BCC for transport tax in 2021 - 2021 for organizations

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Transport tax is paid by persons on whom cars, watercraft, aircraft and other vehicles are registered. Submission of the declaration and payment of funds to the budget are made at the location of the transport. The procedure for making payments, tax rates, as well as benefits for car owners are established by the authorities of the constituent entities of the Russian Federation. The amount depends on the characteristics of the transport. For example, in the case of a car, it depends on the power of its engine.

Individuals pay the amount calculated by the Federal Tax Service. To do this, the tax office uses information from the registration authorities. Companies are required to calculate the amount of the payment themselves. To transfer funds, vehicle owners fill out a payment order. In particular, the form indicates the corresponding BCC for transport tax for legal entities or individuals.

Calculation and calculation of transport tax

The obligation to pay transport tax lies with all vehicle owners - both ordinary citizens and organizations.
The basis for calculating the tax on land vehicles is engine power, measured in horsepower. The tax is recognized as regional and is paid to the budget at the place of registration of the car. Only organizations are required to make advance payments. Other people do not have such a need.

Starting with the reporting campaign for 2021, tax authorities will independently calculate the amount of tax for legal entities and send notifications for payment

Read about how the tax payment procedure for organizations has changed since 2021 in this article.

ATTENTION! Organizations are required to pay transport tax regardless of whether the vehicle is in use, under repair, or rented out. The main thing is that the car is registered with the company. This is the basis for paying transport tax.

Penalties and fines for individuals

For all individuals, vehicle tax comes along with the notification. The document can be transmitted in paper form or electronically.

If the vehicle owner has not received a notice to pay it in less than a month, then you should receive it yourself. For overdue debt, a fine will be charged immediately. And the more time has passed since the date on which payment was required, the greater the fine will be.

The tax limitation period is 36 months. So during this time period the tax service will not present any demands to the individual, then you can forget about the unpaid payment.

BCC for transport tax in 2020-2021 for individuals

Owners of vehicles are payers of transport tax. Taxpayers-citizens receive a notification-calculation from the Federal Tax Service, generated in accordance with the data of the authorities that register vehicles.

If there is no tax notice from the Federal Tax Service, then the individual must independently notify the tax authority about the presence of vehicles subject to taxation.

Read about the consequences of timely and untimely reporting of this in this material.

According to paragraph 1 of Art. 363 of the Tax Code of the Russian Federation, citizens must make timely payments for their cars before December 1 of the next year inclusive.

For the KBK transport tax in 2020-2021 for individuals: 182 1 0600 110.

For the payment of transport tax by individuals, the KBK will not change in 2020.

Why is it important to know exactly and write the budget classification code correctly?

If there is an error in the code numbers, the payment will not be credited as intended, there will be a delay and subsequent penalties. If you find an error yourself, send an application to the inspectorate to clarify the CBC. Attach documents confirming the payment made. Tax officials may also notice the error. Then they will inform the payer about this. In this case, you will also have to submit a corresponding application. The inspection will have ten working days to make a decision to clarify the purpose of payment or to refuse. It will then notify the company or individual within five working days.

Author of the article: Valeria Tekunova

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KBK transport tax – 2021, 2021 for organizations

Any legal entity, despite the taxation system, is obliged to pay transport tax on all registered vehicles. Their calculation of the amount of tax payments, in accordance with paragraph 1 of Art. 362 of the Tax Code of the Russian Federation, for the tax period 2020 inclusive, is carried out by tax authorities. Payment (clause 3 of Article 363.1 of the Tax Code of the Russian Federation) is transferred quarterly (if there are advances) or immediately for the entire year upon its end.

For legal entities, the KBK for transport tax in 2020-2021 is as follows: 182 1 0600 110.

As always, accountants are concerned with the question: have there been any changes in the BCC for transport tax - 2020-2021 for legal entities or not? We can reassure readers: the BCC for transport tax - 2020-2021 for organizations will remain unchanged.

An example of filling out a payment order for payment of transport tax was prepared by ConsultantPlus experts. Get trial demo access to the system and check whether you have filled out the payment details correctly. If you do not have access to the K+ system, get a trial online access for free.

Leasing objects

The object of taxation is the vehicle itself. An exhaustive list of objects included, as well as excluded, is enshrined in Article 358 of the Tax Code of the Russian Federation.

Questions usually do not arise when determining the object of taxation. Own the transport, which means you have to pay. But what about leasing objects, because obtaining vehicles under a leasing agreement is now more than relevant.

There are no exceptions for this situation. The payer of the tax bill will be the party to the leasing agreement on whose balance sheet the transport will be listed. In simple words, the one to whom the transport was registered with the state inspection must pay.

Please note that under the terms of the leasing agreement, vehicles can be registered both in the name of the lessor and the lessee. The 2021 BCC of transport tax for legal entities will be relevant for the company that accounts for the object on its balance sheet.

KBK penalties for transport tax

In case of late payment of the accrued tax, you will have to pay the corresponding penalties to the budget for each day of delay. KBK penalties for transport tax in 2020–2021:

• for companies - 182 1 0600 110;

• for individuals - 182 1 0600 110.

For payment of penalties for transport tax, the BCC in 2020-2021 has not changed for either organizations or individuals.

You can calculate penalties for transport tax using our Penalty Calculator .

Code structure

Conventionally, the code is divided into three parts. The first three digits indicate the recipient of the funds. For the tax service, the recipient code is 182. The type of income is encrypted in the numbers of categories 4-13, and the specific subtype is encrypted in 14-20. The budget level where the payment is made is indicated in categories 12 and 13 of the code. For a subject of the Russian Federation, the value is 02. Numbers 14 to 17 show what type of payment will be made. In the case of the Federal Tax Service, there are four options: the tax payment itself, penalties, interest or fines. At the end of the code the value 110 will be indicated (the “Tax Income” group).

Results

The BCC for transport tax has not changed in recent years.
At the same time, the BCC for payment of transport tax is different for payers-organizations and payers-individuals. If you need to pay penalties or fines for transport tax, special budget classification codes are also used. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Taxpayers

Owners of vehicles are the payers of the road toll.
Moreover, the fact of operation does not matter. The fiscal burden will have to be assessed and paid to the budget from the working machine, as well as from the “piles of scrap metal gathering dust in the garage”, which has not been officially deregistered. Some economic entities were excluded from the category of taxpayers under the Tax Code. For example, confederations, national football companies and associations, FIFA, as well as FIFA subsidiaries and other organizations.

In addition, officials determined that for vehicles transferred for temporary use under a power of attorney executed before the entry into force of Chapter 28 of the Tax Code of the Russian Federation, the persons indicated in such powers of attorney are recognized as taxpayers. But when transferring vehicles on a trust basis, after entry, only the fact of state registration of the taxable object is important.

In all these cases, the payment slips must indicate the KBK transport tax for 2021 for legal entities.

General rules

All taxpayers, including budgetary and non-profit organizations, are required to pay a special road tax for each vehicle.
Moreover, not only cars, but also water, air and other types of vehicles are accepted for registration. The general list and characteristics of taxable objects are enshrined in Art. 358 Tax Code of the Russian Federation. It is worth noting that the obligation to pay the budget remains, even if the car is not used. For example, a car is broken and requires major repairs. You will still have to pay for it until the car is deregistered by the traffic police.

Payment (transport tax 2020) for legal entities is drawn up once a year, unless otherwise established by regional authorities. Let us immediately make a reservation that the frequency of toll payments is established by the legislative authorities of the region. If reporting periods and mandatory advance payments are approved in a constituent entity of the Russian Federation, then funds will have to be transferred to the budget quarterly. A ready-made sample payment slip for transport tax 2021 for advance calculations is presented below.

Let us note that Russian President Vladimir Putin proposed abolishing the toll. Read about what will change this year in relation to transport fees in the article “Will the transport tax be abolished in 2021”.

Regional features

In accordance with Article 361 of the Tax Code of the Russian Federation, each region has the right to set its own rates. Part one of this article shows their basic dimensions. And the second part states that the subject can reduce them by no more than ten times.

However, for the details, it does not matter where the 2020 transport tax is paid: St. Petersburg for legal entities KBK uses the same as the Murmansk region or Khabarovsk Territory.

An important nuance: the code itself reflects that the money goes to the regional budget. This is indicated by the 12th and 13th digits - 02.

Penalties and fines for legal entities

The 2021 and 2021 transport tax for vehicles owned by legal entities has certain specifics. For organizations, advance payments of such payment are provided. So penalties for transport tax of legal entities will be calculated on advances.

The terms for accrual of advances are determined by the law of the Russian Federation. There are no rules that are the same for everyone. Every region has its own.

There are some exceptions whereby organizations located in specific regions are exempt from making payments. The tax service portal has a service where you can view:

1. Vehicle tax payment dates for legal entities;
2. Tax benefits.

For delaying the payment of the advance, the organization will have to pay penalties. But inspectors will be able to determine the arrears only with the help of a declaration. Only when it is submitted to legal entities can you see the base, as well as all the calculations that arise from it. It will be possible to calculate penalties for legal entities in the same way as for ordinary citizens. And a special calculator will help you do this.

There are no penalties for advance payments. However, in case of non-payment of tax for the year, fines are imposed in full.

The deadline for paying the advance may vary. It depends on the specific region. All payment deadlines for transport taxes are tied to the reporting period. Those. The advance payment must be made at the end of any quarter.

So, for example, in Dagestan, an advance payment must be made no later than the final day of the month, which immediately follows the previous quarter.

Before calculating the advance payment, you should take into account additional indicators that may affect the final amount:

1. How much time has passed since the car's release date;
2. How many months have you owned the car?
3. Share in the right to transport;
4. Ownership coefficient;
5. Increasing factor;
6. Tax benefits;
7. Tax deduction for payments using the Platon system.

In order to make a payment, you will need to fill out a payment order. A special calculator will help you accurately calculate the tax amount.

You must pay for each vehicle that is registered to a commercial company.

Who should pay?

In 2021, the obligation to pay transport tax is imposed on both individuals and legal entities. At the same time, various BCCs have been established for the payment of transport tax in 2021 for legal entities and individuals.

In 2021, vehicle owners can expect changes in the rules for calculating transport tax. According to the Accounts Chamber, today there is an imperfect methodology for calculating transport tax for luxury cars worth over three million rubles. In this regard, it is planned to change the coefficients for calculating transport tax.

Let us recall that in March 2021, the first step towards replenishing the budget through transport tax was the expansion by the Ministry of Industry and Trade of the Russian Federation of the list of models with an average cost of over 3 million rubles, falling under the so-called “luxury tax”. It included 1,223 items, including 576 cars costing from 3 to 5 million rubles. and 477 cars priced from 5 to 10 million rubles. Among them were some trim levels of the Volvo XC40, the top version of the KIA Stinger GT, the hybrid Lexus NX300h, most trim levels of the Jaguar E-Pace, Volkswagen Teramont, Volkswagen Touareg, KIA K900 and Volvo XC60.

The Federal Tax Service is united with the Accounts Chamber on the issue of changing the methodology for calculating transport tax. We will wait for news and be the first to tell you how much the tax maintenance of a car will cost individuals and legal entities in 2020. For now, let’s focus on the budget classification codes indicated when transferring transport tax in 2021.

Transport tax coefficient for legal entities

The Kv coefficient (the number of months of vehicle ownership per year) is used if the car was not registered to the company for the entire tax period, that is, not a full year. For example, if a company registered a car or deregistered it in the middle of the year.

The coefficient is calculated using the following formula:

• Kv = (Number of full months of vehicle ownership) /12.

How to correctly calculate the number of months when registering a new vehicle on a legal basis. face:

• If the vehicle was registered on the 15th or earlier, the month is taken into account;
• If the 16th or later is not taken into account.

How to correctly calculate the number of months when deregistering a vehicle:

• If the vehicle was deregistered on the 16th or later, the month is taken into account;
• If the 15th or earlier is not taken into account.

For example, the coefficient Kv when registering a car on May 16 will be equal to 7/12. When deregistering a car on the same date, Kv = 5/12.

When moving a vehicle within an organization, the Q factor should also be used. Let's say a company registered a car with the traffic police on April 15, and later decided to transfer it to a department in another city. The registration date for the unit is November 18. How to correctly calculate Kv in this case:

1We count how many full months the parent organization used the car.

2We count how many full months the unit used the car.

From November 18 until the end of the year, 1 month will pass. That is, unit Kv = 1/12.

Fine for non-payment of transport tax.

Failure to pay transport tax may be punishable by a fine. This is possible in cases where the taxpayer has underestimated the tax base or committed other unlawful acts and violations in non-payment or partial payment of the tax amount. The procedure for collecting fines for non-payment or incomplete payment of taxes is determined in Article 122 of the Tax Code of the Russian Federation.

As a rule, the amount of the fine is set based on the following values:

• 20% from the tax amount if the violations committed were committed unintentionally. For example, the engine power of a vehicle is indicated with an error in the documents or the amount of accrued tax is calculated incorrectly on the side of the Federal Tax Service.
• 40% from the tax amount, if the understatement of the base, illegal actions or inactions were committed intentionally.

Similar interest rates apply to legal entities. The main criterion for distinguishing between 20% and 40% is the presence of intent that influenced the reduction of the tax amount or its partial payment.

This might also be useful:

• Transport tax under the simplified tax system and OSNO in 2021
• Transport tax in Moscow in 2021
• Trade fee in Moscow in 2021

• Fixed payments for individual entrepreneurs on UTII in 2021
• How much taxes does an individual entrepreneur pay in 2021?
• What taxes does the individual entrepreneur pay?

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When is transport tax paid?

The legislation provides for the conditions under which the obligation to pay transport payments and advances ceases:

• Termination of property rights;
• Liquidation of a company (death of an individual);
• Vehicle theft (the case will require documentary evidence);
• Application of existing benefits (or introduction of new preferences).

In all cases that are not listed in this list, payment is made:

• Until December 1 by individuals;
• Until February 1 of the year following the previous reporting period.

Advance payments are subject to payment within the time limits provided for by regional legislation. For organizations, the reporting deadline is also limited to February 1. For other individuals, reporting is not required.

What are the consequences of failure to pay transport tax?

Failure to pay transport tax does not relieve you of liability and does not write off debt. Moreover, for failure to pay on time, a penalty may be imposed, the extent of which depends on the amount and period of delay.

The main types of sanctions imposed for non-payment of transport tax include:

• Accrual and deduction of penalties;
• Issuing a fine;
• Seizure of the debtor's property;
• Withholding funds from bank accounts or monthly salaries;
• Restrictions on travel outside the country.

Why and when are penalties (fine) charged?

If, after the established date, the car owner does not pay the required tax, then a notification is sent to him. Penalties begin to accrue on arrears for each day of delay (clause 3 of Article 75 of the Tax Code of the Russian Federation).

Do not confuse penalties with fines. The first option implies a certain percentage of the expected payment amount. The fine is imposed once and in a fixed amount. Sometimes two types of penalties are applied to the debtor at once.

If the owner of a vehicle deliberately evades paying tax, the Federal Tax Service has the right to resort to the following measures:

• seize the property and accounts of the debtor;
• confiscate personal property that is under arrest;
• partially withhold wages;
• ban travel abroad.

All of the above actions are possible only by court order. A lawsuit can be filed within 6 months from the date of non-payment of tax. The next day after submission, a photocopy of such an application is sent to the debtor car owner. It is worth noting that tax payments not paid over the last 3 years are subject to collection and related sanctions.

A fine cannot be imposed on property listed as collateral or when the court has restricted any manipulation with it.