Transport tax legal entities. How to pay transport tax for legal entities. When transport tax is no longer charged

One of the direct taxes in our country is: it is paid by the owners of vehicles. The amount of the tax depends on the brand, capacity, type of transport, year of its production. The economic effect obtained from the operation of equipment is not taken into account when calculating the tax.

For example, a car can sit in the garage for years and not benefit its owner, but the owner of the car is not exempt from the tax. And for this reason, in particular, the transport tax has a lot of opponents and critics. The legislator is looking for a worthy replacement for him, but so far such an alternative has not been found, so for 2017 the tax will have to be paid. Advance payments are in progress right now.

The tax is required to be paid by both individuals and legal entities. The difference between these groups of taxpayers:

1. a citizen () who owns a registered vehicle receives a notification from the tax authorities with the calculated amount and pays tax no later than the deadline (for 2016 - no later than December 1, 2017). After that, his obligations to the state budget are considered fulfilled;
2. legal entities independently calculate the tax amounts, make advance payments and fill out a declaration. All responsibility for the correctness and timeliness of tax calculation lies with the taxpayer.

Transport tax organizations 2017

Chapter 28 of the Tax Code is devoted to the transport tax, which defines the categories of taxpayers - these are those persons who own officially registered vehicles. According to the law, all vehicles are divided into groups:

• passenger cars;
• trucks;
• scooters, motorcycles;
• passenger and specialized buses;
• self-propelled mechanisms with pneumatic motion;
• self-propelled tracked vehicles;
• airplanes, helicopters and other aircraft;
• snow driving machines (snowmobiles, snowmobiles);
• motor ships, sailing ships, yachts, motor boats, boats, jet skis and other floating facilities.

All organizations that have any of the listed vehicles on their balance sheet become transport tax payers. For legal entities the tax period does not coincide with the reporting period. According to Article 360 \u200b\u200bof the Code, the tax period for payers of all categories is a calendar year: from January 1 to December 31 inclusive. The reporting periods are:

• first quarter (from January 1 to March 31);
• second quarter (from April 1 to June 30);
• third quarter (from July 1 to September 30).

At the end of the calendar year, the taxpayer fills out and submits a tax return in the approved form.

Only owners, that is, those organizations that have transport on their balance sheets, report on transport tax. The law does not require you to hand over empty declaration forms, the so-called "zeroes". There is an explanation of this in the letter of the Ministry of Finance under the number 03-05-04-02 \\ 14 (dated March 4, 2008).

If the car is rented, the lessor pays the tax, although the lessee uses it and makes a profit from its operation. The same picture is with leased equipment. Until the vehicle has official title deeds, the lessor will pay the tax.

When to pay transport tax to legal entities 2017

The law on transport tax is federal, but it enshrines the transfer of powers to the subjects of the Federation in many ways. Thus, it is the regions that determine whether taxpayers must pay tax in advance during the year. Therefore, the accounting service of the organization should contact tax authorities at the place of registration and clarify information on advance payments.

For example, in the Saratov region, the local legislation determines the obligation of advance payments. Taxpayers - legal entities independently calculate the annual amount of transport tax, and then transfer one fourth of it to the budget in the following terms:

• for the first quarter - no later than April 25;
• for the second quarter - no later than July 25;
• for the third quarter - no later than October 25.

When paying advance payments in the documents, it is necessary to correctly indicate the KBK transport tax 2017 for legal entities, since the code incorrectly recorded in the payment document budget classification may lead to the fact that the amount of payment falls into the wrong address, the tax will not be considered paid:

• BCC of the main payment 182 1 06 04011 02 10 00 110;
• KBK penalty 182 1 06 04 011 02 21 00 110;
• KBK fine 182 1 06 04 011 02 30 00 110.

The codes differ by only two numbers, but you cannot make mistakes in their writing.

Thus, the terms of payment of the transport tax for legal entities in 2017 are established by regional legislation. If a local law on this tax is not adopted in some territory, republic or region, then taxpayers use the provisions of the federal law.

The payment of the transport tax by legal entities in 2017 is also made in the form of advance payments for the current year on a quarterly basis, with an indication in the payment documents of the KBK for the transport tax 2017 for organizations.

Transport tax legal entities 2017: rates

The Tax Code defines the basic tax rates for all types of transport. For cars, the tax base is determined by multiplying the horsepower of the vehicle by the tax rate. Table 1 shows the rates for passenger cars offered by the Tax Code.

Table 1. Tax rates on passenger cars

But each region must adopt its own legislation and approve its own rates for all types of technology. There is a limitation: you can decrease or increase rates in any direction, but no more than tenfold. You should find out about the size of the rates in the local tax offices or in a special service on the FTS website.

Usually when registering new organization in the tax office, employees of the latter provide a list of local mandatory taxes. So, the transport tax for legal entities in 2017 in the Tambov region for cars is paid at the following rates (rubles per horsepower)

Example 1... Calculation of transport tax 2017 for legal entities registered in the Tambov region. The company Planeta LLC has three passenger cars on its balance sheet:

1. With a capacity of 160 horsepower.
2. The power of the second was 140 horsepower.
3. The third with a capacity of 210 horsepower.

Calculation of tax for the year: 160 * 50 + 140 * 30 + 210 * 75 \u003d 8,000 + 4,200 + 15,750 \u003d 27,950 (rubles).

During the year, LLC Planeta must pay advance payments: 27 950: 4 \u003d 6 987.50 rubles in the following terms: before April 30, July 31, October 31 current year... The organization must pay the final tax calculation by March 1 of the next year.

Only organizations whose vehicles are registered in the Tambov region can use these rates and payment terms. Payment of transport tax by legal entities in 2017 in other regions may differ from the example given.

Vehicle Tax Return Tax Return

Having paid advance payments to the budget during the year, organizations at the end of the tax period (calendar year) are required to fill out and submit a tax return on transport tax, and then pay the rest of the tax. Why exactly in this order: declaration first, then payment?

The fact is that within a year, changes in the composition of equipment may occur in the organization: something was written off or sold, something was bought or received as a contribution to the authorized capital. When preparing the annual tax return for transport tax, all these changes are taken into account and the final settlement with the budget is made.

Example 2. CJSC "Vostok", located in the Tambov region, as of January 1, 2016 had 5 passenger cars: 140 hp, 120 hp, 210 hp and two 102 hp cars. On March 1, 2016, one 102 horsepower car was written off the balance sheet due to complete deterioration. On March 10, the company bought 2 units of equipment, 210 horsepower each. Tax calculation:

• 140 * 30 = 4 200
• 120 * 30 = 3 600
• 210 * 75 = 15 750
• 102 * 30 = 3060
• 102 * 30 = 3060:12 = 255 * 3 = 765
• 210 * 75 \u003d 15750: 12 \u003d 1312.50 * 10 \u003d 13125 * 2 \u003d 26250 (for 2 cars)

Total: 4,200 + 3600 + 15750 + 3060 + 765 + 26250 \u003d 53,625 rubles. Advance on transport tax 2017 for legal entities will be 53,625: 4 \u003d 13,406.25 rubles.

Explanations for the fifth and sixth points: if the vehicle was not on the balance sheet for a full calendar year, then the annual tax amount is divided by 12 months and multiplied by the number of months the vehicle has been on the farm. In this case, the month in which the car was written off is taken as a full one. The month of receipt of the vehicle is also taken as complete, regardless of the date of receipt.

Some changes are made to the forms of the tax declaration for transport tax every year, so the document must be filled in according to the form, follow the changes. Thus, the declaration for 2017 was amended by the order of the Federal Tax Service dated December 5, 2016 (No. ММВ-7-21 \\ 668 @) due to the introduction of the Platon system.

As with any tax return, a transport tax report can be submitted during a personal visit to the tax office or sent over the Internet to in electronic format... There is another way - to send it by postal parcel. In the first case, you must have an identity card with you; in the second, a verified electronic signature is required. When sent by mail to mandatory an inventory of the attachment is performed. An inventory is drawn up in two copies: one is embedded in the parcel, and the second remains with the sender.

The most time-consuming, but also the most reliable way of submitting the declaration is a personal visit to the tax service: if errors are found, they can be quickly corrected, the report can be urgently redone and returned again. With the electronic method, and especially with the postal method, the time for correcting errors is extended. So you can skip all the deadlines for submitting the declaration. Therefore, with these methods of sending (electronic and postal), the tax return should be submitted in advance in order to have time in stock for possible reworking of the document and correcting it.

Where to pay transport tax to legal entities 2017

Advance payments, as well as the final calculation of the transport tax, are paid by the organization at the place of registration. Payment terms are determined by the local law on transport tax for organizations in 2017. Violation of the deadlines for payment of tax, late submission of a tax return to the supervisory authority entails penalties.

In case of late payment of the transport tax, the regulatory authorities have the right to charge the defaulter with a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of Russia for each day of delay. For large enterprises with an extensive car park, the amounts can be impressive.

Penalties are payable with a specific budget classification code. On failure tax reporting and non-payment of transport tax on the company may be fined in the amount of 20 percent of the amount of unpaid tax.

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

Those people who have purchased a car should pay transport tax, while it is worth understanding that the owner of a powerful Mitsubishi Outlander, who has a large amount of "horsepower" under the hood, will have to pay much more money than a person who drives a simple LADA Kalina. A similar situation is developing against the background of the fact that the amount is directly related to several parameters of the car - its mass, engine power and even age, therefore, it will be different for everyone. There is a 2017 transport tax calculator in Russia, where you can drive in the parameters and get an approximate amount of payments (there is always an error in such programs), however, each car owner should know the basic calculation rules on his own.

Separately, it is necessary to discuss information that the tax base takes into account the class of the car, that is, very little money will have to be paid for a “simple vehicle”, but payments for an “elite car” increase. This issue is painful for many vehicle owners and constantly gathers a lot of controversy around itself (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 not clear.

In addition to all this, the amount of tax on transport depends on where exactly they will be calculated, so it is not surprising 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 be glad at least that they will remain the same as before. In general, the tax is calculated by the usual multiplication of the tax rate, which in each region will be different by the amount of horse power. However, this is only a standard formula, but in fact it is also taken into account how many years the car has been driving and what class it has.

You can find out from local authorities how much the transport tax in Moscow in 2017 will be, 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 is measured at 100 hp), you will have to pay about 2000 rubles, and the capital's car owners will pay only 7-8 hundred.

Although there is no exact information about the increase in the transport tax yet, it became known that the owners of cars weighing more than 12 tons may 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 already more than pay for the damage caused to road surfaces, so they simply need the benefits.

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

It is also necessary to recall the existence of some amendments to the law, because ignorance of them does not absolve from responsibility. A few years ago, the government decided that each car owner must report his attempt to the tax service on his own (earlier 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 lot fine (about 20% of the tax amount).

There have been no changes in the preferential sphere of taxation of citizens with cars, so the transport tax benefits will still remain, however, as the conditions for their accrual. The exact list of benefits must be found out at the place of your residence (car registration), because the authorities reserve the right for local authorities to add or remove some benefits at their discretion.

In general, one cannot but focus on the fact that tax payments on transport should be, if not completely canceled, then substantially changed, because today there is a rather "interesting" situation. It does not take into account that the cars of pensioners, for example, start up once a year, and they have to pay for them the same 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 cancellation of this payment is already close, because the amount that the tax services collect is still not enough to repair the roadway, and this problem is usually solved (as far as possible) with the funds received from the sale oil. In the future, practically nothing will have to be changed, just after the increase in fuel prices, only those owners of cars who drive them will pay for the repair of road surfaces.

Transport tax 2017 rates

The transport tax depends on the tax base and the tax rate (clause 2 of article 362 of the Tax Code of the Russian Federation). For cars and trucks, the base is horsepower. Information about the capacity is PTS.

The tax rate can be found in the regional law. The rates differ even in neighboring areas. For example, in Moscow, the tax rate on cars with power up to 100 hp. - 12 rubles, and in the Moscow region - 7 rubles.

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, article 361 of the RF Tax Code).

Transport tax rates in 2017:

Increasing coefficients for transport tax

Recall that the owners of trucks weighing more than 12 tons are obliged to transfer payments for damage to roads in the Plato system. From July 3, 2016, the transport tax can be reduced for this fee.

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

Transport tax for pensioners 2017

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

How retirees can get benefits in 2017

In order for citizens of retirement age to be able to receive transport tax benefits, they must submit an application to the tax inspectorate at their place of residence. The right to transport taxes is active, in other words, pensioners can receive the privilege only when they have applied with the documents to the tax office, and also wrote 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, retirees must indicate the grounds for eligibility, as well as their status and a link to the regional law on tax incentives for transport. It is also necessary to add to this list the indications of the vehicle and its registration state number. Pensioners should not forget to attach a copy of their pension certificate to their application.

Examples in the area of \u200b\u200btransport tax incentives

In the capital, elderly people are not included in the list of persons who are eligible for transport tax benefits. In 2017, according to the latest amendments, in the law of the city of Moscow "On transport tax" any privileges on transport are provided exclusively to large families.

If we talk about St. Petersburg, then here pensioners can not pay taxes only for one vehicle that was registered as a pensioner, provided that the vehicle is:

A boat, motor boat or other water vehicle. The exception is yachts and other sailing-motor vessels, whose engine power is up to and including 30 horsepower;
a domestic passenger car with an engine capacity of up to 150 horsepower.

In old age, pensioners in Novosibirsk can 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 engine power up to 40 hp may not pay tax on transport.
transport tax in the amount of 5 percent - in respect of objects from the category "Other self-propelled vehicles, mechanisms on pneumatic or caterpillar tracks".

Who is exempt from paying tax

All of the above suggests that pensioners are provided with certain tax discounts. However, are there any options that are completely exempt from transport taxes? An article from the tax code of Russia says that there is a list of vehicles that cannot be taxed, so that the owners are 100% exempt from paying taxes.

Among such means, it is necessary to highlight rowboats, motor boats with an engine, the power of which is not more than 5 hp. Also, cars are passenger cars that were specially created for the disabled. In other words, if this vehicle is owned by a pensioner, then it is not subject to transport tax.

Transport tax incentives 2017

Who is exempt from paying transport tax

A taxpayer is a person who must pay tax on their 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 organizers of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi in accordance with Article 3 of Federal Law N 310-FZ "On the organization and holding of the XXII Olympic Winter Games and 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 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 2014 Winter Games in the city of Sochi and the development of the city of Sochi as a mountain-climatic resort. preparation and holding of the 2018 FIFA World Cup in the Russian Federation, the 2017 FIFA Confederations Cup 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 Russia-2018 Organizing Committee, subsidiaries of the Russia-2018 Organizing Committee, FIFA media information producers, FIFA suppliers of goods (works, services) are not recognized as taxpayers. in the Federal Law "On the preparation and holding of the 2018 FIFA World Cup in the Russian Federation, 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 purposes 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 does not in any way belong to this category. But at the federal level, benefits are provided 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 withdrawn from the following types of vehicles:

Are not subject to taxation:

1) rowboats, as well as motor boats with an engine of no more than 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 the social protection authorities in established by law okay;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) of organizations and individual entrepreneursthe main activity of which is the implementation of passenger and (or) cargo transportation (as amended by Federal Law N 368-FZ);
5) tractors, self-propelled harvesters of all brands, special vehicles (milk trucks, livestock trucks, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance) registered with agricultural producers and used in agricultural work for the production of agricultural products ;
In accordance with Federal Law No. 145-FZ, from January 1, 2017, in subparagraph 6 of paragraph 2 of Article 358, the words "to federal executive bodies, where legislatively" will be replaced by the words "to federal executive bodies and federal state bodies, in which the legislation of the Russian Federation" ...
6) vehicles belonging to the right of operational management of the federal executive bodies, where the military and (or) service equivalent to it is legally provided for (as amended by Federal Law N 283-FZ);
7) vehicles on the wanted list, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;
8) air ambulance and medical service aircraft and helicopters;
9) ships registered in the Russian International Register of Ships (clause 9 was introduced by Federal Law N 168-FZ);
10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling vessels (clause 10 was introduced by Federal Law N 268-FZ).

For a more illustrative example, we decided to draw up a table that will display information about each vehicle category, the amount of benefits, the grounds for granting benefits and who can use it.

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

Who has transport tax exemptions in 2017

Each constituent entity of the Russian Federation has its own regional benefits. Surely each of you is interested in the question - what discount is provided for the payment of transport tax in your region? We will consider what benefits are provided in the city of Moscow and St. Petersburg.

We will now provide you with a list of individuals participating in the regional benefit system, and below we will take a closer look at each participant.

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, invalids of the Great Patriotic War;
War veterans, war invalids;
Disabled persons of groups I and II;
Former underage prisoners of concentration camps, ghettos and other places of detention created by the Nazis and their allies during the Second World War;
One of the parents (adoptive parents), guardian, guardian of a disabled child;
Persons with passenger cars with engine power 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 social protection of citizens exposed to radiation as a result of the Chernobyl disaster", Federal Laws N 175-FZ "On social protection of citizens of the Russian Federation exposed to exposure to radiation due to the accident in 1957 at the production association "Mayak" and the discharge of radioactive waste into the Techa river "and No. 2-FZ" On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site ";
Individuals who, as part of special risk units, were directly involved in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
Individuals who have received or have suffered radiation sickness or become 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 from childhood, recognized by a court as incompetent for one vehicle registered for citizens of these 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 Cavaliers of the Order of Glory;
Full Cavaliers 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;
Invalids of the Great Patriotic War;
Disabled combatants;
Disabled persons of groups I and II;
Citizens from among the disabled who have restrictions on the ability to work II and III degrees, recognized as disabled before January 1, 2010 without specifying the period of re-certification (the right to exemption from tax is retained without additional re-certification), citizens from among the disabled who have limitations on the ability to labor activity of II and III degrees, recognized as disabled before January 1, 2010 with the determination of the re-certification period (the right to exemption from tax remains until the next re-certification deadline);
Citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant;
Citizens who, as part of special risk units, were directly involved in testing nuclear and thermonuclear weapons, eliminating accidents at 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 (USSR) registered on them;
Citizens in relation to one domestic-made motorcycle or scooter registered on them (USSR);
Pensioners;
Spouses of military personnel, privates and commanding officers of the internal affairs bodies, the State Fire Service and state security bodies who died in the performance of military service (official duties), who did not remarry;
One of the parents (adoptive parents), guardians (trustees) with four or more children under the age of 18 in the family;
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 on them in accordance with the procedure established by the legislation of the Russian Federation, with the exception of water and air vehicles.

Transport tax relief for pensioners in 2017

When they reach retirement age, people think about how to get various benefits for themselves and, accordingly, ask the question - do pensioners pay vehicle tax?

As elsewhere, in order to receive a particular 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 incentives for retirees for the payment of vehicle tax on a car must be provided in your area. 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", in the northern capital, this benefit is provided. But it is given only if the pensioner drives a car of domestic production with an engine power of up to 150 horsepower inclusive. Tax incentives 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 TN, it is necessary to provide the FTS with a pension certificate, PTS and STS for the vehicle. Based on this, when asked whether pensioners are exempt from paying transport tax, I can confidently answer - yes, but not in all regions.

Transport tax exemption for large families in 2017

A large family is a big material expenditure, 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 an opportunity in some regions to abolish the payment of transport tax. To begin with, I would like to figure out when a family is considered to have many children. In Russia, according to the Federal Law "On State Support for Large Families", a large family is considered to be a family with three or more children, raising them up to the age of eighteen, and students in daytime secondary or higher education, until they finish their studies. In addition, children are taken into account who undergo compulsory military service, but no more than until they reach 23 years of age.

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 large families is provided at 100%. In order to get it, you must submit to the tax service an application, a certificate of a large family of the city of Moscow and information about the second parent (full name, address of residence).

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

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

Transport tax for disabled people of group 2 in 2017

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

In Moscow, benefits for disabled people of the 2nd group per vehicle are provided in 100% of the amount 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 inclusively or from the moment of release, which has passed more than 15 years. When contacting the tax service, you must have a certificate with you, which indicates the disability group and the period for which it is established.

Transport tax for disabled people of 3 groups in 2017

As a rule, the III group of disability is assigned to people with social disabilities, requiring social protection or assistance, due to health disorders with persistent, mildly or moderately severe disorders of body functions caused by diseases, consequences of injuries or defects leading to a not sharply or moderately pronounced restriction of one of the categories life activity or their combination.

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

Benefits for Labor Veterans

The title of Labor Veteran was awarded back in the days of the USSR to those who had a great 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 the transport tax. But these benefits are provided only if the region itself is able to pay taxes for the veterans. In other words, the authorities of each subject decide on their own to assign this benefit or not. Such benefits are not provided for Moscow and St. Petersburg.

Benefits for military pensioners

Benefits are also provided for military pensioners (war veterans). According to the law of the city of Moscow "On transport tax", veterans of this category are provided with a 100% discount on payment of transport tax. The right to receive benefits is provided for vehicles of various categories, one vehicle each with a capacity of up to 200 horsepower inclusive. To get this opportunity, you need to apply to the Federal Tax Service with a statement and certificate of a combat veteran.

The law of St. Petersburg "On transport tax" also gives military pensioners the right not to pay transport tax. If you apply to the tax service with an application and a certificate, then veterans of military operations will be granted tax benefits for a car in the amount of 100% for one vehicle with an engine power of up to 150 horsepower, or more than 15 years have passed since its release.

This list of applicants for benefits can be continued for a long time. In order to check which persons are eligible not to pay for TN in your region, you need to go to the FTS website, indicate the type of tax, tax period and select the region. After that, press the button "Find" and the service finds the specified region. Click on "More" and see the regional benefits.

Payment of transport tax 2017

Deadline for payment of transport tax by legal entities

The tax period for enterprises / organizations (legal entities) is a calendar year, reporting is a quarter. But since this is a regional factor, the terms and amounts, including advance payments, are adjusted by the 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 the organization (legal entity) has ceased to exist, the payment must be made within three months from the date of liquidation / reorganization.

Terms for 1 and 2 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 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 subjects have the right to refuse interim 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 set the deadlines for the payment of transport tax for residents of Moscow and the Moscow region until December 1 (inclusive) for the previous (expired) tax period (calendar year). If the last payment date coincides with a day off, it is postponed until the next working day.

If these deadlines are not met, you can get a considerable fine, therefore, all individuals and legal entities are advised not to violate the Tax Code of the Russian Federation.

Transport tax not arrived 2017

The procedure for notifying car owners

Situations with receipts for transport tax change from year to year, but the tendency of delays in the receipt of receipts or their absence in the mailboxes of citizens remains. For those who regularly pay tax, it is clear that it is difficult to fill out the receipt on their own, because the amount itself is important.

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

In this case, the amount of tax depends on a large number of factors:

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

If companies are required to independently calculate tax, then citizens (that is individuals) are exempted from this. That is why they must receive an envelope from the inspection. It already contains a completed receipt, which you only need to pay at the bank or via the Internet.

The deadline for receiving the notification is 30 days before the due date. The actual delivery time for a certified letter is considered by the tax office as six days from the date of dispatch.

Why didn't you receive the notification?

There may be several reasons for this.

Let's consider the main ones:

1. errors of the postal service (the letter can 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 the calculation of taxes, in connection with which there was a delay;
4. the letter was stolen from a badly closed mailing address;
5. the car was registered to another person, to whom the letter will be sent.

This is just a number of reasons that may result from non-receipt of the receipt. The most important question is: what to do? Someone thinks that a receipt that was not delivered on time is a reason not to pay tax, someone is looking for solutions, knocking over thresholds. Let's talk about what the exit 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, they contact the Federal Tax Service and notify that the vehicle has already been sold.

To do this, provide:

A statement asking you to sort out the error;
certificate of removal of the vehicle from the traffic police register;
sales agreement (copy, but have the original with you).

If there is no 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 legislation, 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. In addition, you can ask the inspector to what address the letter with the receipt is sent to in order to understand the reason for the absence of the coveted notification in the mailbox. If the address is correct, it 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 the bank branch.

Form of receipt PD-4. To fill it out, you need accurate data:

Tax amount;
Recipient's checkpoint (nine digits);
TIN of a citizen;
the beneficiary's current account bank details;
the name of the 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's Federal Treasury Department. Check with the tax office. Errors are not allowed, otherwise the payment amount will not pass.

Is it possible not to pay transport tax?

The absence of a notification in the mailbox does not exempt from the obligation to pay transport tax. As soon as the payment period expires, the default interest will automatically begin to accrue. It does not threaten citizens in only one case: if the FTS made a mistake and made a recalculation.

Even having received a receipt on time, you must:

1. check the data of the taxpayer;
2. check the details of the payee.

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

Payments are usually due in the fall, and receipts are sent in early spring. If the tax has not been paid (the reason does not matter), the amount payable will increase. Debt collection to the Federal Tax Service takes place through the court, where arguments that the receipt was not received at one time will not be accepted for consideration.

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

Transport tax KBK 2017

KBK 2017 transport tax

The 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, it will be necessary to transfer current payments.

The BCC transport tax, which organizations should apply 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

It depends on whether the company has correctly filled in the payment form for paying transport tax whether the money will go into the budget or not. And if the tax office does not see the payment, then it will charge interest and a fine. We will explain how to fill in the fields in which mistakes are most often made.

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

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

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

Date of the document. By general rule in field 109 record the date of signing the declaration. But this procedure applies if the company pays tax after reporting. If you pay an advance, then put 0 in the field. You must also fill in this field if you list fines or interest. If you are paying off the arrears at the request of the inspection, then put the date of the demand in the field. If you pay off the arrears voluntarily, then put 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

In March, companies that have cars should double-check whether the regional vehicle tax law has a clause on advances. If there is, then it is necessary to calculate the advance payment for the I quarter, and transfer it to the budget in April. The exact term is in the same law.

The article will help you do all this quickly and without errors. How to fill in dangerous fields in a payment order 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 - 2016 is that one owner pays the tax per month for the sale of a car and other transport. To calculate the tax, determine how many full months both owners own the vehicle. If the car was registered before the 15th, then for the new owner the month is considered complete. And he undertakes to pay the tax for this month. Conversely, if the previous owner removed the car from the register 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, as the car was deregistered before October 15. And Company-2 - for November – December 2016.

If a company has stolen a car before the 15th, inclusive, then there is no need to charge tax for this month (letter of the Ministry of Finance of Russia No. 03-05-05-04 / 14738). Check the date of the hijacking in the police report. And if there is no such date in it, be guided by the date of the reference.

Example:

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

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

Transport tax in 2017 for legal entities: how to list

KBK (field 104). The KBK of transport tax in 2017 for legal entities remains 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 the table (below) for all codes.

KBK transport tax in 2017 for legal entities

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

Tax period (field 107). Since companies transfer advance payments for transport tax on a quarterly basis, the value КВ.01.2017 must be entered in field 107 of the payment for the advance payment for the 1st quarter of 2017. For the advance payment for the II quarter, the value will be QV.02.2017, and for the third quarter - QV.03.2017.

Document date - basis of payment (field 109). In this field, you need to indicate 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 the reporting periods are not required. Therefore, in the payment order, in field 109, you must put 0 in advance (letter of the Ministry of Finance of Russia No. 02-08-12 / 7820).

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As the name implies, the tax payers are vehicle owners. What formula to use to calculate, in what time frame to transfer the transport tax - you will find this information in the article.

Transport tax is paid by the owners of the transport. The tax is regional, that is, the rate of transport tax depends on the decision of the regional authorities.

All the nuances regarding the transport tax for legal entities are in Ch. 28 of the Tax Code of the Russian Federation.

Most often, the tax is calculated on cars and buses that are on the company's balance sheet. However, for specific activities, the tax is paid from another type of transport. For example, a yacht club that rents out boats, boats or yachts will pay tax on this water transport. But it should be borne in mind that not all types of transport are subject to taxation. In the case of a yacht club, there is no need to count the tax on boats with a motor up to 5 horsepower (HP).

Another nine types of vehicles are tax-free. A list of them can be found in Art. 358 of the Tax Code of the Russian Federation.

Transport tax rate for legal entities in 2019

The main criterion on the basis of which the rate for this or that type of transport is established is engine power. The more powerful the transport, the higher the tax.

All rates are indicated in rubles per liter. from. In Art. 361 of the Tax Code of the Russian Federation, rates by type of transport are presented in the form of a table.

It is important to remember that most often regions change the value of rates. They are allowed to make them smaller or larger. But the final value should not differ from federal rates by more than 10 times.

Deadlines for payment of transport tax by legal entities in 2019

The deadline for paying transport tax for legal entities depends on the region.

Most often, the tax must be paid once a year before February 1 of the year following the reporting year. Thus, companies pay tax for 2018 until 01.02.2019. But the regions have the right to establish reporting periods. Then the transport tax will have to be paid quarterly.

Calculation of transport tax for legal entities

Legal entities must calculate the tax on their own, without waiting for the requirements of the Federal Tax Service.

To calculate the amount of tax, a company will need to know three quantities: capacity, tax rate and time of ownership of the vehicle. For expensive cars, the resulting value should be multiplied by a special coefficient (Art. 362 of the Tax Code of the Russian Federation).

Example No. 1. LLC "Snegir" has on its balance an Audi A3 with a capacity of 102 liters. from. Audi A3 car was bought in 2015. The cost of the car is 1,230,000 rubles, so the multiplying factor is not applied. Audi is registered in the Sverdlovsk region, where the tax rate for such a car, taking into account all parameters, is 9.4 rubles in 2018.

Accountant T. I. Karpov calculated the tax for 2018: 9.4 x 102 \u003d 958.80 rubles.

Example No. 2. LLC "Snegir" has on its balance a car Audi with a capacity of 140 liters. from. Audi was bought and registered on 03.03.2017. The cost of the car is 3,270,000 rubles, year of manufacture 2018, therefore, a multiplying coefficient of 1.5 is applied Audi is registered in the Sverdlovsk region, where the tax rate for such a car, taking into account all parameters, is 9.4 rubles in 2018.

Accountant T.I. Karpov calculated the tax for 2018: 9.4 x 140 x 1.5 x (10/12) \u003d 1,645 rubles.

Reporting

Once every 12 months, companies submit a transport tax return. This must be done before February 1.

It is clear from the name of the tax levy that it is paid by firms that have vehicles... This is a local, regional tax, and it is the local authorities who set the appropriate rate on it. All transport owners, both individuals and legal entities, must pay the duty on time. Chapter 28 of the Tax Code of the Russian Federation contains all the rules regarding the payment of the transport fee. In the article we will tell you how to calculate the transport tax for legal entities, the coefficients, the time frame in which the money must be transferred, and so on.

The payers of the transport tax are the companies in which the vehicles are registered. That is, taxes are paid by companies that have a car or other vehicle registered with the State Traffic Inspectorate. The obligation to transfer money to the state treasury remains in any case, even if the machine is not used for the direct needs of the company and does not generate income.

Typically, the tax is calculated on cars, trucks, and buses that are on the balance sheet of the company. But if a company is distinguished by a specific type of activity, it will pay a fee on another type of transport, for example, water transport. A yacht club that owns boats, boats and yachts and offers them for rent has an obligation to the state to pay the fee.

We would like to emphasize that only transport companies pay the fee. If the vehicle fleet is rented, and the construction vehicle is leased, the owner of the vehicle or vehicle is obliged to pay the transport tax.

How to calculate and pay?

Compared to individuals who, at the end of the annual tax term a notification is received about the need to pay the transport tax and its amount, legal entities are obliged to independently calculate the amount to be paid. The calculations made fit into the declaration, which must be submitted to the inspection at the place of registration of the LLC. Documents fixing the reporting of transport fees from legal entities in the inspectorate are accepted no later than the first working February day of the year following the reporting year. The tax, as we have already said, is local, which means that the regional authorities can provide for the payment of preliminary (advance) payments. They are paid to the treasury on a quarterly basis, but you do not need to submit a declaration to the inspectorate.

Just like for ordinary citizens, for legal entities the transport tax is calculated using a simple formula: the tax base multiplied by the rate. Let's figure out where to get these indicators. The rate is set for a specific type of transport according to an important criterion - the power of its engine. The amount of tax is directly related to this indicator - the more powerful the transport, the higher the rate on it, and the higher the tax. The engine power is found out elementary - it is indicated in the transport passport (PTS).

The rate is not fixed for the whole country - each region has the right to change the value, making it less or more. But local authorities are somewhat limited in this matter, since they have no right to raise or lower the rate more than ten times compared to the federal one. To find out at what rate the tax is calculated in a particular subject of the country, just go to the Internet or contact the tax office.

Increase or decrease factors can be added to the calculation formula. The multiplying coefficient (Кп) refers to expensive cars, the price of which is more than three million rubles. The coefficient also depends on the period of use of the car after its release - the older the "elite" car, the less tax will increase.

For more information on transport tax and how to calculate it, read

Calculation of transport tax for legal entities

We have already figured out that companies must calculate the amount of the fee themselves, without waiting for the FTS to require them to submit a declaration. The tax is calculated separately for each vehicle owned by the company. There are four points to know:

• tax rate;
• engine power;
• the time that the company owns the transport;
• whether it is necessary to apply reduction or increase factors.

Table 1. Examples of calculating transport tax

Video - Calculate and pay transport tax on a car

Calculation of advance payments

Tax base x tax rate x KP ratio (if any) x Kv / 4 ratio (number of quarters in a year).

Let's look at an example. Moscow LLC "Kvadrat" calculates advance payment for a Honda car worth six hundred thousand rubles and one hundred twenty-five horsepower. Since the Kp coefficient is not applicable, and the transport tax rate for Moscow is 25 rubles, the formula looks like this: (125 x 25 x 1) / 4 \u003d 781 rubles.

Terms of payment of transport tax

Regional authorities have the right to independently set the time frame in which the transport owners will transfer payments. But, according to chapter 362 of the Tax Code of the Russian Federation, this period cannot be set earlier than the first working day of February (most often this is the first day of the month). Advance payments, as we have already figured out, come on a quarterly basis. But upfront payments are optional for regional installations. If the authorities do not require the payment of tax four times a year, then the entire amount is paid in one.

Transport tax: changes

Since the beginning of 2016, a number of changes have taken place in Russia regarding the payment of vehicle tax for LLC:

1. According to chapter 362 of the Tax Code of the Russian Federation, the list of expensive cars posted on the website of the Ministry of Industry and Trade applies only to the period in which it is posted. There is no need to recalculate the levy for previous years.
2. The procedure for calculating the ownership ratio (Kw) was clarified according to the information that we indicated above (full months of ownership to the number of months in a year). Now the full month is the one when the vehicle was purchased before the fifteenth or removed from the register after the fifteenth.
3. For heavy vehicles appeared tax deduction, the amount of which is equal to payments for damage caused to highways by heavy vehicles. Thus, the tax levy for "heavy cargo" can be reduced completely, to zero.

Let's sum up

LLCs that own vehicles registered on them with the traffic police are required to pay vehicle tax. The amount of tax is calculated independently by the accounting department of the company. Annually, before February 1, a declaration must be submitted to the inspectorate stating the amount of tax. You need to submit documents to the tax office where the payer is registered.

When an organization buys a car or any other means of transportation, it becomes obliged to pay transport tax. In this regard, a lot of questions immediately arise. In particular, about how to make the correct calculation, about the rates and terms of payment. These and other questions will be discussed in this article.

Transport tax is imposed on the person who registered the transport for himself. Taxpayers as organizations calculate taxes on their own, while individuals pay taxes, the amount of which has already been calculated by the tax service.

The cost of transport tax paid by the organization is the difference between the calculated tax amount and in cash, which are included in the payment of upcoming taxes payable during the reporting period.

What properties are taxed?

The tax is levied on all transport moving by water, air and land with some exceptions:

• Boats on oars, as well as with a motor, the power of which does not exceed five horsepower;
• Light vehicles intended for driving with disabled people, as well as light vehicles with an engine below one hundred horsepower, issued with the help of social security authorities;
• Vessels used for fishing activities;
• Any type of passenger or cargo ship owned by organizations involved in the transport of goods and the transport of passengers;
• Tractors and other profile machines designed for the production and collection of agricultural products;
• Means of transportation that belong to the federal executive authorities;
• Vehicles that are considered stolen, provided that the fact of their theft is confirmed;
• Aircraft used in medicine and sanitation;
• Vehicles included in the Russian Maritime Register of Shipping;
• Marine vessels used for industrial purposes.

How to calculate

In order for a legal entity to calculate the transport tax for each vehicle separately, you need to use the formula:

Tax rate * taxable base * (tenure expressed in months / 12) * multiplying factor \u003d tax value.

If necessary, the cost of which is more than 3 million rubles, then in this case a multiplying coefficient is applied. For example, if the cost of a new car is 3-5 million, then the coefficient for calculating the transport tax is 1.5. This value will begin to decrease (eventually to 1.1) until 3 years have passed since the car was manufactured. If the cost of a new car is 10-15 million when it is used for 10 years, then the coefficient will be 3. If the cost is more than 15 million with a service life of up to 20 years, the coefficient is also 3.

About tax rate

Transport tax rates are determined by the laws of the regions of the Russian Federation. Also, the regions of the Russian Federation can carry out their own differentiation of tax rates, which depends on:

• The engine, its horsepower;
• Gross tonnage;
• Categories of vehicles;
• Service life of vehicles.

When assigning tax rates based on the service life of vehicles, it should be borne in mind that the service life from the moment of production of the vehicle is determined by its state as of January 1 of this year, starting from the year that follows the year of the vehicle's creation.

About tax base

The taxable base is the engine power, i.e. the horsepower indicated in the documents in which the vehicle data is recorded.

If we are talking about air and water vehicles that do not have engines or for which it is impossible to determine the gross tonnage, then the taxable base is assigned as a unit of the vehicle.

When transport tax is no longer charged

Transport tax is not charged in the following cases:

• When the tax (fee) is paid;
• With the onset of death of an individual;
• The occurrence of other conditions, which, according to the legislation, may be the basis for the suspension of payment of a specific tax or fee.

Such circumstances include the deregistration of a vehicle in the registering authorities. There was no other reason for the tax payment to be stopped.

About payment terms

The appointment of payment terms is due to the legislative bodies of different regions of the Russian Federation.

As a rule, there are reporting periods for legal entities, the so-called quarters - the first, second, third. In this case, the legal entity makes an advance payment, the due date of which is the last day of the month that goes for reporting period... However, the regions of the Russian Federation have the right to relieve organizations of the need to pay taxes several times a month. This allows legal entities to make payments only once a year.

Payment is due until February 1 of the year that goes with the reporting year. In this case, a declaration is submitted.

2019 tax

You must pay for the 2019 transport tax no later than February 1, 2020.

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