How to correctly calculate transport tax on a car that has been registered for less than a month?

All vehicle owners are required to pay transport tax annually to the treasury, regardless of whether they use it or whether it is collecting dust in the garage. Legal entities independently assess tax, and citizens receive a tax notice by mail, which indicates its amount and payment deadlines.

However, all car owners are responsible for paying taxes on time and in full. How is tax calculated for less than a month of car ownership?

The procedure for calculating transport tax for an incomplete year

Date of publication: 06/18/2013 09:28 (archive) The Office of the Federal Tax Service for the Lipetsk Region explains that in accordance with Articles 14 and 356 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), transport tax is a regional tax, which is established by the Code and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with the Code of 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. On the territory of the Lipetsk region, the transport tax is established “On transport tax in the Lipetsk region” (hereinafter referred to as Law 20-OZ). According to Article 362 of the Code, the amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and tax rate.

Rates depending on the power and category of the vehicle are established by Law 20-OZ. Paragraph 3 of Article 362 of the Code establishes that in the event of registration of a vehicle and (or) deregistration of a vehicle (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the tax amount is calculated from taking into account the coefficient, defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax period.

In this case, the month of registration of the vehicle, as well as the month of deregistration of the vehicle, is taken as a full month. Thus, when registering a vehicle, for example, on May 15, 2012, the tax is calculated for 8 full months (104 hp x 28 rubles / 12 x 8 = 1941.33 rubles). Dear taxpayers! You can calculate transport tax in the Lipetsk region using the regional service. A taxpayer can find out about rates and benefits for transport tax by using the service "". Share:

How to calculate nc holding period

To calculate the 2021 transport tax for car owners of luxury cars that they have been using for less than a year, you need to slightly modify the formula. First, the average monthly amount is found out, which is subsequently multiplied by the number of months. Tax amount = (tax rate) x (engine power) x (ratio) / 12 months x (number of months of actual ownership).

If the above-mentioned car is owned for less than a year, for example, seven months, then the amount of the car owner’s tax liability will be: RUB 3,480.75. = 15 rub. (tax rate for such cars) x 306 x 1.3 (coefficient for this car) / 12 months x 7 months.

Important Technical features of vehicles that are intended for seasonal use only include:

• snow removal equipment (for example, a snow loader);
• agricultural (for example, grain harvesters, potato harvesters, self-propelled forage harvesting equipment);
• watering;
• other special vehicles.

If the technical characteristics of the vehicle allow the vehicle to be used throughout the year, the policyholder indicates in the application a period of use of less than one year, the contract cannot be concluded on terms with a limited period of use, and the conclusion of the contract must be refused. The KS coefficient is taken into account when calculating the tariff if the period of use is less than a year indicated in the Application for Insurance. The value of the coefficient is determined depending on the number of months of use of the vehicle.

Tax calculation for a motorcycle. Engine power 40 hp. We consider general tax rates. Owning a motor vehicle all year: 40 hp. x 5 = 200 rubles The motorcycle was owned for 9 months out of a full year: 40 hp. x 5 x (9 months / 12 months) = 40 hp x 5 x 0.75 = 40 hp x 3.75 = 150 rubles The cost of motor vehicles does not affect the calculation of the amount of transport tax. Bus tax calculation. Engine power 300 hp Rates are general. Owning a bus all year: 300 hp. x 10 = 3,000 rubles A person owns a bus for 8 months: 300 hp. x 10 x (8 months / 12 months) = 300 hp x 10 x 0.67 = 300 hp x 6.7 = 2,010 rubles The cost of the bus does not affect the calculation of transport tax. Calculation by region Regional authorities themselves regulate the coefficients by which the amounts of transport tax are calculated for all citizens. Typically, rates change annually.

How to calculate transport tax for an incomplete year

Data on vehicle owners comes from the registration authorities to the tax office automatically (without the direct participation of the car owner).

Moreover, new data (on deregistration or registration of a vehicle) must be provided within 10 days from the date of the corresponding operation and confirmed at the end of the reporting period (December 31, since the reporting period is considered a year). Transport tax is calculated using the formula: Amount payable = tax base * tax rate * Kv, where

1. Kv is a coefficient depending on the number of months of actual use.
2. tax rate - determined by the regional law on transport tax;
3. tax base - calculated in horsepower or other units that determine the power of the vehicle;

The coefficient can be decreasing if the vehicle was in the owner’s possession for less than 1 year and increasing (applied to vehicles worth more than 3 million rubles). If a person owned a car for less than 1 year, then Kv is defined as the ratio of the months of use of the vehicle to 12, that is, to the total number of months in a year.

For example, a car was registered on October 3. The actual usage time is 3 months, and the coefficient will be 3/12=0.25. All information about the calculation of transport tax is contained in the tax notice sent to the car owner by mail.

The same document also contains the date before which the tax must be paid. Transport tax for an incomplete month for a legal entity is calculated according to the same principle as for citizens.

Formula TN

Many websites have a special calculator that allows you to calculate transport tax both for a year and for several months.

But in order to independently check the correctness of the TN amount in the tax notice, the motorist needs to familiarize himself with the formula used and the rules for calculating under different conditions.

To calculate the TN, the following formula is used: TN base x TN rate x Kv x Kp.

Let us dwell in detail on each component of the formula. The engine power of the vehicle, which should be calculated in horsepower, was taken as the TN base. This indicator is indicated in the vehicle registration certificate.

Formula for calculating TN.

For some car models, the motor power in the vehicle title is indicated in kW.

In this case, a simple formula is used that allows you to convert one unit of calculation to another: 1 horse power = 1 kW x 1.3596. The resulting number is rounded to two decimal places.

The formula can use 2 coefficients:

1. Kv – possessions. Takes into account the number of months, considered full, during which the car was registered to the car owner. If the car has been registered with an organization or car enthusiast for a whole year, then the coefficient is equal to 1.
2. Kp - increasing. Used when calculating the fuel charge for passenger cars costing over 3 million rubles.

We will further look at how both coefficients are applied using an example.

Features of the tax rate

The TN rate is different in each region of the country. Since TN refers to regional fees, the basic value of the rate is accepted at the Federal level. It is recorded in the Tax Code.

In each subject of the Russian Federation, deputies pass a law on taxation, which regulates the value of the regional tax rate. The regional rate may differ from the base rate up or down by up to 10 times.

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You can find out the value of the TN rate at your tax office or on the Federal Tax Service website to find information about your region of residence.

Its peculiarity is that, unlike other tax rates, which are measured as a percentage, it is calculated in rubles and has a fixed value for each horsepower. When calculating it, three parameters of the vehicle were taken into account: engine size, environmental class and the year the car left the assembly line.

What do you need to know about the multiplying factor?

TN increasing coefficient table

KP is taken into account only when calculating the TN for a car whose price starts from 3 million rubles. Moreover, regardless of who owns such a luxury car - an enterprise or a citizen.

The list of expensive cars is published annually by the Ministry of Industry and Trade on its website before March 1.

The value of Kp depends on two parameters: the price of the car and the year of its production. The older the car becomes, the lower the value of the coefficient.

For clarity, let’s consider the values ​​of Kp for cars costing 3 to 5 million rubles: 1.5 – cars up to 1 year; 1.3 – the machine is 1-2 years old; 1.1 – swallow is 2-3 years old, etc. The table with Kp values ​​is in paragraph 1 of Art. 363 FNK.

Transport tax for less than a month of ownership

The payment procedure itself is prescribed in the tax law, and municipal authorities determine the amount of the tax rate, the increasing coefficient, as well as the conditions and amount of benefits for car owners. The object of taxation is vehicles, including land, water and aircraft, both self-propelled and trailers.

But do not forget that the fee is also imposed on owners of boats, motor sleds, motor boats and jet skis.

Is there an obligation to pay a fee in case of car theft?

After all, only the documentary ownership of the car remains, and the owner cannot physically dispose of it. Rules for calculating and paying transport tax for.

It is allowed not to make a payment when the theft of the car is documented.

Calculation of transport tax when deregistering a car. This document is issued either by the police or the investigative committee, which is directly involved in searching for the car and investigating the incident. Resolutions from these structures must be submitted to the Federal Tax Service so that the tax is not calculated from the date of theft.

There are reasons why the owner does not use the car; the most common examples are: the car was driven to an impound lot, the driver was deprived of his license, the vehicle is being preserved in a garage or undergoing long-term repairs.

How to pay transport tax in this case?

The logic is simple: since according to the documents you are still the owner of the car, then the obligation to pay for it remains unchanged.

The fact that the car is idle does not matter in this case.

Procedure and rules of accrual

How is transport tax calculated for less than a month?

Data on vehicle owners comes from the registration authorities to the tax office automatically (without the direct participation of the car owner). Moreover, new data (on deregistration or registration of a vehicle) must be provided within 10 days from the date of the corresponding operation and confirmed at the end of the reporting period (December 31, since the reporting period is considered a year).

Transport tax is calculated using the formula: Amount payable = tax base * tax rate * Kv, where

1. Kv is a coefficient depending on the number of months of actual use.
2. tax base - calculated in horsepower or other units that determine the power of the vehicle;
3. tax rate - determined by the regional law on transport tax;

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The coefficient can be decreasing if the vehicle was in the owner’s possession for less than 1 year and increasing (applied to vehicles worth more than 3 million rubles). If a person owned a car for less than 1 year, then Kv is defined as the ratio of the months of use of the vehicle to 12, that is, to the total number of months in a year.

For example, a car was registered on October 3. The actual usage time is 3 months, and the coefficient will be 3/12=0.25.

All information about the calculation of transport tax is contained in the tax notice sent to the car owner by mail. The same document also contains the date before which the tax must be paid.

Transport tax for an incomplete month for a legal entity is calculated according to the same principle as for citizens.

Bottom line

According to current legislation, transport tax is assessed to individuals by tax inspectors. They send a tax notice and a receipt by mail, according to which you need to pay the tax. Without these documents, the car owner will not be able to make the payment.

If he has not received them by November 1, then he should personally visit the tax office to resolve this issue. The fact is that it is the car owner who is responsible for timely payment of the TN in full. For debts under TN, a penalty is charged and a fine is imposed.

A legal entity must independently calculate how much it needs to pay TN and make timely advance payments, if such are provided for by regional legislation. Thus, it is important for all car owners to know how to correctly calculate the fuel charge for less than a month and a year. Good luck on the roads!

Systematization of accounting

But the good people from the tax office did not forget - they took the base from the nut, and there it hangs on me. Well, this is all business as usual. The funny thing is that the tax office gave me a receipt with the details of a car that I had never seen.

1. The one who got the documents replaced the body (from a station wagon to a sedan) and, accordingly, replaced the engines.

The wooden station wagon turned into a cool car.

The replacement of all this (installation and removal) was done in 1 day, i.e.

The new car has not been registered with the state for a single day. In general, this is an ordinary money scheme. The replacement took place at the end of June. 2. The tax office issued a receipt for a new car starting in the new year - I was simply stunned, the numbers were an order of magnitude different. It’s time to get angry at them and roll out a harsh cart with data attached from the nut database and the Internet.

The funny thing is that they responded instantly, and it turned out that they still owed me after the recalculation.

So, in such situations it is better to communicate with them in a documented and reasoned manner. They simply must contact the nut and recalculate the tax based on their actual registration.

Author: Ilyukha (St. Petersburg) (194.186.172.—) Date: long ago Hello everyone again!

Yesterday I went to the tax office and received advice from an inspector.

It was like this: in 2004 the Corolla was registered (3 months), then in September I bought a RAV4. It turns out that I didn’t know how the tax was calculated: for example, I registered the car in September 2004, and in 2005 you pay for 4 months of 2004. and for the WHOLE 2005

Accordingly, for 2004

Number of months of vehicle ownership

In short:

1. The car is deregistered before the 15th - the month is not taken into account;
2. The car is registered before the 15th - transport tax for the full month;
3. The car is deregistered after the 15th - transport tax for the full month.
4. The car is registered after the 15th - the month is not taken into account;

P.S. Until 01/01/2016, it was considered as follows: the month of registration of a vehicle, as well as the month of deregistration of a vehicle, are taken as a full month.

In case of registration and deregistration of a vehicle within one calendar month, the specified month is taken as one full month. Vehicle ownership rate registration and de-registration in one month Distinctive features are:

1. at the end of each year, a declaration is submitted to the tax office containing the procedure for calculating transport tax (for each vehicle separately) with receipts for advance payments attached. The amount of the advance payment is determined as ¼ of the total tax amount.
2. Tax payment is made at the end of the reporting period or quarterly (in advance payments). This aspect is regulated by regional laws;
3. the need to independently calculate the amount of tax for each vehicle, that is, the tax to be paid is determined by the enterprise’s accounting staff based on data on the vehicle’s power and the tax rate;

Examples of calculation Let's look at examples of calculating transport tax in specific situations.

Calculation examples

Let's look at examples of calculating transport tax in specific situations.

Example 1

Thus, the amount to be paid to the budget is 2060 rubles 25 kopecks.

Example 2

If a car owner registers and deregisters a vehicle within one month, then the tax is paid for a period equal to 1 month (Article 362 of the Tax Code of the Russian Federation).

That is, the amount of tax payable is 3,610 rubles 50 kopecks.

Example 3

Thus, the owner of a car with the specified characteristics must pay a tax in the amount of 50,329 rubles 50 kopecks.

Example 4

The regional transport tax legislation provides for the payment of advance payments.

In each quarter, the enterprise is obliged to pay 7341.6/4 = 1835.4 rubles.

It should be noted that when calculating the amount of transport tax, the vehicle’s power is taken in horsepower.

If in the vehicle documents this parameter is indicated in kW, then the following formula is used to convert to horsepower:

1 hp=1kW*1.3596

For example, the power of vehicles is 73 kW. Horsepower = 73*1.3596=99.25

Transport tax 2021

Russian President Vladimir Putin supported this idea back in November 2012.

The Ministry of Transport, as well as the Federation of Car Owners of Russia, spoke in favor. In the regions, authorities fear a significant reduction in budget revenues, so they do not support the abolition of the tax. However, in July 2021, the project to abolish the transport tax was rejected.

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

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

If the vehicle is registered with the traffic police for an organization or individual (see.

list below), then it is subject to road tax. Organizations pay taxes and advances at the place where the transport is registered, which means at the location of their location (legal address) or separate division.

Both the buyer and the seller of the equipment, if transactions were made with it during the year, determine the period of ownership in months. It can be calculated using the formula: Vehicle ownership period

Average cost of a vehicle

List of passenger cars with an average price of 3 million rubles. according to paragraph 2 of Art. 362 of the Code must be posted annually on the official website of the Ministry of Industry and Trade no later than March 1. In pursuance of this norm, on February 28, 2014, a corresponding List appeared on the website of the specified ministry. In total, it contains 191 models of passenger cars from such brands as Aston Martin, Audi, Bentley, BMW, Bugatti, Cadillac, Ferrari, Hyundai, Infiniti, Jaguar, Jeep, Lamborghini, Land Rover, Lexus, Maserati, Mercedes-Benz, Nissan, Porsche, Rolls-Royce, Toyota and Volkswagen. The Ministry of Industry and Trade notes that when forming this List, statistical data, customs statistics and information on transactions with relevant models were taken into account.

The procedure for calculating the average cost of passenger cars is also determined by the Ministry of Industry and Trade. The corresponding Department Order No. 316 dated February 28, 2014 was registered with the Ministry of Justice on April 2, 2014 (the document comes into force on April 20, 2014). It contains two formulas.

The first formula is applied in cases where the manufacturer or his authorized person is represented in the Russian Federation. This formula looks like this:

,

Where:

Spr - average cost of a car;

P1 - the recommended retail price of a car of this make, model, basic version of the car and year of manufacture, obtained as of July 1 of the corresponding tax period;

P2 - the recommended retail price of a car of this make, model, basic version of the car and year of manufacture, obtained as of December 1 of the corresponding tax period.

In this case, the Ministry of Industry and Trade will request indicators P1 and P2 from automakers or their authorized persons.

The second formula is somewhat more complicated. It applies if the car manufacturer or its authorized person is not represented on the territory of the Russian Federation or when information on the recommended retail price of the vehicle has not been received by the Ministry of Industry and Trade. It also determines the average cost of a car that has been manufactured for more than 5 years. This formula looks like this:

,

Where:

Ck is the average cost of a car;

Pcr max - the maximum sales price of a car in the Russian Federation of this make, model, basic version of the car and year of manufacture as of December 31 of the corresponding tax period according to catalogues;

Pcr min - the minimum sales price of a car in the Russian Federation of this make, model, basic version of the car and year of manufacture as of December 31 of the corresponding tax period according to catalogues;

Kt is a coefficient equal to the amount of the recycling fee and import customs duty paid for a similar car;

Kc is the coefficient for converting the catalog price of a car into prices in ruble equivalent according to the exchange rate of the year of manufacture of the car. This, in turn, is determined by the formula:

,

Where:

Q1 is the foreign exchange rate to the currency of the Russian Federation, established by the Bank of Russia as of January 1 of the year of manufacture of the car;

Q2 is the foreign exchange rate to the currency of the Russian Federation, established by the Bank of Russia as of December 31 of the year of manufacture of the car.

Well, if data on car prices is taken from Russian catalogs, then calculations are made with coefficients Kc = 1 and Kt = 0.

On the one hand, of course, if the purchase price of the car were used in the calculations, it would be much simpler. On the other hand, it is understandable why legislators took a different path. Indeed, in order to reduce the tax burden, it seems that in vehicle purchase and sale agreements, the parties would, by agreement, indicate minimum prices.

Accounting and Finance

Power - 95 hp The local rate is 10 rubles.

Transport tax for less than a month is considered:

1. according to paragraph 2, paragraph 3, Article 362 of the Tax Code of the Russian Federation, February is included in the calculation, since ownership rights arose on the 15th day of the month;
2. therefore, the number of months of ownership is 11;
3. tax: 95 × 10 × 11 / 12 = 871 rubles.

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Example 4 Margarita Nekrasova bought a car on September 16 last year. The power and rate are similar to the previous examples.

The number of months of ownership is 8, since September is not included in them. In September, Nekrasova did not own a car for more days than she owned. Calculation: 950 × 8 / 12 = 633 rubles. The need to pay transport tax is established by the Tax Code of the Russian Federation (Chapter 28). The specified document determines the vehicles subject to tax, the procedure for calculation and payment.

According to the document, citizens and legal organizations that own a vehicle are required to pay vehicle tax.

Moreover, the car or other vehicle must be registered with the relevant authorities. How to calculate the amount of tax if the car was in the owner’s possession for less than a month? Let's figure it out together. The Tax Code of the Russian Federation states that the calculation of transport tax is based on:

1. vehicle ownership time.
2. vehicle power;
3. tax rate of the region of registration of the vehicle (the tax is regional, therefore each subject of the Russian Federation has the right to independently set tax rates, but they should not differ more than 10 times from the base ones);

Occurrence of special situations

When operating a vehicle by an enterprise, a large number of different situations may arise that complicate the procedure for calculating transport tax. Let's look at the most popular of them.

The car was purchased by the organization, but was not registered with the traffic police. According to traffic rules, operation of unregistered vehicles is possible only for a short period after purchase (no more than 10 days).

After the specified period has expired, the vehicle cannot be operated.

The tax base for calculating vehicle tax is exclusively properly registered vehicles (Article 357 of the Tax Code of the Russian Federation).

Therefore, there is no need to pay tax on a vehicle that is not registered.

Difficulty in determining the vehicle category. The vehicle tax rate depends on its category and capacity. Both parameters are indicated in the PTS and the registration certificate.

To determine the category, you must use the document line about the characteristics of the vehicle, which clearly states the passenger car, truck, bus, and so on.

The car was initially purchased on lease, and then registered to the organization.

It is necessary to pay transport tax in a situation where the car was initially registered to the lessee, and subsequently to the owner, only once. In this case, Kv is determined according to the above rules.

If the car was initially registered to the lessor company, and subsequently re-registered to the owner, then the amount of transport tax is determined based on the general rules for the purchase and sale of vehicles.

The vehicle has been stolen and therefore cannot be used by the enterprise. You must obtain a certificate from the traffic police about the fact of theft. This document confirms that there is no need to pay transport tax.

Within one month, the vehicle was re-registered to a company branch located in another region.

In order to avoid double taxation of the organization, the month of re-registration is paid by the original owner of the vehicle, and the branch of the company is obliged to pay transport tax from the month following the re-registration procedure.

Thus, when making transactions with vehicles, it is necessary to keep in mind that the month of sale or purchase is considered a whole month of ownership of the vehicle and is legally subject to transport tax.

The issuance of a court order for the collection of transport tax can be found in the article: court order for the collection of transport tax. The calculation of the advance payment for transport tax in 2021 is here.

How to find out transport tax by last name and TIN is described on the page.

Transport tax for less than a month of ownership

These are individuals, individual entrepreneurs and legal entities.

This is stated in Article 357 of the Tax Code of the Russian Federation.

The tax is paid only by the owners of vehicles, and not by those who operate them. It often happens that there are two different legal entities.

1. Objects of taxation are the vehicles that the company owns and from which the tax is calculated. These are cars, motorcycles, yachts, buses, scooters and other vehicles listed in paragraph 1 of Art. 358 Tax Code of the Russian Federation. Clause 2 of the same article lists vehicles that are not subject to taxation;

These do not include:

• Cars with a power of up to 100 hp, which are a means of transportation for disabled people and are specially equipped for this.
• Rowing boats.
• Vehicles “in” military service.
• Other vehicles that are listed in the above article.
• Water vehicles intended for the transportation of passengers if this type of activity is the main one for an individual entrepreneur or a legal entity.
• Fishing river and sea vessels.

1. The tax base is the numerical indicator from which the tax is calculated. In this case, it is horsepower, jet engine thrust, gross tonnage, vehicle units. The tax base depends on the type of vehicle.

For example, for cars it is measured in horsepower, and for an airplane it is the thrust of a jet engine in kilograms.

1. Tax rate.

Transport tax for less than a full year of ownership: do I need to pay, how to calculate

Transport tax is equal to: 95 × 10 / 12 = 79 rubles. Calculation of transport tax for an incomplete month of ownership is carried out according to the second paragraph:

ownership of the property arose in the first part of the month, including the 15th day, then this month is added to the months of ownership; if in the second part - not added; if ownership ceased in the first part of the month, including the 15th day, then this month is not added to the calculation; if in the second part, it is added.

Example 3 Margarita Nekrasova bought a car on February 15 last year. Power - 95 hp The local rate is 10 rubles.

Transport tax for less than a month is considered:

according to paragraph 2, clause 3, February is included in the calculation, since ownership arose on the 15th day of the month; therefore, the number of months of ownership is 11; tax: 95 × 10 × 11 / 12 = 871 rubles.

Example 4 Margarita Nekrasova bought a car on September 16 last year.

The power and rate are similar to the previous examples.

Number of months of ownership - 8, i.e.

September is not included in them. In September, Nekrasova did not own a car for more days than she owned. Calculation: 950 × 8 / 12 = 633 rubles.

When taking into account the month of origin or termination of ownership, you must rely on the day of registration - before or after the 15th

Nuances of calculating TN

Transport tax, or TN for short, refers to regional duties. It is charged for each car registered to a citizen or organization.

An important point when making calculations is to correctly calculate the time a vehicle is registered during the tax period.

Expert opinion

Natalya Alekseevna

For car owners who are individuals, the tax is calculated for 12 months and is paid in a single payment until December 1 of the year following the tax period.

Transport tax reporting.

In other words, the motorist must pay the TN for 2021 by December 1, 2021. Legal entities pay TN in quarterly payments, therefore, calculations are carried out quarterly.

Car enthusiasts can sell their iron horse and buy a new one, or for some reason retrain as a pedestrian.

Moreover, the moment of removing or registering a car can be either at the beginning of the month or in the middle or closer to the end.

Therefore, it is important for all motorists to know how to correctly calculate transport tax for less than a full month of owning a car.

Tax legislation changes periodically. They touched on two aspects regarding TN. Firstly, which month is considered full. Previously, it was considered differently. Therefore, this issue should be well mastered. Secondly, TN should be considered full rubles.

Changes to the Tax Code adopted a rule: when the value is less than 50 kopecks, they are not taken into account, and more are rounded to the nearest ruble.