Article 362 of the Tax Code sets out the procedure for calculating the amount of tax and advance payments for transport taxes . The rules are provided for both legal entities and citizens. We consider in more detail Art. 362 of the Tax Code with comments.
General rules
Taxpayer organizations make settlements on their own.
The tax amount to be paid by citizens is determined by the Federal Tax Service. The basis for the calculation is the information provided by structures authorized to carry out state registration of transport in the Russian Federation.
The amount of deduction, according to paragraph 2 of Art. 362 of the Tax Code , is determined at the end of the reporting period for each vehicle. The amount is calculated by multiplying the base and rate, unless otherwise specified in the norm under consideration.
Also on the basis of paragraph 2 of Art. 362 of the Tax Code, the tax payable by organizations is determined by subtracting advances from the calculated total amount.
Boost factor
It is used in calculating the tax amount. The values of the coefficient depend on the cost of cars :
Coefficient | St-st of passenger transport (in million rubles) | Time elapsed since release year |
1,1 | 3-5 | 2-3 years. |
1.3 | 3-5 | 1-2 years. |
1,5 | 3-5 | less than a year. |
2 | 5-10 | less than 5 years. |
3 | 10-15 | up to 10 years. |
3 | From 15 | less than 20 years old. |
Calculation of terms starts from the year of issue of the vehicle. When calculating, it takes into account its average price set by the executive federal structure that implements the trade policy and legal regulation.
The list of cars, the cost of which is more than 3 million rubles, to be used in the coming period, must be posted on the website of the above structure before March 1 of this reporting period.
Deduction
The amount of tax calculated at the end of the period by legal entities for each vehicle with a maximum permissible weight of more than 12 tons is subject to reduction by the amount paid on this vehicle in this reporting period. In this case, the car must be registered in the registry.
If, after applying the deduction, the tax amount to be transferred to the budget takes a negative value, it is taken equal to 0.
Information from the registry is submitted to the Federal Tax Service Inspectorate every year until 02.15, according to the rules established by the executive authorities exercising powers in the field of transport, as agreed with the Federal Tax Service.
As established by the current edition of Art. 362 of the Tax Code of the Russian Federation, legal entities calculate advance payments at the end of each period. Their size should be 1/4 of the product of the base and rate, taking into account the coefficient.
Registration / deregistration of the vehicle
When registering / removing vehicles from it within the same period, the tax on the car (advance payment) is calculated taking into account the coefficient. It is defined as the ratio of the number of full months during which the vehicle was registered, to the number of months (calendar) in the period.
You should pay attention to the rules for calculating the terms provided for in paragraph 3 of Art. 362 of the Tax Code .
If the car was registered before the 15th day or deregistration after the 15th day of the month, it is taken into account as a full month. If the actions were carried out after and before the indicated numbers, respectively, according to paragraph 3 of Art. 362 of the Tax Code , the month of their commission is not taken into account.
The regional legislative authority may exempt certain categories of payers from the deduction of tax advances during the reporting period.
Explanations
In order to ensure the correct application of Art. 362 of the Tax Code of the Russian Federation it is necessary, first of all, to list the bodies authorized to carry out state registration of ground vehicles. It includes:
- Traffic police units. They carry out registration of motor vehicles intended for movement along public highways with a maximum speed above 50 km / h, as well as trailers for them.
- State supervision bodies for the technical condition of all types of equipment in the Russian Federation. These structures carry out state registration of tractors, road-building self-propelled vehicles, other vehicles and trailers, including motor vehicles that are not designed to travel on public roads, with a maximum speed of 50 or less km / h.
Important points
The assignment of transport to one or another category is carried out on the basis of information provided by the corresponding registering structure. According to the third paragraph of Art. 362 of the Tax Code, tax rates are determined at the regional level. This takes into account the category and power of the motor of the vehicle.
For vehicles registered with state authorities for which passports of self-propelled vehicles are registered, the rate provided for the category "other self-propelled vehicles, mechanisms, tracked / pneumatic vehicles" applies.
The rate for the vehicle recorded by the traffic police units is determined on the basis of registration documentation.
Explanations of the Federal Tax Service
In practice, there are many difficulties in the application of Art. 362 of the Tax Code. Some issues of the implementation of the provisions of the norm are highlighted in the letters of the Federal Tax Service (dated 23.13 2005 and 07.07.2007)
According to the explanations of the Tax Service, when assigning a vehicle to one or another category, it should be noted that:
- The Russian Federation acts as a contracting party to the international agreement on the adoption of general technical requirements for wheeled vehicles, items of equipment, parts that can be installed / used on them, as well as on the terms of mutual agreement with official approvals issued on the basis of these requirements. This document was issued in 1958 in Geneva.
The classification introduced by the Agreement is applied in Russia for certification of vehicles. Given this classification, equipment transported in special vehicles is regarded as cargo. Accordingly, special vehicles of different brands, modifications, models, on the chassis of which there are equipment, installations, units, are considered freight. Consequently, the rates provided for freight transport apply to them.
Normal changes
Earlier in Art. 362 of the Tax Code of the Russian Federation, it was envisaged that the institutions of power carrying out state registration of vehicles should report to the Inspectorate of the Federal Tax Service at their location information about cars registered or withdrawn from it, as well as information about the persons who keep these vehicles. The deadline for sending the specified data was 10 days from the date of the relevant action (registration or removal from it).
In paragraph 5 of Art. 362 of the Tax Code of the Russian Federation , the obligation of state registration authorities to provide reports on the vehicle and the persons for whom they are registered, as of December 31, ended the calendar year until February 1 of the current period, as well as information on the changes that were made, was stipulated.
Forms for the provision of information approved by the Federal Tax Service.
In addition, in case of failure to comply with the requirements provided for in paragraphs 4, 5 of Art. 362 of the Tax Code, the perpetrators were threatened with liability under Art. 129.1 of the Code. In particular, a fine of 1 thousand rubles was envisaged for unlawful non-reporting or untimely sending of information if there were no signs of violations in the person’s actions, sanctions for which Article 124 of the Tax Code provides.
If the above acts were committed repeatedly within the same calendar year, the amount of the fine increased to 5 thousand rubles.
Currently, 4, 5 points of Art. 362 of the Tax Code of the Russian Federation have lost force.
Additionally
The tax payers on vehicles leased out are the entities on which they are registered.
According to paragraph 6 of paragraph 362 of the Tax Code, the representative power structure of a region has the right to exempt certain categories of persons from the obligation to calculate and pay tax advances. In addition, the authorized bodies in the constituent entities of Russia may establish certain elements of the transport tax. Their specific list is fixed by the Tax Code.
The powers of regional legislative structures, in particular, include:
- Determination of tax benefits and establishment of conditions for their application. The corresponding provision is enshrined in Article 356 of the Tax Code.
- The right not to establish tax (reporting) periods. This opportunity is implemented on the basis of 3 paragraph 360 of the article of the Tax Code.
- Setting rates, changing their values up / down, but no more than 10 times. This right is granted on the basis of article 361 of the Tax Code (clause 2).
Payers
Persons obliged to calculate and pay obligatory payments under the CU are recognized as subjects on which transport is registered, which is considered an object of taxation according to the rules 385 of the Tax Code, unless otherwise provided by Art. 357 of the Code.
For cars transferred and purchased by proxy before the entry into force of the Tax Code, the taxpayer is the person indicated in it. The entities on which such vehicles are registered must notify the Federal Tax Service Inspectorate at their place of residence of the transfer of the vehicle on the basis of this document.
National football associations, associations, including the RFU, the Russia-2018 Organizing Committee, their subsidiaries with respect to vehicles owned by them and operated solely for the purpose of organizing and conducting the events provided for in Federal Law No. 108 are not considered FIFA tax payers.
Privileges
They are provided for in accordance with Art. 361.1 Tax Code.
According to the provisions of the norm, entities are exempted from taxation for each vehicle with an authorized mass of more than 12 tons, which is recorded in the register of the toll system if the amount of compensation for damage to public roads is equal to or exceeds the amount of tax calculated for the corresponding period.
To receive benefits, the interested person provides documents confirming his right to release, and an application to the Federal Tax Service Inspectorate of his choice.
If the tax amount is more than the fee paid in the tax period for the vehicle, the benefit is granted by reducing the tax deduction by this amount.
Bets
As mentioned above, they are determined by the regional authorized bodies. The rate is set depending on the gross capacity of the vehicle and the power of its motor.
The restriction on the rate change (tenfold decrease / increase) provided for in the second paragraph of Article 361 does not apply to passenger cars with an engine whose power is up to 150 liters. from.
The legislation allows the introduction of differentiated tariffs for each category of PSP, taking into account the number of years that have passed since the year of issue, or the environmental class.
Declaration
The report on vehicle tax is submitted upon completion of the period established by the Tax Code at the Federal Tax Service Inspectorate at the location of the relevant transport.
Payers-organizations submit a declaration before February 1 of the period following the reporting year ended.
Subjects classified as major taxpayers send reports to the IFTS in accordance with the relevant rules.
This procedure is provided for in article 363.1 of the Code.