In our high-speed time, the movement of people and goods is of particular importance. In private ownership is now a huge number of transport units. Citizens with registered vehicles are taxed - an individual, mandatory, gratuitous payment in the amount established by law.
Transport Tax Regulation
The road tax is intended for the maintenance of the entire automobile road network. The payment of transport tax is regulated by chapter 28 of the Russian Tax Code. The tax authority sends a notice of payment of tax to the vehicle owner once a year. While the vehicle is registered with the inspection, the owner pays a road or transport tax annually. Tax authorities receive data on the vehicle and its owner from the traffic police. For individuals, the tax deadline is set to December 1 of each year, which follows the expired period. Organizations have a pay period of up to February 5 following the tax period.
Road tax (meaning transport tax) is a regional tax, the amount, terms of payment of which, reporting forms, are established by state bodies called upon to implement the Constitution and laws of the Russian Federation. Regions of the Russian Federation represent territories, republics, regions, autonomous okrugs, cities of federal significance, autonomous regions that are subjects of the federation. Transport tax is paid at the place of registration of the taxpayer.
Moscow transport tax
Road tax in Moscow is withheld on the basis of the Tax Code of the Russian Federation, chapter 28 and Law No. 33 of Moscow of July 9, 2008. Taxpayers are organizations in Moscow and individuals with registered vehicles. The law applies to individuals who are transferred to use vehicles on the basis of a power of attorney. Objects of taxation are registered vehicles.
The tax base
The tax base is determined by:
engine power for motor vehicles in horsepower;
thrust of a jet engine of air transport;
gross tonnage for non-self-propelled water transport in register tons
units of the vehicle.
The tax period is determined for a period of one year.
For residents of Moscow and the Moscow region organized free legal advice.
According to Article 361 of the Tax Code of the Russian Federation, road tax rates depend on engine power. Tax rates are regulated by region by the laws of the constituent entities of the Russian Federation. You can calculate the transport tax yourself, based on the size of the tax rate and engine power according to the formula:
Estimated amount = tax rate x capacity in L.S.
When counting, you can use a special online calculator.
There is information that in 2012 tax rates on transport tax will not increase.
A certain category of taxpayers enjoys tax benefits as one of the instruments of tax policy, while pursuing economic and social goals.
If registration or deregistration of a vehicle occurs during the tax period, the tax is calculated taking into account a coefficient that expresses the ratio of the number of full months when the vehicle was registered to the tax period expressed in calendar months.
Road tax interests most of the Russian population. During the preparation of tax documents, vehicle owners may have a large number of questions. Full tax information can be obtained through the Consultant Plus system, on special sites.