The share of the taxpayer in the right to the vehicle in the declaration

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

When buying a car, it is important to pay attention to the technical performance of the vehicle. After all, not only the speed of movement depends on the amount of horsepower, but also the amount of tax that must be paid annually. Also of great importance is the share of the taxpayer in the right to a vehicle (TC) and a correctly drawn up declaration.

Who pays for what?

Payers are enterprises and individuals that have a vehicle registered on the territory of the Russian Federation. Individuals must transfer funds to the budget after receiving a notification from the inspection with bank details. The tax authorities calculate the amount of the fee only for individuals. Entrepreneurs also have a corresponding duty.

Tax to the budget is transferred by enterprises that own vehicles, regardless of theirtax regime (UTII, UPS). The fee is charged for the following vehicles:

• ground modes of transport (cars and motorcycles, buses and scooters, snowmobiles);
• aircraft (helicopters and planes, etc.);
• water (yachts and motor ships, sailing ships and boats, boats and jet skis, towed ships, etc.).

For each of them, the tax amount is calculated and transferred to the budget, and then a declaration is submitted, which indicates the taxpayer's share in the right to the vehicle (line 120 of the declaration).

Not subject to taxation:

• car for the disabled up to 100 hp s., which were received through the social security authorities;
• tractors, combines, specialized equipment used for the manufacture of agricultural products;
• wanted vehicles;
• rowing boats less than 5 hp p.;
• passenger, cargo river, sea and aircraft;
• air ambulances.

Legislation

Transport tax is regional. The procedure for its calculation and payment is regulated by Ch. 28 of the Tax Code of the Russian Federation. It says that rates and deadlines are set by local authorities. That is, benefits can be provided at the regional level. All entrepreneurs must submit a declaration at the end of the tax period, which must indicate the technical characteristics of the vehicle necessary to calculate the amount of the fee. The share of the taxpayer in the right to a vehicle according to the law depends on the number of co-owners. In more detail, the calculation of thisindicator will be presented below.

How is tax calculated?

The tax is levied on vehicles equipped with an engine. The calculation depends on horsepower and is carried out according to the following data:

• tax rate;
• base for tax calculation;
• car ownership period (in months per year);
• luxury vehicle rate;
• taxpayer's share in the right to the vehicle.

What to put on each item will be discussed in detail later.

The tax period is the calendar year. Organizations have quarterly reporting periods. At the end of the year, you must submit a declaration to the Federal Tax Service. It indicates all the technical characteristics and the taxpayer's share in the right to the vehicle. This indicator raises a lot of questions from payers.

The formula for calculating tax is as follows:

• Tax=C x M - the classic formula.
• Tax=C x M x (K: 12) - if the vehicle was purchased in the current year.
• Tax=C x M x Coefficient - tax amount for luxury cars.
• Tax=C x M x (K: 12) x Factor - if the luxury car was purchased during the year.

Symbols:

• С - tax rate;
• M - horsepower;
• K - period of car ownership (in months).

Example

Vehicle: Audi A5.

Engine: 240 HP.

Duration: 7 months.

Year: 2013.

Odds: 1.10.

City: Petersburg.

Bet: 75 rubles.

Taxpayer's share in vehicle ownership: 1/1.

75 x 240 x 1, 1=19.8 thousand rubles

This is how the tax amount is calculated. A car with a gasoline engine will cost more. If the vehicle is equipped with a new engine after repair, then the car owner must inform the traffic police at the place of registration of the car and make changes to the registration certificate. Then, based on the new data, the tax amount is calculated.

Individuals

Russians pay tax on the basis of a notification from the Federal Tax Service. The term for the transfer of funds is indicated in the receipt. It cannot be specified earlier than the date of its receipt. Since 2015, due to changes in regulations, individuals must pay tax by October 1 of the next year.

Bets

The rate depends on the engine, year of manufacture and vehicle class. They can be changed no more than five times a year. Regional authorities may provide differentiated rates depending on the life of the vehicle.

Tax rates (for 1 HP):

• cars - 2, 5-15 rubles;
• motorcycles - 1-5 rubles;
• buses - 5-10 rubles;
• trucks - 2.5–8.2 rubles;
• other self-propelled tracked vehicles - from 2.5 to 50 rubles;
• boat, boat, other water vehicles - from 10 rubles;
• yachts and other motorized vessels - 20-40 rubles;
• jet skis - from 25 to 50 rubles;
• towed vessels - 20 rubles;
• helicopters, airplanes, other aircraft – from 25 rubles

Tax base

The base is calculated based on horsepower, but adjusted for a multiplier. Additionally, such an indicator as the taxpayer's share in the right to a vehicle is indicated. The basis for calculation is:

• engine power - in cars and trucks;
• gross capacity - in water and towed vehicles;
• passport engine thrust in takeoff mode in kilograms - for air vehicles;
• for other machines - piece of equipment.

The term of car ownership is determined by months. For vehicles whose price is more than 3 million rubles, an increasing coefficient is applied.

Special occasions

What is the tax payable if deregistration or registration of the vehicle was during the year? In such situations, a reduction factor is applied to the fee amount. This is the ratio of the number of months in which the vehicle was registered to 12. The month in which the car was delivered (removed) from the register is to be included in the calculations.

Example

Ivanov on June 10 registered a purchased car (170 hp) with the traffic police. At the same time, there is a 100% share of the taxpayer in the right to the vehicle. How to determine the amount of tax payable? In this case, an increase ratio of 7:12 is applied (the car was purchased in the sixth month).

If the vehicle is registered and deregistered in onemonth, the ratio of 1:12 will be used in the calculations. But even in these cases, the taxpayer's share in the right to the vehicle is necessarily fixed.

Declaration

Enterprises that do not have a vehicle at all or have only unregistered cars, for example, as goods, do not submit a declaration. All other organizations must provide a report at the location of the object, that is, the state registration of the car. Owners of water and aircraft submit a report at the location of the enterprise. If during the reporting period the place of registration of the vehicle has changed, then the declaration should be submitted to the area in which it was registered on the 1st day of the reporting month. The deadline for submitting the declaration is set by local authorities, but no later than February 1.

Rules for completing the declaration

Only one value is indicated in each line. If information on any code is missing, then a dash is put instead.

Declaration, in addition to the title page, includes two more sections, which give a detailed calculation for each car and vessel. The header indicates the TIN, KPP of the taxpayer, pagination.

Filling starts from the second section. The first section provides information on each municipal institution in whose territory the vehicle is located. The tax amount is also calculated here, which is then transferred to section 2.

Title page

The primary declaration is indicated by the code "0" on the line "Numberadjustments." Since the declaration is submitted for the year, the code "34" is entered in the "Tax period" field, if the enterprise was reorganized or liquidated - "50". Next, the code of the Federal Tax Service and all data about the payer are indicated: the name of the organization, OKVED, contact phone number.

The same data, but in a separate field, are filled in by those taxpayers who are reorganized in the reporting period.

In the line "Reliability" put:

• "1" - if the report is submitted by the taxpayer;
• "2" - if the report is provided by an authorized person.

Section 1

• Page 010 - KBK.
• Page 020 - OKTMO.
• Page 021 - total amount of tax.
• Page 023 - 027 - amount of advances paid during the year.
• Page 030 - calculated tax amount.
• Page 040 is the amount applied to the reduction.

If the vehicle is located on the territory of several state institutions, then OKTMO of each of them is entered in pages 020-040. Quarterly advance payments are calculated as a quarter of the product of the base and the rate and the increase factor.

The calculated amount of tax is calculated by subtracting from the total amount of the listed advances. A positive difference is entered on line 030, a negative difference - on line 040.

St. 360 of the Tax Code of the Russian Federation provides that if the regional authorities do not establish reporting periods for the payment of tax, then entrepreneurs do not indicateamounts of advance payments. In this case, the value of line 021 must match the value of line 030.

Section 2

• Page 020 - OKTMO.
• Page 030 - vehicle type according to classification.
• Page 040 - VIN TS.
• Page 050 - car brand.
• Page 060 - vehicle and aircraft registration mark, vessel number.
• Page 070 - base for calculating the amount of tax.
• Page 080 - OKEI unit ("251" for HP).
• Page 090 - environmental class.
• Page 100 - the period that has passed since the release of the car in years (indicated if differentiated rates are provided).
• Page 110 - the number of months of car ownership.
• Page 120 - the taxpayer's share in the right to the vehicle in the declaration. An example of its calculation is presented below.
• Page 130 - car ownership ratio (Kv).
• Page 140 - bet.
• Page 150 - increase factor (Kp).
• Page 160 - tax amount.
• Page 170 - the number of months of using the benefit.
• Page 180 - preferential coefficient (Cl).
• Page 190 - benefit code Apt.
• Page 200 - benefit amount Sq.
• Page 210 - benefit code Kp.
• Page 220 - the amount of the benefit Cp.
• Page 230 - benefit code Cl.
• Page 240 - the amount of the benefit Cl.

Nuances

If regional regulations provide for the transfer of the amount of tax to the local budget without its distribution among the municipal budgets of entities, then fill inone declaration for all vehicles and one OKTMO code.

The basis for calculating the amount of tax in relation to vehicles with several engines is determined by the sum of the capacities of these units. If the calculation for ships and aircraft is carried out in units, then “1” is indicated on page 070.

If engine power is specified in units other than HP. with., then you need to recalculate:

• kilowatts multiplied by a factor of 1, 35962;
• kilogram-force-meter multiplied by 0.01333.

The result should be rounded up to the second decimal place and reported on page 070.

If there is no information about engine power in the technical documentation at all, then it is necessary to submit an expert opinion from the manufacturer to the Federal Tax Service.

Taxpayer's share in the right to a vehicle: how to determine?

In the report, this information is entered on line 120. Previously, the taxpayer's share in the right to a vehicle in the declaration was equated to the increase factor. Organizations are now required to report this value as a simple fraction. If the organization independently purchased the car, then there are no questions. The taxpayer's share in the right to a vehicle in the declaration is equated to one ("1--/1--").

But what if there is joint ownership? For example, an LLC purchased a truck together with the founder. What is the share of the taxpayer in the right to the vehicle in this case? What to put on line 120? "1--/2--". If the LLC owns one third of the vehicle, then the report shall include"1/3".

The taxpayer's share in the right to a leased vehicle is also indicated according to the general rules. If the name of the company is indicated in the "owner" section of the car registration certificate, then "1--/1--" must be indicated in the declaration.

Many questions arise when filling out a declaration using the 1C accounting program. If in the line "Taxpayer's share in the right to the vehicle" 1 C sees "1--/1--", then it will not calculate the tax amount. Therefore, the program must specify "1/1".

Coefficient of increase (Kp)

The tax amount is determined by the product of the base and the rate. But if the amount of the vehicle exceeds 3 million rubles, you need to use a multiplying factor in the calculations. Its value depends on the average cost of a car, its year of manufacture.

The Tax Code of the Russian Federation contains such coefficients that apply to a car with an average cost of 3-5 million rubles:

• 1, 1 - for cars whose production period does not exceed 2-3 years;
• 1, 3 - for cars manufactured 1-2 years ago;
• 1, 5 - for new cars (release period less than a year).

The following coefficients apply to these vehicles:

• 2 - cars, the price of which ranges from 5-10 million rubles, produced no more than 5 years ago;
• 3 - cars, the price of which ranges from 10-15 million rubles, issued a maximum of 10 years ago;
• 3 - 20-year-old cars, the price of which starts from 15 million rubles.