Car tax in the Perm region. Notifications

The transport tax is a regional tax and is regulated by the provisions of Chapter 28 of the Tax Code of the Russian Federation. This tax is introduced by the laws of the constituent entities of the Russian Federation and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. When introducing a tax, the legislative (representative) bodies of a subject of the Russian Federation determine the tax rate within the limits established by the Tax Code of the Russian Federation, the procedure and terms for its payment.

taxpayers persons are recognized on whom, in accordance with the legislation of the Russian Federation, vehicles are registered that are recognized as an object of taxation in accordance with Art. 358 of the Tax Code of the Russian Federation (Article 357 of the Tax Code of the Russian Federation).

Object of taxation cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles duly registered in accordance with the legislation of the Russian Federation (Article 358 of the Tax Code of the Russian Federation).

Transport tax should be paid at the location of vehicles (clause 1 of article 363 of the Tax Code of the Russian Federation) in this region.

When calculating the tax, it is necessary to take into account the number of months the vehicle was registered at each address. In case of registration of a vehicle and (or) removal of a vehicle from registration (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the calculation of the amount of tax (the amount of advance tax payment) is made taking into account 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 (reporting) period.

If the registration of the vehicle took place before the 15th day of the corresponding month inclusive or the removal of the vehicle from registration (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, the month of registration (deletion) is taken as a full month registration) of the vehicle.

If the registration of the vehicle occurred after the 15th day of the corresponding month or the removal of the vehicle from registration (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the coefficient specified in this paragraph.

There is another issue with registration. Companies that rent or lease vehicles often argue about which of them should pay transport tax.

According to Art. 357 of the Tax Code of the Russian Federation, the tax is paid by the one to whom the car is registered. Usually this is the balance holder. Therefore, in the leasing agreement, it is necessary to provide for a clause on who takes into account the vehicle on the balance sheet and registers it. This will determine who should pay the tax - the lessor or the lessee.

Transport tax rates.

Article 22 of the Law of the Perm Territory dated August 30, 2001 No. 1685-296 establishes the following transport tax rates:

Article 22.1. of this law establishes tax benefits, the grounds and procedure for their application:

1. For old-age pensioners - a discount of 50 percent of the amount of tax payable in relation to:

• passenger cars with engine power up to 100 hp inclusive;
• motorcycles (motor scooters);
• boats, motor boats with engine power up to 50 hp inclusive;
• self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks.

The exemption is granted for one unit of vehicles - a passenger car, a motorcycle (motor scooter), a boat, a motor boat, a self-propelled vehicle, a pneumatic and caterpillar machine and mechanism - on the basis of an application and documents confirming the right to a benefit, or on the basis of data, available from the tax authority.

2. For individuals - one of the parents (adoptive parents, guardians, trustees) of a large family that includes three or more children under the age of 18, including stepchildren, stepdaughters, adopted and adopted children, children taken under guardianship or transferred to a foster family, as well as children under the age of 23 studying in educational institutions full-time or undergoing military service by conscription in the Armed Forces of the Russian Federation, a discount of 100 percent of the amount of tax payable, in relation:

• passenger cars with engine power up to 150 hp (up to 110.33 kW) inclusive;
• trucks with engine power up to 150 hp (up to 110.33 kW) inclusive;
• buses with engine power up to 200 hp (up to 147.1 kW) inclusive;
• self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks.

The benefit is granted on the basis of an application and documents confirming the right to a benefit, or on the basis of data available to the tax authority.

The tax benefit is granted from the beginning of the month in which the taxpayer became entitled to the benefit.

Taxpayers who are individuals pay tax no later than December 1 of the year following the expired tax period.

Taxpayers who are organizations pay:

• advance tax payments - no later than the last day of the month following the expired reporting period;
• tax payable at the end of the tax period - no later than February 20 of the year following the expired tax period.

Vehicle Tax Calculator

The road tax, which was paid by the owners of motor vehicles before the annual technical inspection, was legally abolished in 2003. Instead of the previous version, the updated name “transport tax” (TN) appeared, and the base rates for accrual are enshrined in Article 361 of the Tax Code of the Russian Federation. You will need a special vehicle tax calculator to calculate the upcoming annual total costs. This interactive tool will help you check whether fiscal obligations are correctly accrued in written notices from the Federal Tax Service.

Regional budgets are filled with transport tax and other mandatory fees. Previously, the funds transferred to the budget were used for their direct intended purpose, related to the development of road infrastructure and periodic road repairs. Today, the subjects of the Federation independently decide on the use of what they have received. On our website, the visitor has the right to use an electronic calculator to calculate the transport tax. Recent changes in the Tax Code of the Russian Federation allow regional authorities to set local rates within a tenfold reduction or increase in tariffs. If additional fiscal grids have not been approved locally, then base rates from the law will need to be applied. Registration or authorization of a visitor to an Internet resource is not required when using our free calculator. This information service is exploratory in nature, making a selection according to the required search options.

Navigation through the initial search parameters of the calculator is formed taking into account:

• the region of registration of the vehicle or the legal address of the organization;
• vehicle types, depending on the category;
• a certain reporting period for which the sample is carried out;
• the number of full months of ownership of the vehicle.

In addition to the pre-programmed work fields, our tax recalculation calculator provides additional options. The user will have to independently enter the standard engine power, as well as select a specific make, model and year of manufacture of the car if the cost exceeds 3 million rubles. You won't need to select a multiplier for luxury cars, because our calculator's algorithm is based on using basic information about the object. The regional rates of most fees in the capital and St. Petersburg are ten times higher than the original figures fixed in the Tax Code of the Russian Federation. In the southern regions of Russia, motorists pay the minimum transport tax fees. The final calculation is affected by the availability of special benefits for car owners that reduce total liabilities or exempt from paying tax.

The vehicles for which the calculator forms a sample differ in key categories:

• cars, trucks or buses;
• non-self-propelled, as well as towed watercraft;
• motor boats, hydroscooters, jet skis and boats;
• two-wheeled and three-wheeled motorcycles, scooters;
• jet-powered aircraft, aircraft;
• mechanical self-propelled, caterpillar vehicles;
• sailing, motor vessels, yachts, other river and sea transport.

Advantages of the online services of a trusted Internet resource

If it is important for a motorist to make an informed decision on the purchase of vehicles, then a calculator is useful for a reliable way to clarify the calculation of debt in the future. We have made sure that the Fiscal Transportation Liability Calculator accurately displays the projected annual tax costs. Our staff checks the objectivity of the initial values ​​to guarantee the accuracy of the results issued by Russian districts, territories, regions or republics. When difficult situations arise, it is possible to ask a question to a staff specialist online. There is no need to enter personal details, the operator will immediately help solve the problem. For the correctness of the final figures that the calculator gives out, you need to enter the exact technical parameters of the car and the place of registration with the state. Our calculator is a proven online assistant for calculating transport debts.

Advantages of our vehicle tax calculator:

• convenience and ease of use of an intuitive interface;
• calculation of the total costs of maintaining your own fleet;
• the ability to perform calculations for each unit of the vehicle;
• no need to enter personal information or payment details.

If you use a professional calculator when calculating vehicle tax, it is easier to decide on the sale of a vehicle, the cost of maintaining which increases over the years. Such a decision is justified when fiscal spending increases or remains at the same level. Our universal calculator is useful for car enthusiasts who received a notification from the Federal Tax Service at the end of the year, but are not sure about the legality of the applied coefficients. An instant transport tax check will resolve doubts, as well as confirm or dispel suspicions of illegal claims from the tax authorities. We have created an online resource with an additional tab "Transport Tax Calculator" to take care of resolving misunderstandings, identifying errors and eliminating annoying miscalculations.

In addition to obtaining background information on the calculation of the total transport tax using a calculator, the user of our site has access to information about current tax debts and debts. Verification and payment of TIN debt takes five minutes of time if the taxpayer is late in payments. It is possible to pay off accrued taxes, including penalties and penalties. If the obligations are calculated, it is recommended to enter the UIN in order to view and pay tax debts in a timely manner. After a non-cash transaction is completed, the information in the database of the Federal Tax Service and the GIS GMP is updated in two to three days. The transfer occurs instantly, which differs from cash payments of tax at the cash desk of a banking institution.

Are you eligible for a benefit

ONLINE SERVICE FOR CHECKING AND PAYING DEBT ON TRANSPORT TAX

Data on the existing transport tax debt is generated automatically online from the official database of the Federal Tax Service of the Russian Federation or GIS GMP based on a user request.
Settlement operations when making payments are carried out by NBCO "Moneta"
(License of the Central Bank of the Russian Federation No. 3508-K, TIN 1215192632)

For all questions contact:

Photo: Timofey Kalmakov

Deputies of the Legislative Assembly of the Perm Territory presented a draft law that will change the system of taxation of cars and other vehicles. On September 20, 2018, at the plenary session of the Legislative Assembly, the deputies adopted the bill in the first reading. What will change, who will pay more, and who will save, we understand our material.

The bill will reduce the amount of tax for a significant part of cars, and for powerful cars, the rates will rise significantly. For other types of vehicles, rates will be adjusted slightly. If at the current rates, which changed back in 2010, owners of cars of different years of manufacture and with the same engine power pay the same tax, now the deputies proposed to take into account not only the power of the car, but also its age.

The document was signed by deputies Tatyana Mirolyubova, Igor Papkov, Oleg Postnikov, Alexander Shalaev, Alexander Shitsyn, Alexander Borisov, Ilya Shulkin, Yuri Borisovets and Alexei Zolotarev. We talked with one of the authors of the bill, Oleg Postnikov.

A car loses its market value over the years, and everyone pays tax the same. This was the main motive of the new bill. We perceive this tax for ourselves as a tax on luxury, that is, if you have an expensive car, then you have to pay more, ”Postnikov explained. - For such cars there was a rate of 25 rubles per horsepower, now, if the car is old, the rate will drop to 20 rubles - according to our calculations, this will affect 45% of cars in the Kama region. For 17% of cars, the tax will not change.

Tatyana Mirolyubova presented the bill at the plenary session of the regional parliament.

The greatest growth is provided for cars with a capacity of more than 200 horsepower, declared Mirolyubova. - So, for example, if a new car has a capacity of 275 horsepower, the rate will increase by 55 percent, and if the car is between five and ten years old, the rate will increase by 46 percent.

At the same time, according to Mirolyubova, used and low-power cars, as a rule, are bought by people with low incomes. Therefore, the deputies suggest that the distribution of the tax burden will become more even and fair, primarily from the point of view of the social aspect.

The majority of deputies voted for the adoption of the bill in the first reading. But there were those who were against it - in particular, the deputy Vladimir Korsun. In his opinion, "the bill was introduced at the wrong time for one simple reason - it twists and embitters the Permians even more."

20 deputies of the regional parliament and 10 representatives of the government of the Perm region joined the working group to finalize the bill.

Photo: Network of city portals (infographic)

If at the current rates for cars in the Perm region there were only four gradations: up to 100 hp, from 100 to 150 hp, 150–200 hp. and over 200 hp, now instead of these four categories, a whole tariff scale has appeared, consisting of 40 cells.

If, according to the current tariff, the owner of a car with a capacity of up to 100 “horses” pays 25 rubles for each per year, then now the tax amount for the same new car will not change, but if the car is older than 15 years, the rate will drop to 20 rubles per year. The maximum rate for cars is now 58 rubles. This tariff is intended for cars with a capacity of over 200 "horses". In order for the car owner not to have to pay more under the new bill, he will have to change to a car with a capacity of up to 200 horsepower. The maximum rate should be 135 rubles for cars with 300 or more "horses" under the age of five years. For the same car over the age of 15 years, you will have to pay 115 rubles.

Who will definitely feel the difference is the owners of buses and trucks. If, according to the current tariffs, bus operators pay 48 rubles per “horse”, and this cost does not increase depending on the power, then now the rate will be 50 rubles for buses with an engine of up to 200 horsepower, and over 200 - all 85 rubles. Owners of trucks up to 100 "horses" now pay 25 rubles, and more than 200 - 58 rubles. The new law provides for the same 25 rubles for up to 100 "horses" and 85 rubles for an engine with a capacity of over 250.

The procedure, rates and deadlines for paying transport tax in the Perm Territory for 2019-2020 are established by the Law of the Perm Territory dated December 25, 2015 N 589-PK "On transport tax in the Perm Territory and on amendments to the law of the Perm Region "On taxation in the Perm region" (as amended, effective in 2020). It applies to all cities in the region. The administrative center is the city of Perm. Large cities and towns: Berezniki, Solikamsk, Chaikovsky, Kungur, Lysva, Krasnokamsk, Chusovoy, Dobryanka, Chernushka, Kudymkar, Vereshchagino, Osa, Gubakha, Nytva, Kizel, Krasnovishersk, Ocher, Aleksandrovsk, Polazna, Gornozavodsk, Yayva, Kondratovo.

The procedure and terms for paying transport tax in the Perm Territory

Taxpayers-organizations calculate the amount of tax and the amount of the advance tax payment independently. Tax and advance tax payments are made by taxpayers to the budget at the location of vehicles. During the tax period, taxpaying organizations upon the expiration of each reporting period shall calculate and pay advance tax payments at the location of vehicles in the amount of one-fourth of the product of the relevant tax base and the tax rate.

Taxpayers who are organizations pay:

• advance tax payments - no later than the last day of the month following the expired reporting period;
• tax payable at the end of the tax period - no later than February 20 of the year following the expired tax period.

New.Starting from the payment of tax for the tax period of 2020, tax is payable by taxpaying organizations no later than March 1 of the year following the expired tax period. Advance tax payments are subject to payment by taxpaying organizations no later than the last day of the month following the expired reporting period.More details aboutorder of tax payment by legal entities read the article at the link.

citizens pay vehicle tax on the basis of a tax notice sent by the tax authority.

Deadline for payment of transport tax by individuals

Since 2016, the deadline for paying tax on cars for individuals has changed - now the tax must be paid before December 01 (previously, the payment deadline was set until October 01).

Individuals transport tax must be paid in the general order no later than December 1 of the year following the expired tax period. That is, the car tax for 2019 must be paid before December 1, 2020, for 2020 - before December 1, 2021., and for 2021 - until December 1, 2022. If December 01 is a non-working day, the due date is postponed to the next business day.

The deadline for paying transport tax on a car in the Perm Territory in 2020 is until December 01, 2020. (tax paid for 2019)

Failure to pay the tax on time entails the accrual of penalties in accordance with applicable law.

Transport tax rates in the Perm region

Tax rates for transport tax for 2019-2020 in the Perm Territory are set depending on engine power, jet engine thrust or gross tonnage of vehicles, vehicle categories per one horsepower of vehicle engine power, one kilogram of jet engine thrust force, one register tonne of a vehicle or unit of a vehicle in the following quantities:

Starting from 2019, the Perm Territory has set different transport tax rates for cars depending on their age. For older cars, the tax rate is lower.

To calculate the transport tax in the Perm region on your own, you need to multiply the power of your car (in hp) by (second column of the table).

Note,when levying car tax applyincreased vehicle tax rates for expensive cars worth more than three million rubles.

Attention: due to the fact that the final tax amount depends on the category and brand of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the power of the car by the tax rate (taking into account the increasing coefficients for expensive cars).

Transport tax benefits in the Perm Territory

The legislation of the region establishes preferential categories of citizens and organizations that are exempt from paying car tax or pay it at a lower rate at a discount. Let's figure out who does not pay transport tax in Perm and the region.

Transport tax is paid at a rate of 50% from the amount of tax payable, taxpayers, who have reached the age at which the right to an old-age pension arises or in case of reaching the age of women - 55 years, men - 60 years (pensioners and pre-pensioners), in a relationship:

• passenger cars with engine power up to 125 hp inclusive;
• motorcycles (motor scooters);
• boats, motor boats with engine power up to 50 hp inclusive;
• self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks.

The exemption is granted for one unit of vehicles - a passenger car, a motorcycle (motor scooter), a boat, a motor boat, a self-propelled vehicle, a pneumatic and caterpillar machine and mechanism - on the basis of an application and documents confirming the right to a benefit, or on the basis of data, available from the tax authority.

The tax benefit is granted from the beginning of the month in which the taxpayer became entitled to the benefit.

Exempt from paying tax individuals - one of the parents (adoptive parents, guardians, trustees) of a large family that includes three or more children under the age of 18, including stepchildren, stepdaughters, adopted and adopted children, children taken under guardianship or transferred to upbringing in a foster family, as well as children under the age of 23 studying in educational institutions full-time or undergoing military service by conscription in the Armed Forces of the Russian Federation, in relation to one vehicle in any of the following categories:

• passenger cars with engine power up to 150 hp (up to 110.33 kW) inclusive;
• trucks with engine power up to 150 hp (up to 110.33 kW) inclusive;
• buses with engine power up to 200 hp (up to 147.1 kW) inclusive;
• self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks.

Benefits for the payment of transport tax for the disabled, Chernobyl victims, labor veterans in the Perm Territory are not provided.

Benefits are provided from the beginning of the month in which the taxpayer became entitled to the benefit, on the basis of an application and documents confirming the right to the benefit, or on the basis of data available to the tax authority.

Prepared by "Personal rights.ru"

Additional Information