Benefits in Dagestan: for transport tax, large families, war veterans and the disabled. Transport tax in the Republic of Dagestan Transport tax Dagestan calculator
In Dagestan, the procedure, rates and terms of payment for the current 2019 year are established by the Law of the Republic of Dagestan No. 39 “On transport tax” dated December 2, 2002 (subject to relevant changes that are in force in 2019). Distribution goes to all republican cities. The administrative center is Makhachkala.
For self-calculation of tax this year:
Procedure with payment terms
- Transport tax payments are annually made by taxpayers at the place of registration of vehicles.
- Submitted to the tax authority by taxpayers-organizations at the place of registration of vehicles for the completed tax period tax return within the period established by Article 363, paragraph 3.1 tax code Russian Federation.
- Individual taxpayers transport tax paid through a notification received from the tax office.
It is allowed to send the said notification for no more than 3 tax periods preceding the calendar year of sending.
Taxpayers, which are indicated in the first paragraph of this part, must pay tax for no more than 3 tax periods that precede the calendar year of sending a notification from the tax service, which is indicated in the second paragraph of this part.
The offset (refund) of the amount of excessively collected (paid) taxation is carried out in connection with the recalculation of the cost of tax for the period of this recalculation in the manner established by Articles 78 and 79 of the Tax Code of the Russian Federation.
- Individual taxpayers pay the tax within the time period established in Article 363, Clause 1 of the Tax Code of the Russian Federation.
- Payment by taxpayers of legal entities of the tax must be made no later than February 10 of the year following the expired tax period, when taking into account previously paid advance payments to the budget.
Advance payments are being paid tax payments based on the results of all reporting periods no later than the last day of the month following the reporting period.
For individuals and legal entities reporting periods from the first quarter to the third quarter. - The Tax Service exercises control over the payment of taxation using information from the database on vehicles that were registered by taxpayers with the authorities that carry out registration on state level Vehicle.
An update is in effect: the deadline for paying taxes on transport for individuals has changed since 2016 - now it is necessary to pay the tax before the beginning of December (until 2016, the deadlines were set before October 1).
Transport tax rates in the Republic of Dagestan
In the Republic of Dagestan for 2019, rates for cars are set depending on the propulsion power, jet engine thrust or gross tonnage per one horsepower of the vehicle, one kilogram of jet engine thrust, one register ton of the vehicle or one unit in the following vehicle sizes :
It's best to do it yourself. For calculations, it is necessary to multiply the power (in hp) of the registered car by the tax rate.
The law draws attention to the fact that since 2015, increased tax rates for transport have been applied to expensive cars, while cars should cost more than three million rubles.
Attention is drawn to the fact that the final tax charges depend on the brand and category of the car, its motor power, for this it is recommended to use an online calculator. The most accurate calculation is achieved by simply multiplying the technical capacity by the tax rate (increased coefficients for elite cars are taken into account).
Transport tax benefits in the Republic of Dagestan
According to the articles specified in the Tax Code, the following are exempt from tax payments:
- Heroes of Russia and Heroes of the USSR, Heroes of Socialist Labor, individuals awarded the Order of Labor Glory or Glory of three degrees, participants in the Second World War and persons equated to them - provided that the benefits go for one unit of the vehicle, and public organizations with their participation, using vehicles purchased for the performance of personal statutory activities;
- categories of individuals-citizens who were exposed to radiation damage as a result of the disaster at the Chernobyl nuclear power plant (according to the Law of the RSFSR "On the social protection of persons who were exposed to radiation as a result of the accident at the Chernobyl nuclear power plant"), one unit of transport is also taken into account;
- all categories of disability, having cars and motorized carriages, taking into account one transport unit;
- public organizations with the participation of disabled people who use the TS for their personal statutory activities;
- legal entities, using public transport - for transport, carrying out passenger transportation (except for taxis and fixed-route taxis) in accordance with the established procedure on open bus routes, motor transport licensed military-type enterprises - for transport that has mobilization state assignments;
- enterprises that carry out the maintenance of transport roads for collective use;
- specialized rescue teams and services;
- in the Republic of Dagestan, subdivisions and management bodies of the State Federal Fire Service of the Ministry of Emergency Situations.
for pensioners who make tax payments for registered passenger cars behind them, motor scooters and motorcycles - in the amount of 50 percent of the assigned rate for one transport unit, established in this Law in Article 2.
By purchasing vehicle, each owner receives, in addition to it, the entire burden of the legally fixed burden, including tax.
It is well known that the peculiarity of the transport tax is that it should be paid not by those who use the car, but by those for whom this car is registered. At the same time, even if your “iron horse” is under repair, disassembled into parts or cannot be restored at all after an accident and cannot be used, but it is registered, the transport tax is still paid. Many have already encountered a rather interesting situation when, when selling their car for general power of attorney, after some time, quite unexpectedly for themselves, they received a notification about the need to pay transport tax.
The size of the transport tax rate is established by regional laws within the limits established by the Tax Code.
Today in Dagestan, the average transport tax is 720 rubles, in Russia as a whole, more than 2 thousand rubles. The new rates were adopted by the People's Assembly at the end of 2013 and came into effect in January of this year. Before that, the last time they were changed was only in 2010.
For cars with power up to 100 Horse power owners pay 8 rubles for each. From 100 to 150 horsepower 10 rubles. From 150 to 200 horsepower 35 rubles, in the range from 200 to 250 hp. - 50, and over 250 hp already 105 rubles for each.
Calculation of the cost of transport tax on the example of the most popular Lada Priora car in Dagestan with its engines of 98 and 106 hp shows that tax notices about the need to pay will indicate the amount of 784 or 1060 rubles, respectively. In previous years, owners of domestic cars with 98 and 106 horsepower were charged 588 and 848 rubles a year, respectively.
To fans of the popular Toyota Camry with its 181 horsepower, the car will cost 6335 rubles annually. However, the situation is completely different with the equally popular Toyota Land Cruiser with engine power of 235 and 309 hp.
Please note that from January 1, 2014 federal law introduced an increased transport tax or the so-called "luxury tax".
In March 2014, the Ministry of Industry and Trade of the Russian Federation published a list of 191 names of passenger cars average cost from 3 million rubles and above, which will be subject to increased transport tax (luxury tax).
Among them are cars of brands: Aston Martin, Audi, Bentley, BMW, Bugatti, Cadillac, Ferrari, Hyundai, Infiniti, Jaguar, Jeep, Lamborghini, Land Rover, Lexus, Maserati, Mercedes-Benz, Nissan, Porsche, Rolls-Royce, Toyota and Volkswagen.
The increased vehicle tax is calculated by multiplying the vehicle tax rate (which today is based on horsepower) by the luxury factor.
For cars with an average cost of 3 to 5 million rubles, which are 2 to 3 years old, the multiplying factor will be 1.1. If 1 to 2 years have passed since the release of such cars, a coefficient of 1.3 is applied, if the age of the car is not more than 1 year - a coefficient of 1.5. So than newer car the more you have to pay for it.
From cars worth from 5 to 10 million rubles. inclusive, from the year of issue of which no more than five years have passed, a transport tax with a coefficient of 2 will be charged.
Cars with an average cost of 10-15 million rubles, from the year of manufacture of which no more than 10 years have passed, as well as from cars with an average cost of more than 15 million rubles, from the year of manufacture of which no more than 20 years have passed, transport tax will be levied with a coefficient of 3. If the age of the purchased car, which theoretically falls under the luxury tax, exceeds that specified in the law, then, accordingly, when calculating the amount of tax, the increasing coefficient will not be taken into account.
Thus, the calculation shows that for the new Toyota Land Cruiser purchased and registered in Dagestan with an engine power of 309 hp. in the first year it is necessary to pay 48667 rubles, for the second 42178 rubles and for the third 35689 rubles.
For socially unprotected Dagestanis regional law benefits are provided. Heroes of the Russian Federation, participants in the Great Patriotic War and persons equated to them, disabled people of all categories who have cars with an engine power of up to 150 horsepower inclusive, and a number of other categories of taxpayers are exempt from paying the tax.
As noted above, each region has the right to independently set transport tax rates, applying as the most the minimum bid established at the federal level, and increasing it, but no more than 10 times.
In terms of the tax rate, the Republic of Dagestan, among other regions of Russia, is an approximate middle peasant. So, the rate in most subjects of the Russian Federation (including the Krasnodar Territory, Rostov, Volgograd, Saratov, Samara regions, Bashkiria, Tatarstan, etc.) for cars with engine power over 250 hp. is 150 rubles for each horsepower, i.e. set the maximum rate. In other regions, the rates for cars with a capacity of more than 250 horsepower are set in a more sparing version. Such, for example, are the Astrakhan region (102 rubles), North Ossetia (90 rubles), Stavropol (80 rubles). Only car owners from neighboring Chechnya, where the rate is 15 rubles, are the least burdened.
As you know, the transport tax is targeted and perform such a task as the accumulation of budgetary funds for the construction, repair and reconstruction of public roads and transport communications in the subjects of Russia. And lovers of travel can feel for themselves that after two wars, the situation with the roads in the neighboring republic is much better than in other regions.
By investing in the regional budget, we and our children develop a feeling that we lost in the 90s, and maybe even earlier, a sense of duty, love and patriotism for our Motherland.
For information
. up to 100 hp (up to 73.55 kW) inclusive. 8
. over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive. 10
. over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive. 35
. over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive. fifty
. over 250 hp (over 183.9 kW). 105
Object of taxation Tax rate, rub.
Passenger cars with engine power (from each horsepower):
. up to 100 hp (up to 73.55 kW) inclusive. 6
. over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive. 8
. over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive. twenty
. over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive. 25
. over 250 hp (over 183.9 kW). 40
The transport tax is mandatory payment, which is made by car owners, subject to transfer to the state treasury in accordance with tax legislation RF. The Tax Code establishes that the object of taxation in this case are:
- cars;
- motorcycles;
- scooters;
- buses;
- other self-propelled machines and mechanisms, etc. (Article 358 of the Tax Code of the Russian Federation).
The amount of this type of tax depends on the horsepower of the car. The calculation takes into account the amount of hp that is indicated in registration documents. Moreover, if the cost of the vehicle is more than 3 million rubles, a multiplying factor is set. According to the Tax Code, the transport tax is classified as a regional one and is subject to transfer to the relevant budget. Cash amounts received from taxpayers are used for the development of road infrastructure (for example, repair of the road surface). Tax legislation is constantly changing, so the question arises before car owners - what will be the transport tax in 2018?
Innovations in the field of transport tax payment
The topical issue today is the question - will the transport tax be canceled in 2018? There are proposals to replace the transport tax with an environmental fee. This idea is quite reasonable, as electric cars with a minimal negative impact on the environment are now widely used. It is considered irrational by many theorists and practitioners in the field of taxation to calculate the transport tax based on horsepower. However, the transport tax makes a huge contribution to the budget, so its abolition is unlikely to take place, and many difficulties can arise with the environmental fee. For example, when conducting an environmental impact assessment to assess the harm that a car causes to the environment.
Many are wondering - why it is impossible to replace the transport tax with excises? Indeed, excises on fuel and the payment of transport tax at first glance may seem like dual taxation, which is prohibited by law. The Federal Tax Service clarified this issue as follows: excises are a federal tax, and transport taxes are a regional one. Also, excises are paid directly by producers and buyers of products of the oil industry, and transport tax is paid by the owner of the car. Therefore, these payments cannot be identified.
The procedure for calculating the tax will not change, but the terms for paying the transport payment will be different. Now, for certain categories of taxpayers, the terms will be different. For example, legal entities will be required to pay tax before February 1, and as an additional obligation, an advance payment for a new tax payment is provided.
Changes in the transport tax in 2018 are also reflected in the order in which benefits are received. Now, if the taxpayer has not independently provided information on whether he is entitled to preferential taxation, the tax authority independently checks this information and change the fee.
Tax rate for cars in 2018
In accordance with the tax legislation, the abolition of the transport tax on cars in 2018 is not expected. There will also be no introduction of new tax rates. For individuals, the following car rates (per horsepower) per 12 months of ownership will apply:
These rates may vary in accordance with the laws of the constituent entities of the Russian Federation (no more than 10 times). They apply to the transport tax in 2017-2018.
How to calculate the amount of transport tax
The size of the tax depends not only on the engine power, but also on the environmental class of the car, on the year of its release. The use of such differentiation is allowed if it is established by the law of the subject.
The vehicle tax, depending on the amount of horsepower, is calculated as follows:
Amount = engine power * rate * (months of ownership / 12)
For example, for a year of owning a car with a 109 hp engine. will have to pay:
109*25*12/12=2725 rubles
When calculating, you must take into account the cost of the car. If the vehicle costs more than 3 million rubles, then a multiplying factor is set:
For example, if the cost of a car is 3-5 million rubles and 2 years have passed since the release, then the tax amount will be calculated as follows:
Sum = engine power * rate * (months of ownership / 12) * multiplier
Moreover, it is necessary to take into account the model and brand of the car.
For example, for an Audi Q7 with a 249 hp engine, bought 2.5 years ago, you will have to pay:
249*75*12/12*1.1 = 20542.5 rubles
A more accurate tax for your region and car can be calculated on the official FTS calculator.
Transport tax in 2018 is due no later than December 1st. If we talk about individuals, then the payment is made on the basis of a notification from the tax authority. Taxpaying organizations are required to pay tax on the basis of a tax return.
Preferential conditions for tax payment in 2018
The taxpayer must independently take care of providing him with a tax benefit. An individual is obliged to submit relevant documents to the tax authority, which would confirm his right to the benefit.
The category of citizens eligible for benefits includes the disabled and pensioners. The transport tax for pensioners in 2018 depends primarily on regional legislation. Let's take Moscow as an example. In the capital, pensioners are not included in the list of persons entitled to benefits when paying a transport fee. In Novosibirsk, the situation is different. For example, if the power of the vehicle is not more than 150 hp, then a relief equal to 20 percent of the tax rates, etc. is established.
With disabled car owners, the situation is different. In the Russian Federation, there are three disability groups - 1,2 and 3. The first group is exempt from paying transport tax. The second group in most subjects of the Russian Federation is also exempt from paying this type of payment. Some laws of the regions may establish a condition for exemption from tax payment (for example, the power of the car is not more than 150 hp). Disabled people of the third group are exempted from paying a transport fee or have discounts only if this is provided for by the legislation of the subject where the car is registered.
Tax rates are based on engine power, jet engine thrust or gross tonnage of vehicles, category of vehicles, based on one horsepower of vehicle engine power, one kilogram of jet engine propulsion, one register ton of vehicle, or unit of vehicle in the following sizes:
Name of the object of taxation | Tax rate (in rubles) |
Passenger cars with engine power (from each horsepower): | |
Motorcycles and scooters with engine power (per horsepower): | |
up to 20 hp (up to 14.7 kW) inclusive | |
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive | |
over 35 hp (over 25.74 kW) | |
Buses with engine power (per horsepower): | |
up to 200 hp (up to 147.1 kW inclusive) | |
over 200 hp (over 147.1 kW) | |
Trucks with engine power (per horsepower): | |
up to 100 hp (up to 73.55 kW) inclusive | |
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive | |
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive | |
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive | |
over 250 hp (over 183.9 kW) | |
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (per horsepower) | |
Snowmobiles, snowmobiles with engine power (per horsepower): | |
up to 50 hp (up to 36.77 kW) inclusive | |
over 50 hp (over 36.77 kW) | |
Boats, motor boats and other water vehicles with engine power (per horsepower): | |
up to 100 hp (up to 73.55 kW) inclusive | |
Yachts and other motor-sailing vessels with engine power (per horsepower): | |
up to 100 hp (up to 73.55 kW) inclusive | |
over 100 hp (over 73.55 kW) | |
Watercraft with engine power (per horsepower): | |
up to 100 hp (up to 73.55 kW) inclusive | |
over 100 hp (over 73.55 kW) | |
Non-self-propelled (towed) ships for which the gross tonnage is determined (per each registered ton of gross tonnage) | |
Airplanes, helicopters and other aircraft with engines (per horsepower) | |
Aircraft with jet engines (per kilogram of thrust force) | |
Other water and air vehicles without engines (per vehicle unit) |
Article 3. Transfer of transport tax amounts
1. Transport tax amounts shall be credited to the accounts of federal treasury bodies for their subsequent allocation to the budgets of municipal districts (urban districts).
(as amended by the Laws of the Republic of Dagestan dated November 25, 2004 N 32, dated October 03, 2007 N 39)
2. Has become invalid since January 1, 2008. - Law of the Republic of Dagestan dated 03.10.2007 N 39.
Article 4. Procedure and terms for payment of transport tax
1. Transport tax is paid by taxpayers at the location of vehicles annually.
(in ed.)
2. Taxpayers-organizations submit to the tax authority at the location of vehicles a tax declaration for the expired tax period within the period established by paragraph 3 of Article 363.1.
(part 2 in ed.)
3. Taxpayers who are natural persons shall pay transport tax on the basis of tax notice sent by the tax authority.
A tax notice may be sent for no more than three tax periods preceding the calendar year in which it was sent.
The taxpayers specified in the first paragraph of this part shall pay tax for no more than three tax periods preceding the calendar year of sending the tax notice specified in the second paragraph of this part.
(Part 3 as amended by the Law of the Republic of Dagestan of 03.02.2011 N 4)
4. Taxpayers - individuals pay tax within the period established by paragraph 1 of Article 363 of the Tax Code of the Russian Federation.
(part 4 as amended by the Law of the Republic of Dagestan dated 05/25/2016 N 40)
5. Payment of tax by taxpaying organizations is made no later than February 10 of the year following the expired tax period, taking into account advance payments previously paid to the budget.
(As amended by the Law of the Republic of Dagestan dated May 25, 2016 N 40)
Advance tax payments are paid at the end of each reporting period no later than the last day of the month following the reporting period.
The reporting periods for taxpayers that are organizations are the first quarter, the second quarter, the third quarter.
(Clause 5 as amended by the Law of the Republic of Dagestan dated November 1, 2007 N 49)
6. Control over the payment of tax is carried out tax authorities using information from the database of vehicles registered by taxpayers with the authorities carrying out state registration Vehicle.
(as amended by the Law of the Republic of Dagestan dated 12.05.2004 N 15)
Article 5. Tax benefits
1. The following are exempt from paying tax:
1) Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor, citizens awarded the Orders of Glory or Labor Glory of three degrees, participants in the Great Patriotic War - for one unit of transport, as well as their public associations (organizations) using purchased vehicles to carry out its statutory activities;
(As amended by the Law of the Republic of Dagestan dated June 29, 2017 N 56)
2) categories of citizens exposed to radiation as a result of the catastrophe at the Chernobyl nuclear power plant (in accordance with the Law of the RSFSR "On the social protection of citizens exposed to radiation as a result of the catastrophe at the Chernobyl nuclear power plant") - for one unit of transport;
(Clause 3 as amended by the Law of the Republic of Dagestan of 09.10.2009 N 57)
4) public organizations of the disabled using vehicles to carry out their statutory activities;
5) - 8) became invalid from January 1, 2018. - Law of the Republic of Dagestan dated November 8, 2017 N 84.
2. Pensioners, as well as men who have reached the age of 60, and women who have reached the age of 55, pay tax for cars and motorcycles registered behind them with an engine power of up to 150 horsepower (up to 110.33 kW) inclusive, motor scooters - for one unit of transport in the amount of 50 percent of the relevant rate established by Article 2 of this Law.
(as amended by the Laws of the Republic of Dagestan dated 09.10.2009 N 57, dated 04.10.2018 N 50)
Article 7. Entry into force of this Law
This Law shall enter into force one month after its official publication.
Article 8 Final Provisions
From the moment this Law enters into force, the legislative acts of the Republic of Dagestan on the Territorial Road Fund of the Republic of Dagestan shall apply to the extent that does not contradict this Law.
The State Council of the Republic of Dagestan and the Government of the Republic of Dagestan, within a month from the date of entry into force of this Law, bring their regulatory legal acts in accordance with this Law.
Chairman of the State Council
Republic of Dagestan
M.MAGOMEDOV
The calculation of transport tax in Dagestan in 2019 is made according to general rules, but with some nuances. Features of taxation are regulated by the Tax Code of the Russian Federation and local legislative acts currently in force.
The main law regulating the specifics of the payment of transport tax in the Russian Federation is the Tax Code of the Russian Federation. The most important articles are the following:
- Art. 357. Taxes are paid by organizations and ordinary citizens who own vehicles. Football associations are an exception.
- Art. 359. Definition tax base depends on the number of horsepower of the internal combustion engine, gross tonnage, total static thrust or vehicle unit, depending on the type of equipment.
- Art. 350. A calendar year is a tax period. Organizations submit declarations on a quarterly basis.
- Art. 361. The authorities of the subjects have the right to independently set tax rates, but focusing on the minimum specified in this article.
- Art. 362. The amount to be transferred is determined by multiplying the stake by the number of horses. In some cases, a luxury tax is applied.
- Art. 363. Contributions are paid at the place of registration with the IFTS until December 1 of the year following the reporting period. If the payer is an enterprise, only advance payments are paid.
- Art. 3631. If the payer is an enterprise, a tax return is provided instead of notification.
Transport tax in Dagestan is paid in accordance with the local Law of 02.12.2002 No. 39. What are the features in it:
- Rates depending on the type and capacity of equipment.
- Terms and order of transfer.
- Who is eligible for tax credits?
Attention! It should be noted that the legislation in the field of taxes in Dagestan differs from the regulatory legal acts in force in the territories, regions and other Republics of the Russian Federation. It reflects all aspects regarding the payment of contributions to the IFTS and the provision of benefits, so it is much easier to navigate through it.
Transport tax benefits in the Republic of Dagestan
According to Art. 5 of Law No. 39, the following categories of citizens can apply for privileges in Dagestan:
- Heroes of the USSR, RF, Order of Glory. Supporting documents and awards will be required.
- Liquidators of the disaster at the Chernobyl nuclear power plant.
- Disabled people, if they own a vehicle with a capacity of up to 150 hp.
- Public associations of the disabled.
It is impossible not to mention Article 361.1, which establishes tax incentives throughout the Russian Federation. Thus, owners of freight vehicles over 12 tons, who are in a special register and pay money for the use of public roads, are exempted from state contributions. If the car was purchased through Social Security or for the movement of a disabled person, the tax for it is also not transferred.
Retired taxpayers receive a 50% discount on the total amount, provided that the engine power does not exceed 150 hp.
To take advantage of the benefits, just follow a few simple steps:
- Obtain documents indicating the possibility of using benefits. These can be medical reports, certificates for awards, etc. Usually they are issued in the territorial division of Social Security.
- Submit an application for benefits to the IFTS, attaching documentary evidence to it. You can do this in person or with electronic services– site tax service or portal "Gosuslugi". The term for consideration of the appeal is 30 calendar days.
- Wait for a written decision. If it is negative, it must contain motivated reasons. You can eliminate them and try to issue privileges again.
Most often, the IFTS refuses benefits due to incorrectly filling out an application or providing an incomplete set of documentation. In case of an unmotivated refusal, a citizen has the right to file a complaint addressed to the head of the Tax Service or appeal the decision in court.
Design practice
Consider a practical example of applying for a benefit:
The citizen has certificates of a participant in the Chernobyl accident, who eliminated its consequences. He purchased a 250 hp car. for his daughter, but issued it to himself. According to the legislation, the benefit is provided regardless of who will use the equipment in the future.
To obtain the privilege, he submitted an application to the IFTS in the form 1150063. The documents were reviewed within 15 days, as a result, the citizen received a positive decision.
Attention! The application must be submitted only in the prescribed form. Self-filling in free form is not allowed.
What information will be needed when making an application to the IFTS:
- Full name, passport details, TIN of the owner.
- Contact phone number.
- Type of vehicle, brand, model, registration number.
- For how long is the privilege granted?
- On what basis the benefit should be issued (information about the document confirming the preferential status).
- Date of compilation and signature.
Attention! If a legal representative is acting on behalf of the owner, a notarized power of attorney will be required.
Current vehicle tax rates in the region
It all depends on the type of vehicles. For car owners, the following rates are provided:
Bus owners need to focus on the following rates:
- Up to 200 hp - 20 rubles.
- Over 200 hp - 35 rubles.
If motor scooters and motorcycles are owned, different rates apply:
Higher rates apply for trucks:
If a citizen owns equipment that is not related to the above varieties, the following tariffs are used:
Type of equipment | The cost of one hp |
Snowmobiles and motorized sledges | Up to 50 hp - 15 rubles, more - 25 rubles. |
Water equipment with motors (boats, boats) | Up to 100 hp - 20 rubles, more than 100 - 46 rubles. |
Yachts and ships with sails | Up to 100 hp - 52 rubles, more than 100 hp - 135 rubles. |
jet skis | 68 and 133 rubles. (up to 100/over 100 hp) |
Vessels where gross tonnage is relevant | 36 rub. from every ton |
Aircraft with conventional engines | 63 rub. for every power |
Flight equipment with jet engines | 50 rub. for every kilogram of traction |
Water and flight transport without an engine (except for rowing boats) | 100 rub. for one unit |
Terms and procedure for payment
Features of payments for road tax in Dagestan, they are established by regulatory legal acts at the subject (local laws) and the highest levels (TC RF). In order to avoid delays and penalties, it is enough to take into account a few nuances:
- Contributions must be transferred no later than December 1 of the year for which the tax is paid.
- Organizations provide a declaration and make advance payments every 3 months.
- Legal entities pay the money no later than February 10, while taking into account the advance payments made on a quarterly basis.
- The tax service controls the flow of money and can use the traffic police database on the owners of equipment - information is entered there at the time of its registration.
Notifications individuals usually sent by the IFTS before November 1. They indicate the amount to be paid in advance, so you do not need to calculate anything yourself. Often, tax officials make mistakes in the document or do not send it to the taxpayer, and then you have to calculate everything yourself or with the help of a calculator.
An example of calculating transport tax in Dagestan
If you want to pay on time and avoid mistakes, just find out the formula for calculating:
CL x HC \u003d CH, where CL \u003d is the number of horses, HC - tax rate, SN - the amount of tax.
Consider practical examples:
Example 1. Passenger vehicles.
The owner has a foreign car with a capacity of 89 hp. The rate here is 8 rubles.
89 x 8 = 712 rubles. - total amount to the listing.
If the power of the internal combustion engine was 300 hp:
300 x 105 = 31,500 rubles
The owner can use the privileges if he re-registers the vehicle for a pensioner. In this situation, the sum will be equal to:
31,500 x 50% = 15,750 rubles.
Example 2. Motorcycle
A citizen owns a 15 hp scooter. The calculation is made as follows:
15 x 4.2 = 63 rubles. total.
Example 3. Trucks
The largest tax in Dagestan applies to trucks over 250 hp. For example, if the power is 300 hp, you will have to pay the following amount:
300 x 50 = 15,000 rubles
At the moment, there are no changes in the legislation, and Dagestan has one of the lowest tariffs in the Russian Federation.
Example 4. Yacht
The citizen registered the ownership of the yacht, the engine power is 300 hp, it is located on the territory of the Republic of Dagestan.
How much to pay:
300 x 135 \u003d 400,500 rubles. annually.
The procedure and other nuances of paying tax on transport in Dagestan are determined by regulatory legal acts at the subject and federal levels. Separate categories citizens are provided with benefits that abolish taxation in whole or in part.