For some time now, citizens living in the Republic of Crimea have been obliged to pay a transport tax. In this article, we will consider some of the most popular questions regarding this collection. We will tell you who is required to pay the transport tax in Crimea in 2016, how to pay and how much. We will also touch on the issue of benefits and some others. So here we go.
Amount
Until recently, only legal entities paid the transport tax in Crimea. Now such a financial burden falls on individuals. The amount of the transport fee is calculated by the fiscal service on the basis of data provided by the registration authorities of transport. In general, it is possible to calculate the transport tax in Crimea independently by the formula:
AMOUNT = Md x St x MWl x Kpov, where
- MD - engine power;
- St - car tax rate;
- MVL - the number of months of use (possession) of transport / 12;
- Kpov is a coefficient that increases the collection for some prestigious and expensive models.
Expensive vehicle models include vehicles worth more than 3 million Russian rubles. If desired, the list can be studied on the portal of the Ministry of Industry and Trade of the Russian Federation.
In addition, you need to remember that if you do not own the vehicle solely, but on shares with someone else, then the amount that belongs to you must be additionally calculated from the amount received. For example, if on personal property rights you own only half the car, then the tax amount received will need to be divided by two.
The transport tax in Crimea, unlike a similar tax throughout Russia, has some features. First of all, tax rates in this territory are slightly lower than in other regions. At the same time, the basis for the calculation, as in other regions of the Russian Federation, is the motor power.
For cars with a capacity of 100 or less “horses”, the tax rate is only 5 rubles. with 1 hp For more powerful models - up to 150 liters. from. - the rate is already slightly higher, 7 Russian rubles with a "horse" unit.
Depending on the age of his car, the owner of the vehicle has the right to claim a discount of up to 50%.
Timing and subtleties of calculation
Transport tax in Crimea is paid after receipt of a receipt from the fiscal authority, but before December 1 of the year following the reporting year. For example, for all vehicles registered from 01/01/2017, the transport fee must be paid no later than 12/01/2018.
There is one small caveat. If you purchased a car, for example, in April 2016, then the transport tax in Crimea in 2016 - 2017 will only be paid for the actual months of ownership. That is, it is not 12 months that are taken into account, but only 9. Moreover, the fractional value must be substituted into the formula for the calculation, where the numerator is the number of months of actual ownership of the car, and the denominator is the number of months in a year. It looks like this:
- if you have been the owner of the car all year, then put in the formula - 12/12;
- if the vehicle belongs to you only a few months, then put in the formula - 5/12, 9/12 or 11/12.
Depending on the time of registration of transport, starting from 2016, another innovation was adopted. If a car is registered later than the 15th day of any month, or is deregistered by the 15th day, then such a month does not participate in the calculation of the amount of the fee as full and is not taken into account. For the above example, this means that if you registered a car on April 11, you will pay tax for 9 months of use. And if the vehicle was registered on April 19, then only 8 months will be taken into account.
What is taxed other than a car?
Payment of transport tax in the Crimea is made not only for cars. The fee will have to be paid for all vehicles.
Ground:
- scooters;
- snowmobiles;
- Buses
- motorcycles;
- ATVs.
Water:
- yachts;
- towed vessels;
- motor boats;
- motor ships;
- motor-sailing ships;
- jet skis;
- boats.
Air:
- gliders;
- other air vehicles not equipped with an engine;
- Helicopters
- aircraft.
Where and how to find a notice
There are two ways to get a Crimea transport tax receipt in 2016. The first is to wait until the notification arrives at the mailing address that you indicated at the time of registration of the vehicle. After calculations, it will be sent to you by the fiscal authority. Crimeans receive letters of “tax happiness” from Volgograd. The fact is that in this city there is one of 7 unified settlement centers. There are printed receipts for all residents of the Southern Federal Region. It is to him that the inhabitants of the Republic of Crimea belong.
The second way is to get and print it yourself. To do this, you need to register "My Account" on the portal nalog.ru.
How to challenge the amount of the fee
If, after receiving the receipt, you see in it an amount with which you completely disagree, the transport tax in Crimea can be challenged. This is not too difficult to do.
To do this, it is enough to fill out a special application and personally take it to the fiscal service at the place of your registration. If you are not quite sure that you know the address exactly, just call the phone number indicated on the receipt. IFTS specialists will advise you on this and some other issues.
Quite often, even if you could not find the Application form, you can write it simply by hand and in free form.
If as a result of the check it turns out that the amount was not calculated correctly, a full recalculation will be made and you will be sent an updated receipt.
If you have your own “Personal account of a tax payer” on the nalog.ru portal, you can write a claim in the section “Contacting the IFTS of the Russian Federation”.
He took off, did not take off - pay ...
Many car owners are interested in this kind of situation: what kind of transport tax in Crimea will be charged to someone who sold his “iron horse”, but did not manage to remove it from registration? The answer here is clear: the tax will be exactly the same as before. The fact is that the reason for the termination of the accrual of the transport fee is only the timely removal of the car or other transport from the register with the registering authorities. In all other cases, you have to pay. So if you sold the vehicle, for example, by proxy, you will pay the transport fee.
When you do not need to pay tax
An exception here may be a situation where you have the right to receive tax benefits or your car was stolen. In this case, you must present a document confirming the theft. You can get it on hand after writing a statement to law enforcement. Until the car is found, you will not pay the transport fee.
Who is entitled to the benefit and how to get it
If you belong to the category of citizens applying for a transport tax benefit, you need to personally visit the tax office at the place of residence. There you will have to write an application for a discount and submit a package of documents proving such a right.
If you cannot visit the fiscal service in person, documents can be transferred through a representative, providing him with a corresponding power of attorney. Also, paper can be sent by mail. In this case, do not forget to make an inventory of the attachment, and order a notice of delivery of the package.
You can also submit an application and a scan of a copy of documents through the "Personal account of a tax payer" on the official portal of the Federal Tax Service of the Russian Federation. Such a statement must be certified with a special electronic signature. Each taxpayer who at least once dealt with the filing of documents in electronic form receives it.
Who is entitled to apply for benefits? The list here is not too long:
- Heroes of the USSR, RF or Social Labor;
- veterans of any military operations in the vast Soviet Union;
- Absolute holders of the Order of Glory or Labor Glory;
- veterans and / or invalids of World War II;
- invalids of I and II groups;
- disabled people with disabilities of the 2nd and 1st degree;
- disabled from childhood on 1 vehicle with a capacity of not more than 150 "horses".
Also, benefits for road (transport) collection in the territory of Crimea are enjoyed by large families, where more than 2 minor children are brought up. In addition, family orphanages in which 5 or more minors can be brought up at a reduced rate. Such citizens are completely exempt from collecting for one vehicle with a capacity of not more than 200 horsepower. At the same time, the privilege does not apply to jet skis and other water or air transport.
If you want to see the list of beneficiaries enjoying the legal right to exempt from paying the transport fee, you can do this in the Law of Crimea No8- / 2014 dated 11/19/2014.
Where does the money from the vehicle tax go?
Unlike many others, the transport fee is regional. So the money received from its payment is deposited in the budget of the Republic. In the future, they will be spent on the construction and regular maintenance of Crimea roads in good condition.
Today, more than 200 thousand taxpayers are payers of the transport tax in Crimea.