Transport tax in the tax code of the Russian Federation. Transport tax (Article 28 of the Tax Code of the Russian Federation) Tax Code transport tax

MOSCOW CITIES

About transport tax

Document as amended by:
Law of the city of Moscow dated November 24, 2010 N 50 (Tverskaya, 13, N 146, 07.12.2010, Bulletin of the Mayor and the Government of Moscow, special issue N 1, 30.11.2010);
(Bulletin of the Mayor and the Government of Moscow, N 66, 11/29/2012);
(Official website of the Moscow City Duma www.duma.mos.ru, March 28, 2014) (applies to legal relations that arose from January 1, 2013);
Law of the City of Moscow No. 15 of April 16, 2014 (Official website of the Moscow City Duma www.duma.mos.ru, April 25, 2014);
(Official website of the Moscow City Duma www.duma.mos.ru, 04/08/2015) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, 07/21/2017) (applies to legal relations that arose from January 1, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, November 30, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, November 25, 2019) (for the procedure for entry into force, see).
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This Law, in accordance with Chapter 28 of the Tax Code of the Russian Federation, establishes a transport tax on the territory of the city of Moscow.

Article 1. General provisions

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From January 1, 2021, by the Law of the City of Moscow dated November 20, 2019 N 29, Article 1 of this Law will be amended.
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Article 1. General provisions

This Law, in accordance with the territory of the city of Moscow, determines the transport tax rates (hereinafter referred to as the tax), the procedure and terms for paying the tax, and tax benefits.

Article 2. Tax rates

Tax rates are set accordingly based on engine power, jet engine thrust or gross tonnage of vehicles, based on one horsepower of vehicle engine power, one kilogram of jet engine propulsion, one register ton, one unit of gross vehicle tonnage or unit of vehicle in the following sizes:
(Paragraph as amended, entered into force on January 1, 2020 by the Law of the City of Moscow dated November 20, 2019 N 29.


Name of the object of taxation	Tax rate (in rubles)
Passenger cars with engine power (from each horsepower):

over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive
over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive
over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive
over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive
over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive
over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive

Motorcycles and scooters with engine power (per horsepower):
up to 20 hp (up to 14.7 kW) inclusive
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive
over 35 hp (over 25.74 kW)
Buses with engine power (per horsepower):
up to 110 hp (up to 80.9 kW) inclusive
over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive
over 200 hp (over 147.1 kW)
Trucks with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive
over 250 hp (over 183.9 kW)
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (per horsepower)
Snowmobiles, snowmobiles with engine power (per horsepower):
up to 50 hp (up to 36.77 kW) inclusive
over 50 hp (over 36.77 kW)
Boats, motor boats and other water vehicles with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive

Yachts and other motor-sailing vessels with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp (over 73.55 kW)
Watercraft with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp (over 73.55 kW)
Non-self-propelled (towed) ships for which the gross tonnage is determined (from each registered ton of gross tonnage or unit of gross tonnage in case the gross tonnage is determined without indicating the dimensions)
(Line as amended, put into effect on January 1, 2020 by the Law of the City of Moscow dated November 20, 2019 N 29.
Airplanes, helicopters and other aircraft with engines (per horsepower)
Aircraft with jet engines (per kilogram of thrust force)
Other water and air vehicles without engines (per vehicle unit)

(Article as amended, entered into force on January 1, 2013 by the Law of the City of Moscow dated November 14, 2012 N 55.

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From January 1, 2021, by the Law of the City of Moscow dated November 20, 2019 N 29, Article 3 of this Law will be amended.
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Article 3. Procedure and terms for payment of tax

1. Taxpayers - organizations shall pay tax no later than February 5 of the year following the expired tax period. During the tax period, the payment of advance tax payments by taxpayers - organizations is not made.
Law of the city of Moscow dated April 1, 2015 N 15, applies to legal relations that arose from January 1, 2015.

2. The part became invalid from January 1, 2015 - the Law of the city of Moscow of April 16, 2014 N 15 ..

3. The tax for each vehicle is paid in full rubles (50 kopecks and more are rounded up to the whole ruble, and less than 50 kopecks are not taken into account).

4. Overpaid amounts of tax shall be credited against regular payments or returned to the taxpayer in accordance with the procedure established by the Tax Code of the Russian Federation.

Article 4. Tax incentives

1. The following are exempt from paying tax:

1) organizations providing services for the carriage of passengers by public urban passenger transport - for vehicles carrying passengers (except for taxis);

2) residents of special economic zones of a technology-innovative type created on the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered to these residents, from the moment they are included in the register of residents of a special economic zone. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle. The right to a benefit is confirmed by an extract from the register of residents of the special economic zone, issued by the management body of the special economic zone;
(The paragraph as amended, entered into force on August 21, 2017 by the Law of the City of Moscow dated July 12, 2017 N 23, applies to legal relations that arose from January 1, 2017.

2.1) organizations recognized as managing companies of special economic zones and carrying out activities for the purpose of implementing agreements on the management of special economic zones - in relation to vehicles registered to these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation economic zones. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle;
(The clause is additionally included from August 21, 2017 by the Law of the City of Moscow dated July 12, 2017 N 23, applies to legal relations that arose from January 1, 2017)

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From January 1, 2028, the Law of the City of Moscow dated November 29, 2017 N 45, paragraph 2.2 of part 1 of this article is recognized as invalid.
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2.2) the management companies of the international medical cluster and project participants that have concluded agreements on the implementation of the project with the management company of the international medical cluster and are carrying out project implementation activities on the territory of the international medical cluster - in relation to vehicles registered to the management companies of the international medical cluster and project participants . Benefits are granted to project participants from the moment of concluding an agreement on the implementation of the project with the management company of the international medical cluster;
(The paragraph is additionally included from January 1, 2018 by the Law of the City of Moscow dated November 29, 2017 N 45)

3) Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees - for one vehicle registered for citizens of these categories;

4) veterans of the Great Patriotic War, invalids of the Great Patriotic War - for one vehicle registered for citizens of these categories;

5) veterans of military operations, invalids of military operations - for one vehicle registered for citizens of these categories;

6) disabled people of groups I and II - for one vehicle registered for citizens of these categories;

7) former minor prisoners of concentration camps, ghettos, other places of detention created by the Nazis and their allies during the Second World War - for one vehicle registered for citizens of these categories;

8) one of the parents (adoptive parents), guardian, guardian of a disabled child - for one vehicle registered for citizens of these categories;

9) persons who have cars with engine power up to 70 horsepower (up to 51.49 kW) inclusive - for one vehicle of the specified category registered for these persons;

10) one of the parents (adoptive parents) in a large family - for one vehicle registered for citizens of these categories;

11) individuals entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-I "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster", federal laws of November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation impact due to nuclear tests at the Semipalatinsk test site ", - for one vehicle registered for citizens of these categories;

12) individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents at nuclear installations at weapons and military facilities - for one vehicle registered for citizens of these categories;

13) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - for one vehicle registered for citizens of these categories.

14) one of the guardians of a disabled person from childhood, recognized by the court as incompetent - for one vehicle registered for citizens of this category.
(The part is additionally included from April 28, 2014 by the Law of the City of Moscow dated March 19, 2014 N 11, applies to legal relations that arose from January 1, 2013)

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From January 1, 2025, the Law of the City of Moscow dated November 20, 2019 N 29 in paragraph 15 of this article becomes invalid.
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15) persons who have vehicles equipped exclusively with electric motors - in relation to the said vehicles registered to these persons.
(The clause is additionally included from January 1, 2020 by the Law of the City of Moscow dated November 20, 2019 N 29)

2. For taxpayers who are natural persons, the benefits established by part 1 of this article are granted upon the application of the taxpayer. If the taxpayer has the right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer.
(Part as amended by the Law of the City of Moscow of April 1, 2015 N 15; as amended by the Law of the City of Moscow of November 29, 2017 N 45.

3. The benefits established by paragraph 1 of this article do not apply to water, air vehicles, snowmobiles and motorized sledges.

4. In the event of the emergence (loss) of the right to benefits during the tax period, the tax amount is calculated taking into account the coefficient determined as the ratio of the number of full months preceding the month (following the month) of the emergence (loss) of the right to benefits to the number of calendar months in the tax period. period. In this case, the coefficient is calculated up to three decimal places.

5. The benefits established by paragraphs 3-8 and 11-14 of part 1 of this article do not apply to cars with an engine power of over 200 hp. (over 147.1 kW).
(The part is additionally included from January 1, 2013 by the Law of the City of Moscow of November 14, 2012 N 55; as amended by the Law of the City of Moscow of March 19, 2014 N 11, applies to legal relations that arose from January 1 2013.

Article 5 Final Provisions

2. Recognize as invalid:

1) Law of the city of Moscow dated October 23, 2002 N 48 "On transport tax";

3) Law of the City of Moscow of October 1, 2003 N 57 "On Amendments to the Law of the City of Moscow of October 23, 2002 N 48 "On Transport Tax";

6) Law of the City of Moscow of June 29, 2005 N 30 "On Amendments to the Law of the City of Moscow of October 23, 2002 N 48 "On Transport Tax";

7) Law of the City of Moscow dated November 9, 2005 N 53 "On Amendments to the Law of the City of Moscow dated October 23, 2002 N 48 "On Transport Tax";

8) Law of the City of Moscow of April 26, 2006 N 17 "On Amending Articles 8 and 9 of the Law of the City of Moscow of October 23, 2002 N 48 "On Transport Tax".

Mayor of Moscow
Yu.M. Luzhkov

Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"

Tax Code of the Russian Federation, part 2

Chapter 28. TRANSPORT TAX

Article 356. General provisions

The transport tax (hereinafter referred to in this chapter as the tax) is established by this Code and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with this Code by the 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.

When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this Chapter. In relation to taxpaying organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing the tax, also determine the procedure and terms for paying the tax.

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Article 357. Taxpayers

Taxpayers of the tax (hereinafter referred to in this chapter as taxpayers) are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this Article.

For vehicles registered to individuals, acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of a vehicle before the official publication of this Federal Law, the taxpayer is the person specified in such a power of attorney. In this case, the persons on which these vehicles are registered shall notify the tax authority at their place of residence of the transfer of these vehicles on the basis of a power of attorney.

Not recognized by taxpayers persons who are the organizers of the XXII Olympic Winter Games and the XI Paralympic Winter Games 2014 in the city of Sochi in accordance with Article 3 of the Federal Law of December 1, 2007 N 310-FZ "On the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games 2014 year in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and the introduction of amendments to certain legislative acts of the Russian Federation", as well as persons who are marketing partners of the International Olympic Committee in accordance with Article 3.1 of the said Federal Law, in relation to vehicles owned by them on the right property and used solely in connection with the organization and (or) holding of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in the city of Sochi and the development of the city of Sochi as a mountain climatic resort.

FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation" are not recognized as taxpayers ".

The confederation, national football associations (including the Russian Football Union), the Russia-2018 Organizing Committee, subsidiaries of the Russia-2018 Organizing Committee, FIFA media information producers, suppliers of FIFA goods (works, services) specified in Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", in relation to vehicles owned by them and used only for the purpose of measures provided for by the said Federal Law.

Article 358. Object of taxation

1. The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motor sledges, motor boats, hydrocycles, non-self-propelled (towed vessels ) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.

2. Not subject to taxation:

1) rowing boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower;

2) passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through the social protection authorities in the manner prescribed by law;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) of organizations and individual entrepreneurs, the main activity of which is the implementation of passenger and (or) cargo transportation;

(as amended by Federal Law No. 368-FZ of December 27, 2009)

5) tractors, self-propelled harvesters of all brands, special vehicles (milk trucks, livestock trucks, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance) registered with agricultural producers and used in agricultural work for the production of agricultural products ;

6) vehicles belonging on the right of operational management to federal executive authorities, where military and (or) equivalent service is provided for by law;

7) wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical service;

9) ships registered in the Russian International Register of Ships;

10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

Article 359. Tax base

1. The tax base is determined by:

1) in relation to vehicles with engines (with the exception of vehicles specified in subparagraph 1.1 of this paragraph), as the engine power of the vehicle in horsepower;

1.1) in relation to air vehicles for which the jet engine thrust is determined - as the nameplate static thrust of the jet engine (total nameplate static thrust of all jet engines) of the air vehicle in takeoff mode on the ground in kilograms of force;

2) in relation to water non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a vehicle unit.

2. With regard to vehicles specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of this article, the tax base is determined separately for each vehicle.

In relation to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.

Article 360. Tax period. Reporting period

1. A calendar year is recognized as a tax period.

2. The reporting periods for taxpaying organizations are the first quarter, the second quarter, the third quarter.

3. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation shall have the right not to establish reporting periods.

Article 361. Tax rates

1. Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross tonnage of the vehicle, based on one horsepower of the vehicle engine power, one kilogram of jet engine thrust, one register ton of the vehicle or one unit vehicle in the following dimensions:

Name of the object of taxation	Tax rate (in rubles)
Passenger cars with engine power (from each horsepower):





Motorcycles and scooters with engine power (per horsepower):
up to 20 hp (up to 14.7 kW) inclusive
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive
over 35 hp (over 25.74 kW)
Buses with engine power (per horsepower):
up to 200 hp (up to 147.1 kW) inclusive
over 200 hp (over 147.1 kW)
Trucks with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive
over 250 hp (over 183.9 kW)
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (per horsepower)
Snowmobiles, snowmobiles with engine power (per horsepower):
up to 50 hp (up to 36.77 kW) inclusive
over 50 hp (over 36.77 kW)
Boats, motor boats and other water vehicles with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive

Yachts and other motor-sailing vessels with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp (over 73.55 kW)
Watercraft with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp (over 73.55 kW)
Non-self-propelled (towed) ships for which the gross tonnage is determined (per each registered ton of gross tonnage)
Airplanes, helicopters and other aircraft with engines (per horsepower)
Aircraft with jet engines (per kilogram of thrust force)
Other water and air vehicles without engines (per vehicle unit)

2. The tax rates specified in paragraph 1 of this article may be increased (reduced) by the laws of the constituent entities of the Russian Federation, but not more than ten times.

The specified limitation on the amount of reduction in tax rates by the laws of the constituent entities of the Russian Federation does not apply to passenger cars with engine power (per horsepower) up to 150 hp. (up to 110.33 kW) inclusive.

3. It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of manufacture of vehicles, and (or) their environmental class.

The number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year in calendar years from the year following the year of manufacture of the vehicle.

4. If the tax rates are not determined by the laws of the constituent entities of the Russian Federation, taxation is carried out at the tax rates specified in paragraph 1 of this article.

Article 362

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.

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.

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 - 5. Lost their power. - Federal Law of July 23, 2013 N 248-FZ.

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.

Article 363

1. Payment of tax and advance tax payments shall be made by taxpayers to the budget at the location of vehicles.

The procedure and terms for paying tax and advance tax payments for taxpaying organizations are established by the laws of the subjects of the Russian Federation. At the same time, the tax payment deadline cannot be set earlier than the deadline provided for by paragraph 3 of Article 363.1 of this Code.

The tax is payable by taxpayers - individuals no later than December 1 of the year following the expired tax period.

2. During the tax period, taxpaying organizations shall pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. Upon the expiration of the tax period, taxpaying organizations shall pay the amount of tax calculated in accordance with the procedure provided for by paragraph 2 of Article 362 of this Code.

3. Taxpayers - individuals pay transport tax on the basis of a tax notice sent by a tax authority.

A tax notice may be sent for no more than three tax periods preceding the calendar year in which it was sent.

The taxpayers specified in the first paragraph of this clause shall pay tax for no more than three tax periods preceding the calendar year of sending the tax notice specified in the second paragraph of this clause.

The refund (offset) of the amount of overpaid (collected) tax in connection with the recalculation of the amount of tax is carried out for the period of such recalculation in the manner prescribed by Articles 78 and 79 of this Code.

Article 363.1. Tax return

1. Taxpayers-organizations, upon the expiration of the tax period, submit to the tax authority at the location of vehicles a tax declaration on tax.

3. Tax declarations for tax shall be submitted by taxpaying organizations no later than February 1 of the year following the expired tax period.

4. Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit tax returns to the tax authority at the place of registration as the largest taxpayers.

When introducing a tax, the legislative (representative) bodies of a constituent entity of the Russian Federation determine the tax rate within the limits established by this Code, the procedure and terms for its payment.

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Article 357. Taxpayers

Article 358. Object of taxation

2. Are not subject to taxation:

1) rowing boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower;

3) fishing sea and river vessels;

6) vehicles belonging on the right of operational management to federal executive authorities, where military and (or) equivalent service is provided for by law;

7) wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical service;

9) ships registered in the Russian International Register of Ships.

Article 359. Tax base

1. The tax base is determined by:

1) in relation to vehicles with engines (with the exception of vehicles specified in subparagraph 1.1 of this paragraph), as the engine power of the vehicle in horsepower;

2) in relation to water non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a vehicle unit.

2. With regard to vehicles specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of this article, the tax base is determined separately for each vehicle.

In relation to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.

Article 360. Tax period. Reporting period

1. A calendar year is recognized as a tax period.

2. Reporting periods for taxpayers who are organizations are the first quarter, the second quarter, the third quarter.

3. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation shall have the right not to establish reporting periods.

Article 361. Tax rates

┌───────────────────────────────────────────────── ──────┬────────────────────┐ │ Name of object of taxation │Tax rate │ │ │ (in rubles) │ └─────────── ──────────────────────────────────────────────┴─── ───────────────┘ Passenger cars with engine power (per horsepower):

110.33 kW) inclusive 3.5

147.1 kW) inclusive 5

kW) inclusive 7.5

over 250 hp (over 183.9 kW) 15

Motorcycles and scooters with engine power (per horsepower):

up to 20 hp (up to 14.7 kW) inclusive 1

over 20 hp up to 35 hp (over 14.7 kW to 25.74

kW) inclusive 2

over 35 hp (over 25.74 kW) 5

Buses with engine power (per horsepower):

up to 200 hp (up to 147.1 kW) inclusive 5

over 200 hp (over 147.1 kW) 10

Trucks with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive 2.5

over 100 hp up to 150 hp (over 73.55 kW up to

110.33 kW) inclusive 4

over 150 hp up to 200 hp (over 110.33 kW up to

147.1 kW) inclusive 5

over 200 hp up to 250 hp (over 147.1 kW to 183.9

kW) inclusive 6.5

over 250 hp (over 183.9 kW) 8.5

Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (per horsepower) 2.5 Snowmobiles, snowmobiles with engine power (per horsepower):

up to 50 hp (up to 36.77 kW) inclusive 2.5

over 50 hp (over 36.77 kW) 5

Boats, motor boats and other water vehicles with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive 10

over 100 hp (over 73.55 kW) 20

Yachts and other motor-sailing vessels with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive 20

over 100 hp (over 73.55 kW) 40

Watercraft with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive 25

over 100 hp (over 73.55 kW) 50

Non-self-propelled (towed) ships for which the gross tonnage is determined (per registered ton of gross tonnage) 20 Airplanes, helicopters and other aircraft with engines (per horsepower) 25 Airplanes with jet engines (per kilogram of thrust) 20 Other water and air vehicles without engines (per vehicle unit) 200

2. The tax rates specified in paragraph 1 of this article may be increased (reduced) by the laws of the constituent entities of the Russian Federation, but not more than ten times.

Article 362

1. Taxpayers that are organizations calculate the amount of tax and the amount of the advance tax payment on their own. The amount of tax payable by taxpayers who are natural persons 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 on 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 taxpayers that are organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

2.1. Taxpayers that are organizations calculate the amounts of advance tax payments after the end of each reporting period in the amount of one fourth of the product of the relevant tax base and the tax rate.

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. In this case, the month of registration of the vehicle, as well as the month of removal of the vehicle from registration, is taken as a full month. In case of registration and de-registration of a vehicle within one calendar month, the specified month is taken as one full month.

4. Bodies carrying out state registration of vehicles are obliged to report to the tax authorities at their location about vehicles registered or deregistered with these bodies, as well as about persons on whom vehicles are registered, within 10 days after their registration or deregistration.

5. Bodies carrying out state registration of vehicles are obliged to report to the tax authorities at their location information about vehicles, as well as about persons on whom vehicles are registered, as of December 31 of the expired calendar year until February 1 of the current calendar year, as well as any related changes that occurred during the previous calendar year.

The information specified in paragraphs 4 and 5 of this article shall be submitted by the bodies carrying out the state registration of vehicles, in the forms approved by the federal executive body authorized to control and supervise in the field of taxes and fees.

Article 363

1. Payment of tax and advance tax payments shall be made by taxpayers to the budget at the location of vehicles in the manner and within the time limits established by the laws of the subjects of the Russian Federation.

At the same time, the deadline for tax payment for taxpayers who are organizations cannot be set earlier than the deadline provided for by paragraph 3 of Article 363.1 of this Code.

The tax payment deadline for taxpayers who are natural persons cannot be set earlier than November 1 of the year following the expired tax period.

2. During the tax period, taxpayers that are organizations shall pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. Upon the expiration of the tax period, taxpayers who are organizations shall pay the amount of tax calculated in accordance with the procedure provided for by paragraph 2 of Article 362 of this Code.

3. Taxpayers who are individuals pay transport tax on the basis of a tax notice sent by a tax authority.

A tax notice may be sent for no more than three tax periods preceding the calendar year in which it was sent.

Article 363.1. Tax return

1. Taxpayers who are organizations upon the expiration of the tax period shall submit to the tax authority at the location of vehicles a tax declaration on tax.

3. Tax declarations for tax shall be submitted by taxpayers who are organizations no later than February 1 of the year following the expired tax period.

4. Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit tax returns to the tax authority at the place of registration as the largest taxpayers.

Chapter 28- the full text of the document with comments from legal experts and the opportunity to exchange opinions and experiences with legal professionals, leave your opinion or ask questions about the articles of codes and laws, see the comments of experienced colleagues.

Federal Law No. 131-FZ of October 20, 2005 amended this Code, which shall enter into force on January 1, 2006, but not earlier than one month after the official publication of the said Federal Law.

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Article 357 of the Tax Code of the Russian Federation - Taxpayers

Federal Law No. 310-FZ of December 1, 2007 amended this Code with effect from January 1, 2008, but not earlier than one month after the official publication of the said Federal Law and not earlier than the 1st day the next tax period for transport tax.

Taxpayers of tax (hereinafter referred to in this chapter as taxpayers) are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation in accordance with this Code, unless otherwise provided by this article.

Article 358 of the Tax Code of the Russian Federation - Object of taxation

2. Are not subject to taxation:

1) rowing boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) of organizations, the main activity of which is the implementation of passenger and (or) cargo transportation;

6) vehicles owned by the right of economic management or operational management of federal executive bodies, where military and (or) service equivalent to it is legally provided;

7) wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical service;

Federal Law No. 168-FZ of December 20, 2005 supplemented paragraph 2 of this Code with subparagraph 9, which shall enter into force on January 1, 2006, but not earlier than one month after the official publication of the said Federal Law

9) ships registered in the Russian International Register of Ships.

Article 359 of the Tax Code of the Russian Federation - Tax base

Federal Law No. 108-FZ of August 20, 2004 amended this Code. The amendments shall enter into force on January 1, 2005.

1. The tax base is determined by:

1) in relation to vehicles with engines (with the exception of vehicles specified in subparagraph 1.1 of this paragraph), as the engine power of the vehicle in horsepower;

2) in relation to water non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a vehicle unit.

2. With regard to vehicles specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of this article, the tax base is determined separately for each vehicle.

In relation to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.

Article 360 of the Tax Code of the Russian Federation - Tax period. Reporting period

Federal Law No. 131-FZ of October 20, 2005 reworded this Code and shall enter into force on January 1, 2006, but not earlier than one month after the official publication of the said Federal Law.

1. A calendar year is recognized as a tax period.

2. Reporting periods for taxpayers who are organizations are the first quarter, the second quarter, the third quarter.

3. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation shall have the right not to establish reporting periods.

Article 361 of the Tax Code of the Russian Federation - Tax rates

Federal Law No. 108-FZ of August 20, 2004 amended paragraph 1 of this Code. The amendments shall enter into force on January 1, 2005.

1. Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross tonnage of vehicles, category of vehicles per one horsepower of the vehicle engine power, one kilogram of jet engine thrust, one register ton of the vehicle means or vehicle unit in the following sizes:

2. The tax rates specified in paragraph 1 of this article may be increased (reduced) by the laws of the subjects of the Russian Federation, but not more than five times.

3. It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the useful life of vehicles.

Article 362 of the Tax Code of the Russian Federation - The procedure for calculating the amount of tax and the amount of advance tax payments

Federal Law No. 131-FZ of October 20, 2005 amended this Code, which shall enter into force on January 1, 2006, but not earlier than one month after the official publication of the said Federal Law.

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.

Article 363

Federal Laws No. 62-FZ of June 18, 2005 and No. 131-FZ of October 20, 2005 amended this Code and shall enter into force on January 1, 2006.

1. Payment of tax and advance tax payments shall be made by taxpayers at the location of vehicles in the manner and within the time limits established by the laws of the subjects of the Russian Federation.

At the same time, the tax payment deadline for taxpayers who are organizations cannot be set earlier than the deadline provided for by paragraph 3 of this Code.

2. During the tax period, taxpayers that are organizations shall pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. Upon the expiration of the tax period, taxpayers that are organizations shall pay the amount of tax calculated in accordance with the procedure provided for by paragraph 2 of this Code.

3. Taxpayers who are individuals pay transport tax on the basis of a tax notice sent by a tax authority.

Article 363.1. Tax return

Federal Law No. 268-FZ of December 30, 2006 amended this Code. The amendments shall enter into force on January 1, 2008.

1. Taxpayers that are organizations upon the expiration of the tax period shall submit to the tax authority at the location of vehicles, unless otherwise provided by this article, a tax declaration on tax.

The tax return form is approved by the Ministry of Finance of the Russian Federation.

2. Taxpayers that are organizations and pay advance tax payments during a tax period shall, at the end of each reporting period, submit to the tax authority at the location of vehicles, unless otherwise provided by this article, a tax calculation on advance tax payments.

The tax calculation form for advance tax payments is approved by the Ministry of Finance of the Russian Federation.

3. Tax declarations for tax shall be submitted by taxpayers no later than February 1 of the year following the expired tax period.

Tax calculations for advance tax payments are submitted by taxpayers during the tax period no later than the last day of the month following the expired reporting period.

4. Taxpayers classified as the largest taxpayers in accordance with this Code shall submit tax declarations (calculations) to the tax authority at the place of registration as the largest taxpayers.

The main law governing taxation is the Tax Code. It establishes general rules to which all regional laws must obey.

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Also, the Tax Code does not establish a list and grounds for preferential taxation, again delegating this right to regional legislation.

Objects of taxation are given in the form of a list. There is also a special list of transport, which is not subject to taxation.

The list of these vehicles is given in paragraph 2 of Art. 358. To determine the tax base, it is necessary to be guided by.

According to this article, the basis for taxation is determined in relation to vehicles with an engine - power in hp. Air transport exception.

The position of the legislator regarding the taxation of individual entrepreneurs is interesting. According to the Tax Code, the individual entrepreneurs are not singled out as a separate section of payers.

Since the law connects the fact of the occurrence of the obligation to pay tax with the registration of a vehicle, individual entrepreneurs pay this tax as individuals. An explanation of this position was given in Post. 11 Arbiter. Ships dated 03/19/2015.

The same position is justified in the rules for registering a vehicle with the traffic police, which provides that vehicles are registered only for the owners of the vehicle - physical. or legal persons specified in the document, which is authorized to confirm the right of ownership:

Contract of sale;
Help account.

From individuals

Tax for individuals is calculated according to the formula

Tax \u003d Tax rate * car power.

In other words, the tax rate is multiplied by the number of horsepower in the car's engine. The calculation form is simple, however, there are some nuances that you need to know.

A similar formula is used if the car has been owned for a full year. But rarely, when buying a car coincides with the January holidays. Since people buy cars throughout the year, it is important to know how the tax is calculated in this case.

The main difference lies in the fact that it determined that quarters are recognized as reporting periods for organizations.

However, the same article establishes the rule that regional legislation may not establish such reporting periods. But unless otherwise provided by local law, the general rule applies.

Tax payment is made by self-assessed organizations in accordance with the above formula.

In order to determine the amount of the advance, it is necessary to divide the annual amount calculated according to the formula into 4 parts.

And each reporting period is paid ¼ of the accrued amount for the tax period. Also, local legislation may specify the obligation to pay by advance payments.

The law defines the tax period as one calendar year.

According to all organizations that are required to pay transport tax submit a tax return. This declaration shall be submitted no later than February 1 for the previous year.

Based on the calculation of the accrued amount and paid advances. The difference between them is payable to the budget

What is said about benefits

Tax benefits allocated in a separate article are given in Art. 361.1. tax code. It must be remembered that the establishment of benefits for this type of tax is in the hands of regional legislation, since the transport tax goes to the budget of the constituent entities of the Russian Federation.

Consequently, all major benefits for individuals and businesses are defined in local laws.

The Tax Code reflects only one benefit associated with large cars.

There are several conditions for the taxpayer to take advantage of this benefit:

the car must have a GVW of more than 12 tons;
the vehicle must be registered in the vehicle registry of the toll collection system.

The fee is levied on heavy vehicles that cause the most damage to public roads.

For such taxpayers, the calculation of the tax is carried out in proportion to the payment for damages. In other words, the tax will not have to be paid only on the condition that the payment for damage is equal to or exceeds the calculated tax amount for this vehicle.

In the event that the amount of tax is greater than the fee for compensation for harm, the benefit is granted for the amount of the fee. The amount exceeding this payment is subject to payment to the budget.

Transport tax in the tax code of the Russian Federation. Transport tax (Article 28 of the Tax Code of the Russian Federation) Tax Code transport tax

Article 1. General provisions

Article 2. Tax rates

Article 4. Tax incentives

Article 5 Final Provisions

Article 357. Taxpayers

Article 358. Object of taxation

Article 359. Tax base

Article 360. Tax period. Reporting period

Article 361. Tax rates

Article 362

Article 363

Article 363.1. Tax return

Article 357 of the Tax Code of the Russian Federation - Taxpayers

Article 358 of the Tax Code of the Russian Federation - Object of taxation

Article 359 of the Tax Code of the Russian Federation - Tax base

Article 361 of the Tax Code of the Russian Federation - Tax rates

Article 362 of the Tax Code of the Russian Federation - The procedure for calculating the amount of tax and the amount of advance tax payments

Article 363

Article 363.1. Tax return

From individuals

What is said about benefits

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