Car owners responded ambiguously to the proposal of the State Duma to abolish transport tax payments next year. What does it mean, and how will it affect the wallets of motorists? We'll figure out.
The State Duma submitted a proposal to the Government to abolish the transport tax from next year. This does not mean complete abolition. Instead of the current system, it is proposed to collect money from car owners in other ways. It just may turn out that one payment is transformed into at least two different payments. And now - in more detail.
A similar initiative was introduced by the chairman of the current committee on transport of the State Duma, Yevgeny Moskvichev. He suggests that the innovation should be launched from 2016. Now the transport tax is a targeted collection of sums of money for the maintenance of road infrastructure in Russia. The official proposes to move away from direct payments, and include the collection of these funds in the cost of fuel for cars. It is this method of raising funds for road maintenance that has long been used in many developed countries of the world.
Will this method affect the transport tax increase in 2016? Today the situation is such that almost half of all Russian regions cannot fully collect the transport tax. And including it in the cost of fuel and lubricants will allow collecting at least 100 billion rubles to maintain the Russian road network annually. This is no less than with the existing tax collection system. It is currently impossible to express such a fee in a specific monetary equivalent. Calculations are underway on how many rubles should be added to each liter in order to reach the target.
It is assumed that the Government will really support such an initiative and the transport tax through direct collection will be abolished. But this does not mean at all that direct cash collections from car owners will be completely abolished. Last year, the ministries of industry and finance developed approaches to the transformation of transport charges. With the introduction of the tax itself in the fuel cost, it is planned to introduce a fee for the car, called the environmental fee.
Now owners of new Euro 5 cars will pay less than owners of old used cars.
When switching to a new type of transport fee, you will have to pay two types of tax - transport and environmental.
Vehicle tax rate in 2016
The payment of vehicle tax is the obligation of every car owner, except for those who have privileges to pay these fees. The final annual payment deadline for Russians ends on June 1st. Legal entities independently calculate the amount of tax deductions, three times a year they spend the money in advance, and once the total amount is deducted.
The transport tax rate in 2016 is determined, as always, by each region or territory of the Russian Federation on the basis of federal tax rates. However, there is a limitation that the regions cannot set their rates in excess of more than 10 times the federal ones.
For example, it is believed that one of the highest Russian rates in St. Petersburg, it ranges from 24 to 150 rubles. for cars. When calculating for a car with an engine power of less than 100 horses, its owner will pay a tax payment from 1,700 to 2,400 rubles. Or, in comparison, for the same car in the capital, the same tax will be from 5 to 7 hundred rubles.
Some regions have zero rates for small cars. So the car owners of cars up to 150 horsepower with a capacity of up to 150 horses lived well in the autonomous Khanty-Mansiysk district. Starting from 2016, all tax rates will be reviewed and the prices will be quite high.
The formula for calculating the amount of tax
Now we will consider how the transport tax is calculated in 2016, changes in terms of the application of multiplying factors. Indeed, starting from this year, a multiplying coefficient will be applied to the tax on high-value cars. This is the so-called luxury car tax. A list of cars has also been compiled, to which a similar coefficient is applied. So, for cars with a purchase price of 3 to 5 million rubles. the rate will be increased by half. For cars priced from 5 to 10 million rubles. the rate is doubled, and for cars priced above 10 million rubles. - is tripled.
So, the 2016 transport tax calculator is represented by the following formula:
Sn \u003d NB x NS x K
Sn - the total amount of the collection;
NB - tax base - the power of a car, measured in horsepower, is now taxed;
HC - the region's rate for transport tax, measured in rubles per tax unit;
K - coefficient equal to the ratio of the total number of all months of ownership to the number of months according to the calendar in the reporting tax period. When a car is deregistered, the month of deregistration is included in the coefficient calculation.
Tax relief
Who has 2016 vehicle tax exemptions? We know that this fee is within the powers of the regions, so each subject sets its own list of benefits for paying fees. You can find out this list at the tax office in your place of residence. euroescortbabes.com
For example, we will give you a list of beneficiaries for the payment of transport payments in Moscow. So, the right not to pay a fee from one registered car owner with a capacity of up to 200 horses is given to the following owners:
- Heroes of the Russian Federation and the USSR
- Disabled people and veterans of the Great Patriotic War, other military operations;
- Residents of Moscow with disabilities of groups I and II;
- Muscovites - participants in the elimination of the consequences of the accident at the Chernobyl nuclear power plant, other persons exposed to radioactive effects at the Mayak enterprise as a result of radioactive discharges into the Techa River, due to the consequences of nuclear weapons testing at the Semipalatinsk test site;
- Muscovites from special risk units at military facilities participating in the testing of any nuclear installations
- Muscovites who have received exposure or disability in connection with any radioactive tests and installations, including both space technology and nuclear weapons.
- One parent or other legal representative of children with disabilities;
- One parent or other legal representative in a large Moscow family
Transport tax in Moscow and the region in 2016
According to the head of the city department of economic development Maxim Reshetnikov, the transport tax in Moscow in 2016 will not increase. Recall that earlier there were rumors about an increase in the fee.
The current state of Moscow looks like this - the tax collection today is 17.0 billion rubles. Regular annual repair of Moscow roads requires 18 billion. The rate for the city is 12 rubles. for cars up to 100 horses, 25 rubles. for cars from 100 to 125 horses, 35 rubles. - for cars up to 150 horses. The highest bid is 125 rubles. put on cars with capacities above 250 horses.
The authorities of the Moscow region, on the contrary, are planning to increase the existing rate. The transport tax in the Moscow region in 2016 will increase by ten rubles. for one unit of volume (losh. force) for cars with an engine up to 100 hp, since the tax on these cars has not changed for almost 10 years. And now, out of 3 million passenger cars registered in the region, 1.2 million are just such cars.
It is also assumed that the maximum tax rate will be applied to freight transport and buses over 5 years of operation. Rates for other vehicles are expected to increase by 5 percent. But even despite the increase, the total amount of transport tax in the region will be less than in Moscow or St. Petersburg.
Both Moscow and the Moscow region are one of the most "convenient" regions for living for lovers of fast driving and powerful engines. In the Central regions of Russia, rates for cars with engine power above 250 horsepower are significantly higher than in Moscow and the region (with rare exceptions). Otherwise, motorists will have to pay the same money. We will publish the transport tax rates established in Moscow and the Moscow region, relevant for 2016.
Transport tax 2016 Moscow
For cars registered in the Moscow region, the following TN rates are currently set:Cars:
Trucks and buses
Terms of payment of transport tax in Moscow in 2016
According to the text of the Decree of the Government of the Moscow Region No. 33 of 07/09/2008, for various categories of persons, the deadlines for paying transport tax are as follows:1. for individuals until December 01, 2016,
2. for legal entities- payment of transport tax must be made on time until February 05, 2016, advance payments - no later than the 10th day of the month following the reporting period.
Privileges
There are groups of beneficiaries for whom the tax rate is either completely written off or significantly reduced. These groups also include both individuals and legal entities. We will list everyone who has transport tax benefits in Moscow in 2016,Individuals
1.
Heroes of the Soviet Union, Heroes of Russia, holders of the Order of Glory of three degrees. Complete zero tax rate.
2.
WWII veterans, WWII invalids, former prisoners of concentration camps. Complete zero tax rate.
3.
Participants in hostilities, disabled people who became such as a result of participation in hostilities. Complete cancellation of the bet.
4.
Disabled people of 1 and 2 groups. Including people with disabilities since childhood and guardians of children with disabilities. Complete cancellation of the bet.
5.
Owners of a car with an internal combustion engine with a power of less than 70 hp. Complete cancellation of the bet.
6.
One of the parents in a large family. Complete cancellation of the bet.
7.
Participants in the liquidation of the accident at the Chernobyl nuclear power plant.
Legal entities
1.
Organizations providing services for the transportation of passengers by urban public transport. Complete cancellation of the bet.
2.
Residents of the SEZ "Zelenograd". Complete cancellation of the bet.
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. With.;
- 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 the fact that they annually receive a notice from the tax office 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
Object of taxation | tax rate |
Passenger cars with engine power up to 100 hp | 2.5 rub. for 1 hp |
Passenger cars with engine power from 100 to 150 hp | 3.5 rub. for 1 hp |
Passenger cars with engine power from 150 to 200 hp | 5 rub. for 1 hp |
Passenger cars with engine power from 200 to 250 hp | 7.5 rub. for 1 hp |
Passenger cars with engine power over 250 hp | 15 rub. for 1l.s. |
Motorcycles and scooters with engine power up to 20 hp | 1 rub. for 1 hp |
Motorcycles and scooters with engine power from 20 to 35 hp | 2 rub. for 1 hp |
Motorcycles and scooters with engine power over 35 hp | 5 rub. for 1 hp |
Buses with engine power up to 200 hp | 5 rub. for 1 hp |
Buses with engine power over 200 hp | 10 rub. for 1 hp |
Trucks with engine power up to 100 hp | 2.5 rub. for 1 hp |
Trucks with engine power from 100 to 150 hp | 4 rub. for 1 hp |
Trucks with engine power from 150 to 200 hp | 5 rub. for 1 hp |
Trucks with engine power from 200 to 250 hp | 6.5 rubles for 1 hp |
Trucks with engine power over 250 hp | 8.5 rub. for 1 hp |
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks | 2.5 rub. for 1 hp |
Snowmobiles and snowmobiles with engine power up to 50 hp | 2.5 rub. for 1 hp |
Snowmobiles and snowmobiles with engine power over 50 hp | 5 rub. for 1 hp |
Boats, motor boats and other water vehicles with engine power up to 100 hp | 10 rub. for 1 hp |
Boats, motor boats and other water vehicles with engine power over 100 hp. | 20 rub. for 1 hp |
Yachts and other motor-sailing vessels with engine power up to 100 hp | 20 rub. for 1 hp |
Yachts and other motor-sailing vessels with engine power over 100 hp | 40 rub. for 1 hp |
Jet skis with engine power up to 100 hp | 25 rub. for 1 hp |
Watercraft with engine power over 100 hp | 50 rub. for 1 hp |
Non-self-propelled (towed) ships for which the gross tonnage is determined | 20 rub. for 1 reg. T |
Airplanes, helicopters and other aircraft with engines | 25 rub. for 1 hp |
Aircraft with jet engines | 20 rub. for 1 kgf |
Other water and air vehicles not equipped with engines | 200 rub. for 1 vehicle |
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 04.23.2015 No. 03-05-06-04 / 23454 and the letter of the Federal Tax Service of 15.01.2015 No. BS-3-11 / 70 @, the letter of the Ministry of Finance of Russia dated 09.08.2013 No. 03-05-04 -04/32382.
Aktiv LLC owns a Mazda 3 MPS car (registration mark X657EN177, VIN GAIZZZ6AEEL077567). Machine power - 250 liters. With. It was registered to the company in May 2015. Therefore, in the tax period, the company 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. With. The tax on the Mazda 3MPS for 2015 was:
250 l. With. x 25 rubles/l. With. 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 of the 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-7-11/99@.
If the average number of employees for the previous 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.
Transport tax 2016 is determined by Chapter 28 "Transport tax" of the Tax Code of the Russian Federation. It is necessary to pay transport tax in 2016 and every person for whom a car is registered (as well as a motorcycle, plane, ship) must do this. All vehicles that are subject to state registration are taxed. For example, cars must be registered with the traffic police, but, for example, scooters do not need to be registered, which means that you do not need to pay tax for it either.
The need to pay transport tax to each person for whom a vehicle is registered is written in Art. 375 "Taxpayers" of the Tax Code of the Russian Federation. Quote: "Taxpayers of the tax are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation ...". It doesn't have to be the owner of the car. When selling/gifting/losing a car, if it is still registered to you, you still need to pay transport tax until you deregister it.
Individuals must pay vehicle tax in 2016, based on the tax notice that is sent to them from the tax authority. This message contains information on which the transport tax was calculated in each specific case.
How will the amount of transport tax be calculated in 2016?
The transport tax will be calculated according to the following formula:
Tax amount = Tax rate * Tax base * (Number of months of ownership / 12) * Increasing coefficient.
transport tax rate.
The tax rate can be independently regulated by local governments, but cannot differ by more than 10 times from the rate adopted in the Tax Code of the Russian Federation. For example, the 2012 transport tax rates in Moscow were, for example, for passenger cars with an engine power of less than 100 horsepower, 7 rubles per liter. With. (2.8 times more than the base), 100 - 125 horsepower - 20 rubles / l. With. (greater than the base value by 5.4 times) and so on.
It should be noted that the value of the tax rate, which is charged, depending on the year of manufacture of the car, will be determined by the number of years that have passed since the release of the car, as of January 1 of the current year. The countdown starts from the year following the year of manufacture of the vehicle.
Pay transport tax 2016 it is necessary at the established rates of the region of residence of the person to whom the car is registered. And it doesn't matter where the car is registered and used. It used to be the other way around.
If the transport tax rate is not established by law in the subject of the Russian Federation, then transport tax is imposed at the rates indicated in paragraph 1 of Article 361 of the Tax Code of the Russian Federation.
Increasing the transport tax on expensive cars.
On January 1, 2014, coefficients were introduced that increase the amount of tax payable to the budget for expensive CARS. To calculate the amount of transport tax for such cars, it is necessary to multiply the result of the calculation using the usual formula by the appropriate coefficient.
Luxury transport tax coefficients.
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Average cost of a car |
The amount of the increasing transport tax coefficient |
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The procedure for calculating the average cost of passenger cars is determined by the Ministry of Industry and Trade of the Russian Federation. You can view the list of cars with an average cost of more than 3 million rubles on the official website of the Ministry of Industry and Trade of Russia http://www.minpromtorg.gov.ru/ (information is updated before March 1 of each year).
Procedure and terms of payment of transport tax 2016.
Transport tax 2016 is paid according to a special tax notice (from the tax station) and a receipt of form No. PD-4. Transport tax for 2016 must be paid by December 1, 2017.
The notification shall be sent in the form of a registered letter no later than thirty working days from the date of the due date for payment of the transport tax. It is assumed that you received the notification after six business days from the date of sending the registered letter. It doesn't matter if you actually received the letter.
Quite often, tax inspectors send notifications later than required and you have time to accrue a penalty during this time, as they say. But this is against the law. Penalty is accrued from 7 business days after the notification is sent (however, not earlier than the due date for tax payment). The date the notice was sent can be found on the envelope, or rather on the postmark of the post office through which the notice letter was sent.
Anyone who is registered to any vehicle and who does not have the appropriate benefits must pay a vehicle tax. An individual is a transport tax payer if a vehicle is registered to him: a car, motorcycle, motor scooter, snowmobile, water or other transport listed in Art. 358 of the Tax Code of the Russian Federation (Article 357 of the Tax Code of the Russian Federation).
Thus, the payers of this tax are persons who own a car, motorcycle, bus and other shipping machines that are shod with tires.
Please note that if an individual sold a car by proxy, the car remains registered to him and he is a payer of transport tax on this car.
This tax is paid annually.
But there are exceptions, or so-called benefits - disabled people do not pay this tax for specially equipped cars and motorized carriages.
Notification from the tax office with the calculation of transport tax
The transport tax for individuals is calculated by the tax office, which must send you a notification with the amount of tax and the data on the basis of which it was calculated (clause 1, article 362, clause 3, article 363 of the Tax Code of the Russian Federation).Information about the vehicle, its characteristics, owner and terms of registration is submitted to the tax inspectorate by the body that carries out the state registration of certain vehicles.
For example, the state registration of motor vehicles is carried out by the traffic police units, which transmit data to the tax authorities (clause 4 of article 85 of the Tax Code of the Russian Federation; Regulation on the interaction of the departments of the State traffic inspectorate and tax authorities when providing information about vehicles and persons on which they are registered, approved by Order Ministry of Internal Affairs of Russia N 948).
Transport tax calculation
The amount of transport tax is calculated for each vehicle based on five components.1. Tax base - the value established for the calculation of tax depending on the type of vehicle.
For cars, motorcycles, self-propelled watercraft, other vehicles with an engine, this is the engine power in horsepower; for non-self-propelled (towed) watercraft, this is the gross tonnage in registered tons, etc. (Clause 1, Article 359 of the Tax Code of the Russian Federation).
These characteristics are indicated in the technical documents for transport, in the vehicle passport and in the registration certificate.
2. Share in the ownership of the vehicle. If there is only one owner, the share in the right is taken as a unit, if there are several, its part is taken for a particular taxpayer (1/2, 1/3, etc.).
3. Tax rate. It is established by the laws of the constituent entities of the Russian Federation based on one horsepower of engine power, one register ton of gross tonnage of a non-self-propelled vessel, etc. (Article 361 of the Tax Code of the Russian Federation).
Transport tax rates can be found in the law of the subject of the Russian Federation where the vehicle is registered.
If such a law is not adopted in the region or the rates are not established in it, then the rates specified in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation.
4. The period for which the tax is calculated. By default, this is the previous calendar year.
If the vehicle has been registered to you for the whole year, the value is taken equal to one.
If only part of a year - the period is defined as the ratio of the number of full months during which the vehicle was registered to you, to the number of calendar months in a year.
When calculating transport tax for tax periods starting from 2016, the month of registration of the vehicle (month of deregistration of the vehicle) is taken as a full month if the registration (deregistration) of the vehicle took place before the 15th day of the corresponding month inclusive.
If the registration of the vehicle occurred after the 15th day of the corresponding month or the removal of the vehicle from registration (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the period.
(clause 3 of article 362 of the Tax Code of the Russian Federation; part 10 of article 4 of the Law of December 29, 2015 N 396-FZ).
The date of registration of the vehicle can be found in the registration certificate (clause 1, article 360, clause 3, article 362 of the Tax Code of the Russian Federation).
5. Increasing factor. The amount of tax is calculated taking into account the multiplying coefficient for cars with a value of 3 million rubles or more. with the corresponding release year.
So, for example, in relation to cars worth from 3 million rubles. up to 5 million rubles inclusive, the multiplying factor will be (clause 2 of article 362 of the Tax Code of the Russian Federation):
- 1.1 - if two to three years have passed since the year of manufacture of the car;
- 1.3 - if from the year of manufacture of the car has passed from one to two years;
- 1.5 - if no more than a year has passed since the year of manufacture of the car.
The amount of transport tax is calculated as the product of the above five components. The tax notice, which is sent by the tax inspectorate, indicates all the values \u200b\u200bnecessary for the calculation, and the total amount of tax.
Example.Transport tax calculation
We calculate the tax on a car owned by a citizen, which is registered with the traffic police in Moscow.
Initial data:
- Engine power - 140 l. With.
- The owner is one.
- Tax rate - 35 rubles / l. With. (Article 2 of the Law of the City of Moscow dated July 9, 2008 N 33).
- Registered in October 2016 (meaning it was registered for three full months out of 12).
- The car was produced in 2016, its cost is 4 million rubles, it is included in the list of passenger cars with an average cost of 3 million rubles.
Transport tax payment deadline
The terms of payment are established by the laws of the constituent entities of the Russian Federation.In this case, the tax must be paid no later than December 1 of the year following the expired tax period (calendar year), starting from the tax period of 2015.
For earlier tax periods (before 2015), the tax should have been paid no later than October 1 of the year following the expired tax period (clause 1, article 363, article 360 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated 11.01.2016 N BS-4 -11/48@).
In this case, the notification must be sent no later than 30 days before the specified period (paragraph 2 of article 52, paragraph 1, 3 of article 363, paragraph 4 of article 397, paragraph 1, 2 of article 409 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated 11.01.2016 N BS-4-11 / 48@).
Sanctions
Failure to pay or late payment of taxes on a tax notice may result in:- calculation of penalties;
- bringing to responsibility in the form of a fine;
- collection of tax arrears (arrears), as well as penalties and fines through the court.
Penalty for non-payment
A penalty is a sum of money that will be accrued to you on the amount of the tax debt if you pay the tax late (clause 1, article 75 of the Tax Code of the Russian Federation).Penalties are calculated according to the formula (clauses 3, 4 of article 75 of the Tax Code of the Russian Federation):
The amount of penalties = the amount of tax not paid on time x the number of calendar days of delay x 1/300 of the current refinancing rate of the Bank of Russia.
If you do not pay the tax on time, the tax office will send you a claim for payment of tax arrears and penalties.
Such a request must contain: the amount of tax debt; the amount of penalties at the time of filing the claim; tax payment deadline; deadline for fulfillment of the requirement; also the tax recovery measures that will be taken in case of non-compliance with the requirement.
You must pay the amounts specified in the demand within eight working days from the date of receipt of the demand, unless a longer period is indicated in it (clause 4, article 69 of the Tax Code of the Russian Federation).
If a request is sent by registered mail, it is considered received after six days from the date of sending this letter (clause 6, article 69 of the Tax Code of the Russian Federation).
Possible fines
You may be liable to a fine for non-payment of tax. The penalty is 20 percent of the unpaid tax amount.If the inspection proves that you did not pay the tax intentionally, then the amount of the fine will increase to 40 percent (Article 122 of the Tax Code of the Russian Federation).
It is important to know that in order to hold you accountable, the tax authority must have evidence that confirms the commission of an offense.
Namely, to have documents that the inspection calculated the tax in accordance with the law, sent you a tax notice and a claim, has confirmation of the fact and date of receipt of the notice.
