725 rubles.
• The total amount to be transferred to the budget is 250 + 2.725 = 2.975 rubles.

Ignatov is a pensioner, that is, he has the right to receive benefits regarding a motorcycle. It does not apply to the car, as there is a limitation in the form of vehicle power (up to 70 l / s). Thus, Ignatov will pay 2.975 rubles. (for VAZ Largus).

Calculation of vehicle tax for an incomplete month of ownership

Previously ( before 01/01/2016) it was considered that the month of registration of the vehicle, or the month of its removal from the register, is taken as a full month. Those. a part of a month was equal to a full month for tax calculation both during registration and withdrawal.

Now, from 01/01/2016, the rules for calculating the amount of tax during registration and deregistration of the vehicle during the tax period have changed. The amendments are as follows:

• Machine registered:
  • until the 15th day - transport tax for a full month;
  • after the 15th - the month is not taken into account;
• Vehicle deregistered:
  • before the 15th - the month is not taken into account;
  • after the 15th - transport tax for a full month.

How to pay tax: procedure and terms

The reporting period for the payment of transport tax for individuals is a calendar year, that is, in 2019 you make a payment for 2018.

You must pay the fee no later than December 1. The basis for payment is the notification that you receive from the Federal Tax Service.

The Fiscal Service must send a notification - no later than 30 days before the due date of payment (until 11/01/2019 - for 2018).

Notification of a single form and includes amounts for transport, land and property tax. If, for example, you own land plot from which it is necessary to pay the land tax, then you will receive a single notification from the Federal Tax Service, which will indicate the total amount of obligations to the budget, including for the car and for the land.

The tax is calculated based on the data received about your car from the traffic police. You will need to transfer funds for the period in which the car was listed on you as the owner.
You can receive a notification in one of the following ways:

• By mail - in this case, you will receive a registered letter, on the stamp of which the date of sending will be indicated. If you have violated the deadline for paying the fee due to late receipt of the notification, the date on the stamp will serve as proof of your correctness.
• Personally - the fiscal service officer will personally hand you the notification, you, in turn, will put your signature in confirmation of receipt.
• Email- in order to receive a document in this way, you need to register on the website of the Federal Tax Service, after which you can independently receive a notification and a receipt for payment using an electronic resource (“ Personal Area"). Using this method, you also have the opportunity to find out the transport tax of an individual by TIN.

Along with the notification, you will be sent a receipt for paying the fee, on the basis of which you can transfer funds at any branch of the bank or to Sberbank-online using the document number or TIN.

When paying transport tax for individuals in 2019 in payment order(receipts) the following codes are used budget classification(KBK):

• KBK 182 1 06 04012 02 1000 110 - all main payments of individuals are made with the indication of this code, arrears, recalculations and other debts are repaid using the same code;
• BCC 182 1 06 04012 02 2100 110 - for the payment of penalties due to the delay in the main payment
• BCC 182 1 06 04012 02 3000 110 - fines;
• BCC 182 1 06 04012 02 4000 110 - this code is used for other receipts.

After transferring the payment, keep the receipt (copy of the payment order). It will serve as confirmation of the completeness and timeliness of repayment of obligations to the budget.

Often, citizens, for one reason or another, do not repay their debts in set time. In this case, the violator will be sent a demand for payment no later than 30 days from the moment when the fiscal authority discovered the fact of non-payment.

If you are late in payment (or transfer an incomplete amount), you are obliged not only to repay the amount of the debt, but also to pay penalties and fines accrued in connection with the violations you have committed. To calculate interest, use the following formula:

• Where P is the amount of the penalty;
• N - the amount of arrears;
• StrRef is the Central Bank refinancing rate effective during the delay period;
• KolDn - delay period (days).

Example 4

Motorcycle owner Serpov V.K. 08/12/2019 received a notice of payment of tax in the amount of 4.740. Serpov violated the deadlines for paying transport tax and did not make the payment until December 1, 2019. Having received the demand, Serpov transferred the funds on 12/27/2019. In connection with the violation of the terms of payment, Serpov was fined:

P \u003d 4.740 * 11% / 300 * 27 days. = 47 rubles.

In addition to the fine, the state has the right to withhold from the violator a fine in the amount of 20% of the amount of outstanding obligations. The penalty is charged both in case of underpayment, and in case of full non-payment of the amount.

Example 5

Sviridenko R.O. received a notification from the Federal Tax Service in the amount of 7.630 for 2018. On November 3, 2019, Sviridenko transferred the amount of 5.610. Thus, Sviridenko had a transport tax debt of 2.020 (7.630 - 5.610). In connection with the underpayment, a fine will be withheld from Sviridenko, calculated as follows:

W \u003d (7.630 - 5.610) * 20% \u003d 404 rubles.

Debt and statute of limitations for its collection

It happens that car owners receive notifications about the repayment of tax debt for the past years. There is a pertinent question about timing. limitation period on transport tax, within which the Federal Tax Service has the right to collect lost payments. Debt collection is carried out subject to the following principles:

• There is no statute of limitations for tax arrears. If you receive a notification (request) within the prescribed period, the Federal Tax Service has the right to demand that you repay the debt for an unlimited amount of time.
• The term for calculating amounts payable is limited to 3 years. This fact suggests that if you do not receive notifications (requirements), the fiscal authority has the right to calculate the amount and issue it to you for repayment for no more than 3 previous years (calculation in 2019 is allowed for 2018, 2017, 2016 and not earlier) .
• The term for collecting funds from the fiscal service is limited to 3 years. There may be situations when you are in an incorrect and excess amount obligation to pay a fee (including a fine, penalty interest) has been issued, these obligations have been repaid by you. But the fact of violations by the Federal Tax Service has been established. In this case, you have the right to apply to the Federal Tax Service with a request to return the funds, but not more than 3 previous years.

If the above conditions are violated, the claims for repayment of the debt are recognized as illegal, therefore, they do not require satisfaction.

Question answer

Question:
Do I have to pay tax if the car is stolen?

On March 1, 2017, a car with a capacity of 200 l / s was stolen from the owner, as documented. At the end of the year, the owner received a notification from the Federal Tax Service Inspectorate of tax payment in full at a tax rate of 75 rubles. per l / s: H \u003d 200 * 75 \u003d 15.000 rubles. Are the actions of the FTS legal in this case?

Answer: No, the IFTS made an incorrect calculation, since when calculating the fee, it is based on the actual use of the machine (number of months). The correct calculation looks like this: H \u003d 200 * 75 * 2/12 months. = 2.500 rub. To resolve the situation, it is worth contacting the fiscal service with an appropriate application, as well as a copy of the confirmation of the theft. Such situations may arise in various cases (including due to incorrect data provided by the traffic police). Having on hand supporting documents, you can easily prove your case and achieve recalculation in your favor.

Question:
From what month does the tax on the sale of a car stop?

In April 2018, the owner sold the car, but removed it from registration only on 11/01/2018. The tax authority assessed the tax until November 2018. Why? The owner received a notification from the fiscal service, the amount of which was calculated as follows: H = 180 (capacity) * 42 (rate) * 10 (term of actual use in months) / 12 months. = 6.300 rub. Since the transfer of the car was fixed by the contract of sale on 04/01/2014, the former owner turned to the Federal Tax Service with a request to recalculate the amount: H = 180 * 42 * 3/12 months. = 1.890 rub. The claim of the person who sold the car was not satisfied.

Answer: The refusal of the IFTS is legally justified: the tax payer is the actual owner of the car according to the traffic police records. Since, after the sale, the person who sold the car did not file the deregistration of the car in a timely manner, until 11/01/2018 the obligation to pay the fee lies with him.

Question:
When is the tax charged if the car was bought on credit?

On April 21, 2019, the car was purchased on the basis of a car loan agreement and registered on April 30, 2019. According to the loan agreement, the ownership of the car passes to the new owner only after the final repayment of the entire loan amount. At what point is it necessary to pay the fee: from the date of the last loan payment or from the date of registration with the traffic police?

Answer: You are considered the payer of the fee from the moment you deposit account in the traffic police register. Terms loan agreement in this case, they don't matter. The same applies to cars that are under arrest and are being used in a criminal case as material evidence. Main criterion in this case - the fact of deregistration in the traffic police. If the car is registered, then you need to transfer the fee to the budget.

1. Clause 1 of Article 360 ​​of the Tax Code of the Russian Federation. Taxable period. Reporting period
2. Paragraph 2 of Article 362 of the Tax Code of the Russian Federation. The procedure for calculating the amount of tax and the amount of advance tax payments
3. Information of the Ministry of Industry and Trade of Russia "List of cars with an average cost of 3 million rubles, subject to application in the next tax period (2018)"

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article, if a similar question has a detailed answer, then your question will not be published.

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Transport tax must be paid by all car owners, both individuals and legal entities. This article is about organizations. You can find out how the legal transport tax is paid. persons, how it is calculated and accrued, in what terms it is paid, and much more.

Transport tax in 2016-2017 for legal entities

First of all, it is necessary to consider the features of the transport tax for legal entities:

1. Available reporting periods. They are the first, second and third quarters. At the end of each reporting period, organizations must make advance payments. Submit for each reporting period tax reporting not necessary. This should only be done at the end of the year.

In some regions, the legislation does not establish reporting periods at all, and, therefore, the obligation to pay advances.

1. The procedure for calculating the amount of tax. Companies must calculate the total amount of tax and advances completely on their own, while employees do it for individuals tax service. The formula for calculating transport tax in 2016 can be found in.
2. Payment procedure. The transport tax for organizations involves payment in one of two ways:

• By making an advance payment;
• One-time payment without advance payments.

If advance payments are established by law, they must be paid every quarter. Their size is one fourth of annual amount. Payment occurs within the terms established by the legislation of the region.

When the tax period ends, companies that have paid advances must pay the remaining amount. If the legislation does not provide for advance payments, the full amount is paid at the end of the tax period.

Read more about paying advance payments for transport tax in.

1. Transport tax reporting. Legal entities, unlike individuals, must submit tax returns. When the tax period ends (but no later than the first of February of the following year), companies must submit tax office declaration.
2. Privileges. Obviously, for individuals and for legal entities are provided different kinds benefits. For legal entities, such benefits may be provided as for budgetary or state organizations.

How is transport tax calculated for legal entities

As mentioned above, legal entities must calculate the transport tax on their own. They must do this according to the following formula:

TN \u003d CH * NB * NP.

• CH - tax rate, is set depending on the capacity of the transport;
• NB - tax base, determined by the capacity or other characteristics of transport;
• NP - tax period.

However, the regional authorities may set increasing or decreasing coefficients that will change the final amount of the tax. Increasing coefficients may depend on the price of the car, its age, category of the user of the vehicle. Reducing factors can be set for preferential categories of car owners.

Transport tax accounting

All organizations must keep records of taxes paid. All transactions with transport tax are reflected in the account "calculations for taxes and fees" (68). The corresponding account will directly depend on the way the transport is used. Postings in accounting can be as follows:

• D20, 23, 25, 91.2 - K68 - tax calculation;
• D68 - K51 - payment of tax.

Tax amounts should be included in the costs of the company's core business.

For the purpose of taxing income, transport tax amounts are attributed to the quarter in which they were either accrued or paid. It must be remembered that for the purposes tax accounting All transport tax expenses must be documented. Supporting documents can be an accountant's certificate, an advance calculation, a tax accounting register, and others. You can take into account the tax only on the transport that was used to extract commercial benefits.

Simplified organizations can take into account the transport tax as an expense only when they are at the “income-expenses” object. If the company is on UTII, it is not necessary to take into account the amount of taxes on transport.

Transport tax reporting

Despite the fact that legal entities must make advance payments three times a year, they must submit reports only once a year. The date of submission of the tax return is the first of February of the year following the tax period.

Entrepreneurs and ordinary citizens do not need to submit tax returns, since all calculations are made for them by employees of the tax inspectorate.

You can learn more about the deadlines for submitting a transport tax declaration from.

Tax payment

Organizations must transfer prepayments to the budget within thirty days after the end of the next reporting period. The date of transfer of tax to the budget will be the day when the necessary payment documents were submitted to the credit institution.

Payment terms total amount tax is established by regional legislation. In most cases, this is February and March of the year following the reporting year.

Liability for non-payment

If the organization does not pay taxes, it will have to incur the following penalties:

1. Extraordinary audit by the tax inspectorate.
2. Accrual of interest on the unpaid amount (in the amount of 1/300 of the refinancing rate for each overdue day).
3. Penalties for non-payment of taxes.
4. Transfer of the case to the court for forced cancellation of the debt.
5. Deduction of debt from the taxpayer's income by force.
6. Seizure of the property of a tax evader.

If the organization specifically provides false information in the reporting, or evades taxes, authorized employees, such as the company's manager and chief accountant, will have to suffer administrative, or even criminal penalties.

The statute of limitations for transport tax is three years. In this regard, if the tax inspectorate has filed an application for debt collection, the limitation period of which is more than three years, you must go to court.

If you or your company is the owner of a vehicle, according to the laws in force in the Russian Federation, you are required to pay transport tax. As a rule, the payment of transport tax does not cause serious difficulties for individuals. Since the calculation of the tax, control over the payment is entrusted to the tax office. And they, in turn, are unlikely to forget to notify you in a timely manner of the need to pay.

As for enterprises, they need to independently calculate, pay tax and submit a declaration. This is what we will consider in detail in the article.

In 2016, you need to pay transport tax for 2015. For 2016, tax must be paid and reported on in 2017. Companies that pay advance payments for transport tax are obliged to pay 1/4 of the tax amount in the I, II, III quarters of 2016.

Who pays transport tax in 2016

Transport, as a rule, is registered to the owner, who can be both a private person and an enterprise. All vehicle owners are required to pay transport tax in accordance with (hereinafter referred to as the Tax Code of the Russian Federation).

Which vehicles are taxed are listed in . Here is the list:

• cars;
• motorcycles;
• scooters;
• buses;
• aircraft;
• helicopters;
• ships;
• yachts;
• boats;
• motor boats;
• jet skis, etc.

Not subject to transport tax in accordance with paragraph 2 of Article 358 of the Tax Code of the Russian Federation:

• rowing boats;
• motor boats with engines up to 5 hp. from.;
• cars for the disabled;
• fishing sea and river vessels;
• tractors, self-propelled combines, special vehicles (milk trucks, livestock trucks, etc.), if such vehicles are used for the production of agricultural products;
• passenger and cargo sea, river and aircraft, if the main activity of the company owner of the vehicle is the transportation of passengers and cargo.

Transport tax for legal entities in 2016

All private vehicle owners are already accustomed to what they receive annually from tax notice about the need to pay transport tax and a sample receipt for payment. Citizens of the Russian Federation do not calculate the transport tax in 2016 on their own. This is regulated by paragraph 3 of Article 363 of the Tax Code of the Russian Federation.

But the enterprises are obliged to independently calculate the transport tax. In accounting, an enterprise is considered correct if the calculation is drawn up in an accounting statement.

In some regions, it is established that the transport tax is paid at the end of the year. For example, in Moscow, in accordance with the Law of the City of Moscow dated July 9, 2008 No. 33.

In the Moscow Region, in accordance with paragraph 1 of Article 2 of the Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ, enterprises are required to pay advance payments for transport tax based on the results of each quarter. The procedure is prescribed in paragraph 2 of Article 360, paragraph 2.1 of Article 362, paragraphs 1 and 2 of Article 363 of the Tax Code of the Russian Federation.

The amount of the advance payment for transport tax is ¼ of the annual amount of tax, in accordance with paragraph 2.1 of Article 362 of the Tax Code of the Russian Federation.

Since 2014, increasing coefficients have been introduced to calculate the transport tax for cars worth more than 3 million rubles.

Transport tax calculation in 2016

Calculate the transport tax for the full year using the formula:

Calculate the transport tax in 2016 for a partial year with the vehicle utilization rate using the following formula:

Tax base for transport tax calculation

What is the tax base for calculating the transport tax is defined in. This:

• engine power in horsepower - for vehicles with engines;
• gross tonnage in registered tons - for water non-self-propelled (towed) vehicles;
• vehicle unit - for other water and air vehicles.

Transport tax rates

The basic transport rates are established by paragraph 1 of Article 361 of the Tax Code of the Russian Federation. On their basis, in the regions, the authorities set specific tariffs in accordance with paragraph 2 of Article 356 of the Tax Code of the Russian Federation. Therefore, in the regions of the Russian Federation, the rates are different.

Base transport tax rates

How to calculate transport tax advances

In a number of regions, quarterly reporting periods for transport tax have been established. If such a procedure has been introduced in your region, you are obliged to calculate advances, the total amount of transport tax payable for the reporting year. The formula will be:

If the tax amount turned out to be a penny, round it according to the rules of arithmetic. That is, values ​​less than 50 kopecks are discarded, and values ​​of 50 kopecks and more are rounded up to the full ruble. This allows you to make paragraph 6 of Article 52 of the Tax Code of the Russian Federation.

Period for calculating transport tax

You need to pay transport tax from the month of setting up to the month of deregistration of transport.

The period of use of a vehicle is the number of months you owned the vehicle, that is, when it was registered to you. This is important when calculating transport tax if you have been the owner for less than 1 year.

The month in which the vehicle was registered and the month in which it was deregistered are considered as full months. If you delivered and deregistered the vehicle within one month, use 1 (one) month in the calculation.

If you do not use your transport, your car was damaged in an accident, cannot be restored, deducted from the balance - remove it from the register with the traffic police. Otherwise, pay the transport tax.

If your vehicle is stolen, you definitely need to take a certificate from the police and submit it to the IFTS. You will not have to pay tax during the search for a vehicle. Such actions are regulated by the letter of the Ministry of Finance of Russia dated April 23, 2015 No. 03-05-06-04 / 23454 and the letter of the Federal Tax Service dated January 15, 2015 No. BS-3-11 / [email protected], letter of the Ministry of Finance of Russia dated 08/09/2013 No. 03-05-04-04 / 32382.

Aktiv LLC owns a car Mazda 3 MPS (registration number X657EN177, VIN GAIZZZ6AEEL077567). Machine power - 250 liters. from. She was registered with the company in May 2015. Therefore, in tax period the firm owned the car for eight full months (from May to December).

The company's share in the right to a vehicle is 1/1.

The special coefficient for this machine will be 0.6667 (8 months : 12 months).

In the region where Aktiv operates, the transport tax rate for a car of this capacity is 25 rubles per liter. from. The tax on the Mazda 3MPS for 2015 was:

250 l. from. x 25 rubles/l. from. x 1 x 0.6667 = 4167 rubles.

Advance tax payments will be:

In the first quarter - 0 rub. (250 hp x 25 rubles / hp x 0.0000 x 1/4);
- in the II quarter 1042 rubles. (250 hp x 25 rubles / hp x 0.6667 x 1/4);
- in the III quarter 1563 rubles. (250 hp x 25 rubles/hp x 1.0000 x 1/4).

When to pay transport tax in 2016

Regional authorities independently establish for enterprises the procedure and terms for paying transport tax and advance payments. However, the deadline for paying transport tax is not earlier than February 1 following the results of the reporting year.

Accordingly, in 2016, we pay the transport tax for 2015 and the deadline for its payment is not earlier than February 1, 2016.

Transport tax declaration in 2016

Only enterprises that are owners of vehicles report on transport tax. This obligation does not apply to individuals - owners of transport. The declaration must be submitted to the tax office at the location of the vehicle or at the place of registration largest taxpayer. The reporting procedure is established in Article 363.1 of the Tax Code of the Russian Federation.

Not later than February 1, 2016, enterprises must submit a transport tax return for 2015 to the tax office.

Companies must submit their transport tax returns for 2016 to the tax office no later than February 1, 2017.

The transport tax declaration form and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11 / [email protected]

If the average number of employees for prior year exceeded 100 people, reports must be submitted electronically.

Accounting for transport tax in 2016

Transport tax calculations must be reflected in the credit of account 68 “Calculations on taxes and fees”. Open a separate sub-account for account 68. For example, "Transport tax calculations".

Make the following entries when accruing and paying transport tax or advance payment:

DEBIT 20 (23, 25, 26, 44...) CREDIT 68 SUB-ACCOUNT "TRANSPORT TAX SETTLEMENTS"
– transport tax/advance payment for transport tax has been accrued;

DEBIT 68 SUB-ACCOUNT "TRANSPORT TAX SETTLEMENTS" CREDIT 51
– transport tax/advance payment for transport tax has been paid.