Transport tax for what. How not to pay taxes on cars: legitimate ways. If the vehicle is not registered

Minimization of taxation is not a violation if carried out on legal grounds. For this, it is necessary to study in detail the regulatory and legal acts, decrees and codes in 2018. Car owners can find several formal loopholes, how not to pay transport tax.

Regional collection for movable property is governed by the provisions of Article 28 of the Tax Code of the Russian Federation. Listed into the budget tax is obliged to a person or organization, whose name is registered by the technique. It does not matter how the vehicle and the degree of serviceability is used. When registering a car in the traffic police, the data on the owner is automatically sent to the fiscal bodies that are calculated by the formula:

Transport tax \u003d rate x base (possession months / 12) x corrective coefficient

Each Russian region independently establishes tariffs and benefits, so for the same model of the car in different municipalities, the amount of the collection will differ. This gives the population the first opportunity, how to reduce or not pay the transport tax legally.

The database to which the rate is applied is the engine power, measured in horsepower, the exact value for a particular car is indicated in the registration document.

If the car is set or discontinued in the middle of the year, the transport payment calculates in proportion to the time of ownership. For example, registration in the traffic police was carried out on 03/18/2018, then for tax purposes, the number of full months owned is 9.

For passenger cars worth over 3 million rubles. There is an increase in the amount of transport collection depending on the price and time of release. So, for the machine of production not more than 20 years ago, bought for 16 million rubles, the tax will increase 3 times. In addition, when calculating, the benefits provided by the legislation for various categories of movable property or individuals are taken into account.

Legal organizations independently determine the amount of transport tax, pass and pay advance contributions.

For physical computing, the FNS organs produce and send a notification indicating:

amounts and procedures for determining the collection for the current period;
recalculation over the past years (no more than 3);
details for payment (in the form of a receipt).

If a citizen does not agree with the data of the Federal Tax Service of the Transport Tax, it has the right to send an objection with the substantiation of his own indicators. Copies of supporting documents are attached to the application form. Check how correctly the inspection calculated the transport tax is possible using the calculator on specialized Internet resources.

FTS is obliged to comply with the procedure for issuing a payment notification:

send a document by registered letter or through the personal account on the FTS website no later than a month before the transfer period;
unmistakably determine the amount;
the form of the form must be approved by order.

Since 2017, with violations made by the FTS, when making up and sending notifications, the responsibility was transferred to the owners. Now the assumption that in these cases the transport tax can not be paid, - erroneously. It is necessary to inform the inspection that the receipt is not received or contains inaccuracies, as well as transfer the collection to the budget. The amount can be found through the Internet services by personal account.

Reducing the rate or complete exemption from the obligation to list the collection is provided for in federal legislation for the following categories of citizens:

Veterans of the Second World War, Bottoms in Chechnya and Afghanistan.
Persons who are awarded the title of Hero of Russia, USSR or Socytrud.
Awarded the Order of Fame and Labor Fame.
Liquidators at nuclear power plants.
Disabled 1 and 2 groups.
Large parents.
Father or mother child with disabilities.
Servicemen.

At the regional level, this list is subject to adjustment towards abbreviation or expansion, differentiated rates are applied, other conditions are introduced to reduce the transport tax. In each district, the concept of "Large Family" varies - may be 3, 4 or more juvenile.

Not subject to taxable tax for individuals:

passenger cars with constructive changes that can exploit citizens with disabilities;
machines with a power of up to 100 liters. with. issued by social protection authorities;
technique engaged in agricultural activities and road repair;
hijacked vehicles, if a certificate was issued about this law enforcement agencies;
vegetable and motor boats up to 5 liters. from.;
fishing vessels;
cars Weighing more than 12 tons, listed in the Special Registry, subject to the payment of individual contributions overlapping the sum of transport tax. The norm is valid until 2019;
any technique not standing in the Russian inspection. These include cars with foreign numbers and removed from registration in the traffic police machine;
vehicles with an engine up to 70 liters. from.

Not taxed by technology acquired on leasing conditions and proxy. However, if the data on the new driver, who actually goes on the machine, is transmitted to the traffic police and FTS, then the contributions will have to pay it.

To start using transport tax benefits, it is necessary to write a statement to a controlling inspection with the attachment of confirmation documents.

The form of the form is established by order of the Federal Tax Service of the Russian Federation, several options are provided for submission:

mailing;
come to the tax branch;
through the personal account on the site;
in MFC.

If the documentary justification for reducing or canceling the transport fee is not attached to the application, the controlling body makes requests to the relevant instances. In the absence of the necessary information, the benefits are not applicable.

As a result of perennial searches for legal methods, how not to pay tax on their car, Russian car owners have developed the following schemes:

If the car owner has reason to doubt the engine power declared by the manufacturer, you can conduct an independent examination and change the passport of the vehicle. The procedure will cost several thousand rubles - a licensed specialist for technical revaluation and to the budget for updating the data in the documentation.

Completed, but difficult in performance, how not to pay the transport tax for a powerful engine on legal grounds, is a car or reinstalling the motor. To do this, it is necessary to obtain permission of the traffic police bodies and find a licensed maintenance station.

The radical means of saving on transport tax is the sale of the car. But in this case, surprises are possible in the form of received receipts from the FNS. This happens if the new owner for any reason did not put the car for registration or failed to exchange information between the traffic police and tax. Therefore, the seller for the suspension is necessary after a few weeks after the transaction fill out the application to the road inspection with the application of the contract.

If we systematically violate the legislative requirements in the field of transport tax regulation, then sanctions follow:

Penalty for paying for the collection over the past year later than December 1 of the current period. In 2018, it is necessary to calculate in 2017 the amount of the penalty amounts to 1/300 percentage of the Central Bank for every day of delay, including the repayment date. Formula of calculation: n \u003d tax x% x 1/300 x days.
Fine 20% for non-payment of transport collection. It is imposed by the FNS inspector and can be increased by 2 times, if it was proven to be intentional evasion of responsibility.
Declaration of debt tax authorities through court. The process takes several months. At first, the fiscal service will try to enjoy the payer in a good way. If there are three-month transport tax debts, the requirement is sent to repay the amount no later than 8 days. If there is no result, then it falls into higher instances. This FNS procedure takes 6 months from the date of arrears. If the inspection did not meet in time, the amount is not subject to recovery.
When satisfied with the court, the executive bailiffs lead further work with the debtor. In the account of the repayment of unpaid amounts on transport tax, the law provides for the recovery of funds from banks, cash, the imposition of arrest and the implementation of its own property.
Criminal liability comes to conceal taxes in large and especially large sizes. If the previous 3 years has accumulated an unpaid amount exceeding 900 000 r., It will have to pay off over the main debt 100-300 thousand p. Or earnings for 1-2 years, or serving on forced classes up to 12 months, or lose freedom for the same time, or to sit under the arrest to six months. If the debt is more than 4,500,000 rubles, then the punishment is tightened by 1.5-3 times.

A spoon of honey in this party's barrel is the tax amnesty under the law of the Federal Law No. 436 on the write-off of all unpaid amounts, fines and penalties, which are listed for the owner of the technique as of January 1, 2015.

Reading time: 6 minutes

Taxes have always been a headache of citizens and companies in any country. We especially do not like those who seem unfounded or too overestimated. When in 2009 the government planned to replace the transport tax with excise tax on fuel, many sighed with relief. But the miracle did not happen - the excise tax was introduced, and the TT remained. Some car owners began to be interested, how not to pay the transport tax legally. As it turned out, options are available.

About transport tax

We are talking about the state fee, charged with vehicle owners. According to Art. 358 Tax Code of the Russian Federation, cars, buses, motorcycles, other self-propelled machines and mechanisms on a pneumatic and caterpillar move are considered to be tax. The list includes air and sea vessels, including noncommet.

In Russia, TN attributed to regional fees - size, deadlines, payment procedure, reporting and benefits establishes local government.

Rates vary from power power and can change no more than 10 times. Subjects determine tax rates by category TC.

Will not pay tn legally

Now we will understand whether it is possible not to pay the transport tax. If it is accrued and received notice, the debt before the state will still have to pay off the penalty for non-payment, delay, although not always. Chance not to pay it is if:

Payment is overdue due to the fault of the "Post of Russia". You will have to challenge the penalty in court and prove that the notification came not on time.
The tax is accrued to the stolen or sold car. First you need to contact the traffic police with a request to make changes to the database, and then to tax authorities for recalculation.
The owner of the TC learned about the right to benefit, which was not previously used. It is necessary to submit an application to the FTS asking for calculating beneficiaries. Having received status, you can recalculate over the past three years.
The limitation period is expired for non-payment of TN (three years). It is difficult to imagine this, but it is possible if the owner of the TS does not live at the place of registration and does not leave abroad.

TC is freed from TN;
there are benefits that allow you to not pay the road collection, or the car is registered on the beneficiary or child;
auto is removed from accounting;
sale with subsequent re-registration;
auto on foreign registration;
TC is leased or leased.

What vehicles are freed from TN

According to the same article, 358 of the Tax Code are not tax objects:

boats on oars and with motors up to 5 liters. from.;
cars for transportation of disabled;
commercial sea / river ships;
passenger and cargo river, sea and aircraft used for passenger / freight transport;
tractors, combines, specialists used in agricultural workers, road repair;
The CU executive and government agencies, the service in which is equated to the military;
TC wanted:
discontinued.

Benefits and preferential categories

From payment of TN liberated disabled - only 1 and 2 groups. Provided that the TCs used by them are appropriately equipped and their power does not exceed 100 liters. from.

In some regions, the TN can not pay for the vehicles of small power. Such two:

Orenburg region. TN for cars with motors up to 100 liters. from. inclusive legislatively established in the amount of 0 rubles.
Kabardino-Balkaria. The tax is not paying for the same vehicle as in the Orenburg region, but over 10 years.

In other areas, citizens with a certain status are exempt. For example, in Moscow it is:

owners of machines with high power up to 70 liters. from.;
large parents;
disabled 1 and 2 groups;
guardians / parents of disabled children;
Heroes of the Soviet Union and Russia;
veterans and disabled of war;
liquidators of the consequences of nuclear tests and accidents at military facilities, Chernobyl NPP and "Lighthouse";
engaged in urban passenger transportation legal entities (with the exception of a taxi);
resisting in the SEZ TVT "Zelenograd" (for 5 years).

Physicians who have given status do not pay only for one vehicle. Benefit does not concern snowmobiles, motorcycle, water and air TCs.

In St. Petersburg, they may not officially pay tax in 2020:

Heroes of the Soviet Union, Socytruda and Russia;
full holders of glory orders;
disabled and war veterans;
disabled 1, 2 groups, parents of children with disabilities;
victims in accidents at the Chernobyl nuclear power plant and "lighthouse", nuclear tests on military sites;
pensioners-owners of cars released in the USSR with a capacity of up to 150 liters. from. (water vehicle - up to 30 l. p.);
large (four or more) parents;
owners issued in the USSR of passenger cars (with motors up to 80 l. with.) and motorcycles;
owners of new cars issued in the Russian Federation in 2016;
owners of electric vehicles with a capacity of up to 150 liters. from.

As we see, in the regions "your" preferential categories, so it is always better to clarify which.

Remove from accounting and not pay TN

If you are planned for a long time not to use the car, there is a completely understandable desire to get away from the payment tax. Previously, it was really possible to remove, and then return the TC to account, but now it is impossible. Changes to the order of the Ministry of Internal Affairs of Russia dated 07.08.2013 N 605 united the concepts of removal from the accounting and termination of registration. Today, cars are removed from the account in the case of:

loss as a result of accidents or theft;
transmission auto show / insurer;
availability of grounds for termination of registration;
termination of the lease agreement;
the vehicle export outside the country on an ongoing basis;
termination of the activities of Jurlitz or the death of the owner;
termination of time registration;
according to the applications of the former owner, if 10 days, the vehicle was not re-registered.

The basis for the beginning of the procedure is a statement that can be executed by the representative of the owner upon certified power of attorney.

If a car is sold

There is a proven way to bypass the transport tax on the law. If you get rid of the object of taxation, that is, to sell the car, the taxes will not pay tax. When selling cars, the accrual of TN his former Gejain ceases from the next month after it ceases to be listed for the seller. But so that this happens is guaranteed, the CU must be re-registered in time.

It is recommended to find out the seller in 10 days exactly if the buyer rejected the car. If this is not done, you need to contact the new owner of the TC and find out the reason. Otherwise, the seller will continue to pay TN. He has the full right to remove the car from the record independently, saying that the vehicle was sold, and presenting the contract of sale. Of course, to avoid tax on the car to such a cessation of accounting, it is worth resorting only in cases if there is no possibility to contact the buyer or he does not want to draw out the vehicle.

It is important to remember that the buyer will be able to avoid a fine for the late production of the CU for accounting only for seventy days after the design of the first DCP. It is recommended to familiarize yourself with the provisions of the Civil Code of the Russian Federation on this issue.

You can not pay TN after removing from registration on the act of traffic police, if the machine is broken and its operation is not possible. To refer to allegedly long-term simple due to repair, even confirmed documented, it will not work.

The calculation of the payment does not depend on the use of the vehicle in fact - this is a tax on ownership. Even if you do not use a car for quite a long time, the tax will have to pay.

When disposing cars

With regard to the car for disposal, you can at any time, without providing information from the tax. Only documents on the vehicle and the passport of the owner are required.

Registration is also not eligible. This option of caring from tax could be considered optimal. However, the last amendments to the order of the Ministry of Internal Affairs NO1001 (namely, in paragraph 5 of general provisions) do not allow to bypass the law and remove the car from accounting temporarily by writing an application for disposal. As already noted, deregistration and discontinuation of registration - now the same thing. That is, to remove from accounting, you will have to stop registering, and this requires a recycling certificate confirming the destruction of the vehicle.

If the car is on foreign registration

Cars with foreign numbers are not subject to taxation, if they are not registered in the Russian Federation, and consist in a temporary import. Only ride on such a car According to the Customs Code of the Russian Federation, you can not more than six months. Foreigners who have made a temporary stay and import in the Russian Federation registered in another state of the vehicle can use them the entire period of stay, but not more than one year.

When renting a car with a lawyer with an employee

For a rented car you do not need to pay TN - this is the responsibility of the owner. Nevertheless, the leaders of enterprises are interested in, in which case the company should not pay tax. Of course, if the car is leased. According to Art. 357 of the Tax Code of the Russian Federation, TN payers are considered to be persons who have been registered with TC taxation facilities.

When renting the right of ownership, it does not go, therefore the company is not obliged to pay TN. This is the prerogative of the landlord on which the car is registered. The duties of the tenant are defined by Articles 644-646 of the Civil Code of the Russian Federation.

If the car is in leasing

Responsibility for non-payment

If you do not pay tn, penalties will be followed. The penalty may be 20-40% of the tax amount. For each day, the delay is charged with a penalty, and when the total debt exceeds 3000 rubles, the FTS initiates a lawsuit, the case may end the arrest of property and accounts. Departure abroad will be closed. We will have to pay the court costs and the work of bailiffs. So it's worth it to weigh everything and think that it will be, if you do not pay the transport tax.

conclusions

In conclusion, we can say that the sickness with the state is dangerous. The obligation to pay taxes is enshrined in the Constitution, so it is not worth neglected by such things.

Transport tax - for what to pay, and for what not to pay: video

Answering the question "How not to pay tax on the car?", First of all, it is worth mentioning beneficiaries.
The legislation (Art. 407 of the Tax Code of the Russian Federation) provides for a list of preferential categories of citizens who are available exemption from transport tax. These categories include:

citizens of the Russian Federation, awarded the orders of Glory;
went participants;
disabled I and II Groups;
heroes of Russia and the USSR;
large parents;
owners of vehicles, the power of the engines of which is 70 horsepower.

The exemption from the transport tax of pensioners also exists, but provided that the power of the engine does not exceed 100 liters. from. If this indicator is higher, only the power is taxed, which exceeds this limitation (that is, with a power of 120 liters. C calculations. The calculation is carried out only 20 l. P.).

Most questions cause a category of large parents: the legislation does not establish a single norm, which, with a certain number of children, made it possible to call parents with many children. In different regions (depending on the birth rate), parents with his wife can be considered large families, the number of children with 3 (for example, in Moscow), 4 (Kemerovo, Republic of Bashkiria) or 5 (Krasnoyarsk Territory, Chita) children.

Important! In certain regions to the list of those who may not pay the transport tax, the persons with disabilities of the Third Group are also included.

Several legitimate ways do not pay tn

Registration of cars on a relative, having benefits.
Get the status of a large father / mother. It is important to know how much children need to have in a particular region.
To register the car in the region, which is more profitable at the amount of tax rates - one of the best ways to pay less transport tax. This applies to the car, the power of the engine of which exceeds 250 hp. Such transport is subject to a higher percentage rate. To register registration in another region, it is necessary to obtain registration in the same region. This is possible if there is in a certain city or settlement of relatives and friends who will agree to issue temporary registration at their place of residence.

Attention! Reissuing the car on a relative, a friend or other person, the owner of the car must be 100% sure in man to avoid theft of the car in case of dishonestness of the future owner of the transport.

The size of the transport tax is not determined by the non-specific city of the auto registration, but by the region in which the owner of the car is prescribed. The most beneficial in this regard regions are considered:

Transbaikal region;
Crimea;
Ingushetia;
Orenburg region;
Tomsk region

The procedure after changing the registration begins with the removal of the car from the accounting, the owners of cars registered with the traffic police are paid. For removal from the records there must be a base, for example, the disposal of the car. The car that the owner allegedly wants to dispose, should be:

on the run;
staffed;
age for more than 6 years;
the property of the same citizen more than 6 months.

Cars for foreign numbers

Owners of cars with foreign numbers are included in the list of those who have the right not to pay transport tax. TN must be paid in the state in which the car was registered. From this it follows that citizens of another country or persons who manage the car on foreign numbers by proxy are released from payment of TN in Russia. In the latter case, to use the machine on the territory of the Russian Federation permitted for six months - after 6 months it is necessary to put a car for accounting in Russia, or to cross the border from the car registration country.

Transit numbers

Until 2013, car owners could relocate transport from accounting and getting transit numbers along with the use of cars on the territory of the Russian Federation within 20 days. But many of the vehicles used their vehicles on transit rooms and after a permitted period, therefore, since 2013, the registration rules have changed.

Now transit numbers are issued when calling a car from the Russian Federation to another country, after the sale of the owner from this country. Only on this basis in the traffic police can be obtained transit numbers - when removing from accounting on other bases, Transit is not issued.

reference. Such removal of accounting implies the mandatory surrender of old signs - otherwise the latter are declared wanted.

When using an unregistered car on the roads of the Russian Federation on the citizen-owner of this car, penalties are imposed in the amount of from 500 to 800 rubles, and for a re-violation - 5,000 rubles.

Also, the driver is withdrawn by a driver's license for 1-3 months.

Removing from registration due to alienation

The payment of TN is not charged if a citizen removed the car from accounting within 10 days after its sale. That is, to exemplate from the payment of transport tax, it is necessary to submit to the traffic police a statement on the termination of the registration of the vehicle in connection with its alienation.

TN for hijacked cars

Do I need to pay a transport tax if the car hijacked? According to Art. 358 Tax Code of the Russian Federation, you do not need to pay for the hijacked vehicles. However, the owner of such a car should contact the ATS with a statement about the thorough car and get a certificate of hijacking. The latter is issued after the initiation of a criminal case.

In the amendments about the hijack, you must specify the data:

contact details;
passport details;
address;
detailed statement of the circumstances of the case.

Also, in the application, it is necessary to indicate that the applicant is familiar with Article 306 of the Criminal Code of the Russian Federation, and in particular, with criminal liability for the obviously false denunciation.

With a certificate of hijacking, you will need to go to the tax service.

The result of the entire procedure will be the fracture of TN throughout the police period by police officers.

Can I just not pay?

Each owner of the car may hope that when taxing the tax and ignoring letters from either (tax - the instance where any new owner of the car should be paid off. But what will happen if you do not pay the transport tax?

In accordance with Art. 122 Tax Code of the Russian Federation at the car owner can be imposed a fine.
Daily penalties are charged for debt (Art. 75 Tax Code of the Russian Federation).
In the case when the owner of the car owes the state more than 3000 rubles, and also ignored all the notifications of the tax inspection, the case is transferred to the court for six months. If the debt is less than 3 thousand rubles, the inspection will wait until the amount exceeds this threshold, and then give matter to court.
In the event of the start of the trial, the executive list is transferred to the bailiffs. The latter can recover the debts of the transport owner at the expense of any property (for example, cash in accounts and bank cards, a car), but not at the expense of housing. If the bailiff cannot determine the location of the debtor or his property for 5 years, the executive list is closed, and the debt is recognized as hopeless. In addition, upon the death of the debtor and the absence of the possibility of obtaining debt through inherited property, the debt is also written off.

Now every debtor has a chance to hit the tax amnesty, but this can happen with a citizen whose debt formed until the end of 2015. When amnesty, debt is written off together with accrued pen. But on the question "Is it possible not to pay the transport tax if the debt was accrued since 2016?", There is no answer yet, because It is not known whether the next wave of amnesties will be.

TN on the car bought under the lease agreement

The person who bought a car in leasing should not pay the tax - he pays for a person, in the name of which the car issued, i.e. - leasing firm. But liberation is valid only before the expiration of the leasing contract.

As you can see, there are many loopholes, allowing you to come up with how not to pay the tax for the car, while not disturbing the legislation.

There are methods that carry the risk to the owner of the car to be fined or even lose rights - such methods are unreliable and usually carry more expenses than a simple payment of the tax. If a person still does not want to pay the state - it is better to do this under legislation using the following methods:

car sale;
obtaining the status of a large parent (however, this benefit is not valid in each region, as in a number of regions of our country, large families owning a car are provided for the payment of transport tax (full or partial liberation). However, at the federal level, this benefit is not fixed. for To find out if your family has the right to benefit from transport tax, you can contact your tax inspection.);
registration of the machine in another region with a low tax rate.

Knowledge of the law will allow you to accurately learn how to get around the transport tax, exit dry from the water and save money, therefore, before you begin reissuing, it is better to get acquainted with the legislative base and be confident in your success.

29.11.18 154 435 17

And how to save it

Ekaterina Miroshkin

paid taxes

The owner of Ford Focus from Moscow will pay about three thousand rubles, for Peugeot 408 in Bryansk a little more than two thousand are charged, and almost 15 thousand tax can count in Khabarovsk.

What do you know

What is transport tax

Transport tax is one of three property taxes that citizens must pay. It is still paid to the company, but they have their own terms and terms.

Transport tax is regional. This means that taxpayers money does not go to the federal budget, but remain in the regions. Then they spend them on the construction of roads, schools, hospitals, salary of the governor and still some Important for the region, republic or land goal. This tax does not go to the content of the army, the maternity capital or the payment of seniority pensions.

Who pays transport tax

Transport tax pay vehicle owners. That is, not those who actually drive on the car or motorcycle, but those on whom this property is executed on documents.

This tax is charged to owners of such transport:

Cars.
Motorcycles and scooters.
Buses.
Self-propelled machines.
Snowmobiles and motorcycle.
Aircraft and helicopters.
Yachts, motor boats, hydrocycles.

There are types of transport for which tax is not charged. For example, if the car is specially equipped for a disabled person. Or if the machine has a power less than 100 horsepower and bought it through social protection. There is no tax on a rigous boat and milkosose.

Vehicles need to register. For example, when buying a car, a new owner draws her on himself. He does not just sign a sales contract with a car dealership or the former owner, but goes to the traffic police and says: "Now the owner of the car I, fix it." And the traffic police fixes.

After that, within 10 days, information about changing the owner enters the tax inspection. Now they know there: the car no longer belongs to the person, but belongs to this. So, and transport tax for this car we are now accrued to the new owner. If the car was sold in the middle, then the tax is charged both owners. Everyone will pay for the period when he was the owner.

Calculation of transport tax

Owners of machines, motorcycles and yachts do not need to be considered a transport tax on their own. For physicals, this makes the tax inspectorate. She herself learns that to whom it belongs from the transport, what engine power from the car and how long it is from the owner. Each year the amount of tax is indicated in the notification.

Tax notification is sent to the taxpayer by mail or through the personal account on the site Nalog.ru. The amount mentioned there should be just paid, and nothing will have to be considered. But this also applies to individuals: the company considers the transport tax itself, pays it more often than once a year, and also gives the declaration.

When calculating the transport tax, the inspection takes into account such indicators:

Tax base, such as car engine power. This is an indicator, which is then multiplied by the tax rate. Tax base takes from documents for transport.
Tax bid: how much is one unit of the tax base. For example, as you need to pay for one horsepower.
Presentation period: how many months the car belonged to a specific person.
Raising coefficient. It is installed for some models more expensive than 3 million rubles. The list of such machines each year defines the Ministry of Industry and Commerce - it is published on the official website.

All this is taken into account automatically. But still it is worth checking tax notifications: what engine power is indicated there, there is no long-selling machine and for how many months tax is calculated.

If you want to know how much it will be necessary to pay for a specific machine, use the calculator on the site nalog.ru - everything is already taken into account.

Transport tax rates

Each region itself decides how its inhabitants will pay transport tax. The tax code has common rates for all, but they can be changed, for example, to reduce or increase ten times.

Typically, the rate depends on the engine power. Each horsepower stands how much rubles. Even the rate can be established depending on the thrust, capacity and even simply per unit of vehicle.

Transport tax rates can be differentiated. This means that the rate depends on the year of release. For example, in two owners of the machine of the same power, but for more old you need to pay more.

The tax rate is also visible in the calculator.

Check all transport tax rates for different cars, motorcycles and yachts can be found on the FTS website: there are reference information for each region and numbers of laws.

If the region has not set its rates, then use the tax code specified in the Tax Code. But federal rates are much lower than regional. For comparison: according to the tax code for a capacity of 200 horsepower, the rate is 5 rubles, and the actual rate for such power in Moscow - 50 rubles, in Khabarovsk - 30 rubles, and in Bryansk - 40 rubles. The ability to increase the basic rates of the regions are used by the full program.

Transport tax rates for 2019 for passenger cars in Moscow

Engine power

Bet for 1 l. from.

12 R.

100.01-125 l. from.

25 R.

125.01-150 l. from.

35 R.

150.01-175 l. from.

45 R.

175,01-200 l. from.

50 R.

200.01-225 l. from.

65 R.

225,01-250 l. from.

75 R.

250,01-∞ l. from.

150 R.

Transport tax rates for 2019 for passenger cars in the Moscow region

Engine power

Bet for 1 l. from.

10 R.

100.01-150 l. from.

34 R.

150.01-200 l. from.

49 R.

200,01-250 l. from.

75 R.

250,01-∞ l. from.

150 R.

Raising coefficients

For expensive cars, transport tax has to pay with a raising coefficient:

transport tax \u003d The sum of the transport tax calculated by the general rules × an increase in the coefficient.

Individuals themselves consider the average cost and the boost factor is not necessary. For them, everything will be done by the FTS and indicate the tax amount to pay in the notification. It will be considered on the basis of information that are provided to the Tax authorities from the traffic police.

Organizations calculate the amount of tax and the amount of the advance payment on the tax on their own. They themselves will have to take into account which coefficient to apply to each vehicle.

The cost of the car is not the only condition for the use of an increase in the coefficient. Another age of the car is important. For example, if the cost of a passenger car is 3.5 million rubles, a higher coefficient of 1.1 will be applied for 3 years when calculating the tax. But after 3 years, the raising coefficient will not be applied. The calculation of the term begins with the year of the car from the conveyor and ends with the year for which the tax is paid.

Raising coefficients for passenger cars

The average cost of 3-5 million rubles

passed since year

no more than 3 years

coefficient

The average cost of 5-10 million rubles

passed since year

no more than 5 years

coefficient

The average cost of 10-15 million rubles

passed since year

no more than 10 years

coefficient

The average cost of 15-∞ million rubles

passed since year

no more than 20 years

coefficient

A list of passenger cars to which booming coefficients are applied, the tax and the Ministry of Industry will place on their sites. This list is updated every year no later than March 1.

How to check debt

Until December 3, the accrued amounts can be checked only in the personal account of the taxpayer or in paper receipts. When the payment period passes, accruals will be considered a debt. Then they will appear:

In the Tinkoff Bank service - there is a search for Inn.
In the personal account on the site nalog.ru.
In public services - the amount of debt will be visible in the informers of the application or in the Personal Account on the portal.

There you can immediately pay off debts. But after a few days it is necessary to check again, because there may be a penalty that reflected later. Sometimes even due to One ruble is not allowed tax blocks an account in a bank, and at the most inopportune moment.

Will traffic tax spiked by amnesty?

Transport tax for 2019 in amnesty is not spicial. Under this law, only the tax, which was accrued for 2013, but did not pay it. These amounts had to write off: the tax makes it herself, without statements and documents. Transport tax Even in 2014 under the amnesty no longer falls. Over the following years - especially.

The main thing about transport tax

The tax is paid by the owners of the transport, and not those who drive on it.
Amounts to pay considers the tax inspectorate.
They are indicated in the notification that is sent a month before the term of payment.
If there is a personal account, notification by mail will not be sent.
Tax rates depend on the region. Benefits too.
For benefits it is necessary to submit a statement. But only once.
You can pay tax via the Internet: for yourself and relatives.
If you do not pay, payable penalties and still contribute.
After December 3 it is worth checking the tax debt.

Every year, owners of automotive, air or sea transport must pay tax to the state. How it is accrued what amount is, and there are benefits to reduce its payment, we will understand this article.

Transport tax: concept

All types of taxes are prescribed in the Tax Code of the Russian Federation. A whole separate chapter is dedicated to the transport. It indicates that each subject of the Russian Federation can independently decide on the oscillations of rates and interest.

In each individual subject of the Russian Federation, there is a legislative body that determines:

the percentage of tax;
payment date;
the procedure for its introduction;
preferential categories of transport and citizens.

Transport tax is charged from the first day of registration of the acquired vehicle. The Tax Code provides a list of objects that are subject to and are not subject to taxes.

Official rates and sizes of benefits can be found on the FNS website.

General provisions

Transport tax existed not always. It was introduced in 2013. The state spends huge amounts for the repair of roads and environmental protection, so these waste to some extent placed on vehicle owners.

The owner of the car compensates damage to the environment through:

Transport tax.
Excise on gasoline.
Excise on car production.
Road fees.

All cash flows to the budgets of the subjects of the country. In the 28th chapter of the Tax Code of the Russian Federation, the order, size and period of tax payment is prescribed. For the largest taxpayers, there is a separate order regulated by Article 363.1 NK).

Taxpayers

Each person who has real estate, in particular the vehicle, is a taxpayer.

If you are an individual, you must pay a certain amount that tax. To make a calculation, you need to know information about the vehicle. They, in turn, provide bodies that carry out state registration of transport.

If the payer is a legal entity, then it must independently transfer the amount of advance payment and tax.

If there are no special instructions, the amount of tax is calculated by multiplying the tax base and the tax rate. The result is supplied by each tax period.

The amount for a legal entity is calculated somewhat different. Throughout the tax period, an advance payment is made. Next, the amount received is subtracted.

Legal companies pay cash at the end of each reporting period. The final figure is calculated as ¼ of the tax base multiplied by the tax rate.

Tax object

Paying tax will need if you are the owner of the following vehicles:

passenger cars;
buses;
tractors;
air transport: airplanes and helicopters;
water transport: yachts, boats, sailing ships, hydrocycles, motor boats, etc.;
caterpillar transport;
motorcycles;
snowmobiles;
noncommodating ships.

According to Article 358 of the Tax Code of the Russian Federation, it is allowed not to pay tax from such objects as:

Boats with a capacity of up to 5 horsepower or means with oars.
Fishery and river ships.
Specialized cars for managing disabled (with an engine up to 100 horsepower).
Ships for the transport of passengers and cargo ships (river, marine, air) related to state ownership.
Tractors and combines.
Ships registered in the international registry.
Air transport used for medical purposes.
Public transport registered in the region where military service is being held.

The tax base depends on:

what is the power of transport;
what is the statistical thrust in air transport;
what a gross capacity of water transport.

What affects the amount of tax?

The tax rate determines the law in each individual subject of the Russian Federation. It depends on:

Engine horsepower.
The volume of closed vessel.
Transport categories.
Age of transport and duration of its operation.

If the cost of the car is more than 3 million rubles, then the boost rate is used.

The following types of coefficients are distinguished:

k 1, if the cost of cars is 3-5 million, and age 2-3 years;
k3, if the cost of cars is 3-5 million, and age 1-2 years;
k5, if the cost of cars is 3-5mln, and age up to 1 year;
k 2, if the cost of cars is 5-10 million, and age up to 5 years;
k 3, if the cost of cars is 10-15 million, and the age of cars up to 10 years;
k 3, if the cost of the car is from 15 million, and the age of cars up to 20 years.

If the tax put an incorrect amount, then it can be challenged:

Payable for receipt.
Fill the blank with objections.
Documents are provided about benefits or that the car is removed from the accounting and other.

If a person moved to another city, then you need to contact and register in the MREO at the place of residence. You do not need to contact the tax service yourself, the data will be transmitted automatically.

If in one day the fact of removal and setting a new account was carried out, it would still have to pay for the full month of operation.

Why do we pay a transport tax?

Buying a car you need to be ready for constant costs: gasoline, operation, replacement of tires and so on. Therefore, many do not agree with the payment also and transport tax.

The owner of the car pays for making harm of the environment, wear the canvas.

For several years now, we are talking about to cancel the transport tax. But then the state budget will remain in a large minus, and as an alternative can increase the prices of gasoline excise. In any case, if a person allows you to buy a car, it should be ready to pay for it a duty.

Perhaps in the future the approach to the calculation of the tax will change: horsepower will not be taken into account, and only the engine volume, the age of the car and the influence of it on the environment. But while everything remains still, so do not forget to make payment on time to avoid debt.