Article 358 of the Tax Code of the Russian Federation. Object of taxation

Article 358 of the Tax Code of the Russian Federation. Object of taxation (current version)

The official body explains that, as follows from the specified norm of the Tax Code of the Russian Federation, for the purpose of exemption from transport tax, two independent and not identical categories of vehicles are identified, for each of which its own conditions for exemption from transport tax are established. In accordance with Order of the Ministry of Internal Affairs of Russia dated November 24, 2008 N 1001 “On the procedure for registering vehicles,” the State Traffic Inspectorate authorities are authorized to make the necessary notes in the vehicle passport. Thus, the State Traffic Inspectorate authorities in the section “Special Transport Tax” of Part Two of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of the Russian Federation dated 04/09/2003 N BG-3-21/177, confirm that the main activity of the organization is passenger and (or) freight transportation, are:

1) provisions of the constituent documents (memorandum of association, charter, regulations and other documents) defining passenger and (or) freight transportation as the main type of activity, the purpose of creating the organization;

2) availability of a valid license for cargo transportation and (or) passenger transportation.

Important!

Thus, in order to apply the benefits established by subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation, the taxpayer must prove the fact of carrying out the transportation of passengers (cargo) as the main activity.

Arbitrage practice.

The Resolution of the Ninth Arbitration Court of Appeal dated 02/07/2017 N 09AP-64073/2016 provides an interpretation of the provisions of subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation: this benefit is a measure of state support for persons who own expensive, technically complex means of transport - ships (sea, river, air), the acquisition and operation of which is associated with significant costs. It is designed to promote the affordability of these types of transport and the harmonious development of the transport system, including in remote regions that do not have an extensive network of roads and railways. The benefit is provided to persons engaged in passenger or cargo transportation (i.e., ship operators) who do not have other, more profitable sources of income, or the share of other income in their revenue is insignificant.

At the same time, the wording “carrying out passenger and (or) cargo transportation” used by the legislator in subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation is not equivalent to the transportation of passengers and cargo solely on the basis of transportation contracts, as the tax authority mistakenly believes.

Indeed, Article 784 of the Civil Code of the Russian Federation provides that the transportation of goods, passengers and luggage is carried out on the basis of a contract of carriage. But civil legislation also provides for other forms of activity in the field of passenger and freight transportation.

Subclause 5 of clause 2 of Article 358 of the Tax Code of the Russian Federation does not recognize tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, for transportation and application of mineral fertilizers, veterinary care, maintenance).

In this case, an agricultural producer is understood as an individual or legal entity engaged in the production of agricultural products, which in value terms constitutes more than 50 percent of the total volume of products produced, including a fishing artel (collective farm), production of agricultural products, including fish products, and catches aquatic biological resources in which in value terms constitute more than 70 percent of the total volume of production, as established in Article 1 of the Federal Law of December 8, 1995 N 193-FZ “On Agricultural Cooperation”.

Important!

In order to confirm the status of an agricultural producer, the taxpayer provides the tax authority with a calculation of the cost of the products produced, highlighting the agricultural products produced. When determining the specified share, neither in the volume of agricultural products produced, nor in the total volume of products produced, purchased goods are not taken into account. (Clause 17.3 of the Methodological Recommendations for the application of Chapter 28 “Transport Tax”.)

Official position.

The letter of the Ministry of Finance of Russia dated January 19, 2017 N 03-05-06-04/2135 states that based on subparagraph 5 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation, the main criteria for non-recognition of the above-mentioned vehicles as objects of taxation are the compliance of an individual or legal entity with the concept of an agricultural producer, defined Article 1 of the Federal Law of December 8, 1995 N 193-FZ “On Agricultural Cooperation”, and the use of each vehicle registered to an agricultural producer for its intended purpose during the tax period for transport tax. Consequently, if the above conditions are met, the vehicles listed in subparagraph 5 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation are not recognized as an object of taxation for transport tax.

Current problem.

In practice, people running private farms ask themselves the question: are special vehicles used for agricultural work subject to transport tax? There are clarifications from the official body on this issue.

Thus, in the letter of the Federal Tax Service of Russia dated 04/08/2016 N BS-4-11 / [email protected] it is indicated that in order for the vehicles defined in subparagraph 5 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation to be not recognized as an object of taxation by transport tax, for individuals running a personal subsidiary farm, it is necessary to comply with the conditions: the land plot is provided and (or) acquired by the citizen or members of his family for running a personal subsidiary plot and in fact the citizen carries out the maintenance of a personal subsidiary plot. (The basis for granting a tax benefit is a certificate from municipal authorities (extract from the household register), title documents for the land plot, cadastral passport of the land plot.)

Thus, the basis for granting this tax benefit to persons running a personal subsidiary plot is a certificate from municipal authorities or an extract from the household register confirming the actual running of a personal subsidiary plot, title documents for a land plot, and a cadastral passport of the land plot.

The letter of the Ministry of Finance of Russia dated January 16, 2015 N 03-01-11/637 additionally states that the taxation of land plots classified as agricultural lands or lands within agricultural use zones in populated areas and used for agricultural production, as well as land plots , acquired (provided) for personal subsidiary plots, is carried out at reduced tax rates established by the representative bodies of municipalities within the limits of up to 0.3 percent.

In addition, the legislative (representative) bodies of the constituent entities of the Russian Federation and the representative bodies of municipalities are given the right, when establishing regional and local taxes, respectively, to determine tax rates within the limits established by the Code, as well as to provide for tax benefits and grounds for their use by taxpayers.

In connection with the above, we believe that the legislation of the Russian Federation on taxes and fees contains a sufficient number of benefits and preferences in terms of taxation of agricultural producers and making a decision on further tax reduction is inappropriate.

Arbitrage practice.

In judicial practice, a legal approach has been developed, according to which the burden of proving that a person has an object subject to transport tax is placed on the tax authority. A person who has registered the right to tractors, self-propelled combines and special vehicles, when declaring a tax benefit provided for in subparagraph 5 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation, must prove the existence of conditions for its application (this aspect is reflected, in particular, in the Generalization of judicial practice of consideration tax disputes related to the application of Chapter 28 of the Tax Code of the Russian Federation (transport tax) (approved by the Resolution of the Presidium of the Arbitration Court of the North Caucasus District dated March 21, 2016)).

Also, vehicles owned by federal executive bodies and federal state bodies with the right of operational management are not recognized as objects of taxation by this tax, if these bodies provide for military service and (or) service equivalent to it.

The list of federal executive authorities in which the legislation provides for military or equivalent service is approved by Order of the Ministry of Health and Social Development of the Russian Federation dated December 20, 2004 N 317. These include:

1. Ministry of Internal Affairs of the Russian Federation.

2. Ministry of Defense of the Russian Federation.

3. Federal Security Service of the Russian Federation.

4. Federal Security Service of the Russian Federation.

5. Foreign Intelligence Service of the Russian Federation.

6. Federal Penitentiary Service.

7. Ministry of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief.

According to Part 1 of Article 2 of the Federal Law of March 28, 1998 N 53-FZ “On Military Duty and Military Service,” military service is a special type of federal public service performed by citizens who do not have citizenship (nationality) of a foreign state in the Armed Forces of the Russian Federation and in troops of the National Guard of the Russian Federation, in engineering and technical, road construction military formations under federal executive authorities and in rescue military formations of the federal executive authority authorized to solve problems in the field of civil defense, the Foreign Intelligence Service of the Russian Federation, federal security service agencies, authorities state security, military prosecutor's office, military investigative bodies of the Investigative Committee of the Russian Federation and the federal body for ensuring mobilization training of government bodies of the Russian Federation, military units of the federal fire service and special formations created for wartime, and citizens who have citizenship (nationality) of a foreign state, and foreign citizens - in the Armed Forces of the Russian Federation and military formations.

Based on subparagraph 7 of paragraph 2 of the commented article, stolen vehicles are not subject to transport tax. However, to apply this rule, it is necessary to prove the fact of theft or theft with a special document.

Supporting documents and the application must be sent to the tax authority (this is also possible through the taxpayer’s Personal Account). After which a decision will be made to recalculate the amount of transport tax. If the taxpayer cannot provide supporting documents, there is no need to additionally contact law enforcement agencies to obtain them. Based on the application, the tax authority will independently send a request to the traffic police about the availability of information on the search for the relevant vehicle. Having considered the received data, the tax authority will make a decision on exemption from payment of transport tax, which will inform the taxpayer (Information of the Federal Tax Service of Russia “On avoiding tax for a wanted car”).

According to the Instructions for the search for motor vehicles, approved by Order of the Ministry of Internal Affairs of Russia dated February 17, 1994 N 58 “On measures to strengthen the fight against criminal attacks on motor vehicles,” the search for motor vehicles is carried out by the internal affairs bodies of the Russian Federation.

In case of theft of a vehicle, the person in whose name the vehicle is registered must write a statement about the theft to the relevant internal affairs body (OVD), on the basis of which the said body will issue a decision to initiate a criminal case regarding the theft, and will also issue the applicant a certificate of theft of the registered vehicle. a vehicle on it.

Consequently, when submitting to the tax authority the original of the specified certificate confirming the fact of theft (theft) of a vehicle, the wanted vehicle is not considered as an object of taxation.

If the taxpayer presents not the original, but a copy of the certificate of theft of a vehicle registered in his name, issued by the relevant division of the Department of Internal Affairs of Russia, then the tax authority, in order to confirm the validity of the exemption of this vehicle from transport tax, must send a request for confirmation to the specified division the fact of its theft.

It should be noted that a stolen vehicle is not subject to transport tax only during the period of its search.

Arbitrage practice.

The Appeal Determination of the Samara Regional Court dated November 25, 2016 N 33a-14599/2016 explains that documents confirming the fact of theft (theft) of a vehicle are issued by the bodies of the Ministry of Internal Affairs of Russia (GUVD, OVD, Department of Internal Affairs, etc.) carrying out the investigation and solving crimes, including theft of vehicles.

Official position.

The letter of the Federal Tax Service of Russia dated September 30, 2015 N BS-3-11/ [email protected] also addresses the issue of transport tax in relation to a stolen vehicle that is wanted. The official body indicated that the tax authorities have the right not to assess transport tax to the taxpayer for a vehicle that is on the wanted list, provided that the taxpayer (citizen) submits to the tax authority an original document confirming the theft of the car, obtained from the relevant body investigating the crime associated with theft (theft) of this vehicle.

In the event that the taxpayer has not received a certificate issued by the Russian Ministry of Internal Affairs confirming the fact of theft (theft) of a vehicle registered in his name, the tax authority has no legal grounds for not charging transport tax on this vehicle.

At the same time, paragraph 6 of Article 7 of the Federal Law of July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services” establishes that documents issued (executed) by the bodies of inquiry and investigation during criminal proceedings are excluded from the list of documents , which state bodies do not have the right to demand from the applicant when providing public services.

Also, airplanes and helicopters of air ambulance and medical services are not subject to transport tax, which is established in subparagraph 8 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation.

Official position.

The letter of the Federal Tax Service of Russia dated July 26, 2016 N BS-4-11 / [email protected] explains that state aircraft are marked with national identification marks and registration marks. Aircraft intended for medical service are also marked with a red cross or a red crescent.

To apply the norm of subclause 8 of clause 2 of Article 358 of the Tax Code of the Russian Federation, the owner of an aircraft must submit to the tax authority documents confirming the use of this vehicle for medical and sanitary purposes, including a certificate of state registration of a civil aircraft and an aircraft registration form.

In accordance with subparagraph 9 of paragraph 2 of the commented article, ships registered in the Russian International Register of Ships are not recognized as objects of taxation by this tax.

Thus, on the basis of Part 3 of Article 37 of the Code of the Russian Federation, a ship can be registered in the Russian International Register of Ships for a certain period with the right to subsequently extend this period or without establishing a period for registering the vessel. The state registration of the vessel in the Russian International Register of Ships is subject to annual confirmation. The period of state registration in the Russian International Register of Ships of a vessel provided to a Russian charterer under a bareboat charter agreement cannot exceed the validity period of the specified agreement or the period for which the right to sail the vessel under the flag of a foreign state is suspended. In this case, the shortest of the specified periods is taken into account.

In paragraph 54 of the Rules for the registration of ships and rights to them in seaports, approved by Order of the Ministry of Transport of the Russian Federation dated December 9, 2010 N 277, the owner or Russian charterer of a ship registered in the register of ships of a foreign state and provided for use and possession under a bareboat charter, up to On March 15 of the year following the year of registration of the vessel in the specified register or the subsequent year in which confirmation of registration was carried out, provides the registration authority with a document confirming payment of the state fee for the annual confirmation of registration of the vessel in the Russian International Register of Ships.

The last objects that are not subject to transport tax are offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships, as established by subparagraph 10 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation.

Thus, in accordance with Part 6 of Article 7 of the Code of Labor and Trade of the Russian Federation, a floating offshore platform is understood as a vessel intended for the exploration and development of mineral and other non-living resources of the seabed and its subsoil.

An offshore stationary platform, in turn, is understood as an offshore oil and gas field structure, consisting of a top structure and a supporting base, fixed for the entire period of use on the ground and being an object for the development of offshore oil and gas fields, which is regulated by the regulations on the classification of ships and offshore fixed platforms , approved by Order of the Ministry of Transport of the Russian Federation dated July 9, 2003 N 160.

Official position.

In the letter of the Federal Tax Service of Russia dated June 10, 2016 N BS-3-11/ [email protected] , the attention of transport tax payers is drawn to the fact that in order to exclude unnecessary expenses from the taxpayer’s budget for paying transport tax for a vehicle that is not actually used, he can apply to the registration authority in order to deregister the vehicle. In order to quickly obtain information about accruals and debts for property taxes, the Federal Tax Service of Russia recommends using the Internet service “Taxpayer Personal Account for Individuals.”

The service provides the opportunity to receive up-to-date information about property and vehicles, the amounts of accrued and paid tax payments, the presence of debts and overpayments; generate payment documents, pay tax accruals, fill out a declaration in Form 3-NDFL and monitor the status of its desk audit; contact the tax authorities without a personal visit to the tax office.

What is the tax base of the vehicle?

The tax base is a physical or other characteristic of an object that is subject to taxation. This base is a mandatory component of all tax elements. The purpose of the tax base is to express the object of taxation and its quantitative characteristics. Essentially, measuring its parameters.

Object and tax rate

Items subject to taxation are:

Motor transport,
Motorbike,
Moped,
Bus,
Airplane,
Helicopter,
Motor ship,
Yacht,
Sailing ships,
Snowmobile.

And many more vehicles have been legally registered in the Russian Federation.

Motor vehicles subject to taxation are also considered to be vehicles that have been in use for up to five years and have an engine capacity exceeding 300 cubic centimeters.

The tax rate depends entirely on the engine size, traction force or gross vehicle weight, and the type of vehicle. The very size of the tax rate on a vehicle is specified in paragraph 1 of Art. 361 Tax Code of the Russian Federation. According to the law, it can be valued up or down.

Article 356. General provisions

Transport tax (hereinafter in this chapter - tax) is established by this Code and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter, the procedure and terms for its payment.

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

How to determine the status of the owner of movable property

In accordance with the general norms of legislation, it is recognized as a group of property taxes that replenish the budget of the regional territory or region. Regional legislative bodies approve categories of payers, tax rates, payment and reporting deadlines, as well as benefits provided to vehicle owners (hereinafter referred to as vehicles). Based on Art. 357 of the Tax Code of the Russian Federation, tax payers are legal entities and individuals who have the right of ownership of movable property (hereinafter referred to as DI) in the procedure for registering rights in the relevant structures.

The obligation to pay taxes is not canceled if one person is the owner of the vehicle and another person uses the property.

The provisions of Art. 357 of the Tax Code of the Russian Federation recognizes persons who are not obliged to pay taxes as the owner of a vehicle:

FIFA organizations and club subsidiaries;
Russian football associations, national status clubs;
Subsidiaries of the Russian football community.

Other categories of DI owners are established by the regional legislative authority and include the most common preferential groups of vehicle owners: war and labor veterans, World War II participants, as well as persons who took part in hostilities, disabled people of groups 1 and 2, disabled children, large families.

For which vehicles the tax base is not calculated?

Calculation of the vehicle tax base

Now we will try to describe how to calculate the transport tax base. Transport and machines equipped with a mechanism, self-propelled and towed, are subject to taxation.

The tax base is indicated by the producing enterprise in the technical document. The owner just needs to find the technical characteristics of the vehicle and enter them into the declaration form. With this form, contact the tax authority, and it will calculate your tax base based on the characteristics you provide. The transport fee is paid once a year.

The tax base indicated in technical passports or in accordance with the law:

The technical parameters of ground transport equipped with motors are indicated in the technical passport. Measured in horsepower.
The traction force of air transport equipped with air-breathing engines is indicated in the technical passports. Measured in kgf.
The traction force of any water transport that is not equipped with a motor and can only be moved with the help of a tug is also indicated in the technical passport. Measured in tonnage.
The power of other vehicles, without classification, is measured in their own weight.

Payers of transport tax and the basic principles of its calculation

Transport payments - regional fees

The fiscal tax is classified as regional. The obligation to pay falls on citizens and organizations. The main condition is the existence of legal ownership of the transport. Company representatives have the obligation to independently calculate and make these payments. For citizens, settlement transactions are carried out by employees of fiscal authorities. The receipt is generated on the basis of data provided by the registration authorities.

The principles include:

when calculating the tax payment, the base multiplied by the rate is taken into account (other rules are sometimes reflected in the Tax Code of the Russian Federation);
advance payments are determined every reporting period (a quarter of the base is taken and multiplied by the rate);
if a tax calculation is necessary for an enterprise, then it is enough to calculate the difference between the amount established for the year and the advance payments made (the law does not provide that citizens must make such contributions);
Organizations have the right not to pay advance payments for cars that have a permissible weight of more than 12 tons.

In addition, if the vehicle has a high cost, the total amount is calculated taking into account multiplying factors. It is determined based on the price of the car and the number of years that have passed since the car was produced.

Article 357. Taxpayers

Taxpayers (hereinafter in this chapter - taxpayers) are persons who, in accordance with the legislation of the Russian Federation, are registered with vehicles recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article.

For vehicles registered in the name of individuals, acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of the vehicle before the official publication of this Federal Law, the taxpayer is the person specified in such a power of attorney. In this case, the persons on whom the specified vehicles are registered notify the tax authority at their place of residence about the transfer of the specified vehicles on the basis of a power of attorney.

Persons who are the organizers of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi are not recognized as taxpayers in accordance with Article 3 of the Federal Law of December 1, 2007 N 310-FZ “On the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Games” winter games 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation", as well as persons who are marketing partners of the International Olympic Committee in accordance with Article 3.1 of the said Federal Law, in relation to vehicles owned by them on the right of ownership and used exclusively in connection with the organization and (or) holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and the development of the city of Sochi as a mountain climatic resort.

FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law “On the preparation and holding in the Russian Federation of the 2021 FIFA World Cup, the 2021 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation” are not recognized as taxpayers "

Confederations, national football associations (including the Russian Football Union), the Organizing Committee "Russia 2018", subsidiaries of the Organizing Committee "Russia 2018", producers of FIFA media information, suppliers of FIFA goods (works, services) specified in Federal Law “On the preparation and holding in the Russian Federation of the 2021 FIFA World Cup, the 2021 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation”, in relation to vehicles owned by them and used only for the purpose of carrying out activities provided for by the said Federal Law.

Transport tax in Moscow

In Moscow, the transport tax is established by Moscow Law No. 33 dated 07/09/2008. It establishes tax rates, the procedure and deadlines for payment, as well as the categories of citizens who are granted tax benefits.

Transport tax rates in Moscow have not changed in 2021:

┌──────────────────────────────────────── ───────── │ │ │ (in rubles) │ ├─ ──────── ───────────────────────────────────────── ──────┼── ──────────────┤ │Passenger cars with engine power (with each │ │ │horsepower): │ │ │up to 100 hp. (up to 73.55 kW) inclusive │ 12 │ │over 100 hp up to 125 hp (over 73.55 kW to 91.94 │ 25 │ │kW) inclusive │ │ │over 125 hp up to 150 hp (over 91.94 kW to 110.33 │ 35 │ │kW) inclusive │ │ │over 150 hp up to 175 hp (over 110.33 kW to 128.7 │ 45 │ │kW) inclusive │ │ │over 175 hp up to 200 hp (over 128.7 kW to 147.1 │ 50 │ │kW) inclusive │ │ │over 200 hp up to 225 hp (over 147.1 kW to 165.5 │ 65 │ │kW) inclusive │ │ │over 225 hp up to 250 hp (over 165.5 kW to 183.9 │ 75 │ │kW) inclusive │ │ │over 250 hp (over 183.9 kW) │ 150 │ ├──────────────────────────────── ─────── │Motorcycles and scooters with engine power (with each │ │ │horsepower ): │ │ │up to 20 hp. (up to 14.7 kW) inclusive │ 7 │ │over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) │ 15 │ │inclusive │ │ │over 35 hp (over 25.74 kW) │ 50 │ ├──────────────────────────────── ─────── ─────────────────┼────────────────┤ │Buses with engine power (with each horsepower │ │ │forces): │ │ │up to 110 hp (up to 80.9 kW) inclusive │ 15 │ │over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW)│ 26 │ │inclusive │ │ │over 200 hp (over 147.1 kW) │ 55 │ ├──────────────────────────────── ─────── ─────────────────┼────────────────┢ │ │horsepower) : │ │ │up to 100 hp (up to 73.55 kW) inclusive │ 15 │ │over 100 hp up to 150 hp (over 73.55 kW to 110.33 │ 26 │ │kW) inclusive │ │ │over 150 hp up to 200 hp (over 110.33 kW to 147.1 │ 38 │ │kW) inclusive │ │ │over 200 hp up to 250 hp (over 147.1 kW to 183.9 │ 55 │ │kW) inclusive │ │ │over 250 hp (over 183.9 kW) │ 70 │ ├──────────────────────────────── ─────── ─────────────────┼────────────────┤ │Other self-propelled vehicles, machines and │ 25 │ │pneumatic mechanisms and tracked drive (with each │ │ │horsepower) │ │ ├──────────────────────────── ─────── Snowy moves, motor sleighs with engine power (with each │ │ │horsepower): │ │ │up to 50 hp. (up to 36.77 kW) inclusive │ 25 │ │over 50 hp (over 36.77 kW) │ 50 │ ├──────────────────────────────── ─────── ─────────────────┼────────────────┤ │Boats, motor boats and other water transport │ │ │means with power engine (with each horsepower): │ │ │up to 100 hp. (up to 73.55 kW) inclusive │ 100 │ │over 100 hp (over 73.55 kW) │ 200 │ ├──────────────────────────────── ─────── ─────────────────┼────────────────┤ │Yachts and other sail-motor vessels with power │ │ │engine ( from each horsepower): │ │ │up to 100 hp. (up to 73.55 kW) inclusive │ 200 │ │over 100 hp (over 73.55 kW) │ 400 │ ├──────────────────────────────── ─────── ─────────────────┼────────────────┤ │Hydrocycles with engine power (with each horsepower │ │ │forces): │ │ │up to 100 hp (up to 73.55 kW) inclusive │ 250 │ │over 100 hp (over 73.55 kW) │ 500 │ ├──────────────────────────────── ─────── │Non-self-propelled (towed) vessels for which │ 200 │ │gross is determined capacity (with each register │ │ │tons of gross tonnage) │ │ ├─────────────────────────── ──────── Self flights, helicopters and other aircraft having │ 250 │ │engines (with each horsepower) │ │ ├────────────────────────────── ─────── Airplanes with jet engines (each │ 200 │ │ kilogram of traction force) │ │ ├────────────────────────────────── ───────── ─────────────┼────────────────┤ │Other water and air vehicles not │ 2000 │having engines (per unit of transport funds) │ │ └──────────────────────────────────── ───────── ───────────┴────────────────┘

Period and deadlines for payment of transport tax in Moscow:

Moscow organizations must pay transport tax no later than February 5 of the year following the expired tax period. During the tax period, advance tax payments are not made by taxpayers who are organizations. These rules differ from those established by the Tax Code.

In Moscow it is also separately stipulated that the tax for each vehicle is paid in full rubles, kopecks are rounded up.

Transport tax benefits in Moscow:

In Moscow the following are exempt from paying transport tax:

organizations providing services for the transportation of passengers by public urban passenger transport;
residents of the Zelenograd special economic zone. This benefit is provided for a period of five years.
Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees;
veterans and disabled people of the Great Patriotic War;
veterans and disabled combat veterans;
disabled people of groups I and II;
former minor prisoners of concentration camps, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War;
one of the parents (adoptive parents), guardian, trustee of a disabled child;
persons who own passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive;
one of the parents (adoptive parents) in a large family;
Chernobyl victims, persons exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, as well as due to nuclear tests at the Semipalatinsk test site;
individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
Since 2015, he has been one of the guardians of a disabled person since childhood, who was declared incompetent by the court.

As a rule, one vehicle registered in the name of a benefit citizen is exempt from paying tax. For more details, see the text of the Moscow City Law.

The right to the benefit must be confirmed by submitting the appropriate supporting documents to the tax authority.