Recall that the transport tax is established by Ch. 28 of the Tax Code of the Russian Federation and is enacted by the laws of the constituent entities of the Russian Federation, and taxpayers are organizations and individuals on which vehicles recognized as objects of taxation are registered (Articles 356, 357 of the Tax Code of the Russian Federation). And what changes should be taken into account in the car tax in 2018?

New tax return form

Not later than 01.02.2018 payer organizations transport tax must pass tax return for 2017 (clause 3 of article 363.1 of the Tax Code of the Russian Federation). This will need to be done according to a new form approved by Order of the Federal Tax Service dated 05.12.2016 No. ММВ-7-21 / [email protected].

The new form does not require taxpayer stamping. In addition, in the new declaration form, the taxpayer will be able to indicate tax relief or a deduction for a vehicle registered in the PLATON system.

Also, if the taxpayer received consent before the beginning of 2017 tax office point out total amount tax on all vehicles, the location of which is the territory of a constituent entity of the Russian Federation, then in the new declaration form this can be done.

Recall that new form it was possible to pass already at the end of 2016, if the taxpayer needed to apply the exemption for the vehicle for which the payment was made through the PLATON system.

For cars worth 3-5 million rubles. - a single multiplying factor

For transport tax, changes from 2018 relate to the application of a multiplying coefficient. So, when calculating the transport tax for 2017 for passenger cars with an average value of 3 million to 5 million rubles inclusive, the increasing coefficient was applied depending on the year of manufacture of the car (clause 2 of article 362 of the Tax Code of the Russian Federation):

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

It is these factors that must be indicated in the transport tax declaration for 2017.

From 01.01.2018, when calculating the transport tax on passenger cars, the average cost of which is from 3 million to 5 million rubles inclusive, and no more than 3 years have passed since the year of manufacture, a single increasing coefficient is applied - 1.1 (clause 68 of Art. . 2 Federal Law of 27.11.2017 No. 335-FZ).

Simplified procedure for granting benefits to individuals

If earlier, in order to receive a transport tax privilege, an individual had to submit documents confirming the right to it to the tax office along with an application for a privilege, then from 01.01.2018 it is not required to submit documents justifying the privilege. If the tax inspectorate does not have information confirming the benefit, it asks for such information on its own (

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What rates are valid in the capital in 2020 and how to pay tax on movable property, read on.

Law

The law "On transport tax" of the capital was adopted in July 2008. Last changes entered into force on July 12, 2020.

The document regulates:

• tax rates (article 2). In accordance with Chapter 28 of the Tax Code, rates in a particular region of the Russian Federation can be increased or decreased relative to the indicators presented in Article 361;
• terms and procedure for payment regional fee(article 3). This article establishes separate deadlines for individuals, as well as individual entrepreneurs and organizations that are legal entities. Each category of taxpayers has its own procedure for paying tax and individual terms making the final payment;
• categories of citizens and legal entities who are granted exemptions in the payment of tax on movable property (Article 4).

On state level collection exemptions are provided exclusively to owners of trucks weighing more than 12 tons.

The main condition for the provision of benefits are: registration of a vehicle in the "Platon" system and payment of the entire amount of tax within tax period through this system.

When applying the articles of the Moscow Law "On Transport Tax", all provisions of Chapter 28 of the Tax Code should be taken into account, namely:

1. Regional taxpayers are persons who have registered any types of transport (Article 357). The exceptions are organizations that will host and service the 2020 FIFA Championship;
2. All vehicles are subject to taxation, except for ():
   • passenger cars (with engine power less than 100 hp), equipped for use by disabled persons or issued specific categories citizens by the bodies of social protection;
   • row boats;
   • motor boats (engine up to 5 hp);
   • fishing vessels;
   • aviation belonging to the sanitary or medical services;
   • stolen cars;
   • tractors and other agricultural machinery belonging to agricultural organizations;
   • transport used by organizations for the transport of passengers or goods (river, sea, aircraft);
   • transport owned by public authorities and used to carry out activities.
3. To calculate the amount of tax are used (Article 359):
4. horsepower. The indicator is used to calculate the tax on motor vehicles;
5. kilogram of force (for aircraft, the engine of which is characterized by thrust);
6. registered tons, which determine the gross tonnage of water transport;
7. unit of transport (for ships and aircraft that do not have an engine).

Thus, the main provisions of Moscow Law No. 33 are based on the Tax Code and only specify the amount and rules for levying tax on movable property in the capital.

Transport tax rates in Moscow

When determining the tax rate, such indicators are taken into account:

• type of transport (cars, buses, boats, motorcycles, snowmobiles, aircraft, and so on);
• transport power, which is measured in certain units in accordance with.

Transport tax table 2020 in Moscow, namely the current rates for certain types Vehicle depending on their power is presented below:

The presented rates apply to all categories of owners (legal entities or private citizens), regardless of the type.

Deadline for delivery

Article 3 of Law No. 33 provides for the following tax payment deadlines:

• for private citizens - December 1. The calculation of the tax for individuals is carried out by the regional branch of the tax inspectorate. The taxpayer receives tax notice with a fully completed receipt for payment of the fee. The notification indicates the types of transport owned by the taxpayer and their characteristics, as well as the calculation of the amount of the fee;

The receipt indicates the payment details and payment terms. You can pay tax in any way available to the taxpayer: in cash through a bank branch, funds with bank card at ATMs, terminals or online.

• for legal entities - February 5. The calculation of the tax on movable property by legal entities is made independently. To confirm the information about the transport owned by the company, it is compiled and submitted to tax authority tax return.

The receipt for payment of the fee is also filled in independently. In this case, it is important to correctly fill in all the details of the payee. Payment is made from bank account companies.

To whom benefits are provided

Article 4 of the Law of Moscow "On Transport Tax" provides benefits for both citizens and legal entities that own vehicles.

For individuals

The following categories of taxpayers who are individuals are exempt from paying transport tax in the amount of 100%:

• Heroes of the USSR;
• Heroes of the Russian Federation;
• persons awarded the Order of Glory;
• WWII veterans;
• disabled veterans;
• combat veterans;
• disabled combatants;
• disabled people of the first and second groups;
• former prisoners of ghettos, concentration camps and so on, created during the Second World War;
• citizens who own cars with a capacity of less than 70 hp;
• one parent (adoptive parent, guardian, etc.) in a large family;
• persons who participated in the liquidation of the accident at the Chernobyl nuclear power plant, at the Mayak association, when dumping waste into the Techa river and participated in the tests at the Semipalatinsk test site;
• persons from special risk units who took part in the tests nuclear weapons and elimination of the consequences of accidents at nuclear installations owned by the armed forces;
• persons who have suffered radiation sickness or become disabled as a result of nuclear weapons tests;
• one of the parents, guardians, guardians and so on for the disabled since childhood.

There are no benefits for pensioners in the capital.

• for one vehicle, excluding snowmobiles, snowmobiles, air and water transport. This rule does not apply to benefits for large families who can choose one type at their discretion;
• when determining the privilege for passenger cars, the capacity of the vehicle is taken into account. Citizens who own cars with an engine power of up to 200 hp can count on the right to receive a subsidy.

To receive a benefit, you must personally or through an official representative submit to the tax authority the appropriate package of documents that confirms the right to receive. For example, people with disabilities are provided with a certificate from medical institution and identity.

For legal entities

also provided for legal entities of the following categories:

• organizations providing passenger transportation services by public transport... The privilege is provided for all vehicles participating in the activity;
• organizations that are residents of special economic zones located in the city of Moscow. The privilege is provided for a period of 10 years from the moment the vehicle is registered;
• organizations managing special economic zones in accordance with the agreement concluded with the Government of the Russian Federation. The privilege is also granted for a period of 10 years.

How to calculate

Regional tax amount = tax rate in accordance with article 2 of Law No. 33 * vehicle capacity indicated in the passport * multiplying coefficient that is provided for passenger cars costing more than 3,000,000 rubles * service life during the tax period / 12

When determining the tax on expensive cars, the following coefficients must be taken into account, which depend on the value and age of the vehicle:

Over the past years, the duty on the use of transport has been the most ambitious subject of controversy - they were going to cancel it, introduce an excise tax instead, or simply increase or decrease it. Therefore, it is better to observe the legitimate innovations on this issue with particular attention, and now people are interested in the question of whether what will be the horsepower tax 2019... After all, the purchase of cars with a large engine displacement today is an unheard-of tribute to fashion, while the formed resolution of the authorities states that there is a direct proportional relationship between the power of the device and the tax on its maintenance. So it is quite natural that drivers are interested in making another change in legislative framework RF - it is better to find out about the upcoming repayment of duties as soon as possible.

More specifically about the essence of the issue

Nowadays, the tax paid for the volume of the engine is called the transport tax because of its obligatory repayment once a year by Russian car owners. Of course, all drivers will pay differently, since the amount of the tax rate is influenced by the age of the vehicle, the amount of horsepower, and the so-called class, because a large number of current cars have already become a luxury for the ordinary Russian consumer. Also, one cannot fail to note the likelihood of an individual principle of charging fees in a particular region. This leads to horsepower tax calculator 2019 in Moscow and a similar calculation in St. Petersburg or Rostov will not be identical.

The plans of those in power

On this moment some officials consider the tax rate superfluous, while their other colleagues hold an alternative opinion and propose a fundamental transformation of the transport duty. The current procedure for calculating taxes is no longer relevant, because for the proceeds from taxation, the authorities are obliged to provide a high-quality road network, which is not observed at this stage. The outcome of the current alignment may be the cancellation of duties with a simultaneous increase in the price of fuel.

Of course, today we are not talking about cancellation car taxes by horsepower 2019, but those who nevertheless advocate such an action, state the need for the owners of cars to pay "double taxes". First of all, this is reflected in the wallet of car owners, whose assets include many years of equipment with a decent supply of "thoroughbred horses" under the hood - such cars move noticeably slower than their younger "relatives". In addition, it is necessary to focus on the fact that motorists pay from their own pockets the cost of fuel, which includes the fee, and thus find themselves in a situation where they need to pay off the duty twice (although it is officially modified each time). But, despite a similar system of charging taxes for ordinary drivers throughout the country, this very country cannot boast of first-class highways. And all the work related to the maintenance of the old and the construction of new asphalt roads is carried out by companies associated with the oil business. Those ruling forces, which agree with the need to eliminate such costs of citizens for using transport, intend to shift the financing of the road network onto the shoulders of the aforementioned oil companies. After all, it is these organizations that trade in fuel, the price of which also includes excise duty.

Basic counting mechanisms

Today one thing is clear - car tax per horsepower in 2019 in Russia can not be canceled, which means that it makes sense to consider the methods due to which this indicator is calculated. Honestly, nowadays there are no corrections in this regard and tax charges will continue to rely on:

• Transport ownership period;
• Vehicle power value;
• Individual duty rate for all regions;
• Increasing coefficient, i.e. in the case of a particular situation, this would be a wealth tax.

Basically, the amount of these charges depends on the number of horsepower under the hood, as already mentioned, in direct proportion. Therefore, people who want to save some personal capital should pay attention to simpler car models, since off-road vehicles promise to rise too much in price in the coming year. Moreover, horsepower tax calculator 2019 rounds the amount of fees, guided by basic arithmetic concepts, that is, in the final value, the penny is omitted.

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What is the transport tax in Russia? What is the procedure for calculating and paying it? Is there a category of taxpayers that can qualify for benefits? Read about this and much more in our new article.

V last years the government is actively encouraging motorists to buy electric cars. Thus, in the Kaluga and Moscow regions, the transport tax for the owners of such vehicles (as an experiment) has been completely abolished.

Cancellation of vehicle tax in 2018: truth and speculation

Rumors about the abolition of the transport tax have been appearing and disappearing since 2009. This is explained by the fact that:

• Before the introduction of excise taxes on fuel, the authorities promised to abolish the transport tax, but things did not go further than promises.
• According to many motorists, this obligatory payment is not socially fair, because the calculation is carried out only taking into account the power of the vehicle, excluding the mileage. In other words, does the car drive around the city for days on end (damaging the road surface or environment) or has been in the garage for years, the tax amount will be the same.

The laws of individual subjects provide for concessions (up to 100% benefits) for certain taxpayers and vehicles of certain categories. However, there is no talk of a complete abolition of the tax in 2018. In order not to fall for the tricks of the "yellow" press, always check the information on the official websites of the relevant government agencies.

How is the transport tax paid?

For a long time, it was possible to pay tax only by acting according to the following scheme:

• Receive a receipt by mail or request it yourself at the tax office operating in your city.
• Come to the bank, stand in line and make a payment to the tax service account.

Since bank opening hours coincide with business hours of most institutions, many people were forced to take time off or spend their legal day off. However, today the situation has changed. Thanks to the gradual informatization and digitalization of most services, it is also possible to pay transport tax today:

1. Through the unified state portal "Gosuslugi".

• Individuals are obliged to pay in full the payment for the past year no later than December 1 of the current year (i.e., the payment for 2017 must be made before 1.12.18).
• Organizations acting as taxpayers pay tax in advance payments (several times a year). The number of payments, their frequency and deadlines for payment are regulated by the laws of the constituent entities of the Russian Federation.

If you have doubts about the timing of payment, advance payments or other points related to transport tax, you can clarify them on the official website of the Federal Tax Service.

What happens if you don't pay?

Refusal to pay transport tax is considered unlawful and entails first an administrative, and then criminal liability... If you have not made a payment in deadlines, from the first day of delay (for individuals - December 2), the system begins to charge penalties according to the formula:

Penalty amount = (Amount of delay * number of days to maturity * current key rate of the Central Bank of the Russian Federation) / 30,000.

If the vehicle was stolen after the debt was formed, the number of "days to maturity" can be reduced by as many days as the car was at the thief's disposal.

In addition to the penalty interest, the tax authority has the right to charge the debtor with a fine, the amount of which is:

• 20% of the amount owed - if the delay in payments occurred for independent reasons.
• 40% of the amount owed - if the citizen acted deliberately and falsified the data in the declaration.

Court order and trial

From the moment of the formation of the debt, the tax authority will send you appropriate notifications for 3 months. If this does not prompt you to make a payment, the Federal Tax Service will begin to prepare documents for going to court. Judicial trial it is not performed, the participants in the process into the hall court session are not called. The Justice of the Peace shall single-handedly consider the submitted documents and issue court order within which tax office has the right to:

• Seize property
• Write off funds from the debtor's accounts (if the debt is small).

Transport tax-2019 (Moscow): rates

The basic rates of transport tax are given in Tax Code... However, regional authorities are allowed to correct them. And if the regional law does not establish transport tax rates, then the payer calculates the amount of tax based on the base rates (clauses 1-3, clause 4 of article 361 of the Tax Code of the Russian Federation).

What are the rates of transport tax established in Moscow?

Transport tax rates in Moscow (2019)

Here are the sizes of the transport tax rates established in the territory of Moscow in relation to some vehicles:

The rates of transport tax given in the table apply to vehicles of both organizations and individuals (including individual entrepreneurs), for which the location of the vehicles is Moscow.

Recall that the location is recognized (clause 5 of article 83 of the Tax Code of the Russian Federation):

For water vehicles (with the exception of small boats) - a place state registration vehicle;

For air vehicles - the location of the organization or the place of residence (place of stay) of the individual who owns the vehicle;

For other vehicles - the location of the organization (its a separate subdivision) or the place of residence (place of stay) of the individual on which the vehicle is registered.

Complete list transport tax rates-2019 in Moscow can be found in Art. 2 of the Law of the city of Moscow dated 09.07.2008 N 33.

It should be noted that the transport tax rates in Moscow have not changed since 2013.

You can find the formula for calculating vehicle tax in.