On the procedure for determining the code of types of vehicles

Where to get it from

When accountants prepare a transport declaration, they often encounter difficulty in determining the code of the type of vehicle in the reporting year. There is always a fear of making a mistake.

First of all, it helps to set the transport code:

• passport for him;
• Appendix No. 5 to the order of the Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.

Please note: only from the specified Application you must select a code that belongs to any type of owner’s vehicle.

If the data from the registration certificate is not entirely sufficient to accurately determine the type of vehicle (for example: truck/tractor/truck crane), you should consult with the appropriate mechanical specialists. Their consultations will help highlight the technical features of the vehicle and clarify unclear points.

When the accountant has received more complete information about the transport unit on the balance sheet, its features and characteristics have become known, then he must again look at Appendix No. 5 and select the code for the type of this transport.

The table below shows all possible codes for types of vehicles in 2021, which, depending on the situation, must be reflected in the transport tax return for 2021.

Please note: this is a completely new list of codes that is effective as of the 2021 report.

In practice, most often an accountant needs a vehicle type code for a passenger car. As can be seen from the table, its vehicle type code is 510 00.

Other passenger cars are shown with the vehicle type code 510 04 (except for motor sleighs and snowmobiles). That is, the choice of code must be made according to the principle of exclusion.

If your vehicle is not a motorcycle, not a motor scooter, not a motor sleigh, or a snowmobile, then the vehicle type code is 570 01. It is intended for other self-propelled vehicles, pneumatic and tracked machines and mechanisms.

Also, according to the exclusion principle, one must approach the vehicle type code 590 16. These are other special vehicles on the chassis of which various equipment and units are installed (see the last part of the table).

Apparently, as of 2021, all general purpose trucks have a vehicle type code of 520 01.

For a long time, it was not clearly clear what type of vehicle code a forklift had. There are no official explanations from officials on this matter yet. In our opinion, code 590 16 is most suitable for forklifts.

Transport tax 2021: will it be canceled or not?

Many car-owning companies, as well as individuals, are waiting for relief in the calculation and payment of transport tax or its abolition.
After all, for more than one year now, legislators have been proposing to abolish the tax due to its “unfairness”: the toll must be transferred every year, regardless of the operation or downtime of the vehicle. Over the past three years, at least three draft laws on the abolition of transport taxes have been submitted to the State Duma, but all of them were rejected. The last one is in June 2021 (No. 480908-7). The document proposes to recognize Chapter 28 of the Tax Code of the Russian Federation and certain norms of the code as no longer in force starting from 2021. In this case, the lost income from the cancellation will be included in the cost of the fuel excise tax.

Draft law on the abolition of transport tax from 2021

The country needs reform in the transport industry, the authors of the project noted, in order to avoid exorbitant taxation, but at the same time increase the collection of funds in order to improve the quality of the road fund. The user must pay only if he is driving, and for this the tax must be included in the cost of excise duty on fuel.

However, in July 2021, the project to abolish the transport tax was rejected. The relevant committee decided to return the document to the authors due to the lack of a conclusion from the Government of the Russian Federation. Accordingly, the transport tax from 2021, regulated by Chapter 28 of the Tax Code of the Russian Federation, has not been abolished; organizations and individuals are still required to pay it for each registered vehicle.

• Organizations - legal entities calculate and transfer to the budget advance payments for transport tax independently (if they are introduced by regional authorities at the legislative level) and the annual payment (balance);
• Individuals do not calculate the tax amount themselves, but pay the amount in accordance with the tax notice from the Federal Tax Service. Every car owner receives such a document every year.

Deadlines for payment of transport tax in 2021 for legal entities

Why is it needed?

The payment of tax for it depends on how correctly the transport code is determined. The fact is that the laws of the constituent entities of the Russian Federation establish the amount of tax based on these codes. And when the transport code is determined incorrectly, the payment amount will be lower than expected or, conversely, will be overpriced. This is the reason for the scrupulous approach to determining the characteristics of each unit of transport and clarifying its code.

Also see “Transport tax rates in Russia”.

So, when determining the transport tax code, an organization needs:

• once clarify the type and purpose of the latter;
• find a match in the table we provided above;
• make a corresponding note in the declaration.

This approach will allow you not to remain in the dark for the next year. Although over time the codes may be revised, but not so radically.

Also see “How the Taxpayer Identification Number (TIN) will help you find out your transport tax debt.”

Read also

10.05.2017

What is a vehicle code and why is it needed?

The vehicle type code consists of 5 digits; for each group of vehicles (sea vessels, aircraft, cars, etc.) the law establishes a separate code. It is necessary to determine the transport tax rate to be transferred to the state budget. If this detail is incorrectly indicated in the declaration, the tax amount will be calculated incorrectly (overestimated or underestimated). Taxpayers should carefully ensure that the codes they use are up to date as they may change from time to time.

When specifying the vehicle code, you must do the following:

• clarify the characteristics of transport;
• find the corresponding value in a special table;
• enter the code in the declaration.

Advantages of renting truck cranes

Renting a self-propelled crane is a simple and economical solution for any company:

• no allocation of funds is required for maintenance and long-term storage of special equipment;
• at any time you can choose from a large assortment of machines registered with Rostekhnadzor;
• managers of the company that rents cranes will help you choose the optimal model;
• The services of experienced driver-operators who have the necessary permits to carry out work are provided.

offers to rent construction equipment from the brands Liebherr, Zoomlion, Manitex, Ivanovets, Galichanin, etc. at competitive prices. All vehicles in our large fleet are regularly inspected and comply with the stated technical specifications.

See also rental of aerial platforms in Moscow, dump trucks.

Increased transport tax 2021 (with coefficient)

If the average cost of a passenger car is 3 million rubles or more, when calculating the transport tax, an increasing coefficient is used, depending on the year of manufacture of the car and its average cost.

The average cost of cars is determined by the Ministry of Industry and Trade in accordance with Order No. 316 dated February 28, 2014. The department publishes a list of expensive cars with an average cost of 3 million rubles or more annually no later than March 1 on the official website.

Table. Increasing coefficients when calculating transport tax for passenger cars

From August 3, 2021, odds are 1.5; 1.3; 1.1 for cars with a production age of 1 year, 1-2 and 2-3 years, respectively, do not apply.

Currently, the List of passenger cars costing over 3 million rubles for calculating transport tax for 2021, dated August 20, 2021, is published on the department’s website. This is an adjusted version of the original version dated February 28th.

Control cabin

There are two types of cabins from which the crane is controlled:

1. Stationary. The overall width and height are suitable for its location. This cabin is equipped with a grille that protects against the fall of various objects when working in construction, a sliding door, and panoramic glass.
2. Non-fixed tower. In turn, it is divided into two types, sometimes combined. The first type is equipped with a hydraulic mechanism to change the inclined angle as necessary to maximize the possibility of overhead visibility. Another type is sometimes called “rotary”. When the hydraulics change the operating mode to the driving mode, the cabin rotates 180 degrees, ending up behind the counterweight. This is a necessary measure to ensure that the cabin can be folded into its dimensions while driving.

Example of a truck crane control circuit

Systematization of accounting

09/05/2021 Contents In order to select the correct vehicle type code, you need to determine its category.

In accordance with tax legislation, there are the following categories of transport:

1. Buses;
2. Other.
3. Motor vehicles;
4. Water transport;
5. Trucks;
6. Towed vessels;
7. Self-propelled vehicles with caterpillar or pneumatic drive;
8. Sea transport;
9. Passenger vehicles;

In order to determine the category of equipment, it is necessary to be guided by information from its passport (PTS).

There are five categories of transport in accordance with PTS:

1. D – vehicles designed specifically for the transport of passengers, the number of seats is more than eight;
2. B - cars with a permissible maximum weight of up to three and a half thousand kilograms, and the number of seats for passengers is no more than eight;
3. Trailer and semi-trailer - it is designed to move with any equipment.
4. A – all motor vehicles;
5. C – transport with a permissible maximum weight of more than three and a half thousand kilograms, with the exception of vehicles belonging to the following category;

If category “B” is written in the car’s passport, this does not mean one hundred percent that the car is a passenger car. This category can be assigned to both passenger and freight vehicles. If the PTS contains category “B” with the mark “truck”, the vehicle is clearly a freight vehicle.

These codes are needed for tax purposes.

The largest representatives

To build a large industrial facility and when large-scale construction of huge structures is planned, it is necessary to attract specialized equipment.

As a rule, heavy-duty truck cranes have impressive dimensions and can lift extremely heavy loads. Often such machines are used for the construction of nuclear and oil refining industry facilities.

Terex-Demag AC 1000

Created in 2012, it is capable of lifting up to 1100 tons. It is equipped with a telescopic boom of 9 parts, weighs about 22,000 kilograms and has impressive dimensions. His arrow is delivered to the desired location disassembled. Despite its impressive weight, the truck crane does not cause damage to the road surface thanks to its 9-axle chassis. The maximum speed exceeds 80 km/s.

Liebherr LTM 11200-9.1

For a long time it was the most powerful truck crane in the world, created in 2007. Its carrying capacity is 1200 tons, lifting height is 109 meters. The boom equipment is equipped with a diesel engine with a power of 367 hp. With.

QAY

The joint brainchild of German and Chinese mechanical engineers. The QAY 1200 modification can lift up to 1200 tons to a height of 106 meters. Curb weight exceeds 96 tons.

Zoomlion ZACCB01

A development from Chinese developers with unique technical characteristics, its load capacity is an incredible 2000 tons. Today it is the absolute leader in this parameter.

The car has a 12-axle chassis with all-wheel drive, a maximum speed of about 75 km/h. For operation, 4 diesel power plants are used, with a total weight of 96 tons. It is not difficult to operate such a colossus thanks to the intelligent level control system.

Popular brands

There is enormous competition in the special equipment market today, but Russian equipment is not giving up its position. Thanks to their unpretentiousness, maintainability and attractive prices, the demand for Russian cars is not falling. Of the most popular, we should highlight separately:

1. Galician. It is produced on a KamAZ and ZIL truck chassis, equipped with a hydraulic drive and capable of lifting up to 30 tons.
2. Yurginets. In addition to the base from KamAZ, URAL is used. These are all-wheel drive truck cranes.
3. Ivanovets. Load capacity varies from 16 to 100 tons; chassis from URAL, KamAZ and BAZ is used.
4. Klintsy. Average load capacity up to 15 tons, produced on the basis of ZIL and MAZ.

As for foreign technology, its advantage is high quality, productivity and the use of high-tech innovations. The market leaders are:

1. German Liebherr truck cranes can work in different conditions, the load capacity varies from 25,000 to 500,000 kilograms.
2. Chinese manufacturers XCMG and Terex-Demag are produced using German technologies with different payloads. There are standard options that lift up to 200 tons, and there are giants with a lifting capacity of up to 1 kiloton.
3. Mechanisms from Groove with a capacity of up to 500 tons are produced jointly with companies from the USA and Germany.

Conclusion

The classification of special equipment is a fairly extensive topic, which is very problematic to cover in one article. If after studying the material you still have any questions, we will be happy to answer them; you will find all our contacts here

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If you are planning to purchase a truck or special equipment, our specialists are at your service. Here

You can learn more about the option of ordering special equipment from Japanese auctions.
A full list of services we provide is available here
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Working equipment

The main equipment is represented by working booms. Replaceable are extension or retractable sections on those truck cranes that are equipped with two types of booms - telescopic and jib.

A pulley block, the functional task of which is to raise and lower the boom, belongs to the boom equipment.

Truck cranes are equipped with the following equipment for lifting loads:

• a hook clip used to capture piece goods;
• grab for bulk cargo.

Drive device

Based on the type of drive, truck cranes are divided into two types:

• single-engine: the mechanisms are driven by the chassis engine;
• multi-motor: each mechanism is driven by its own engine.

The drive can be one of three:

1. Mechanical. This type is a connection of the power unit with the power take-off, gearbox and power rope drums.
2. Electric. So named because of the presence of a generator that supplies electric current to the engine.

   

   General view of the K-2.5-19 crane: 1 - car frame; 2 — fixed frame of the crane; 3 — rotating support; 4 — rotating frame; 5 — outriggers; 6 — mechanism hood; 7 — load lifting mechanism; 8 — jib winch; 9 — fixed block of the jib pulley; 10 — cabin; 11 - headlight; 12 — rotation mechanism; 13 - generator; 14 — oil tank of the outrigger hydraulic system; 15 — spare wheel; 16 — boom support; 17 — grab damper; 18 - boom; 19 — traverse with block; 20 — limit switch lever; 21 — clip with hook; 22 — hook brace

3. Hydraulic. In addition to the power take-off, hydraulic pumps, hydraulic motors and hydraulic cylinders are attached to the power plant. Very compact.

   

   Hydraulic driven truck crane

Specifications

The truck crane has technical characteristics that differ significantly from each other. Load capacity is provided with the help of outriggers, in this case this indicator increases by 80 percent compared to work with no supports. The crane is controlled from different cabins depending on the situation: the chassis cabin is used to control the crane when moving from place to place, the crane operator’s cabin is used when directly working with a truck crane.

Movement speeds during operation are regulated by the gearbox even at those moments when the rotational frequencies of the power plant shaft change. Sometimes it is possible to move a crane with a light load attached to a hook. The location is the rear wheel sector, the direction is the longitudinal chassis, and the lift height should be within 0.5. The speed of the truck crane must be limited to 5 km/h.