Procedure and deadline for payment of transport tax by legal entities

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

Tax is a mandatory gratuitous payment, which is forcibly levied by state authorities at various levels from enterprises and individuals to finance the activities of the state. Failure to pay it is a crime, which means that the taxpayer, in order to avoid legal liability, must know all the subtleties of his obligations in the field of taxation and strictly comply with them.

One of the state fees in the Russian Federation is the transport tax, which serves as the basic source of government revenue, the basis for financing the repair and construction of roads in particular. And since virtually no organization today can do without the use of vehicles, the question of what is the procedure and deadline for paying transport tax by legal entities becomes very relevant.

The concept of transport tax

In the Russian Federation, individuals and legal entities are subject to various types of taxes and state fees, one of whichis the transport tax (TN). This type of state fee is established by the Tax Code of the Russian Federation and resolutions of regional authorities of the Russian Federation. TN is a regional payment, which means it is payable to the regional budget.

Each regional authority of the country has the right to set its own rate for individuals and organizations, the procedure and deadline for paying transport tax by legal entities, but within the limits permitted by federal law. Also, the regions have the right to provide benefits for this type of collection.

TN Taxpayers

Taxpayers of transport tax, in accordance with Article 357 of the Tax Code of the Russian Federation, are entities in which a vehicle is registered, which is the object of taxation for this type of state tax.

Not taxpayers:

• organizers of the 22nd Olympic and Paralympic Winter Games in Sochi, marketing partners of the Olympic International Committee in respect of the transport that was used only for the organization of these sports competitions and for the development of the city as a mountain climatic resort;
• FIFA and its subsidiaries, which are specified in the Federal Law "On the preparation and holding in the Russian Federation of the FIFA World Cup 2018, FIFA Confederations Cup 2017 and amendments to certain laws of the Russian Federation";
• national football associations, confederations, "Russia-2018" - the Organizing Committee and its subsidiaries, FIFA media informants, suppliers of FIFA goods and services, which are specified in the Federal Law "Onpreparation and holding in the Russian Federation of the FIFA World Cup 2018, FIFA Confederations Cup 2017 and amendments to certain laws of the Russian Federation" in relation to the transport that was used solely for the purpose of implementing the activities provided for by this law.

Features of transport tax for organizations

Based on the legislation of the Russian Federation, we can conclude that there are general characteristics of the transport tax for individuals and legal entities, as well as certain features for paying this fee for organizations. At the same time, the Tax Code of the Russian Federation designates legal entities as organizations, and individual entrepreneurs, according to this code, must pay transport tax on a car in the same way as individuals.

Thus, the object of taxation, tax rates and base are common to all taxpayers. But the reporting periods, benefits, the procedure for calculating and paying, as a rule, are not identical for individuals and organizations.

Object of taxation

The object of VAT taxation is cars, scooters, motorcycles, buses and other self-propelled vehicles, as well as caterpillar or pneumatic mechanisms, helicopters, airplanes, yachts, boats, sailing ships, motor ships, motorized sledges, snowmobiles, jet skis, motor boats and other air, land and water vehicles that are legally registered.

Not subject to taxation:

• boats with oars and motor boats with an engine power of less than 5 horsepower;
• carscars specially equipped for the disabled and cars with less than 100 horsepower received through social security by law;
• fishing river and sea vessels;
• ships recorded in the international register of ships;
• offshore platforms and mobile drilling rigs (vessels);
• helicopters and planes of medical and sanitary services;
• transport belonging to the executive authorities of the federal level, where military or equivalent service is provided;
• stolen vehicles that are wanted (in this case, a document from law enforcement agencies confirming this fact is submitted to the tax service).

Transport tax is not charged to organizations and individual entrepreneurs whose main activity is the implementation of passenger or freight transportation, respectively, on vehicles used in these types of work. Also, the tax is not paid on tractors, combines and special equipment registered for agricultural enterprises and intended for their production.

Tax base, tax and reporting periods

If the deadline for paying transport tax by legal entities, the reporting period and the procedure for calculating it differ from those established for individuals, then the tax base for this fee is the same. It is defined in relation to:

• vehicles that have engines (as engine horsepower);
• aircraftmovements for which the thrust of a jet engine is set (as the thrust of a jet engine is static, indicated in the passport, calculated in kilograms of force);
• water non-self-propelled transport, for which gross tonnage is determined (as gross tonnage in registered tons);
• otherwise (as a unit of transport).

The tax period for the payment of VAT is one calendar year. As for the reporting period, the Tax Code of the Russian Federation (Article 360) establishes the following deadline for organizations of transport tax payers: the first, second, third quarter. And gives the right to the regions of the country not to set the reporting period at all.

Tax rates

Transport tax coefficients (rates) are established by the regulatory legal acts of the constituent entities of the Russian Federation in proportion to engine power, jet engine thrust or gross tonnage based on one horsepower, one register ton or one kilogram of power, respectively, in the following amounts:

1. Passenger cars (with one hp):

• up to 100 l. With. inclusive - 2.5 rubles;
• 100-150 l. With. inclusive - 3.5 rubles;
• 150-200 l. With. inclusive - 5 rubles;
• 200-250 l. With. inclusive - 7.5 rubles;
• more than 250 l. With. - RUB 15

2. Scooters and motorcycles (with one HP):

• up to 20 hp inclusive - 1 rub.;
• 20-35 y.o. With. inclusive - 2 rubles;
• more than 35 l. With. - 5 rub.

3. Buses (single HP):

• up to 200 l. With. inclusive - 5 rubles;
• more than 200 liters. With. - 10 rub.

4. Trucks (single HP):

• up to 100 l. With. inclusive - 2.5 rubles;
• 100-150 l. With. inclusive - 4 rubles;
• 150-200 l. With. inclusive - 5 rubles;
• 200-250 l. With. inclusive - 6.5 rubles;
• more than 250 l. With. - 8, 5 rub.

5. Other self-propelled vehicles, as well as caterpillar or pneumatic mechanisms (with one horsepower) - 2.5 rubles

6. Snowmobiles, snowmobiles (with one hp):

• up to 50 l. With. inclusive - 2.5 rubles;
• more than 50 l. With. - 5 rubles;

7. Motor boats, boats and other water vehicles (with one hp):

• up to 100 l. With. inclusive - 10 rubles;
• more than 100 l. With. - 20 rub.

8. Motor-sailing vessels, yachts (with one horsepower):

• up to 100 l. With. inclusive - 20 rubles;
• more than 100 l. With. - 40 rub.

9. Jet skis (with one HP):

• up to 100 l. With. inclusive - 25 rubles;
• more than 100 l. With. - RUB 50

10. Non-self-propelled vessels (per one registered ton of gross tonnage) - RUB 20

11. Helicopters, airplanes (from one kilogram of thrust force) - 25 rubles

12. Jet aircraft (from one kilogram of thrust force) - 20 rubles

13. Other air or water vehicles that do not have engines (from each unit of transport) - 200 rubles

The transport tax by regions (its rates) can be reduced or increased, but notmore than 10 times in relation to the above tariffs. The rates prescribed in the Tax Code of the Russian Federation for passenger cars with a power of up to 150 hp cannot be reduced. With. inclusive.

The size of TH is set based on the standard of living of the population in a particular region and a number of other factors. All transport tax rates in Moscow, for example, are much higher than those specified in the law. If the subject does not determine its own tariffs for this fee, then those prescribed in the Tax Code of the Russian Federation are automatically applied.

When setting the rate for TN, their differentiation is allowed both depending on the category of transport, and taking into account the years that have passed since the production of the car.

Rules for calculating the amount of tax

The accrual of transport tax to organizations occurs in accordance with the Tax Code of the Russian Federation (Article 362). Based on this source, enterprises calculate TN on their own, unlike taxpayers of individuals.

Calculation of transport tax by legal entities is carried out for each vehicle separately by multiplying the tax rate and the tax base. From this result, organizations subtract the amount of advance payments made earlier.

These calculations are made with an increased coefficient in relation to:

• cars, the average price of which is 3-5 million rubles, and 2-3 years have passed since the year of their release (coefficient 1, 1);
• cars, the average price of which is 3-5 million rubles, and 1-2 years have passed since the year of their release (coefficient 1, 3);
• carscars, the average price of which is 3-5 million rubles, and less than a year has passed since the year of their release (factor 1.5);
• cars, the average price of which is from 5 to 10 million rubles, and less than 5 years have passed since the year of their release (coefficient 2);
• passenger cars, the average price of which is from 5 to 10 million rubles, and less than 10 years have passed since the year of their release (coefficient 3);
• cars, the average price of which is from 15 million rubles, and less than 20 years have passed since the year of their production (factor 3).

At the same time, the average cost of a car is calculated by the state. Lists of such vehicles are published annually no later than March 1 on the official Internet portal of the federal executive body, which carries out the functions of developing state policy and legal regulation in the field of trade.

Procedure for calculating advance payments

If the region provides for the possibility of advance payments on the state fee for transport, taxpaying organizations calculate those after each reporting period in the amount of 1/4 of the multiplication of the relevant tax base and tax rate, taking into account the multiplying factor, if necessary.

In situations where the vehicle was registered or deregistered during one tax or reporting period, the calculation of TN and advance payments is made taking into account the coefficient, which is determined as the ratio of whole months during which the vehicle in question was registered on taxpayer, tothe number of months included in the tax (reporting) period. In this case, the month in which the vehicle was registered and the one in which it was deregistered are taken as full months.

The authorities of the Russian Federation have the right to approve those categories of taxpayers who will have the opportunity not to calculate and not pay advance payments for the state fee in question.

Terms and procedure of payment

The tax is paid to the budget at the location of the transport. The procedure and deadline for paying transport tax by legal entities differs from the rules established for individuals.

Organizations must pay VAT after the end of the tax period. Those. transport tax is calculated and paid to the budget for the year. The deadline for payment may vary depending on the laws of the subjects of the country, but cannot be set earlier than the deadline set by the code for filing a declaration.

For example, in the Krasnodar Territory, organizations must pay tax no later than March 1, which follows the end of the tax period. And advance payments - no later than the 5th day of the second month following the reporting period. In the Ryazan region, the tax must be paid before February 1 of the year following the end of the tax period. And advance payments - until the last day of the month, respectively, following the expired reporting period.

The laws of the regions may also specify the ways in which the transport tax must be repaid. Example - Sverdlovsk region, where TN organizations must payto the budget only in non-cash form, with the exception of cases provided for by the legislation of Russia on taxes and fees.

Privileges for enterprises are also established in the legislative acts of the regions. So, in the Krasnodar Territory, residents of the special economic zone, which was created on the territory of this region, are completely exempted from TN. To do this, a legal entity must provide a tax agreement, an extract from the register of foreign legal entities and a migration card. Also in this region, beneficiaries are public associations of fire protection, open to participate in the implementation of activities in the field of fire safety and emergency rescue operations. The basis for obtaining benefits by these enterprises are the Charter of the organization and the TCP provided to the relevant service.

In case of non-payment of transport tax to the relevant budget at the specified time, organizations are subject to liability prescribed in the Tax Code of the Russian Federation. Article 199 of the Criminal Code of the Russian Federation states that an enterprise that did not submit a tax return on time or indicated deliberately false information in it in order to hide data is punished in such situations with a fine of 100-300 thousand rubles, forced labor for up to 2 years, or deprivation freedom up to 2 years with deprivation of the right to engage in certain activities for a period of up to 3 years or without it.

The same offense committed by a group of persons in collusion or on an especially large scale, entails a fine of 200 to 500 thousand rubles, forced labor up to 5 years or imprisonment up to6 years with deprivation of the right to engage in certain activities for a period of up to 3 years or without it.

Tax return

To pay the transport tax, organizations, having calculated it on their own, fill out a payment order. The transport tax is paid according to the submitted declaration at the location of the vehicle. At the same time, the tax declaration for TN by organizations must be submitted to the appropriate tax authority no later than February 1 of the year following the ended tax period.

If an organization, according to Art. 83 of the Tax Code of the Russian Federation, is recognized as a large taxpayer, a payment order must be submitted to the tax authority at the place of registration of the largest taxpayers.

Summing up all of the above, it is worth noting that the new transport tax in a number of regions has increased significantly compared to last year. Therefore, regularly monitoring the relevance of information in this area is simply a necessary condition for the correct and timely calculation and payment of the described tax to the state treasury.