Deadline for payment of transport tax by individuals and legal entities

Transport tax must be paid by each person or company who owns various cars. For individuals and legal entities, the rules for calculating and paying this fee are significantly different. The deadline for the payment of transport tax is established at the legislative level, and if these terms are violated, this serves as the basis for the taxpayer to be held administratively liable. Therefore, citizens and company owners should understand the rules of this process.

The main nuances

Each person or business owner should understand that the use of different property leads to the need to calculate and pay the appropriate fees. This also applies to cars for which annual tax is required. The funds must be transferred by the official owner of the property.

Car tax payers are:

• individuals using machines for any personal purpose;
• companies that need cars to operate the enterprise.

The rules for calculating and transferring fees are significantly different for the above taxpayers. In this case, the formula for the calculation is the same. The tax on cars is a regional tax, so tariffs are set by local authorities within the existing limits fixed at the federal level. Therefore, you can find out what is the deadline for paying transport tax, what amount you want to transfer, and how this fee is calculated, directly at the FTS office at the place of residence or work of the taxpayer.

Tax concept

The transport tax is represented by the regional tax, therefore it is paid to the region where the car is registered.

To calculate the payment, the tariffs set in the region, the power of the existing car, as well as the type of car are taken into account. The Tax Code clearly indicates how this fee is calculated, so each person can make sure that the calculations performed by employees of the Federal Tax Service are correct.

How is the calculation performed?

For companies and individuals, different requirements apply. Companies must independently calculate and list the fee. To do this, they themselves take into account how many cars belong to the enterprise. Terms of payment of transport tax for legal entities differ from the terms established for individuals. It is required to make advance payments to firms during the year.

Citizens should not be involved in the calculation themselves, since this process is carried out for them by employees of the Federal Tax Service. After that, correctly completed receipts are sent to the place of residence of the taxpayer. People themselves can verify the correctness of the calculations. If for any reason there is no notification with a receipt, then car owners must independently come to the department of the Federal Tax Service to obtain documentation.

The absence of a receipt from the Federal Tax Service cannot be the basis for non-payment of the fee.

Nuances of tax payment by companies

Enterprises must independently carry out settlements and transfers, so they do not receive any notifications from the Federal Tax Service. In this case, the accountant must take into account some points:

• The deadline for payment of transport tax by legal entities is set individually by different regions, therefore it is important to contact the Federal Tax Service in advance to obtain relevant information;
• advance payments must be made during the year;
• at the end of the year, it is required to make a correct calculation of the final payment;
• The Federal Tax Service additionally requires the submission of a tax return containing calculations and information about all the machines used by the company in the process of doing business.

Violations of the rules for calculating and paying the fee are a serious offense, therefore, organizations are held administratively liable. They need to pay various fines and penalties.

When are funds transferred by enterprises?

Companies must decide when to pay the transport tax. The timing of advances on it is determined by the regional authorities, so these rules can be changed regularly.

Up-to-date information can be obtained directly from the regional branch of the Federal Tax Service. The employees of this institution will not only tell you what the deadline for paying the transport tax is for the organization, but also how to correctly calculate this fee based on the established tariffs. You can contact not only personally in this organization, but also use its official website.

Upon receipt of the login and password, you can go to your personal account, where there is information even about the company's debts for various taxes.

By default, the deadline for making advance payments of transport tax is the 5th day of the month following the reporting quarter. Therefore, it is usually required to transfer some part of the annual fee by April 5, July 5, and October 5.

The deadline for paying the transport tax represented by the residual payment is set for April 15 of the following year. In some regions, it is allowed to pay all the funds for this fee until April 15th. Therefore, it is not necessary to transfer the advance payment of the transport tax. The timing of payment depends on the policy of a particular region.

When is the declaration submitted?

The declaration is submitted exclusively by companies, therefore individuals are exempted from this obligation.

The document should be submitted before February 1 of next year. In the absence of a declaration, fines and penalties are charged.

What sections are contained in the document?

When forming the declaration, all necessary lines must be filled in. The document is divided into three important parts:

1. Title page. It contains information about the company itself, as well as about all cars that are the property of the enterprise.
2. Section 1. This is where the amount of payment is indicated. In this case, various benefits or concessions from the state to which the organization is entitled can be prescribed.
3. Section 2. Designed to calculate the fee. Typically, accountants use different programs for calculating tax, so the total amount is determined automatically.

If the company does not have properly registered vehicles, then its employees should not calculate and pay tax, as well as submit a declaration, since the company is not recognized as a taxpayer for this fee.

Responsibility for violation of deadlines for firms

If companies that have cars on their balance sheets do not pay a fee on time, this is a serious offense. Certain penalties, such as fines and penalties, are applied to such taxpayers.

The main methods of punishment include the following:

• if there are significant violations in the rules for calculating the fee, then imposed on the basis of Art. 120 NK fines ranging from 10 to 30 thousand rubles;
• if a declaration containing information about all cars and the rules for calculating the fee is not transmitted to the Federal Tax Service in time, then a fine of 5% of the amount of the fee will be charged, but the payment cannot be less than 1 thousand rubles. or less than 30% of the tax;
• if the deadlines for the payment of transport tax are violated, therefore there is no payment in whole or in part by the required date, then a fine of 20 to 40 percent of the unpaid amount will be charged;
• if the tax inspectors reveal that the lack of money is a consequence of malicious intent on the part of the head of the company, then additional penalties may be imposed in the form of large fines or suspension of activity;
• the company’s refusal to transfer to the Federal Tax Service various documents on the basis of which the calculation of the fee is made, is the basis for a fine of 10 thousand rubles.

Thus, each company should hire a competent accountant so that he correctly calculates the fee. You should be well versed in the timing of the payment of transport tax for the year. If the requirements of the law are violated, then significant fines will have to be paid.

Rules for paying a fee by individuals

For private car owners, the process of calculating the transport tax is considered simplified. This is due to the fact that citizens do not have to deal with the procedure on their own, so employees of the Federal Tax Service carry out the calculation, after which they send out receipts for tax payment to the place of residence of taxpayers.

It is not required for citizens to fill out and submit a declaration. The deadline for the payment of transport tax by private owners is established by law.

When do notifications come?

Tax notifications are sent by employees of the Federal Tax Service to each car owner. This document contains a lot of important data:

• accurate and correctly calculated tax amount;
• miscellaneous debts and accrued interest;
• receipt for easy payment via ATM or post office and banks.

Using this notification is quite simple. It is sent to car owners in early autumn. Each taxpayer must receive the document before November 1 of the current year. If there is no notice before this deadline, then you need to independently come to the department of the Federal Tax Service to get a receipt and not miss the deadline for paying transport tax for individuals.

If the taxpayer does not have the exact details and the correctly calculated tax amount, then it will not work to pay the fee. In case of delay, fines will be charged, depending on the amount of payment.

If a citizen has access to his personal account on the website of the Federal Tax Service, he can find and print a receipt on this resource. Therefore, you do not have to personally visit the institution to obtain the details.

When is the fee listed?

This date is set directly in the provisions of the Tax Code. The deadline for the payment of transport tax by individuals is until December 1 of the next year, so it is up to this date that all funds should be transferred.

If the car was purchased in 2017, then until December 1, 2018, a fee calculated for an incomplete year is required. This deadline for paying transport tax for the year is set for all citizens who own cars. It does not matter in which region the car owner lives.

What are the ways to pay the fee?

A car tax is a mandatory payment that can be made in various ways, so each taxpayer chooses the most convenient option for himself. For this, methods can be used:

• use of cash in any branch of the bank;
• the use of post offices;
• transferring funds through online banking, if a person has access to this service;
• through payment terminals, where you will have to enter the details manually, so you must act carefully;
• using the "State Services" portal, for which you must first register and log in to this site, after which a bank transfer is made using a bank card.

Taxpayers themselves choose which specific method they will use. When using online resources, you will have to print or save the receipt on your own account, as this is a confirmation of the deposit of funds.

Limitation period

According to Art. 113 of the Tax Code, the limitation period for the transport tax is three years. This period begins from the moment when a specific violation is established, represented by the absence of payment from the taxpayer.

After a period of three years, the taxpayer may not be held liable for a tax offense. If during this period claims are submitted by the Federal Tax Service, then arrears and fines are collected.

When are citizens not held accountable?

There are certain situations when citizens who do not transfer the necessary funds to the Federal Tax Service for a car are exempted from paying various fines and penalties. This happens only with good reason. These include the following:

• there is no opportunity to transfer funds in connection with various unforeseen emergencies or natural disasters;
• a taxpayer reveals a serious illness requiring expensive treatment;
• a citizen is recognized as insane;
• in the official documents received from the Federal Tax Service, the time period when funds should be transferred is incorrectly indicated;
• other circumstances that may be confirmed in court by official documents and indicate that there is really no way for the taxpayer to transfer funds to the budget.

Thus, each owner of a car, which can be represented by an individual or a company, must understand how the transport tax is calculated correctly, and also how long it is paid. If the requirements of the law are violated, this will lead to the calculation of significant penalties and fines. Citizens do not settle on their own, so they receive receipts ready for payment from the Federal Tax Service. Companies are required to calculate and transfer tax themselves, and they also annually submit a tax return for this collection.