Transport tax relates to regional. The legislative bodies of the constituent entities of the Russian Federation are determined for organizations:
- tax rate within the limits established by the Tax Code;
- the procedure and timing of the payment of the tax;
- tax benefits and conditions for their application.
For all this information on the transport tax on the official website of the region.
What organizations pay transport tax
Transport tax pay Organizations on which vehicles recognized as a taxation object are registered. Transport tax do not pay FIFA and its subsidiaries, National Football Associations, the Russia-2018 Organizing Committee and other companies specified in the Federal Law "On Preparation and Holding FIFA World Cup in the Russian Federation of FIFA 2017 Confederations Cup". Vehicles must belong to the organization on the right of ownership and are used to prepare and hold the championship.
What vehicles are taxed
Cars, motorcycles, motor scooters, buses, airplanes, helicopters, boats, yachts and other machines and mechanisms are recognized as an object of taxation. Are not the object of taxation:
- merchant and motor boats with a capacity of up to 5 horsepower;
- passenger cars equipped for disabled people;
- tractors, self-propelled combines, special agricultural cars used to produce agricultural products;
- vehicles of federal executive bodies, where military or service-equated service is provided;
- west vehicles, if the hijacking is documented by the authorized body.
When report and pay transport tax
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For organizations, the tax period is the calendar year, the reporting period - the first, second quarter and the third quarter. The legislative bodies of the constituent entities of the Russian Federation may not set the reporting periods, and leave only annual reporting.
How to calculate the transport tax and advance payment on it
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Regional authorities establish whether to list advance payments or pay transport tax on the results of the tax period. They can cancel advance payments for individual categories of taxpayers.
Organizations independently calculate the transport tax and advance payments on it. Advance payment for each reporting period \u003d 1/4 * Tax base * Tax bid.
For passenger cars with high average costs when calculating tax and advance payments, enhancing coefficients are used:
- if the average cost is 3-5 million rubles inclusive and since the year of production passed from 2 to 3 years - the coefficient is 1.1; from 1 to 2 years - the coefficient is 1.3; no more than 1 year - the coefficient is 1.5;
- if the average cost is 5-10 million rubles inclusive and from year of release passed no more than 5 years, the coefficient is 2;
- if the average cost is 10-15 million rubles inclusive and from the year of production passed no more than 10 years, the coefficient is 3;
- if the average cost exceeds 15 million rubles and no more than 20 years have passed since year, the coefficient is 3.
If in the tax (reporting) period, the vehicle was registered or removed from the records, take into account the period during which the taxpayer owned the vehicle. For this, the number of full months during which the vehicle was registered on the taxpayer, divide the number of calendar months in the tax (reporting) period. The resulting result is multiplied by a calculated tax or advance payment.
The month of registration and the month of removal from registration is made for the full month. If registration and removal from registration occurred in one month, the one month is considered one full month.
The amount of tax that the organization pays on the basis of the tax period is equal to the difference between the calculated tax amount and the amounts of advance payments for the tax paid in the tax period.
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(NTS) per year is calculated so:
NTS \u003d B × Stn × ku × kV - av,
B - the tax base (which corresponds to the power of the vehicle, hereinafter - the TC);
STN - rate (determined by the subject of the Russian Federation);
KV - coefficient, determined on the basis of the number of months of ownership of the TS,
AV - paid advances.
In turn, an indicator of a kV is calculated by the formula:
KV \u003d ME / 12,
Mes - months of location of the vehicle in the property.
Account rate is equal:
- 1.1, if the machine costs 3-5 million rubles. and since the year of its release passed no more than 3 years;
- 2, if the machine costs 5-10 million rubles, while no more than 5 years have passed since the year.
- 3 - at the cost of the car:
- 10-15 million rubles. And if no more than 10 years have passed;
- more than 15 million rubles, at the same time passed no more than 20 years.
By months, the owner of the owner must be attributed to those in which:
Do not know your rights?
- the machine is registered until the 15th;
- the car is discontinued later than the 15th.
Note! Since 2020, taxpayers organizations are exempt from the obligation to hand over a transport tax declaration (the law of 04/15/2019 No. 63-FZ). Details.
Avans for the tax must be paid according to the results of 1, 2, 3 quarters. Some regions have the right to free organizations from their payment. The period of payment of advance payments for transport tax every subject of the Russian Federation establishes independently in regional legislation. Payment dates for each region are indicated on the official website of the Federal Tax Service in the electronic service "Background information about rates and benefits for property taxes".
How to calculate advance payment on transport tax
The calculation of advance payments and transport tax is defined by Art. 362 Tax Code. It indicates that taxpayers organizations produce an independent calculation, and individuals pay the tax on the basis of notification of the tax authority.
The tax calculation is made for the calendar year for each vehicle separately. Methods of calculation - the product of the tax rate and tax base. Advance payment on transport tax is ¼ of the tax amount. It is calculated for 1, 2, 3 quarters. The tax for the year is paid in the form of a difference of the calculated amount of tax and the advances paid to the budget.
The tax base is what tax is going to. On transport tax, the base is the technical characteristics of vehicles, such as car power. The entire list of technical characteristics participating in the calculation of the tax is listed in Art. 359 Tax Code of the Russian Federation.
Rates to calculate the tax establish regions. In their development, the latter should be focused on the tax code rates named in Art. 361 NK RF. The main requirement is that the rates of the regions do not exceed the NC rates of more than 10 times. Properly define the bid allows the appropriate FTS service.
The organization since 2013 owns a passenger car. The car is registered in the Moscow region. Tax base - 152 horsepower. Tax rate - 49 rubles per hp
The tax amount for 2015:
152 hp x 49 rubles \u003d 7448 rubles.
152 hp x 49 rubles x 1/4 \u003d 1862 rubles.
According to the calculation, the organization for 1, 2, 3 quarters of 2015 will pay advances in 1862 rubles each. The amount of tax for the year will be 1862 rubles.
The terms of payment of advances and tax will depend on the law of the subject of the Russian Federation. For example, in Moscow for organizations, it is not provided for the payment of advance payments for transport tax (clause 1 of Art. 3 of the Law of Moscow dated 09.07.2008 No. 33 "On Transport Tax"), the tax is listed on February 5, following the year, For which it is paid. In St. Petersburg, organizations transfer advance payments to the budget until April 30, July 31, October 30 (paragraph 2 of Art. 3 of the Law of St. Petersburg dated 04.11.2002 No. 487-53 "On transport tax"), the tax is listed until February 10 following the year for which he is paid.
Calculation of advance payments for transport tax in the event / termination of possession
If the vehicle appeared in the property or drops out of the ownership of the year, for which the tax is calculated, the ratio of the number of full months of possession of transport is applied.
An example of calculating the advance payment of transport tax
The organization is the owner of the cargo car, the engine capacity of which is 204 hp Place of registration TC - Rostov region. Tax rate - 35 rubles. Car sold on October 16, 2015.
Since the car was sold, it is necessary to use the timeline of the ownership. For 1, 2, 3 quarters, the tax is calculated completely, that is, the coefficient does not apply. At the end of the year, the coefficient will be 10/12 (October is included in the calculation).
The tax amount for 2015:
204 hp x 35 rubles x 10/12 \u003d 5950 rubles.
The amount of advance payment in 2015:
204 hp x 35 rubles x 1/4 \u003d 1785 rubles.
For 1, 2, 3 quarters, the organization pays advances on 1785 rubles for each quarter. The amount of transport tax will be 595 rubles in addition to the listed advances in the budget.
Features of calculating advance payments for certain types of transport
For expensive cars and vehicles weighing over 12 tons is prescribed a special calculation of tax on transport.
On expensive cars, when calculating the tax, a coefficient increases tax. It is associated with the average cost of passenger vehicles and the limitation of the release and is listed in Art. 362 Tax Code. There is a list of transport in respect of which an increased tax is applied. It is published on the official website of the Ministry of Industry and Trade.
For vehicles weighing over 12 tons entered in the Register on the Plato system, advances on transport tax are considered, but are not paid. This is due to the fact that the transport tax can be reduced by the amount of payments in the Plato system.
Declaration In 2019, accountants pass on a new form, the old FTS does not accept. The article provides a form and a sample of a new Transport Tax Declaration for 2018 from the FTS.
Transport Tax Declaration Blank in 2019
Fill the tax declaration for free. You can in the "Buxoft" program. The program will check the document on the control ratio of the FNS and error.
Fill out the online declaration
Terms of payment of tax and delivery of the Declaration in 2019
Tax payments depend on who pays - IP or Jurlitz
For IP. IP pay tax no later than December 1st. So, the tax for 2018 must be paid no later than December 1, 2019.
"Simplified" tested the payment of taxes through the personal account. It is convenient: the accounts are available in the Personal Account for paying taxes. They can be printed on the printer and pay in the bank.
But the easiest way to pay taxes right in your personal account using a bank card. But it is necessary that the bank, who released the card, has concluded an agreement with the FTS. Almost all major banks did it.
1-2 days after payment, the payment information will come to your personal account and debts will be closed.
You can open access to your account in several ways:
- come to any IFNS country (not even at the place of registration) and ask to give access
- authority with the help of public services
- get access using a qualified electronic signature
For Jurlitz. N.allogue is a regional tax, the timing of its payment is established by the laws of the subject in which the car is registered.
The tax is paid by advance payments for the I, II and III quarters and by the end of the year.
CBC for tax and advance payments on it in 2019: 182 1 06 04011 02 1000 110.
The tax declaration is only at the end of the year. The term of delivery is until February 1, following the reporting. Thus, the term of delivery of the tax declaration for 2018 is before February 1, 2019.
The declaration of advance payment payments is not available.
Pay tax and handed the declaration to the IFTS, in which the organization is registered.
Who should pay tax in 2019
The tax is paid by all auto-IP owners and organizations regardless of the tax system used. If a car is registered to the organization - it is obliged to pay the tax.
Moreover, the tax is paid regardless of whether the car is used in the company's activities or not. That is, even if the car is in the garage whole days, the organization is still obliged to pay tax for it.
In case the car is taken by the company in leasing, the tax payer is either a lessor, or the lessee - depending on whom the car is registered.
The tax is not paid only for the period when it is deregistered until the day of registration.
Tax cut in 2019 for Jurlitz
Federal law of 27.11.2017 No. 335-FZ is canceled by increasing coefficients per cars.
Changes made to paragraph 2 of Article 362 of the Tax Code of the Russian Federation. In this norm, raising coefficients per cars are installed.
Canceledtwo coefficients:
Also specifiedcoefficient 1.1. It is now applied for passenger cars with an average cost from 3 million to 5 million rubles inclusive, from the year of the release of which no more than 3 years has passed (before that - from 2 to 3 years).
How to change the raising factors
In the editors of the new federal law, the norm of paragraph 2 of Article 362 of the Tax Code of the Russian Federation is written so ( fat- New, crushed - remote from the law):
The amount of tax is calculated taking into account the raising coefficient:
- 1.1 - in terms of passenger cars in the average cost from 3 million to 5 million rubles inclusive, from the year of the release of which passed no more than 3 years
- 1.3 - in terms of passenger cars in the average cost from 3 million to 5 million rubles inclusive, from the year of the release of which passed from 1 year to 2 years
- 1.5 - in terms of passenger cars by the average cost from 3 million to 5 million rubles inclusive, from the year of the release of which no more than 1 year has passed
- 2 - with respect to passenger cars in the average cost from 5 million to 10 million rubles inclusive, from the year of which no more than 5 years have passed
- 3 - with respect to passenger cars with an average cost from 10 million to 15 million rubles inclusive, from the year of which no more than 10 years have passed
- 3 - with respect to passenger cars in the average cost of 15 million rubles, from the year of which no more than 20 years have passed
In this case, the calculation of the deadlines begins with the year of the outlet of the passenger car.
How to calculate the tax in 2018
For IP.Citizen policy tax inspectorate. And sending a calculation with payment by mail or in the personal account of the taxpayer on the FTS website (how to connect to it, we told above).
For Jurlitz. The tax is calculated for each transport facility that is owned by the organization.
The tax base is the power of the car in horsepower. As a rule, it is indicated in the passport of the car.
If the car was registered or vice versa, removed from the account during the year, the special coefficient of a sq. It is equal:
Full month is considered:
- if the car was taking into account up to the 15th. If after 15 is a month when calculating the coefficient of kV is not taken into account;
- if the car was removed from the account after the 15th. If before - this month is not taken into account.
For expensive cars, the average value of which exceeds 3 million rubles, the increase in the KP coefficient is applied (These corders are valid for tax for 2019):
Each quarter of tax pays advance payments. In order to calculate them, you need to use the formula:
Note! For trucks, for which payment is made in the Plato system, the tax is calculated in a special order. And the advance payments in this case are calculated, but not paid.
The amount of transport tax for the year is calculated by the formula:
The value of the tax to payment for the year is calculated as the difference in the calculated tax minus paid advance payments.
How to fill in a tax declaration in 2019?
Declaration fill only legal entities. Individuals and IP Declaration do not pass.
Filling the declaration must be started with a title list, which reflects the details of the organization and the data on the submitted declaration.
After filling in Section 2, it is necessary to fill out Section 1. It reflects data on the calculated tax on all cars available in the company.
In line 010, you must specify the CBC to pay the tax.
In line 021 - calculated tax per year.
In line 023, 025 and 027 - the amount of calculated and paid advance payments.
The line 030 reflects the amount of tax to pay for the year (minus advance payments).
Tax Declaration in 2019: Blank and Sample Declaration Filling
Also on our site you can see a sample filling in the tax declaration in 2019.
Any vehicle owner among individuals and legal entities is obliged to regularly pay transport tax. Data deductions are intended to replenish the country's budget and constitute a substantial share, compared with property or land taxes. The period of payment of transport tax is strictly regulated by the current tax legislation.
Depending on whether the auto owner is a simple individual or organization, the procedure for accruals and terms of payment will be different in 2017.
Features of tax payments
In contrast to ordinary citizens, the Jumble reported and pay taxes for the year somewhat differently, and the reporting period is the 1st quarter.
The procedure for deductions for transport also differs for organizations. The payment is made by parts, advance payments quarterly. The balance of the amount for the year is made after taking into account the advance deductions for the previous three quarters. Thus, unlike individuals, enterprises and companies pay tax several times a year.
Holding a transport fee in favor of the budget, organizations take into account not only federal provisions, but also adopted in a specific region.
Calculations of taxes on transport owned by the organization are accounting of legal entities, with the laws established by law, the provision of tax reporting. A physical person who owns vehicles is receiving a receipt by mail and pays the amount calculated by the tax employees without his participation.
General provisions
Determine the last day of payment of tax on transport is quite easy - they are considered the last day of the next month after the expiration of each quarter. This applies to payments for 1.2 and 3 quarters. If the residual payment is calculated, the deadline for making funds to the budget is April 15.
It should be borne in mind that the restrictions touched not only the last day of payment, but also the first possible day of repayment of tax liabilities. So, according to tax legislation, the organization cannot report for the last reporting period earlier than February 1.
Like ordinary citizens, legal taxpayers are responsible for the timely repayment of tax fees, including transport payment. When the delay is formed, not avoiding the accrual of fines and penalties.
If the deadline for payment falls on a non-working day, the organization has the right to list the tax on the next business day.
Payment periods and regional features
The organization, establishing for itself the deadline for tax calculations, should be guided by the current regional provisions. However, the number of payments for 1 tax year can not differ. Since the reporting and payment of transport tax is made quarterly, then the payments for the reporting year will be 4.
Despite the deadlines established at the federal level - the next month in the reporting quarter, the last day - it is necessary to take into account that some changes may also be made at the regional level.
To avoid problems due to late payment of transport tax, it is necessary to contact the territorial division of the tax and clarify what time frames on deductions operate in the subject matter under consideration:
- in St. Petersburg, the payment period is limited February 10;
- in the Moscow region - until March 28;
- in Krasnoyarsk - until February 10;
- Tomsk Region appointed the last day of payment on March 10.
Differences may concern and frequency of payment. There are no intermediate payments in the Moscow region, and payment is made once a year. Such a refusal of intermediate advance payments is valid in many regions of the Russian Federation, therefore, before organizing the transfer, it is necessary to obtain detailed information on the current taxation against legal entities in a specific subject of the federation.
Advance plates
The quarterly contribution to the payment of transport collection is referred to as an advance payment. Unlike the final term of calculation for the last quarter, for advance payments, as a rule, there is a single rule definition rule. The period allocated to enumerate the organization is a month after the end of the reporting quarter.
Understand the general timeline definition scheme is quite simple: if you need to pay the tax for the 1st quarter, the calculated amount must be listed not later on April 30. For the second quarter, you can make an advance payment on the payment of transport tax no later than July 31, etc.
These timelines are valid only in cases where regional legislation provides for the possibility of making advance payments for tax. If interim transfer is abolished, the organization registered in this subject's subject is focused only on the last day of the tax payment for the entire past year.
On the video about transport tax
