Car tax calculator for the year. Transport tax for individuals: rate, calculation, payment, terms of payment. The procedure for calculating the Transport tax on foreign cars, Prestigious cars

Transport tax rates in 2017 differ significantly in different regions. What they depend on and how they are calculated, it will be useful for every car owner to know.

To get complete up-to-date information about the history of ownership and operation of a car, a proven online service from our partners, the AutoCode portal, will help you.

Both owners and those who have a car in the garage that have not been used for their intended purpose should contribute funds to the state treasury. Moreover, not only cars are subject to taxation, but also vehicles such as:

two-wheeled motorcycles;
scooters;
all types of freight transport;
planes and helicopters;
jet skis, yachts, sailboats, boats;
snowmobiles and snowmobiles.

Transport tax rates in 2017 by region are determined by local authorities based on the following factors:

wages and standard of living;
number of registered vehicles.

At the same time, Russian legislation regulates that the amount of transport tax in 2017 for the regions of Russia should not differ from the main rate set at the state level by more than 10 times. It doesn't matter if it's an increase or decrease.

Another factor that affects the amount of tax is the power of the vehicle and its category. This means that the more horsepower under the hood of a car, the more it will cost its owner. This measure is designed to encourage citizens to buy smaller and more environmentally friendly cars.

The period during which the car is in use by one or another payer will also have a significant impact on the final amount of tax. But the final tariff will be formed only after taking into account, which is introduced for vehicles worth more than 3 million rubles. This criterion is calculated on an individual basis and again based on the characteristics of the region in which the car is registered.

To summarize: in 2017, the cost of a car tax is determined by its power, horsepower and a multiplying factor that is applied to high-value auto products.

As the transport tax table shows, quite different amounts can be paid for a car of the same power in different parts of Russia. For example, the rate on a car with 151 to 200 horsepower under the hood can be 40 rubles for each of them in Adygea, 50 in the Belgorod region and only 25 in the Altai Territory.

The table shows tax rates for cars and trucks of various capacities for each region of Russia.

Table of transport tax rates by regions

Region \| RUB rate for 1 hp	0 - 100	101 - 150	151 - 200	201 - 250	251 - ∞
Adygea, republic	10	20	40	70	130
Altai region	10	20	25	60	120
Altai, republic	10	14	20	45	120
Amur region	15	21	30	75	150
Arkhangelsk region	14	24	50	75	150
Astrakhan region	14	27	48	71	102
Bashkiria, republic	25	35	50	75	150
Belgorod region	15	25	50	75	150
Bryansk region	10	18	40	75	130
Buryatia, republic	9.5	17.9	25.5	38.3	76.5
Vladimir region	20	30	40	75	150
Volgograd region	9	20	40	75	150
Vologodskaya Oblast	25	35	50	75	150
Voronezh region	25	35	50	75	150
Dagestan, republic	8	10	35	50	105
Jewish Autonomous Region	8	16	40	60	95
Transbaikal region	7	10	20	33	65
Ivanovo region	10	20	35	60	120
Ingushetia, republic	5	7	10	30	40
Irkutsk region	10.5	14.5	35	52.5	105
Kabardino-Balkaria, republic	7	15	35	65	130
Kaliningrad region	2.5	15	35	66	147
Kalmykia, republic	11	22	47	75	150
Kaluga region	10	25	50	75	150
Kamchatka Krai	9	24	40	68	130
Karachay-Cherkessia, republic	7	14	25	35	95
Karelia, republic	6	30	50	75	150
Kemerovo region	8	14	45	68	135
Kirov region	20	30	44	60	120
Komi Republic	15	20	50	75	150
Kostroma region	14	26.8	38	60	120
Krasnodar region	12	25	50	75	150
Krasnoyarsk region	5	14.5	29	51	102
Crimea, republic	5	7	15	20	50
Kurgan region	10	27	50	75	150
Kursk region	15	22	40	70	150
Leningrad region	18	35	50	75	150
Lipetsk region	15	28	50	75	150
Magadan Region	6	8	12	18	36
Mari El, republic	25	35	50		90
Moscow, city	12	35	50	75	150
Mordovia, republic	17.3	25.9	37.9	75	150
Moscow region	10	34	49	75	150
Murmansk region	10	15	25	40	80
Nenets Autonomous District	0		25		50
Nizhny Novgorod Region	22.5	31.5	45	75	150
Novosibirsk region	6	10	30	60	150
Omsk region	7	15	30	45	90
Orenburg region	0	15	50	75	150
Oryol Region	15	35	50	75	150
Penza region	15 / 21	30	45	75	150
Perm region	25	30	50	58
Primorsky Krai	18	26	43	75	150
Pskov region	13 / 15	25	50	75	150
Rostov region	12	15	45	75	150
Ryazan Oblast	10	20	45	75	150
Samara Region	16	20	45	75	150
St. Petersburg, city	24	35	50	75	150
Saratov region	14	30	50	75	150
Sakhalin region	10	21	35	75	150
Sverdlovsk region	2.5	9.4	32.7	49.6	99.2
North Ossetia, republic	7	15	20	45	90
Sevastopol, city	5	7	25	75	100
Smolensk region	10	20	40	60	100
Stavropol region	7	15	36	75	120
Tambov Region	20	30	50	75	150
Tatarstan, republic	25	35	50	75	150
Tver region	10	21	30	45	90
Tomsk region	5	8	20	30	75
Tula region	10	25.4	50	75	150
Tuva, republic	7	11	20	30	70
Tyumen region	10	30	34	40	66
Udmurtia, republic	8	20	50	75	100
Ulyanovsk region	12	30	45	65	115
Khabarovsk region	12	16	30	60	150
Khanty-Mansi Autonomous Okrug	5	7	40	60	120
Khakassia, republic	6	15	25	40	75
Chelyabinsk region	7.7	20	50	75	150
Chechnya, republic	7	11	24	48	91
Chuvashia, republic	13	23	50	75	150
Chukotka	5	7	10	15	30
Yakutia, republic	8	13	17	30	60
Yamalo-Nenets Autonomous Okrug	15	24.5	25	37.5	75
Yaroslavskaya oblast	15.8	28.1	45	68	145

transport tax on trucks was significantly reduced in 2017. This applies, however, only to heavy vehicles - from 12 tons. But this is not a benefit, but an avoidance of double taxation: after the introduction of Russian roads of the Platon system, owners of heavy vehicles make payments to the budget through it.

The tax rate for transport tax in 2017 for legal entities has not changed either.

Table of transport tax rates for trucks

All car owners are interested in the question, have the transport tax rates changed in 2017? To date, no significant innovations have been noted. On the contrary, the issue of abolishing this fee began to be discussed much less frequently.

The fact is that the tax itself is one of the most important sources of filling the state treasury. According to the government, it is not only unwise, but also risky to cut income items during the crisis.

What can become real this year, as experts assure, is a differentiated approach to certain types of vehicles. So, let's say it can affect cars using hybrid engines or gas fuel.

In the meantime, it will be useful to know how much your car will cost this year. You can clarify this information at the local tax service, especially since now the law obliges car owners to apply to the authorized body on the issue of tax payment, without waiting for notification documents. Otherwise, the taxpayer will face a fine of 20% of the amount of the tax payment.

Table of increasing coefficient for transport tax

The cost of a passenger car, rub.	The number of years that have passed since the year of manufacture of the car (including the year of manufacture)	Multiplier
from 3,000,000 to 5,000,000 inclusive	no more than 1 year	1.5
	from 1 year to 2 years	1.3
	2 to 3 years	1.1
from 5,000,000 to 10,000,000 inclusive	no more than 5 years	2
from 10,000,000 to 15,000,000 inclusive	no more than 10 years	3
over 15,000,000	no more than 20 years	3

News feeds are full of information about innovations in the Tax Code. The economic crisis, the luxury tax, transport fees - what will empty the pockets of ordinary Russians this year?

The main news of recent days is that vehicles with internal combustion engines have come to the attention of the Ministry of Finance of the Russian Federation. Starting from 2013, each car owner is forced to pay a state duty to the treasury, depending on the amount of horsepower of the car.

Now the car tax on horsepower can be increased again, moreover, it will depend on the environmental standard, year of manufacture and engine size of the car. Thus, the owners of bulky, low-power obsolete foreign cars fall under the scope of the new law. However, even in this case it is possible to avoid extra costs but, first, you should carefully study the legislation and the new law.

Tax on cars in 2016 - changes in the law, the amount of tax

The New Year was not so festive, because on the threshold of 2016 there were regular changes in the Tax Code. Now you have to pay a lot for pleasure. Vehicle owners are forced to pay an annual tax fee. Let's take a closer look at who and for what should pay the state duty.

What determines the shipping rate? There are several important points here:

the amount of horsepower;
region of registration of the car;
make and model.

Calculator and self-calculation of car tax

So, on the official sites there is online calculator, where you can find out what percentage is charged specifically for your car. Here you must specify all the characteristics of the vehicle.

Calculation formula:

For instance:

For vehicles registered in Moscow and the Moscow region, with a volume of up to 100 horsepower, the amount is calculated at 12 rubles per 1 given unit.
If the power is 100 horsepower, you need to pay a state duty in the amount of 1200 rubles to the treasury.

In addition, no matter what kind of vehicle you have, if it has an internal combustion engine, you will have to pay a fee (car, motor boat, boat, etc.). The new law regulates that the rate is tied to the region (in Tyumen, Moscow, Belgorod, Rostov region, St. Petersburg, etc.). For each engine there is a formula, thanks to which a citizen can calculate car tax. It should be clarified after the presentation of documents to the traffic police.

Tax on a car by horsepower 2016 - calculation of the tax rate in the table

Due to the significant increase in rates in 2016, many owners are forced to look for less powerful vehicles with alternative energy sources.

But, as usual, these state duties will not hit the wealthy class much, since the amount of the base rate cannot be increased by more than 10 times. For example, owners of foreign cars with a power of 250 hp or more pay at least 120 rubles for each unit of power.

List of cars subject to luxury tax 2016 from the Ministry of Industry and Trade

Already in 2016, the Ministry of Industry and Trade compiled a new list of luxury cars, which included one and a half times more models, if we compare the table with last year.

So, for a car worth 3-5 million rubles in the first year, the state duty is paid with a coefficient of 1.5, from the second to the third - with a coefficient of 1.3.
For prestigious foreign cars in the price segment from 5-10 million rubles, the transport fee is multiplied by 2, and from 15 million rubles - by a factor of 3.

Tax on the sale of cars in 2016 under the new law

Also, those citizens who decide should not forget that this transaction is subject to state duty. If the transaction amount is more than 250 thousand rubles or the car has been owned for less than 3 years, you must give 13% of the proceeds to the state.

Car tax, how to check online by owner's last name

Guided by the provisions of Article 367 of the Tax Code, it becomes obvious that it is necessary to make timely payments. So, a few months before the delay in payment, a receipt arrives at your postal address, which will indicate the exact payment figure. You need to make the payment as early as possible, as a penalty fee will be charged for the delay, and an additional percentage is withdrawn for each day. Information about the debt can be viewed on the State Services website.

Do I need to pay tax on the sale of a car owned for less than 3 years?

Unfortunately, if the car is owned for less than 3 years, you will have to make a payment of 13% on the sales contract. But, if the total amount of the transaction does not exceed 250 thousand rubles, the fee is not paid. In any case, the owners always have the right to choose to travel in a luxury car or choose a vehicle that is affordable, so as not to puzzle over where to get the money to pay the state duty.

How to Avoid Paying Car Tax on Horsepower - Tips and Tricks

From all this, we can conclude that today the vehicle is a rather heavy burden, both for the seller, who must give 13% to the state, and for the buyer, since the transport fee is no less difficult for him.

But experienced owners know how not to pay car tax on horsepower, and here are some tricks:

deforcing the engine in the factory;
registration of a car for a member of a large family, a disabled person of groups 1 and 2;
the vehicle is owned by another person.

Income tax refund when buying a car 2016 - the law in a new edition

In turn, state bodies provide for the protection of the rights of taxpayers. So, you have a chance to return 13% of the state income tax from the amount that went to pay the contributions. To do this, you will need to issue a 3-personal income tax (declaration), as well as an application for a refund of income tax when buying a car.

Last update: 01/05/2020

Almost all vehicle owners face the concept of transport tax. But not everyone knows who should pay the tax, in what amount and in what time frame. We will help you understand the procedure for paying transport tax by individuals, the specifics of its calculation, as well as the specifics of debt collection and the statute of limitations for its collection.

What is a transport tax and who pays it

The basis for calculating the tax is the information received by the IFTS from the traffic police. Such data is received at the request of the tax authorities, as well as at the initiative of the state traffic inspectorate in connection with the registration of a new car, a sale and purchase transaction, deregistration for disposal, etc.

If and until the car is registered with a citizen (according to the traffic police), the obligation to pay tax will be with this citizen.

That is, if:

the car is stolen, the tax office should be notified of this by submitting a document on contacting the police;
if a car was sold, and the buyer for some reason does not re-register it for himself, the former owner remains the tax payer, he is listed as the owner in the traffic police database;
if the car was bought on credit, the tax calculation starts from the date of registration of the vehicle with the traffic police.

The owner of the car does not need to count anything. All calculations are made by the tax inspectorate and send the taxpayer a tax receipt at the address of his registration. Payment is made every year, for example:

for 2016 until December 1, 2017
for 2017 until December 1, 2018
for 2018 until December 1, 2019, etc.

As a result, a payment to the budget based on a tax notice is considered a transport tax. This payment must be made by the owner of the vehicle: car, motorcycle, scooter, etc. The tax is mandatory. The very procedure for payment is prescribed in the tax law, and the municipal authorities determine the amount of the tax rate, which increases the coefficient, as well as the conditions and amount of benefits for car owners.

Object and tax base

The object of taxation is vehicles, including land, water and aircraft (both self-propelled and trailers). Individuals are more likely to pay a fee for motorcycles, buses, cars, scooters, ATVs and other vehicles for personal use. But do not forget that the fee is also levied on the owners of boats, snowmobiles, motor boats and jet skis.

The amount of payment to the budget depends on the taxable base. And the size of the base is determined by the type of transport.

If the tool is equipped with an engine, then the basis for the calculation is the power (unit of measurement - horsepower).
If an air or water vehicle does not have an engine (for example, a floating crane, a landing stage), then the fee is related to the gross tonnage indicator (unit of measurement - register tons).
In exceptional cases, the base is taken as the unit of the vehicle for calculation.

Payers

The person who pays the fee is the owner of the vehicle (motorcycle, boat, etc.). It is the one to whom the vehicle is registered according to the registration records of the Ministry of Internal Affairs.

If the car is stolen

Is there an obligation to pay a fee in case of car theft. After all, only documentary ownership of the car remains, and physically the owner cannot dispose of it. It is allowed not to make a payment when there is a documented theft of a car. Such a document is issued either by the police or the investigative committee, which is directly involved in finding the car and investigating the incident. Resolutions from these structures must be submitted to the IFTS so that tax is not calculated from the date of theft.

If the car is being repaired or impounded, is in the garage and is not used

There are reasons why the car is not used by the owner (the most common examples are: the car was driven to a car impound, the driver was deprived of his license, the vehicle is being mothballed in a garage or a long-term repair). How to deal with the payment of transport tax in this case? The logic is simple: since you are still the owner of the car according to the documents, the obligation to pay it remains unchanged. The fact that the car was idle in this case does not matter.

Beneficiaries

There are vehicle owners who are not required to pay a fee to the budget. So, you have every right not to pay the fee if you own:

rowing boat;
motor boat (power up to 5 horsepower);
a special car for the disabled;
tractor or combine.

If you have received a notification about the need to pay a fee for these vehicles, then you have the right to ignore it. This document is erroneous or illegal.

Also, the state at the regional level provides benefits in the payment of fees by certain social strata of the population. As a rule, exempt from payment (or reduce the rate):

for pensioners (see);
persons of pre-retirement age;
members of large families;
disabled people;
veterans;
as well as owners of low-power vehicles.

If the beneficiary owns two or three types of transport (for example, a car and a boat), then he will receive exemption from paying the fee for only one of them.

How to determine the amount of tax

To determine the amount of the fee that the owner of the transport is obliged to transfer to the budget, you will need to know the basic indicators. These are engine power and collection rate. With power, everything is simple - its value is indicated in the registration documents for the car. If your car's data sheet lists power in kW, you'll need to convert it to horsepower (l/s). To calculate, use the formula:

M l / s \u003d M kW * 1.3596.

tax rate

The rate indicator is determined depending on the type of transport (cars, buses, snowmobiles, snowmobiles, yachts, etc.) and on engine power. Tax law determines the federal rate. For 2019, the picture looks like this:

And for motorcycles:

These values are used in those regions/territories/republics where the rates are not specified at the regional level (but this was taken care of in all regions). At the same time, local authorities have the right to adjust the rate. Or you can increase or decrease the bet by no more than 10 times.

For example, the transport tax rate:

for residents of the Leningrad region who own motorcycles up to 20 l / s, is 10 rubles. for every horsepower.
the same figure for residents of the Yaroslavl region is 7.5 rubles.

Also, to calculate the amount of the fee, you may need additional values:

if the ownership of the car was registered by you less than a year ago, then in the calculation you need to use the indicator of the number of the month of ownership;
if you are the owner of an expensive car, then when calculating you also need to use a multiplying factor.

luxury cars

For premium cars, when calculating the tax, a multiplying coefficient is applied. It is established in a single norm for all regions of the Russian Federation. That is, local authorities can adjust the rate, and the coefficient for expensive cars cannot vary by region.

The value of the coefficient has 3 values:

minimum "1.1"- cars costing from 3 to 5 million. rub. and year of manufacture not older than 3 years;
middle "2"- cars costing from 5 to 10 million rub. not older than 5 years;
maximum "3"- car cost 10-15 million rub. age up to 10 years, or the price is above 15 million and 20 years have not passed since the date of manufacture.

Two more clarifications:

the cost of cars is determined by the Ministry of Industry and Trade and officially published on the Internet;
if the car is older than the specified age, then the tax is transferred to the usual calculation.

Formula for calculation and examples

With all of the above indicators, you can proceed directly to the procedure for calculating the transport tax. To do this, you must use the following formula:

where H is the amount of transfer to the budget;
StN - tax rate;
NB - engine power in (horsepower);
KolMV - the time that you are the owner of the car (in months).

If you own an expensive car (the criteria for inclusion in this group are described above), then the result (H) must be multiplied by the multiplying factor applicable for the category:

where PC is the coefficient for luxury cars.

In order to understand the features of the calculation of the fee, we use illustrative examples.

Example 1

In March 2018, a resident of Moscow Skuratov S.D. acquired Daewoo Lanos, which he sold in August 2018. In September 2018, Skuratov bought a Chevrolet Niva. The power of the first car is 70 l / s, the second - 80 l / s.

How much is Skuratov obliged to transfer to the budget at the end of 2018? In order to determine this, we calculate the number of months during which Skuratov was the owner of each of the cars. Daewoo Lanos ownership 6 months (from April to August inclusive), Chevrolet Niva - 4 months. (from September to December inclusive). The rate in both cases is 10 rubles. for every horsepower.

The fee calculation will look like this:

You need to pay for Daewoo Lanos: H \u003d 10 * 70 * 6/12 \u003d 350 rubles.
The fee for the Chevrolet Niva will be: H \u003d 10 * 80 * 4/12 \u003d 267 rubles.
Total must be transferred: 267 + 350 = 617 rubles.

But since Skuratov is a resident of Moscow, a 100% discount on a car with a capacity of up to 70 l / s is applicable to him. Therefore, Skuratov will transfer only 267 rubles to the local budget.

Example 2

In April 2018, a resident of Tula Markov S.G. bought a Mercedes G-350. The price of the car under the sale and purchase agreement amounted to 6,830,000 rubles. The car was produced in 2017. Engine power - 224 l / s. Markov will pay for an expensive car: H = 75 * 224 * 9/12 * 2 = 25.200 rubles.
In the Tula region, for a car with this power (224 l / s), a rate of 75 is applied. Due to the multiplying factor, the total amount was doubled.

Example 3

Resident of Belgorod, pensioner Ignatov K.S. purchased a Ural motorcycle in July 2018. At that time, Ignatov already owned a VAZ Largus car. The power of the motorcycle is 40 l / s, the car - 105 l / s. Let's calculate the fee in each case:

Ignatov must pay for the motorcycle: H = 12.5 * 40 * 6/12 = 250 rubles.
Ignatov must pay for the car: H = 25 * 109 = 2.725 rubles.
The total amount to be transferred to the budget is 250 + 2.725 = 2.975 rubles.

Ignatov is a pensioner, that is, he has the right to receive benefits regarding a motorcycle. It does not apply to the car, as there is a limitation in the form of vehicle power (up to 70 l / s). Thus, Ignatov will pay 2.975 rubles. (for VAZ Largus).

Calculation of vehicle tax for an incomplete month of ownership

Previously ( before 01/01/2016) it was considered that the month of registration of the vehicle, or the month of its removal from the register, is taken as a full month. Those. a part of a month was equal to a full month for tax calculation both during registration and withdrawal.

Now, from 01/01/2016, the rules for calculating the amount of tax during registration and deregistration of the vehicle during the tax period have changed. The amendments are as follows:

Machine registered:
- until the 15th day - transport tax for a full month;
- after the 15th - the month is not taken into account;
Vehicle deregistered:
- before the 15th - the month is not taken into account;
- after the 15th - transport tax for a full month.

How to pay tax: procedure and terms

The reporting period for the payment of transport tax for individuals is a calendar year, that is, in 2019 you make a payment for 2018.

You must pay the fee no later than December 1. The basis for payment is the notification that you receive from the Federal Tax Service.

The Fiscal Service must send a notification - no later than 30 days before the due date of payment (until 11/01/2019 - for 2018).

Notification of a single form and includes amounts for transport, land and property tax. If, for example, you own a land plot from which you need to pay a land tax, then you will receive a single notification from the Federal Tax Service, which will indicate the total amount of obligations to the budget, including for the car and for the land.

The tax is calculated based on the data received about your car from the traffic police. You will need to transfer funds for the period in which the car was listed on you as the owner.
You can receive a notification in one of the following ways:

By mail - in this case, you will receive a registered letter, on the stamp of which the date of sending will be indicated. If you have violated the deadline for paying the fee due to late receipt of the notification, the date on the stamp will serve as proof of your correctness.
In person - the fiscal service officer will personally hand you the notice, you, in turn, will sign to confirm receipt.
Email- in order to receive a document in this way, you need to register on the website of the Federal Tax Service, after which you can independently receive a notification and a receipt for payment using an electronic resource (“ Personal Area"). Using this method, you also have the opportunity to find out the transport tax of an individual by TIN.

Along with the notification, you will be sent a receipt for paying the fee, on the basis of which you can transfer funds at any branch of the bank or to Sberbank-online using the document number or TIN.

When paying transport tax for individuals in 2019, the following budget classification codes (BCC) are used in the payment order (receipt):

KBK 182 1 06 04012 02 1000 110 - all main payments of individuals are made with the indication of this code, arrears, recalculations and other debts are repaid using the same code;
BCC 182 1 06 04012 02 2100 110 - for the payment of penalties due to the delay in the main payment
BCC 182 1 06 04012 02 3000 110 - fines;
BCC 182 1 06 04012 02 4000 110 - this code is used for other receipts.

After transferring the payment, keep the receipt (copy of the payment order). It will serve as confirmation of the completeness and timeliness of repayment of obligations to the budget.

Often, for one reason or another, citizens do not repay their debts on time. In this case, the violator will be sent a demand for payment no later than 30 days from the moment when the fiscal authority discovered the fact of non-payment.

If you are late in payment (or transfer an incomplete amount), you are obliged not only to repay the amount of the debt, but also to pay penalties and fines accrued in connection with the violations you have committed. To calculate interest, use the following formula:

Where P is the amount of the penalty;
N - the amount of arrears;
StrRef is the Central Bank refinancing rate effective during the delay period;
KolDn - delay period (days).

Example 4

Motorcycle owner Serpov V.K. 08/12/2019 received a notice of payment of tax in the amount of 4.740. Serpov violated the deadlines for paying transport tax and did not make the payment until December 1, 2019. Having received the demand, Serpov transferred the funds on 12/27/2019. In connection with the violation of the terms of payment, Serpov was fined:

P \u003d 4.740 * 11% / 300 * 27 days. = 47 rubles.

In addition to the fine, the state has the right to withhold from the violator a fine in the amount of 20% of the amount of outstanding obligations. The penalty is charged both in case of underpayment, and in case of full non-payment of the amount.

Example 5

Sviridenko R.O. received a notification from the Federal Tax Service in the amount of 7.630 for 2018. On November 3, 2019, Sviridenko transferred the amount of 5.610. Thus, Sviridenko had a transport tax debt of 2.020 (7.630 - 5.610). In connection with the underpayment, a fine will be withheld from Sviridenko, calculated as follows:

W \u003d (7.630 - 5.610) * 20% \u003d 404 rubles.

Debt and statute of limitations for its collection

It happens that car owners receive notifications about the repayment of tax debt for the past years. It is appropriate that the question arises about the statute of limitations for transport tax, within which the Federal Tax Service has the right to collect lost payments. Debt collection is carried out subject to the following principles:

There is no statute of limitations for tax arrears. If you receive a notification (request) within the prescribed period, the Federal Tax Service has the right to demand that you repay the debt for an unlimited amount of time.
The term for calculating amounts payable is limited to 3 years. This fact suggests that if you do not receive notifications (requirements), the fiscal authority has the right to calculate the amount and issue it to you for repayment for no more than 3 previous years (calculation in 2019 is allowed for 2018, 2017, 2016 and not earlier) .
The term for collecting funds from the fiscal service is limited to 3 years. There may be situations when you are charged with an incorrect and excessive amount of obligations to pay a fee (including fines, penalties), these obligations are repaid by you. But the fact of violations by the Federal Tax Service has been established. In this case, you have the right to apply to the Federal Tax Service with a request to return the funds, but not more than 3 previous years.

If the above conditions are violated, the claims for repayment of the debt are recognized as illegal, therefore, satisfaction is not required.

Question answer

Question:
Do I have to pay tax if the car is stolen?

On March 1, 2017, a car with a capacity of 200 l / s was stolen from the owner, as documented. At the end of the year, the owner received a notification from the Federal Tax Service Inspectorate of tax payment in full at a tax rate of 75 rubles. per l / s: H \u003d 200 * 75 \u003d 15.000 rubles. Are the actions of the FTS legal in this case?

Answer: No, the IFTS made an incorrect calculation, since when calculating the fee, it is based on the actual use of the machine (number of months). The correct calculation looks like this: H \u003d 200 * 75 * 2/12 months. = 2.500 rub. To resolve the situation, it is worth contacting the fiscal service with an appropriate application, as well as a copy of the confirmation of the theft. Similar situations may occur in various cases (including due to incorrect data provided by the traffic police). Having on hand supporting documents, you can easily prove your case and achieve recalculation in your favor.

Question:
From what month does the tax on the sale of a car stop?

In April 2018, the owner sold the car, but removed it from registration only on 11/01/2018. The tax authority assessed the tax until November 2018. Why? The owner received a notification from the fiscal service, the amount of which was calculated as follows: H = 180 (capacity) * 42 (rate) * 10 (actual use period in months) / 12 months. = 6.300 rub. Since the transfer of the car was fixed by the contract of sale on 04/01/2014, the former owner turned to the Federal Tax Service with a request to recalculate the amount: H = 180 * 42 * 3/12 months. = 1.890 rub. The claim of the person who sold the car was not satisfied.

Answer: The refusal of the IFTS is legally justified: the tax payer is the actual owner of the car according to the traffic police records. Since, after the sale, the person who sold the car did not file the deregistration of the car in a timely manner, until 11/01/2018 the obligation to pay the fee lies with him.

Question:
When is the tax charged if the car was bought on credit?

On April 21, 2019, the car was purchased on the basis of a car loan agreement and registered on April 30, 2019. According to the loan agreement, the ownership of the car passes to the new owner only after the final repayment of the entire loan amount. When is it necessary to pay the fee: from the date of the last loan payment or from the date of registration with the traffic police?

Answer: You are considered a payer of the fee from the moment you enter an account in the traffic police register. The terms of the loan agreement are irrelevant in this case. The same applies to cars that are under arrest and are being used in a criminal case as material evidence. The main criterion in this case is the fact of deregistration in the traffic police. If the car is registered, then you need to transfer the fee to the budget.

Clause 1 of Article 360 of the Tax Code of the Russian Federation. Taxable period. Reporting period
Paragraph 2 of Article 362 of the Tax Code of the Russian Federation. The procedure for calculating the amount of tax and the amount of advance tax payments
Information of the Ministry of Industry and Trade of Russia "List of cars with an average cost of 3 million rubles or more to be applied in the next tax period (2018)"

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days.

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(Introduced by Federal Law No. 110-FZ of July 24, 2002)

Article 356. General provisions

The transport tax (hereinafter referred to in this chapter - the tax) is established by this Code and the laws of the subjects Russian Federation on tax, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this Chapter. In relation to taxpaying organizations, the legislative (representative) bodies of the subjects of the Russian Federation, when establishing the tax, also determine the procedure and terms for paying the tax.
(Part two as amended by Federal Law No. 284-FZ of October 4, 2014)

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Article 357. Taxpayers

Taxpayers of tax (hereinafter referred to in this chapter as taxpayers) are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this Article.

For vehicles registered to individuals, acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of a vehicle before the official publication of this Federal Law, the taxpayer is the person specified in such a power of attorney. In this case, the persons on which the said vehicles are registered shall notify the tax authority at their place of residence of the transfer of the said vehicles on the basis of a power of attorney.

Part three became invalid on January 1, 2017. - Federal laws of 01.12.2007 N 310-FZ, of 30.07.2010 N 242-FZ.
FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation" are not recognized as taxpayers ".

(Part four was introduced by Federal Law No. 108-FZ of June 7, 2013)
The confederation, national football associations (including the Russian Football Union), the Russia-2018 Organizing Committee, subsidiaries of the Russia-2018 Organizing Committee, FIFA media information producers, suppliers of FIFA goods (works, services) specified in the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", in relation to vehicles owned by them on the right of ownership and used only for the purpose of measures provided for by the said Federal Law.

(Part five was introduced by Federal Law No. 108-FZ of June 7, 2013)

Article 358. Object of taxation

1. The objects of taxation are cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motor sleighs, motor boats, hydrocycles, non-self-propelled (towed vessels ) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.

2. Are not subject to taxation:

1) rowing boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower;

2) passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through the social protection authorities in the manner prescribed by law;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) of organizations and individual entrepreneurs, the main activity of which is the implementation of passenger and (or) freight traffic;

(As amended by Federal Law No. 368-FZ of December 27, 2009)

5) tractors, self-propelled harvesters of all brands, special vehicles (milk carriers, livestock carriers, special poultry transport vehicles, transport and application vehicles) mineral fertilizers, veterinary care, Maintenance) registered to agricultural producers and used in agricultural work for the production of agricultural products;

6) vehicles owned on the basis of the right of operational management by federal executive bodies and federal state bodies in which the legislation of the Russian Federation provides for military and (or) service equivalent to it;

(as amended by Federal Laws No. 283-FZ of November 28, 2009, No. 145-FZ of June 4, 2014)

7) wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical service;

9) ships registered in the Russian International Register of Ships;

(Item 9 was introduced by Federal Law No. 168-FZ of December 20, 2005)

10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

(Item 10 was introduced by Federal Law No. 268-FZ of September 30, 2013)

Article 359. Tax base

1. The tax base is determined by:

1) in relation to vehicles with engines (with the exception of vehicles specified in subparagraph 1.1 of this paragraph) - as the engine power of the vehicle in horsepower;

1.1) in relation to air vehicles for which the jet engine thrust is determined - as a nameplate static thrust of a jet engine (total nameplate static thrust of all jet engines) of an air vehicle in takeoff mode on the ground in kilograms of force;

(Item 1.1 was introduced by Federal Law No. 108-FZ of 20.08.2004)

2) in relation to water non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a vehicle unit.

(as amended by Federal Law No. 108-FZ of 20.08.2004)

2. With regard to vehicles specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of this article, the tax base is determined separately for each vehicle.

(as amended by Federal Law No. 108-FZ of 20.08.2004)

In relation to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.

Article 360. Tax period. Reporting period

1. A calendar year is recognized as a tax period.

2. The reporting periods for taxpaying organizations are the first quarter, the second quarter, the third quarter.

3. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation shall have the right not to establish reporting periods.

Article 361. Tax rates

1. Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross tonnage of the vehicle, based on one horsepower of the vehicle engine power, one kilogram of jet engine thrust, one register ton of the vehicle or one unit vehicle in the following dimensions:

Name of the object of taxation	Tax rate (in rubles)
Passenger cars with engine power (from each horsepower):
	2,5
	3,5
	5
	7,5
	15
Motorcycles and scooters with engine power (per horsepower):
up to 20 hp (up to 14.7 kW) inclusive	1
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive	2
over 35 hp (over 25.74 kW)	5
Buses with engine power (per horsepower):
up to 200 hp (up to 147.1 kW) inclusive	5
over 200 hp (over 147.1 kW)	10
Trucks with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	2,5
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive	4
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive	5
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive	6,5
over 250 hp (over 183.9 kW)	8,5
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (per horsepower)	2,5
Snowmobiles, snowmobiles with engine power (per horsepower):
up to 50 hp (up to 36.77 kW) inclusive	2,5
over 50 hp (over 36.77 kW)	5
Boats, motor boats and other water vehicles with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	10
	20
Yachts and other motor-sailing vessels with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	20
over 100 hp (over 73.55 kW)	40
Watercraft with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	25
over 100 hp (over 73.55 kW)	50
Non-self-propelled (towed) ships for which the gross tonnage is determined (per each registered ton of gross tonnage)	20
Airplanes, helicopters and other aircraft with engines (per horsepower)	25
Aircraft with jet engines (per kilogram of thrust force)	20
Other water and air vehicles without engines (per vehicle unit)	200

(Clause 1 as amended by Federal Law No. 307-FZ of November 27, 2010)

2. The tax rates specified in paragraph 1 of this article may be increased (reduced) by the laws of the constituent entities of the Russian Federation, but not more than ten times.

The specified limitation on the amount of reduction in tax rates by the laws of the constituent entities of the Russian Federation does not apply to passenger cars with engine power (per horsepower) up to 150 hp. (up to 110.33 kW) inclusive.

(paragraph introduced by Federal Law No. 307-FZ of November 27, 2010)

(Clause 2 as amended by Federal Law No. 282-FZ of November 28, 2009)

3. It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of manufacture of vehicles, and (or) their environmental class.

(as amended by Federal Law No. 282-FZ of November 28, 2009)

The number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year in calendar years from the year following the year of manufacture of the vehicle.

(paragraph introduced by Federal Law No. 282-FZ of November 28, 2009)

4. If the tax rates are not determined by the laws of the constituent entities of the Russian Federation, taxation is carried out at the tax rates specified in paragraph 1 of this article.

(Clause 4 was introduced by Federal Law No. 202-FZ of November 29, 2012)

Article 361.1. tax incentives

(introduced by Federal Law No. 249-FZ of July 3, 2016)

1. Individuals are exempted from taxation in respect of each vehicle with a maximum authorized mass of more than 12 tons, registered in the register of vehicles of the toll collection system (hereinafter in this chapter - the register), if the amount of payment in respect of compensation for damage caused to public roads the use of vehicles of federal significance with a maximum authorized mass of more than 12 tons (hereinafter referred to in this chapter as the fee) paid in the tax period in respect of such a vehicle exceeds or is equal to the amount of the calculated tax for the given tax period.

2. If the amount of calculated tax in respect of a vehicle with a maximum authorized mass of more than 12 tons, registered in the register, exceeds the amount of the fee paid in respect of such a vehicle in a given tax period, a tax benefit is granted in the amount of the fee by reducing the amount of tax by the amount of the fee.

3. An individual entitled to a tax benefit shall submit to the tax authority of his choice an application for granting a tax benefit and documents confirming the taxpayer's right to a tax benefit.

Article 362

(as amended by Federal Law No. 131-FZ of October 20, 2005)

1. Taxpayers-organizations calculate the amount of tax and the amount of the advance tax payment on their own. The amount of tax payable by taxpayers who are natural persons is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state registration of vehicles in the territory of the Russian Federation.

2. The amount of tax payable to the budget at the end of the tax period is calculated in respect of each vehicle as the product of the relevant tax base and tax rate, unless otherwise provided by this article.

The amount of tax payable to the budget by taxpaying organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

(as amended by Federal Law No. 347-FZ of November 4, 2014)

The amount of tax is calculated taking into account the increasing coefficient:

1.1 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 2 to 3 years have passed;