In Russia, cars that are equipped with engines are taxed. The higher the power of the vehicle (TS), the more you will have to pay money. Read more about how to calculate and fill out a declaration, read on.
Who should submit the data
The transport declaration is used to provide reports on the amount of tax for all types of vehicles. The payers of the fee are the legal entities on which the car is registered (Article 357 of the Tax Code of the Russian Federation). If the company does not have a vehicle, then the report is not submitted.
When and where to submit data
The state registration of a car is carried out at the location of the enterprise or its separate division. The tax return for transport tax is submitted to the appropriate inspection. Immediately appropriate checkpoint. If the organization is classified as a large taxpayer, then reporting should be filed at the place of registration. The deadlines for filing a declaration are regulated by the Tax Code. According to Art. 363, reporting should be submitted no later than February 1 of the year following the reporting year. Untimely submission of a declaration is an offense for which a fine of 5% of the tax amount is provided, but at least 1000 rubles. (v. 119). If the organization paid part of the fee, the penalty is calculated from the difference between the amounts. If the report is submitted late, the inspection may charge an official a fine in the amount of 300-5000 rubles. Therefore, it is worthwhile to know in advance the deadlines for submitting a declaration.
Drafting a document
The transport tax tax return includes:
- title page;
- Section I - “Amount of tax payable”;
- Section II - “Calculation of the amount for each vehicle."
In the header of each sheet should indicate the TIN and PPC of the enterprise, unit. These data are available in the certificate of registration of the IFTS of Russia. Dashes should be left in the last two cells.
Section I
If the organization provides the transport tax declaration for the first time, then “0” should be indicated in the line “Adjustment number”. If the data is specified, then in this field you need to put down the serial number of the correction.
In the field “Tax period” you should indicate the code “34” if annual reports are submitted, or “50” if the organization will be liquidated or reorganized.
The line “Submitted to the inspection” indicates the code of the tax authority. You can see it in the certificate of registration.
Further filling out the transport tax declaration depends on the place of registration of the machine. If the vehicle was registered at its location, the code "260" should be indicated in the same line. If the organization belongs to large taxpayers, then you should put the code "213".
Company Information
The name of the organization in the appropriate field shall be indicated in full, with the transcripts, as it appears in the constituent documents. If there is a foreign name, it should also be displayed. OKVED code can be found in the extract from the register. The paragraph “Reorganization form” is filled in if the report is submitted for the liquidated organization. The INN / KPP field is highlighted specifically for successor organizations. The report should also indicate the contact number of the company representative. The “On Pages” line is the last to be completed. It indicates the number of sheets of the declaration.
Section 2
A further process (filling out a transport tax declaration) is to calculate the amount of the fee for each object. If the company changed the place of car registration in the middle of the year, the declaration should be submitted to the inspection at the new address, but two sample reports with different OKTMOs (inspection number) will have to be filled out.
Line 020 “OKTMO”: if the vehicle is registered at the location of the unit, then the territorial code of this branch should be indicated here. The data can be viewed in the All-Russian classifier. If the code contains less than 11 characters, then the cells on the right should remain empty.
The vehicle tax return contains detailed vehicle information.
Line 030 “Type of transport” - the vehicle code from Appendix 5 to the “Procedure for filling out the report” is indicated here. Lines 040-060 sign: the 17-digit number of the car, which is indicated in the certificate of state registration, the identification number of the ship or aircraft. Then mark (050) and registration mark (060) are registered.
Transport tax, the procedure for filling out a declaration under which is currently being considered, is charged to a specific tax base. It is indicated on lines 070-080. If the tax is calculated on the basis of horsepower, then the code “251” is entered in the report. If the collection amount depends on the quantity, then the code “796” is indicated on the form. The code "999" means that the base is determined in kilograms of force, and "181" - gross register tons.
The Law “On Transport Tax” stipulates that environmental class cars must be indicated in reports for increased comfort level (p. 090). In this case, differentiated rates are applied to it.
The tax return on the transport tax contains data on the number of years of use of the vehicle (line 100). If a differentiated rate and an increasing coefficient are simultaneously set for a car , then this line must be filled. If the tax is calculated only on the basis of the coefficients, then information on the number of years of use of the vehicle is not necessary.
Line 110 displays the number of months a vehicle has been owned in the current year. That is, if the vehicle was purchased in December, the number should be put in this article 1. The month of registration and deregistration is considered separately. Line 130 indicates the utilization rate of the vehicle. It is calculated by dividing the number of months of ownership by 12. The decimal fraction should appear in the report. If several legal entities own the car at once, then line 120 should indicate the share of a specific taxpayer (1/3, 1/4, etc.). The number "1" in this article means that the car is recorded on one owner. Let us consider in more detail how a tax return is filled out (an example of rounding off the coefficients).
On August 8, the organization acquired a truck. This year the number of full months of using the vehicle is 5. Ownership ratio is: 5/12 = 0.416666. The report should display a figure taking into account the rounding of 0.4167.
Line 140 indicates the tax rate. If the cost of the vehicle exceeds 3 million rubles, then the report (p. 150) displays a raising coefficient (“KP”), which is provided for by Art. 362 of the Tax Code. If not applicable, dashes are added to the report. The amount of tax payable (p. 160) is calculated as the product of the lines of the report:
- tax base (070);
- bets (140);
- shares in law (120);
- utilization rate (130);
- increasing coefficient (150).
070 * 140 * 120 * 130 * 150 = transport tax.
A sample declaration is presented below.
Features
The Law on Transport Tax stipulates that the calculated amount is adjusted for the available benefits. Data about them is reflected in the declaration. The total result is indicated in line 250. If advance payments for transport tax were transferred during the year, the total amount is calculated taking into account these payments. All cash flows are displayed in section 1 of the declaration.
More about the odds
Calculation of tax on an expensive car has its own nuances. Since 2015, increasing coefficients have been applied to such vehicles, and advance payments for transport tax are calculated in the usual manner. That is, the multiplication of engine power, expressed in liters. s., on the bet and on ÂĽ. After entering the coefficients, the form of the form was updated.
The list of luxury cars is approved by the Ministry of Industry and Trade and is displayed on the agency’s website. If there is no specific vehicle in the list, then the tax is calculated in the usual manner. If the car is listed, then you must first determine two indicators: age and average cost of a car. The size of the coefficient depends on them.
The age of the vehicle corresponds to the year of manufacture. According to Art. 361 of the Tax Code, the number of full years is determined as of January 1 of the current year. In this case, the calculation starts from the period following the release of the car. That is, if the tax amount is calculated in 2016 for 2015, the number of years is determined as of 01.01.2016. It is very important to correctly fill out the declaration at this point. Even if the car is old, but is listed, there may not be a coefficient on it. Then the tax will not increase.
Example
We calculate the age of the car that was released in 2012 to determine the amount of tax payable in 2015. The basis for the calculation as of 01.01.2015 are two calendar periods: 2013 and 2014. The year of issue is excluded from the calculation.
Average car price
This indicator is calculated in the order approved by the Ministry of Industry and Trade No. 316. The document has two formulas. In both cases, identical indicators are used: the purchase price of the car and the current value at the time of release. The calculations are strongly influenced by the price of a new TS analogue that is in effect during the billing period.
The first formula is used when the vehicle manufacturer or its authorized person has a representative in the Russian Federation. In this case, the calculation is based on retail prices. Manufacturers provide these data to the Ministry of Industry and Trade, they are available on the Ministry’s website. The average cost of the vehicle is calculated by adding up the retail prices valid on July 1 and December 1 of the reporting period. The result is divided by 2.
The second formula is used when the manufacturer and his authorized person do not have their representative offices on the territory of the Russian Federation, or when data on the machine is not provided to the Ministry of Industry and Trade. In this case, for the purposes of tax calculation, retail prices for new vehicles with the appropriate characteristics (model name and year of manufacture) indicated on December 31 of the reporting period in Russian or foreign catalogs (FSUE NAMI, Audatex, KelleyBlue Book, DAT, Mitchel, Canadien are used) Black Book, Motor, Schwacke). The same data must be used for vehicles older than 5 years.
To determine the average price for Russian catalogs, it is necessary to sum the maximum and minimum cost of a car for the reporting period at the prices indicated in the catalogs, and then divide the result by 2.
Prices from foreign catalogs are calculated in two stages. First, the cost of the vehicle is determined by the formula used for Russian catalogs. Then, the obtained value is adjusted by two coefficients: conversion of prices into rubles and utilization fee.
Average cost = value obtained by the formula for Russian catalogs * price conversion ratio + amount of utilization fee and import duty
Price conversion ratio = (foreign exchange rate as of 01.01 of a car + foreign currency rate as of 31.12 of a car) / 2
Example
We determine the average cost of a car based on recommended prices. The LLC owns a vehicle, which is included in the list of cars with an average cost of 3,000,000 rubles. The relevant data are available on the website of the Ministry of Industry and Trade. The recommended price of the model as of 01.07 is 3400 thousand rubles, and as of 01.12 - 3380 thousand rubles.
The average cost of a car = [(3.4 + 3.38) / 2] = 3.39 million rubles.
Individuals
Citizens of Russia who have cars must also pay the transport tax. The return of the declaration is carried out online. To do this, you need to log in (enter the TIN and password) on the tax service website . Then go to the section "Objects of taxation" and enter data about the car. If the user cannot get into the personal account on the site, then he needs to gain access: contact the tax office with a passport, code and register in the system.
There are situations when a car is listed on the property list, but a tax notice is not received. In such cases, you need to submit an application in your personal account with a request to calculate the amount of the fee on the vehicle. A scan copy of the registration certificate, Title, sales contract is attached to the letter.
Since 2017, fines are introduced. In case of failure to provide information on the availability of vehicles, an individual will have to additionally pay 20% of the tax amount to the budget.
Some citizens still receive notice by mail. The document is sent at least 30 days before the payment date. Each region of Russia has its own deadlines, but in general, the payment date should not be earlier than 30.11. That is, citizens can pay the tax for 2014 after 11/30/2015.
Information on the availability of debt can be found in the Bank of enforcement proceedings. The FSSP has developed special applications for the social networks VKontakte and Odnoklassniki. There are also applications of the same name for smartphones, through which you can find out the amount of tax calculated and receive the latest news.
How to transfer funds
So, the taxpayer received a notice saying that he must pay the transport tax. Details are indicated in the receipt itself. If you do not want to queue at the bank, you can pay off the debt via the Internet.
Government Services Website
After authorization, in the "Information on the status of tax payments" section, you must click the "Get Service" button. After updating the page, it will display information on the amount of debt and details for payment. To transfer funds, just click the "Pay" button. Next, indicate the card details (number, expiration date, security code). The next step is to confirm the payment. To do this, in the special field you need to enter a one-time password that will come to your mobile phone.
Through the Alpha Click system
After authorization on Alfa-Bank’s website in a special form of the “To the budget of the Russian Federation” section, you need to fill out all the details of the notice, select a card for debiting funds and confirm your intention to pay off the debt.
Website nalog.ru
You can pay off your debts to the budget directly through the website of the tax office. After registration in the system in the “Debts” section, you need to select the type of “Transport tax” fee and click on the button “Pay debts”. In the window that appears, enter the amount and select the option "Pay online." At the next stage, a list of banks through which you can send a payment will be displayed: Sberbank, "Your Bank", "Center-Invest", "IIB", "Gazprom", "Promsvyaz", "Primorye", etc. You need to click on the icon bank, log in to your account. Here, an invoice with all the details will already be automatically invoiced. Simply select the card from which funds will be debited and send the payment to processing. It is possible to pay off debt through the Qiwi payment system. Here, too, all the details will be substituted automatically. The user ahead of time only confirm the payment. Amounts from 500 rub. held without commission. In case of violation of the terms of payment, a penalty is charged. It can also be repaid by the methods described above.