Each car owner must remember his obligation to pay the transport tax. It is calculated depending on the technical parameters of the car. Often, different changes are made to the law with respect to this fee, but it has still not been repealed. Therefore, car owners need to regularly correctly calculate it and pay it in a timely manner. If there are no payments, then this will become the basis for the calculation of fines.
Highlights
Since 2016, bills designed to abolish the transport tax were regularly submitted to the State Duma for consideration, but they were not adopted, therefore, in 2018 this fee is also required to be paid.
Many car owners are sure that the calculation is incorrect and unfair, therefore their rights are violated. This tax is represented by the payment levied on each car owner. According to the Tax Code, the payment must be made by citizens on whom the car is directly registered. It does not matter if the owner is an individual or a company.
To calculate this fee, you must use the transport tax rates established by the regional authorities. For calculation, the tax base is multiplied by the rate, as well as by a raising coefficient, the size of which is set for each car separately, depending on its cost.
Individuals do not have to deal with the calculation on their own, as this process is carried out by employees of the Federal Tax Service, after which they send receipts for payment to the address of the taxpayer.
What is taken into account in the calculation?
Different indicators are used to determine the amount of tax. It is possible to calculate the transport tax if such information is available:
- car power;
- the age of the car, and it takes into account not the time when the car was actually used, but the date of its release;
- if the calculation is for air transport, then thrust is additionally taken into account in the calculation;
- if you need to determine the size of the fee for water transport, then the capacity is determined.
The raising factor is set by the authorities, which takes into account the estimated cost of the machine, as well as the year of manufacture.
Why was the excise tax not replaced?
It was planned that in 2018 this tax will be replaced by an excise tax. This was due to the fact that the excise tax on gasoline required for transport increased. Many people are outraged by the refusal to cancel the fee, but all due to the fact that the tax on cars is regional, but excises are considered federal taxes. Excise taxes are paid by manufacturers of various goods, not by buyers, but the owners of these cars must pay the tax on cars. Therefore, the abolition of the transport tax is considered impossible so far.
Who is the payer?
Initially, it is important to figure out who should pay this fee. It is mandatory for all car owners, so even a transport tax for legal entities is charged. The difference between individuals and companies is in different rates, and organizations must independently deal with the calculation. Their responsibilities include the formation and submission of a declaration. In Art. 357 lists all payers of such a fee.
What cars are preferential?
For this fee, benefits are necessarily assigned. They are standardly determined by the regional authorities, since this type of tax is considered regional. Also, for some types of vehicles it is not required to pay funds. Therefore, preferential transport includes:
- boats with motors, the engine capacity of which does not exceed 5 liters. from.;
- cars designed for the disabled, so they are equipped with special devices that allow people with disabilities to drive the car, but their power should be less than 100 liters. from.;
- equipment used to perform agricultural work;
- wanted cars.
If the car was stolen, the owner must promptly notify the police, as a result of which the search process will begin. Information is transmitted to the Federal Tax Service, so until the car is found, the transport tax will not be charged.
If just a person does not use the car for some time, for example, he loses his driver's license or is afraid to drive in the winter, then this is not a reason to stop transferring funds to the regional budget. Accrual is made from the moment of registration of the car.
Who may not pay the fee?
Regional authorities decide independently which categories of citizens can be exempted from having to pay a tax on cars. Most often this includes pensioners, people with disabilities, large or poor citizens. To find out if transport tax benefits are offered in a particular region, you should contact the local administration or a branch of the Federal Tax Service. They are drawn up independently by taxpayers, therefore, they are declarative in nature.
In 2018, transport tax is not required to be paid to truck owners. This innovation is due to the fact that companies and individuals involved in freight transportation have too high a financial burden. Therefore, they are now exempted from paying this fee from the beginning of the year. This measure is applied exclusively to trucks whose mass does not reach 12 tons.
Do retirees need to pay a fee?
Benefits can be established at the federal and regional levels. You need to learn about the possibilities of exemption from payment of the fee directly in the city administration or branch of the Federal Tax Service. Under the law, payment of transport tax by pensioners is not required.
Old age pensioners are exempted, which includes men from 60 years old and women from 55 years old.
How is the privilege issued?
If a person finds out that he is a beneficiary, therefore, he can get a discount on the fee or not pay it at all, then he must independently deal with the registration of this relief. To do this, the following actions are performed:
- documents are collected confirming that the person is assigned to the preferential category of the population;
- an application is drawn up for registration of benefits;
- documentation is transferred to the department of the Federal Tax Service.
If there are no grounds for refusal, then over the next year the tax will be calculated based on the benefits received. It is the tax that is involved in the calculation. Transport tax must be paid before December 1 of next year.
Calculation Rules
The main purpose of the car tax is the need to receive money by the local authorities to maintain the optimal condition of the roads. Often people are faced with the fact that the road surface in their city is in a deplorable state, so they simply stop paying the toll. This leads only to the fact that penalties are accrued and the amount increases, which will still be collected by bailiffs in different ways.
During the calculation, different car indicators and a raising factor, which depends on the cost of the car, are taken into account. This method of calculation is criticized by different people, but it has been used for a long time. In 2018, changes were introduced in relation to the size of the increasing coefficient:
- when the cost of the car is from 3 to 5 million rubles. (regardless of the age of the machine) a coefficient of 1.1 is applied;
- if the price varies from 5 to 10 million, then the indicator is 2;
- for machines whose value ranges from 10 to 15 million rubles, this value is 3;
- if the price exceeds 15 million rubles, then a coefficient of 3 is applied.
The website of the Ministry of Industry and Trade contains a special list of machines with an indication of their average cost. Based on this information, you can determine the size of the fee. The calculation process itself involves the use of the formula: tax base * transport tax rate * increasing coefficient.
What bets are used?
For the correct calculation, you must have information about which rate is set. Transport tax rates for legal entities and private users depend on each region. This is due to the fact that it is the regional authorities who set this indicator. In different regions, it is significantly different, and the rate is set at 1 liter. from.:
- Moscow - 12 rubles;
- Tomsk Region - 6.5 rubles;
- Vologda Oblast - 25 rubles;
- Crimea - 5 rubles;
- Kaluga - 14 rubles;
- Orenburg - 20 rubles;
- Krasnodar Territory - 12 rubles.
- Rostov - 12 rubles.
Thus, in order to know exactly what tax rate for the transport tax should be used, you need to contact the local administration or the department of the Federal Tax Service at the place of residence.
Payment Rules
The process of payment and settlement depends on the taxpayer:
- Physical person. They may not be involved in the calculation themselves. Employees of the Federal Tax Service carry out this process, after which they send citizens only completed receipts, which can be paid at the bank, by mail, through ATMs or via the Internet. If you know the rate, machine power and other parameters for calculation, you can check the correctness of determining the size of the fee by the Federal Tax Service.
- Companies Transport tax for legal entities is not calculated by employees of the Federal Tax Service, therefore, accountants of organizations are independently involved in this process. To do this, they must receive up-to-date information about the rate and the increasing coefficient from the employees of the Federal Tax Service. If the company specializes in freight transportation, and at the same time trucks are used, the mass of which does not reach 12 tons, then there is no need to pay tax at all. The same applies to enterprises specializing in agriculture and using appropriate equipment during work.
Thus, the rules for paying transport tax depend on who exactly acts as a taxpayer.
Do I need a declaration?
Individuals should only pay the fee on time. Companies are required to prepare and submit to the Federal Tax Service a transport tax declaration . For this, the standard form is used, which in 2018 remained the same.
The document contains significant information:
- number of cars;
- their power and estimated cost;
- year of issue;
- technical parameters of machines;
- calculation rules;
- correctly defined tax amount to be paid to the budget.
The absence of a declaration is considered a significant violation for which fines and penalties are charged. Therefore, accountants of companies should use a special schedule to submit various reports in a timely manner.
When do I need to transfer funds?
It is important not only to understand how this fee is calculated correctly, but also to find out when the transport tax should be paid. The terms remained the same, so the following requirements are established:
- individuals must transfer funds before December 1 of next year, therefore, for 2017, a fee must be paid before December 1 of 2018;
- For companies, a deadline is set by the regional authorities, but it cannot be later than February 1 of next year.
For the lack of funds in a timely manner a fine is charged. It increases with each day of delay, therefore, if you skip the set date, you must transfer funds as quickly as possible.
Consequences of non-payment
Every car owner should know that he is obliged to pay a car tax annually for his car. If funds are not available on time, then under Art. 28 of the Tax Code, various measures of responsibility for the violator are assigned. Among them are:
- employees of the Federal Tax Service may come to the debtor's home without warning to find out the reason for the lack of collection;
- for the entire period during which there are no funds, a penalty is presented, presented as a penalty, and for its calculation the size of the fee, the number of days during which there is no payment, as well as the size of the penalty established by the region are taken into account;
- if the debt is significant, and at the same time, the taxpayer has not really paid the money for a long time, then the inspection may file a lawsuit;
- by court decision, bailiffs will be involved in the recovery of funds.
If the case is transferred to the bailiffs, they can use numerous methods to recover funds from car tax evaders. These methods include:
- seizure of accounts, as a result of which the necessary amount is debited from them, if any;
- the seizure, confiscation and sale of valuable property owned by the debtor, if there really is a significant debt;
- a ban on leaving the country.
The FTS usually goes to court if funds are not paid in for 6 or more months. Therefore, car owners must responsibly approach their obligation to contribute in the form of a tax on the car.
How is the fee calculated in the Crimea?
Since 2016, all residents of this peninsula must pay this type of fee. Already in mid-2017, information appeared that the regional authorities had come to a decision on raising rates. This is due to the fact that the established rate of 5 rubles. considered one of the lowest in comparison with other regions.
No changes have been made so far, but it is expected that by mid-2018 the rate will be increased. Crimean Finance Minister claims that over 72 million rubles have been transferred over six months. to the regional budget, while it is planned that in 2018 this indicator will be increased to 200 million rubles. This situation contributes to an increase in the speed of implementation of road works, and also positively affects the quality of the road surface.
What are the expected prospects?
In 2017, a lot of information appeared that in 2018 there would be really a lot of adjustments to the legislation regarding car taxes. It was believed that it would be completely canceled, but only truck owners were affected. Additionally, adjustments were made to the size of the increasing coefficient.
But as before, the State Duma is considering the possibility of replacing such a tax with excise duty. It is already paid by all car owners when they purchase gasoline. In addition, it is assumed that a system will be introduced according to which the amount of tax will depend not on the vehicle’s parameters, but on how often it is used, since this directly affects the state of the road surface.
If the tax is replaced by excise taxes, this will certainly lead to a significant increase in the cost of gasoline. For people who use the machine on a daily basis, such a decision is not considered very profitable, since they will have to pay a lot more money per year than the amount of money that is transferred in the form of tax.
At the regional level, numerous changes are often made in different cities. Therefore, all people should visit the regional website of the Federal Tax Service in order to receive relevant information regarding the rules for calculating and paying this tax.
Conclusion
Thus, the transport tax is a mandatory fee for all car owners. These include not only individuals, but also various companies. Constantly, various changes are made to the legislation regarding the rules for calculating this fee.
In 2018, truck owners are exempted from this tax. To calculate the fee, you need to use information about the rate, increasing the coefficient and power of the machine, and the rates differ significantly in different regions. Some categories of citizens can count on benefits and discounts, which must be issued independently.