Where to pay transport tax for legal entities. Transport tax for organizations. Transport fee: changes

The basic rules regarding this issue have not undergone fundamental changes. In 2019, vehicle tax for organizations and legal entities, as before, is paid for each registered vehicle.

The formula for calculating legal entities includes increasing or decreasing coefficients. Depending on the region, the possible rate may be higher or lower in relation to the standard values ​​​​specified in clause 1 art. 361 Tax Code of the Russian Federation.

It is worth noting that in clause 2 art. 361 Tax Code of the Russian Federation it is indicated that base rates in the constituent entities of the Russian Federation cannot be more than 10 times higher.

TO for cars whose cost is over 3 million rubles, apply. You can find them out by studying clause 2 art. 362 Tax Code of the Russian Federation. The value of the coefficient will depend not only on the price of the vehicle, but also on the period of use after release. The cost of luxury vehicles changes every year; updates can be found on the official website of the Ministry of Industry and Trade.

In accordance with clause 5 art. 83 Tax Code of the Russian Federation The place for submitting declarations and paying transport tax in relation to motor vehicles and aircraft is considered to be the place of registration of the taxpayer himself.

Legal entities, unlike physical ones, are required to independently calculate taxes and send a report to the Federal Tax Service. It is important that in 2019 the BCC for organizations remained the same. The declaration must be sent no later than the first working day of February following the reporting day. In some regions, an advance payment for the transport tax of legal entities is provided; in this case, payments are made every quarter during the year, calculations for them are not sent to the Federal Tax Service. The amounts of advance payments are taken into account when determining the amount of tax that must be paid before the end of the tax period.

According to the table of budget classification codes KBK transport tax for legal entities the following: 182 1 06 04011 02 1000 110 , this should be taken into account when paying independently.

How to calculate transport tax for legal entities

As amended on 04/03/2017 Art. 358 Tax Code of the Russian Federation Today transport tax for legal entities. persons is charged for all types of vehicles:

• Ground transport: cars and buses, motorcycles, scooters, pneumatic and tracked vehicles, self-propelled vehicles;
• Air transport: helicopters and airplanes;
• Water transport: motor ships, yachts, sailing ships, boats, motor boats, jet skis, towed vessels;
• Winter transport: snowmobiles, motor sleighs.

Any vehicle provided for by the register of the Tax Code of the Russian Federation, subject to transport tax regardless of where and how it moves.

Legal entities pay tax on vehicles only on those registered with a legal entity. legal person.

According to Art. 358 Tax Code of the Russian Federation The following vehicles are not subject to mandatory tax:

• Motor boats, with a power of less than 5 hp, as well as rowing boats;
• Cars provided, as well as cars with a power of less than 100 hp, obtained with the help of social protection of the population;
• Sea and river vessels, used for fishing;
• Sea, river and aircraft, used for cargo work or passenger transportation owned by individual entrepreneurs or organizations whose main activity is freight or passenger transportation;
• , special technique(milk tankers, livestock tankers, vehicles for transporting poultry, fertilizers, veterinary care, and so on), registered with agricultural enterprises;
• Vehicles registered to federal authorities, executive authorities, military equipment;
• Transport, the fact of theft of which has been confirmed by the responsible authorities;
• Air ambulance transport;
• Water transport, registered in the Russian International Register of Ships;
• Offshore fixed and floating platforms, mobile drilling rigs.

Transport tax is a regional payment. That is, rates, calculation features and payment are regulated by the constituent entities of the Russian Federation.

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 was confirmed by the police and officially registered the owner of the vehicle is exempt from paying the fee for a period of time during which he does not use transport. 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, You will have to pay the fee in full for the entire reporting period.

Tax base of transport tax

To calculate transport tax for legal entities in 2019, you need to use basic information. This is especially true for those who make payments for the first time. The base for calculating the tax is determined separately for each transport.

The base can be:

• Engine power in l. With., which is used for vehicles with an engine, with the exception of aircraft with jet engines;
• Gross tonnage in registered tons- for water towed transport;
• Nameplate statistical thrust of a jet engine in kilograms of force- for air transport with a jet engine;
• Vehicle unit- for other water and air modes of transport.

Engine power is determined based on technical specifications. passport, which is attached to the vehicle. In cases where the power is not indicated in the passport, it is determined by a special examination based on Art. 95 Tax Code of the Russian Federation.

To calculate transport tax, engine power is calculated exclusively in horsepower. Sometimes the technical passport indicates power - kW; to calculate the tax, it must be converted into horsepower using the formula: L.S. = kW × 1.35 962. The resulting value is rounded to the second decimal place.

It is worth considering that transport tax calculation for legal entities belongs to the category of regional tax levies, so rates may vary in individual regions. These taxes are regulated Art. 361 Tax Code of the Russian Federation, and each subject of the Russian Federation independently determines the rate, however, the article indicates limits on tax rates for vehicles.

For every type of vehicle The Tax Code implies individual rate, which can vary in each region separately, but not more than 10 times.

Regional authorities can use differential rates, which may vary depending on a number of factors:

• type of vehicle;
• age of transport;
• economic class.

For example, in 2019, the transport tax for legal entities is calculated as follows: a car aged 5 years from the date of manufacture - a rate of 50 rubles per 1 horsepower, and for a passenger car less than 5 years old - a rate of 30 per 1 horsepower.

The rates for transport tax in one region are the same for individuals. and legal persons with the exception of transport benefits.

Calculation of transport tax

There is a generally accepted formula that allows you to correctly calculate the tax, and it applies to all types of taxes: Tax = tax base × tax rate.

When calculating property tax on a car, you must remember the increasing coefficients introduced on January 1, 2014, which apply to expensive cars whose cost exceeds 3 million rubles. When tax calculation for luxury cars the standard formula is used, and the resulting amount is multiplied by a multiplying factor.

Procedure for paying transport tax

Depending on the wishes of the authorities in each region of the Russian Federation, a certain period may be established during which the transport tax must be paid.

As a rule, there are 4 reporting periods and one tax year. At the end of each period legal entities must pay transport tax. In case of quarterly payment, payments will be considered advance payments, for which it is not necessary to send reports to the tax authority. You only need to fill out a declaration if you pay tax for a calendar year.

The payment procedure is established by each region independently:

• advance payment;
• a one-time payment based on the results of the tax period.

In case of payment using advance payments the amount of quarterly payment will be equal to ¼ of the tax period.

At the end of the reporting tax period also paid amount equal to ¼, in case of failure to make advance payments. At the end of the year, tax is paid for the entire tax period.

Deadlines for payment of transport tax for legal entities

Also set by regional authorities, both for advance and annual payments. The only restriction specified in the Tax Code of the Russian Federation is payment for the annual period must be made no earlier than February 1 of the year, which follows the reporting one.

For example, tax payment deadline in St. Petersburg- not later February 10, the tax is paid for the tax period; advance payments are not provided in the region.

In the Moscow region advance payments are made until the end of the month following the reporting period, tax is paid for the year no later than March 28.

In Krasnoyarsk region payment must be made no later than February 10 the year following the reporting year. Advance payments are provided in the region.

In the Tomsk region Payment of transport tax for legal entities must be made on time until March 10 the year following the reporting period. Advance payments are not provided in the region.

Reporting documents for legal entities

As already stated, the declaration is submitted at the end of the reporting period to the Tax Service office at the place of vehicle registration. It is necessary to submit a reporting document no later than February 1 the year following the reporting year.

In 2019, payment of transport tax for legal entities that own cars worth more than 3 million rubles, due to the changes introduced in 2014, takes place according to a new form.

Tax benefits for vehicle owners

Exist . Benefits are also determined by regional authorities. Before filling out reporting documents and calculating the amount of tax on a vehicle, you need to familiarize yourself with local regulations. Various benefits apply to legal entities and individuals. For example, in some regions there are benefits for vehicles with a power of less than 100 hp. In some regions, legal entities do not pay tax at all on this type of vehicle.

The corporate transport tax is one of many taxes required to be paid by any legal entity. We will consider below what the transport tax will be for legal entities in 2017 and when it must be paid, and whether we should expect it to be abolished at all.

How to calculate transport tax for legal entities in 2017

Transport tax for legal entities in 2017 can be calculated using a simple formula: the tax base is multiplied by the tax rate. True, the formula may contain an amendment with decreasing or increasing coefficients (for example, for expensive cars that cost several million rubles), and each region of Russia has the right to change the tax rate relative to the base value in any direction, while there is only one restriction for changing the rate - it should not differ in any direction by more than ten times from the base one. Therefore, the amount of taxes is very individual and will differ noticeably from one Russian region to another.

The tax rate for transport tax in 2017 for legal entities is established in each region independently, so an organization’s accountant can find out the current rate in his/her constituent entity on the website of the local Federal Tax Service inspectorate or directly at the inspectorate.

As any accountant knows, the responsibility for calculating this tax lies with the legal entity itself, and the report to the Federal Tax Service is submitted in the form of a declaration, and the tax authorities only check, relying, among other things, on the traffic police database, whether the accounting department has calculated the amount of taxes correctly and in full whether the payment was made. Therefore, you need to treat this work as carefully as any other accounting activity - the tax authorities will definitely not praise you for an error.

Deadlines for payment of transport tax for legal entities in 2017

The declaration for this tax must be filed by a legal entity before February 1, 2017. In those regions where payment of this tax for legal entities is provided once a year, the same date is the deadline for making payments to the budget for the accrued tax. True, in the overwhelming majority of federal subjects this tax is still paid by legal entities in advance once a quarter, and the deadline for paying the tax is the entire next month after the end of the quarter. That is, based on the results of the first quarter of 2017, the tax will need to be paid by April 30, based on the results of the second quarter - by July 31, etc.

It must be remembered that in 2017 the system of budget classification codes is changing, but the BCC for transport tax will remain the same.

A sample declaration if necessary (if, for example, you are encountering this for the first time) can easily be found on the Internet or at the local tax authority.

Can transport tax be abolished for legal entities?

Discussions about abandoning this tax have been going on for quite some time. One main injustice applies to both ordinary Russians and Russian legal entities - in fact, the owners of any transport pay tax for road use twice. In addition to the tax itself, there are excise taxes on fuel, which more adequately reflect the degree and frequency of use of the car, and those cars that drive on the roads more often bring more money to the budget due to excise taxes. Even increasing coefficients for expensive and powerful vehicles are initially included there, albeit indirectly, since such cars consume an insane amount of fuel. As a result, a paradox arises, which does not exist in any other country in the world, when the same collection is collected twice under different forms.

However, if tax abolition was not discussed in the “fun” years, it is especially not worth expecting it now, when the government is looking for any ways to reduce the budget and is cutting even socially significant expenses, and is looking for more and more new ones to increase revenues. new ways to raise money even from the ordinary population. What to say about business. It is obvious that the authorities will not refuse such a good way to replenish the state budget even in relation to ordinary citizens, especially since this thesis will be fair in relation to fees from organizations and enterprises. Therefore, businesses will need to survive without hope of help from the state.

The deadlines for payment of transport tax for legal entities and advance payments for it are determined in relation to organizations by the laws of the constituent entities of the Russian Federation that have established this tax on their territory (clause 1 of Article 363 of the Tax Code of the Russian Federation).

So, for example, in Moscow, organizations do not pay advance payments for transport tax. And the total amount of the 2017 annual transport tax for Moscow legal entities must be transferred no later than February 5 of the following year (Clause 1, Article 3 of Moscow Law No. 33 dated 07/09/2008).

But in the Moscow region, organizations must pay advance payments for transport tax no later than the last day of the month following the end of the quarter, and the tax at the end of the year - no later than March 28 of the next year (Clause 1, Article 2 of the Law of the Moscow Region of November 16, 2002 No. 129/2002-OZ).

Where to pay transport tax for legal entities

Transport tax must be paid at the location of the vehicles (Clause 1, Article 363 of the Tax Code of the Russian Federation). Such a place is (clause 5 of Article 83 of the Tax Code of the Russian Federation):

• for water vehicles (except for small vessels) - the place of state registration of the vehicle;
• for air vehicles - the location of the organization;
• for other vehicles - the location of the organization (its separate division).

KBK transport tax 2018 for legal entities

The transport tax of legal entities for 2017 must be transferred in 2018. At the same time, the BCC of the tax remained the same as in 2017: 182 1 06 04011 02 1000 110.

Kv coefficient (2017 transport tax for legal entities)

The formula for calculating transport tax for legal entities, or rather the procedure for determining it, is contained in Art. 362 Tax Code of the Russian Federation. This procedure involves the use of various types of coefficients. One of them is the Kv coefficient, which shows how many full months in a calendar year the organization owned the vehicle. This coefficient is reflected on line 160 of the tax return for transport tax accurate to the 4th decimal place (clause 5.15 of the Procedure, approved by Order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/668@). For example, if an organization owned a vehicle for 5 months a year, the coefficient Kv, calculated as 5/12, should be reflected as follows: 0.4167 (5/12).

At the same time, the specifics of calculating the coefficient Kv in the case where the vehicle was registered with an organization or removed from it before the 15th day of the month or after this date are established in clause 3 of Art. 362 Tax Code of the Russian Federation.

Kp coefficient (2017 transport tax for legal entities)

When calculating transport tax, an increasing coefficient Kp is also applied, reflected on line 180 of the tax return with an accuracy of 1 decimal place (clause 5.16.1 of the Procedure, approved by Order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/668@).

So, for example, when calculating transport tax on passenger cars with an average cost of 3 million to 5 million rubles inclusive, an increasing coefficient is applied depending on the year of manufacture of the car (clause 2 of Article 362 of the Tax Code of the Russian Federation):

• 1.1, if 2 to 3 years have passed since the year of manufacture;
• 1.3, if 1 to 2 years have passed since the year of manufacture;
• 1.5, if no more than 1 year has passed since the year of manufacture.

And, say, the increasing coefficient for passenger cars with an average cost of 15 million rubles, the year of which no more than 20 years have passed, is 3.

It is necessary to take into account that when calculating the transport tax for 2018, it will be necessary to take into account the procedure for applying increasing coefficients.

Coefficient Kl (transport tax 2017 for legal entities)

The coefficient Kl when calculating transport tax is applied when using a tax incentive. In this case, the coefficient is determined as the ratio of the number of full months during which the tax benefit was provided to the number of calendar months in the year. The coefficient value is rounded to the 4th decimal place. And the coefficient itself is indicated on line 210 of the tax return (

Any company will need to calculate transport tax in 2017 for legal entities, regardless of the tax system it uses, because the calculation for individuals has its own nuances.

In this article we will tell you: how to correctly determine the tax base for transport tax in 2017? At what rates will legal entities have to pay tax? How to calculate the tax on an expensive vehicle (VV)? Let us also remind you about the deadlines for paying transport tax.

The transport tax return may change in 2017

Before you start calculation of transport tax in 2017 for legal entities, It will be useful to know that the declaration form may change. A draft Order is under consideration, which will approve a new declaration form.

Let us say right away that the form of transport tax declaration for legal entities will not change significantly. Separate lines will be added to the form so that owners of heavy vehicles can take into account the payment of the fee in the Platon system against transport tax payments.

It is expected that two new lines 070 and 080 will appear in the declaration - the date of registration and the date of deregistration of the vehicle. They will enter line 130 - the year of manufacture of the vehicle, as well as lines 280 and 290 for the tax deduction code and the deduction amount (payment of the fee in the Platon system).

In the meantime, you need to use the transport tax declaration form approved by Order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99@. This form is for all readers of the Russian Tax Courier magazine.

How can I complete the calculation faster? Our editorial team has published a large encyclopedia “Tax Report 2017”. It has everything you need to successfully submit reports on any tax: forms, examples in figures, detailed procedures and convenient samples. It is available only to magazine subscribers. and prepare reports quickly and without errors. Hurry up before

Who will pay the transport tax

At calculation of transport tax in 2017 for legal entities we must proceed from the following. The tax is paid by the company to which the car is registered, and is registered with the traffic police.

It is important to note that the obligation to pay tax remains with the company even if the car is not used in its activities and does not generate profit (Article 357, paragraph 1 of Article 358 of the Tax Code of the Russian Federation).

Please note that the tax for a car registered to a separate division is paid at the location of this division (clause 1 of Article 363 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated October 29, 2013 No. 03-05-04-04/45850).

How to calculate transport tax in 2017

Please note that Calculation of transport tax in 2017 for legal entities must be done for each car registered to the company. The company must calculate taxes and advance payments independently (clause 1 of Article 362 of the Tax Code of the Russian Federation).

The amount of tax at the end of the tax period is determined simply - you need to multiply the tax base by the tax rate. We remind you that the tax base for transport tax is the vehicle's horsepower. And tax rates are determined by the law of the subject of the Russian Federation (clause 1 of Article 361 of the Tax Code of the Russian Federation).

Information about power is in the vehicle passport - PTS (subclause 1, clause 1, article 359 of the Tax Code of the Russian Federation). The tax period is the calendar year (clause 1 of Article 360 ​​of the Tax Code of the Russian Federation), and the 1st, 2nd, 3rd and 4th quarters are recognized as reporting quarters (clause 2 of Article 360 ​​of the Tax Code of the Russian Federation).

If the company did not own the car for a full year, to calculate the transport tax, it will be necessary to determine the “Kv coefficient”. It reflects the number of complete months during which the company owned the car. To do this, you need to divide the number of full months of vehicle ownership for the reporting or tax period by the number of months in this period.

EXAMPLE

To calculate the vehicle tax, which was charged to companies for 9 months, we calculate the coefficient Kv as follows. Let's divide 9 months by 12, since the tax period is a year. We obtain a value of coefficient Kv equal to 0.75

Also, to calculate transport tax in 2017, you may need the Kp coefficient. Legal entities use it when calculating tax on expensive cars. Such cars are included in a special list of cars with an average cost of over 3 million rubles. (Clause 2, 2.1 of Article 362 of the Tax Code of the Russian Federation). The list for each year is prepared by the Ministry of Industry and Trade of the Russian Federation.

Table of increasing coefficients

Average cost of a car (million rubles)	How many years have passed since the year of manufacture (including the year of manufacture)	Kp coefficient (line 150 section 2 of the declaration)
From 3 to 5 inclusive	No more than 1
Over 5 to 10 inclusive	No more than 5
Over 10 to 15 inclusive	No more than 10
	No more than 20

Calculation of advance payment for transport tax in 2017

There is a special formula for calculating the advance payment for transport tax (clauses 2.1, 3, Article 362 of the Tax Code of the Russian Federation). You need to multiply the tax base by the tax rate, by the Kp coefficient, then by the Kp coefficient, and ultimately divide it all by 4, since the advance amount is calculated per quarter.

EXAMPLE

Advance amount for one quarter for a carFord Focus1.6 liters with a capacity of 125 hp. s., registered to a Moscow company, must be calculated as follows. We multiply the power of the vehicle by the tax rate, by the coefficient Kp (the coefficient Kp is not applied) and divide by 4. (125 hp X 25 rubles X 1) / 4 = 781 rubles.

Calculation of transport tax for the year

To do Calculation of transport tax in 2017, it is necessary to multiply the tax base by the tax rate, and multiply the resulting result by each of the coefficients.

Legal entities make this calculation for each car, and the results obtained are summarized (clauses 2, 3, Article 362 of the Tax Code of the Russian Federation). We remind you that the Kp coefficient is applied only when calculating tax on expensive cars.

EXAMPLE

In 2016, the Moscow company had two vehicles registered with the traffic police:Ford Focus(125 hp) andOpel Astra(140 hp). Let's calculate the tax:

• 125 l. With. X 25 rub. X 1 = 3125 rub.;
• 140 l. With. X 35 rub. X 1 = 4900 rub.

The coefficient Kv is equal to 1, since the vehicles were registered with the company for all 12 months of 2016. The tax amount for the year for both cars will be 8,025 rubles.

Deadlines for payment of transport tax

We remind you that the procedure and deadlines payment of transport tax in 2017 determined by each subject of the Russian Federation independently. Advance payments must be made only for the 1st, 2nd and 3rd quarters. The Tax Code allows the subjects of the Russian Federation to decide for themselves the issue of the need to calculate and pay an advance (clauses 1, 2 of Article 363 of the Tax Code of the Russian Federation).

EXAMPLE

In Moscow, payment of advances is not provided, and the tax must be transferred to the budget before February 5 after the end of the reporting year (clause 3 of the Moscow Law of 07/09/08 No. 33).

To transfer advance payments and tax, use code KBK 182 1 06 04011 02 1000 110. Please note that the transport tax return must be submitted once a year, the deadline is February 1 after the end of the reporting year. But there is no need to report on the results of each quarter (clause 3 of Article 363.1 of the Tax Code of the Russian Federation).

The transport tax is not only a fairly good source of replenishing the state budget, but is also considered the most significant subject of dispute among politicians and motorists. Recently, it has undergone many changes - it was raised, lowered, they tried to cancel it and transfer it to a “different format”, so you need to carefully discuss the issue of what the new transport tax 2017 in Russia will be. Before discussing what the transport tax will be, it is still necessary to discuss information about whether they have decided to abolish it. Today, this type of tax payment is a targeted collection of certain sums of money, which are usually spent on making the lives of motorists much easier - laying new road surfaces, installing signs, and decongesting highways. However, recently the authorities proposed canceling such collection of funds, but in return increasing the cost of fuel (most developed countries work on such a system and everyone praises it very much).

A similar bill was presented to the public by deputies of the LDPR party, and it discussed the calculation of transport tax in 2017, changes in calculations, as well as the possible cancellation of all payments starting this year. The debate over the appropriateness of such a decision lasted an unusually long time, but today it has become clear that for now the tax in the Russian Federation will remain, although this decision may be revised in the future. The reason that this happened was that the authorities realized how much they could lose from such a change in the functioning of the tax system - 146 billion rubles, which is completely unacceptable in a crisis. Naturally, car owners would be very pleased with a positive decision, because they would not have to pay quite large sums for the maintenance of their cars, but basically everything will remain at the same level, so you can temporarily forget about the abolition of transport payments.

The transport tax must be paid by those people who purchased a car, but it should be understood that the owner of a powerful Mitsubishi Outlander, which has a large amount of “horsepower” hidden under the hood, will be forced to pay much more money than a person who drives a simple LADA Kalina. This situation develops against the background of the fact that the amount is directly related to several parameters of the car - its weight, engine power and even age, therefore, it will be different for everyone. There is a transport tax calculator 2017 in Russia, where you can enter parameters and get an approximate amount of payments (there is always an error in such programs), however, every car owner should know the basic rules of calculation independently.

Separately, we need to discuss the information that the tax base takes into account the class of the car, that is, for a “simple means of transportation” you will have to pay very little money, but for a “luxury car” payments increase. This issue is painful for many vehicle owners and constantly attracts a lot of controversy (it is very difficult to determine the line between the “elite” and “simple” class), but so far this parameter has not been canceled and whether this issue will be raised again is unclear.

In addition to all this, the amount of transport tax depends on where exactly they will be calculated, so you should not be surprised that the transport tax in the Moscow region in 2017 will be very different from the same payment, but in the Kaliningrad region.

Nobody is talking about increasing the amount of tax payments, so you should at least be happy that they will remain the same as before. In general, the tax is calculated by simply multiplying the tax rate, which will be different in each region, by the number of horsepower. However, this is only a standard formula, but in fact, what is also taken into account is how many years the car has been driving and what class it has.

You can find out how much the transport tax in Moscow will be in 2017 from representatives of local authorities, but it must be said that it will not be too high, because the highest tax rate remains in St. Petersburg - on average for a powerful car (the engine of which measures 100 hp) you will have to pay about 2,000 rubles, and metropolitan car owners will pay only 7-8 hundred.

Although there is no exact information yet about the increase in transport tax, it has become known that owners of cars that weigh more than 12 tons can expect the introduction of some benefits. It is not yet known how significant these benefits will be, but the authorities decided that the owners of such cars are already more than paying for the damage caused to road surfaces, so the benefits are simply vital for them.

Today in the press you can often find information that the authorities are discussing the possible abolition of the transport tax for owners of environmentally friendly cars, the fuel for which is not gasoline, but electrical energy, and although in modern times these are just discussions, it is likely that they will speak out in the benefits of such a solution are quite high.

It is also necessary to recall the existence of some amendments to the law, because ignorance of them does not exempt from responsibility. Several years ago, the government decided that each car owner should report his attempt to the tax service independently (previously it was necessary to wait for the relevant papers), and today it was decided to supplement this amendment with information that in the absence of timely notification of the tax service, a person will have to pay quite a large amount fine (about 20% of the tax amount).

There have been no changes in the preferential area of ​​taxation for citizens with cars, so transport tax benefits will still remain, however, as are the conditions for their accrual. You need to find out the exact list of benefits at your place of residence (car registration), because the authorities reserve the right for local government representatives to add or remove any benefits at their discretion.

In general, one cannot help but emphasize that tax payments on transport should be, if not completely abolished, then significantly changed, because today there is a rather “interesting” situation. It does not take into account that the cars of pensioners, for example, start once a year, and they have to pay the same for them as for those that drive daily. In addition, in addition to the transport tax, car owners also have to buy gasoline, which is already subject to excise duty, which means that they are subject to double taxes (this does not happen anywhere else except Russia). In general, most likely, the abolition of this payment is already close, because the amount collected by the tax services is still not enough to repair the roadway, and this problem is usually solved (to the extent possible) with funds received from the sale oil. In the future, practically nothing will have to be changed, it’s just that after the price of fuel increases, only those owners of the cars who drive them will pay for the repair of road surfaces.

Transport tax 2017 rates

Organizations that own vehicles submit a declaration at the end of the year and transfer the transport tax. In the article we will remind you about the transport tax rates in 2017 and the calculation procedure.

Transport tax depends on the tax base and tax rate (clause 2 of Article 362 of the Tax Code of the Russian Federation). For cars and trucks, the base is power expressed in horsepower. Information about power is available on PTS.

The tax rate can be found from the regional law. Rates differ even in neighboring regions. For example, in Moscow the tax rate for cars with power up to 100 hp. – 12 rubles, and in the Moscow region – 7 rubles.

The basic rates are set by the Tax Code of the Russian Federation. They are shown in the table below. Regions have the right to change these rates, but no more than 10 times (clause 2 of Article 361 of the Tax Code of the Russian Federation).

Transport tax rates in 2017:

Name of taxable object	Rate (RUB)
Passenger cars with engine power (per horsepower):
over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive
over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive
over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive
over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive
over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive
over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive
over 250 hp (over 183.9 kW)
Motorcycles and scooters with engine power (per horsepower):
up to 20 l. With. (up to 14.7 kW) inclusive
over 20 l. With. up to 35 l. With. (over 14.7 kW to 25.74 kW) inclusive
over 35 l. With. (over 25.74 kW)
Buses with engine power (per horsepower):
up to 110 hp (up to 80.9 kW) inclusive
over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive
over 200 l. With. (over 147.1 kW)
Trucks with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive
over 100 l. With. up to 150 l. With. (over 73.55 kW to 110.33 kW) inclusive
over 150 l. With. up to 200 l. With. (over 110.33 kW to 147.1 kW) inclusive
over 200 l. With. up to 250 l. With. (over 147.1 kW to 183.9 kW) inclusive
over 250 l. With. (over 183.9 kW)
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower)
Snowmobiles, motor sleighs with engine power (per horsepower):
up to 50 l. With. (up to 36.77 kW) inclusive
over 50 l. With. (over 36.77 kW)
Boats, motor boats and other water vehicles with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive
Yachts and other sailing-motor vessels with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive
over 100 l. With. (over 73.55 kW)
Jet skis with engine power (per horsepower):
up to 100 l. With. (up to 73.55 kW) inclusive
over 100 l. With. (over 73.55 kW)
Non-self-propelled (towed) ships for which gross tonnage is determined (from each registered ton of gross tonnage)
Airplanes, helicopters and other aircraft with engines (per horsepower)
Airplanes with jet engines (per kilogram of thrust)
Other water and air vehicles without engines (per vehicle unit)

Increasing coefficients for transport tax

Let us remind you that owners of trucks weighing more than 12 tons are required to pay a fee for damage to roads in the Platon system. From July 3, 2016, transport tax can be reduced using this fee.

The fee by which the company reduces the tax is not included in expenses (paragraph 12, paragraph 2, article 362, paragraph 48.21, article 270 of the Tax Code of the Russian Federation). But it is not clear how to take into account the transport tax itself for heavy vehicles - minus the fee or without deduction.

Transport tax for pensioners 2017

Transport tax must be classified as a regional tax; it is also included in the scope of legal regulation of federal legislation, in the territory of which this type of tax has been introduced. Many citizens are interested in the question of whether pensioners pay transport tax.

In reality, there are transport tax benefits for citizens of retirement age, but the right to such discounts and the procedure for their use are determined by the laws of the subject of the country in which they live. This can be explained by the fact that this tax falls within the competence of regional authorities.

How can pensioners get benefits in 2017?

In order for citizens of retirement age to receive transport tax benefits, they need to submit an application to the tax office at their place of residence. The right to transport taxes is active; in other words, pensioners can receive the benefit only when they have submitted documents to the tax service and also written an application. The applicant’s right can also be called the choice of one of several transport benefits that are offered.

You can choose the one that is the most profitable. In the application, pensioners must indicate the grounds for entitlement to the benefit, as well as their status and a link to the regional law on transport tax benefits. It is also necessary to add to this list the indications of the vehicle and its registration number. Pensioners should not forget to attach a copy of their pension certificate to their application.

Examples in the field of transport tax benefits

In the capital, elderly people are not included in the list of persons who are entitled to transport tax benefits. In 2017, according to the latest amendments to the Moscow city law “On Transport Tax”, any transport benefits are provided exclusively to large families.

If we talk about St. Petersburg, here pensioners can avoid paying taxes only for one vehicle that was registered in the pensioner’s name, provided that the vehicle has:

A boat, motorboat or other watercraft. The exception is yachts and other sailing-motor vessels whose engine power is up to 30 horsepower;
a domestically produced passenger car whose engine power is up to 150 horsepower.

In old age in Novosibirsk, pensioners may have the following privileges:

20 percent of the tax rates that were established for passenger cars with power up to 150 hp.
Categories of vehicles such as motorcycles and scooters with an engine power of up to 40 hp may not pay tax on transport.
a transport tax of 5 percent – ​​in relation to objects from the category “Other self-propelled vehicles, pneumatic or tracked mechanisms”.

Who is exempt from paying tax

All of the above suggests that pensioners are provided with some discounts in paying taxes. However, are there options that completely exempt transport taxes? An article from the Russian tax code says that there is a list of vehicles that cannot be subject to taxation, so that owners are 100% exempt from paying taxes.

Among such means, it is necessary to highlight rowing boats, motor boats with an engine whose power does not exceed 5 hp. Also passenger cars that were specially created for disabled people. In other words, if this vehicle is owned by a pensioner, then it is not subject to payment of transport tax.

Transport tax benefits 2017

At all times, benefits or exemptions from payments were applied to people with a special status. Transport tax is a government payment, which means that it is no exception and also provides benefits for people of various categories of citizens. Today we will talk about whether a pensioner should pay transport tax, what benefits are provided for people with disabilities and large families, and who is completely exempt from paying the tax.

Who is exempt from paying transport tax?

A taxpayer is a person who must pay tax on his property. According to the Tax Code of the Russian Federation, there are a number of persons who are not recognized as taxpayers.

Part 3-5 of Article 357 of the Tax Code of the Russian Federation:

Persons who are the organizers of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi are not recognized as taxpayers in accordance with Article 3 of Federal Law N 310-FZ "On the organization and conduct of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation", as well as persons who are marketing partners of the International Olympic Committee in accordance with Article 3.1 of the said Federal Law, in relation to vehicles owned by them and used exclusively in connection with the organization and (or) holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi and the development of the city of Sochi as a mountain climatic resort. (Part three as amended by Federal Law N 242-FZ) FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law “On the preparation and holding of the 2018 FIFA World Cup, Cup in the Russian Federation” are not recognized as taxpayers FIFA confederations 2017 and amendments to certain legislative acts of the Russian Federation" (part four was introduced by Federal Law N 108-FZ).

Confederations, national football associations (including the Russian Football Union), the Organizing Committee "Russia-2018", subsidiaries of the Organizing Committee "Russia-2018", producers of FIFA media information, suppliers of goods (works, services) FIFA, specified in the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", in relation to vehicles owned by them and used only for implementation of measures provided for by the specified Federal Law (part five was introduced by Federal Law N 108-FZ).

Based on this article of the law, we can safely say that 99.99% of our population in no way belongs to this category. But at the federal level, there are benefits that are provided to everyone in the amount of one hundred percent. So, on the basis of Part 2 of Article 358 of the Tax Code of the Russian Federation, tax is removed from the following types of vehicles:

The following are not subject to taxation:

1) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;
2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities in the manner prescribed by law;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation (as amended by Federal Law No. 368 -FZ);
5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products ;
In accordance with Federal Law N 145-FZ, from January 1, 2017, in subparagraph 6 of paragraph 2 of Article 358, the words “federal executive authorities, where by law” will be replaced by the words “federal executive authorities and federal state bodies, in which the legislation of the Russian Federation” .
6) vehicles owned by the right of operational management to federal executive authorities, where military and (or) equivalent service is legally provided for (as amended by Federal Law N 283-FZ);
7) vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;
8) airplanes and helicopters of air ambulance and medical services;
9) ships registered in the Russian International Register of Ships (clause 9 introduced by Federal Law No. 168-FZ);
10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships (clause 10 introduced by Federal Law N 268-FZ).

For a more clear example, we decided to compile a table that will display information about each category of vehicle, the amount of benefits, the grounds for providing benefits and who can take advantage.

	Grounds for granting benefits	Amount of benefits, %	Conditions for providing benefits	FL, YUL
rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower	information from registration authorities
passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social protection authorities in the manner prescribed by law	documents confirming that the vehicle has been converted for use by people with disabilities, documents confirming the receipt (purchase) of the car through social security authorities		received (acquired) through social protection authorities in the manner prescribed by law
fishing sea and river vessels	documents confirming the use of vessels in fishing activities
passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs	The provisions of the constituent documents (memorandum of association, charter, regulations and other documents) defining passenger and (or) freight transportation as the main type of activity, the purpose of creating the organization; availability of a valid license for cargo transportation and (or) passenger transportation; receipt of revenue from passenger and freight transportation; systematic performance of passenger and (or) cargo transportation during navigation (for water vehicles); availability of reporting (including statistical) established by law on completed transportation of passengers and (or) cargo.		whose main activity is passenger and (or) freight transportation
tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, technical maintenance)	documents confirming the status of an agricultural producer, and calculation of the cost of produced products, highlighting the produced agricultural products.		registered to agricultural producers and used in agricultural work for the production of agricultural products
vehicles owned by the right of operational management to federal executive authorities	provisions on the relevant executive authorities where military or equivalent service is provided in accordance with the legislation of the Russian Federation		where military and (or) equivalent service is provided for by law
wanted vehicles	document confirming the fact of theft of the vehicle		subject to confirmation of the fact of their theft (theft) by a document issued by an authorized body
Air ambulance and medical service planes and helicopters	aircraft intended for medical and sanitary service must be marked with an image of a red cross or red crescent in accordance with GOST 18715-74
ships registered in the Russian International Register of Ships	certificate of the right to sail under the State Flag of the Russian Federation
offshore fixed and floating platforms, offshore mobile drilling rigs and drilling vessels	documents confirming the purpose of objects, other documents confirming the right to exemption

These benefits apply to all categories of taxpayers, that is, if you have, for example, a car that was recently stolen, then the transport tax on it will be deducted in the amount of 100% upon presentation of a document that will confirm the fact of theft.

Who has transport tax benefits in 2017?

Each subject of the Russian Federation has its own regional benefits. Surely each of you is interested in the question - what discount is provided for paying transport tax in your region? We will look at what benefits are provided in the cities of Moscow and St. Petersburg.

We will now provide you with a list of persons participating in the regional benefit system, and below we will consider each participant in detail.

Regional benefits in the city of Moscow are provided to the following persons:

Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees;
Veterans of the Great Patriotic War, disabled people of the Great Patriotic War;
Combat veterans, disabled combat veterans;
Disabled people of groups I and II;
Former minor prisoners of concentration camps, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War;
One of the parents (adoptive parents), guardian, trustee of a disabled child;
Persons who own passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive;
One of the parents (adoptive parents) in a large family;
Individuals entitled to receive social support in accordance with the Law of the Russian Federation N 1244-1 "On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant", Federal Laws N 175-FZ "On the social protection of citizens of the Russian Federation exposed exposure to radiation due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and N 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";
Individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities;
Individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
One of the guardians of a disabled person since childhood, recognized by the court as incompetent for one vehicle registered to citizens of the specified categories.

Regional benefits in the city of St. Petersburg are provided to the following persons:

Heroes of the Soviet Union;
Heroes of the Russian Federation;
Heroes of Socialist Labor;
Full Knights of the Order of Glory;
Full Knights of the Order of Labor Glory;
Veterans of the Great Patriotic War;
Veterans of military operations on the territory of the USSR, the Russian Federation and the territories of other states;
Disabled people of the Great Patriotic War;
Disabled combat veterans;
Disabled people of groups I and II;
Citizens from among disabled people with disabilities of the second and third degrees of ability to work, recognized as disabled before January 1, 2010 without specifying the period for re-examination (the right to tax exemption is retained without additional re-examination), citizens from among disabled people who have limited ability to work labor activity of the II and III degrees, recognized as disabled before January 1, 2010, with the determination of the period for re-examination (the right to exemption from paying tax is retained until the date of the next re-examination);
Citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant;
Citizens who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities;
Citizens of the Russian Federation exposed to radiation as a result of nuclear tests at the Semipalatinsk test site;
Citizens of the Russian Federation who were exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River;
Parents (guardians, trustees) of disabled children;
Citizens in relation to one domestic passenger car registered to them (USSR);
Citizens in relation to one motorcycle or scooter of domestic production registered on them (USSR);
Pensioners;
Spouses of military personnel, private and commanding officers of internal affairs bodies, the State Fire Service and state security bodies who died in the performance of military service (official duties), who have not remarried;
One of the parents (adoptive parents), guardians (trustees) with a family of four or more children under the age of 18;
Residents of a special economic zone located on the territory of St. Petersburg, for a period of 5 years from the date of registration of a vehicle in them in the manner established by the legislation of the Russian Federation, with the exception of water and air vehicles.

Benefits for paying transport tax for pensioners in 2017

Reaching retirement age, people think about obtaining various benefits for themselves and, accordingly, ask themselves the question: do pensioners pay vehicle tax?

As elsewhere, in order to receive one or another discount, you must submit an appropriate document that will confirm your participation, and you must also comply with a number of conditions.

The main condition that must be met is that tax breaks for pensioners for paying transport tax on a car must be provided in your region. If this benefit is not provided in a constituent entity of the Russian Federation, it means that age does not in any way affect the amount of payment for TN.

Based on the Law of St. Petersburg "On Transport Tax", this benefit is provided in the northern capital. But it is given only if the pensioner drives a domestic-made car with an engine power of up to 150 horsepower inclusive. Tax benefits for pensioners when paying transport tax are 100%, that is, people of retirement age in St. Petersburg are completely exempt from transport tax on the corresponding car.

In order to be able not to pay for the TN, you must provide the Federal Tax Service with a pension certificate, PTS and STS for the vehicle. Based on this, to the question of whether pensioners are exempt from paying transport tax, I can confidently answer - yes, but not in all regions.

Transport tax benefits for large families in 2017

A large family is a big financial expense, and if you add to this utilities, tuition fees and annual transport tax, you have to save on everything.

In order to somehow make life easier for such families, the state has provided the opportunity in some regions to cancel the payment of transport tax. To begin with, I would like to understand when a family is considered to have many children. In Russia, according to the Federal Law “On State Support of Large Families,” a large family is considered to be a family in which there are three or more children, raising them until the age of eighteen, and students in full-time secondary or higher education, until they graduate. In addition, children who undergo compulsory military service are taken into account, but no more than until they reach the age of 23.

But, unfortunately, not all regions provide benefits for such families. So, for the city of Moscow, benefits are provided to one of the parents in a large family and only for one car. Exemption from transport tax on a car for families with many children is provided in the amount of 100%. In order to receive it, you must provide the tax service with an application, a certificate of a large family of the city of Moscow and information about the second parent (full name, residential address).

For St. Petersburg, it is a little more complicated, since in this case the condition applies that there are four or more children in the family. A 100% benefit is provided for one vehicle with an engine power of up to 150 horsepower inclusive. To receive a preferential discount, you must provide the following documents to the federal tax service: Russian Federation passport and its copy, including 14-17 pages, certificate of a large family in St. Petersburg, birth certificates of all children.

I would like to remind you that this benefit is not available in all regions.

Transport tax for disabled people of group 2 in 2017

Disability is assigned depending on the illness and degree of incapacity of the person. Currently, the state is trying to provide maximum assistance to such people and optimize their movement for maximum comfort.

In Moscow, benefits for disabled people of group 2 per vehicle are provided in the amount of 100% for one vehicle with a capacity of up to 200 horsepower inclusive, subject to the right to receive benefits. In order to take advantage of this opportunity, you must contact the Federal Tax Service with an application and a medical certificate, which confirms the assignment of disability group I or II.

In St. Petersburg, benefits are provided for one vehicle with a capacity of up to 150 horsepower, inclusive, or from the date of production, which is more than 15 years old. When contacting the tax service, you must have a certificate with you that indicates the disability group and the period for which it is established.

Transport tax for disabled people of group 3 in 2017

As a rule, disability group III is assigned to people with social insufficiency, requiring social protection or assistance, due to health problems with persistent slightly or moderately expressed disorders of body functions caused by diseases, consequences of injuries or defects leading to a mild or moderately expressed limitation of one of the categories life activity or a combination thereof.

That is, a person is able to take care of himself, but only with the help of some auxiliary means. Based on this, the person is legally capable, and this is not a basis for receiving benefits under the labor tax. Therefore, to the question whether disabled people of group 3 pay transport tax, I can answer that yes, they do.

Benefits for labor veterans

The title of Veteran of Labor was assigned back in Soviet times to those who had extensive work experience. Currently, it is almost impossible to obtain such a title. According to the tax code, a person with the title of Labor Veteran is entitled to a number of federal benefits, including transport tax. But these benefits are provided only if the region itself is able to pay taxes for veterans. In other words, the authorities of each subject decide independently whether to assign this benefit or not. For Moscow and St. Petersburg such benefits are not provided.

Benefits for military pensioners

Benefits are also provided for military pensioners (combat veterans). According to the Moscow law "On Transport Tax", veterans of this category are provided with a 100% discount on transport tax. The right to receive benefits is granted to vehicles of various categories, one vehicle each with a power of up to 200 horsepower inclusive. To obtain this opportunity, you must contact the Federal Tax Service with an application and a certificate of a combat veteran.

The St. Petersburg Law “On Transport Tax” also gives military pensioners the right not to pay transport tax. If you contact the tax service with an application and a certificate, you will be granted benefits to military veterans on car tax in the amount of 100% for one vehicle with an engine power of up to 150 horsepower inclusive or from the date of production of which more than 15 years have passed.

This list of applicants for benefits can be continued for a long time. In order to check which individuals are eligible not to pay tax in your region, you need to go to the Federal Tax Service website, indicate the type of tax, tax period and select the region. After that, click the “Find” button and the service finds the specified region. Click on “More details” and get acquainted with regional benefits.

Payment of transport tax 2017

For all taxpayers in Russia, the tax period is one year (calendar). Carried out no later than the beginning of October (first day). The deadlines and procedures that each taxpayer must follow can be regulated by regional authorities. The law does not provide for reporting/interim periods for individuals, i.e. ordinary taxpayers can pay transport tax once a year, but no later than October 1 of the year following the reporting period. For example, for 2016, you will need to pay before the beginning of October 2017. Operation (use) of a car does not affect the obligation to make payments, i.e. even if the car owner did not use his vehicle in any way, it must still be paid.

Deadline for payment of transport tax by legal entities

The tax period for enterprises/organizations (legal entities) is a calendar year, the reporting period is a quarter. But since this is a regional factor, the terms and amounts, including advance payments, are adjusted by regional authorities. The payment deadline for each object cannot be later than the deadlines approved for filing the declaration, i.e. the annual report is submitted to the Federal Tax Service no later than February 1 of the following year for the reporting period. If an organization (legal entity) has ceased to exist, payment must be made within three months from the date of liquidation/reorganization.

Deadlines for the 1st and 2nd quarters for transport tax

Quarterly reports are provided only for organizations (legal entities). The taxpayer must pay it within a month after the end of the quarter: for the first quarter it must be paid by April 30, for the second quarter (six months) - by July 31, for the third - at the end of November. According to the Tax Code of the Russian Federation (Article 60), some entities have the right to refuse intermediate payments and contribute funds to the state treasury only once a year.

Deadline for payment of transport tax in Moscow in 2017

The Moscow authorities have established payment deadlines for residents of Moscow and the Moscow region for transport tax until December 1 (inclusive) for the previous (expired) tax period (calendar year). If the payment deadline coincides with a weekend, it is postponed until the next working day.

Failure to comply with these deadlines can result in a significant fine, so all individuals and legal entities are advised not to violate the Tax Code of the Russian Federation.

Transport tax 2017 did not arrive

A situation where a receipt for payment of transport tax has not arrived can happen to anyone. Let's discuss and find out how it affects payment, and what the taxpayer should do in this case.

Procedure for notifying car owners

The situation with receipts for transport tax changes from year to year, but the trend of delays in the arrival of receipts or their absence in citizens’ mailboxes continues. For those who regularly pay taxes, it is clear that it is difficult to fill out a receipt on your own, because the amount itself is important.

The tax office sends notifications by mail, which, in turn, must deliver the letter in person against signature. The procedure for calculating tax is described in Articles 52 and 54 of the Tax Code.

The amount of tax depends on a large number of factors:

The region where the car is registered (the tax rate is different everywhere);
how long the owner has been using the car;
environmental class;
age of the vehicle;
engine power.

If companies are required to calculate taxes on their own, then citizens (that is, individuals) are exempt from this. That is why they must receive an envelope from the inspectorate. It already contains a completed receipt, which you only need to pay in a bank or online.

The deadline for receiving notice is 30 days before the payment is due. The delivery time for a registered letter is considered by the tax service to be six days from the date of dispatch.

Why didn't I receive a notification?

There may be several reasons for this.

Let's consider the main ones:

1. errors by the postal service (the letter may get lost, which is very common not only in relation to letters from the tax office);
2. change of address by the car owner;
3. problems with calculating taxes, which resulted in a delay;
4. the letter was stolen from a poorly sealed mailing address;
5. The car was registered in the name of another person, to whom the letter will be sent.

These are just a number of reasons that may result from non-receipt of a receipt. The most important question in this case is: what to do? Some people consider a receipt not delivered on time as a reason not to pay taxes, others are looking for solutions by beating the door. Let's talk about what the solution really is.

The following also often happens: a citizen receives a letter with a receipt for payment of tax on a car that was previously sold. This situation can and should be corrected, since the new owner will not receive the letter.

To do this, contact the Federal Tax Service and notify that the vehicle has already been sold.

For this they provide:

A statement requesting that the error be resolved;
certificate of deregistration of the car with the traffic police;
sales contract (copy, but have the original with you).

If you don’t have time to visit the tax office, you can send them the entire package of documents by mail, which is also legal.

What to do in accordance with the law?

In accordance with the law, the taxpayer must contact the Federal Tax Service and find out the amount to be paid there. You will have to fill out the receipt yourself. Additionally, you can ask the inspector what address the letter with the receipt is sent to in order to understand the reason for the absence of the treasured notification in the mailbox. If the address is correct, this will narrow down the possible causes.

To pay, you will need a receipt; you can get it in two ways:

1. download from the official website of the tax service (document format);
2. request at a bank branch.

Receipt form PD-4. To fill it out, you need accurate data:

Tax amount;
Recipient's checkpoint (nine digits);
Citizen's TIN;
the recipient's current account and bank details;
name of payment (transport tax for a certain year - this is how it will be filled in in this case);
tax service data (OKTMO, abbreviated name, number, city).

The recipient of the payment is not the tax service itself, but the City Federal Treasury Department. Check the information with the tax office. Mistakes are not allowed, otherwise the payment amount will not go through.

Is it possible not to pay transport tax?

The absence of a notice in the mailbox does not relieve you from the obligation to pay transport tax. As soon as the payment period expires, penalties will automatically begin to accrue. It does not threaten citizens only in one case: if the Federal Tax Service made a mistake and recalculated.

Even after receiving the receipt on time, you must:

1. check the taxpayer’s data;
2. check the details of the payment recipient.

They may contain errors. Correcting the receipt will give the citizen a deferred payment for up to 30 days, no more.

Legal consequences of non-payment

The payment deadline is usually in the fall, and receipts begin to be sent in early spring. If the tax has not been paid (the reason does not matter), the amount due will increase. Collection of debt to the Federal Tax Service occurs through the court, where arguments that a receipt was not received in due time will not be accepted for consideration.

Ignorance of the law, as is known, does not exempt one from responsibility. Remember this and pay your taxes on time. This is one of the guarantors of stable economic development of the country’s region.

Transport tax KBK 2017

The BCC of transport tax for organizations in 2017 remained the same, although the Ministry of Finance changed the codes for some taxes by order No. 90n. Payments must be made according to the old rules. See sample.

KBK 2017 transport tax

Transport tax for organizations in 2017 should be calculated according to the same rules as last year. If the regional law provides for the payment of advances, then in addition to the tax for the year, you will also need to transfer current payments.

BCC of transport tax, which organizations should use in 2017 to transfer payments, are shown in the table.

KBK 2017 transport tax. Table

The procedure for filling out a payment order for transport tax 2017

Whether the money will go to the budget or not depends on whether the company filled out the transport tax payment form correctly. And if the tax office does not see the payment, it will charge penalties and fines. We will explain how to fill out the fields where mistakes are most often made.

BCC of transport tax 2017. In field 104, you must write down the BCC of the payment. They are the same for advance payment and tax at the end of the year. But penalties and fines must be transferred using a different code. KBK consists of 20 digits (see codes in the table above).

OKTMO. In field 105, write down the OKTMO of the inspection territory where you are registered as the owner of the car. The code can consist of 8 or 11 characters. Therefore, in order not to make a mistake, check OKTMO with the inspection.

Taxable period. In field 107, write down the period for which you are transferring tax or advance payment. For example, when you transfer an advance for the 1st quarter of 2017, put KV.01.2017 in field 109. If you are transferring tax for 2017, then write GD.00.2017 in the field.

Document date. As a general rule, the date of signing the declaration is recorded in field 109. But this procedure applies if the company pays tax after reporting. If you are paying an advance, then enter 0 in the field. You must also fill out this field if you are listing fines or penalties. If you are repaying the arrears at the request of the inspection, then enter the date of the request in the field. If you are paying off the arrears voluntarily, then enter 0.

Payment type. Leave field 110 blank. But if you put “0” in it, then the money should still go to the budget.

Transport tax 2017 for legal entities

Payment orders for transport tax and advances have not changed significantly. Read how to indicate the BCC of transport tax in 2017 for legal entities and other details.

In March, companies that have cars should double-check whether the regional transport tax law has a clause on advances. If so, then you need to calculate the advance payment for the first quarter and transfer it to the budget in April. The exact deadline is in the same law.

This article will help you do all this quickly and without errors. How to fill out dangerous fields in a payment slip can be clearly seen in the sample (at the end of the article).

Transport tax in 2017 for legal entities: objects

Transport tax in 2017 is calculated according to last year's rules. And the main change in 2016 is that the tax for the month of sale of a car and other vehicles is paid by one owner. To calculate the tax, determine how many full months both owners own the vehicle. If the car was registered before the 15th, then the month is considered full for the new owner. And he takes upon himself to pay the tax for this month. And vice versa, if the previous owner deregistered the car after the 15th, then the buyer does not need to pay for that month. The tax will be paid by the previous owner.

Example. How to calculate transport tax for 2016. Company-1 has owned a VAZ-2106 car since 2015. On November 10, 2016, the car was sold to Company-2 and was deregistered on the same day. Company-1 will pay tax for January–October 2016, since the car was deregistered before October 15. And Company-2 - for November–December 2016.

If a company’s car was stolen before the 15th day inclusive, then there is no need to charge tax for that month (letter of the Russian Ministry of Finance No. 03-05-05-04/14738). Check the police report for the date of the theft. And if there is no such date in it, refer to the date of the certificate.

Example:

The company received a certificate of the theft of the car dated April 18, and the date of the theft was written on it - April 4. This means that for April the company does not have to pay tax on the stolen car.

Please note: if the car has been searched for more than a year, then a certificate of theft must be submitted to the inspection annually (letter of the Federal Tax Service of Russia No. BS-3-11/3660).

Transport tax in 2017 for legal entities: how to transfer

KBK (field 104). The BCC of transport tax in 2017 for legal entities remained the same. Therefore, in cases where advance payments for transport tax and the tax itself are sent to the budget, field 104 should contain the value: 18210604011021000110. The BCC of transport tax in 2017 for legal entities for penalties and fines differs in the 14th and 15th digits. See all codes in the table (below).

KBK transport tax in 2017 for legal entities

OKTMO (field 105). In field 105 of the order, provide the OKTMO code of the territory where your company is registered with the Federal Tax Service as the owner of the vehicle. The code can be 11-digit or 8-digit, depending on where the company pays the transport tax - to the budget of the settlement, municipality or region. It is better to find out the exact OKTMO in your inspection.

Tax period (field 107). Since companies transfer advance payments for transport tax quarterly, in field 107 of the payment slip for the advance payment for the first quarter of 2017, you must enter the value KV.01.2017. For the advance payment for the 2nd quarter the value will be KV.02.2017, and for the 3rd quarter - KV.03.2017.

Document date - basis for payment (field 109). In this field you need to enter the date of signing the tax report: declaration or calculation of advances. For transport tax, you only need to submit an annual declaration; calculations based on the results of reporting periods are not required. Therefore, in the payment slip for advance payment, you must put 0 in field 109 (letter of the Ministry of Finance of Russia No. 02-08-12/7820).

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