Vehicle type: code in the transport tax declaration

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

In order to prepare a transport declaration, you need to determine the type of vehicle code, and accountants often have difficulties with this. This article is devoted to this problem: here will be explanations regarding the instructions and everything that will have to guide when defining the code.

Coincidence of characteristics

To determine the code for the type of vehicle, you must first of all be guided by the TCP, as well as the Procedure, which was approved in 2012 by order of the Federal Tax Service of the Russian Federation (MMV-7-11-99). From the latter, the corresponding code is selected, which matches the characteristics of the vehicle that must be indicated in the declaration. If it is not possible to find out all the characteristics using the passport, it is necessary to seek help from technicians or mechanics and consult on all unclear points that are associated with the features of this car. When all questions are clarified and design features are clarified, you need to select the code for the type of transport in Appendix No. 5means that matches it.

This must be done because the amount of transport tax that is payable to the state budget directly depends on the correct choice. If the vehicle type code is defined incorrectly, an incorrect tax rate will be taken into account. In this case, the calculated tax will be overestimated or underestimated. Both of these are unacceptable. That is why you need to understand that filling out the declaration is a responsible matter, and you need to approach it with all the attention and meticulousness. In accordance with the Instructions (clause 5.3 regarding filling out this document), which was approved by order of the Federal Tax Service of the Russian Federation in 2012, the code must be entered in section 2, in line 030 (calculation of the amount). This is how the transport tax declaration is filled in.

Means of transport and not

Trucks, for example, pass through code 52001, and cars (except for snowmobiles, ambulances and snowmobiles) through code 51004. Passenger cars of the medical service are assigned a special code - 51003. For a long time there were disputes about the characteristics of a forklift, is it vehicle or refers to machinery and equipment. In 2016, a new code table is taken into account, where the forklift is classified as other vehicles and is assigned the code 59000.

Consequently, a forklift is not a vehicle, and therefore does not fall into the group of a separate subsection where they are listed. Directory OK 013-94B includes forklifts in the subsection "Machinery and Equipment". Precisely because there are discrepancies that have not yet been officially clarified, in the vehicle type code classifier, you need to select the code 59000 ("Other vehicles") in order to correctly calculate the tax rate.

Pneumatic and caterpillar drive

Loaders are also caterpillar, and therefore they have a different code. They belong to the section that lists other vehicles - self-propelled, as well as mechanisms and machines on tracks and pneumatics.

In the code table, this code is 57001, and it includes a lot. First of all, mobile hoisting-and-transport equipment (cranes on caterpillar, pneumowheel and automobile running); self-propelled machinery and equipment (excavators, bulldozers, graders and scrapers, sewer cleaners and sewer diggers, ameliorative machines, special vehicles for road construction, road rollers and snow plows).

This also includes vehicles for drilling equipment (for transporting drill pipes, as well as large transportation complexes for transporting equipment). Self-propelled mechanisms, caterpillar and pneumatic vehicles included in other groups are also marked with the code 57001.

Taxpayers

Transport tax must be paid by persons on whom certain vehicles are registered in accordance with the legislation of the Russian Federation (Tax Code, Article 357), as well as those who received these vehicles according to a power of attorney (until 2002), the period of which exceeds three yearsmust not (after three years, the right to dispose of the vehicle passes to the person to whom it is registered). Tax services receive information about the owners from the authorities that carried out the registration (Tax Code, Article 362).

Not only cars are recognized as objects of taxation, but also motor vehicles (motorcycles, scooters), buses and other self-propelled mechanisms and machines. Helicopters, airplanes, yachts, ships, boats, sailing ships are included in the code classifier. Snowmobiles, snowmobiles, jet skis, motor boats, as well as non-self-propelled (towed) and other water and air vehicles, as well as land vehicles are subject to taxation.

Tax-free

Owners of rowing boats, as well as motor boats, if their engines do not exceed the power of five horsepower, special cars for the disabled, as well as cars - up to one hundred horsepower, which are purchased with the help of social security authorities, do not pay transport tax will. Also exempt from taxation are fishing river and sea vessels, cargo and passenger vessels (air, river and sea), which are owned by individual entrepreneurs, organizations on the right of operational management or economic management, if their main activity is cargo or passenger transportation.

Tax-free harvesters and tractors of all brands, special vehicles (livestock, milk, poultry,application and transportation of mineral fertilizers, maintenance, veterinary care), which are registered to agricultural producers and are used for its production. All vehicles that belong to the executive branch of federal significance, where military or military service equivalent to military service is provided for by law, are exempt from transport tax. Owners of stolen vehicles are exempt from the tax if the theft is documented. Airplanes and helicopters of the medical service and medical aviation, ships that are registered in the international register, offshore floating and stationary platforms, mobile offshore drilling vessels and installations are not subject to taxation.

Changes in the Tax Code

Since 2017, a new declaration has been introduced, and therefore it is very important to figure out which form to report on now. A sample of filling out a transport tax declaration is in the illustrations for the article. However, many of the nuances of filling out this document need to be dwelled on in detail. For companies: in 2017, it does not matter how long a given car or other vehicle is in use, the transport tax does not depend on this factor now. That is why the talks about the abolition of the transport tax do not subside in the country, and bills on this subject are constantly submitted to the State Duma.

Different replacement options are offered, for example, with an increase in excise taxes. However, so far there are no indications thattransport tax will be abolished. Some changes regarding taxation are still made. Basically they are aimed at benefits. For example, owners of cars manufactured after January 1, 2013 (that is, almost new) were exempted from the property tax, regardless of how the cars were purchased.

Declaration form

The form of the declaration itself was also changed, but so late that it would only be necessary to report in a new way for 2017, and the declaration for 2016 was drawn up on the old form. You need to fill in the title page and the fields of the two sections. The new declaration now contains lines that indicate the dates of registration and deregistration of this vehicle, and it also takes into account changes regarding heavy trucks and the Platon system.

Companies report on the payment of transport tax once a year, before February 1 of each coming year. In the new version of the declaration, vehicle owners will find a title page and two sections. In the first - everything is relative to the amount of transport tax that is payable to the budget, in the second - the actual calculation of this amount. Five unfamiliar lines appeared there, and therefore you should fill in carefully, because the usual numbering is broken. For organizations employing more than one hundred people, the declaration can be submitted electronically.

Title page

On the title page in the declaration, you should indicate the TIN and KPP of this organization, the number of the adjustment, then, according to the Procedure (Appendix 1), the code related totax period, indicate the reporting year, then the code of the tax inspectorate where the declaration is sent, and the code of the place of its submission, then the name of the organization, the OKVED classifier code for the type of economic activity, the telephone number of the organization, the number of pages of the tax declaration, the number of sheets of copies of confirmation attached to it documents.

Bottom - the date of filling, the signature of the person who certifies the completeness and accuracy of the information in the declaration; name, patronymic and surname of the head of the organization, his personal signature, seal of the organization and date of signing.

First section

The first section indicates: BCC of transport tax, OKATO code (if it has less than eleven digits, zeros are put last), the amount of tax for the reporting year, the amount of tax advances quarterly, the amount of tax to the budget, the amount of transport tax. If the organization owns vehicles that are registered in different places, but under the department of the same tax office, then in the first section the line indicators are given separately for each code.

If this vehicle was registered at the place of division of the main taxpayer, then the OKATO code in the declaration is indicated at the place of division. Other clarifications are given in the letter of the Federal Tax Service of the Russian Federation of 2012 (BS-4-11/16504).

Second section

The second section must be completed for each of the available vehicles. It should be noted that inin this order, there is a new entry. If an organization has changed its location (this also applies to representative offices of foreign organizations), and the vehicle was deregistered during this tax period, the tax return is sent to the tax inspection body at the new location where this organization registered its vehicle.

The vehicle type code must be entered in line 030. It must be borne in mind that the type of vehicle is of fundamental importance. For example, trucks and cars of the same capacity will have different tax rates.