Vehicle rates and codes. Vehicle codes
"(St. Petersburg) No. 4/2008
The Personnel Training Center of the Federal Tax Service of Russia held several industry seminars. The peculiarities of accounting and reporting in a particular field of activity were explained to accountants by inspectors of the city tax department and specialized MIFNS. New items were announced first transport tax - 2008 and given appropriate recommendations to transport organizations.
We use new tax rates
Since 2008, the transport tax rates in St. Petersburg have increased only for passenger cars with engine power up to 100 horse power (hereinafter referred to as HP) inclusive. City Law of September 26, 2007 No. 416-81 provides for an annual increase in the payment of two rubles. Now the rate is 20 rubles. (in 2007 it was 18 rubles), in 2009 it will grow to 22 rubles, in 2010 - up to 24 rubles. Thus, the annual tax amount will increase by no more than 200 rubles. in year.
For all other types vehicle fees will remain unchanged for 2008-2010.
To classify a vehicle, it is necessary to use the Convention on Road Traffic, adopted at the UN Conference on November 8, 1968 in Vienna (see order of June 23, 2005, Ministry of Internal Affairs of Russia No. 496, Ministry of Industry and Energy No. 192, Ministry of Economic Development and Trade No. 134).
According to this document, vehicles with a maximum mass of up to 3.5 tons and the number of seats, in addition to the driver's, no more than eight, are classified as passenger cars. The buses are designed to carry passengers and have more than eight seats (not counting the driver's seat). Trucks are considered to be vehicles with a maximum permissible weight of more than 3.5 tons. Self-propelled vehicles are special-purpose vehicles with a speed of up to 50 km / h.
We consider truck cranes more like trucks than self-propelled vehicles
One of the most striking controversial situations is the definition of the category of truck cranes. Where can they be attributed: to trucks or to other self-propelled vehicles? There are two points of view.
The first one says that in accordance with the All-Russian Classifier of Fixed Assets (OKOF) OK 013-94 (approved by the Resolution of the State Standard of Russia dated December 26, 1994 No. 359), trucks are included in subclass 15 3410020 of subsection 15 0000000 "Transport means". The cranes general purpose on motor vehicles are in subclass 14 2915242 OKOF and are classified as lifting and transport mobile equipment in subsection 14 0000000 "Machinery and equipment". The classification of fixed assets given in the Decree of the Government of the Russian Federation of January 1, 2002 No. 1 also does not include truck cranes in the number of trucks. It turns out that truck cranes should be classified as self-propelled vehicles.
According to another position, a truck crane is a truck, since the lifting equipment is installed on the basis of a truck. And the equipment itself is considered a load. An additional argument is the mandatory registration of truck cranes with the traffic police. This point of view, in particular, is adhered to by the Supreme Arbitration Court of the Russian Federation.
The arbitrators say the following. The procedure for registering a vehicle is determined by the decree of the Government of the Russian Federation of August 12, 1994 No. 938. Clause 2 of this document states: all vehicles with a maximum design speed of more than 50 km / h, intended for movement on highways common use, are registered with the traffic police, and all other cars, including self-propelled and moving at a speed of 50 km / h or less, are registered with the State Technical Supervision Authorities.
This means that the judges generalize that if a vehicle is registered with the State Traffic Safety Inspectorate, regardless of its purpose and the characteristics of the installed equipment, it is not "another self-propelled vehicle" specified in paragraph 1 of Article 361 of the Tax Code of the Russian Federation (see Resolutions of the Supreme Arbitration Court of the Russian Federation of July 17, 2007 No. 2965/07 and No. 2620/07). Similar conclusions are contained in some decisions of the Federal Of the Arbitration Court North-Western District (see the resolution of the FAS SZO dated June 14, 2007 No. A05-10855 / 2006-18).
In addition, when resolving such disputes, judges often emphasize that the OKOF is not a normative legal act and is intended to ensure the tasks of statistics. And this means that its use for the purposes of Chapter 28 on the transport tax of the Tax Code of the Russian Federation is possible only in the part that does not contradict the above-named international Convention.
In order to avoid problems, taxpayers should focus on the second interpretation, according to which a truck crane is a truck. If only because the Ministry of Finance of Russia, in response to the request of the Federal Tax Service of Russia, took just such a position (see letter dated January 17, 2008 No. 03-05-04-01 / 1). According to financiers, the category of a vehicle for tax purposes should be determined on the basis of its type indicated in the passport. If this information there is no, the tax authorities have the right to apply with relevant requests to the competent authorities and organizations authorized to issue passports of vehicles (to manufacturers).
Inspectors will rely on these arguments in their audits. The taxpayer's disagreement means a direct road to court.
We fill in the declaration and calculations correctly
If we talk about mistakes, then most often the payers of the transport tax "stumble" on the following points.
The month of vehicle registration, as well as the month of its deregistration, is considered a full month. In the case of registration or deregistration within a month, one full month is still taken into account. For example, the vehicle was registered to the organization on March 10. Then the calculation of advance payments for the first quarter will contain a decimal fraction corresponding to the ratio 1/3 (tax calculation for one month (March) out of three (January, February, March) months of the first quarter; March is considered in full). The declaration for the year (for the fourth quarter is not submitted; immediately - the annual) includes a decimal fraction 10/12 (12 months of the year, except for January and February). Of course, if the car is still registered on of this taxpayer... If not, the new owner will make his own calculation.
If in the vehicle passport the power is indicated not in horsepower, but in metric units, it is necessary to make a recalculation: the engine power, expressed in kW, is multiplied by the conversion factor 1.35962. The resulting value is the engine power in horsepower (clause 19 of the Methodological Recommendations, approved by order of the Ministry of Taxes and Duties of Russia dated April 9, 2003 No. BG-3-21 / 177).
Transport is paid as long as the car is registered for a specific taxpayer. In the event of theft or theft, the owner - the organization or - must submit to the tax authority a document confirming this fact (for example, a certificate from the traffic police). Then for corresponding period the tax will be recalculated.
When filling out section I of the declaration (calculation), it is the accrued amounts that should be entered, taking into account the results tax audits, and not those that were paid earlier.
In column 2 of section 2, it is necessary to enter the code of the type of vehicle. Let us remind you that passenger cars correspond to the code 51004, trucks - 52001, buses - 54003, self-propelled vehicles - 57001 or 57000.
In column 9 of section II, you need to indicate the coefficient, defined as the ratio of the number full months, during which the vehicle was registered to the taxpayer, to the number of calendar months in the tax (reporting) period. The indicator is entered as a decimal fraction accurate to hundredths.
The organization owns a vehicle UAZ 22069-04, vehicle type - "Other special vehicles" (type code 59016), category - "B" (8 seats without a driver), 84 hp. with. How to calculate transport tax correctly?
Transport tax is a regional tax. It is established and enacted by the Tax Code and the laws of the constituent entities of the Russian Federation and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation * (1).
Within the territory of Altai Territory the calculation and payment of the transport tax is made on the basis of the Law of the Altai Territory of 10.10.2002 N 66-ЗС "On the Transport Tax in the Territory of the Altai Territory".
The object of taxation is, in particular, cars, buses registered in accordance with the procedure established by the legislation of the Russian Federation * (2). The tax rate for these vehicles is determined depending on their category per horsepower of engine power * (3).
The mechanism for distributing vehicles into categories is not provided for by the Tax Code. Guidelines for the application of Chapter 28 of the Tax Code of the Russian Federation * (4) establish that when determining the category of vehicles, one should be guided by:
All-Russian classifier of fixed assets OK 013-94 (OKOF) * (5);
Convention on Road Traffic (Vienna, 08.11.1968) * (6) (hereinafter - the Convention).
At the same time, according to the financial department, the OKOF does not contain criteria sufficient to classify the vehicles listed in it in the corresponding categories, and is not regulatory document... Therefore, it can be used in order to apply Chapter 28 "Transport Tax" of the Tax Code of the Russian Federation only in the part that does not contradict the Convention * (8).
Note. The Convention was ratified by the Decree of the Presidium of the Supreme Soviet of the USSR dated 04.29.1974 N 5938-VIII. the Russian Federation according to international obligations is the legal successor of the Soviet Union * (9). Consequently, the legal acts of Russia in the field of road traffic should take into account the provisions of the Convention.
Thus, the tax authorities and the Ministry of Finance of Russia believe that for the purposes of Article 361 of the Tax Code of the Russian Federation, the distribution of vehicles by category should be based on the description of categories A - D given in the Convention * (10).
Annex 6 to the Convention establishes the following categories of vehicles:
A - motorcycles;
B - vehicles (excluding vehicles mentioned in category A), the maximum authorized weight of which does not exceed 3500 kg (7700 lb) and the number of seats, in addition to the driver's seat, does not exceed 8;
C - vehicles designed for the carriage of goods, the maximum authorized weight of which exceeds 3500 kg (7700 lb);
D - vehicles intended for the carriage of passengers and having more than 8 seats, in addition to the driver's seat;
E - combinations of vehicles with a towing vehicle belonging to category B, C or D, which the driver is entitled to drive, but which themselves do not belong to one of these categories or to these categories.
Primary source:
"Approval of a vehicle type is a form of conformity assessment of a vehicle type corresponding to international practice, as well as a document of the same name drawn up upon positive results of conformity assessment."
Rules for work in the certification system for motor vehicles and trailers, approved by Resolution of the State Standard of the Russian Federation dated 01.04.1998 N 19
From this document, the category data is transferred to the vehicle passport (PTS), which is drawn up by the manufacturer.
The Regulation on Passports of Vehicles and Passports of Vehicle Chassis * (11) provides that line 4 "Vehicle category (A, B, C, D, trailer)" of the passport indicates a category that corresponds to the vehicle classification established by the Convention. The transfer of the category indicated in the type approval of the vehicle into the category according to the classification of the Convention is carried out in accordance with the Comparative Table of Vehicle Categories ... * (12).
For example, vehicles of category "B" (according to the classification of the Convention) include mechanical vehicles both for the carriage of passengers, having at least 4 wheels and no more than 8 seats (except for the driver's seat) (passenger cars), and for the carriage of goods, maximum the mass of which does not exceed 3.5 t (cargo) * (13). Consequently, this category can equally be assigned to both cars and trucks.
Line 3 "Name (type of vehicle)" indicates the characteristic of the vehicle, determined by its design features and purpose and given in the type approval of the vehicle * (14), for example: "Passenger", "Bus", "Cargo - dump truck, - van, - cement truck, - crane ", etc.
However, the type of vehicle indicated in the passport (special, special passenger, etc.) may not coincide with the name of taxation objects (cars, trucks, buses, etc.), established by Article 361 of the Tax Code of the Russian Federation.
In accordance with the Industry Standard ОН 025 270-66 "Classification and Designation System of Automobile Rolling Stock ..." and the Regulations on Vehicle Passports, line 2 "Brand, Vehicle Model" of the passport indicates the symbol of the vehicle. It consists of letters, numbers, or a mixture of them.
The first digit indicates the vehicle class:
By engine displacement - for a passenger car;
Overall length - for a bus; - by gross weight - for a truck.
The second number is the vehicle type (type of vehicle):
1 - a passenger car;
2 - bus;
3 - a flatbed truck or pickup;
4 - truck tractor;
5 - dump truck;
6 - tank;
7 - van;
8 - reserve digit;
9 - special vehicle.
That is, the first two digits of the index (22) indicated in the TCP of the UAZ-22069-04 car, assigned on the basis of the Industry Standard, are deciphered as "especially small bus up to 5 meters."
This position was previously confirmed by the Ministry of Finance and the Moscow tax service... True, they based their explanations on information received from the Ulyanovsk Automobile Plant OJSC * (16).
Reference. In the Altai Territory tax rate for buses with engine power up to 130 HP with. is 50 rubles. for each horsepower * (17).
Competent opinion
With the question of what type of vehicle the UAZ 22069-04 car belongs to, we turned to the Office of Legal Regulation, Interdepartmental Cooperation and International Cooperation of the Department for Road Safety of the Ministry of Internal Affairs of Russia. Here's what they answered:
In accordance with paragraph 3 of Article 15 Federal law dated 10.12.1995 N 196-FZ "On road safety" the admission of vehicles intended for participation in road traffic on the territory of the Russian Federation is carried out by registering them and issuing the relevant documents.
A vehicle passport is a document valid on the territory of the Russian Federation for registration and admission of vehicles to operation. PTS confirms, among other things, the presence of type approval of the vehicle (Resolution of the State Standard of the Russian Federation of 01.04.1998 N 19), which is directly indicated in the vehicle's passport.
When registering a UAZ-22069-04 vehicle with the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia, the issued Title Deeds must indicate the category "B" and the type "special passenger".
The Ulyanovsk Automobile Plant OJSC website (http://www.uaz.ru/club/readinghall/) contains a manual for UAZ vehicles RE 05808600.104-2006, second edition, 2007. It states that the UAZ-220694 car (and its modifications) is a special passenger vehicle with a wagon-type body, divided into a two-seater cabin and a passenger compartment. The car is designed to carry passengers. Clause 21 of the manual states that UAZ-220694 vehicles are prohibited from being used as a public vehicle (bus).
At the same time, the established arbitration practice is contradictory. Thus, some arbitration judges believe that the industry standard OH 025 270-66 was developed for application in the automotive industry and regulates legal relations not related to taxation. Therefore, the application of the transport tax rate for the UAZ-22069-04 car as for a passenger vehicle is legitimate * (18).
In another case, taking into account that in the PTS for the UAZ-22069 car in the line "Name (type of vehicle)" there is "special passenger", the court concluded that on the basis of such a passport it is impossible to determine whether it is a passenger controversial vehicle. And since all irremovable doubts, contradictions and ambiguities of legislative acts on taxes and fees are interpreted in favor of the taxpayer, the society had the right to apply the transport tax rate as for light vehicles * (19).
For the sake of fairness, we note that in a number of cases judges consider it legitimate when determining transport tax rates to be guided by information received from the manufacturer * (20), as well as the entire set of available documents, including the Industry Standard * (21).
Thus, the transport tax on the UAZ 22069-04 vehicle should be calculated at the rates set for the bus. If you apply the rate for a car, then this right will have to be defended in court.
L.P. Boyko,
leading expert of expert consulting
On line 030 of the transport tax declaration, which type of vehicle should be indicated for the loader?
Enter code 570 01.
The rationale for this position is given below in the materials of the Glavbukh System and in GOST 27721-88 (ISO 7131-84).
Line 030 Mode of transport
Sergey Razgulin,
active state adviser of the Russian Federation, 3rd class
2. ORDER OF THE FTS OF RUSSIA OF 20.02.2012 No. ММВ-7-11 / [email protected] "On approval of the form and format of submission tax return on transport tax in in electronic format and the Procedure for filling it out "
"Appendix No. 5
to the Order of filling
tax return
on transport tax,
approved by order
FTS of Russia
dated February 20, 2012 N ММВ-7-11 / [email protected]
Vehicle type codes
3. GOST 27721-88 (ISO 7131-84). Earth-moving machines. Loaders. Terms, definitions and specifications for commercial documents
4.1. The loader is a self-propelled tracked or wheeled vehicle * with a linkage system and a frontal bucket that is filled with forward movement of the machine, which lifts, transports and unloads material (see ISO 6165).
ММВ-7-11 / 99, the vehicle type code in 2016 is entered in line 030 of Section 2 "Calculation of the amount of transport tax for each vehicle" of the transport tax declaration. For example, the code for the type of vehicle is 52001, which is assigned to trucks. Vehicle type code 51004 Passenger cars (except for ambulance vehicles, snowmobiles and snowmobiles) correspond to code 51004, and medical service cars - code 51003. Vehicle type code for a forklift truck, which has long been considered controversial Discussions about which code should be assigned to a forklift truck , continued for several years. According to the last opinion, which is taken into account when filling out the declaration, the forklift can be attributed to other vehicles with the code 590 00.
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If the data of the registration certificate is not quite enough for precise definition vehicle type (for example: truck / tractor unit / crane truck), the appropriate specialist mechanics should be consulted. Their consultations will help highlight the technical features of the vehicle and clarify unclear points.
When the accountant received more complete information about the transport unit on the balance sheet, its features and characteristics became known, then he must again look at Appendix No. 5 and select the code for the type of this transport. The table below shows all the possible codes for the types of vehicles in 2018, which, according to the situation, must be reflected in the transport tax declaration for 2018.
In practice, most often an accountant needs a vehicle type code for a passenger car. As you can see from the table, its vehicle type code is 510 00.
Other passenger cars are shown with the vehicle type code 510 04 (except for snowmobiles and snowmobiles). That is, the choice of code must be made on an exclusion basis.
If your vehicle is not a motorcycle, not a motor scooter, not a snowmobile, or a snowmobile, then the vehicle type code is 570 01. It is intended for other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks.
Also, according to the principle of exclusion, it is necessary to approach the vehicle type code 590 16. These are other special vehicles, on the chassis of which various equipment and units are installed (see.
the last part of the table). Apparently, since 2017, all general purpose trucks have a vehicle type code of 520 01.
Legal framework of the Russian Federation
Compensation for unused vacation: ten and a half months go in a year When an employee who has worked in the organization for 11 months is dismissed, compensation for unused leave must be paid to him as for a full working year (clause 28 of the Rules, approved by the NKT USSR on April 30, 1930, No. 169). But sometimes these 11 months are not so worked up.
< … Что нужно сделать с 3 по 4 мая Первая рабочая неделя мая продлится всего два дня. Многие вовсе предпочитают продлевать свои персональные майские праздники за счет отпусков и отгулов.
Whether you're planning to go to work next week or looking to take spring break for yourself, check out our weekly accounting reminders. This will make it easier for you to plan work for the coming days and provide valuable guidance for colleagues.< < …
Vehicle type code in 2016
This is justified by the fact that lift trucks are not vehicles, which are grouped into a separate subsection "Vehicles" (code 15 0000000) in OKOF codes. In the OK 013-94V reference book, they are included in the subsection "Machinery and equipment" (code 14 0000000) OKOF under code 14 2915540.
Important
Therefore, the code 590 00 "Other vehicles" can be selected as the vehicle type code for tax purposes for the forklift truck. The official position of officials on this issue is still absent.
Vehicle type code 57001 Loader (not auto-) refers to code 57001 "Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks".
Section 7.codes of types of vehicles (TC)
Title page On the title page, the declaration should indicate the TIN and KPP of this organization, the correction number, then, according to the Procedure (Appendix 1), the code relating to tax period, indicate the reporting year, then the code of that tax officewhere the declaration is sent, and the code of the place of its presentation, then the name of the organization, the code of the OKVED classifier by type economic activity, phone number of the organization, the number of pages of the tax return, the number of sheets of copies of supporting documents attached to it. Below - the date of filling, the signature of the person who certifies the completeness and reliability of the information in the declaration; name, patronymic and surname of the head of the organization, his personal signature, seal of the organization and the date of signing.
Vehicle type code in 2017-2018
Specialized civil airplanes 15 3531210, 15 3531220, 15 3531230 41124 - other airplanes Initial training aircraft, sports airplanes 15 3531210, 15 3531220, 15 3531230 41200 Helicopters 41210 Passenger and cargo helicopters 41211 - passenger and cargo helicopters Helicopters, passenger and cargo helicopters - civilian cargo 15 3531301, 15 3531302 41220 Other helicopters 41221 - fire-fighting helicopters Specialized civilian helicopters 15 3531303 41222 - emergency service helicopters Specialized civilian helicopters 15 3531303 41223 - air ambulance and medical service helicopters 30 specialized civilian helicopters 1524 3531 educational and training initial training, etc.
Vehicle type code in 2017
The owners of vehicles that are hijacked are exempt from tax if the hijacking is documented. Not subject to taxation are aircraft and helicopters of medical services and sanitary aviation, ships that are registered in the international register, offshore floating and stationary platforms, mobile offshore drilling ships and installations.
Changes in the Tax Code Since 2017, a new declaration has been introduced, and therefore it is very important to figure out which form you need to report on now. A sample of filling out a transport tax return is in the illustrations for the article.
However, it is necessary to dwell on many of the nuances of filling out this document in detail. For companies: in 2017, it does not matter how long a given car or other vehicle is in use, the transport tax is no longer dependent on this factor.
Vehicle type: code in the vehicle tax return
This code includes:
- mobile lifting and transport equipment (in particular, general-purpose cranes on pneumatic, automobile and caterpillar tracks);
- other self-propelled machines and equipment (in particular, excavators, bulldozers, self-propelled scrapers and graders, canal diggers and canal cleaners, reclamation machines, road construction machines, snow plows, road rollers);
- machines for transportation of drilling equipment (equipment for transportation of drill pipes, complexes for transportation of drilling equipment);
- other self-propelled machines and mechanisms on pneumatic and caterpillar tracks included in other groups.
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Vehicle type code fuel truck
But before we consider the transport codes in force in the current year, it makes sense to consider in more detail the concept of "category of transport". Transport category: what is it? In order not to make a mistake when specifying the vehicle type code in 2016, you should understand to which category your “iron” horse belongs.
So, tax code identifies the following transport categories:
- Cars;
- Trucks;
- Mototechnics;
- Equipment that is pneumatic or caterpillar;
- Freight vehicles;
- Towed type vessels;
- Water transport;
- Sea transport.
When determining the transport category, you should also pay attention to the information provided in the technical passport. So, according to the data in the TCP, the following transport categories are distinguished:
- Category A.
Type code nc fuel truck
Objects of taxation are recognized not only cars, but also motor vehicles (motorcycles, scooters), buses and other self-propelled mechanisms and machines. Helicopters, airplanes, yachts, motor ships, boats, sailing vessels are included in the code classifier.
Attention
Taxable motor sleds, snowmobiles, jet skis, motor boats, as well as non-self-propelled (towed) vessels and other water and air vehicles, as well as land vehicles. The tax is not taxed 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 protection authorities, will not pay transport tax.
IN new declaration there were lines that indicate the dates of registration and deregistration of this vehicle, and also there were taken 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 new year.
In the new version of the declaration, vehicle owners will find title page and two sections. In the first, everything is related to the amount of transport tax, which is to be paid to the budget, in the second, the actual calculation of this amount. Five unfamiliar lines appeared there, and therefore should be filled out carefully, because the usual numbering is broken. For organizations that employ more than a hundred people, the declaration can be submitted electronically.
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 you will find explanations about the instructions and everything that you have to follow when defining the code. Coincidence of characteristics To determine the vehicle type code, 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 (ММВ-7-11-99). The corresponding code is selected from the latter, which coincides in characteristics with the vehicle that must be indicated in the declaration. If it is not possible to find out all the characteristics with the help of a passport, you need to seek help from technicians or mechanics and consult on all the unclear points that are associated with the features of this car.
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How to avoid a mistake when defining the code, what should be guided when defining it and what will help you with this in addition to instructions, is discussed in this article. How to determine the vehicle type code In order to determine the vehicle type code, you will need a TCP and Appendix 5 to the Procedure approved by order of the Federal Tax Service of Russia dated February 20, 2012 No.
ММВ-7-11 / 99. It is from it that you should select the code corresponding to your vehicle. If the full characteristics of the vehicle are not clear to you from the passport, you will need the help of technicians or mechanics of the organization to advise you on the unclear points related to the features of the vehicle.
Having dealt with the characteristics of the vehicle, finding out it design features, select the corresponding vehicle type code in Appendix No. 5.
Other self-propelled vehicles, pneumatic and caterpillar-type machines and mechanisms 570 01 - pneumatic and caterpillar-type self-propelled vehicles and mechanisms (except those included under codes 53001-53005) Mobile lifting and transport equipment (in particular, general-purpose cranes on pneumatic wheels, automobile and caterpillar tracks), Self-propelled machines and other equipment (in particular, excavators, bulldozers, self-propelled scrapers and graders, ditchers and canal cleaners, reclamation machines, road construction machines, snow blowers, road rollers), Machines for transporting drilling equipment (equipment for transportation drill pipes; complexes for the transportation of drilling equipment), Other self-propelled machines and mechanisms on pneumatic and caterpillar tracks included in other groups 14 2915020, 14 2924020, 14 2928030, etc.
Section 7.codes of types of vehicles (TC)
Info
When all the questions are clarified and the design features are clarified, it is necessary to select in Appendix No. 5 the code of the type of vehicle that corresponds to it. This must be done because the amount of transport tax that must be paid to the state budget directly depends on the correct choice.
If the vehicle type code is defined incorrectly, the wrong tax rate will be taken into account. In this case, the calculated tax will be overstated or understated.
Both are unacceptable. That is why you need to understand that filling out the declaration is a responsible business, and you need to approach it with all the attention and meticulousness. In accordance with the Instruction (clause 5.3 regarding the completion of 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).
Vehicle code according to vehicle classifier
Other self-propelled vehicles, pneumatic and tracked vehicles and mechanisms 57001 - self-propelled pneumatic and caterpillar vehicles and mechanisms (except those included under codes 53001-53005) Mobile hoisting and transport equipment (in particular, general-purpose cranes on pneumatic, automobile and caterpillar tracks), Self-propelled machines and other equipment (in particular, excavators, bulldozers, self-propelled scrapers and graders, canal diggers and channel cleaners, reclamation machines, road construction machines, snow blowers, road rollers), Machines for transporting drilling equipment (equipment for transporting drilling pipes; complexes for the transportation of drilling equipment), Other self-propelled machines and mechanisms on pneumatic and caterpillar tracks included in other groups 14 2915020, 14 2924020, 14 2928030, etc.
Vehicle type code in 2017
Specialized civil airplanes 15 3531210, 15 3531220, 15 3531230 411 24 - other airplanes Initial training aircraft, sports airplanes 15 3531210, 15 3531220, 15 3531230 412 00 Helicopters 412 10 Passenger and cargo helicopters 412 11 - passenger and cargo helicopters Helicopters passenger helicopters, Civilian transport and cargo helicopters 15 3531301, 15 3531302 412 20 Other helicopters 412 21 - fire-fighting helicopters Specialized civil helicopters 15 3531303 412 22 - emergency service helicopters Specialized civil helicopters 15 3531303 412 23 - specialized air ambulance and medical helicopters Helicopters civil 15 3531303 412 24 - other helicopters Educational and training helicopters for initial training, etc.
Vehicle type code in 2016
Machines for sanitary cleaning of cities, Machines for winter cleaning of cities, Machines for summer cleaning of cities 14 3410390, 14 3410400, 14 3410410 590 13 - cars of the emergency technical service Cars of the emergency technical service 14 3410430 590 14 - vans of the medical service Cars- vans for medical service and for transportation of medicines 15 3410346 590 15 - special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, vehicles for transporting mineral fertilizers, veterinary care, maintenance) Vans for veterinary services, Milk tankers, Vans other specialized vehicles (in terms of: livestock vehicles, special machines for transporting poultry, vans for agricultural workshops), Special vehicles for the transportation of mineral fertilizers 15 3410351, 15 3410368, 15 3410359, etc.
Vehicle type code in 2017-2018
The bank's refusal to conduct an operation can be appealed The Bank of Russia has developed requirements for an application that a bank client (organization, individual entrepreneur, individual) can send to the interdepartmental commission in the event that the bank refuses to make a payment or conclude a bank account (deposit) agreement.< … «Больничное» пособие: нужно ли выплачивать за отработанные дни болезни В случае, когда в день оформления листка нетрудоспособности сотрудник находился на рабочем месте и получил за этот день зарплату, «больничное» пособие за этот день не начисляется. < … Главная → Бухгалтерские консультации → Транспортный налог Обновление: 22 декабря 2016 г.
When preparing the transport declaration, accountants have difficulties with how to determine the vehicle type code in 2016.
Vehicle type: code in the vehicle tax return
Precisely because there are discrepancies that have not yet been officially clarified, in the classifier of the vehicle type code, you need to select the code 59000 ("Other vehicles") in order to correctly calculate the tax rate. Pneumatic and caterpillar tracks Loaders can also be tracked, and therefore have a different code.
They belong to the section that lists other vehicles - self-propelled, as well as mechanisms and machines on tracked and pneumatic running. In the code table, this code is 57001, and it includes a lot. First of all, mobile hoisting and transport equipment (crawler, pneumatic and automobile cranes); self-propelled machines and equipment (excavators, bulldozers, graders and scrapers, sewer cleaners and canal diggers, reclamation machines, special cars for road construction, road rollers and snow blowers).
Vehicle code according to vehicle classifier
Attention
Also exempt from taxation are fishing river and sea vessels, cargo and passenger ships (air, river and sea), which are owned individual entrepreneurs, organizations on the basis of operational management or economic management, if their main activity is freight or passenger transportation. Harvesters and tractors of all brands, special vehicles (livestock trucks, milk trucks, for transporting poultry, for applying and transporting mineral fertilizers, maintenance, veterinary care), which are registered with agricultural producers and are used for its production, are not taxed.
All vehicles that belong to the executive power of federal significance, where military service or military service equivalent to military service is provided for, are exempt from transport tax.