Deadline for payment of transport tax by individuals and legal entities

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

Vehicle tax must be paid by every person or company that owns various vehicles. For individuals and legal entities, the rules for calculating and paying this fee are significantly different. The deadline for paying transport tax is established at the legislative level, and if these deadlines are violated, then this is the basis for the taxpayer to be held administratively liable. Therefore, citizens and business owners should understand the rules of this process.

Main nuances

Each individual or business owner should understand that using different assets results in the need to calculate and pay the associated fees. This also applies to cars for which tax is required annually. The official owner of the property must transfer funds.

Payers of car tax are:

• individuals using cars for any personalgoals;
• companies that need cars to run their businesses.

The rules for calculating and transferring the fee differ significantly for the above taxpayers. In this case, the formula for calculating is the same. The car tax acts as a regional fee, so the rates are set by local authorities within the existing limits fixed at the federal level. Therefore, you can find out what is the deadline for paying the transport tax, how much you need to transfer, and how this fee is calculated, you can directly at the FTS office at the place of residence or work of the taxpayer.

The concept of tax

Transport tax is represented by a regional tax, so it is paid to the region where the car is registered.

To calculate the payment, the tariffs set in the region, the capacity of the existing car, and the type of car are taken into account. The Tax Code clearly indicates how this fee is calculated, so each person can be sure that the calculations performed by the employees of the Federal Tax Service are correct.

How is the calculation done?

Different requirements apply for companies and individuals. Companies must independently calculate and transfer the fee. To do this, they themselves take into account how many machines the company owns. The deadlines for paying transport tax for legal entities differ from the deadlines for individuals. Firms are required to make advance payments throughout the year.

Citizens should not be involved in the calculation themselves, since this processperformed for them by employees of the Federal Tax Service. After that, correctly completed receipts are sent to the place of residence of the taxpayer. People themselves can check the correctness of the calculations. If for some reason there is no notification with a receipt, then car owners must independently come to the FTS office to receive documentation.

The absence of a receipt from the Federal Tax Service cannot be a reason for non-payment of the fee.

The nuances of paying tax by companies

Enterprises must independently deal with settlements and transfers, so they do not receive any notifications from the Federal Tax Service. In this case, the accountant must take into account some points:

• the deadline for payment of transport tax by legal entities is set by different regions individually, so it is important to contact the Federal Tax Service in advance for up-to-date information;
• advance payments must be made throughout the year;
• At the end of the year, the correct calculation of the final payment is required;
• the Federal Tax Service is additionally required to submit a tax return containing calculations and information about all the machines used by the company in the process of doing business.

Violations of the rules for calculating and paying the fee are a serious offense, therefore organizations are brought to administrative responsibility. They need to pay various fines and pen alties.

When do businesses transfer funds?

Companies should decide when money is depositedfor transport tax. The timing of advance payments on it is determined by regional authorities, so these rules may change regularly.

Up-to-date information can be obtained directly from the regional branch of the Federal Tax Service. Employees of this institution will not only tell you what is the deadline for paying transport tax for the organization, but also how to correctly calculate this fee based on established tariffs. You can apply not only personally to this organization, but also use its official website.

When you receive a login and password, you can go to your personal account, where there is information even about the company's debts for various taxes.

Standardly, the deadline for payment of advance payments for transport tax is presented on the 5th day of the month following the reporting quarter. Therefore, it is usually required to transfer some part of the annual fee before April 5, July 5 and October 5.

The due date for payment of transport tax represented by the residual payment is April 15 next year. In some regions, it is allowed to pay the full amount for this fee until April 15th. Therefore, it is not required to transfer advance payments for transport tax. Payment deadlines vary by region's policies.

When is the declaration due?

The declaration is submitted exclusively by companies, so individuals are exempt from this obligation.

The document should be submitted before February 1 of the next year. In the absence of a declaration, fines and pen alties are charged.

Which sectionscontained in the document?

When forming the declaration, all required lines must be filled in. This divides the document into three important parts:

1. Title page. It contains information about the company itself, as well as about all the cars that are the property of the company.
2. Section 1. This is where the payment amount is indicated. At the same time, various benefits or concessions from the state to which the organization is en titled can be prescribed.
3. Section 2. Intended for fee calculation. Typically, accountants use different programs to calculate the tax, so the final amount is determined automatically.

If a company does not have properly registered vehicles, then its employees do not have to calculate and pay tax, as well as submit a declaration, since the company is not recognized as a taxpayer for this fee.

Responsibility for violation of deadlines for firms

If companies that have cars on their balance sheets do not transfer the fee within the prescribed time frame, then this is a serious offense. Such taxpayers are subject to certain pen alties, represented by fines and pen alties.

The main methods of punishment include the following:

• if there are significant violations in the rules for calculating the fee, then it is imposed on the basis of Art. 120 Tax Code a fine in the amount of 10 to 30 thousand rubles;
• if a declaration containing information about all cars and the rules for calculating the fee is not submitted to the Federal Tax Service on time, a fine ofin the amount of 5% of the amount of the fee, but the payment cannot be less than 1 thousand rubles. or less than 30% of tax;
• if the deadlines for payment of the transport tax are violated, therefore, there is no full or partial payment by the required date, then a fine of 20 to 40 percent of the unpaid amount will be charged;
• if tax inspectors reveal that the lack of money is the result of malicious intent on the part of the head of the company, then additional pen alties may be imposed in the form of large fines or suspension of activities;
• The company's refusal to submit various documents to the Federal Tax Service, on the basis of which the fee is calculated, is the basis for a fine of 10 thousand rubles.

So every company should hire a competent accountant to properly calculate the fee. You should be well versed in the deadline for paying transport tax for the year. If the requirements of the law are violated, then you will have to pay significant fines.

Rules for the payment of the fee by individuals

For private car owners, the process of calculating vehicle tax is considered simplified. This is due to the fact that citizens do not have to deal with the procedure on their own, so the employees of the Federal Tax Service perform the calculation, after which they send tax receipts to the place of residence of the taxpayers.

Citizens do not need to fill out and submit a declaration. The deadline for payment of transport tax by persons who are private owners is establishedby law.

When do notifications arrive?

Tax notifications are sent by employees of the Federal Tax Service to each car owner. This document contains a lot of important information:

• accurate and correctly calculated tax amount;
• miscellaneous debts and accrued pen alties;
• receipt for easy payment via ATM or post offices and banks.

Using this notification is quite simple. It is sent to car owners in early autumn. Each taxpayer must receive the document before November 1 of the current year. If there is no notification before this deadline, then you need to come to the FTS branch on your own in order to receive a receipt and not miss the deadline for paying transport tax for individuals.

If the taxpayer does not have the exact details and the correctly calculated tax amount, then it will not be possible to pay the fee. In case of delay, fines will be charged, determined depending on the amount of the payment.

If a citizen has access to his personal account on the website of the Federal Tax Service, he can find and print a receipt on this resource. Therefore, you do not have to personally visit the institution to obtain details.

When is the fee due?

This date is set directly in the provisions of the Tax Code. The deadline for paying transport tax by individuals is until December 1 of the next year, so all funds should be transferred before this date.

If the car was purchased in 2017, then until December 1, 2018you have to pay a fee calculated for a partial year. Such a deadline for paying transport tax for the year is established for all citizens who own cars. It does not matter in which region the car owner lives.

How is the fee paid?

Auto tax is a mandatory payment that can be made in different ways, so each taxpayer chooses the most convenient option for himself. Methods can be used for this:

• use cash desk in any bank branch;
• application of post offices;
• transfer funds using online banking, if the person has access to this service;
• through payment terminals, where you have to enter the details manually, so you need to act carefully;
• using the portal "Gosuslugi", for which you must first register and log in to this site, after which funds are transferred using a bank card.

Taxpayers themselves choose which particular method they will apply. When using online resources, you will have to print out or save a receipt in your personal account, as this acts as a confirmation of the deposit.

Statute of limitations

According to art. 113 of the Tax Code, the limitation period for transport tax is three years. This period begins from the moment when a specific violation is established, represented by the absence of payment fromtaxpayer.

After a period of three years, the taxpayer cannot be held liable for a tax offense. If during this period claims are made by the Federal Tax Service, then arrears and fines are collected.

When are citizens not held accountable?

There are certain situations when citizens who have not transferred the necessary funds to the Federal Tax Service for a car are exempted from paying various fines and pen alties. This happens only when there are good reasons. These include the following:

• unable to transfer funds due to various unforeseen emergencies or natural disasters;
• a taxpayer has a serious illness requiring expensive treatment;
• a citizen is declared insane;
• in official documents received from the Federal Tax Service, the deadline for transferring funds is incorrect;
• other circumstances that can be confirmed by official documents in court and indicate that the taxpayer really does not have the opportunity to transfer funds to the budget.

Thus, each owner of a car, which can be represented by an individual or a company, must understand how the transport tax is correctly calculated, and also in what terms it is paid. If the requirements of the law are violated, this will lead to the accrual of significant pen alties and fines. Citizens are notthey do the calculation on their own, so they receive receipts ready for payment from the Federal Tax Service. Companies are required to calculate and transfer the tax themselves, and they also submit an annual tax return for this fee.