A car tax is a regional tax that forms the revenue base in the regional budget. The car tax is paid by the taxpayer in the place where his vehicle is registered. The terms and procedure for paying tax are prescribed in the tax code of the Russian Federation.
Thus, the tax on the car is paid by such taxpayers who have vehicles registered in the Russian Legislation recognized as objects of taxation. Also, the owner of the car must file a notice with the tax authority at his place of residence, which indicates the following:
- owner of the vehicle on which the vehicle was registered;
- the vehicle itself;
- another person (if any) on whom the power of attorney for the right to use the vehicle was carried out;
- the power of attorney itself and the rights thereto in relation to the car;
- notarization.
In addition, the notification should contain information about when the car was purchased and when the car was transferred to the current owner. The notification will need to be accompanied by documents confirming the date of ownership and acquisition of the vehicle, as well as a power of attorney.
Not all vehicles are taxed, auto tax is paid by those taxpayers who own the following vehicles: buses, self-propelled cars, helicopters, airplanes, yachts, motor ships, boats, sailing ships, snowmobiles, snowmobiles, cars, scooters, motorcycles , jet skis, motor boats, non-self-propelled vessels, and other air and water vehicles that are registered in the manner prescribed by law.
Some types of transport, for example, cars for the disabled, may not be taxed on vehicles. For cars that have an engine, a car tax is levied on each horsepower.
The tax rate can be different; it is set by the legislative bodies of the constituent entities of the Russian Federation.
Many car owners often ask if there is a tax when selling a car , there are several options for this. If the owner of the vehicle is about to sell his car or other means of transportation, then he needs to know that from the sold car he will have to pay a state tax of 13%. For example, if the vehicle was sold for 100 thousand rubles, the former owner will have to pay a tax on the sale of the car in the amount of 13 thousand rubles. You can certainly not pay tax and not file declarations, but it will be illegal. But there are several cases that may help not to pay tax when selling a car. Each article of the tax code has its own nuances. So, in article 220.1 there are some conditions that allow you to avoid the tax payment on legal grounds:
- the vehicle must be owned by the owner for at least 3 years;
- the cost of selling a car should be lower than the purchase price;
- the selling price of the vehicle should not exceed 250 thousand rubles.
If one or two of these conditions are met, then it is quite possible not to be obligated to the state.
Many vehicle owners know almost nothing about the vehicle tax. But you have to pay a car tax every year, and the amount of tax changes every year. In addition, if the owner has not paid the tax on time, then penalties are imposed, which reach 20% of the amount of the principal debt, as well as penalties that are charged daily in the amount of 1/300 of the refinanced rate. Thus, in order to avoid such troubles, it is necessary to pay all taxes on time.