A tax is a mandatory gratuitous payment, which is compulsorily collected by state authorities of various levels from enterprises and individuals for the financial supply of state activities. Non-payment of it is a crime, which means that the taxpayer, in order to avoid legal liability, is obliged to know all the details of his tax obligations and to strictly observe them.
One of the state fees in the Russian Federation is the transport tax, which serves as the basic source of state revenue, the basis for financing the repair and construction of roads in particular. And since in fact no organization today can do without the use of vehicles, the question of what is the procedure and deadline for paying transport tax by legal entities becomes very relevant.
Transport tax concept
In the Russian Federation, individuals and legal entities are subject to various types of taxes and state fees, one of which is the transport tax (TN). This type of state tax is established by the Tax Code of the Russian Federation and decisions of regional authorities of the Russian Federation. TN is a regional payment, which means it is payable to the regional budget.
Each regional power entity of the country has the right to set its own rate for individuals and organizations, the procedure and deadline for paying transport tax by legal entities, but within the limits permitted by federal law. Also, regions are entitled to provide benefits for this type of fee.
Taxpayers TN
In accordance with article 357 of the Tax Code of the Russian Federation, taxpayers of transport tax are recognized as subjects on which a vehicle is registered that is subject to taxation for this type of state tax.
The following are not taxpayers:
- organizers of the 22nd Olympic and Paralympic Winter Games in Sochi, marketing partners of the Olympic International Committee regarding the transport that was used only for organizing these sports competitions and for developing the city as a mountain-climatic resort;
- FIFA and its subsidiaries, which are indicated in the Federal Law "On the preparation and holding in Russia of the 2018 FIFA World Cup, the FIFA Confederations Cup 2017 and amending certain laws of the Russian Federation";
- national football associations, confederations, Russia-2018 - the Organizing Committee and its subsidiaries, FIFA media informants, suppliers of FIFA goods and services, which are indicated in the Federal Law "On the preparation and holding in Russia of the FIFA 2018 World Cup, FIFA Confederations Cup -2017 and amendments to certain laws of the Russian Federation "in relation to the transport that was used exclusively for the implementation of measures provided for by the specified law.
Features of the transport tax for organizations
Based on the legislation of the Russian Federation, we can conclude that there are general characteristics of the transport tax for individuals and legal entities, as well as certain features for the payment of this fee for organizations. At the same time, the Tax Code of the Russian Federation designates legal entities as organizations, and individual entrepreneurs, according to this code, must pay the vehicle transport tax in the same way as individuals.
Thus, the object of taxation, tax rates and the base are common to all taxpayers. But the reporting periods, benefits, the procedure for calculating and paying, as a rule, are not identical for individuals and organizations.
Object of taxation
The object of taxation of TNs is cars, scooters, motorcycles, buses and other self-propelled vehicles, as well as mechanisms on tracks or pneumatically, helicopters, airplanes, yachts, boats, sailing ships, motor ships, snowmobiles, snowmobiles, jet skis, motor boats and other air, land and water vehicles that are registered in the manner prescribed by law.
The following are not subject to taxation:
- boats with oars and motor boats, the engine power of which is less than 5 horsepower;
- cars specially equipped for the disabled and cars with a capacity of less than 100 horsepower obtained through social protection under the law;
- fishing river and sea vessels;
- ships recorded in the international registry of ships;
- offshore platforms and mobile drilling rigs (ships);
- helicopters and planes of medical and sanitary services;
- transport belonging to the federal executive authorities, where military or identical service is provided for;
- stolen vehicles that are wanted (in this case, a document from law enforcement agencies confirming this fact is submitted to the tax service).
Transport tax is not charged to organizations and individual entrepreneurs whose main occupation is the sale of passengers or goods, respectively, to cars used in these types of work. And also the tax is not paid on tractors, combines and special equipment registered with agricultural enterprises and intended for their production.
Tax base, tax and reporting periods
If the deadline for payment of transport tax by legal entities, the reporting period and the procedure for calculating it differ from those established for individuals, then the tax base for this collection is uniform. It is determined in relation to:
- vehicles that have engines (like engine horsepower);
- air vehicles for which thrust of a jet engine is established (as the thrust of a jet engine is static, indicated in the passport, calculated in kilograms of force);
- non-self-propelled water transport for which the gross tonnage is determined (as gross tonnage in register tons);
- in other cases (as a unit of transport).
The tax period for the payment of TN is one calendar year. As for the reporting period, the Tax Code of the Russian Federation (Article 360) sets the following period for organizations of transport tax payers: first, second, third quarter. And it gives the right to the regions of the country not to establish a reporting period at all.
Tax rates
Transport tax factors (rates) are established by regulatory legal acts of the constituent entities of the Russian Federation in proportion to engine power, thrust of a jet transport engine or gross capacity per one horsepower, one register ton or one kilogram of force, respectively, in the following sizes:
1. Cars (with one hp):
- up to 100 liters from. inclusive - 2.5 rubles .;
- 100-150 liters from. inclusive - 3.5 rubles .;
- 150-200 l. from. inclusive - 5 rubles .;
- 200-250 l. from. inclusive - 7.5 rubles .;
- more than 250 liters from. - 15 rubles.
2. Scooters and motorcycles (with one hp):
- up to 20 hp inclusive - 1 rub .;
- 20-35 l. from. inclusive - 2 rubles .;
- more than 35 liters from. - 5 rubles.
3. Buses (with one hp):
- up to 200 liters from. inclusive - 5 rubles .;
- more than 200 liters from. - 10 rubles.
4. Trucks (with one hp):
- up to 100 liters from. inclusive - 2.5 rubles .;
- 100-150 liters from. inclusive - 4 rubles .;
- 150-200 l. from. inclusive - 5 rubles .;
- 200-250 l. from. inclusive - 6.5 rubles .;
- more than 250 liters from. - 8.5 rubles.
5. Other self-propelled vehicles, as well as mechanisms on a caterpillar or pneumatic drive (with one horsepower) - 2.5 rubles.
6. Motosleds, snowmobiles (with one hp):
- up to 50 liters from. inclusive - 2.5 rubles .;
- more than 50 liters from. - 5 rubles .;
7. Motor boats, boats and other water vehicles (from one hp):
- up to 100 liters from. inclusive - 10 rubles .;
- more than 100 liters from. - 20 rub.
8. Sailing-motor vessels, yachts (with one horsepower):
- up to 100 liters from. inclusive - 20 rubles .;
- more than 100 liters from. - 40 rubles.
9. Hydrocycles (with one hp):
- up to 100 liters from. inclusive - 25 rubles .;
- more than 100 liters from. - 50 rubles.
10. Non-self-propelled vessels (from one register ton of gross tonnage) - 20 rubles.
11. Helicopters, airplanes (from one kilogram of traction) - 25 rubles.
12. Jet aircraft (from one kilogram of thrust) - 20 rubles.
13. Other air or water vehicles without engines (from each unit of transport) - 200 rubles.
Transport tax by regions (its rates) can be reduced or increased, but not more than 10 times in relation to the above tariffs. The rates prescribed in the Tax Code of the Russian Federation for passenger cars with a capacity of up to 150 liters cannot be reduced. from. inclusive.
The size of VT is established based on the living standards of the population in a particular region and from a number of other factors. All transport tax rates in Moscow, for example, are significantly higher than those specified by law. If the entity does not define its own tariffs for this fee, then those that are prescribed in the Tax Code of the Russian Federation are automatically applied.
When setting the rate on VT, their differentiation is allowed both depending on the category of transport, and taking into account the years that have passed since the machine was manufactured.
Tax Calculation Rules
Transport tax is charged to organizations according to the Tax Code of the Russian Federation (Article 362). Based on this source, enterprises calculate the TN independently, in contrast to the taxpayers of individuals.
The calculation of the transport tax by legal entities is carried out for each vehicle separately by multiplying the tax rate and the tax base. Organizations deduct the amount of advance payments made earlier from this result.
These estimates are made with an increased coefficient in relation to:
- passenger cars, the average price of which is 3-5 million rubles, and 2-3 years have passed since the year of their release (coefficient 1.1);
- cars, the average price of which is 3-5 million rubles, and 1-2 years have passed since the year of their release (coefficient 1.3);
- passenger cars, the average price of which is 3-5 million rubles, and less than a year has passed since the year of their release (coefficient 1.5);
- cars, the average price of which is from 5 to 10 million rubles, and less than 5 years have passed since the year of their production (coefficient 2);
- cars, the average price of which is from 5 to 10 million rubles, and less than 10 years have passed since the year of their production (coefficient 3);
- passenger cars, the average price of which is from 15 million rubles, and less than 20 years have passed since the year of their manufacture (coefficient 3).
Moreover, the average cost of a car is calculated by the state. Lists of such vehicles are published annually no later than March 1 on the official Internet portal of the federal executive body, which carries out the functions of developing state policy and legal regulation in the field of trade.
The procedure for calculating advance payments
If the region provides for the possibility of advance payments for the state fee for transport, taxpayers-organizations calculate those at the end of each reporting period in the amount of 1/4 of the multiplication of the corresponding tax base and tax rate, taking into account the increasing coefficient, if necessary.
In situations when the car was registered or deregistered during one tax or reporting period, the calculation of the invoice and advance payments is made taking into account the coefficient, which is defined as the ratio of the whole months during which the vehicle in question was registered with the tax payer to the quantity months included in the tax (reporting) period. In this case, the month in which the vehicle was registered, and the one in which it was deregistered, are taken as full months.
The subjects of power of the Russian Federation have the right to approve those categories of taxpayers who will be able to not calculate and not pay advance payments for the considered state fee.
Terms and payment procedure
Tax is paid to the budget at the location of the vehicle. The procedure and deadline for payment of transport tax by legal entities differs from the rules established for individuals.
Organizations must pay TN after the tax period. Those. The transport tax for the year is calculated and paid to the budget. The deadline for payment may vary depending on the laws of the subjects of the country, but cannot be set earlier than the deadline set by the code for filing a declaration.
For example, in the Krasnodar Territory, organizations must pay the tax no later than March 1st, which follows the tax period that has ended. And advance payments - no later than the 5th day of the second month, which follows the reporting period. In the Ryazan Region, tax must be paid before February 1 of the year that follows the tax period that has ended. And advance payments - until the last day of the month, respectively, following the expired reporting period.
The laws of the regions can also spell out the ways in which the transport tax should be paid. An example is the Sverdlovsk region, where TN organizations are required to contribute to the budget only in non-cash form, with the exception of cases provided for by the Russian legislation on taxes and fees.
Benefits for enterprises are also established in the legislative acts of the regions. So, in the Krasnodar Territory, residents of the special economic zone, which is created on the territory of this region, are completely exempted from TN. For this, a legal entity must be provided with a tax agreement, an extract from the register of foreign legal entities and a migration card. Also in this region, public associations of fire protection open for participation in the implementation of activities in the field of fire safety and emergency rescue operations are beneficiaries. The basis for obtaining benefits by these enterprises is the Charter of the organization and the TCP provided to the corresponding service.
In case of non-payment of the transport tax to the appropriate budget at the indicated time, the organizations are subject to the liability prescribed in the Tax Code. Article 199 of the Criminal Code of the Russian Federation indicates that an enterprise that did not submit a tax return on time or provided deliberately false information in it in order to hide data is punished in such situations with a fine of 100-300 thousand rubles, forced labor for up to 2 years or deprivation freedom up to 2 years with deprivation of the right to engage in certain activities for a period of up to 3 years or without it.
The same offense committed by a group of persons by conspiracy or on an especially large scale entails the imposition of a fine of 200 to 500 thousand rubles, forced labor up to 5 years or imprisonment up to 6 years with the deprivation of the right to engage in certain types activities for a period of up to 3 years or without it.
Tax return
To pay the transport tax, organizations, having calculated it themselves, fill out a payment order. Transport tax is paid according to the declaration at the location of the vehicle. At the same time, the tax return on TN by organizations should be submitted to the appropriate tax authority no later than February 1 of the year that follows the tax period that has ended.
If the organization, according to Art. 83 of the Tax Code of the Russian Federation, recognized as a major taxpayer, a payment order must be submitted to the tax authority at the place of registration of the largest tax payers.
Summing up all of the above, it is worth noting that the new transport tax in a number of regions has increased significantly compared to last year. Therefore, to regularly monitor the relevance of information in this area is simply a necessary condition for the correct and timely calculation and payment of the described tax to the state treasury.