Transport tax refers to regional taxes, is enforced by the laws of the constituent entities of the Russian Federation and is obligatory for payment on the territory of the corresponding region. Regional legislative (representative) bodies determine the tax rate within the limits established by the Tax Code, the procedure and terms for its payment, the reporting form for this tax, as well as tax incentives and the reasons for their use.
Taxpayers are recognized persons who are registered vehicles recognized as an object of taxation.
Object of taxation are cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled (towed) ships and other watercraft and air vehicles.
Are not an object taxation: rowboats, motor boats with an engine power not exceeding 5 hp; passenger cars specially equipped for use by people with disabilities, as well as passenger cars with an engine power of up to 100 hp, obtained (purchased) through the social protection authorities; fishing sea and river vessels; passenger and cargo sea, river and aircraft owned by organizations whose main activity is the implementation of passenger and cargo transportation; tractors, self-propelled harvesters of all brands, special vehicles (milk trucks, livestock trucks) registered with agricultural producers and used for the production of agricultural products; air ambulance and medical service aircraft and helicopters, etc.
The tax base: 1) in relation to vehicles with engines - as the engine power of the vehicle in horsepower; 2) in relation to waterborne non-self-propelled (towed) vehicles, for which the gross tonnage is determined - as the gross tonnage in registered tons; 3) in relation to other water and air vehicles - as a unit of a vehicle.
Tax period a calendar year is recognized.
Tax rates set in firmly fixed amount- depending on engine power or gross tonnage of vehicles, category of vehicles per one horsepower of engine power of a vehicle, one register ton of a vehicle or unit of a vehicle.
The procedure for calculating tax. Organizations calculate the amount of tax on their own. The amount of tax payable by individuals is calculated by the tax authorities on the basis of information provided by the authorities carrying out state registration Vehicle. The tax amount is calculated for each vehicle as a product tax base and tax rate. Payment of transport tax is made by taxpayers at the location of vehicles in the manner and terms established by the laws of the constituent entities of the Russian Federation.
Introduced Federal law dated July 24, 2002 No. 110-FZ, is established by the Tax Code (Chapter 28) and the laws of the constituent entities of the Russian Federation and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. Comes into force on January 1, 2003. By introducing the tax, the legislative (representative) bodies of the constituent entity of the Russian Federation determine the tax rate within the limits established by the Tax Code, the procedure for paying the tax and the terms for paying the tax, as well as the reporting form for this tax. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for the grounds for their use by the taxpayer (Article 356 of the Tax Code). Taxpayers are persons on whom, in accordance with the legislation of the Russian Federation, are registered, recognized as an object of taxation in accordance with Art. 358 NK. For vehicles registered as individuals, purchased and transferred by them on the basis of a power of attorney for the right to own and dispose of a vehicle prior to the official publication of Federal Law No. 110-FZ of July 24, 2002, the taxpayer specified in such power of attorney is the taxpayer. In this case, the persons on whom the said vehicles are registered notify the tax authority at their place of residence about the transfer of the said vehicles on the basis of a power of attorney (Article 357 of the Tax Code). The object of taxation is cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed) ships and other water and air vehicles (hereinafter referred to as vehicles), registered in accordance with the established procedure in accordance with the legislation of the Russian Federation (clause 1 of article 358 of the Tax Code). Are not subject to taxation:
1) rowboats, as well as motor boats with an engine power not exceeding 5 hp;
2) passenger cars specially equipped for use by disabled people, as well as passenger cars with engine power up to 100 hp. (up to 73.55 kW), received (purchased) through the bodies of social protection of the population in the manner prescribed by law;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned (on the basis of the right of economic management or operational management) of organizations, the main activity of which is the implementation of passenger and (or) cargo transportation;
5) tractors, self-propelled harvesters of all brands, special vehicles (milk tankers, livestock vehicles, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, Maintenance) registered on agricultural commodity producers and used in agricultural work for the production of agricultural products;
6) vehicles belonging to the federal executive authorities on the basis of the right of economic management or operational management, where military and (or) service equivalent to it is provided by law;
7) vehicles that are on the wanted list, subject to confirmation of the fact of their theft (theft) by a document issued authorized body;
8) planes and helicopters of medical aviation and medical services (clause 2 of article 358 of the Tax Code). The tax base is determined:
1) in relation to vehicles with engines - as the engine power of the vehicle in horsepower;
2) in relation to waterborne non-self-propelled (towed) vehicles for which the gross tonnage is determined - as the gross tonnage in registered tons;
3) in relation to water and air vehicles not specified in paragraphs. 1 and 2, - as a vehicle unit. 2. With respect to vehicles specified in paragraphs. 1 and 2 is determined separately for each vehicle. In relation to vehicles specified in paragraphs. 3, the tax base is determined separately (Article 359 of the Tax Code). The tax period is a calendar year (Article 360 of the Tax Code). Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power or gross tonnage of vehicles, category of vehicles per horsepower, engine power of a vehicle, one registered ton of a vehicle or unit of a vehicle in the following sizes:
1) Passenger cars with engine power (with each horsepower): up to 100 hp. (up to 73.55 kW) inclusive - 5 rubles. over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive - 7 rubles. over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive - 10 rubles. over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive - 15 rubles. over 250 hp (over 183.9 kW) - 30 rubles.
2) Motorcycles and scooters with engine power (per horsepower): up to 20 hp. (up to 14.7 kW) inclusive - 2 rubles. over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive - 4 rubles. over 35 hp (over 25.74 kW) - 10 rubles.
3) Buses with engine power (per horsepower): up to 200 hp. (up to 147.1 kW) inclusive - 10 rubles. over 200 hp (over 147.1 kW) - 20 rubles.
4) Trucks with engine power (per horsepower): up to 100 hp (up to 73.55 kW) inclusive - 5 rubles. over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive - 8 rubles. over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive - 10 rubles. over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive - 13 rubles. over 250 hp (over 183.9 kW) - 17 rubles.
5) Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (with each horsepower) - 5 rubles.
6) Snowmobiles, snowmobiles with engine power (per horsepower): up to 50 hp. (up to 36.77 kW) inclusive - 5 rubles. over 50 hp (over 36.77 kW) - 10 rubles. 7) Boats, motor boats and other watercraft with engine power per horsepower): up to 100 hp. (up to 73.55 kW) inclusive - 10 rubles. over 100 hp (over 73.55 kW) - 20 rubles. 8) Yachts and other sailing and motorized vessels with engine power (from each horsepower): up to 100 hp. (up to 73.55 kW) inclusive - 20 rubles. over 100 hp (over 73.55 kW) - 40 rubles. 9) Jet skis with engine power (per horsepower): up to 100 hp (up to 73.55 kW) inclusive - 25 rubles. over 100 hp (over 73.55 kW) - 50 rubles. 10) Non-self-propelled (towed) vessels, for which the gross tonnage is determined (from each gross tonnage register ton) - 20 rubles. 11) Airplanes, helicopters and other aircraft with engines (with each horsepower) - 25 rubles. 12) Other water and air vehicles without engines (from a vehicle unit) - 200 rubles. The specified tax rates can be increased (decreased) by the laws of the constituent entities of the Russian Federation, but no more than five times (clause 2 of article 361 of the Tax Code). It is allowed to establish differentiated tax rates in relation to each category of vehicles, as well as taking into account the period useful use vehicles (clause 3 of article 361 of the Tax Code). Taxpayers who are organizations calculate the tax on their own. The amount of tax payable by taxpayers who are individuals is calculated by the tax authorities on the basis of information submitted to the authorities that carry out state registration of vehicles on the territory of the Russian Federation. The tax amount is calculated for each vehicle as the product of the corresponding tax base and tax rate. In case of registration of a vehicle and (or) removal of a vehicle from registration (deregistration, exclusion from the state ship register, etc.) within tax period the tax amount is calculated taking into account the coefficient determined as the ratio of the number of full months during which the given vehicle was registered with the taxpayer to the number of calendar months in the tax period. In this case, the month of registration of the vehicle, as well as the month of removal of the vehicle from registration is taken as a full month. In case of registration and deregistration of a vehicle within one calendar month, the specified month shall be taken as one full month. Bodies carrying out state registration of vehicles are obliged to report to tax authorities at the place of its location information:
1) about vehicles registered or deregistered with these authorities (within 10 days after their registration or deregistration);
2) about the persons on whom the vehicles are registered;
3) about vehicles; as well as on the persons on whom the vehicles are registered, as of December 31 of the past calendar year to February 1 of the current calendar year, as well as on all related changes that have occurred in the previous calendar year. The specified information is submitted by the bodies that carry out the state registration of vehicles, in the forms approved by the Ministry of Taxes and Tax Collection (Article 362 of the Tax Code). The tax is paid by taxpayers at the location of vehicles in the manner and terms established by the laws of the constituent entities of the Russian Federation. Taxpayers-organizations submit to the tax authority at the location of vehicles a tax declaration in accordance with the laws of the constituent entities of the Russian Federation. A tax notice of the amount of tax payable is delivered to a taxpayer who is an individual by a tax authority no later than June 1 of the year of the tax period (Article 363 of the Tax Code).
Encyclopedia of Russian and International Taxation. - M .: Jurist... A. V. Tolkushkin. 2003.
It is regional. This means that it is established as directly by Tax Code and the laws of the constituent entities of the Russian Federation. Therefore, to determine the procedure for calculating and paying it, companies should be guided by both the norms of the Tax Code of the Russian Federation and regional legislation.
Deserve special attention tax incentives... At the federal level, namely directly in Ch. 28 of the Tax Code of the Russian Federation, such benefits are not provided. But at the same time, in Art. 356 of this chapter stipulates that the legislative (representative) bodies of state power of the constituent entities of the Russian Federation are given the right, when establishing the transport tax, to determine tax benefits and the grounds for their use by the taxpayer.
Therefore, it would be useful for a potential payer of transport tax to familiarize himself with regional regulatory legal acts in order to determine whether his activity is eligible for exemptions, whether his status or characteristics of the vehicle allow the exemption to be applied.
Consider the Law of Moscow dated 09.07.2008 N 33 "On Transport Tax", which entered into force on January 1, 2009.
Article 4 of the aforementioned Law defines a list of benefits exempt from paying transport tax on the territory of a given constituent entity of the Russian Federation.
So, from paying tax including released:
- organizations providing services for the transportation of passengers by urban passenger transport common use, - for vehicles carrying passengers (except for taxis);
- residents of a special economic zone technical and innovative type "Zelenograd" - for vehicles registered on them from the moment of inclusion in the register of residents of the special economic zone;
- persons who have passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive, - for one vehicle of the specified category registered to these persons.
By the way, not so small percentage of organizations can take advantage of the last preference. Cars with the specified engine power include such widespread brands as Daewoo Matiz, Kia Picanto, Ford Fiesta.
Let's move on to further consideration of the tax.
Taxpayers of transport tax
In accordance with Art. 357 of the Tax Code of the Russian Federation are recognized as such persons on whom in accordance with the law Russian Federation registered vehicles recognized as an object of taxation in accordance with Art. 358 of the Tax Code of the Russian Federation.
And since by persons in accordance with Art. 11 of the Tax Code of the Russian Federation, legal entities and individuals are recognized, then, accordingly, citizens are recognized as taxpayers, individual entrepreneurs, organizations.
At the same time, organizations applying the simplified taxation regime are also payers of the transport tax. In the list of taxes, from the payment of which "simplifiers" are exempted, the transport tax is not named (clause 2 of article 346.11 of the Tax Code of the Russian Federation).
Enterprises located on the simplified tax system calculate and pay tax in the same manner as enterprises located on general regime taxation. True, when switching from one regime to another, organizations may encounter certain peculiarities in accounting for the transport tax. We will consider them in this article.
Let's return to the definition of the concept of a taxpayer for the purposes of calculating and paying transport tax. Such is recognized, as already mentioned above, the person for whom the vehicle, which is the object of taxation, is registered. And this criterion is the main basis for recognizing a person as a tax payer. Therefore, regardless of whether a company owns a vehicle or not, if a car is registered for this company, it will be recognized as a taxpayer and it will have to pay transport tax.
This conclusion is adhered to by the following instances:
Ministry of Finance of Russia. In his opinion (Letter from 04.07.2006 N 03-06-04-04 / 28), only those companies, where the transport is registered, should pay the tax. The fact of owning a vehicle does not matter;
arbitration court. The Resolution of the FAS VCO dated 17.03.2009 N A33-13239 / 07-F02-871 / 09, A33-13239 / 07-F02-875 / 09 reflects that the organization's write-off of vehicles from its balance sheet without deregistering them with the authorities, in which they are registered, is not a basis for recognizing this organization as a non-payer of transport tax.
Object of taxation and tax base
In Art. 358 of the Tax Code of the Russian Federation provides a list of vehicles that are subject to taxation. These include, in particular, cars, motorcycles, buses, planes and other vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.
Quite often, in practice, questions arise about whether vehicles that are not used for their intended purpose are recognized as objects of taxation and are located in a car parking lot. Is it necessary to pay transport tax on them?
The answer to this question can be found in the Letter of the Ministry of Finance dated February 18, 2009 N 03-05-05-04 / 01. According to its provisions, the obligation to pay transport tax is made dependent on the registration of the vehicle, and not on its actual use. Therefore, even if the car has been in the garage for a long time, but at the same time has not been removed from the register, the transport tax on it should still be charged.
The opinion of the courts on the issue under consideration is similar. Thus, in the Resolution of the FAS of the Volgo-Vyatka District of 27.07.2007 N А29-8682 / 2006а, the arbitrators indicated that the transport tax must be paid regardless of the technical condition and actual use of vehicles.
But what if the car is stolen? Is it recognized in this case as an object of taxation for transport tax?
In accordance with paragraphs. 7 p. 2 art. 358 of the Tax Code of the Russian Federation are not subject to transport tax on vehicles that are on the wanted list, provided that the fact of their theft (theft) is confirmed by a document issued by the authorized body.
Such a document according to clause 17.4 Methodical recommendations on the application of Chapter 28 of the Tax Code of the Russian Federation (Order of the Ministry of Taxes and Tax Collection of Russia dated April 9, 2003 N BG-3-21 / 177) is issued by the bodies of the Ministry of Internal Affairs of Russia (GUVD, OVD, ATC, etc.), carrying out work on the investigation and disclosure of crimes, including the number of thefts (thefts) of vehicles. In this case, in the event of theft (theft) of a vehicle, taxpayers submit to the tax authority a document confirming the fact of theft (return) of the vehicle.
In the case of documentary evidence of theft, the vehicle ceases to be an object of taxation and, accordingly, transport tax ceases to be paid on it.
As for the tax base, depending on the type of vehicle, it is determined in different ways. For example, for vehicles with engines, this is the engine horsepower.
Tax and reporting period
Article 360 of the Tax Code of the Russian Federation establishes the tax period for transport tax - this is calendar year... The reporting periods that can be canceled by the laws of the constituent entities of the Russian Federation are I, II and III quarters.
Tax rates
Since 2011, new amendments to the Tax Code of the Russian Federation have come into effect, including those that reduce the tax rates of the transport tax established directly by the Tax Code of the Russian Federation itself.
Meanwhile, the subjects of Russia, as before, have the right to increase and decrease these rates, but no more than tenfold.
However, since 2011, the specified limitation on the size of the reduction in tax rates by the laws of the constituent entities of the Russian Federation has not been applied to passenger cars with an engine power (per horsepower) of up to 150 hp. with. (up to 110.33 kW) inclusive.
The rest of the provisions of Art. 361 "Tax rates" of the Tax Code of the Russian Federation remained in force, and the constituent entities of the Russian Federation can also establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of production of vehicles and (or) their environmental class.
As everyone knows, tax rates are set depending on the type of vehicle (truck, passenger car, motorcycle, bus, etc.). At the same time, for the same engine power for the specified categories of vehicles, different rates... And it is not always possible to determine exactly which category of vehicle the vehicle registered to your company belongs to. The situation is especially relevant for IZH cars, Gazelles and other vans.
Consider the example of the aforementioned IZH with an engine power of 75 horsepower. In line 4 "Vehicle category (A, B, C, D, trailer)" of the TCP for the specified car, category "B" is indicated, at the same time, in line 3 "Name (type of vehicle)" of the same document, it is indicated - "cargo van" ...
In the opinion of specialists of the Ministry of Finance, as well as the tax department, the organization should be guided by the type of vehicle in determining the type of vehicle by the type of vehicle column. After all, the indication in the TCP category B does not yet indicate that the vehicle belongs to passenger cars or trucks. And in line 3 "Name (type of vehicle)" PTS just indicates the characteristics of the vehicle, determined by its design features, purpose (Letter of the Ministry of Finance of Russia dated March 19, 2010 N 03-05-05-04 / 05, Letter of the Federal Tax Service of Russia dated February 18, 2008 N SHS-6-3 / [email protected]).
It turns out that the considered IZH for organizations in order to avoid disputes with tax authorities it is advisable to refer to the category of trucks.
However, situations are possible when it is impossible to reliably determine from the specified line 3 of the TCP to which category the car registered to the company belongs. It, for example, may indicate - "van".
In the situation under consideration, you can apply to the body that carried out the state registration of the "controversial" vehicle for clarification, or to the vehicle manufacturer.
These explanations can be weighty arguments for classifying a vehicle in a particular category and applying the appropriate tax rate.
If your company on "ambiguous" cars is still guided by the data in line 4 "Vehicle category (A, B, C, D, trailer)", you can try to defend your position in court. For example, in the Resolution of the FAS SZO dated January 17, 2007 N A66-6013 / 2006, it is indicated that when determining the type of vehicle, it is necessary to proceed from the category to which it is assigned, and not from its name. If, in accordance with the vehicle passport (PTS), it belongs to category "B" - a passenger car, then it does not matter that the name indicates "bus with six seats".
At the same time, there is court decisions with opposite conclusions - Resolution of the FAS VVO dated 19.01.2009 N А29-2848 / 2008.
It turns out that the outcome of the litigation on the issue under consideration cannot be determined. Therefore, organizations that have not yet decided what category of vehicles to classify their "controversial" cars, it would be more expedient to follow the explanations of the regulatory authorities. Otherwise, a trial is possible, the outcome of which may be in favor of the inspectors.
The procedure for calculating the amount of transport tax and advance payments
The Tax Code of the Russian Federation obliges all organizations, regardless of what taxation regime they are in, independently, unlike, say, individuals, to calculate both the amount of tax and the amount of the advance payment on it.
By the way, the calculation and payment of intermediate (advance) payments can be canceled by regional legislation. This will be discussed in more detail below, in the section "Procedure and terms for payment of transport tax and advance payments on it" of this article.
Let's continue further: the amount of tax payable to the budget based on the results of the tax period is calculated for each vehicle as the product of the corresponding tax base and the tax rate (clauses 1, 2, article 362 of the Tax Code of the Russian Federation).
It is quite logical that the law defines a mechanism for calculating tax in relation to each vehicle, because tax rates are set differentially, and the tax base for each type of vehicle is different.
The amount of advance tax payments, unless, of course, the regional legislator has abolished the obligation to pay interim payments, is calculated at the end of each reporting period in the amount of one fourth of the product of the corresponding tax base and tax rate.
Example
... The company has registered a passenger car with an engine capacity of 120 horsepower. The rate for the specified vehicle is 20 rubles. for horsepower.
Accordingly, after the I, II and III quarters, the organization must be calculated for payment advance payment in the amount of: 0.25 x (120 x 20) = 600 rubles.
According to the norms of paragraph 2 of Art. 362 of the Tax Code of the Russian Federation, the tax amount at the end of the tax period is determined as the difference between the calculated tax amount and the amounts of advance tax payments payable during the tax period.
Example ... Let's use the conditions of the previous example: the organization calculates annual amount tax: 120 x 20 = 2400. All previously paid advance payments are deducted from this amount, and the amount that must be transferred to the budget based on the results of the tax period is obtained: 2400 - 600 (I quarter) - 600 (II quarter) - 600 (III quarter) = 600 rubles.
But what about a situation when the vehicle was registered at the enterprise for an incomplete calendar year? How much tax should be paid?
In accordance with the norms of paragraph 3 of Art. 362 of the Tax Code of the Russian Federation in this case, the calculation of the tax amount (the amount of the advance tax payment) is made taking into account the coefficient defined as the ratio of the number of full months during which this vehicle was registered with the taxpayer to the number of calendar months in the tax (reporting) period.
In this case, the month of registration of the vehicle, as well as the month of removal of the vehicle from registration are taken as a full month.
Example
... Consider the calculation of tax in the case of registration of a vehicle at the company for less than a year. Let's return to the data of the same example, taking into account that the car was removed from the register in November.
Let's calculate the coefficient: 11/12 = 0.917. The amount of tax payable for the car will be: 2400 x 0.917 = 2200.8 rubles. Advance payments for the I, II and III quarters were calculated to be paid: 600 x 3 = 1800 rubles. This means that the amount of tax payable for the year should be: 2200.8 - 1800 = 400.8 rubles.
Quite often, the question arises about the calculation of tax in connection with the re-registration of a vehicle in another constituent entity of the Russian Federation, in which different tax rates apply.
In the opinion of the Ministry of Finance, set out in the Letter of August 27, 2009 N 03-05-05-04 / 11, if the vehicle is deregistered in one constituent entity of the Russian Federation and in the same month it is registered (re-registered) to the same taxpayer in another subject of the Russian Federation, the transport tax for a given month must be paid at the place of registration of the transport as of the 1st day of this month. At the new location of the vehicle, the tax will need to be paid starting from the next month, while its calculation and payment must be carried out in accordance with the current in the territory of the corresponding constituent entity of the Russian Federation legislative act subject of the Russian Federation on transport tax.
Tax return
Organizations - payers of transport tax are required to report on this payment... So, in accordance with Art. 363.1 of the Tax Code of the Russian Federation, upon the expiration of the tax period, namely, as already mentioned above, the calendar year, enterprises submit a tax return. Such a declaration must be filed with tax office at the location of vehicles no later than February 1 of the year following the expired tax period.
Since 2011, in chap. 28 of the Tax Code of the Russian Federation, amendments were made to abolish the obligation of organizations to submit tax calculations for advance tax payments.
The legislator of a constituent entity of the Russian Federation, in its regulatory legal act, may oblige an organization to pay advance payments for transport tax. In the previously valid version of the Tax Code of the Russian Federation, it was provided that in this case, taxpayers must, at the end of each reporting period (I quarter, II quarter, III quarter), submit to the tax authority at the location of vehicles a tax calculation for advance tax payments. Only those organizations that, accordingly, did not pay payments during the tax period, as well as enterprises that apply the simplified taxation system and pay the Unified Agricultural Tax, did not submit tax calculations. Moreover, the latter did not submit interim calculations to the tax authority, regardless of the obligation to pay quarterly advance payments. This preference was provided for in paragraph 3 of Art. 363.1 of the Tax Code of the Russian Federation in its current version until 2011.
Starting from the current year, no one has to submit calculations for the transport tax, regardless of the taxation regime and the procedure for paying the tax.
Therefore, if your organization has switched or plans to switch from a simplified taxation regime to a general one, then starting in 2011, this will not result in it being obliged to submit additional reports on transport tax. The enterprise both submitted only one annual declaration, applying the simplified tax system, and "leaving" this regime, will report in the same way.
So, let's move on and consider procedure for submitting a transport tax return to the tax authority. As we have already discussed above, Art. 363.1 of the Tax Code of the Russian Federation indicates that reports must be submitted at the location of the vehicles.
In accordance with the provisions of paragraph 5 of Art. 83 of the Tax Code of the Russian Federation, the location of vehicles is the place of their state registration (and in the absence of such, the location (residence) of the owner of the property).
Registration of vehicles is carried out in accordance with the Rules for the registration of motor vehicles and trailers to them in the state traffic safety inspection of the Ministry of Internal Affairs of Russia (Appendix No. 1 to the Order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001 "On the procedure for registering vehicles").
According to clause 24 of these Rules, registration of vehicles for legal entities is carried out at the location of legal entities, determined by the place of their state registration, or at the location of their separate subdivisions.
It turns out that a vehicle can be registered both at the location of the parent organization and at the location of a separate subdivision, and regardless of the allocation of such a separate subdivision to a separate balance sheet, whether it has a current account.
It turns out that for vehicles registered at the location of the parent organization, the declaration must be submitted to the tax authorities at the location of this organization. If the car is registered at the location of a separate subdivision, accordingly, tax reports must be submitted to the tax authority at the location of this subdivision.
Quite often, situations arise when a car is transferred for operation in separate subdivision, where it is put on temporary registration.
V this case the reporting should still be submitted at the location of the parent organization. After all, the Tax Code of the Russian Federation clearly defines that it must be handed over to the tax authority at the location of vehicles, which is recognized as the place of their permanent registration. The Tax Code of the Russian Federation does not say anything about the possibility of submitting reports at the place of temporary registration.
By the way, please note that according to clause 1 of Art. 83 of the Tax Code of the Russian Federation in order to conduct tax control organizations are subject to registration with tax authorities, including at the location of their vehicles.
However, the registration of organizations as a transport tax payer is carried out without his participation. The tax authority independently carries out it on the basis of data received from the authorities that carry out the state registration of vehicles. The specified data must be submitted to the tax office within 10 days after the registration of the car (clause 4 of article 85 of the Tax Code of the Russian Federation).
And one more point: organizations that meet the criterion of the largest taxpayers must submit tax returns on transport tax to the tax authority at the place of registration as the largest taxpayers. This is stated in paragraph 4 of Art. 363.1 of the Tax Code of the Russian Federation.
Procedure and terms for payment of transport tax and advance payments on it
According to paragraph 1 of Art. 363 of the Tax Code of the Russian Federation, the payment of tax and advance tax payments is made by taxpayers to the budget at the location of vehicles in the manner and terms established by the laws of the constituent entities of the Russian Federation.
At the same time, the deadline for payment of tax for organizations cannot be set earlier than the deadline provided for in paragraph 3 of Art. 363.1 of the Tax Code of the Russian Federation, i.e. not earlier than the deadline for filing the annual tax return, which, in turn, must be presented no later than February 1 the year following the expired tax period.
It turns out that, on the one hand, the Tax Code of the Russian Federation gives regional legislators the opportunity to determine the deadline for paying the tax, but at the same time limits it in a certain way - first reports are submitted, then tax is paid.
Since, as we have already discussed above, the settlements for advance payments have been canceled since 2011, accordingly, the dependence of the term for payment of the advance payment on the date of submission of the report can no longer be established, as was established in the previously valid version of Art. 363 of the Tax Code of the Russian Federation.
Please note that the norms of the Tax Code of the Russian Federation provide for the obligation of organizations to pay both the tax itself and the amount of advances on it. At the same time, the regional legislator, in his regulatory legal act, may abolish the obligation to pay intermediate (advance) payments (clause 2 of article 363 of the Tax Code of the Russian Federation).
For example, the Law of Moscow of July 9, 2008 N 33 stipulates that during the tax period the payment of advance payments on transport tax by taxpayers who are organizations is not made. This means that for vehicles that are, or rather, registered, in a given constituent entity of the Russian Federation, only the amount of tax is paid at the end of the tax period.
As for the place of payment of the tax and intermediate payments on it, then such payment must be made at the location of the vehicle, i.e. at the place of his registration. And the place of registration of a vehicle, as we have already discussed above in the section of the article "Tax return", is the place of state registration of a legal entity or the location of its separate subdivisions.
In the event that a vehicle is registered at the location of the organization, tax and advance tax payments in respect of this vehicle are payable at the location of the organization. If the car is registered at the location of the branch of the organization, and such registration has not been made at the location of the organization, then the location of the vehicle will be the location of the branch of the organization. In this case, on the basis of Art. 363 of the Tax Code of the Russian Federation, tax and advance tax payments in respect of this vehicle are payable at the location of the branch of the organization. This opinion is shared by the Ministry of Finance of Russia (Letter dated April 16, 2007 N 03-05-06-04 / 20).
In the case of temporary registration of a vehicle, tax and interim payments on it are paid at the place of its permanent registration (Letters of the Ministry of Finance of Russia dated 27.12.2007 N 03-05-06-04 / 46, dated 16.04.2007 N 03-05-06- 04/20).
Accounting and tax accounting of the amounts of transport tax
Let's start with the "simplified". If an organization's taxation object is income reduced by the amount of expenses, then the amount of transport tax (advance payments on it) can be taken into account in "tax" expenses and thereby reduce the tax base of the single tax (subparagraph 22 of paragraph 1 of article 346.16 of the Tax Code RF).
Recognize the expense on the basis of the rate of paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation is possible only after payment has been made.
When transferring to the general tax regime, the organization can still take into account the amount of transport tax in expenses, only when calculating income tax. This allows you to do pp. 1 p. 1 of Art. 264 of the Tax Code of the Russian Federation.
True, admit specified consumption enterprises, if, of course, they apply the accrual method, should already on the date of tax accrual (advance payment), and not on the date of its payment (subparagraph 1 of paragraph 7 of article 272 of the Tax Code of the Russian Federation). In other words, the accrued taxes / interim payments are included in the expenses of the period for which the payment is made, the tax return is filed.
By the way, do not forget that the organizations under the general taxation regime, in contrast to the "simplified" ones, must keep accounting records.
The amount of the accrued advance payment for transport tax, like the tax itself, is an expense common types activities (p. 5 PBU 10/99 "Organization costs").
This expense is reflected in accounting on the debit of accounts for accounting for production costs / sales costs in correspondence with the credit of account 68 "Calculations of taxes and duties" (Chart of accounts accounting financial and economic activities of organizations).
"Trade: accounting and taxation", 2006, N 8
The procedure for calculating and paying transport tax is established by Ch. 28 "Transport tax" of the RF Tax Code. For the purpose of uniform application of the norms of this chapter of the Ministry of Taxes and Duties of Russia, special Methodological Recommendations have been developed.<1>, which are an intradepartmental document binding on tax authorities (Letter of the Ministry of Finance of Russia dated June 16, 2006 N 03-06-04-04 / 24).
Transport tax applies to regional taxes and is put into effect throughout the territory of a constituent entity of the Russian Federation by the relevant law of this constituent entity. At the same time, the legislative bodies of the constituent entity of the Russian Federation determine the tax rate, the procedure and the timing of its payment.
In ch. 28 of the Tax Code of the Russian Federation by Law N 131-FZ<2>significant changes were made: now the regional authorities are not entitled to approve reporting on transport tax, however, it is allowed not to set reporting periods. These and other changes, as well as the procedure for calculating and paying transport tax, in effect from January 1, 2006, will be discussed in this article.
<2>Federal Law of 20.10.2005 N 131-FZ "On Amendments to Chapter 28 of Part Two of the Tax Code of the Russian Federation".
Taxpayers
According to Art. 357 of the Tax Code of the Russian Federation, transport tax payers are recognized as persons on which vehicles (TC) are registered, recognized as an object of taxation. A person is included in the list of taxpayers on the basis of information received by tax office from the bodies carrying out the state registration of the vehicle. At the same time, clause 4 of the Methodological Recommendations provides clarifications on the registration of certain types of ground vehicles.
In practice, situations arise when the vehicle is purchased, but for some reason is not used (for example, it is stored in a warehouse in a disassembled state). Accordingly, the management decides not to register this car with the traffic police. Do I need to pay transport tax in this case? In our opinion, no, since the Tax Code makes the obligation to pay tax dependent only on the presence of a vehicle registration. Courts often adhere to this point of view and believe that if for some reason the car is not registered with the traffic police, then there is no obligation to pay transport tax, which means that you do not need to submit a declaration (see, for example, Resolutions of the FAS VVO dated 30.01. 2006 N А43-16227 / 2005-35-548, FAS BCO dated 16.06.2005 N А33-29910 / 04-С3-Ф02-2677 / 05-С1). There is no need to pay tax on vehicles owned by the organization, but purchased for resale, and not registered with the traffic police. However, you need to remember that in accordance with the Federal Law of 10.12.1995 N 196-FZ "On Road Safety", the operation of vehicles that have not been registered with the traffic police is prohibited<3>.
<3>Administrative responsibility for the management of vehicles that are not registered in the prescribed manner is determined by Art. 12.1 Administrative Code of the Russian Federation.
Accountants have a lot of questions about who is the payer of transport tax when leasing a vehicle. The rules for the registration of motor vehicles, approved by Order of the Ministry of Internal Affairs of Russia dated January 27, 2003 N 59, provide the right, by written agreement, to register the vehicle for any participant in the lease agreement. The same document provides for the possibility of temporary registration of the vehicle for the lessee, even if it is already registered with the lessor. However, despite the presence of temporary registration for the lessee, the lessor still remains the taxpayer, since the permanent registration is issued for him (Letters of the Ministry of Finance of Russia dated 06.03.2006 N 03-06-04-04 / 07, dated 16.09.2005 N 03- 06-04-04 / 39, dated 02.11.2005 N 03-06-04-04 / 43).
Object of taxation
The object of taxation on transport tax are cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic or caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled (towed ships ) and other air and water vehicles (clause 1 of article 358 of the Tax Code of the Russian Federation). In this case, paragraph 2 of Art. 358 of the Tax Code of the Russian Federation provides for a list of objects that are not subject to taxation.
For example, are not subject to taxation of vehicles that are on the wanted list, provided that the fact of their theft (theft) is confirmed by a document issued by the authorized body (subparagraph 7 of paragraph 2 of article 358 of the Tax Code of the Russian Federation). At the same time, as the Federal Tax Service for Moscow explained in the Letter of March 29, 2005 N 18-08 / 1/20366, the basis for the car not to be subject to transport tax is only the original certificate of theft issued by the Ministry of Internal Affairs of Russia (GUVD , ATS, ATC, etc.), carrying out work on the investigation and disclosure of crimes, including theft (theft) of the vehicle. If the taxpayer submitted a copy of the certificate, the inspectorate sends a request to the appropriate body of the Ministry of Internal Affairs of Russia with a request to confirm the fact of theft of the vehicle. In addition, the fact of theft of the vehicle can be confirmed by a court verdict on bringing to justice the person guilty of theft, in the event that the vehicle was not returned to the owner (Resolution of the FAS SZO dated 10.03.2006 N A13-8082 / 2005-19).
Tax base, tax rates
The tax base depends on the type of vehicle and is determined in accordance with Art. 359 of the Tax Code of the Russian Federation. So, for vehicles with engines, the tax base is the engine power in horsepower. In this case, the tax base is determined separately for each vehicle.
Tax rates depend on engine power, jet engine thrust, gross tonnage, vehicle category per horsepower of engine power, one kilogram of jet engine thrust or vehicle unit (Article 361 of the RF Tax Code). The tax rates are given in clause 1 of Art. 361 of the Tax Code of the Russian Federation, however, the constituent entities of the Russian Federation are allowed to change them in the direction of increasing or decreasing, but not more than five times. In addition, the legislative bodies of the constituent entity of the Russian Federation are given the right to establish differentiated tax rates depending on the useful life and the category of the vehicle (clause 3 of article 361 of the Tax Code of the Russian Federation).
To determine the tax rate, you need to correctly define the vehicle category. To do this, you can use two regulatory documents:
- All-Russian classifier of fixed assets OK 013-94 (OKOF), approved by the Resolution of the State Standard of Russia dated December 26, 1994 N 359;
- Convention on Road Traffic (Vienna, 08.11.1968), ratified by Decree of the Presidium of the Supreme Soviet of the USSR of 29.04.1974 N 5938-VIII.
The Ministry of Finance, in a Letter dated 22.11.2005 N 03-06-04-02 / 15, explained that in case of disputable issues, the Convention takes precedence over the Classifier.
Tax and reporting periods for transport tax
According to Art. 360 of the Tax Code of the Russian Federation, the tax period for transport tax is a calendar year, and the reporting periods (I, II and III quarters) are set only for organizations. At the same time, the legislative bodies of the constituent entities of the Russian Federation are given the right not to establish reporting periods on their territory (clause 3 of article 360 of the Tax Code of the Russian Federation). So, for example, did the legislative authorities of Moscow<4>.
<4>Law of the City of Moscow of 23.10.2002 N 48 "On Transport Tax" (as amended by the Law of the City of Moscow of 26.04.2006 N 17).
The procedure for calculating the amounts of tax and advance payments, terms of payment
First of all, on this issue, we note the following: the amount of tax payable by an individual is determined by the tax authorities on the basis of information received from the bodies that register the vehicle, and the organizations calculate the tax on their own. The tax amount is defined as the product of the corresponding tax base and the tax rate established by the law of the constituent entity of the Russian Federation.
Taxpayers - organizations calculate and pay advance payments on a quarterly basis, unless the law of the constituent entity of the Russian Federation provides for exemption from this obligation for selected categories taxpayers in accordance with paragraph 6 of Art. 362 of the Tax Code of the Russian Federation. The amount of the advance payment is determined in the amount of one fourth of the product of the corresponding tax base and tax rate (clause 2.1 of article 362 of the Tax Code of the Russian Federation). The amount of tax payable at the end of the tax period for the organization is calculated as the difference between the calculated amount of tax and the amount of advance payments payable during the tax period. Advance payments for transport tax were introduced from January 1, 2006 by Law No. 131-FZ.
If the vehicle is owned for an incomplete tax period, then the amount of tax is determined using special coefficient, calculated as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of full months in the tax (reporting) period. In this case, the month during which the vehicle is registered or removed from the register is taken into account as a full month (clause 3 of article 362 of the Tax Code of the Russian Federation).
The bodies that register the vehicles are obliged to notify the tax authorities about the vehicles registered or deregistered within 10 days.
Example. The organization purchased a passenger car and registered it with the traffic police on 01.04.2006. Car engine power - 150 hp. with. In August 2006, the organization sold the car, and on 10.08.2006 it was struck off the register. For this vehicle tax rate is 8 rubles. for one horsepower.
The amount of the advance payment for the II quarter of 2006 will amount to 300 rubles. (150 HP x 8 rubles x 1/4).
Since the car was removed from the register in August, the total tax amount for the tax period is determined taking into account the coefficient. There were 5 full months when the car was owned by the organization in 2006. Thus, the coefficient will be 0.42<5>((5/12) months).
<5>Note that in tax reporting for transport tax, this coefficient is indicated as a decimal fraction accurate to hundredths.
total amount tax accrued for 2006 is equal to 504 rubles. (150 hp x 8 rubles x 0.42).
Total payable for the III quarter of 2006 - 204 rubles. (504 - 300).
The amounts of tax and advance tax payments are paid at the location of the vehicle within the time limits established by the law of the constituent entities of the Russian Federation (clause 1 of article 363 of the Tax Code of the Russian Federation). The deadline for payment of tax must be set no earlier than the deadline established by the Tax Code for the submission of the tax return, that is, February 1 of the year following the expired tax period (clause 3 of article 363.1 of the Tax Code of the Russian Federation).
Taxpayers - individuals pay tax based on the results of the tax period on the basis of notifications received from the tax authority. The form tax notice approved by Order of the Federal Tax Service of Russia dated October 31, 2005 N SAE [email protected] The procedure for the delivery of a tax notification is established by Art. 52 of the Tax Code of the Russian Federation. It can be transferred natural person personally on receipt or in any other way confirming the fact of receipt of the notification.
Transport tax reporting
In accordance with the new Art. 363.1 of the Tax Code of the Russian Federation, introduced by Law N 131-FZ, the tax declaration form is approved by the Ministry of Finance of Russia. At the moment, the form approved by the Order of the Ministry of Finance of Russia dated April 13, 2006 N 65n is in force. If the legislation of the constituent entity of the Russian Federation provides for the payment of advance payments, then taxpayers - legal entities after the expiration of the first, second and third quarters, they submit to the tax authorities a calculation of advance payments in the form approved by Order of the Ministry of Finance of Russia dated 03.23.2006 N 48n. Calculations for advance payments must be submitted no later than the last day of the month following the expired reporting period (clause 3 of article 363.1 of the Tax Code of the Russian Federation).
O. A. Kholodnova
Consultant on issues
accounting and taxation
