In order to prepare a transport declaration, you need to determine the type code of the vehicle, and accountants often have difficulties with this. This article is devoted to this problem: here we will provide explanations regarding the instruction and everything that will have to be guided in determining the code.
Match characteristics
To determine the type code of a vehicle, you must first be guided by the TCP, as well as the Procedure, which was approved in 2012 by order of the Federal Tax Service of the Russian Federation (MMV-7-11-99). From the latter, the corresponding code is selected, which coincides in characteristics with the vehicle that must be indicated in the declaration. If it is not possible to find out all the characteristics with the help of a passport, it is necessary to turn to technicians or mechanics for help and consult on all obscure points that are associated with the features of this vehicle. When all questions become clear and design features are clarified, you need to select in Appendix No. 5 the type code of the vehicle that corresponds to it.
This must be done because the amount of the transport tax that is payable to the state budget directly depends on the right choice. If the vehicle type code is not defined correctly, the wrong tax rate will be taken into account. In this case, the calculated tax will be overstated or understated. Both are unacceptable. That is why you need to understand that filling out a declaration is a responsible matter, and you need to approach it with all the attention and meticulousness. In accordance with the Instruction (paragraph 5.3 regarding the completion of this document), which was approved by order of the Federal Tax Service of the Russian Federation in 2012, the code must be affixed in section 2, line 030 (calculation of the amount). Thus, a tax return is filled out.
Means of transport and not
Trucks, for example, pass through the code 52001, and cars (except motor sledges, medical aid cars and snowmobiles) pass through the code 51004. Passenger auto medical services are assigned a special code - 51003. For a long time there were disputes about the characteristics of the forklift, is it a vehicle or relates to machines and equipment. In 2016, a new code table is taken into account, where the forklift is assigned to other vehicles and the code 59000 is assigned to it.
Therefore, the truck is not a vehicle, and therefore does not fall into the group of a separate subsection, where they are listed. Handbook OK 013-94B includes forklifts in the Machines and Equipment subsection. Precisely because there are discrepancies that have not yet been officially clarified, in the classifier of the vehicle type code you need to select the code 59000 ("Other vehicles") in order to correctly calculate the tax rate.
Pneumatic and tracked travel
Loaders are also tracked, and therefore they have a different code. They relate to the section where other vehicles are listed - self-propelled, as well as mechanisms and vehicles on caterpillar and pneumatic travel.
In the code table, this code is 57001, and it includes a lot. First of all, mobile handling equipment (crawler cranes, pneumatic wheels and automobile cranes); self-propelled machinery and equipment (excavators, bulldozers, graders and scrapers, channel cleaners and channel diggers, reclamation machines, special vehicles for road construction, road rollers and snow plows).
This also includes automobiles for drilling equipment (for transporting drill pipes, as well as large transportation complexes for transporting equipment). Self-propelled mechanisms and vehicles on caterpillar and pneumatic tracks included in other groups are also marked with a code 57001.
Taxpayers
The transport tax must be paid by the persons on whom certain vehicles are registered in accordance with the legislation of the Russian Federation (Tax Code, Article 357), as well as those who received these vehicles according to a power of attorney (before 2002), the period of which should not exceed three years (after three years the right to dispose of the vehicle passes to the person to whom it is registered). Information about owners of tax services is obtained from the authorities that carried out the registration (Tax Code, Article 362).
Not only automobiles, but also motor vehicles (motorcycles, scooters), buses and other self-propelled mechanisms and cars are recognized as objects of taxation. Helicopters, planes, yachts, motor ships, boats, sailing ships are included in the code classifier. Motosledges, snowmobiles, jet skis, motor boats, and also non-self-propelled (towed) ships and other water and air vehicles are subject to taxation, as well as land vehicles.
Tax free
Owners of rowing boats, as well as motor boats, if their engines do not exceed the power of five horsepower, special cars for the disabled, as well as cars - up to a hundred horsepower, which were acquired with the help of social security agencies, will not pay the transport tax. Commercial river and sea vessels, cargo and passenger vessels (air, river and sea), which are owned by individual entrepreneurs, organizations with the right of operational management or economic management, are also exempt from taxation if their main activity is freight or passenger transportation.
Combines and tractors of all brands, special vehicles (cattle, milk trucks, for transporting poultry, for applying and transporting mineral fertilizers, maintenance, veterinary care) that are registered with agricultural producers and are used for their production are not taxed. All vehicles that belong to the executive branch of federal significance are exempted from the transport tax, which stipulates legislatively military or equivalent to military service. Owners of hijacked vehicles are exempt from tax if the hijacking is documented. Airplanes and helicopters of medical services and sanitation, vessels that are registered in the international registry, offshore floating and stationary platforms, mobile offshore drilling vessels and installations are not subject to taxation.
Changes to the Tax Code
Since 2017, a new declaration has been introduced, and therefore it is very important to understand which form you need to report on now. An example of filling out a transport tax declaration is in the illustrations for the article. However, many of the nuances of filling out this document need to be addressed in detail. For companies: in 2017, it doesn’t matter how long a given car or other vehicle is in use, the transport tax does not depend on this factor now. That is why the talk about the abolition of the transport tax does not subside in the country, and bills on this subject are constantly being submitted to the State Duma.
Different replacement options are offered, for example, with increased excise taxes. However, there are no prerequisites for the abolition of the transport tax. Some changes regarding taxation have been introduced. They are mainly aimed at benefits. For example, owners of cars manufactured after January 1, 2013 (that is, almost new) were exempted from the tax on this property, regardless of how the cars were purchased.
Declaration form
The form of the declaration itself was also changed, but it is so late that it will be necessary to report in a new way only for 2017, and the declaration for 2016 was issued on the old form. You need to fill in the cover page and the fields of the two sections. The new declaration contains lines that indicate the dates of registration and deregistration of this vehicle, and also take into account changes regarding heavy trucks and the Platon system.
Companies report on the payment of transport tax once a year, until February 1 of each coming year. In the new version of the declaration, vehicle owners will find the title page and two sections. In the first - everything regarding the amount of transport tax that is payable to the budget, in the second - the actual calculation of this amount. Five unfamiliar lines appeared there, and therefore it should be completed carefully, because the usual numbering is broken. For organizations in which more than a hundred people are employed, a declaration can be submitted electronically.
Title page
On the title page in the declaration should indicate the TIN and PPC of the organization, the adjustment number, then, according to the Procedure (Appendix 1), the code related to the tax period, indicate the reporting year, then the code of the tax office where the declaration is sent, and its location code submission, then the name of the organization, classifier code of OKVED by type of economic activity, telephone number of the organization, the number of pages of the tax return, the number of sheets of copies of supporting documents attached to it.
Below - the date of completion, the signature of the person who certifies the completeness and accuracy of the information in the declaration; name, patronymic and surname of the head of the organization, his personal signature, seal of the organization and date of signing.
First section
The first section indicates: transport tax code, OKATO code (if it contains less than eleven digits, the last zero), the amount of tax for the reporting year, the amount of advance tax advances quarterly, the amount of tax to the budget, the amount of transport tax. If the organization owns vehicles that are registered in different places, but under the authority of the same tax inspectorate, then in the first section the line indicators are given separately for each code.
If this vehicle was registered at the location of the main taxpayer, then the OKATO code in the declaration is indicated at the location of the unit. The remaining clarifications are given in the letter of the Federal Tax Service of the Russian Federation of 2012 (BS-4-11 / 16504).
Second section
The second section must be completed for each of the available vehicles. It should be noted that in this order there is a new entry. If the organization has changed its location (this also applies to representative offices of foreign organizations), and the vehicle has been deregistered during this tax period, the tax return is sent to the tax inspectorate at the new location where the organization registered its vehicle.
The vehicle type code must be entered on line 030. It must be borne in mind that the type of vehicle is fundamental. For example, trucks and cars of the same capacity will have different tax rates.