Transport tax return. Sample filling and deadlines for filing a declaration

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

In Russia, cars that are equipped with engines are taxed. The higher the power of the vehicle (TC), the more money you have to pay. For more information on how to make a calculation and fill out a declaration, read on.

Who should submit data

The transport declaration is used to report on the amount of tax for all types of vehicles. Payers of the fee are legal entities on which the car is registered (Article 357 of the Tax Code of the Russian Federation). If the enterprise does not have a vehicle, then the report is not submitted.

When and where to submit data

State registration of a car is carried out at the location of the enterprise or its separate subdivision. The transport tax return shall be submitted to the relevant inspection. Here they assign a checkpoint. If the organization is classified as a large taxpayer, then reporting should be submitted at the place of registration. The deadlines for filing a declaration are regulated by the Tax Code of the Russian Federation. According to Art. 363, reporting followssubmit no later than February 1 following the reporting year. Late submission of the declaration is an offense for which a fine of 5% of the tax amount, but at least 1000 rubles. (Art. 119). If the organization has paid part of the fee, then the pen alty is calculated from the difference between the amounts. If the report is submitted late, the inspectorate may charge the official a fine in the amount of 300-5000 rubles. Therefore, it is worth knowing in advance the deadlines for filing a declaration.

Document writing

Transport tax return includes:

• title page;
• section I - “Amount of tax payable”;
• section II - "Calculation of the amount for each vehicle".

In the header of each sheet, you should indicate the TIN and KPP of the enterprise, division. These data are available in the certificate of registration of the Federal Tax Service of Russia. Leave dashes in the last two cells.

Section I

If the organization submits the transport tax declaration for the first time, then "0" should be indicated in the "Adjustment number" line. If the data is specified, then in this field you need to put down the serial number of the adjustment.

In the "Tax period" field, enter the code "34" if the annual reporting is being submitted, or "50" if the organization will be liquidated or reorganized.

The line "Submitted to the inspection" indicates the code of the tax authority. It can be viewed on the registration certificate.

Further fillingtransport tax declaration depends on the place of registration of the car. If the vehicle was registered at its location, the code "260" should be indicated in the line of the same name. If the organization belongs to large taxpayers, then the code "213" should be put.

Enterprise data

The name of the organization in the corresponding field is indicated in full, with transcripts, as it appears in the constituent documents. If there is a foreign name, it should also be displayed. The OKVED code can be found in the extract from the Unified State Register of Legal Entities. The paragraph "Form of reorganization" is filled in if the report is submitted for the liquidated organization. The field "TIN / KPP" is allocated specifically for successor organizations. The report should also include the contact number of the firm's representative. The line "On pages" is filled in last. It indicates the number of sheets of the declaration.

Section 2

The next process (filling in the transport tax declaration) is to calculate the amount of the fee for each object. If the company changed the place of registration of the car in the middle of the year, the declaration should be submitted to the inspection at the new address, but you will have to fill out two report templates with different OKTMO (inspection number).

Line 020 "OKTMO": if the vehicle is registered at the location of the division, then the territorial code of this branch should be indicated here. The data can be viewed in the All-Russian classifier. If the code contains less than 11 characters, then the cells on the right should remain empty.

The vehicle tax return contains detailedvehicle information.

Line 030 "Mode of transport" - here the vehicle code from Appendix 5 to the "Procedure for filling out the report" is indicated. Lines 040-060 sign: 17-digit car number, which is indicated in the certificate of state registration, identification number of a water or aircraft. Next, the brand (050) and registration plate (060) are written.

The transport tax, the procedure for filling out the declaration for which is currently being considered, is charged on a certain tax base. It is indicated in lines 070-080. If the tax is calculated based on the volume of horsepower, then the code "251" is put down in the report. If the amount of the fee depends on the quantity, then the code “796” is indicated on the form. The code "999" means that the base is determined in kilograms of force, and "181" - gross register tons.

The law "On transport tax" provides that vehicles with a higher level of comfort in the reporting must indicate the environmental class (p. 090). In this case, differentiated rates apply to it.

The transport tax return contains data on the number of years of vehicle use (line 100). If a differentiated rate and a multiplying factor are set for the car at the same time, then this line must be filled in. If the tax is calculated only on the basis of coefficients, then information on the number of years of use of the vehicle is not required.

Line 110 shows the number of months the car has been owned in the current year. That is, if the TS waspurchased in December, the figure 1 should be entered in this article. The month of registration and deregistration are considered separately. Line 130 indicates the utilization rate of the vehicle. It is calculated by dividing the number of months of ownership by 12. The report must show a decimal. If several legal entities own the car at once, then line 120 should indicate the share of a particular taxpayer (1/3, 1/4, etc.). The number "1" in this article means that the car is registered to one owner. Let's take a closer look at how the transport tax declaration is filled out (example of rounding coefficients).

August 8, the organization purchased a truck. In the current year, the number of full months of using the vehicle is 5. The ownership ratio is: 5 / 12=0.416666. The report should show the figure, taking into account the rounding of 0.4167.

Line 140 indicates the tax rate. If the cost of the vehicle exceeds 3 million rubles, then the report (p. 150) displays the multiplying factor (“Kp”), which is provided for in Art. 362 of the Tax Code of the Russian Federation. If it is not applied, then dashes are put in the report. The amount of tax payable (p. 160) is calculated as the product of the lines of the report:

• tax base (070);
• bets (140);
• shares in the right (120);
• utilization rate (130);
• increasing factor (150).

070140120130150=transport tax.

A sample declaration is presented below.

Features

Law On transporttax” provides that the calculated amount is adjusted for the available benefits. Data about them are reflected in the declaration. The final result is indicated in line 250. If advance payments for transport tax were transferred during the year, the total amount is calculated taking into account these payments. All cash flows are displayed in section 1 of the declaration.

Odds details

Calculation of tax on an expensive car has its own nuances. Since 2015, increasing coefficients have been applied to such vehicles, and advance payments for transport tax are calculated in the usual manner. That is, by multiplying the engine power, expressed in hp. s., at the rate and at ¼. After the introduction of the coefficients, the form of the form was updated.

The list of luxury cars is approved by the Ministry of Industry and Trade and displayed on the agency's website. If a specific vehicle is not on the list, then the tax is calculated in the usual manner. If the car is on the list, then you must first determine two indicators: age and average cost of the car. The size of the coefficient depends on them.

The age of the vehicle corresponds to the year of manufacture. According to Art. 361 of the Tax Code of the Russian Federation, the number of full years is determined as of January 1 of the current year. In this case, the calculation starts from the period following the release of the car. That is, if the tax amount is calculated in 2016 for 2015, the number of years is determined as of 2016-01-01. It is very important to correctly fill out the declaration in this paragraph. Even if the car is old, but is on the list, there may not be a coefficient for it. Then andthe tax will not increase.

Example

Calculate the age of a car that was produced in 2012 to determine the amount of tax due in 2015. The calculation base for 2015-01-01 is two calendar periods: 2013 and 2014. The year of issue is excluded from the calculation.

Average car price

This indicator is calculated in the manner approved by the Ministry of Industry and Trade No. 316. There are two formulas in the document. In both cases, identical indicators are used: the purchase price of the car and the current value at the time of issue. Calculations are strongly influenced by the price of a new analogue of the TS, which is valid during the billing period.

The first formula is used when the vehicle manufacturer or its authorized representative has its representative in the territory of the Russian Federation. In this case, the calculation is based on retail prices. Manufacturers provide these data to the Ministry of Industry and Trade, they are available on the website of the ministry. The average cost of the vehicle is calculated by adding the retail prices in force on July 1 and December 1 of the reporting period. The result is divided by 2.

The second formula is used when the manufacturer and its authorized person do not have their representative offices in the territory of the Russian Federation, or when the data on the machine is not provided to the Ministry of Industry and Trade. In this case, for the purpose of calculating the tax, retail prices for new vehicles with the appropriate characteristics (model brand and year of manufacture) indicated as of December 31 of the reporting period in Russian or foreign catalogs (FSUE NAMI, Audatex,KelleyBlue Book, DAT, Mitchel, Canadien Black Book, Motor, Schwacke). The same data must be used for vehicles older than 5 years.

To determine the average price according to Russian catalogs, it is necessary to sum up the maximum and minimum cost of a car for the reporting period at the prices indicated in the catalogs, and then divide the result by 2.

Prices from foreign catalogs are calculated in two stages. First, the cost of the vehicle is determined according to the formula used for Russian catalogs. Then the resulting value is adjusted by two coefficients: the conversion of prices into rubles and the disposal fee.

Average cost=value obtained using the formula for Russian catalogsprice conversion factor + the amount of recycling fee and import duty

Price conversion factor=(foreign exchange rate on 01.01 car year + foreign exchange rate on 31.12 car year) / 2

Example

Determine the average cost of a car based on the recommended prices. LLC owns a vehicle, which is included in the list of cars with an average cost of 3,000,000 rubles or more. Relevant data is available on the website of the Ministry of Industry and Trade. The recommended price of the model for 01.07 is 3400 thousand rubles, and for 01.12 - 3380 thousand rubles.

Average cost of a car=[(3, 4 + 3, 38) / 2]=3.39 million rubles

Individuals

Russian citizens who own cars must also pay a transport tax. The declaration is submitted online. To do this, you need to log in (enter the TIN and password) on the website of the tax service. Then goin the section "Objects of taxation" and enter data about the car. If the user cannot get into the personal account on the site, then he needs to get access: contact the tax office with a passport, code and register in the system.

There are situations when a car is listed on the list of property, but the notice of tax payment does not come. In such cases, you need to submit an application in your personal account with a request to calculate the amount of the fee for the vehicle. Attached to the letter is a scanned copy of the registration certificate, title, sales contract.

From 2017 fines are introduced. In case of failure to provide information on the availability of the vehicle, an individual will have to pay an additional 20% of the tax amount to the budget.

Some citizens are still getting notification in the mail. The document is sent at least 30 days before the date of payment. Each region of Russia has its own deadlines, but in general, the payment date should not be earlier than 30.11. That is, citizens will be able to pay tax for 2014 after 2015-30-11.

Information about the presence of debt can be found in the Data Bank of enforcement proceedings. The FSSP has developed a special application for the social networks VKontakte and Odnoklassniki. There are also smartphone applications of the same name, through which you can find out the amount of the accrued tax and receive the latest news.

How to transfer funds

So, the taxpayer has received a notice that says he must pay vehicle tax. Details are indicated in the receipt itself. If athere is no desire to stand in line at the bank, you can pay off the debt via the Internet.

Gosuslug website

After authorization, in the "Information on the status of tax settlements" section, you must click the "Get service" button. After refreshing the page, it will display information about the amount of debt and payment details. To transfer funds, just click the "Pay" button. Next, specify the card details (number, expiration date, security code). The next step is to confirm the payment. To do this, in a special field you need to enter a one-time password that will be sent to your mobile phone.

Through Alfa-Click system

After authorization on the website of Alfa-Bank in a special form of the section "To the budget of the Russian Federation", you must fill in all the details of the notification, select a card for debiting funds and confirm your intention to pay off the debt.

Website nalog.ru

You can pay off debts to the budget directly through the website of the tax office. After registering in the system, in the "Debts" section, you need to select the type of collection "Transport tax" and click on the "Pay debt" button. In the window that appears, enter the amount and select the "Pay online" option. At the next stage, a list of banks through which you can send a payment will be displayed: Sberbank, Your Bank, Center-Invest, MIB, Gazprom, Promsvyaz, Primorye, etc. You need to click on the icon bank, log in to your personal account. Here, an invoice will be automatically issued with alldetails. Simply select the card from which the funds will be debited and send the payment for processing. It is possible to pay off the debt through the Qiwi payment system. Here, too, all the details will be substituted automatically. The user only needs to confirm the payment ahead of time. Amounts from 500 rubles. carried out without commission. In case of violation of the terms of payment, a fine is charged. It can also be redeemed using the methods described above.