Transport tax: rates, payment terms, declaration

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Each car owner must remember his obligation to pay transport tax. It is calculated depending on the technical parameters of the car. Often, various changes are made to the legislation regarding this fee, but it still has not been abolished. Therefore, car owners need to regularly correctly calculate it and pay it in a timely manner. If there are no payments, this will be the basis for the accrual of fines.

Highlights

Since 2016, bills intended to abolish the transport tax have been regularly submitted to the State Duma for consideration, but they have not been adopted, therefore this fee must be paid in 2018.

Many car owners believe that the calculation is wrong and unfair, so their rights are infringed. This tax is represented by a payment levied on each car owner. According to the tax code, the payment must be paid by citizens on whom the car is directly registered. It does not matter whether the owner is an individual or a company.

To calculate this feeit is required to use the transport tax rates established by the regional authorities. For calculation, the tax base is multiplied by the rate, as well as by a multiplying factor, the size of which is set for each car separately, depending on its value.

Individuals should not do the calculation themselves, since this process is carried out by employees of the Federal Tax Service, after which they send receipts for payment to the address of the taxpayers.

What counts?

Different indicators are used to determine the amount of tax. It is possible to calculate the transport tax if you have the following information:

• car power;
• the age of the car, and it takes into account not the time when the car was actually used, but the date of its release;
• if the calculation is carried out for air transport, then thrust is additionally taken into account in the calculation;
• if you need to determine the amount of the fee for water transport, then the capacity is determined.

The increase factor is set by the authorities, for which the estimated cost of the car is taken into account, as well as the year of its production.

Why wasn't the excise tax replaced?

It was planned that in 2018 this tax would be replaced by an excise tax. This was due to the fact that the excise tax on gasoline required for transport has increased. Many people are outraged by the refusal to eliminate the tax, but the reason is that the tax on cars is regional, but excises are considered federal taxes. Excises are paid by producers of various goods, not by buyers, butVehicle tax must be paid by the owner of the vehicle. Therefore, the abolition of the transport tax is considered impossible for the time being.

Who is the payer?

Initially, it is important to figure out who should pay this fee. It is mandatory for all car owners, so even a transport tax is charged for legal entities. The difference between individuals and companies lies in different rates, and organizations must independently deal with the calculation. Their responsibilities include the preparation and submission of the declaration. In Art. 357 lists all payers of such a fee.

Which cars are eligible?

This fee is required to be assigned benefits. As a standard, they are determined by regional authorities, since this type of tax is considered regional. Also, for some types of vehicles, you do not need to pay funds. Therefore, preferential transport includes:

• boats with engines whose engine capacity does not exceed 5 liters. p.;
• cars designed for the disabled, so they are equipped with special devices that allow people with disabilities to drive the car, but their power must be less than 100 hp. p.;
• equipment used to perform agricultural work;
• wanted cars.

If the car was stolen, the owner must promptly report this to the police, as a result of which the search process will begin. The information is transferred to the Federal Tax Service, so until the moment the car is found, the transport will not be charged.tax.

If just a person does not use a car for some time, for example, he loses his driver's license or is afraid to drive in the winter, this is not a reason to stop transferring funds to the regional budget. Accrual is made from the moment of registration of the car.

Who may not pay the fee?

Regional authorities make their own decision as to which categories of citizens can be exempted from the need to pay car tax. Most often this includes pensioners, the disabled, large families or low-income citizens. To find out if transport tax benefits are offered in a particular region, you should contact the local administration or the branch of the Federal Tax Service. They are issued independently by taxpayers, therefore they have a declarative character.

Transport tax in 2018 is not required to be paid by owners of trucks. This innovation is due to the fact that companies and individuals involved in freight transportation have too high a financial burden. Therefore, they are now exempt from paying this fee from the beginning of the year. This measure applies only to trucks weighing less than 12 tons.

Do I need to pay a pensioner's fee?

Benefits can be established at the federal and regional levels. To learn about the possibilities of exemption from paying the fee, you must directly contact the city administration or the department of the Federal Tax Service. The legislation does not require the payment of transport tax by pensioners.

Exemption is given to old-age pensioners, which include men over 60 and women over 55.

How is the benefit issued?

If a person finds out that he is a beneficiary, so he can receive a discount on the fee or not pay it at all, then he must independently process this relief. To do this, the following actions are performed:

• gathering documents confirming that a person is classified as a privileged category of the population;
• an application for a benefit is being drawn up;
• documentation is transferred to the department of the Federal Tax Service.

If there are no grounds for refusal, then for the next year the tax will be calculated based on the benefits received. It is the tax office that does the calculations. Vehicle tax must be paid by December 1 of the following year.

Calculation rules

The main purpose of the tax on cars is the need for local authorities to receive money to maintain the optimal condition of the roads. Often people are faced with the fact that the road surface in their city is in a deplorable state, so they simply stop paying the fee. This only leads to the fact that pen alties are charged and the amount increases, which will still be collected by bailiffs in different ways.

During the calculation, different indicators of the car and a multiplying factor, which depends on the cost of the car, are taken into account. This calculation method has been criticized by various people, but has been used for a long time. Changes were introduced in 2018regarding the size of the multiplier:

• with the cost of the car from 3 to 5 million rubles. (irrespective of the age of the machine) coefficient 1.1 applies;
• if the price varies from 5 to 10 million, then the indicator is 2;
• for cars whose cost is in the range of 10 to 15 million rubles, this value is 3;
• if the price exceeds 15 million rubles, then coefficient 3 is applied.

The website of the Ministry of Industry and Trade contains a special list of cars with an indication of their average cost. Based on this information, you can determine the amount of the fee. The calculation process itself involves the use of the formula: tax basetransport tax ratemultiplier.

What rates are used?

For a correct calculation, you need to have information about what rate is being set. Transport tax rates for legal entities and private users depend on each region. This is due to the fact that it is the regional authorities that set this indicator. In different regions, it differs significantly, and the rate is set for 1 liter. p.:

• Moscow – 12 rubles;
• Tomsk region – 6.5 rubles;
• Vologda Oblast – 25 rubles;
• Crimea – 5 rubles;
• Kaluga – 14 rubles;
• Orenburg – 20 rubles;
• Krasnodar Territory – 12 rubles
• Rostov – 12 rubles

Thus, to find out exactly which vehicle tax rate should be used, one should consult their localadministration or to the department of the Federal Tax Service at the place of residence.

Payment rules

The process of payment and settlement depends on the taxpayer himself:

• Individual. They may not do the calculations themselves. Employees of the Federal Tax Service perform this process, after which they send citizens only completed receipts that can be paid at the bank, at the post office, through ATMs or using the Internet. If you know the rate, the power of the machine and other parameters for the calculation, then you can check the correctness of determining the amount of the fee by the employees of the Federal Tax Service.
• Companies. The transport tax for legal entities is not calculated by the employees of the Federal Tax Service, so the accountants of organizations are independently involved in this process. To do this, they must receive up-to-date information about the rate and the multiplying coefficient from the employees of the Federal Tax Service. If a company specializes in freight transportation, and trucks are used, the mass of which does not reach 12 tons, then it is not required to pay tax at all. The same applies to enterprises specializing in agriculture and using appropriate equipment during work.

Thus, the rules for paying transport tax depend on who exactly is the taxpayer.

Do I need a declaration?

Individuals only need to pay the fee on time. Companies are required to draw up and submit a transport tax declaration to the Federal Tax Service. For this, a standard form is used, which remained the same in 2018.

Significantdetails:

• number of cars;
• their capacity and estimated cost;
• year of issue;
• technical parameters of machines;
• calculation rules;
• correctly determined amount of tax to be transferred to the budget.

The absence of a declaration is considered a significant violation, for which fines and pen alties are charged. Therefore, company accountants should use a special schedule in order to submit various reports on time.

When should funds be transferred?

It is important not only to understand how this fee is calculated correctly, but also to find out when the vehicle tax should be paid. The deadlines remain the same, so the following requirements are set:

• individuals must transfer funds before December 1 of the next year, so for 2017 the fee must be paid before December 1, 2018;
• for companies, a deadline is set by regional authorities, but it cannot be later than February 1 of the next year.

For the lack of funds within the deadline, a fine is charged. It increases with each day of delay, so if you miss the due date, you must transfer funds as soon as possible.

Consequences of non-payment

Every car owner should know that he is obliged to pay car tax for his car every year. If there are no funds on time, then according to Art. 28 of the Tax Code assigns different measures of responsibility for the violator. These include:

• employees of the Federal Tax Service can withoutwarnings to come home to the debtor to find out the reason for the lack of collection;
• for the entire period during which there are no funds, a pen alty is charged, represented by pen alties, and for its calculation the amount of the fee, the number of days during which there is no payment, as well as the amount of the pen alty established by the region are taken into account;
• if the debt is significant, and at the same time, the taxpayer has not contributed funds for a really long time, then the inspection can file a lawsuit;
• Bailiffs will be involved in the recovery of funds by court decision.

If the case is referred to bailiffs, they can use numerous methods to recover funds from car tax evaders. These methods include:

• seizure of accounts, as a result of which the required amount is debited from them, if any;
• arrest, confiscation and sale of valuable property belonging to the debtor, if there is indeed a significant debt;
• ban on traveling outside the country.

FTS usually goes to court if funds are not deposited for 6 months or more. Therefore, car owners should be responsible for their obligation to contribute funds in the form of car tax.

How is the fee calculated in Crimea?

Since 2016, all residents of this peninsula must pay this type of fee. Already in mid-2017, information appeared that the regional authorities had come to a decision to raise rates. itdue to the fact that the established rate of 5 rubles. is considered one of the lowest compared to other regions.

No changes have been made yet, but the rate is expected to increase by mid-2018. The Minister of Finance of Crimea claims that more than 72 million rubles were transferred in six months. to the regional budget, while it is planned that in 2018 this figure will be increased to 200 million rubles. This situation contributes to an increase in the speed of road works, and also has a positive effect on the quality of the road surface.

What are the prospects?

In 2017, there was a lot of information that in 2018 a lot of adjustments to the legislation regarding the tax on cars will be introduced. It was believed that it would be canceled altogether, but the changes affected only the owners of trucks. Additionally, adjustments were made to the size of the multiplier.

But the State Duma is still considering the possibility of replacing such a tax with an excise duty. It is already paid by all car owners when they purchase gasoline. Additionally, it is assumed that a system will be introduced in which the amount of tax will depend not on the parameters of the car, but on how often it is used, since this directly affects the condition of the road surface.

If the tax is replaced by excises, this will certainly lead to a significant increase in the cost of gasoline. For people who use the cardaily, such a solution is considered not very profitable, since they will have to pay much more money per year than the amount of money that is transferred in the form of tax.

At the regional level, numerous changes are often made in different cities. Therefore, all people should visit the regional website of the Federal Tax Service in order to receive up-to-date information regarding the rules for calculating and paying this tax.

Conclusion

Thus, the vehicle tax is a mandatory fee for all car owners. These include not only individuals, but also various companies. Various changes are constantly being made to the legislation regarding the rules for calculating this fee.

In 2018, truck owners are exempt from this tax. To calculate the fee, you need to use information about the rate, the multiplying factor and the power of the machine, and the rates vary significantly in different regions. Some categories of citizens can count on benefits and discounts that must be issued independently.