Procedure and deadlines for paying transport tax in 2021 - 2021

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Payment of transport tax is mandatory for all vehicle owners - individuals and legal entities. Late payment of tax leads to consequences such as penalties, fines, seizure of property, etc. To avoid all this, car owners must know the rules and deadlines for paying vehicle tax.

In this article, we will outline the main provisions about the tax, analyze in detail the procedure and deadline for paying transport tax for individuals in 2021, and also talk about the features of paying this type of government fees by legal entities.

Transport tax: who should pay and for which cars

The state has developed special regulations that contain the specifics of paying car fees. The rules for depositing funds are recorded in the main tax document of the country. Thus, the study should begin with Article 357 of the Tax Code. This provision contains information about the obligation of all citizens to pay transport tax for cars that are subject to this penalty.

The next provision to study is Article 358 of the Tax Code. This article regulates which vehicles are subject to tax. That is, all owners of cars falling under this provision are required to promptly pay transport tax in the established amount.

TN is provided for the following types of vehicles:

• automobiles and motorcycles (including buses);
• Vehicles moving by air;
• transport moving on water.

The entire list of movable property subject to auto tax is provided in paragraph one of Article 358 of the Tax Code of the Russian Federation. The driver should take into account that this provision includes vehicles on pneumatic and caterpillar tracks, jet skis, snowmobiles, boats (both sailing and motor), as well as towed vessels.

Despite the fact that the list of taxable vehicles is quite extensive, there are also certain non-taxable vehicles:

1. Motor vehicles specially designed for transporting people with disabilities. In this case, the car must be converted in accordance with the rules for the comfortable movement of disabled people.
2. Vehicles that are listed as stolen.
3. Specialized vehicles designed for agricultural and other work.

Information about which vehicles are not subject to transport taxation is contained in paragraph two of Article 358 of the Tax Code. Drivers whose cars fit into any of the listed categories should familiarize themselves with this legal provision in more detail. The information obtained will make it possible to verify the reality that the tax under discussion is not payable in a particular case.

Object of taxation

Technical means on which it is necessary to pay transport tax can be divided into several categories, and the form of ownership does not matter:

• Land self-propelled vehicles (cars and trucks, agricultural and construction equipment, motorcycles and ATVs).
• River and sea transport (motor boats, yachts, cutters, motor ships, barges and floating docks).
• Air transport (helicopters, airplanes, drones weighing more than 30 kg).

Trailers for cars and agricultural machinery are not subject to tax.

Until what date should individuals be paid in 2021?

Paragraph one of Article 360 ​​of the Tax Code of the Russian Federation defines the tax period as a period equal to one calendar year. After the expiration of the specified time period, the person will receive a tax notice about the payment of the fee for owning the vehicle.

This paper is sent specifically by the tax authority. This feature of the procedure for collecting transport tax is recorded in the first paragraph of paragraph three of Article 363 of the Tax Code.

As of 2021, the period for making payments under TN begins to be calculated from the date of receipt of the payment notice. The received document will reflect key information on the discussed tax on this car.

The driver will be able to find out about:

• the amount required to pay transport tax;
• the amount of additional contributions (penalties for late payment of technical tax for the previous period).

It is important to know: if a motorist has not received a notice to pay the vehicle tax, he is NOT considered exempt from the obligation to pay the funds.
It is necessary to take care of receiving the paper in a timely manner. To do this, you need to contact the city tax office. The third paragraph of Article 363 of the Tax Code of the Russian Federation stipulates that the payment will be considered late if the motorist makes the payment later than December 1 of the year following the expiration of the previous reporting calendar year. This means that the maximum due date for paying the car contribution is December 1st.

In 2021, transport tax funds are paid for the previous repayment period (last year). Thus, in 2021, citizens must deposit funds for 2020 by December 1.

Tax benefits

Transport tax benefits are established by regional regulations. In most cases, the following are exempt from paying transport tax:

• disabled people of groups I and II;
• WWII veterans;
• Heroes of the Soviet Union, Heroes of the Russian Federation, Russians awarded the Order of Glory of three degrees;
• combat veterans;
• one of the parents of a disabled child.

Some regions provide benefits

and other categories of people:

• one of the parents of a large family;
• Chernobyl victims;
• people who participated in the liquidation of nuclear accidents or in testing nuclear weapons.

However, each region has its own preferential categories of taxpayers

. More detailed information about all the benefits provided can be found at the local Federal Tax Service inspectorate.

It is worth noting that benefits for the above categories of people are provided only for 1 car, which is chosen by the payer himself. To provide a benefit, you must write to the Federal Tax Service an application about the selected preferential object of taxation and attach a document confirming the benefit.

If the beneficiary belongs to several categories

payers who are exempt from transport tax, he has the right to take advantage of only one benefit in relation to one vehicle.

Some regions establish criteria not only for the tax payer, but also for the vehicle

. For example, in Moscow, a transport tax benefit can only be issued for a car with an engine power of no more than 200 horsepower. The only exception is a car that belongs to one of the parents of a large family (but there are no restrictions on the power of the car).

The Moscow authorities also exempted owners of electric vehicles from paying transport tax.

Is it possible to pay in advance?

According to the innovations adopted in January 2021, ordinary citizens, along with organizations (legal entities), have the opportunity to pay in advance. The meaning of advance payments is that vehicle owners can pay the amount of tax for it in the current year without waiting for the expiration of the tax period. To make an advance, just visit a bank branch or transfer funds using your mobile phone details.

It is worth noting that the innovation did not open up any fundamentally new opportunity for drivers, but only legitimized it properly. Until 2021, individuals could also deposit funds in advance. The transferred amount was regarded as an overpayment, but was still taken into account when recalculating the technical tax of the next tax period.

On the State Services website

Another reliable source of information about the amount of tax payable is the State Services website at gosuslugi.ru.

To clarify the amount:

• Log in to your personal account by entering your login and password.
• Click on the public services menu at the top of the window.
• Since our goal is to pay taxes, let’s turn to the “Checking tax debts” menu.
• Click get a service, and the system will check the amount of debt using the TIN you previously entered (otherwise this cannot be done).
• When you display the result, you can view the amount or pay online.

Tax for those who bought a car in 2021: calculation procedure

If a motorist purchased movable property in 2021, he will pay transport tax only from the next reporting period. At the same time, the country’s Tax Code (namely paragraph 3 of Article 362) suggests that the fee for the ownership of movable property is calculated depending on the period of legal ownership of the vehicle.

According to the standards for calculating tax deductions for owning a car, the size of the amount is affected by the date the car is registered or deregistered. So, if the registration or deregistration of a car occurred during the reporting stage, the contribution coefficient is calculated using the formula. It is enough to divide the number of full months of possession of movable property by the total number of months in a year. Advance payments are calculated according to a similar scheme.

To determine whether a given month will be taken into account when calculating the amount of transport tax, you need to follow the following rules:

• the car is registered before the 15th day of any month - the payment for the car is made taking into account the full month;
• The vehicle begins to be registered after the 15th day of any month - the coefficient for the full month of car ownership;
• the vehicle is deregistered or excluded from the state register before the 15th day of any month - the month is not taken into account in the calculations;
• a vehicle is deregistered or excluded from the state register after the 15th of any month - car tax is paid for the full month.

You can familiarize yourself with the provided rules in more detail by studying the second and third paragraphs of paragraph 3 of Article 362 of the Tax Code of the Russian Federation.

Example calculation

To understand the algorithm for calculating TN, it is enough to imagine a specific situation. For example, a motorist registered a BMW X5 on May 15, 2021. At the same time, the tax base for this vehicle is 231 rubles, and the tax rate is 75.

To calculate the transport tax for the full year of car ownership, you need to multiply the available numbers. So, for this car the owner will have to pay 17,325 rubles for a full year of owning the vehicle. However, it is important to consider that registration took place only four and a half months later.

Since registration took place on the 15th, the car tax will be paid for the full month. With this information in mind, you can finish calculating the amount. To do this, the resulting multiplication result must be multiplied by 9 and divided by 12. That is, the formula will look like this:

Thus, the owner of the specified car will be required to pay the amount for 8 full months for 7.5 months of actual ownership of the car. The transport tax in this case will be equal to 12993.75 rubles.

Calculation formula and examples

Having all the above indicators, you can proceed directly to the procedure for calculating transport tax. To do this you need to use the following formula:

• where N is the amount of transfer to the budget;
• StN – tax rate;
• NB – engine power in (horsepower);
• KolMV – time that you own the car (in months).

If you own an expensive car (the criteria for inclusion in this group are described above), then the resulting result (H) must be multiplied by the increasing factor applicable to the category:

where PC is the coefficient for luxury cars.

In order to understand the peculiarities of calculating the fee, we use illustrative examples.

Example 1

In March 2021, Moscow resident Skuratov S.D. purchased a Daewoo Lanos, which he sold in August 2021. In September 2021, Skuratov bought a Chevrolet Niva. The power of the first car is 70 l/s, the second is 80 l/s.

What amount is Skuratov obliged to transfer to the budget at the end of 2018? In order to determine this, we calculate the number of months during which Skuratov was the owner of each of the cars. Daewoo Lanos ownership 6 months. (from April to August inclusive), Chevrolet Niva – 4 months. (from September to December inclusive). The rate in both cases is 10 rubles. for every horsepower.

The fee calculation will look like this:

• For Daewoo Lanos you need to pay: H = 10 * 70 * 6/12 = 350 rubles.
• The fee for a Chevrolet Niva will be: N = 10 * 80 * 4/12 = 267 rubles.
• Total you need to transfer: 267 + 350 = 617 rubles.

But since Skuratov is a resident of Moscow, a 100% discount is applicable to him for cars with a capacity of up to 70 l/s. Therefore, Skuratov will transfer only 267 rubles to the local budget.

Example 2

In April 2021, Tula resident Markov S.G. bought a Mercedes G-350. The price of the car under the purchase and sale agreement was 6,830,000 rubles. The car was produced in 2021. Engine power – 224 l/s. For an expensive car, Markov will pay: H = 75 * 224 * 9/12 * 2 = 25,200 rubles. In the Tula region, for a car with a given power (224 l/s), a rate of 75 is applied. Thanks to the increasing coefficient, the total amount was doubled.

Example 3

Resident of Belgorod, pensioner Ignatov K.S. purchased a Ural motorcycle in July 2021. At that time, Ignatov already owned a VAZ Largus car. The power of a motorcycle is 40 l/s, and that of a car is 105 l/s. Let's calculate the fee in each case:

• For a motorcycle, Ignatov must pay: H = 12.5 * 40 * 6/12 = 250 rubles.
• Ignatov must pay for the car: N = 25 * 109 = 2.725 rubles.
• The total amount to be transferred to the budget is 250 + 2.725 = 2.975 rubles.

Ignatov is a pensioner, which means he has the right to receive benefits regarding a motorcycle. It does not apply to the car, since there is a limitation in the form of vehicle power (up to 70 l/s). Thus, Ignatov will pay 2,975 rubles. (for VAZ Largus).

How do legal entities pay tax for transport?

The procedure for paying car tax for legal entities differs from the procedure for paying TN for ordinary citizens. Individuals receive a payment notice from the tax office. Organizations are forced to carry out calculations independently in the tax return submitted for verification.

The first paragraph of paragraph 1 of Article 362 of the Tax Code of the Russian Federation regulates the obligation of legal entities to independently calculate both the amount of transport tax and the amount of advances. It is worth noting that legal entities will one way or another have to deal with the calculation of advance payments.

According to the rules of the specified provision of the Tax Code of the Russian Federation, the amount of tax contribution for owning a vehicle is calculated by multiplying the tax base and rate. This requirement is met in all cases, except for the exceptions indicated in the article.

You should also pay attention to the second paragraph of Article 362 of the Tax Code, which regulates the specifics of calculating the amount of tax based on advance payments already made. Everything is quite simple: you need to calculate the difference between the full amount required to be paid and the advances made previously.

Paragraph two of Article 363 of the Tax Code establishes the obligation of organizations to periodically make advance payments during the tax period—the year.

Tax returns are submitted by taxpayer organizations (legal entities) no later than February 1 of the year following the expired tax period.

Also, after the end of this period, the organization is obliged to make a tax contribution in full. It is important to note that the contribution amount is calculated taking into account the advance amounts already paid.

It is important to know: guided by paragraph six of Article 362 of the Tax Code of the Russian Federation, the constituent entities of the country have the right, at their own discretion, not to establish the amount of advances on tax payments. Thus, advance payments are not provided, for example, in the capital. Muscovites must pay transport tax once for the entire tax period.

By what date must a legal entity pay transport tax in 2021?

To answer the question about what is the deadline for depositing funds for transport tax, it is worth turning to paragraph one of Article 363 of the Tax Code of the Russian Federation. According to this provision, the constituent entities of the Russian Federation set the deadlines for depositing funds under the TN at their own decision. For this reason, it is impossible to specify a single deadline for paying transport tax for everyone.

The procedure for paying TN, as well as advances under this article for legal entities, is fixed in the code of laws of the subject of the Russian Federation. However, the deadline must meet some generally accepted requirements. Thus, the payment date should not occur earlier than the period fixed in the third paragraph of Article 363.1 of the Tax Code. You can read this information in the second paragraph of the specified provision of the original source.

If the legislation of the subject of the federation does not have information on the timing of making advance funds, they must be paid at the end of the tax periods - for the first, second and third quarters. Often, the final date for making an advance payment is considered to be the last day of the month following the reporting period. Tax authorities in St. Petersburg work according to this scheme. In other regions, taxpayers must clarify this information in the regional legislation.

Legal entities must know their rights, which will be violated if regional legislation obliges organizations to deposit funds on any specific date. This information is contained in the first paragraph of Article 363 of the Tax Code. Also, the payment deadline cannot be set earlier than the maximum deadline for submitting a tax return.

The maximum period for payment of contributions for a car cannot be determined by a date before February 1. The fact is that, according to paragraph three of Article 363.1 of the Tax Code of the Russian Federation, the date of February 1 is the deadline for legal entities to provide reporting documents.

How to find out your debt

The easiest way to find out the transport tax debt is to receive a receipt through the postal service, which indicates the amount to be paid and payment details, and all that remains is to pay it at the bank. However, in case of loss of a receipt or other circumstances due to which you did not receive a receipt, you can resort to other methods, each of which we will consider in more detail.

Independently calculating the approximate amount of tax payable is not the most effective way, although citizens resort to it, due to the need to clarify the coefficients for your region, as well as the dependence of the amount on the engine size and year of manufacture of the car.

Deadline for payment of transport tax in Moscow, St. Petersburg and regions for organizations

In 2021, organizations can easily obtain information about the due date for car ownership payments. For these purposes, you can use Internet resources. In particular, the official website of the Federal Tax Service. After going to the site, you must click on the “Electronic Services” link, and then request information about rates and benefits for property ownership taxes.

It is more appropriate for residents of regions to search for information on the Internet.

Residents of the official and cultural capitals, as well as areas adjacent to these cities, can use the data given in the table:

It is important to know: in 2021, individuals are exempt from the need to track changes in the procedure for depositing funds under the Taxpayer Agreement. For ordinary citizens, the deadline for depositing transport tax funds is fixed - December 1.

Increasing coefficients for expensive cars

For expensive cars costing more than 3,000,000 rubles, an increasing factor of 1.1 is applied in the first three years of vehicle operation. The coefficient is multiplied by 2 if the car costs more than 5,000,000 rubles (if the car is under 5 years old), or by 3 if the vehicle costs more than 10,000,000 - 15,000,000 rubles (if the car is 10-15 years old). A list of such cars is published annually on the website of the Ministry of Industry and Trade.

What is transport tax and when do you have to pay car tax in 2021 - conclusions

Thus, transport tax is a mandatory payment for owning a vehicle. All motorists whose ownership of movable property is officially recorded must make tax payments on time.

Subjects of the Russian Federation independently determine the payment deadline, as well as some payment fees. For this reason, residents of regions should clarify this information in regional legislation.

Payment rules for individuals and legal entities differ markedly, so they should not be considered together.

The procedure for transferring funds for car ownership for individuals will be as follows:

• Citizens contribute funds under the Taxpayer Tax Code using a notification indicating the amount of tax deduction. The amount is calculated by the tax service. Individuals are exempt from the obligation to make calculations themselves.
• The payment notice will contain additional information, including information about debts and overpayments. For the resulting debts, the motorist will be forced to additionally pay accrued penalties.
• For individuals, the maximum deadline for paying transport tax is fixed - the amount must be paid before December 1.
• The tax contribution for a new car will only be calculated at the end of the tax period. So, if the car was purchased in 2021, the tax must be paid in December 2022.
• The tax for transport will be lower if the motorist owned movable property for less than a full calendar year.
• The driver does not have to pay transport tax for a car that is officially listed as stolen.

The procedure for tax collection from legal entities is represented by the following rules and regulations fixed in legislation:

• Legal entities are responsible for independently carrying out transport tax calculations. In this case, all calculations must be reflected in the declaration.
• The tax return filing deadline is February 1 of the year following the tax period.
• Regions have the right to independently set the terms for making an advance payment. If local legislation provides for such contributions, funds are paid quarterly; if not, the tax is paid once at the end of the year.
• The deadlines for payment of transport tax are established in the legislative documents of the region. You can find information about when to make tax and advance payments on the website of the Federal Tax Service.
• Residents of the capital must make tax payments by February 5, and St. Petersburg residents by February 10.
• Regional legislation cannot set a maximum period for a date before February 1.

The most important rule for a taxpayer is to pay taxes on time. Otherwise, he may face negative consequences in the form of penalties.

Benefits for individuals

Citizens registered in Moscow also have the right to receive preferential conditions for paying transport tax, subject to belonging to the following groups:

• Heroes of the USSR, Russian Federation, full holders of the Order of Glory;
• veterans;
• disabled people of I, II disability groups;
• former minor prisoners of the fascist regime;
• guardians in large families or families with a disabled child (one parent can take advantage of the benefit);
• citizens whose health was damaged as a result of exposure to radiation during the Chernobyl accident, at the Mayak production facility, as well as during nuclear weapons testing in Semipalatinsk.

FILESOpen the table of transport tax benefits in Moscow

Question answer

Answers to the most common questions are provided in table form:

Consequences of non-payment

According to the Code of Administrative Offenses, for evading state duty on a car, a citizen is entitled to a financial penalty in the amount of 15 thousand rubles. But after future changes in legislation, this penalty may be canceled, and the debt for using a vehicle can be canceled from 2015. But until this happens, you should absolutely not ignore paying the annual fee.

We found out when the car tax arrives and how to see the current amount due if the receipt has not arrived. In conclusion, we would like to add that every ruble paid goes towards improving the road surface and increasing the level of safety. Therefore, by refusing the mandatory fee, you are putting both yourself and other members of the automotive community at risk.