Any vehicle owner must pay a tax on it, which is mandatory. This notice contains the Tax Code. How to know the tax on the car? We multiply the base rate of the transport tax, which is valid in the region of residence, by the number of horsepower.
Concepts and Definitions
This type of tax is regional. That is, tax rates are set by authorities in the regions. They determine the terms of payment and preferential categories of citizens.
Tax revenues are used to cover the costs of the road sector in the region where they were taken. Based on this, the tax rate for each region is different. These funds are used to finance federal projects. That is, the construction of a private road is funded by the investors who are building it.
Payment required
Vehicle tax can be determined by knowing the engine power. It is calculated by multiplying the number of horsepower by various factors.
If after repair the engine power has undergone changes, you must write a statement to the traffic police indicating new data.
Legal owners will have to calculate the tax on their own. For an individual, the calculation will be carried out by the tax inspectorate.
Everyone who has to pay a tax is required:
- cars;
- motorcycles and scooters;
- airplanes and helicopters;
- buses, motor ships, etc.
That is, for everything that moves through the motor, you have to pay. This is indicated by chapter 28 of the Tax Code (second part).
Pay for what
If your car is listed on the balance sheet of the organization, the main tax items will be paid by the legal entity. But in some cases, the owner must pay the tax:
- for technical inspection, which must be periodically passed;
- for the purchase of a new car;
- for changes in technical specifications.
Only the owner who sells his vehicle (deregisters) is exempted from payment.
How to find out the car tax: for example, on the tax website in your "My Account". It is only necessary to register.
Check the amount
Consider checking tax amounts in more detail. Note that if notifications from the tax do not come, the car owner must independently submit information that he owns the vehicle.
Sources through which it checks which car tax:
- portal of public services;
- tax service website;
- FSSP (bailiff service).
The first two departments will provide information only after you complete the registration. On the same sites you can check the correctness of the specified data, print a receipt if you want to pay through Sberbank. Portals provide an opportunity to pay off existing debt online if it is available.
The last site does not oblige to register. But it is important to remember that the data on it appear only after the courts on tax evasion. That is, with a significant delay. It also provides an opportunity to pay off debt. After payment, information from the site disappears.
Find out the amount of debt by number
If you want to check the tax on the car when you personally contact the tax service, presenting only its number, you will still have to show an identification card.
This information cannot be found through the Internet. In addition, almost all sites will ask you for data:
Consider how to find out the tax on a car by last name or TIN. What is nice - this is done without visiting various authorities. You just need to register on the website of the Federal Tax Service, get access to the "Personal Account". Unfortunately, you can’t do without visiting the institution:
- submit an application by sending it via the website or in person;
- get a card with a username and password (with a mandatory personal visit to the inspection); it is possible to generate a personal digital signature issued to an individual by a certifying center: for this, do not forget to take any storage medium;
- go to "My Account", click on "Electronic Services"; further look for "Pay taxes"; here you can already see the entire amount of debt that you have for all objects of taxation.
We use the portal of public services
Registration is required. You must enter your personal data, address of residence, be sure to provide an email address.
Next, enter the social security card number and agree to the processing of data.
We choose the option of obtaining an activation code: in person at Rostelecom offices or by mail.
After you have activated your data, enter the password that came to your cell phone number or email.
On the site you are looking for the necessary pages, select the type of debt you are interested in and find how to find out the tax on the car.
Benefits of your personal account
Registration on the websites of official services has its advantages:
- provide an opportunity to find out the amount of current required payments to the vehicle owner, thereby avoiding the occurrence of debts
- it is possible to choose options for how to pay the tax on the car - print a receipt for payment through Sberbank or pay off the amount via the Internet by paying with a credit card;
- the presence of feedback from the inspection allows you to find out issues that are related to the calculation and payment of transport tax.
We calculate the amount payable
Horsepower tax is paid: we multiply their volume by the base rate.
When removing a car from the register in the middle of the year, the calculation formula will look a little different:
The tax is equal to the ratio of the product of the number of hp, the base rate and the number of months to the total number of months in a year.
Example: in July 2015 you sold a car, engine power 95 hp The amount of tax payable for 2015 will be as follows.
Tax = (95 * 2.5 * 6) / 12 = 118.75 rubles.
The calculation for owners of other vehicles (except cars) is about the same: you need to know the power (except for aircraft that have jet engines), the tenure and the base rate (the latter can be found on the website of the Federal Tax Service or from other official sources).
However, each type of product has its own characteristics. So, the tax base are:
- Gross tonnage. Needed to calculate tax if you have a non-self-propelled water vehicle.
- The thrust of a jet engine, calculated in kilograms of force (if you are the owner of an aircraft with a similar engine).
Conclusion: each object for calculating the transport tax has its own base, which can be found in the Tax Code.
Is everyone required to pay tax
Whether there is a benefit for a car tax for pensioners, you can find out by contacting the local branch of the Road Safety Inspectorate or the tax office.
In general, preferential categories of citizens vary by region. Nevertheless, there are several groups that are definitely exempt from payment, no matter what:
- citizens with 1st and 2nd disability groups;
- parents and guardians of persons with disabilities under 18 years of age;
- veterans of World War II;
- Heroes of the USSR and the Russian Federation.
In addition, the horsepower tax will be zero if:
- cars issued by social security authorities to a disabled person and engine power does not exceed 100 "horses";
- the vehicle belongs to government departments (for example, the Ministry of Emergencies, fire departments, the Ministry of Defense, etc.).
New car tax
Many are faced with the question: is the car less than 3 years old - is the tax paid or not? The answer is unequivocal: yes. Payment of transport tax arises from the citizen at the time of purchase of the car and disappears on the day when he sells it. It does not matter how much the car was owned: a week, a year or eight years - you will have to pay for the entire time of use.
Usually a similar question arises when selling a car. If he was owned for less than three years - you must pay a sales tax, the value of which will be 13% of the cost of the car. In addition, it is necessary to understand here whether you received profit from the sale or not. If you sold for a lesser amount than you purchased, there is no need to pay.
But, we repeat, this has nothing to do with the payment of transport tax. You will have to calculate the tax on the car and pay for it in any case, even if you owned it for only one day.
When to pay
The tax code (Article 363) indicates that for the past year must be paid before the end of October of the following year. In other words, for 2015, the tax on the car, which can be checked via the Internet, must be paid before October 2016. A month before the end of the term, the tax service is required to send a notification with the exact amount indicated. If this did not happen:
- it is better to go to the tax yourself and take a receipt for payment;
- go to the site of public services and / or the same inspection, find the page with the necessary tax name and find out.
There, and pay it. If this is not done, the amount of the penalty will be one fifth of the tax plus a certain percentage accrued daily.
Legislative changes
In 2016, new rules for calculating the amount payable are introduced. Calculating the tax on the car will be more difficult: now it will also depend on the year of manufacture of the vehicle, environmental standard, engine size.
Payment terms also change: they are extended for two months - until December.
What is the result
Highlight the main points.
How to find out the tax on the car:
- After receiving a notification from tax registered mail. Usually sent a maximum of a month before the due date. Contains a receipt with details and amount.
- Via the Internet, by going to the tax website, the bailiff service or the public services portal. In the first two cases, you will need to enter personal data and register. The last site will provide debt information by last name.
- Through a personal visit to the tax office. Do not forget your ID. If the tax does not know anything about your property, you must present your car passport, contract of sale, registration certificate.
How to pay car tax:
- At Sberbank on a receipt that came from a tax. Or which I had to take on my own.
- Through portals of federal services (this may be the site of the tax office or government services). After registration, you get access to information on all your taxable objects, possible interest and debts.