Calculate vehicle tax. How to calculate transport tax

29.11.18 138 529 17

And how to save on it

Ekaterina Miroshkina

paid taxes

The owner of a Ford Focus from Moscow will pay about three thousand rubles, for a Peugeot 408 in Bryansk they will charge a little more than two thousand, and for a Toyota Camry in Khabarovsk they can count almost 15 thousand in tax.

What will you learn

What is a transport tax

The vehicle tax is one of three property taxes that citizens must pay. Firms also pay it, but they have their own terms and conditions.

Transport tax - regional. This means that taxpayers' money does not go to the federal budget, but remains in the regions. Then they are spent on the construction of roads, schools, hospitals, the salary of the governor and more. some important for the region, republic or edge of the target. This tax does not go to the maintenance of the army, maternity capital or the payment of seniority pensions.

Who pays the vehicle tax

Vehicle tax is paid by the owners of vehicles. That is, not those who actually drive a car or a motorcycle, but those for whom this property is registered according to documents.

This tax is charged to the owners of such vehicles:

1. Cars.
2. Motorcycles and scooters.
3. Buses.
4. Self-propelled vehicles.
5. Snowmobiles and snowmobiles.
6. Airplanes and helicopters.
7. Yachts, motor boats, jet skis.

There are modes of transport for which tax is not charged. For example, if the car is specially equipped for a disabled person. Or if the car has less than 100 horsepower and was bought through Social Security. There is no tax on rowing boats and milk carriers either.

Vehicles must be registered. For example, when buying a car, the new owner draws it up for himself. He does not just sign a sales contract with a car dealership or a former owner, but goes to the traffic police and says: “Now I am the owner of the car, fix this.” And the traffic police fixes.

After that, within 10 days, information about the change of ownership gets to the tax office. Now they know there: the car no longer belongs to that person, but belongs to this one. This means that we will now charge the transport tax for this car to the new owner. If the car was sold in the middle of the year, then the tax will be charged to both owners. Everyone will pay for the period when he was the owner.

Transport tax calculation

Owners of cars, motorcycles and yachts do not need to calculate the transport tax themselves. For individuals, this is done by the tax office. She herself finds out what belongs to whom from the transport, what engine power the car has and how long it has been with the owner. Each year, the amount of the tax is indicated in the notice.

A tax notice is sent to the taxpayer by mail or through a personal account on the nalog.ru website. You just need to pay the amount indicated there, and you don’t have to count anything. But this applies only to individuals: the company calculates the transport tax itself, pays it more than once a year, and even submits a declaration.

When calculating the transport tax, the inspection takes into account the following indicators:

1. The tax base, such as the power of a car engine. This is an indicator, which is then multiplied by the tax rate. The tax base is taken from the documents for transport.
2. Tax rate: how much one unit of the tax base costs. For example, how much you need to pay for one horsepower.
3. Ownership period: how many months the car was owned by a particular person.
4. Increasing factor. It is installed for some models more expensive than 3 million rubles. The list of such machines is determined every year by the Ministry of Industry and Trade - it is published on the official website.

All this is taken into account automatically. But it’s still worth checking tax notices: what engine power is indicated there, is there a long-sold car, and for how many months the tax has been charged.

If you want to know how much you will have to pay for a particular car, use the calculator on the nalog.ru website - everything has already been taken into account there.

Transport tax rates

Each region decides for itself how its residents will pay the transport tax. The tax code has general rates for everyone, but they can be changed, for example, reduced or increased by ten times.

Usually the rate depends on the engine power. Every horsepower is worth some rubles. Another rate can be set depending on traction, capacity, and even just per vehicle unit.

Transport tax rates can be differentiated. This means that the rate depends on the year of issue. For example, two owners have a car of the same capacity, but you have to pay more for an older one.

The tax rate is also visible in the calculator.

You can check all transport tax rates for different cars, motorcycles and yachts on the website of the Federal Tax Service: there is background information for each region and law numbers.

If the region has not set its own rates, then they use those specified in the tax code. But federal rates are much lower than regional ones. For comparison: according to the tax code for a car with a capacity of 200 horsepower, the rate is 5 rubles, and the actual rate for such power in Moscow is 50 rubles, in Khabarovsk - 30 rubles, and in Bryansk - 40 rubles. The regions use the opportunity to increase base rates to the full extent.

Transport tax rates for 2019 for cars in Moscow

Engine power

Rate for 1 liter. With.

12 R

100.01-125 l. With.

25 R

125.01-150 l. With.

35 R

150.01-175 liters. With.

45 R

175.01-200 l. With.

50 R

200.01-225 l. With.

65 R

225.01-250 l. With.

75 R

250.01-∞ l. With.

150 R

Transport tax rates for 2019 for cars in the Moscow region

Engine power

Rate for 1 liter. With.

10 R

100.01-150 l. With.

34 R

150.01-200 l. With.

49 R

200.01-250 l. With.

75 R

250.01-∞ l. With.

150 R

Multipliers

For expensive cars, transport tax has to be paid with a multiplying coefficient:

transport tax = amount of transport tax calculated according to general rules × multiplying factor.

Individuals themselves calculate the average cost and do not need to increase the coefficient. The Federal Tax Service will do everything for them and indicate the amount of tax payable in the notification. It will be calculated on the basis of information provided to the tax authorities from the traffic police.

Organizations calculate the amount of tax and the amount of the advance tax payment on their own. They themselves will have to consider which coefficient to apply to each vehicle.

The cost of a car is not the only condition for applying a multiplying factor. The age of the car is also important. For example, if the cost of a passenger car is 3.5 million rubles, a multiplying factor of 1.1 will be applied to the tax calculation for 3 years. But after 3 years, the increasing coefficient will not be applied. The calculation of the term begins with the year the car was manufactured from the assembly line and ends with the year for which the tax is paid.

Increasing coefficients for passenger cars

The average cost is 3-5 million rubles

passed since the year of issue

no more than 3 years

coefficient

The average cost is 5-10 million rubles

passed since the year of issue

no more than 5 years

coefficient

The average cost is 10-15 million rubles

passed since the year of issue

no more than 10 years

coefficient

Average cost 15-∞ million rubles

passed since the year of issue

no more than 20 years

coefficient

The list of cars to which multiplying coefficients are applied is posted by the tax authorities and the Ministry of Industry and Trade on their websites. This list is updated every year no later than 1 March.

How to check debt

Until December 3, the accrued amounts can only be checked in the taxpayer's personal account or in paper receipts. When the payment deadline has passed, the accruals will be considered a debt. Then they will appear:

1. In the Tinkoff-Bank service - there is a search by TIN.
2. In your personal account on the site nalog.ru.
3. For public services - the amount of the debt will be visible in the application informers or in your personal account on the portal.

You can also pay off your debts right away. But after a few days you need to check again, because there may be a penalty that was reflected later. Sometimes even because of one ruble of underpayment tax blocks a bank account, and at the most inopportune moment.

Will the transport tax be written off under the amnesty?

The transport tax for 2019 will not be written off under the amnesty. This law covers only the tax that was accrued for 2013, but it was not paid. These amounts should have already been written off: the tax office does it itself, without statements and documents. The transport tax, even for 2014, no longer falls under the amnesty. Over the next few years, even more so.

The main thing about transport tax

1. The tax is paid by the owners of the vehicle, not by those who drive it.
2. The amounts payable are considered by the tax inspectorate.
3. They are indicated in the notice, which is sent one month before the due date.
4. If there is a personal account, a notification by mail will not be sent.
5. Tax rates vary by region. Benefits too.
6. You must apply for benefits. But only once.
7. You can pay the tax via the Internet: for yourself and your relatives.
8. If you do not pay, they will charge a penalty and still collect.
9. After December 3, it is worth checking the tax debt.

1. Taxpayers-organizations calculate the amount of tax and the amount of the advance tax payment on their own. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state registration of vehicles in the territory of the Russian Federation.

2. 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 relevant tax base and tax rate, unless otherwise provided by this article.

The amount of tax payable to the budget by taxpaying organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

The amount of tax is calculated taking into account the increasing coefficient:

1.1 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 2 to 3 years have passed;

1.3 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 1 to 2 years have passed;

1.5 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 1 year has passed;

2 - in relation to cars with an average cost of 5 million to 10 million rubles inclusive, from the year of production of which no more than 5 years have passed;

3 - in relation to cars with an average cost of 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed;

3 - in relation to cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed.

In this case, the calculation of the periods specified in this paragraph begins from the year of manufacture of the corresponding passenger car.

The procedure for calculating the average cost of passenger cars for the purposes of this chapter is determined by the federal executive body responsible for the development of state policy and legal regulation in the field of trade. The list of passenger cars with an average value of 3 million rubles or more, subject to application in the next tax period, is posted no later than March 1 of the next tax period on the official website of the specified body in the Internet information and telecommunication network.

The amount of tax calculated at the end of the tax period by taxpayers-organizations in respect of each vehicle registered in the register with a maximum permitted mass of more than 12 tons is reduced by the amount of the fee paid in respect of such vehicle in this tax period.

If, when applying the tax deduction provided for by this paragraph, the amount of tax payable to the budget takes a negative value, the amount of tax is assumed to be zero.

Information from the register is submitted to the tax authorities annually by February 15 in the manner determined by the federal executive body in the field of transport in agreement with the federal executive body authorized to control and supervise taxes and fees.

2.1. Taxpaying organizations shall calculate the amount of advance tax payments after the expiration of each reporting period in the amount of one-fourth of the product of the relevant tax base and the tax rate, taking into account the multiplying factor specified in paragraph 2 of this article.

3. 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 the coefficient determined 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.

4. No longer valid.

5. Has expired.

6. When imposing a tax, the legislative (representative) body of a constituent entity of the Russian Federation shall have the right to provide for certain categories of taxpayers the right not to calculate and not to pay advance tax payments during the tax period.

Horsepower tax- this is the annual payment for the operation of the vehicle, the amount of which depends on the capacity of the equipment. Refers to any registered powered device, whether it be a car, bus, motorcycle, sailboat, speedboat, powerboat, jet ski, snowmobile, or track-propelled machine.

It is calculated depending on the power of the vehicle and is mandatory for annual payment for each owner of motor vehicles.

The law on transport use was adopted in 2013 and has its own characteristics for all regions of the country. Differences are calculated individually - it depends on the power of the vehicle itself, and the final amount can differ by up to ten times.

Features of the regional law also relate to the possibilities:

• set order;
• set payment deadlines;
• anticipate possible benefits.

Many find this levy fair, as owners of more expensive and powerful vehicles will pay more, while drivers of a modest car will pay less.

Horsepower tax table

Self-calculation of the fee is carried out on the basis of these tables.

In this case, it is necessary to take into account how the coefficient will change from the amount requiring taxation:

Legal Basis for Taxing Horsepower

The law operates according to the legal norms of the Tax Code, Chapter 28. It implies the payment of taxes, which are not only in direct operation, but also idle in service or breakdown.

The deduction of payment is made for the fact of owning a registered car, and not its actual use. To stop paying the duty, you need to remove the transport from the register.

Classification of vehicles that are subject to taxation:

• thrust;
• category.
• power.

There are some features of the transport duty, which can change its value from the following factors:

• Car cost- if its price is in the price range of 5-10 million rubles, and the model is at least five years old, then the real amount of taxes will be doubled;
• Cash collection it will be three times more if the car has a cost of 10-15 million rubles, and its age is up to 10 years;
• With a vehicle price of 15 million rubles and prescription up to 20 years, the payment will also be tripled.

Which vehicles are subject to horsepower tax?

Focusing on the first paragraph 358 of the Tax Code, the payment of the payment applies to the following modes of transport:

• automotive equipment;
• self-propelled vehicles;
• aircraft;
• scooters;
• helicopters;
• non-self-propelled (tugboats);
• motorcycles;
• pneumatic or caterpillar transport;
• ships;
• motor boats;
• yachts and boats;
• snowmobiles and snowmobiles;
• sail types.

Vehicles that are not taxed on horsepower

Not all types of vehicles are subject to registration. Those funds that were stolen are not included in the tax payment category.

You need to provide documents that confirm the theft and search of the car. It also includes preferential conditions for people with disabilities and vehicles with low engine power. Excluded from this list are tractors and combines that have been registered as agricultural vehicles by the manufacturer.

1. Rowing boats. Owners of this type of transport do not have to pay a fee. This type of vehicle is environmentally friendly and does not require the use of engine power for its operation. Based on the peculiarities of taxation, many people prefer this particular type of boat. When self-equipping this type of transport with a motor, it is automatically subject to accounting.
2. Motor boats with engines up to 5 horsepower. Not all powerboats are subject to collection. If water transport has an engine power of up to 5 hp, it is excluded from the rules. According to statistics, 84% of the owners of this type of boat use vehicles up to 10 hp. The amount of the fee is set individually by each of the regions.
3. Passenger cars with an engine capacity of up to 100 horsepower, purchased with the assistance of social security authorities. This type of vehicle is tax-exempt. This is regulated by the norms of the law of the Russian Federation. To receive such a benefit, it is necessary to use the services of assistance from the protection and improvement authorities.
4. Passenger cars converted for use by people with disabilities. People who have a disability may not pay tax. They need to apply to special social authorities. For such people, there is a type of vehicle that is modified according to the characteristics of their condition. This is important when it is impossible to use some of the car's functions, because they will be rescheduled to automatic / manual modes. A disabled person is issued a special permit allowing the purchase of a vehicle with improvements for the disabled. The authorities issue permission on the basis of the passed commission and tests, after which the medical institution must give an opinion on the person's condition.
5. Sea and river vessels used for fishing purposes. As you know, sea transport is the cheapest way to transport production elements, because it is often used by modern companies. Based on Article 358 of the Tax Code of the Russian Federation, sea vessels are not subject to taxation if they are registered as industrial facilities. The primary documentation should indicate the purpose of the vessel - catching and searching for fish, transportation of goods, auxiliary equipment, as well as processing mechanisms.
6. Self-propelled machines used in agricultural work and in the production of agricultural products. There is a rule in the law that allows you to exclude certain types of cars from the general accounting of mandatory payments. This is regulated by Article 358 in the second part, and it refers to the following means:
   • tractors;
   • milk and cattle trucks;
   • harvesters;
   • systems for transporting fertilizer or livestock.
7. Stolen vehicles. The first article 357 of the Tax Code regulates the position of taxes for stolen cars. If there is a situation of theft or loss of a car, it is necessary to notify the tax authorities. Since all vehicles are subject to the collection, whether they are in active use or idle, there is no need to pay for a stolen car. To do this, you need to provide documents from law enforcement agencies that will confirm the fact of theft. For this period, registration is suspended for a person, and it is restored when a car is found.

The procedure for calculating the tax on horsepower in 2016

Each owner of any of these modes of transport must conduct an independent calculation what will be the fee. The total amount is calculated by each type of machine, which has its own evaluation criteria. The control of payment of payments is carried out by the services of the tax inspectorate, and this is carried out at the location (registration of the owner or parking area for air and water views).

Payment of the tax rate is made based on the characteristics of each region.

Every year, the owner of the vehicle will receive a letter from the Internal Revenue Service. It provides information with an individual calculation of the monetary charge for the use of transport based on its capacity, that is, horsepower.

To make your own calculation, First you need to find out your regional rate. Features of paying such a fee are that the calculation of the use of road transport for the past year is paid in the next. For example, in order to use the power of the car in 2015, you will need to pay in 2016.

Payment is due by October 1st. Entrepreneurs working in Moscow must do this before February 15th. If a person does not agree with the declared amount, you should not pay less, because they can be fined for a lack.

Basic formulas

Tax Amount = (Tax Rate) x (L/s) - Standard formula.

Tax amount = (Tax rate) x (L/s) x (Number of months of ownership / 12) - If you have owned a car for less than a year.

Tax Rate = (Tax Rate) x (L/s) x (Rate Ratio) - Calculated for luxury cars.

Tax Amount = (Tax Rate) x (L/s) x (Number of Months Owned / 12) x (Rate Ratio) - Calculation for luxury cars if you have owned the car for less than a year.

How to convert kilowatts to horsepower

The automotive environment uses the "horsepower" unit of measure. To calculate it, which is taken to pay the fee, you can use many online services, or you can do the calculations yourself. You need to multiply the engine power by a factor of 1.35962 (one horsepower).

1 kW = 1.35962 hp

For example: 93 kW x 1.35962 = 126.44 hp (the result must be rounded to two decimal places).

Features of horsepower tax control

It is important to follow the rules of taxation so that there is no delay. When this happens, a penalty of 1/300 of the rate set by the Central Bank is charged.

When a car is sold by proxy, the person still owns it and is required to pay the tax banner. In this case, it is important to check that the transport is deregistered.

Under the features of the collection means control over elite brands of cars - they will pay increased taxation. The Ministry of Industry and Trade published a list of such brands:

• Toyota;
• Mercedes-Benz;
• Land Rover;
• Lexus;
• Aston Martin (DB9, Rapide, V8 Vintage etc.);
• BMW (550i, 640i, 730i, etc.);
• Cadillac (CTS-V, Escalade);
• Hyundai;
• Lamborghini
• Audi (A8, Q7, R8, RS, TT RS etc.);
• Jaguar
• Bentley (Flying Spur, GT, GTC, Mulsane, etc.);
• Maserati;
• Jeep;
• Ferrari (458 Italia, California, FF);
• Rolls Royce;
• Volkswagen
• Infinity;
• Porsche;
• Nissan.

Today, taxation services make it possible to simplify the methods of mandatory payment using the Internet. Since control over compliance with accounting is carried out through the state Tax Services, without paying it, it will be impossible to pass technical control, and without it, it will not be possible to use a car at all. This measure makes it possible to exclude evasion from mandatory payments.

The formula for calculating vehicle tax on expensive cars is as follows:

This procedure is provided for by paragraph 2 of Article 362 of the Tax Code of the Russian Federation.

The lists of passenger cars for which the transport tax must be paid, taking into account increasing coefficients, are established by the Ministry of Industry and Trade of Russia.

Situation: how to apply lists of expensive cars when calculating tax ?

When calculating vehicle tax for 2015, use the list published in 2015. When calculating transport tax for 2016 - the list published in 2016.

The lists of vehicles for which the multiplying factor is applied, the Ministry of Industry and Trade of Russia should place on its site no later than March 1 of each year. Each list is applied when calculating the transport tax only for the year in which this list was published (clause 2, article 362 of the Tax Code of the Russian Federation). Therefore, when calculating the transport tax for 2015, use scroll published February 27, 2015. When calculating the transport tax for 2016, be guided by the list published in 2016.

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated June 1, 2015 No. 03-05-04-04/31532 addressed to the Federal Tax Service.

The list of passenger cars is compiled taking into account the Procedure for determining the average cost of cars, approved by order of the Ministry of Industry and Trade of Russia dated February 28, 2014 No. 316. However, in practice, car owners do not apply this order when calculating the transport fee. For them, one thing is important: to which price group in the lists the car model belonging to them belongs. The actual cost of the car or the price at which the car was purchased does not matter for tax calculation. Even if a model included, for example, in the first price group, was purchased for less than 3,000,000 rubles, you still need to calculate the transport tax on the car, taking into account the coefficients provided for this group.

To select a coefficient, determine the duration of the period that has elapsed since the year of manufacture of the car, taking into account the year of manufacture (clause 2 of article 362 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated June 11, 2014 No. 03-05-04-01 / 28303, the Federal Tax Service of Russia dated July 7, 2014 No. BS-4-11/13195).

Use coefficients, including when calculating advance payments (clause 2.1, article 362 of the Tax Code of the Russian Federation).

An example of calculating transport tax on an expensive passenger car for 2015

On the balance sheet of the organization (Moscow) are:

- passenger car Audi A8 (3.0 TFSI) with an engine power of 310 liters. p., 2013 release. The car was purchased in 2014 in the secondary market for 2,500,000 rubles;

- passenger car Mercedes-Benz GL 350 with an engine power of 333 liters. p., 2015 release. The car was purchased in January 2015 at a dealership for 5,200,000 rubles.

Both models are on the list of vehicles for which the transport tax on a car must be charged, taking into account the multiplying coefficient. Despite the fact that the actual cost of Audi is less than 3,000,000 rubles, and Mercedes-Benz is more than 5,000,000 rubles, the transport tax for them must be paid taking into account multiplying factor provided for cars in the price group from 3 to 5 million rubles.

To determine the multiplying factors for 2015, the duration of the periods that have passed since the year of production of cars is:

• for an Audi car, more than two years. Increasing coefficient - 1.1;
• for a Mercedes-Benz vehicle, less than one year. Increasing coefficient -1.5.

The tax rate for this category of cars is 150 rubles. for 1 liter With. (Article 2 of the Law of the City of Moscow dated July 9, 2008 No. 33). Reporting periods for the tax are not established.

The accountant of the organization calculated the transport tax on the car as follows:

• for an Audi car - 51,150 rubles. (310 hp × 150 rubles / hp × 1.1);
• for a Mercedes-Benz car - 74,925 rubles. (333 hp × 150 rubles / hp × 1.5).

Incomplete tax period

An organization may be the owner of a vehicle for an incomplete tax period. For example, if the car was purchased (sold) and registered (deregistered) in the middle of the year. Sometimes vehicles are registered and deregistered during the same reporting (tax) period. In these cases, calculate the amount of transport tax (advance payment) based on the actual number of months of vehicle registration, taking into account the vehicle utilization rate (clause 3, article 362 of the Tax Code of the Russian Federation).

Starting from the calculations for 2016, take the month of registration (deregistration) as a full month if the vehicle was:

• registered before the 15th (inclusive);

• canceled after the 15th.

Do not include the month of registration (deregistration) in the tax calculation if the vehicle was:

• registered after the 15th;

• deregistered until the 15th (inclusive).

Determine the amount of the advance tax payment, taking into account the vehicle utilization rate, using the formula:

Determine the amount of tax, taking into account the coefficient of use of the vehicle, using the formula:

This calculation procedure is recommended in the letters of the Ministry of Finance of Russia dated February 1, 2013 No. 03-05-06-04 / 21, dated March 6, 2009 No. 03-05-06-04 / 24, dated September 23, 2008 No. 03 -05-05-04/23, Federal Tax Service of Russia for Moscow dated December 2, 2008 No. 18-12/1/112010.

Transport tax calculation: an example. The vehicle was purchased and sold within one year. Reporting periods for tax are not set

In March 2015, an organization (Moscow) purchased a truck with an engine power of 155 hp. With. In the same month, the vehicle was registered with the traffic police.

In September 2015, the car was deregistered and sold. Thus, the vehicle was registered with the organization for seven months (March, April, May, June, July, August, September).

The tax rate for the specified car is 38 rubles. for 1 liter With. (Article 2 of the Law of the City of Moscow dated July 9, 2008 No. 33). Reporting periods for the tax are not established.

The amount of tax, taking into account the coefficient of use of the vehicle, is equal to:
155 l. With. × 38 rub./l. With. × 7 months : 12 months = 3436 rubles.

Example of transport tax calculation. The vehicle was registered and deregistered within one year. Tax reporting periods are set

In March, an organization (Elektrostal, Moscow Region) purchased a truck with an engine power of 145 hp. With. The number of years that have passed since the year of manufacture of this car is more than five. In the same month, the transport was registered with the traffic police.

In October, this car was sold and deregistered. Thus, the vehicle was registered with the organization within eight months, including:

• in the first quarter - one month (March);
• in the II quarter - three months (April, May, June);
• in the III quarter - three months (July, August, September);
• in the IV quarter - one month (October).

The amount of the advance payment for the 1st quarter is:

The coefficient of use of the vehicle in the II and III quarters is equal to 1 (3 months : 3 months). Therefore, the amount of the advance payment for the II and III quarters is 1160 rubles. (145 hp × 32 rubles / hp × 1/4).

The amount of transport tax per year is:
145 l. With. × 32 rub./l. With. × 8 months : 12 months = 3093 rubles.

The amount of transport tax that is payable at the end of the year is equal to:
3093 rub. - (387 rubles + 1160 rubles + 1160 rubles) \u003d 386 rubles.

The owner of a vehicle can deregister it in one region and register it in another. For example, when redistributing vehicles between separate divisions of the same organization. In this case, apply the general rules for calculating tax.

If the re-registration took place before the 15th day (inclusive), then for this month the transport tax must be calculated and paid according to the rules in force at the new location of the vehicle. If the re-registration took place after the 15th, then for this month the transport tax must be calculated and paid according to the rules of the region in which the vehicle was originally registered. And starting from the next month, the tax must be calculated and paid according to the rules in force at the new location of the vehicle.

This procedure is established in paragraph 3 of Article 362 of the Tax Code of the Russian Federation.

For cars that are wanted, you do not need to pay tax.

For this, the fact of theft (theft) of the car must be confirmed by the internal affairs authorities (subclause 7, clause 2, article 358 of the Tax Code of the Russian Federation).

If the car was stolen in the middle of the year, use the vehicle utilization factor when calculating the vehicle tax.

Calculate the coefficient based on the number of months during which the car was registered with the traffic police and was not listed as stolen.

Accept the month of registration and the month of theft as full, if the car was:×

tax rate

×

Number of months the vehicle has not been reported stolen

Number of months in the tax period

This calculation procedure follows from paragraph 3 of Article 362 of the Tax Code of the Russian Federation and paragraph 30 of the Guidelines approved by Order of the Ministry of Taxation of Russia dated April 9, 2003 No. BG-3-21 / 177, and confirmed in the letter of the Federal Tax Service of Russia dated April 7, 2010 No. 3-3-07/475.

Example of transport tax calculation. In the middle of the year the car was stolen. Reporting periods for transport tax are not established

In January, a truck with an engine power of 155 hp is listed on the balance sheet of the organization (Moscow). With.

The transport tax rate for the specified vehicle is 38 rubles. for 1 liter With. (Article 2 of the Law of the City of Moscow dated July 9, 2008 No. 33). Reporting periods for the tax are not established.

Thus, the car was in the possession of the organization for nine months (January-April, August-December).

The amount of tax per year is:
155 l. With. × 38 rub./l. With. × 9 months : 12 months = 4418 rubles.

Example of transport tax calculation. In the middle of the year the car was stolen. Reporting periods for transport tax are established

In January, a truck with an engine power of 145 hp was listed on the balance sheet of an organization (Elektrostal, Moscow Region). With. The number of years that have passed since the year of manufacture of this car is more than five.

The tax rate for the specified car is 32 rubles. for 1 liter With. (Article 1 of the Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ).

In April the car was stolen. The fact of hijacking is confirmed by the original certificate of the Department of Internal Affairs.

In August, the car was found and returned to the owner.

The vehicle has been in the organization's possession for nine months, including:

• in the first quarter - three months (January, February, March);
• in the II quarter - one month (April);
• in the III quarter - two months (August, September);
• in the IV quarter - three months (October, November, December).

The amount of the advance payment for the first quarter is equal to:
145 l. With. × 32 rub./l. With. × 1/4 = 1160 rubles.

The amount of the advance payment for the II quarter is:
145 l. With. × 32 rub./l. With. × 1/4 × 1 month : 3 months = 387 rubles.

The amount of the advance payment for the III quarter is:
145 l. With. × 32 rub./l. With. × 1/4 × 2 months : 3 months = 773 rubles.

The amount of transport tax that is payable at the end of the year is:
145 l. With. × 32 rub./l. With. × 9 months : 12 months - (1160 rubles + 387 rubles + 773 rubles) \u003d 1160 rubles.

Each owner of a registered vehicle is obliged to pay tax on it, since transport is an object of taxation. Due to periodic changes in the amount payable, the owners have a desire to calculate the car tax on their own. To avoid penalties and unpleasant surprises, you need to familiarize yourself with the principles of the transport tax system and understand the essence of the transport tax. Legally, according to the Tax Code of the Russian Federation, Art. No. 358 a number of vehicles are exempt from tax.

Vehicles not burdened with the payment of tax:

• rowing and motor boats (if the engine power is less than five hp);
• passenger cars specially equipped for the disabled (if the power is not more than 100 hp). We are talking only about that personal transport, which is acquired (received) with the assistance of the social authorities. protection, in the manner prescribed by law;
• sea, river vessels (fishing);
• cargo, passenger ships (river and sea), which are used by jur. persons or private entrepreneurs for the main activity: freight, passenger transportation;
• combines, tractors and special means of transport that are the property of agricultural associations and are used to perform work related to the production of agricultural products;
• transport, which is under the control of executive authorities, paramilitary structures;
• wanted car;
• helicopters, planes from the arsenal of the medical service;
• ships that are included in the international register of the Russian Federation.

The principle of determining the amount of tax liabilities, i.e. You can calculate the transport tax on a car according to a simplified scheme:
tax rate * engine horsepower = amount payable

To calculate the amount of transport tax in the Tax Code, a table is provided:

At its discretion, the legislature of each region can make adjustments to this table, which means that the tax on identical cars may differ. The calculator below will help you calculate the transport tax online.

Accruals are in accordance with the actual engine power, which is indicated in those. car passport. If the owner has replaced the engine, he is responsible for the registration of changes in the relevant documentation. This is done by writing an application and contacting the traffic police department.

When transferring ownership of a car from one owner to the next, both parties must pay the transport fee if the registration operation is completed within a month. The month during which the transfer of ownership is made is rounded up to the nearest full month. This applies to both parties. This feature is attested in the Tax Code Art. No. 362.

Registration of property rights at the beginning of the next month will help to avoid additional waste that is associated with the payment of a transport fee.

We calculate car tax in 2017 calculator:

Tax for individuals

The transport duty must be paid not only exclusively for cars, but also for any other vehicles that are not included in the category of exceptions, equipped with an engine. You can also calculate car tax using the above formula. If the amount of the payment calculated by you did not match the data of the tax notification, you should contact the tax office at the place of registration of the vehicle for clarification.

Tax for legal entities

The fee is calculated in the same way as for individuals, but with some peculiarities: there are quarterly reporting periods, which are determined for advance payments. Advance tax payment option may not be established. This procedure depends on the decision of the regional authorities.

Features of the order of calculus. Individuals pay vehicle tax according to the calculation of the tax service, legal entities must calculate this amount personally, as well as the amount of advance payments.

Payment procedure

Jur. Individuals can make vehicle tax payments in the following ways:

• together with an advance payment;
• lump sum payment without making an advance payment.

If the system of advance payments works, the transport fee is paid in the amount of 1/4 of the total payment. By the end of the tax period, jur. persons additionally make the missing amount of advance payments. If advance payments are not established, then the tax is normally paid in a single payment.

In some constituent entities of the Russian Federation, the amount of tax depends on the time of operation. Therefore, in order to correctly calculate the amount of transport tax in this case, you need to know the number of years of operation of the car. According to the comments of the authors of the legislative framework, the age of the car is counted not from the moment of release, but from January 1 of the next year.

The calculation of the car tax is made once a year, a similar calculation is made not for the current year, but for the past.

So, as you already understood, the calculation of the required amount to pay the transport tax depends on: power, region of the Russian Federation where the vehicle was registered and its age.

Payment features

In most cases, not only the indicators of the object of taxation, for example, a car, but also how long it has been registered with a particular owner are taken into account. Certain nuances of this system:

For example, a car has been owned for less than a year, the tax is calculated by months, but incomplete in this case is paid as full.

In the event that the vehicle was sold by proxy, then the obligation to make payment will be legally assigned to its actual owner.

As for stolen cars, the transport rent for the period of search and investigative activities will not be charged, however, in order for this item to be taken into account legally, it is necessary to submit a certificate to the tax inspectorate informing about the fact of theft.

Fines and penalties for non-payment

If you had reasons for non-payment of tax, then you will have to resolve the issue by paying a fine, and it is better earlier, because the more you delay, the more significant the penalty will increase. When calculating a fine, the following positions are taken into account: the amount of arrears, the number of days of delay, the refinancing rate.

If you do not pay receipts, then the case goes to court. If the meeting recognizes the fact of non-payment of taxes due to the fault of the owner, and not because of the oversight of the representatives of the traffic police (for example, late delivery of the receipt), a decision is made to recover the unpaid amount from the debtor. After the issue of activation is entrusted to the bailiffs, who will work out possible options for withdrawing the debt. First of all, they check the availability of accounts and funds on them belonging to the debtor in banking systems, then the required amount is forcibly written off.

In addition, an unpleasant and effective measure is restriction of the vehicle owner's travel abroad. Most debtors are in a hurry to pay off their debts so as not to spoil their lives with restrictions and sanctions. In addition to a spoiled foreign vacation, non-fulfillment of tax obligations can lead to a restriction of the right to use a personal vehicle. For example, without providing a document informing about the absence of debt, a motorist will not receive a ticket for passing a technical inspection. Also, difficulties will certainly arise if there is a desire to sell the car, because it will not be deregistered until the tax obligations are fully met.

Summing up, it is worth saying - only by paying the transport tax can you use a car with peace of mind. The amount of payment is primarily affected by the power of the car and the peculiarities of the legislative framework of the region of the Russian Federation in which your vehicle is registered. The car tax calculator from 2017 presented above will help you calculate the amount. Individuals make payment according to the receipt, legal entities calculate the amount payable on their own. And what is important: your taxes go to the repair and construction of roads, so the pleasure of driving without bumps largely depends on the conscientious payment of dues!