How is vehicle tax paid? Why do we pay transport tax? Who has to pay vehicle tax
Today you can use one of the legal grounds and not pay taxes on cars. How to avoid the annual fee for your four-wheeled iron "horse"?
There is a certain sense in charging a transport tax: by contributing considerable amounts to the budget, motorists allegedly compensate for the wear and tear of the road surface. At first glance, the calculation may seem fair, but the quality of roads in the country, despite the annual revenues to the treasury, is not improving. Highways, highways and city roads are still in a deplorable state. Besides, Russian government introduced fuel excises, which already include transport charges. Hence the question of whether it is necessary to pay car tax twice is quite logical.
What does the Tax Code say?
Every citizen who has purchased a new or used car is required to annually pay local budget collection. The periods of taxation are counted from the moment the vehicle is registered with the traffic police. To understand whether you need to pay car tax, you should read Chapter 28 of the Tax Code of the Russian Federation (Articles 356-363). It follows from the Tax Code that every owner of a vehicle is required to pay annual fees, regardless of whether his car is in good condition, whether it actually exists, whether it is disassembled for spare parts, is constantly operated by the owner or is in a garage.
How to calculate the annual payment
The amount of duty in Russia depends on several criteria:
- car engine power;
- the market value of the car;
- the region in which the vehicle is registered;
- the presence or absence of benefits from the taxpayer.
The amount of the payment is set by the municipalities, so even in neighboring regions the amount of tax on the same car may differ. To find out how much car tax is paid, you need:
- define tax base based on quantity Horse power or engine size ( this information indicated on the vehicle certificate);
- apply the appropriate rate to calculate the payment (it can be found on the website of the Federal Tax Service of the Russian Federation, indicating the region where the car was registered);
- define taxable period(if the vehicle is owned by the taxpayer not from the beginning of the reporting year, then the duty is calculated by the number of months of direct possession);
- apply an exemption that reduces the amount of the fee, or an increasing coefficient if the car belongs to the category of luxury and costs more than three million rubles.
To get the exact amount tax collection, it is necessary to multiply the tax rate in force in the region by the engine power indicator, expressed in horsepower. Then the result is multiplied by the multiplying factor and the period of car ownership.
Every citizen of the Russian Federation must pay car tax. This fee is mandatory for all Russians, and in case of delay or non-payment, fines and penalties will be charged to the taxpayer.
Grounds for non-payment
There are several legal ways don't pay taxes on cars. As a rule, this applies to citizens who, for various reasons, could not register a vehicle in the MREO or deregister. A citizen has the right not to pay an annual fee even if his car is stolen or stolen, while the very fact of theft is recorded by law enforcement agencies. After the theft is reported, the tax ceases to accrue.
You should also think about how not to pay taxes on a car if incorrect information is indicated in the vehicle passport. In this situation, the owner of the car should report the discrepancy to the tax office at the place of residence or file a corresponding claim with the court.
Russians who are engaged in private entrepreneurial activity, the state has provided a number of preferences, including in the field of taxation. For example, individual entrepreneurs who use personal cars in their work are exempted from paying transport tax.
Preferential category of taxpayers
Our country cares about the socially unprotected segments of the population. For example, large families, veterans of the Second World War, Heroes of the USSR and the Russian Federation, disabled people do not pay car tax, and other categories of citizens are given a significant discount on the annual payment. These include:
- parents or legal representatives of a disabled child;
- family members of servicemen who died in the line of military duty;
- persons of disabled age;
- citizens affected by the Chernobyl accident.
In the regions, the list of beneficiaries may be supplemented by other categories. At the same time, local authorities usually set a number of conditions for those who may not pay taxes on cars, as, for example, in the Kemerovo region. Here, pensioners and disabled people of the third group are exempted from this duty, but on condition that the car is the only one owned and its engine power does not exceed 250 hp. from.
Which vehicles are not taxed
Article 358 of the Tax Code of the Russian Federation presents types of equipment for which you do not need to pay an annual fee. Among them are rowing boats, sea and river fishing boats. There is also no need to pay an annual fee to persons with disabilities. Do people with disabilities pay car taxes? An affirmative answer can only be given if we are talking about small cars with a capacity of not more than 100 hp. from. Car owners who carry out the transportation of disabled people are also exempted from paying the duty.
One way to save on annual taxes is to constructively change the engine by reducing power and modifying the car's electronic control. To carry out such a technical manipulation, permission from the traffic police will be required. As soon as it is received, you can contact the service station. However, it should be borne in mind that the cost of such an operation is several tens of thousands of rubles, so changing the engine power is not always an appropriate solution.
If the engine power of the car does not exceed 70 horsepower, you do not need to pay tax on it. The information specified in the TCP is taken into account. The owner of a car, which is registered to the company under a leasing agreement, is also exempt from paying the annual fee. However, in this case transport tax often included in lease payments along with interest.
No tax is paid for agricultural vehicles, including milk trucks, tractors, livestock trucks, and equipment involved in road repair work. Since 2015, heavy vehicles have joined this list, regardless of who owns them - a legal entity or an individual. It's about about machines weighing 12 tons or more. Such cars are included in a specialized register as a technique that causes damage to roads, so their owners pay fixed amounts exceeding the standard vehicle tax.
Where to pay and how to save
As noted, the amount of the transport fee depends on the region where the owner lives. To date, Muscovites pay the highest taxes - average rate is 35 rubles. In the Yaroslavl region, the same figure is 28 rubles, in Voronezh - 20 rubles, in Kemerovo - 14 rubles, and in Chukotka - 7 rubles.
Due to the difference in tax rates, some car owners go to the trick and register the car with the traffic police not in the region where they permanently reside, but in the one where the tax rate is lower. However, this way to save is not always effective.
The current legislation does not prohibit citizens from registering vehicles in any region of Russia, without reference to the place of residence. Moreover, data on the new owner is still sent to the IFTS at the place permanent residence the last one. Based on this, the tax is calculated at the rate established in the region of residence of the owner, and not the registration of the car.
Luxury car: how to avoid taxes
Owners of expensive cars can also try to reduce the amount of payment to the state treasury. The luxury car tax is calculated using a different formula, using a multiplier. This category includes vehicles whose value exceeds 3 million rubles.
When calculating the duty, the tax authorities take into account the make and year of manufacture of the car. Since 2015, the Ministry of Industry and Trade of the Russian Federation has been publishing a list of expensive cars for which higher tax rates. There are hundreds of models on this list. For example, one of them is the Ford Explorer Sport (2016) with an engine power of 345 hp. from. Annual tax for such a car will be about 55-60 thousand rubles, but this is not the limit. For some models such as BMW M6, Rolls-Royce Dawn or Bentley Flying Spur, the maximum coefficient is applied, so the duty on such cars can reach 200-300 thousand rubles.
When calculating the duty, the technical serviceability of the car and its price under the sale and purchase agreement between individuals are not taken into account. If the car was sold for less or was involved in a serious accident, but is on the list, the tax on it is still calculated with an increased coefficient. Sometimes officials include in this list models that have not been produced for a long time.
Given the stability of inflation, experts predict an inevitable increase in the cost of luxury vehicles, and with them the current coefficients. To reduce the amount of tax on expensive cars, buyers are advised to use the following methods:
- Choose a model that is not on the list published by the ministry. Despite the absence of this car in the ministerial list, this does not mean that by the time of the next publication the specified model will not appear there.
- Buy a car older than the model you like, or in a different configuration, with a less powerful engine.
- When registering a car with the traffic police, the owner must indicate a relative who belongs to the preferential category of taxpayers. At the same time, we must not forget that the preference applies to cars with an engine power of no more than 100-150 hp. from. is the average threshold for beneficiaries in Russian regions. The duty will be calculated for each horsepower in excess of the limit.
Before buying a luxury car, it is advisable to calculate the amount of tax in advance and include it in the annual budget of the family.
Accrual of the annual fee in case of sale of a car
When the owner of the vehicle changes, the vehicle is re-registered. As long as the previous owner is listed in the traffic police databases as the owner of the sold car, transport tax will be charged in his name. If the new owner of the car is in no hurry to go through the registration procedure, the previous owner can protect himself from unnecessary expenses. In order not to receive payments from the tax office in the future, you yourself must come to the traffic police with a sales contract and write an application in the form that the inspector will give. Information about the change of owner of the traffic police will be transferred to the Federal Tax Service. After that, the car will no longer be registered as a citizen.
Car sales tax: is it necessary to pay?
It is necessary to make contributions not only for the objects of the sale and purchase agreement, but also for property received as a gift, by inheritance or as a lottery prize. Do I need to pay car sales tax? Yes, but not in all cases.
Regardless of the grounds on which the car became property, the owner must have documents confirming the legality of the acquisition, and an act appraised value cars. Incidentally, from latest paper choice of tax rate.
Before calculating the amount of the fee, you should make sure for sure whether you need to pay tax on the sale of a car in a particular case. If, nevertheless, the car falls under taxation requirements, it is advisable for the seller to take care of filling out the 3-NDFL declaration in advance. The question of whether to pay tax on a sold car should not arise if the car has been owned by the seller for less than three years. At the same time, even the car that was bought at the expense of credit funds is taxed.
As a rule, a transaction between two citizens (seller and buyer) is carried out on a private level. Despite the absence of a fiscal receipt, the seller is obliged to draw up a declaration and pay income tax in the amount of 13% of the cost movable property, exceeding 250 thousand rubles. At the same time, there are several conditions under which a citizen is exempted from paying the fee. You need to find out about them in advance so as not to break the law and competently sell a car.
What taxes to pay if, for example, the car has been owned by the seller for more than three years? None. A car is exempt from taxation if it is sold at a price lower than the original cost, that is, in the absence of profit from the transaction. When selling a car, you need to pay tax only when its value exceeds 250 thousand rubles. The presence of at least one of these conditions is sufficient for the former owner to receive a tax benefit.
How to calculate
The duty is paid if the cost of the car exceeds 250 thousand rubles. If the price of the car is lower, a zero rate is applied. To date, two methods are used to calculate tax on the sale of a car:
- The first one is costly. It is supposed to take into account the price and expenses when buying. From original cost vehicle purchased by its current owner subtract the asking price. The resulting difference is subject to income tax at a rate of 13%.
- The second is the subtraction method. If the primary contract of sale is lost, 250 thousand are subtracted from the price set by the seller and the difference is multiplied by 13%. The amount received is income tax from car sales.
Let us give an example of the calculation of the fee for both schemes. The car was bought from a private person in 2016 for 500 thousand rubles. A year and a half later, the owner put it up for sale for 570 thousand rubles. The difference in cost is 70 thousand rubles. Multiplying it by 0.13, you get 9100 rubles. This amount must be paid after the transaction as an income tax.
Using the deduction method to calculate the tax, you get the amount of 41,600 rubles. ((570 thousand - 250 thousand) x 13%). The cost method is more profitable, but it is not universal. It can only be used once per calendar year, so this option is not suitable for car dealers.
Taxation of vehicle rental income
The rate for calculating the duty on renting a car (what taxes to pay should be known to every owner who plans to earn money by providing his vehicle for use by other persons) depends on the terms of the lease agreement. For individual entrepreneurs the amount of tax is determined by the current system of taxation. For example, for individual entrepreneurs who use a simplified tax regime, the rate is 6%. For individuals who receive income from the lease of property for temporary use to other persons, the fee is calculated at the standard rate of 13%.
Vehicle rental can be with or without a crew. In the first case, the obligation to maintain the car falls solely on the lessor, in the second - on the lessee. The amount of tax does not depend on the type of lease and is paid according to the scheme described above.
Annual tax payment schedule
When do you have to pay car tax? This question worries most taxpayers. In order not to violate tax discipline, payment of the transport duty must be made before December 1 in the year following the reporting one.
For legal entities, there is no clear rule until what date to pay car tax. All organizations pay the fee according to an individual schedule, in different periods. This is explained by the fact that for companies, the deadlines are set by municipalities, based on the field of activity. At the same time, no organization has the right to pay taxes for cars later than February 1 of the year following the reporting year.
Is a regional tax, i.e. it is paid to the budget of the constituent entities of Russia on the territory of which it is established.
Who pays transport tax in 2017
Transport tax must be paid to persons on whom registered cars or other vehicles equipped with an engine (motorcycles, scooters, buses, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sledges, motor boats, jet skis).
Transport tax calculation for 2016
For individuals, the transport tax is calculated by the tax service according to the following formula:
Tax amount = Tax rate x Horsepower. x (Number of months of ownership / 12 months)
Tax rates in each subject Russian Federation different, you can find them on this page.
Note: as a rule, in all technical documents for T.S. engine power is indicated in horsepower (HP), but if instead of H.S. kilowatts (kW) will be indicated; they must be converted to HP. from the calculation: 1kW = 1.35962 HP
Transport tax calculation examples
Example 1. Calculation of transport tax for a full calendar year
Object of taxation
Petrov I.A. registered a passenger car Mitsubishi ASX in Moscow. The engine power of the car is 140 horsepower.
Tax calculation
35 rubles.
The transport tax in this case is equal to: 4 900 rub.(35 rubles x 140 HP).
Example 2. Calculation of transport tax for an incomplete calendar year
Object of taxation
In June 2016 Petrov I.A. deregistered the previously registered Mitsubishi ASX car in Moscow. The engine power of the car is 140 horsepower.
Tax calculation
The tax rate for such a car in Moscow in 2016 is 35 rubles.
The transport tax for 6 months of 2016 will be equal to: 2 450 rub.(35 rubles x 140 HP x ½ (6 months / 12 months))
Tax notice in 2017
After calculating the transport tax, the IFTS sends a tax notice to the address of the place of residence, which contains information on the amount of tax, the deadline for payment, etc.
Tax notices in 2017 will be sent to residents of Russia from April to September. You can find information on the scheduled deadlines for sending notifications to a particular tax authority on this page.
In case of detection erroneous data in the notification, it is necessary to write an application to the tax service (the application form is sent along with the notification). After confirming these data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.
Tax notice not received
Many vehicle owners mistakenly believe that if they do not receive a notification from tax service then you don't have to pay shipping tax. This is not true.
On January 1, 2015, a law came into force, according to which taxpayers in the event of non-receipt of tax notices are obliged to self-report to the IFTS on the availability of objects real estate as well as vehicles.
The above message with copies of title documents attached must be submitted to the Federal Tax Service in respect of each object of taxation once before December 31 of the next year. For example, if a car was purchased in 2016, and no notifications were received for it, then information must be provided to the IFTS by December 31, 2017.
Therefore, in case of non-receipt of notification, the Federal Tax Service recommends taking the initiative and contacting the inspection personally (for online entries you can use this service).
In the event that a citizen independently reports that he has a vehicle for which tax has not been charged, the calculation of the payment will be made for the year in which the specified report was submitted. But, this condition valid only if there was no information about the reported object in the tax office. If the notice for payment was not sent for other reasons (for example, the taxpayer's address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.
For failure to submit such a message to set time, the citizen will be held liable under paragraph 3 of Art. 129.1 and fined in the amount of 20% of the unpaid tax amount, for the object for which he did not submit a report.
note, due to the postponement of payment property taxes(no later than December 1st) tax notices for 2016 will be generated and sent, including placed in the "Personal account of the taxpayer for individuals", no later than 10/18/2017. If the user of the personal account wishes, as before, to receive paper notifications, he needs to notify the tax authority about this. As for individuals who do not have access to the electronic account, notifications to them will continue to be sent in paper form by mail.
Transport tax payment deadline
In 2017, a single deadline for the payment of property taxes was established for all regions of Russia - no later than December 1, 2017.
note that in case of violation of the transport tax payment deadlines, a fine for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation will be charged on the amount of the arrears. In addition, the tax authority may send the debtor's employer a notice of debt collection at the expense of wages, as well as impose restrictions on exit from the Russian Federation. Individuals will not be charged a penalty for non-payment of taxes.
You can pay the transport tax using a special service on the official website of the tax service.
For this you need:
How to find out tax debt
You can find out if you have tax debts in several ways:
- By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
- Through the personal account of the taxpayer on the official website of the Federal Tax Service.
- With a dedicated service single portal public services.
- Through the data bank on the official website bailiffs(only for debtors whose cases are in enforcement proceedings).
There are several ways to legally not pay transport tax on a car, and each of them has a number of features for the car owner. The easiest way is to document that the machine is not used by the owner. There are other options, for example, getting discounts (provided to a certain category of citizens) or re-registering transport for a “beneficiary”. What are the features of each option? How to get rid of the payment of transport tax, and what needs to be done for this?
General provisions
The Constitution of the Russian Federation (Article 57) states that each person must pay taxes and fees, taking into account current legislation. This requirement also applies to vehicles. Taxation applies to the following types of vehicles − cars, buses, motorcycles, as well as water and air transport. Confirmation of payment is a check (receipt), which indicates the fact of transferring money and the transferred amount.
The tax is paid by one of convenient ways- through the Federal Tax Service directly or via the Internet (using the State Services portal or the tax service offsite). If the vehicle is wanted by the police, no tax is charged. In addition, the basis for charging fees are documents submitted by the owner to the Federal Tax Service.
In addition, the tax is not levied on cars used to transport disabled people, cars with an engine capacity of up to 100 “horses” and a vehicle transferred by social services. The transfer of information to the tax authority is the task of the structures that deal with car registration. The deadline for sending information is 10 days from the date of registration.
The tax rate depends on the region of the Russian Federation, as well as engine power. The parameter is based on 1 horsepower. The highest payment is typical for Moscow. For example, for cars up to 100 "horses" the tax rate is 12 rubles. In the most popular category from 100 to 125 "horses" you will have to pay 25 rubles (per horsepower). Accordingly, for more powerful machines, the rate also increases. Here we highlight the following taxes - 125-150 hp. (35 p.), 150-175 hp (45 rubles), 175-200 hp (50 rubles) and so on. The maximum indicator is provided for vehicles with an engine power of 250 "horses". For them, the rate is 150 rubles.
The car owner pays the tax, focusing on the receipt and the deadlines established by law. The largest number of pay periods for which an alert is sent is 3 years. If a person missed necessary period and has not made the payment, another notification is sent to him informing him of the need to pay the tax. If this request is ignored, additional action will be taken.
In case of delay, the debtor is forced to pay a fine calculated according to the formula 1/300 * total debt. Penalty is charged for each day of delay.
Refusal to pay is legal in the following situations:
- The tax officer made a mistake when filling out tax document. Until the paper is corrected, payment is not made.
- The car owner did not receive a check for payment. The need to prove the fact of tax accrual and lack of payment falls on the plaintiff (representative of the Federal Tax Service).
- The tax is not paid in case of violation of the receipt format. In this case, the paper loses its legal force.
It is worth considering that some citizens may not pay tax or may be entitled to benefits. What kind of faces, consider below.
Who belongs to the beneficiary category?
To the list of people who have benefits in relation to tax payments, you can include:
- Parents with 3 or more children.
- WWII veterans.
- DB members.
- People with 1 and 2 categories of disability.
- Military wives who died in the line of duty.
- Guardians or parents of minors who have been disabled since childhood.
- Heroes of the USSR.
- Victims during the liquidation of consequences at the Chernobyl nuclear power plant.
- Pensioners (due to disability or old age).
- Citizens working in special services.
Tax is not charged on the following modes of transport:
- Cars donated for the transportation of disabled people, including cars with an engine capacity of up to 100 "horses".
- Stolen or wanted cars.
- Agricultural machinery, including those used for the transportation of goods.
As for the beneficiaries, the reduction or removal of the tax depends on a number of factors - the state where the car was produced, engine power, year of manufacture and price of the vehicle.
Taxation applies to all citizens, including persons in office, performing their duties in state institutions. If a person proves that there are grounds for a benefit, he can be exempted from the tax - partially or completely.
How not to pay transport tax according to the law?
Today, there are a number of tricks that allow you to save on transport tax without violating the law. Here are the following options:
- Re-registration of papers for that family member who is entitled to count on benefits. This is the lightest and effective method, which does not imply risks for the performer. In the future, you can use the car, but only after issuing a power of attorney.
- Failure to pay tax during the period until the car loan debt is repaid.
- Obtaining a deferment in the absence of a corresponding notification (term " grace period- up to 6 months).
- Buying a car with a small engine power with a power of up to 150 "horses". The possibility of savings must be clarified in local authorities authorities.
From the above methods The best way avoid paying transport tax - re-register the vehicle for a relative with benefits. But it is worth considering that the new owner can take possession of the car for legal grounds, and even the judiciary will not be able to prevent this. This is why many car owners choose to pay their taxes on time to avoid penalties.
What's next for evasion?
If a person is sure of the illegal accrual of tax for a car or an overestimation of this parameter, it is impossible to refuse payment. In this case, you need to come to the tax authority and demand to recalculate the amount of payments. If you choose the evasion option, this can lead to a number of problems:
- Calculation of penalties, taking into account the current rate or fine.
- The start of the trial with the subsequent enforcement of the decision judicial authority.
- Other types of liability (administrative and criminal).
As soon as there is a delay, a penalty in the amount of 1/300 of the total amount of the payment is charged. Employees of the Federal Tax Service submit papers to the court after the debt reaches 3000 rubles. In the future, by decision of the bailiff of the judicial authority, the money is withdrawn from the account or withheld from the sale of property.
The vehicle tax was introduced many years ago, and during its existence the law has been revised many times. This also applies to citizens who are entitled to count on benefits in relation to such taxation. That is why, before taking any action, it is important to clarify the tariffs and the possibility of obtaining benefits for your region.
Many car owners ignore the requirements of the law and do not transfer money to the treasury. They believe that funds are being spent for other purposes. But it is still necessary to pay, because otherwise penalties and fines are charged, which further drive a person into a debt hole.
Reading time: 6 minutes
Taxes have always been a headache for citizens and companies in any country. We especially dislike those that seem unreasonable or overpriced. When the government planned to replace the transport tax with an excise tax on fuel in 2009, many breathed a sigh of relief. But the miracle did not happen - the excise tax was introduced, but the TN remained. Some car owners began to wonder how not to pay transport tax legally. As it turns out, there are options.
About transport tax
This is a government tax levied on vehicle owners. According to Art. 358 of the Tax Code of the Russian Federation, cars, buses, motorcycles, other self-propelled machines and mechanisms on pneumatic and caterpillar tracks are considered objects for taxation. The list includes air and sea vessels, including non-self-propelled.
In Russia, TN is classified as a regional fee - the size, terms, payment procedure, reporting and benefits are established by the local authorities.
The rates vary depending on the power of the power plant and can vary no more than 10 times. Subjects determine tax rates by vehicle categories.
Will it be possible not to pay TN legally
Now let's see if it is possible not to pay transport tax. If it is accrued and a notification is received, you still have to fulfill your debt to the state, as well as pay a fine for non-payment, a late fee, although not always. There is a chance not to pay it if:
- The payment is overdue due to the fault of Russian Post. You will have to challenge the fine in court and prove that the notification did not arrive on time.
- The tax is charged on a stolen or sold car. First you need to contact the traffic police with a request to make changes to the database, and then to the tax authorities for recalculation.
- The owner of the vehicle learned about the right to a benefit that he had not previously used. You must submit an application to the Federal Tax Service with a request to be classified as beneficiaries. Having received the status, you can recalculate for the last three years.
- Expired limitation period for non-payment of TN (three years). It is difficult to imagine this, but it is possible if the owner of the vehicle does not live at the place of registration and does not travel abroad.
- The vehicle is exempt from TN;
- There are incentives that allow you not to pay toll, or the car is registered to a beneficiary or a child;
- the car is deregistered;
- sale with subsequent re-registration;
- cars with foreign registration;
- The vehicle is rented or leased.
Which vehicles are exempt from TN
According to the same Article 358 of the Tax Code of the Russian Federation, the following are not subject to taxation:
- boats with oars and with motors up to 5 hp. from.;
- vehicles for the transportation of disabled people;
- fishing sea/river vessels;
- passenger and cargo river, sea and aircraft used for passenger/freight transportation;
- tractors, combines, special vehicles used in agricultural work, road repair;
- TS of the executive power and state bodies, service in which is equated to military service;
- Wanted vehicle:
- deregistered.
Benefits and preferential categories
Disabled people are exempted from paying TN - only groups 1 and 2. Provided that the vehicles they use are suitably equipped and their power does not exceed 100 hp. from.
In some regions, TH may not pay for vehicles of small capacity. There are two of them:
- Orenburg region. TN for cars with engines up to 100 hp. from. inclusive is legally set at 0 rubles.
- Kabardino-Balkaria. The tax is not paid for the same vehicles as in the Orenburg region, but which are more than 10 years old.
In other areas, citizens with a certain status are exempt from TN. For example, in Moscow it is:
- owners of cars with engines up to 70 hp. from.;
- parents with many children;
- disabled people of groups 1 and 2;
- guardians/parents of children with disabilities;
- Heroes of the Soviet Union and Russia;
- war veterans and invalids;
- liquidators of the consequences of nuclear tests and accidents at military facilities, the Chernobyl nuclear power plant and Mayak;
- engaged in urban passenger transportation legal entities(excluding taxis);
- living in the SEZ TVT "Zelenograd" (for 5 years).
Individuals with this status do not pay for only one vehicle. The exemption does not apply to snowmobiles, snowmobiles, water and air vehicles.
In St. Petersburg, they may not officially pay tax in 2020:
- Heroes of the Soviet Union, Socialist Labor and Russia;
- full cavaliers of the orders of Glory;
- disabled and war veterans;
- disabled people of groups 1, 2, parents of children with disabilities;
- victims of accidents at the Chernobyl nuclear power plant and Mayak, nuclear tests at military facilities;
- retired owners of cars manufactured in the USSR with a capacity of up to 150 hp. from. (water vehicle - up to 30 hp);
- parents with many children (four or more);
- owners of cars manufactured in the USSR (with engines up to 80 hp) and motorcycles;
- owners of new cars manufactured in the Russian Federation in 2016;
- owners of electric vehicles up to 150 hp. from.
- loss as a result of an accident or theft;
- transfers to a car dealership / insurer;
- grounds for termination of registration;
- termination of the lease agreement;
- export of the vehicle outside the country on a permanent basis;
- termination of the legal entity or death of the owner;
- expiration of the temporary registration period;
- at the request of the former owner, if after 10 days the vehicle was not re-registered.
As you can see, the regions have “their own” preferential categories, so it’s always better to clarify which ones.
We deregister and do not pay TN
If you plan not to use the car for a long time, there is a completely understandable desire to avoid paying transport tax. Previously, it was realistic to withdraw and then return the vehicle to the register, but now it is impossible. Changes to the Order of the Ministry of Internal Affairs of Russia dated 08/07/2013 N 605 combined the concepts of deregistration and termination of registration. Today, cars are deregistered if:
The basis for starting the procedure is an application that can be carried out by the representative of the owner under a certified power of attorney.
If the car is for sale
There is a proven way to bypass the vehicle tax by law. If you get rid of the object of taxation, that is, sell the car, you will not need to pay taxes. When selling a car, the accrual of TN to its former owner is terminated from next month, after it ceases to be registered with the seller. But in order for this to happen with a guarantee, the vehicle must be re-registered on time.
The seller is recommended to find out exactly in 10 days whether the buyer re-registered the car. If this is not done, you need to contact the new owner of the vehicle and find out the reason. Otherwise, the seller will continue to pay TN. He has every right to remove the car from the register on his own, declaring that the vehicle has been sold, and presenting a contract of sale. Of course, in order to avoid car tax, such termination of accounting should be resorted to only in cases where it is not possible to contact the buyer or he does not want to register the vehicle for himself.
It is important to remember that the buyer will be able to avoid a penalty for late registration of the vehicle only within seventy days after the first PrEP is issued. It is recommended that you familiarize yourself with the Civil Code RF on this issue.
You can not pay TN after deregistration according to the traffic police act, if the car is broken and its operation is impossible. It will not work to refer to an allegedly long downtime due to repairs, even documented ones.
The accrual of payment does not depend on the use of the vehicle in fact - it is a tax on ownership. Even if you do not use the car for a long time, you will have to pay tax.
When disposing of a car
You can deregister a car for recycling at any time, without providing tax certificates. Only documents for the vehicle and the owner's passport are required.
They also do not have the right to refuse registration. This option of tax avoidance could be considered optimal. However, the latest amendments to the Order of the Ministry of Internal Affairs No. 1001 (namely, in paragraph 5 General Provisions) do not allow you to circumvent the law and remove the car from the register temporarily by writing an application for recycling. As already noted, deregistration and termination of registration are now one and the same. That is, in order to deregister, you will have to stop registration, and this requires a disposal certificate confirming the destruction of the vehicle.
If the car is on a foreign registration
Cars with foreign numbers are not subject to taxation if they are not registered in the Russian Federation, but are temporarily imported. According to the Customs Code of the Russian Federation, you can only drive such a car for no more than six months. Foreigners who have issued a temporary stay and import into the Russian Federation a car registered in another state can use it for the entire period of stay, but not more than one year.
When renting a car by a legal entity from an employee
You do not need to pay TN for a rented car - this is the responsibility of the owner. Nevertheless, business leaders are interested in in which case the company should not pay tax. Of course, if the car is rented. According to Art. 357 of the Tax Code of the Russian Federation, TN payers are considered to be persons on whom TS recognized as objects of taxation are registered.
When renting, the ownership does not transfer, so the company is not obliged to pay the tax. This is the prerogative of the lessor to whom the car is registered. The tenant's obligations are defined by articles 644-646 of the Civil Code of the Russian Federation.
If the car is leased
Liability for non-payment
If you do not pay TN, penalties will definitely follow. The penalty can be 20-40% of the tax amount. For each day of delay, a penalty will be charged, and when the total debt exceeds 3,000 rubles, the Federal Tax Service initiates a lawsuit, the case may end with the seizure of property and accounts. Travel abroad will be closed. Will have to pay legal costs and the work of bailiffs. So it’s worth weighing everything carefully and thinking about what will happen if you don’t pay transport tax.
conclusions
In conclusion, we can say that it is dangerous to cheat with the state. The obligation to pay taxes is enshrined in the Constitution, so you should not neglect such things.
Transport tax - what to pay and what not to pay: video
29.11.18 154 435 17
And how to save on it
Ekaterina Miroshkina
paid taxes
The owner of a Ford Focus from Moscow will pay about three thousand rubles, for a Peugeot 408 in Bryansk they will charge a little more than two thousand, and for a Toyota Camry in Khabarovsk they can count almost 15 thousand in tax.
What will you learn
What is a transport tax
The vehicle tax is one of three property taxes that citizens must pay. Firms also pay it, but they have their own terms and conditions.
Transport tax - regional. This means that taxpayers' money does not go to federal budget but remain in the regions. Then they are spent on the construction of roads, schools, hospitals, the salary of the governor and more. some important for the region, republic or edge of the target. This tax does not go to the upkeep of the army, maternal capital or the payment of retirement pensions.
Who pays the vehicle tax
Vehicle tax is paid by the owners of vehicles. That is, not those who actually drive a car or a motorcycle, but those for whom this property is registered according to documents.
This tax is charged to the owners of such vehicles:
- Cars.
- Motorcycles and scooters.
- Buses.
- Self-propelled vehicles.
- Snowmobiles and snowmobiles.
- Airplanes and helicopters.
- Yachts, motor boats, jet skis.
There are modes of transport for which tax is not charged. For example, if the car is specially equipped for a disabled person. Or if the car has less than 100 horsepower and was bought through Social Security. There is no tax on a rowboat and a milk carrier either.
Vehicles must be registered. For example, when buying a car, the new owner draws it up for himself. He does not just sign a sales contract with a car dealership or former owner, but goes to the traffic police and says: “Now I am the owner of the car, fix it.” And the traffic police fixes.
After that, within 10 days, information about the change of ownership gets to the tax office. Now they know there: the car no longer belongs to that person, but belongs to this one. This means that we will now charge the transport tax for this car to the new owner. If the car was sold in the middle of the year, then the tax will be charged to both owners. Everyone will pay for the period when he was the owner.
Transport tax calculation
Owners of cars, motorcycles and yachts do not need to calculate the transport tax themselves. For individuals it does tax office. She herself finds out what belongs to whom from the transport, what engine power the car has and how long it has been with the owner. Each year, the amount of the tax is indicated in the notice.
A tax notice is sent to the taxpayer by mail or through a personal account on the nalog.ru website. You just need to pay the amount indicated there, and you don’t have to count anything. But this applies only to individuals: the company calculates the transport tax itself, pays it more than once a year, and even submits a declaration.
When calculating the transport tax, the inspection takes into account the following indicators:
- The tax base, such as the power of a car engine. This is an indicator, which is then multiplied by the tax rate. The tax base is taken from the documents for transport.
- Tax rate: how much does one unit cost tax base. For example, how much you need to pay for one horsepower.
- Ownership period: how many months the car was owned by a particular person.
- Increasing factor. It is installed for some models more expensive than 3 million rubles. The list of such machines is determined every year by the Ministry of Industry and Trade - it is published on the official website.
All this is taken into account automatically. But it’s still worth checking tax notices: what engine power is indicated there, is there a long-sold car, and for how many months the tax has been charged.
If you want to know how much you will have to pay for a particular car, use the calculator on the nalog.ru website - everything has already been taken into account there.
Transport tax rates
Each region decides for itself how its residents will pay the transport tax. The tax code has general rates for everyone, but they can be changed, for example, reduced or increased by ten times.
Usually the rate depends on the engine power. Every horsepower is worth some rubles. Another rate can be set depending on traction, capacity, and even just per vehicle unit.
Transport tax rates can be differentiated. This means that the rate depends on the year of issue. For example, two owners have a car of the same capacity, but you have to pay more for an older one.
The tax rate is also visible in the calculator.
You can check all transport tax rates for different cars, motorcycles and yachts on the website of the Federal Tax Service: there is background information for each region and law numbers.
If the region has not set its own rates, then they use those specified in the tax code. But federal rates are much lower than regional ones. For comparison: by tax code for a car with a capacity of 200 horsepower, the rate is 5 rubles, and the actual rate for such power in Moscow is 50 rubles, in Khabarovsk - 30 rubles, and in Bryansk - 40 rubles. The ability to increase base rates regions use the full program.
Transport tax rates for 2019 for cars in Moscow
Engine power
Rate for 1 liter. from.
12 R
100.01-125 l. from.
25 R
125.01-150 l. from.
35 R
150.01-175 liters. from.
45 R
175.01-200 l. from.
50 R
200.01-225 l. from.
65 R
225.01-250 l. from.
75 R
250.01-∞ l. from.
150 R
Transport tax rates for 2019 for cars in the Moscow region
Engine power
Rate for 1 liter. from.
10 R
100.01-150 l. from.
34 R
150.01-200 l. from.
49 R
200.01-250 l. from.
75 R
250.01-∞ l. from.
150 R
Multipliers
For expensive cars, transport tax has to be paid with a multiplying coefficient:
transport tax = amount of transport tax calculated according to general rules× multiplier.
Individuals themselves consider average cost and you don't need a multiplier. The Federal Tax Service will do everything for them and indicate the amount of tax payable in the notification. The calculation will be based on the information provided in tax authorities from the traffic police.
Organizations calculate the amount of tax and the amount of the advance tax payment on their own. They themselves will have to consider which coefficient to apply to each vehicle.
The cost of a car is not the only condition for applying a multiplying factor. The age of the car is also important. For example, if the cost of a passenger car is 3.5 million rubles, a multiplying factor of 1.1 will be applied to the tax calculation for 3 years. But after 3 years, the increasing coefficient will not be applied. The calculation of the term begins with the year the car was manufactured from the assembly line and ends with the year for which the tax is paid.
Increasing coefficients for passenger cars
The average cost is 3-5 million rubles
passed since the year of issue
no more than 3 years
coefficient
The average cost is 5-10 million rubles
passed since the year of issue
no more than 5 years
coefficient
The average cost is 10-15 million rubles
passed since the year of issue
no more than 10 years
coefficient
Average cost 15-∞ million rubles
passed since the year of issue
no more than 20 years
coefficient
The list of cars to which multiplying coefficients are applied is posted by the tax authorities and the Ministry of Industry and Trade on their websites. This list is updated every year no later than 1 March.
How to check debt
Until December 3, the accrued amounts can only be checked in the taxpayer's personal account or in paper receipts. When the payment deadline has passed, the accruals will be considered a debt. Then they will appear:
- In the Tinkoff-Bank service - there is a search by TIN.
- In your personal account on the site nalog.ru.
- For public services - the amount of the debt will be visible in the application informers or in your personal account on the portal.
You can also pay off your debts right away. But after a few days you need to check again, because there may be a penalty that was reflected later. Sometimes even due to one ruble of underpayment tax blocks a bank account, and at the most inopportune moment.
Will the transport tax be written off under the amnesty?
The transport tax for 2019 will not be written off under the amnesty. This law covers only the tax that was accrued for 2013, but it was not paid. These amounts should have already been written off: the tax office does it itself, without statements and documents. The transport tax, even for 2014, no longer falls under the amnesty. Over the next few years, even more so.
The main thing about transport tax
- The tax is paid by the owners of the vehicle, not by those who drive it.
- The amounts payable are considered by the tax inspectorate.
- They are indicated in the notice, which is sent one month before the due date.
- If there is Personal Area, mail notification will not be sent.
- Tax rates vary by region. Benefits too.
- You must apply for benefits. But only once.
- You can pay the tax via the Internet: for yourself and your relatives.
- If you do not pay, they will charge a penalty and still collect.
- After December 3, it is worth checking the tax debt.