In 2015, the procedure for calculating the transport tax changed after amending the Tax Code. The amount of payment now depends on the power of the car, calculated in horsepower. The tax rate is governed by local laws. Moreover, at the regional level, benefits may be prescribed for certain segments of the population. More details about how the transport tax is charged will be described later.
New bids
This is not the first year in Russia that there has been talk of introducing a luxury tax. The first step was taken when increasing coefficients were introduced in the tax code when calculating the fee for an expensive vehicle. It applies only to passenger cars:
- worth 3-5 million rubles that were released to the market no more than 3 years ago - the value of the coefficient is 1.1-1.5;
- 3-5 years, worth 5-10 million rubles. - 2;
- 5-10 years, worth 10-15 million rubles. - 3.
How is the transport tax calculated? A calculator for automatically calculating the amount of collection is presented on the website of the Federal Tax Service. The calculation procedure is approved by the Ministry of Industry and Trade and consists of two formulas. The use of one of them depends on whether the manufacturer has representative offices in the Russian Federation or not. From manufacturers, the ministry asks for recommended prices for vehicles of specific models. These data are published on the website of the Ministry of Industry and Trade annually until March 1. The FTS uses the same information to calculate the amount of the fee.
Payer Responsibilities
Under the new law, car owners do not calculate transport tax. The calculator presented on the website of the Federal Tax Service can be used solely to obtain reference data. The obligation to calculate the amount of payment lies with the tax authority. But even employees of the Federal Tax Service are not immune from mistakes. Therefore, it is better to check the correct calculation. This rule does not apply to legal entities. If the vehicle is registered with the enterprise, then the calculation of the transport tax in accounting is carried out by the financial service of the organization.
Since 2015, individuals have a new obligation. If the vehicle owner has not received a notice, then he is obliged to notify the Federal Tax Service on the availability of a car. The exception is taxpayers who have incentives to pay the fee. You can notify the tax authorities at a personal reception or send a message through the "Personal Account" on the website of the Federal Tax Service. It should indicate when and which vehicles were registered with the payer, attach copies of the data sheet. If an individual fails to fulfill this obligation during the year following the year of registration of the car, he will face a fine of 20% of the amount of unpaid tax.
Even if the taxpayer did not receive a notification by mail, you can print receipts for payment, which are presented in the "Personal Account" on the website of the State Services and the National Library of National Economy. Individuals can pay tax through the website of the Federal Tax Service or at any bank.
The essence of change
The new procedure for calculating transport tax provides for the calculation of the amount of collection based on the capacity of the car. In addition to the expensive cars, up-conversion factors have been introduced. This calculation scheme is intended for the “correct” taxation. The more expensive the vehicle, the more funds will have to be transferred to the budget.
The Ministry of Finance also proposed replacing the transport tax with an environmental payment, which is used in European countries. If the bill is approved, then owners of old cars will have to pay more than holders of new vehicles. According to officials, this approach will stimulate the population to buy environmentally friendly car models. While the proposal is under development.
Accrual
Transport tax is regional. Base rates are set at the federal level, but they are adjusted in one direction or another by regional regulatory acts. Therefore, each region has its own transport tax. The accrual date and due date is also regulated at the federal level. Legal entities must carry out all settlements themselves and submit a declaration by February 1 of next year.
Penalties
If the organization’s accounting department incorrectly indicated the “Calculation of transport tax” postings, which led to an underestimation of the base, incorrectly calculated or failed to provide a declaration, then the company faces a fine of 20% of the initial amount of the fee. If these acts were committed intentionally, then the organization will have to pay an additional 40% of the tax. If the debt was not collected even in court, then the materials are transferred to the bailiffs, who can describe the property and impose a ban on traveling abroad.
Removal from the register
To prevent accrual of transport tax advances on an old, disassembled car, which is still on the balance sheet, you can apply one of the following options:
- Vehicle removal from the register. Restore registration then will not work. This option is better to use if the car will be disposed of.
- Termination of registration will be appropriate if it is planned to sell the vehicle for spare parts. In this case, it will be possible to restore the registration at any time.
The fee is paid by the owners of the vehicle, and not their drivers. Therefore, selling a vehicle by proxy is not worth it. The data of the new owner will not be entered in the FTS database. A situation may arise when a person sold a vehicle several years ago, and then found in the mail a bunch of tax receipts. What to do in this case? You still have to pay off the debt. After that, you should contact the traffic police to remove the car from registration. Only after this change will they get into the FTS database.
Accrual of transport tax in 1C
The program "1C 8.3: Accounting" has the ability to automatically select rates. The amount payable to the budget is calculated on the basis of regional acts, depending on the category of vehicle and engine power. To choose the right bet yourself, you will have to spend a lot of time. You can solve the problem by installing "1C Accounting".
The rate is automatically adjusted when creating a card for a new vehicle. To do this, select the document "Vehicle Registration" in the "Directories" section of the "Functions" panel. In the form that opens, you will need to indicate the date of registration, the brand of the car, its power (hp), type and OKTMO code. In a TCP, engine power may be indicated in kilowatts (kW). To enter the correct data, you need to convert this value to horsepower, multiplying by 1.359. The result is rounded to the second character and entered into the program.
At the regional level, tax incentives may be prescribed. If the rate is calculated according to the number of years that have passed since the vehicle issue date, then in the registration form you need to set the flag of the same name, and indicate “Issue date” on the “Advanced” tab in the OS card.
Postings "Accrual of transport tax" will be formed taking into account all the data entered. The bid will be raised automatically. The amount of tax will be reflected in the regulatory operation “Closing of the month”.
Posting "Transport Tax Calculation"
Tax calculations are reflected in account 68, to which the sub-account of the same name is opened. These costs are expensed as expenses from ordinary activities. The order of reflection depends on the production in which the vehicle is used. Posting "Calculation of transport tax":
- DT20 (23, 26, 44) KT68 - tax assessment (advance payment).
- DT68 KT51 - tax payment.
If the TS is not used in activity, but, for example, is leased, then the tax amount is taken into account in other expenses: DT91-2 KT68.
When calculating income tax, this amount is written off to other expenses after transferring funds to the budget (cash method) or at the time of accrual. Expenses can also include the amount of tax on a car that is not used in production, but is in idle, because:
- organizations must charge and pay tax even on unused vehicles;
- The amount of the fee is confirmed by the declaration.
WELL
If the organization is on the STS “income” or UTII, the transport tax does not reduce the tax base. In the case of applying the STS “income-expense” scheme, the amount of the fee is included in the cost. The tax base is reduced on the day the funds are transferred to the budget.
If the company pays VAT and UTII, then depending on the type of activity the vehicle is used in, the tax amount can be distributed. To do this, you need to calculate the share of income from various widows of activity according to this algorithm:
(1) = Income from the activities of the enterprise on VAT / Total income.
(2) = Transport tax * (1).
(3) = Total tax - (2).
Data should be taken for the month in which the distribution was carried out.
Example
The company sells goods. The organization pays VAT on sales revenue at wholesale prices. Income from retail sales is subject to UTII. The accounting policy states that expenses are distributed in proportion to monthly revenue:
- wholesale sales - 700 thousand rubles;
- retail trade - 300 thousand rubles.
The organization uses several vehicles to deliver goods. In June a tax of 20 thousand rubles was accrued on them. Distribute expenses in proportion to revenue:
Wholesale: 700: (700 + 300) = 0.7, or 70%.
Advance payment of tax on income taxed according to the general system is: 20 x 0.7 = 14 thousand rubles.
Advance payment of income taxed UTII will be: 20 - 14 = 6 thousand rubles.
This is how the distribution of tax amounts occurs.