Transport tax for the 1st quarter terms. When do you need to pay transport tax? Who pays transport tax
Advance payments for transport tax (TN) - who should transfer them and when, how are they calculated? We will answer these questions in this article.
Who must pay advance payments for transport tax
To pay transport tax must be those persons (legal or natural) on which vehicles recognized as subject to taxation of TN are registered (Article 357 of the Tax Code of the Russian Federation). At the same time, the procedure for calculating and paying tax for organizations and citizens is different: organizations calculate the tax independently, and for individuals the tax amount is calculated by the tax authority based on information from the State Traffic Safety Inspectorate (clause 1 of Article 362 of the Tax Code of the Russian Federation).
The obligation to make advance payments for transport tax can be introduced only for organizations (clauses 1, 2 of Article 362 of the Tax Code of the Russian Federation). Citizens pay tax in a lump sum based on the information received from tax notice(Clause 3 of Article 363 of the Tax Code of the Russian Federation).
Read about the basic rules for calculating TN for legal entities in the material.
Deadlines for payment of advance payments for transport tax
TN is a regional tax, therefore some features of its payment are determined by the authorities of the constituent entities of the Russian Federation by the relevant law (Article 356 of the Tax Code of the Russian Federation). In particular, for taxpayers-organizations, the law of the subject establishes the procedure and deadlines for paying tax, including the presence/absence of an obligation and the deadlines (if an obligation is established) for making advance payments for transport tax.
For example, an advance payment system operates in the Moscow region. In accordance with paragraph 1 of Art. 2 of the Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ, organizations pay advance payments no later than the last day of the month following the expired reporting period.
An essentially similar procedure is provided for in subsection. 1 clause 1 art. 9 of the Law of the Nizhny Novgorod Region No. 71-Z dated November 28, 2002, according to which advance payments for transport tax are made within the following terms:
- for the first quarter - April 30;
- for the second quarter - July 31;
- for the third quarter - October 31.
At the same time, the region may not introduce advance payments for transport tax.
How to calculate an advance payment for transport tax
Advance payments for transport tax are calculated based on the results of the reporting periods. The reporting periods are the I, II and III quarters (clause 2 of Article 360 of the Tax Code of the Russian Federation).
The payment amount is determined as ¼ of the product of the tax base and the tax rate (clause 2.1 of Article 362 of the Tax Code of the Russian Federation). This takes into account the so-called ownership coefficient and the increasing coefficient for expensive cars.
In general, the calculation formula looks like this:
AP = ¼ × NB × NS × Kv × Kp,
where NB is the tax base (for a car this is the engine power in horsepower), NS is the tax rate, Kv is the ownership coefficient, Kp is the increasing coefficient.
The tax rate is also set by the constituent entity of the Russian Federation, and it can not only vary significantly by region, but also change from year to year.
We explained what the transport tax rate depends on.
The holding rate is defined as the ratio of the number of complete months during which vehicle was registered to the taxpayer, by the number of calendar months in the tax (reporting) period. The month in which the right to own a vehicle arose before the 15th or was lost after the 15th is considered complete (clause 3 of Article 362 of the Tax Code of the Russian Federation).
The size of the increasing coefficient depends on the average cost and age of the car. Specific values of the coefficient are fixed in clause 2 of Art. 362 of the Tax Code of the Russian Federation.
Since 2018, for cars costing from 3 million to 5 million rubles. no older than 3 years, a single coefficient of 1.1 is applied ( read more in this publications ).
The list of expensive cars must be published annually by the Ministry of Industry and Trade.
The amount of advance payments for transport tax accrued during the tax period is reflected in the declaration submitted for the year as a value that reduces to the amount intended to be paid for last period year, the total amount of tax accrued for the tax period. At the end of the reporting periods, no reports are submitted.
The material will introduce you to the updated transport tax return “Filling out the transport tax return for 2018.”
Results
Only organizations have the obligation to make advance payments for transport tax (individuals pay the tax in one amount). The procedure and terms for payment of advances are established by regional legislation.
The payment amount is determined as ¼ of the product of the tax base and the tax rate, taking into account the ownership coefficient and the increasing coefficient for expensive cars.
The amount of advance payments for transport tax accrued during the tax period is reflected in the declaration.
Today, the tax paid by transport owners exceeds the property and land tax in terms of replenishment of the state budget. Despite the fact that parliamentarians are discussing its abolition or reduction, every car owner should know how to pay the transport tax (TN). Indeed, at the moment this type of payment is mandatory, and violation of the terms and procedure for payment leads to the imposition of penalties.
The responsibility to pay transport tax lies with legal entities ah and citizens who own a vehicle equipped with an engine. In addition to the car, this list includes a motorcycle, yacht, scooter, truck, plane, bus, helicopter, jet ski, motor sleigh, snowmobile, boat, etc.
The following vehicles are exceptions:
- low-power, designed to transport people with disabilities;
- air, medical purposes;
- vessels for transporting citizens, etc.
This type of tax is regional, that is, it goes to the budget of the region where it is established.
Another important note: tax is paid on all vehicles registered with the traffic police. Even if you do not use transport, you will still have to pay deductions from it. If you want to avoid this responsibility, deregister the car.
Payment deadlines for individuals
The current legislation determines by what date TN must be transferred to citizens - until December 1, 2017. Moreover, the amount calculated for 2016 is subject to transfer. It is worth noting that since 2016, the period for paying the fee has been increased by 2 months. Back in 2015, car owners made payments before October 1.
If the last day to pay tax falls on a weekend or holiday, the last payment date is postponed to the next business day.
Payment deadlines for organizations
The timing of full payment of transport tax on cars for legal entities depends on the legislation of a particular region. In general, a company, regardless of taxation, must pay transport tax no later than February 1 of the year following the reporting year. That is, for 2016 – no later than February 1, 2017. 
If local authorities If a decision is made to introduce reporting periods, the organization will have to submit tax returns and make advance payments 3 times per reporting year (since quarters are considered reporting). For example, for the first quarter of 2016, the organization must report and pay ¼ of the estimated annual amount of the transport fee no later than April 30, 2016, for the second quarter - no later than July 31, 2016, for the third quarter - no later than October 30. The company makes the final calculation and submission of the cumulative tax return for the entire year 2016 no later than February 1, 2017.
Who calculates the payment amount and how?
The calculation of the amount to be transferred to the budget by citizens is carried out tax authorities. To determine the car tax, the following formula is used:
Tax payable = Tax rate (they vary depending on the region) x Number of horsepower of the car x (Number of months of operation/12)
After payment, employees tax service send registered letters with notifications to all taxpayers at their place of registration. They contain information about when and how to pay transport tax, and in what amount. In 2017, tax notices are sent between April and September.
If you have not received a notification, but you know that you must pay transport tax, it is better not to hide this information, but to go to the nearest tax office.
Since 2015, a law has been in force according to which citizens themselves must report the presence of vehicles that are subject to taxation. If you became a car owner in 2016, but the payment notice was not received in 2017, then you must contact the Federal Tax Service before the end of 2017.
Payment methods
Exist various ways transfer of collection from cars to the budget. The most common are the following:
- select the section “Payment of taxes for individuals”;
- indicate the necessary details;
- select “Transport tax”;
- indicate additional necessary information (for example, the amount of payment);
- choose non-cash payment.
Remember: pay your fee through the terminal using someone else’s bank card impossible, since there is no possibility of facial identification.
You can pay the fee in a similar way on the State Services website.
Responsibility for violation of payment deadlines
The main type of punishment for failure to repay tax debts is the accrual of penalties. The penalty is calculated from the first day of non-payment and for each calendar (including weekends and holidays) day of delay in the amount of 1/360 of the refinancing rate established during the period of arrears.
Additional penalties:
- sending a notice to the work address to pay off wage arrears;
- compensation of debt through the sale of the debtor’s property;
- restrictions on travel abroad;
- a fine of 20% or 40% of the debt amount, depending on whether mandatory payments were not made intentionally or unintentionally.
Summarizing all of the above: individuals - owners of vehicles registered with the State Traffic Safety Inspectorate, pay the tax on cars no later than December 1 of the year following the reporting year, and legal entities - no later than February 1.
The tax base
The tax base is:
- engine power in horsepower - for vehicles with engines (except for air vehicles with jet engines);
- gross tonnage in registered tons - for non-self-propelled (towed) water vehicles;
- nameplate statistical thrust of a jet engine in kilograms of force - for aircraft with a jet engine;
- vehicle unit – for other water and air vehicles.
Determine the tax base separately for each vehicle.
Such rules are established by Article 359 of the Tax Code of the Russian Federation.
Vehicle power
Situation: how to determine the power of a vehicle to calculate transport tax?
Determine the engine power according to the data specified in the technical documentation.
For example, according to the data of the vehicle passport (PTS) (clause 18 of the Methodological Recommendations, approved by order of the Ministry of Taxes and Taxes of Russia dated April 9, 2003 No. BG-3-21/177). If the technical documentation does not contain the necessary data, determine the power of the vehicle based on an examination carried out in accordance with Article 95 of the Tax Code of the Russian Federation (clause 22 of the Methodological Recommendations approved by Order of the Ministry of Taxes and Taxes of Russia dated April 9, 2003 No. BG-3-21/177) .
Situation: how to determine the tax base for transport tax if in the technical documentation of the vehicle the engine power is indicated in kW?
Recalculate the engine power using a special coefficient.
To calculate the tax base for transport tax, engine power must be expressed in horsepower (subclause 1, clause 1, article 359 of the Tax Code of the Russian Federation). If in the technical documentation this indicator is expressed in kW, it must be recalculated using the formula:
Round the result obtained according to the rules of arithmetic to the second decimal place. This procedure is provided for in paragraph 19 of the Methodological Recommendations, approved by order of the Ministry of Taxes and Taxes of Russia dated April 9, 2003 No. BG-3-21/177.
If the horsepower of a car (including a hybrid) is expressed in fractional numbers, then when calculating the fee, you should apply the tax rate established for the power interval in which the result falls (without rounding). For example, if the car engine power is 100.6 hp. p., you need to apply the tax rate established for cars over 100 liters. With. up to 150 l. With. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated October 31, 2012 No. 03-05-07-04/18.
When calculating the tax amount, do not round the engine power indicator either.
An example of determining the tax base for calculating transport tax. In the PTS, the engine power is indicated in kW
The organization purchased a truck with an engine power of 210 kW. The accountant determined the tax base for calculating transport tax as follows:
210 kW × 1.35962 = 285.52 l. With.
The tax rate for this category of vehicles is 8.5 rubles/l. With.
The tax amount was:
285.52 l. With. × 8.5 rub./l. With. = 2426.92 rub.
Tax rates
Transport tax rates are established by the laws of the constituent entities of the Russian Federation (Article 361 of the Tax Code of the Russian Federation). In the Tax Code of the Russian Federation, transport tax rates are established depending on vehicle category and engine power (clause 1 of article 361 of the Tax Code of the Russian Federation). Regional laws may provide for other tax rates, increased or decreased, but not more than 10 times (clause 2 of Article 361 of the Tax Code of the Russian Federation).
In addition, regional laws may provide for differentiated tax rates depending on the category of vehicles, the number of years that have passed since the vehicle was manufactured, and (or) their environmental class. This is stated in paragraph 3 of Article 361 of the Tax Code of the Russian Federation.
To calculate transport tax, the number of years that have passed since the year of manufacture of the vehicle is determined in calendar years. The number of calendar years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year. The counting of years begins on January 1 of the year following the year of manufacture of the vehicle and includes the year for which the tax is paid. This procedure is established by paragraph 2 of paragraph 3 of Article 361 of the Tax Code of the Russian Federation and is explained in letters of the Ministry of Finance of Russia dated May 27, 2011 No. 03-05-05-01/36, dated March 29, 2010 No. 03-05-05-04/ 08.
An example of determining the number of years that have passed since the year of manufacture of a truck to calculate transport tax
The organization's balance sheet includes a truck manufactured in May 2011. In the region where the organization operates, differentiated transport tax rates are established depending on the number of years that have passed since the year of manufacture of the vehicle. The calculation of this amount includes all tax periods starting from January 1, 2012 until the end of the period for which the tax is paid. When determining the number of years that have passed since the year of manufacture of the car, to calculate the tax for 2016, the accountant takes into account five years - 2012, 2013, 2014, 2015 and 2016.
Tax calculation
Calculate transport tax in the manner prescribed by Article 362 of the Tax Code of the Russian Federation and regional laws. The calculation procedure depends on whether reporting periods for transport tax are established by regional legislation or not.
If reporting periods are not established, for example, in Moscow (Moscow Law of July 9, 2008 No. 33), then transport tax must be paid once a year. If reporting periods are established, for example, in the Moscow region (Article 2 of the Moscow Region Law of November 16, 2002 No. 129/2002-OZ), then the organization must calculate advance payments during the year. The size of each advance payment is equal to 1/4 of the annual tax amount (clause 2.1 of Article 362 of the Tax Code of the Russian Federation).
In regions where reporting periods for transport tax are not established, determine the annual collection amount using the formula:
This is stated in paragraph 2 of Article 362 of the Tax Code of the Russian Federation.
An example of calculating transport tax for a truck
On the balance sheet of the organization (Moscow) there is a truck with an engine power of 155 hp. With. The tax rate for this category of vehicles is 38 rubles. for 1 l. With. (Article 2 of the Law of Moscow dated July 9, 2008 No. 33). Tax reporting periods are not established.
155 l. With. × 38 rub./l. With. = 5890 rub.
An example of calculating transport tax for a non-self-propelled vessel (barge)
On the balance sheet of the organization (Moscow) there is a non-self-propelled vessel (barge) with a gross tonnage of 1,500 registered tons. The transport tax rate for this category of vehicle is 200 rubles. per ton (Article 2 of the Law of Moscow dated July 9, 2008 No. 33). Tax reporting periods are not established.
The organization's accountant calculated the tax as follows:
1500 t × 200 rub./t = 300,000 rub.
When calculating the advance payment for transport tax, use the formula:
This is stated in paragraph 2.1 of Article 362 of the Tax Code of the Russian Federation.
Calculate the total amount of transport tax for the year using the formula:
Such rules are established by Article 362 of the Tax Code of the Russian Federation.
If, as a result of the calculation, the tax amount turns out to be in kopecks, it must be rounded according to the rules of arithmetic. That is, values less than 50 kopecks should be discarded, and values 50 kopecks and more should be rounded to the full ruble (clause 6 of article 52 of the Tax Code of the Russian Federation).
Prestigious cars
The calculation of transport tax for passenger cars, the average cost of which exceeds RUB 3,000,000, has some peculiarities. For such vehicles, the amount of transport tax must be determined using increasing coefficients .
The formula for calculating transport tax for expensive passenger cars is as follows:
This procedure is provided for in paragraph 2 of Article 362 of the Tax Code of the Russian Federation.
The lists of passenger cars for which transport tax must be paid, taking into account increasing factors, are established by the Ministry of Industry and Trade of Russia.
Situation: how to use lists of expensive cars when calculating taxes ?
When calculating the transport tax on a car for 2015, use the list published in 2015. When calculating transport tax for 2016, use the list published in 2016.
The Russian Ministry of Industry and Trade must post the lists of cars for which an increasing factor is applied on its website. website no later than March 1 of each year. Each list is used when calculating transport tax only for the year in which this list was published (clause 2 of Article 362 of the Tax Code of the Russian Federation). Therefore, when calculating transport tax for 2015, use scroll, published February 27, 2015. When calculating transport tax for 2016, use the list published in 2016.
Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated June 1, 2015 No. 03-05-04-04/31532, addressed to the Federal Tax Service.
The list of passenger cars was compiled taking into account the Procedure for determining the average cost of cars, approved by Order of the Ministry of Industry and Trade of Russia dated February 28, 2014 No. 316. However, in practice, car owners do not use this order when calculating the transport fee. One thing is important for them: which price group in the lists the car model they own is assigned to. The actual cost of the car or the price at which the car was purchased does not matter for calculating the tax. Even if a model included, for example, in the first price group was purchased for less than 3,000,000 rubles, you still need to calculate the transport tax on the car taking into account the coefficients provided for this group.
To select a coefficient, determine the duration of the period that has passed since the year of manufacture of the car, taking into account the year of manufacture (clause 2 of Article 362 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 11, 2014 No. 03-05-04-01/28303, Federal Tax Service of Russia dated July 7, 2014 No. BS-4-11/13195).
Apply the coefficients, including when calculating advance payments (clause 2.1 of Article 362 of the Tax Code of the Russian Federation).
An example of calculating transport tax for an expensive passenger car for 2015
The balance sheet of the organization (Moscow) consists of:
– Audi A8 passenger car (3.0 TFSI) with an engine power of 310 hp. pp., 2013 release. The car was purchased in 2014 on the secondary market for RUB 2,500,000;
– Mercedes-Benz GL 350 passenger car with an engine power of 333 hp. pp., 2015 release. The car was purchased in January 2015 at a dealership for RUB 5,200,000.
Both models are on the list of cars for which vehicle transport tax must be charged taking into account an increasing coefficient. Despite the fact that the actual cost of an Audi is less than 3,000,000 rubles, and a Mercedes-Benz is more than 5,000,000 rubles, the transport tax for them must be paid taking into account multiplying factor, provided for cars in the price group from 3 to 5 million rubles.
To determine the increasing coefficients for 2015, the duration of the periods that have passed since the year of production of the cars is:
- for an Audi car – more than two years. Increasing factor – 1.1;
- for a Mercedes-Benz car – less than one year. Increasing factor –1.5.
The tax rate for this category of cars is 150 rubles. for 1 l. With. (Article 2 of the Law of Moscow dated July 9, 2008 No. 33). Tax reporting periods are not established.
The organization's accountant calculated the transport tax on the car as follows:
- for an Audi car – RUB 51,150. (310 hp × 150 rub./hp × 1.1);
- for a Mercedes-Benz car – RUB 74,925. (333 hp × 150 rub./hp × 1.5).
Incomplete tax period
An organization may be the owner of a vehicle for an incomplete tax period. For example, if a car was purchased (sold) and registered (deregistered) in the middle of the year. Sometimes vehicles are registered and deregistered during the same reporting (tax) period. In these cases, calculate the amount of transport tax (advance payment) based on the actual number of months of registration of the vehicle, taking into account the vehicle utilization rate (clause 3 of Article 362 of the Tax Code of the Russian Federation).
Starting with calculations for 2016, take the month of registration (deregistration) as full if the vehicle was:
- registered until the 15th (inclusive);
- deregistered after the 15th.
Do not include the month of registration (deregistration) in the tax calculation if the vehicle was:
- registered after the 15th;
- deregistered until the 15th (inclusive).
Determine the amount of the advance tax payment, taking into account the vehicle utilization rate, using the formula:
| Advance payment for transport tax when using a vehicle during an incomplete reporting period | = | The tax base | × | Tax rate | × | 1/4 | × | Number of months during which the vehicle was registered with the organization | Number of months in the reporting period |
Determine the amount of tax taking into account the vehicle utilization rate using the formula:
This calculation procedure is recommended in letters of the Ministry of Finance of Russia dated February 1, 2013 No. 03-05-06-04/21, dated March 6, 2009 No. 03-05-06-04/24, dated September 23, 2008 No. 03 -05-05-04/23, Federal Tax Service of Russia for Moscow dated December 2, 2008 No. 18-12/1/112010.
Calculation of transport tax: example. The vehicle was purchased and sold within one year. Tax reporting periods are not established
In March 2015, an organization (Moscow) purchased a truck with an engine power of 155 hp. With. In the same month, the vehicle was registered with the traffic police.
In September 2015, the car was deregistered and sold. Thus, the vehicle was registered with the organization for seven months (March, April, May, June, July, August, September).
The tax rate for the specified car is 38 rubles. for 1 l. With. (Article 2 of the Law of Moscow dated July 9, 2008 No. 33). Tax reporting periods are not established.
The tax amount taking into account the vehicle utilization rate is equal to:
155 l. With. × 38 rub./l. With. × 7 months : 12 months = 3436 rub.
An example of transport tax calculation. The vehicle was registered and deregistered within one year. Tax reporting periods are established
In March, the organization (Elektrostal, Moscow region) purchased a truck with an engine power of 145 hp. With. The number of years that have passed since the year of manufacture of this car is over five. In the same month, the vehicle was registered with the traffic police.
In October, this car was sold and deregistered. Thus, the vehicle was registered with the organization within eight months, including:
- in the first quarter – one month (March);
- in the second quarter – three months (April, May, June);
- in the third quarter – three months (July, August, September);
- in the fourth quarter – one month (October).
The advance payment amount for the first quarter is:
The vehicle utilization rate in the second and third quarters is 1 (3 months: 3 months). Therefore, the amount of the advance payment for the 2nd and 3rd quarters is 1160 rubles. (145 hp × 32 rub./hp × 1/4).
The amount of transport tax for the year is:
145 l. With. × 32 rub./l. With. × 8 months : 12 months = 3093 rub.
The amount of transport tax that is payable at the end of the year is equal to:
3093 rub. – (387 rub. + 1160 rub. + 1160 rub.) = 386 rub.
The owner of a vehicle can deregister it in one region and register it in another. For example, when redistributing vehicles between separate divisions of the same organization. In this case, use general rules tax calculation.
If re-registration took place before the 15th (inclusive), then for this month the transport tax must be calculated and paid according to the rules in force at the new location of the vehicle. If the re-registration took place after the 15th, then for this month the transport tax must be calculated and paid according to the rules of the region in which the vehicle was originally registered. And starting from the next month, the tax must be calculated and paid according to the rules in force at the new location of the vehicle.
This procedure is established in paragraph 3 of Article 362 of the Tax Code of the Russian Federation.
There is no need to pay tax on cars that are wanted.
To do this, the fact of theft (theft) of a car must be confirmed by internal affairs bodies (subclause 7, clause 2, article 358 of the Tax Code of the Russian Federation).
If the car was stolen in the middle of the year, use the vehicle utilization rate when calculating the vehicle tax.
Calculate the coefficient based on the number of months during which the car was registered with the traffic police and was not reported as stolen.
The month of registration and the month of theft should be taken as full if the car was:×
Tax rate
×
Number of months during which the vehicle was not reported stolen
Number of months in the tax period
This calculation procedure follows from paragraph 3 of Article 362 of the Tax Code of the Russian Federation and paragraph 30 Guidelines, approved by order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21/177, and confirmed in the letter of the Federal Tax Service of Russia dated April 7, 2010 No. 3-3-07/475.
An example of transport tax calculation. In the middle of the year the car was stolen. Reporting periods for transport tax are not established
In January, a truck with an engine power of 155 hp was listed on the balance sheet of the organization (Moscow). With.
The transport tax rate for the specified vehicle is 38 rubles. for 1 l. With. (Article 2 of the Law of Moscow dated July 9, 2008 No. 33). Tax reporting periods are not established.
Thus, the car was in the possession of the organization for nine months (January–April, August–December).
The tax amount for the year is:
155 l. With. × 38 rub./l. With. × 9 months : 12 months = 4418 rub.
An example of transport tax calculation. In the middle of the year the car was stolen. Reporting periods for transport tax have been established
In January, a truck with an engine power of 145 hp was listed on the balance sheet of the organization (Elektrostal, Moscow Region). With. The number of years that have passed since the year of manufacture of this car is over five.
The tax rate for the specified car is 32 rubles. for 1 l. With. (Article 1 of the Law of the Moscow Region of November 16, 2002 No. 129/2002-OZ).
In April, the car was stolen. The fact of theft was confirmed by the original police department certificate.
In August, the car was found and returned to the owner.
The vehicle was in the organization's possession for nine months, including:
- in the first quarter – three months (January, February, March);
- in the second quarter – one month (April);
- in the third quarter – two months (August, September);
- in the fourth quarter – three months (October, November, December).
The amount of the advance payment for the first quarter is equal to:
145 l. With. × 32 rub./l. With. × 1/4 = 1160 rub.
The amount of the advance payment for the second quarter is:
145 l. With. × 32 rub./l. With. × 1/4 × 1 month. : 3 months = 387 rub.
The advance payment amount for the third quarter is:
145 l. With. × 32 rub./l. With. × 1/4 × 2 months : 3 months = 773 rub.
The amount of transport tax payable at the end of the year is:
145 l. With. × 32 rub./l. With. × 9 months : 12 months – (1160 rub. + 387 rub. + 773 rub.) = 1160 rub.
Like all other regions of Russia, transport tax Moscow for 2016 pays annually on the basis of its own separate law. Let's look at its features. Moreover, the deadline for deducting this tax in Moscow is approaching.
Main document
Moscow City Law No. 33 “On Transport Tax” was adopted on July 9, 2008. This is fundamental for Moscow law on transport tax for 2016 year. Because it installs:
- rates;
- payment procedure;
- payment terms;
- privileges.
I wonder what Moscow city law on transport tax in 2016 year has not undergone any changes. Moreover: Moscow deputies introduced the most recent amendments to it at the beginning of 2015. This means that for Moscow car owners - businesses and individuals - the same rules apply.
As seen, transport tax in Moscow for 2016 for individuals and legal entities establishes the same normative document. Let's pay attention to some of his key positions.
Payment deadline
Paragraph 1 of Article 363 of the Tax Code of the Russian Federation states that the procedure and terms for deducting transport tax, as well as advance payments for it, for organizations are established by regional law.
So here it is: deadline for payment of transport tax in Moscow for 2016 year – February 05, 2017. However, according to the calendar, it will be Sunday - a day off. Therefore, the deadline automatically moves to 02/06/2017 – Monday.
Besides, for legal entities in Moscow transport tax for 2016 the year does not provide for the deduction of advance payments. This speaks, among other things, about the fairly solid financial basis of the Moscow budget.
Do not confuse the deadline for paying transport tax in Moscow with the deadline for submitting a declaration for it. The last one is a little shorter and ends on February 1, 2017 inclusive.
As for ordinary car owners - individuals, as well as individual entrepreneurs, then for them the deadline for deducting tax for their transport is strictly regulated by the Tax Code of the Russian Federation: for 2016 - until December 1, 2017 (clause 1 of Article 363 of the Tax Code of the Russian Federation).
Current transport tax rates for 2016: Moscow
For Moscow transport tax table for 2016 year is given in Article 2 of the capital law. We present the rates for the most common transport facilities (see table).
| Vehicles and tax rates in Moscow | |
|---|---|
| Kind of transport | Rate, rub. |
| Passenger cars with engine power (per horsepower): | |
| 12 | |
| 100 – 125 hp (73.55 – 91.94 kW) inclusive | 25 |
| 125 – 150 hp (91.94 – 110.33 kW) inclusive | 35 |
| 150 – 175 hp (110.33 – 128.7 kW) inclusive | 45 |
| 175 – 200 hp (128.7 – 147.1 kW) inclusive | 50 |
| 200 – 225 hp (147.1 – 165.5 kW) inclusive | 65 |
| 225 – 250 hp (165.5 – 183.9 kW) inclusive | 75 |
| from 250 hp (over 183.9 kW) | 150 |
| Buses: | |
| up to 110 hp (up to 80.9 kW) inclusive | 15 |
| 110 – 200 hp (80.9 – 147.1 kW) inclusive | 26 |
| from 200 hp (over 147.1 kW) | 55 |
| Trucks: | |
| up to 100 hp (up to 73.55 kW) inclusive | 15 |
| 100 – 150 hp (73.55 – 110.33 kW) inclusive | 26 |
| 150 – 200 hp (110.33 – 147.1 kW) inclusive | 38 |
| 200 – 250 hp (147.1 – 183.9 kW) inclusive | 55 |
| from 250 hp (from 183.9 kW) | 70 |
It's no secret that Moscow transport tax rates for 2016 a year and generally holds up high level compared to other regions of Russia.
Basic transport tax benefits in Moscow for 2016 year
Transport tax benefits can be of 3 types:
- tax reduction;
- rate reduction;
- complete tax exemption.
According to Moscow law, only the latter type of benefit is valid in the capital. Although he is the most desirable.
Legal entities registered with their vehicles with the Moscow Federal Tax Service can legally avoid paying the tax in question in only 2 cases:
- the organization is engaged in the transportation of passengers (not taxis);
- the enterprise is a resident of a special economic zone in Zelenograd (benefit period - 5 years).
Many times more benefits are provided for individuals. However, not all so simple. For example, transport tax benefits for Moscow pensioners for 2016 year are not provided at all. Additional status is required to be exempt. For example:
- disabled/combat veteran;
- disability (only I and II groups);
- prisoner of fascism;
- have a disabled child;
- Chernobyl, etc.
For one vehicle large family in Moscow transport tax for 2016 hasn't paid for a year. That is, the car is registered to one of these parents (adoptive parents).
All car owners, both individuals and legal entities, must pay transport tax. This article will focus on organizations. You can find out how legal transport tax is paid. persons, how it is calculated and accrued, when it is paid, and much more.
Transport tax in 2016-2017 for legal entities
First of all, it is necessary to consider the features of the transport tax for legal entities:
- There are reporting periods. They are recognized as the first, second and third quarters. At the end of each reporting period, organizations must make advance payments. For each reporting period, submit tax reporting not necessary. This should only be done at the end of the year.
In some regions, the legislation does not establish reporting periods at all, and, therefore, the obligation to pay advances.
- The procedure for calculating the amount of tax. Companies must calculate the total amount of tax and advances entirely on their own, while tax officials do this for individuals. The formula for calculating transport tax in 2016 can be found in.
- Payment procedure. Transport tax for organizations involves payment in one of two ways:
- By making an advance payment;
- One-time payment without advances.
If advance payments are established by law, they must be paid every quarter. Their size is one fourth of the annual amount. Payment occurs within the terms established by the legislation of the region.
When the tax period ends, companies that have paid advances must pay the remaining amount. If the legislation does not provide for advance payments, the full amount is paid at the end of the tax period.
Read more about making advance payments for transport tax.
- Reporting on the calculation of transport tax. Legal entities, unlike individuals, must submit tax reports. When the tax period expires (but no later than the first of February of the following year), companies must submit a declaration to the tax office.
- Privileges. Obviously, for individuals and legal entities, different kinds benefits. Legal entities may be provided with the same benefits as budgetary or government organizations.
How is transport tax calculated for legal entities?
As mentioned above, legal entities must calculate the transport tax independently. They should do this according to the following formula:
TN = CH * NB * NP.
- CH – tax rate, set depending on the capacity of the transport;
- NB – tax base, determined by the capacity or other characteristics of transport;
- TP – tax period.
However, regional authorities can set increasing or decreasing coefficients that will change the final tax amount. Increasing coefficients may depend on the price of the car, its age, and the category of vehicle user. Reducing coefficients can be established for preferential categories of car owners.
Transport tax accounting
All organizations must keep records of taxes paid. All transactions with transport tax are reflected in the account “settlements for taxes and fees” (68). The corresponding invoice will directly depend on the method of use of transport. Accounting entries may be as follows:
- D20, 23, 25, 91.2 – K68 – tax assessment;
- D68 – K51 – payment of tax.
Tax amounts must be included in the company's core business expenses.
For the purpose of taxation of income, transport tax amounts are attributed to the quarter in which they were either accrued or paid. It must be remembered that for the purposes of tax accounting All transport tax expenses must be documented. Supporting documents can be an accountant's certificate, advance payment, tax register and others. Tax can only be taken into account on vehicles that were used for commercial gain.
Simplified organizations can take into account transport tax as an expense only when they are at the “income-expenses” facility. If the company is located on UTII, there is no need to take into account the amount of transport taxes.
Transport tax reporting
Despite the fact that legal entities must make advance payments three times a year, they must submit reports only once a year. The tax return filing date is the first of February of the year following the tax period.
Entrepreneurs and ordinary citizens do not need to submit tax reports, since all calculations are made for them by tax officials.
You can learn more about the deadlines for submitting a transport tax return from.
Paying tax
Organizations must transfer prepayments to the budget within thirty days after the end of the next reporting period. The date of crediting the tax to the budget will be the day when the necessary payment documents were transferred to the credit institution.
The deadline for paying the total amount of tax is established by regional legislation. In most cases, this is February and March of the year following the reporting year.
Liability for non-payment
If an organization does not pay taxes, it will have to incur the following penalties:
- Extraordinary inspection by the tax inspectorate.
- Accrual of penalties on the unpaid amount (in the amount of 1/300 of the refinancing rate for each overdue day).
- Fines for non-payment of taxes.
- Transferring the case to court for forced debt write-off.
- Forcibly withholding debt from the income of a tax payer.
- Seizure of property of a tax evader.
If an organization specifically provides false information in its reporting, or evades paying taxes, authorized employees, such as the company manager and chief accountant, will have to face administrative or even criminal penalties.
The statute of limitations for transport taxes is three years. In this regard, if tax office filed an application for collection of debt, the statute of limitations of which is more than three years, it is necessary to go to court.
