Transport tax has been levied in Russia since 2003 and is justified by the fact that the use of vehicles leads to environmental degradation, and also causes significant damage to roads and negatively affects people's health. Today, the issues of calculating this type of taxation, the timing of its payment and the rules for providing tax benefits are set out in Chapter 28 of the Tax Code of the Russian Federation.
Transport tax is paid by individuals, individual entrepreneurs, and organizations whose balance sheet includes cars and other technical vehicles. And if private car owners do not calculate the tax on their own in 2021 (the tax service does this for them), then legal entities must determine the amount of tax deductions on their own, based on tax rates and other variables that affect the size of the transport fee.
Transport tax for organizations from 2021
Transport tax for legal entities refers to regional types of tax payments and is regulated at the federal level (Chapter 28 of the Tax Code), as well as local (regulatory legal acts of the authorities of the constituent entities of the Russian Federation). In accordance with stat. 356 of the Tax Code, regions approve TN rates, terms of payment, benefits and legal grounds for their application. In this case, the restrictions provided for by the Tax Code must be taken into account.
Who exactly is recognized as the taxpayer of this tax? According to stat. 357 of the Tax Code, transport tax for organizations is obligatory for payment if they own vehicles registered in the generally established order. Objects subject to taxation are listed in stat. 358. In particular, these are cars and trucks, motorcycles, buses of various sizes, boats, airplanes and helicopters, and other self-propelled vehicles of land, air and water types (clause 1 of Article 358). The list of non-taxable objects is given in paragraph 2 of the statute. 358.
Timely calculation of transport tax for legal entities is carried out separately for each object registered in the name of the owner (clause 2 of Article 362). Enterprises, unlike individuals, accrue TN on their own, including advance amounts. If the regional authorities do not approve reporting periods in a particular subject of the Russian Federation, the car tax is transferred to the budget in a single amount at the end of the year. Moreover, in accordance with the Tax Code, the tax period is a year (calendar), and the reporting period is quarters (stat. 360).
Will the transport tax for legal entities change in 2021? At the moment, there are no global innovations observed. No one canceled the TN, and the replacement with another fee also did not take place. As before, regional authorities are in charge of administration, approving final rates and payment deadlines. However, some innovations were nevertheless adopted by officials. The changes will affect owners of prestigious expensive cars worth 3-5 million rubles. The size of the increasing coefficient for them is set at a minimum level of 1.1 (stat. 362 of the Tax Code as updated by Law No. 355-FZ of November 27, 2017). Currently, the coefficient is 1.1, 1.3, 1.5.
Another change applies to the tax return form for TN, which was approved by the Federal Tax Service in Order No. ММВ-7-21/668 dated 12/05/16. The document was adopted in 2021, but in practice all legal entities are required to submit a new form when submitting information for 2021. Sections about payments to Platon, lines about the year of manufacture of the vehicle, information about the registration of the object and/or deregistration from state registration have been added to the form.
Table of increasing coefficients
| Average cost of a car | Age of the vehicle (including the year of its manufacture) | Magnification factor value |
| From 3 to 5 million rubles inclusive | No more than 1 year From 1 year to 2 years From 2 to 3 years | 1,5 1,3 1,1 |
| From 5 to 10 million rubles inclusive | No more than 5 years | 2 |
| From 10 to 15 million rubles inclusive | No more than 10 years | 3 |
| More than 15 million rubles | No more than 20 years | 3 |
Transport tax - tariffs
The final tariff rates are adopted by regional authorities, taking into account the maximum/minimum restrictions under stat. 361. An increase in tariffs for certain types of vehicles in the Leningrad region has already been approved. and St. Petersburg, Ulyanovsk region, Arkhangelsk, Kirov and Kostroma. To know exactly how to calculate transport tax for legal entities, you need to clarify the interest rate for vehicles registered to the company. In this case, information is taken from the current version of the regional law.
Common mistakes
Error No. 1: The owner of a car registered in Moscow does not pay transport tax on the basis that after an accident he does not use the vehicle.
Comment : Transport tax will not be calculated and collected from the taxpayer of Moscow, as well as other cities of the Russian Federation, only after the transport is deregistered with the traffic police. But a car registered to its owner will be taxed, no matter whether it is used or not.
Error No. 2: An old-age pensioner whose vehicle is registered with the Moscow State Traffic Safety Inspectorate requires transport tax benefits based on his reaching retirement age.
Comment : In Moscow, age pensioners do not belong to the categories of persons who are fully or partially exempt from paying transport taxes.
Where to pay transport tax for legal entities
Transfer of TN based on the results of the year and quarters (in case of approval of reporting periods in a separate subject of the Russian Federation) is carried out to the regional budget at the address of the vehicle location (clause 1 of Article 363). The last address for all means of transportation, except for water ones, is the address of the location of the enterprise or OP (Article 83). If an organization is obligated to pay advances under the Taxpayer Agreement, such amounts reduce the total tax for the year.
The timing of the transfer of transport fees is regulated by the regions of the Russian Federation. In this case, the final payment date cannot be approved in the subject earlier than February 1 of the next year (clause 1 of Article 363). Here is a link to the stat. 363.1, which discusses the procedure for submitting a declaration. Accordingly, in the region, the deadline for transferring TN should not be set earlier than the date of filing the declaration, that is, earlier than February 1 (clause 3 of Article 363.1).
Formulas
The general procedure for calculating transport tax is defined in Article 362 of the Tax Code of the Russian Federation, as well as additionally in regional legislative acts on this payment.
| TOTAL AMOUNT TO PAY = TAX BASE × RATE |
| ONE-TIME ADVANCE FOR 3 MONTHS = FINAL TAX / 4 |
| ONE-TIME ADVANCE FOR 3 MONTHS = TAX BASE × RATE / 4 |
The remaining amount at the end of the year = Tax base * Rate – Sent advances
To make it clear, we will give a simple example of calculating transport tax.
EXAMPLE
The Moscow organization has a truck. Its engine power is 136 hp. The tax rate for this vehicle is 26 rubles/hp. (up to 200 hp inclusive).
136 hp × 26 rub./hp. = 3536 rub.
Transport tax for legal entities – payment deadlines in 2018
As a rule, the deadlines for transferring TN for reporting periods are approved before the last day of the next calendar month. For example, in the Rostov region. advances for the 1st, 2nd and 3rd quarters must be paid before 05/03/18, 07/31/18, 10/31/18. Moreover, if the last date of the month falls on a weekend or official holiday, the payment date is shifted to the first working day.
The final payment for TN for 2021 must be made by legal entities no earlier than 02/01/18. The deadlines adopted by the regional authorities are mandatory for all taxpayers. In case of violation, penalties are charged on the amount of arrears in accordance with the requirements of tax legislation for each day of delay. How is transport tax calculated for legal entities? More on this below.
In what cases is increased and decreased
The increasing coefficient Kv of the transport tax 2021 for legal entities and citizens is applied if the available vehicle meets the description in paragraph 2 of Article 362 of the Tax Code of the Russian Federation.
In other cases, it is impossible to apply tax rate increase coefficients for calculating vehicle tax.
Reducing factors are applied:
- if the car owner disposes of his vehicle for less than 1 year, which is the reporting period;
- if a car or other vehicle that is subject to taxation was stolen during the reporting period.
Certificates from the police about the fact of theft must be provided to tax officials together with an application for a reduction in the tax burden.
Documents can only be submitted in person, and after providing a passport.
The reduction factor also applies to such a category of people as beneficiaries.
The categories of beneficiaries in each region of the Russian Federation are different.
For example, in the Chechen Republic, persons who own vehicles with a capacity of up to 150 hp are not taxed; in the Moscow region, pensioners pay only 50% of the total tax.
Benefits may also apply to combat veterans, large families, disabled people, and so on.
You can find out more information about the possibility of receiving benefits and a reduction factor at any branch of the tax office in your region of residence or online on the website of the regional representative office of the Federal Tax Service.
Reducing factors apply to all citizens and legal entities, subject to certain conditions relating to the actual time of ownership of a vehicle and the availability of benefits specified by law.
There is information in the article on how to pay transport tax without a receipt at Sberbank:
how to pay transport tax without a receipt
.
Payment of transport tax on a stolen car is discussed here.
Find out how to pay transport tax by car number by following the link.
Tula) purchased a truck; on April 5, the vehicle was registered in Tula. In October, the truck was transferred to a separate unit in Krasnodar; on October 26, the vehicle was re-registered to a separate unit in Krasnodar.
Important
Krasnodar. To calculate the Kv coefficient during the year, a vehicle is considered registered in the parent organization for seven months (April, May, June, July, August, September, October), in a separate division - two months (November, December). A similar position was expressed in the letter of the Ministry of Finance of Russia dated 06/01/2015 N 03-05-04-04/31532. The tax return will be submitted by a separate unit in the city.
Krasnodar, filling out several sections 2 of the declaration with different OKTMO of the parent organization and a separate division. The coefficient Kv on line 130 of Section 2, relating to the parent organization, is equal to 0.5833 (7 months.
Calculation of transport tax for legal entities
The procedure for calculating TN and advances is defined in stat. 362 NK. For the calculation, indicators of the tax base of the transport facility and the current rate in the region are taken. Additionally, the values of the increasing coefficient and the coefficient of actual vehicle ownership for the tax period are taken into account. The general calculation formula is as follows:
TN = NB x St in % x PovK x FactK, where:
TN - transport tax,
NB – facility power in liters. With. (for auto),
St. in % - the rate for the object in %, valid in the region,
PovK - increasing coefficient for premium cars according to clause 2 of the stat. 362,
FactK – coefficient of actual vehicle ownership for the tax period. Calculated according to the rules of clause 3 of stat. 362.
If an enterprise has several vehicles, the tax is determined separately for each. The results of the calculations are presented to the Federal Tax Service at the place of registration of the car owner in the form of a declaration for the tax period, that is, the calendar year.
What to start from
Nowadays, a huge number of people and companies have their own means of transportation. This is very convenient, but requires additional costs. In addition to paying for gasoline and maintenance, each vehicle owner is required to pay tax on a specific type of vehicle. According to Russian tax legislation, the rate in a particular region should not differ from the generally accepted rate by more or less than 10 times (clause 2 of Article 361 of the Tax Code of the Russian Federation).
As a general rule, the calculation of transport tax in 2021 depends on:
- on the cost of the vehicle;
- its power;
- region of registration.
Of course, large and expensive transport always requires more capital investment. This leads to the fact that many people prefer to purchase more economical means of transportation.
Does the individual entrepreneur pay transport tax?
Often, in their business activities, businessmen use their own transport. In this case, who is obliged to pay the TN state – an entrepreneur or a citizen? To understand the issue, you need to carefully study the registration documents for the object. Since when registering a car, the certificate indicates an individual and not an individual entrepreneur, an ordinary person also becomes a taxpayer. Consequently, the entrepreneur pays property taxes, including transport and land taxes, on behalf of the citizen, without indicating the legal status of the individual entrepreneur.
Conclusion - we looked at how transport tax is paid by legal entities in accordance with legal requirements. To remain a bona fide taxpayer, an organization must independently calculate and pay the car tax according to the rates and deadlines accepted in the region. In case of violations of regulations, administrative and tax penalties may be applied to the enterprise.
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When calculating the period, it is necessary to start with the year the car was launched from the assembly line and end with the year for which the tax is paid (letter of the Federal Tax Service of Russia dated March 2, 2015 No. BS-4-11/
).If at least one of the conditions is not met, the increasing factor is not applied. To find out whether an increasing coefficient is applied to the tax if the car is not listed in the list published by the Ministry of Industry and Trade, read the material “How to pay transport tax if an expensive car is not on the list of the Ministry of Industry and Trade?” If the conditions are met, when calculating transport tax on a passenger car with an average cost of more than 3 million rubles.
it is necessary to apply the formula: TN = TPop × Kp, where TPop is the amount of transport tax calculated according to the general rules (the product of the tax base by the tax rate and the vehicle ownership coefficient); Kp - increasing coefficient.
