From 2021, the obligation to submit calculations for land and transport taxes has been abolished. But this does not mean that their payment has also been canceled. Now taxpayers must independently calculate and pay taxes by March 1, 2021. And then check this amount with the assessment of the tax service, which, in turn, will have to send you electronically via TKS, to the taxpayer’s personal account, by registered mail, or hand it over to the manager personally against signature.
In this material we will tell you how this whole process is organized from the inside in the 1C program: Enterprise Accounting ed. 3.0 and we will give useful tips that will help you avoid misunderstandings with the inspection authorities in time.
So, if the tax service’s calculation does not coincide with yours, for example, due to lack of information about the car you purchased, you will have 10 days to provide an explanation with supporting documents.
Distribution of notifications with assessments will be carried out by the tax authorities within 6 months from the deadline for paying the tax for the previous year, that is, until the end of August 2021.
To avoid such surprises, the Federal Tax Service recommended conducting an advance reconciliation (Letter of the Federal Tax Service of Russia dated January 16, 2020 No. BS-4-21/ [email protected] “On ensuring the reconciliation of information on vehicles and land plots of organizations”).
You can initiate reconciliation using an electronic signature through the taxpayer’s Personal Account or the Unified State Services Portal. Those who do not have this opportunity can submit a request for reconciliation on paper in person to the Federal Tax Service office or send it by mail.
In the future, when purchasing new objects, it is advisable to make a request to the Federal Tax Service for tax registration data in order to ensure that the starting points for calculating the tax are correct. Or, after the purchase, you can send to the Federal Tax Service a “Message about the availability of vehicles and (or) land plots.” To do this, in 1C you should go to the “Reports” section and select the “Regulated reports” item.
In the window that opens, follow the “Notifications” link and select the required item.
After which a notification form will open, which must be filled out manually.
Who should pay transport tax
The tax is paid by organizations and individuals, including individual entrepreneurs, for whom cars or trucks are registered with the State Traffic Inspectorate.
Also, transport tax is paid by companies and individuals (including individual entrepreneurs) who own registered self-propelled vehicles (tractors, excavators, tractors), helicopters, motor ships, boats, yachts, motor boats and other water and air vehicles. Fill out and submit your transport tax return for 2021 for free online
IMPORTANT
As for water transport, non-self-propelled (towed) vessels - barges, platforms, floating docks, etc. are also subject to tax. But in relation to trailers for land vehicles, there is no need to pay tax, even if the trailer is equipped with a motor necessary for the operation of the equipment installed on it (letter of the Ministry of Finance dated 02.16.11 No. 03-05-05-04/03).
Do I have to pay tax on quadcopters? It all depends on the maximum take-off weight of the aircraft. According to subparagraph 1 of paragraph 1 of Article 33 of the Air Code of the Russian Federation, official registration is required if the specified mass of the “drone” exceeds 30 kg. Unmanned civil aircraft with a maximum take-off weight from 0.25 kg to 30 kg inclusive are not subject to state registration, but registration (clause 3.2 of Article 33 of the RF Civil Code).
This difference in terminology is significant for transport tax purposes. As mentioned above, only registered vehicles are subject to it. Therefore, in relation to “drones” with a take-off weight from 0.25 kg to 30 kg, there is no need to pay transport tax (letter of the Federal Tax Service dated 02/11/19 No. BS-4-21 / [email protected] ).
ATTENTION
Evasion of registration of a vehicle (vehicle) will not relieve its owner from the need to remit transport tax (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 06/07/12 No. 14341/11).
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Last news
The Ministry of Finance opposed the abolition of the transport tax due to the fact that such actions would significantly affect the increase in prices for diesel fuel and gasoline. After all, such a burden will be included in excise taxes on fuel. In turn, this decision will lead to an increase in the cost of goods, since their transportation will cost much more. In addition, another good reason was named - funds from the tax in 2018-2019 go directly to the budgets where it is collected. And if such a tax is abolished, the quality of roads in the regions may well deteriorate.
Main changes in transport tax for 2021
As of 2021, organizations have a new responsibility. They must report to the Federal Tax Service about available benefits for transport tax using a special form (approved by order of the Federal Tax Service dated July 25, 2019 No. ММВ-7-21/ [email protected] ; see “Approved application form for benefits for organizations on transport and land taxes ").
Previously, such a statement was not required - all information about benefits was reflected directly in the tax return. The Federal Tax Service clarified that applications need to be submitted only for tax periods starting from 2020. For previous years, as well as for periods during 2020 (for example, if the company was liquidated or reorganized), a separate application for benefits is not required (letter dated 09.12.19 No. BS-4-21 / [email protected] ).
ATTENTION
There is no deadline for applying for benefits. But, obviously, it is better to do this before the date of tax payment or the first advance payment on it. Therefore, if an organization has a tax exemption (advance payments) for 2021, then it is advisable not to delay submitting the application. Although, we note that the Federal Tax Service does not object to a later filing of the application (in 2021), that is, after paying the tax and receiving from the Federal Tax Service a message about the calculated (without benefit) amount of tax (letter of the Federal Tax Service dated December 3, 2019 No. BS-4- 21/ [email protected] ; see “The Federal Tax Service told how organizations can apply benefits for transport and land taxes from 2021”).
Apply for benefits in 2021 online Apply for free
There have also been changes in the form of transport tax declaration. The new form was approved by order of the Federal Tax Service dated November 26, 2018 No. ММВ-7-21/ [email protected] (see “The transport tax return for 2021 will have to be submitted using a new form”). Using this form, organizations should have submitted a declaration for 2021 (by February 3, 2021). It is also used to submit updated declarations for 2019.
But you do not need to submit a transport tax return for 2021. It was canceled by Federal Law No. 63-FZ dated April 15, 2019 (see “Amendments to the Tax Code of the Russian Federation on “property” taxes: cancellation of declarations on transport and land taxes, new rules on benefits for individuals”). This is precisely why the introduction of a separate statement of benefits is connected.
Another change will affect owners of expensive cars. When calculating the tax for 2021, they must take into account the new list of cars for which increasing coefficients are applied (see “The list of expensive cars for calculating the transport tax for 2021 has been published”). The list of expensive cars includes not only premium brands, but also “people’s” cars: Honda Pilot, Mazda CX-9 and Subaru Outback.
IMPORTANT
Organizations independently calculate advance payments and taxes at the end of the year and enter them into the budget within the established time frame. Starting from 2021, tax authorities will also determine the amount of tax (based on the information they have) and send messages to organizations in the form approved by Order of the Federal Tax Service dated July 5, 2019 No. ММВ-7-21/ [email protected] (effective from January 1, 2021 year; see “Forms for reporting the amounts of transport tax and land tax have been approved”). The message will be sent no later than 6 months after the tax payment date. If the organization believes that the inspectors calculated the tax incorrectly, it will be able to express its disagreement. In this case, you need to send explanations and supporting documents to the Federal Tax Service.
Receive messages from the Federal Tax Service about the amount of tax via the Internet and automatically generate payments based on the message data
Results
Legal entities - owners of vehicles registered with the registration authorities must pay transport tax. It is not paid only in relation to transport, which is mentioned in paragraph 2 of Art. 358 Tax Code of the Russian Federation. Taxpayers who are legal entities must calculate the tax amount independently, but they no longer need to submit a tax return.
Organizations must pay transport tax in advance, unless another method of paying the tax is specified in regional legislation. The deadlines for paying advances and taxes are new from 2021.
Sources:
- Tax Code of the Russian Federation
- Order of the Federal Tax Service dated November 26, 2018 No. ММВ-7-21/ [email protected]
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Transport tax table
There is no single rate for transport tax. Each subject of the Russian Federation has its own rates (but in most cases they cannot differ from the rates established in the Tax Code of the Russian Federation by more than 10 times). The rate depends on the type of vehicle (land, water, air), whether it has a motor and its power.
Information on current transport tax rates in a particular region can be found using a special service on the Federal Tax Service website. To do this, you need to indicate in the appropriate fields information about the tax period (the year for which the tax is paid) and the region. After this, you need to click the “Find” button and follow the “More details” link (located opposite the information about the regional law that appears).
As a legal person to pay car tax
Legal entities pay auto tax by payment order. Payment can only be made by bank transfer.
To generate a payment order, use the service on the official website of the Federal Tax Service. To do this, go to the list of online services and select “Fill out a payment order.” Fill out all fields of the special form:
- in the “Tax group” line, select “Property taxes”;
- in the line “Name of payment” - “Transport tax from organizations”;
- in the line “Payment type” - “Payment amount”;
- The KBK will appear automatically.
Fill out the form completely in the same way. Details will be added as you enter data. After you provide all the necessary information, click on the “Generate payment order” button and save the file on your computer.
Increasing coefficients for calculating transport tax
The tax on expensive cars is calculated taking into account the increasing coefficient (clause 2 of Article 362 of the Tax Code of the Russian Federation). It amounts to:
- 1.1 - for passenger cars worth from 3 million to 5 million rubles. inclusive, from the year of manufacture of which no more than 3 years have passed;
- 2 - for passenger cars worth from 5 million to 10 million rubles. inclusive, from the year of manufacture of which no more than 5 years have passed;
- 3 - for passenger cars worth from 10 million to 15 million rubles. inclusive, from the year of manufacture of which no more than 10 years have passed, as well as in relation to passenger cars costing from 15 million rubles, from the year of manufacture of which no more than 20 years have passed.
The list of such cars for 2021 is posted on the website of the Ministry of Industry and Trade. When using this list, please note that some of them have additional restrictions. We are talking about the column “Number of years that have passed since the year of issue” of the table. For example, for BMW M240i xDrive cars with a 2,998 cc petrol engine. see coefficient applies only if 1 to 2 years inclusive have passed from the date of issue.
How to determine the number of years that have passed since the car was manufactured? The Tax Code of the Russian Federation does not contain clear explanations in this regard. In practice, two approaches to calculating the age of cars have been developed.
The first is based on the explanations given in the letter of the Federal Tax Service dated 03/02/15 No. BS-4-11 / [email protected] It says that when calculating the transport tax for 2014 in relation to a 2011 car, the number of years that have passed since the year of its manufacture, is 4 years. That is, the number of years that have elapsed since the year of manufacture of the car is determined in whole years. Therefore, the age of a car just released by a factory is one year (for the period before the end of the calendar year in which it was manufactured).
This means that the transport tax for 2021 for an expensive car in 2021 must be calculated taking into account the fact that the number of years that have passed since the year of its manufacture is 1 year. Such a car falls into the category “from 1 to 2 years inclusive” as defined in the list. Therefore, you will have to apply a multiplying factor.
The second approach is also based on official explanations. The letter of the Ministry of Finance dated 06.11.14 No. 03-05-04-01/28303 (brought to the attention of the tax authorities by the Federal Tax Service letter dated 07.07.14 No. BS-4-11 / [email protected] ) states that when calculating transport tax for 2014 year for a 2014 car, the number of years that have passed since the year of its manufacture will be no more than 1 year.
It turns out that for a 2021 car, the number of years that have passed since the year of its manufacture will be no more than 1 year. Consequently, such a car does not fall into the “from 1 to 2 years inclusive” category defined in the list, and when calculating the tax for 2021, an increasing factor is not required.
Unfortunately, there is no arbitration practice on this issue. Therefore, the taxpayer will have to decide for himself which of the above approaches to apply when calculating the age of the car. You can also contact the tax authority at the place of registration with a written request about the procedure for calculating transport tax in relation to a specific car (subclause 1, clause 1, article of the Tax Code of the Russian Federation). Following this clarification will exempt you from tax liability and will become the basis for non-accrual of penalties (subclause 3, clause 1, article 111 and clause 8, article of the Tax Code of the Russian Federation).
Receive requirements and send requests to the Federal Tax Service via the Internet for free
Rules and deadlines for paying taxes for individuals
Residents of the Moscow region may not calculate the tax amount themselves. It is enough to wait for the tax notification from the Federal Tax Service. This document represents a breakdown of charges for each vehicle owned by the payer in the past year.
You can check the correctness of the specified information using the multiplication formula with the same factors that were listed for legal entities.
The tax payment deadline for citizens is December 1. If funds are not credited on time, penalties will be charged on the entire amount daily.
Please take into account: in accordance with paragraph 7 of Art. 6.1. Tax Code of the Russian Federation, if the last day of the period falls on a weekend, then the day of expiration of the period is considered to be the next working day following it.
Transport tax benefits
Just like rates, benefits are determined at the level of constituent entities of the Russian Federation. Article 361.1 of the Tax Code of the Russian Federation, which is called “Tax benefits,” establishes only a general procedure for their use. In particular, it says that in order to apply the benefit, the organization must submit an application to the Federal Tax Service. Thus, for companies, the transport tax benefit is strictly declarative in nature - just mentioning it in a regional law is not enough for an organization not to pay tax. But if an individual, including an individual entrepreneur, does not apply for a benefit, then the tax authorities will have to apply it independently based on the data they have.
IMPORTANT
Individual entrepreneurs pay transport tax like ordinary individuals. This means that they must remit the transport tax based on the payment notice received from the tax office. It will include tax for no more than three years preceding the year in which the notice is sent. Tax authorities receive information for calculations from the authorities that register vehicles. If during the period of ownership of the vehicle the individual entrepreneur has not received a notice of tax payment, it is necessary to inform the inspectorate about the subject of taxation.
Generate a payment invoice for payment of tax (penalties, fines) in one click based on the request received from the Federal Tax Service
The Tax Code contains a list of vehicles for which you do not have to pay tax at all. This is not about a benefit, but about the exclusion of a vehicle from the object of taxation (clause 2 of Article 358 of the Tax Code of the Russian Federation). This means that such transport does not need to apply for a benefit - the tax exemption is automatic.
Thus, throughout the entire territory of the Russian Federation you can avoid paying tax if the vehicle is wanted or the search has been stopped. The tax does not need to be transferred from the month the search began. In this case, the fact of theft (theft) is confirmed by a document issued by the police (State Traffic Safety Inspectorate) or information that the Federal Tax Service receives through interdepartmental information exchange (Article of the Tax Code of the Russian Federation). Also see: “When are stolen vehicles not subject to tax?”
Also not subject to tax are tractors, self-propelled combines of all brands and special vehicles (milk tankers, livestock tankers, vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, technical maintenance). The exemption is valid if vehicles are registered to agricultural producers and are used for agricultural work.
Submit a free notification of the transition to the unified agricultural tax and submit tax reports
In addition, fishing sea and river vessels, as well as vessels registered in the Russian International Register of Vessels, are not subject to the tax. Organizations and individual entrepreneurs that carry out passenger and (or) cargo transportation do not have to pay tax for passenger and cargo sea, river and aircraft vessels that they own (under the right of economic management or operational management).
Payment of auto tax upon liquidation
The procedure for paying road tax by legal entities in the event of liquidation is enshrined in Article 49 of the Tax Code of the Russian Federation. According to it, the tax is paid by the liquidation commission. The TN payment is made from the funds or property of the liquidated company.
The obligation to pay taxes, fees, insurance premiums (penalties, fines) of the liquidated organization is fulfilled by the liquidation commission at the expense of the funds of the said organization, including those received from the sale of its property.
clause 1 art. 49 Tax Code of the Russian Federation
According to paragraph 1 of Art. 64 of the Civil Code of the Russian Federation, tax payments are made only after the company pays off debts:
1To citizens whose health has suffered due to the fault of the liquidated company;
2According to employee salaries.
If after all the payments the company has no funds left to pay off the tax debt, the managers are obliged to pay it.
If the funds of a liquidated organization, including those received from the sale of its property, are not sufficient to fulfill in full the obligation to pay taxes, fees, insurance contributions, due penalties and fines, the remaining debt must be repaid by the founders (participants) of the said organization within the limits and in the manner established by the legislation of the Russian Federation.
clause 2 art. 49 Tax Code of the Russian Federation
Calculation of transport tax in 2021
Tax must be paid only for those months when the vehicle was registered to the taxpayer. In this case, the calculation is carried out monthly and in full months, while registration can take place on any day. In this regard, the following rules have been established.
If the car is registered from the 1st to the 15th day of the month inclusive, then this month is taken as a full month. And if registration took place between the 16th and the last day of the month, then this month is not taken into account when calculating the tax.
When registration is terminated, the situation is reversed. If a car is deregistered from the 1st to the 15th of the month inclusive, then no tax is paid for that month. And if the date of deregistration falls on the period from the 16th to the last day of the month, then the tax will have to be paid for the full month (clause 3 of Article 362 of the Tax Code of the Russian Federation).
Regional laws for organizations may establish advance payments. In this case, at the end of each reporting period (first, second and third quarters), an amount equal to ¼ of the product of the tax base and the tax rate, taking into account the increasing coefficient (clause 2.1 of Article 362 of the Tax Code of the Russian Federation), is paid.
An example of calculating transport tax in 2021
The organization owns two cars. Truck with engine power 300 hp. s., which was purchased and registered on March 16, 2021. And a passenger car with an engine power of 205 hp. s, which was purchased in the previous tax period. This machine is included in the list of expensive ones (cost from 3 million to 5 million inclusive).
Based on regional law, the tax rate for a truck is 100 rubles/hp, and for a passenger car - 50 rubles/hp. With. The tax base is the engine power in horsepower. Regional law establishes advance tax payments.
Let's calculate the tax on a truck.
Since the car was purchased in mid-2021, you need to determine the number of months for which tax is paid. Since the registration date falls on the 16th day of the month, this means that the month of registration (March) is not taken into account when calculating the tax. And in January and February the organization did not have a car.
Thus, for the first quarter the amount of the advance payment is not formed, since the ownership coefficient (Q) for this period will be 0/3, that is, it will be equal to zero. For the second and third quarters you will need to pay 7,500 rubles (1/4 × 300 hp × 100 rubles/hp). And you will have to pay the same amount at the end of the year, since the annual Kv will be 9/12 or 0.75. (300 hp × 100 rub./hp × 0.75 – 7,500 rub. × 2) = 7,500 rub.
Let's calculate the tax on a passenger car.
Kv will always be equal to one, since the car was in the possession of the company throughout 2020. An “expensive” coefficient of 1.1 must be additionally applied to the amount of tax and advance payment.
It turns out that for each quarter the organization will pay 2,819 rubles. Here's the calculation: 1/4 × 205 hp. × 50 rub./hp × 1.1 = 2,818.75 rub.; According to the rules of paragraph 6 of Article of the Tax Code of the Russian Federation, this amount is rounded up to the full ruble. The tax at the end of the year will be 11,275 rubles (205 hp × 50 rubles/hp × 1.1). Therefore, you will have to pay an additional 2,818 rubles (11,275 rubles – 2,819 rubles × 3).
In total, for two cars the organization must pay:
- for the first quarter - 2,819 rubles (0 + 2,819).
- for the second quarter - 10,319 rubles (7,500 + 2,819)
- for the third quarter - 10,319 rubles (7,500 + 2,819)
- at the end of the year - 10,318 rubles. (7,500 + 2,818).
The total amount of transport tax for 2021 will be 33,775 rubles (22,500 rubles + 11,275 rubles).
Deadlines for payment of transport fees
Regional authorities have the right to independently set the terms within which transport owners will transfer payments. But, according to Chapter No. 362 of the Tax Code of the Russian Federation, this deadline cannot be set earlier than the first working day of February (most often this is the first day of the month). Advance payments, as we have already figured out, are due quarterly. But upfront payments are not required for regional installations. If the authorities do not require payment of the tax four times a year, then the entire amount is paid in one lump sum.
LLCs owning heavy trucks may qualify for benefits
Transport tax reporting in 2021
Organizations from all regions were required to submit a declaration for 2021 no later than February 3, 2021. The “transport” declaration for 2021 needs to be submitted only to those companies that will be reorganized or liquidated before the end of this year. “Interim” declarations (calculations) based on the results of reporting periods are not provided.
From January 1, 2021, Article 363.1 of the Tax Code of the Russian Federation, which establishes the obligation to submit a “transport” declaration, ceases to apply (clause 3 of Article 3 of the Federal Law of April 15, 2019 No. 63-FZ). Therefore, there is no need to submit reports at the end of 2021 (February 2021) and later periods.
IMPORTANT
For individual entrepreneurs, no reporting on transport tax is provided.
Fill out and submit your transport tax return for 2021 for free online
Payment of car tax during reorganization
The procedure for paying tax during reorganization is specified in Article 50 of the Tax Code of the Russian Federation. According to it, the successor is obliged to pay the tax (as well as penalties and fines thereon), regardless of whether he knew about the tax debts of the reorganized legal entity. faces.
The fulfillment of the obligations to pay taxes of a reorganized legal entity is assigned to its legal successor (legal successors), regardless of whether the facts and (or) circumstances of non-fulfillment or improper fulfillment of these obligations by the reorganized legal entity were known to the legal successor (successors) before the completion of the reorganization. In this case, the legal successor(s) must pay all penalties due for the obligations transferred to him. The successor(s) of the reorganized legal entity is also responsible for paying the due amounts of fines imposed on the legal entity for committing tax offenses before the completion of its reorganization. The legal successor(s) of the reorganized legal entity, when fulfilling the obligations assigned to it by this article to pay taxes and fees, enjoys all rights and performs all obligations in the manner prescribed by this Code for taxpayers.
clause 2 art. 50 Tax Code of the Russian Federation
The legal successor is:
- In the case of a merger, the resulting company;
- When joining - the joining company;
- In case of division - separated companies;
- Upon transformation, the resulting company.
The last tax period of the reorganized or liquidated company in accordance with clause 3 of Art. 55 of the Tax Code of the Russian Federation considers the period of time from January 1 to the date of liquidation or reorganization.
Despite the fact that the calculation of transport tax for organizations is carried out according to the same formula as for individuals. individuals, the procedure for paying car tax for companies is more complicated, and the responsibility is higher. To avoid problems with the tax office, adhere to the calculation rules, pay the transport tax and advances on it on time, and also adhere to the deadlines for submitting the declaration.
The tax base
The tax base for transport tax by organizations is determined separately for each vehicle:
- for vehicles with engines (including water and air) - this is the power in horsepower (determined based on the technical documentation for the vehicle and indicated in the registration documents);
- for other water and air vehicles - this is a vehicle unit ;
- for non-self-propelled (towed) vehicles - gross tonnage .
In addition, a separate calculation is provided for air vehicles for which the thrust of a jet engine (for more details, see Article 359 of the Tax Code of the Russian Federation).
Tax rate
The tax rate for transport tax is established in rubles by constituent entities of the Russian Federation depending on the type of tax base and its quantitative measurement within the limits established in Article 361 of the Tax Code of the Russian Federation. In the Smolensk region, rates for organizations and individuals are the same. For example:
- for passenger cars with a power of up to 100 horsepower (hereinafter - hp) - 10 rubles per hp, and from 100 to 150 hp. – 20 rubles;
- for motorcycles and scooters with power up to 20 hp. inclusive – the rate will be 5 rubles;
- for trucks up to 100 hp. – 20 rub., from 100 to 150 hp. – 31 rub.
Taxpayer liability
11.1 Late payment
In case of late payment of the tax amount, the taxpayer, in addition to the amount of transport tax, must also pay a penalty. The amount of penalties is paid in addition to the amounts of tax due, regardless of the application of other measures to ensure the fulfillment of the obligation to pay a tax or fee, as well as measures of liability for violation of legislation on taxes and fees. Calculate penalties for each day of delay in tax payment (Article 75 of the Tax Code of the Russian Federation). If the arrears arose after September 30, 2021, calculate penalties for delays of more than 30 days based on 1/150 of the refinancing rate of the unpaid tax amount. If the delay is less than 30 days or if the arrears arose before October 1, 2021, calculate the penalties based on 1/300 of the refinancing rate.
Penalties are not charged if the cause of the arrears was:
- decision of the inspectorate to seize the organization’s property;
- a court decision to take interim measures in the form of suspension of transactions on the organization’s accounts, seizure of funds or property of the organization.
In these cases, penalties are not accrued for the entire period of validity of these decisions. In addition, penalties are not charged if the tax arrears arose due to the fact that, when calculating taxes, the organization was guided by written explanations of the regulatory authorities (clause 8 of Article 75 of the Tax Code of the Russian Federation).
11.2 Non-payment of tax
If non-payment of transport tax is revealed as a result of an audit, the organization will have to pay a fine (Article 122 of the Tax Code of the Russian Federation). In some cases, employees of an organization may be subject to administrative and criminal liability:
- Administrative liability may arise for understating the amounts of taxes and fees by at least 10% due to distortion of accounting data. This entails a fine on officials of 5,000 rubles. up to 10,000 rubles, and for repeated violation – from 10,000 rubles. up to 20,000 rub. or disqualification for a period of 1 to 2 years (Article 15.11 of the Code of Administrative Offenses);
- Criminal liability may arise for arrears on a large or especially large scale (Article 199 of the Criminal Code of the Russian Federation). This article provides for types of punishments, ranging from fines of 100,000 rubles. and ending with imprisonment for up to 6 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years.
The fine for non-payment or incomplete payment of tax is 20% of the amount of unpaid tax (Article 122 of the Tax Code of the Russian Federation). If inspectors prove that non-payment occurred intentionally, the fine will increase to 40%. An organization can only be fined for non-payment (incomplete payment) of tax at the end of the year. No fines are assessed for the amount of unpaid advance payments (Clause 3, Article 58 of the Tax Code of the Russian Federation).
11.3 Failure to submit a tax return
Failure by a taxpayer to submit a tax return to the tax authority at the place of registration within the period established by law entails the collection of a fine in the amount of 5% of the unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the day established for its submission, but no more than 30% of the specified amount and no less than 1 (one) thousand rubles (Article 119 of the Tax Code of the Russian Federation). Thus, for failure to submit a tax return, the minimum fine is 1 (one) thousand rubles.
For violation of the deadlines for submitting a tax return, liability is provided under Art. 15.5 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or the imposition of an administrative fine on officials in the amount of 300 to 500 rubles.
Accounting services for LLC from Firmmaker, January 2018 (updated in February 2020) Irina Bazyleva When using the material, reference is required
Life situations provided for by the Tax Code of the Russian Federation
There are situations when the owner of a vehicle is fully or partially exempt from paying vehicle tax. All of them, as a rule, do not depend on the owner of the funds, and are associated with unlawful actions of third parties.
If the theft is confirmed by the police and officially registered, the owner of the vehicle is exempt from paying the fee for the period of time during which he does not use the vehicle. If the car is returned to the owner upon presentation of documents confirming the theft, the owner is charged a tax fee for the reporting period, with the exception of the months when the vehicle was stolen.
If the owner does not provide documents about the theft issued by the Department of Internal Affairs to the tax authorities, the fee will have to be paid in full for the entire reporting period.
