When is transport tax paid by individuals?

Deadline for payment of transport tax for individuals and legal entities

Every year there comes a time for all motorists when a letter from the tax office appears in their mailbox with instructions to pay transport tax (TN). Of course, for everyone the amount will be calculated individually, since its size depends on the type and power of the car, as well as the region of residence of the owner.

In today’s article we will try to understand the procedure and deadline for paying transport tax in 2019 by individuals and legal entities.

Who pays transport tax and for what?

To begin with, I propose to consider who taxpayers are and what is the object of taxation.

Taxpayer is a person to whom, in accordance with the law, one or more vehicles are registered.

Also, a taxpayer is a person who owns a car purchased by power of attorney. In this case, the persons who are the owners are obliged to inform the tax authority about the transfer of the car to another person on the basis of this power of attorney.

Taxpayers (hereinafter in this chapter - taxpayers) are persons who, in accordance with the legislation of the Russian Federation, are registered with vehicles recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article.
For vehicles registered in the name of individuals, acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of the vehicle before the official publication of this Federal Law, the taxpayer is the person specified in such a power of attorney. In this case, the persons on whom the specified vehicles are registered notify the tax authority at their place of residence about the transfer of the specified vehicles on the basis of a power of attorney.

pp. 1 and 2 of Article 357 of the Tax Code of the Russian Federation

Objects of taxation are vehicles registered in accordance with the legislation of the Russian Federation.

Taxpayers (hereinafter in this chapter - taxpayers) are persons who, in accordance with the legislation of the Russian Federation, are registered with vehicles recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article.
The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.

Clause 1 of Article 358 of the Tax Code of the Russian Federation

But, as elsewhere, there are also exceptions here - vehicles that are not taxed.

The following are not subject to taxation:
1) rowing boats, as well as motor boats with an engine power of no more than 5 horsepower;
2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities in the manner prescribed by law;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation;
(as amended by Federal Law dated December 27, 2009 N 368-FZ) 5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, technical maintenance ), registered to agricultural producers and used in agricultural work for the production of agricultural products;
6) vehicles owned by the right of operational management to federal executive authorities, where military and (or) equivalent service is legally provided for;
(as amended by Federal Law No. 283-FZ of November 28, 2009) 7) vehicles that are on the wanted list, subject to confirmation of the fact of their theft (theft) by a document issued by an authorized body;
8) airplanes and helicopters of air ambulance and medical services;
9) ships registered in the Russian International Register of Ships;
(Clause 9 introduced by Federal Law No. 168-FZ of December 20, 2005) 10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships. (Clause 10 introduced by Federal Law of September 30, 2013 N 268-FZ)

Clause 2 of Article 358 of the Tax Code of the Russian Federation

So, if the car is registered with the traffic police and is not included in the list of exceptions above, and your name is indicated on the vehicle registration certificate (STS), you are obliged to pay road tax, observing the deadlines established by law.

When does the transport tax for 2019 arrive?

Phys. Individuals, unlike taxpayer-organizations, do not calculate the amount of tax on their own; the Federal Tax Service does this for them. The exact amount of tax (including debts and penalties), a receipt for payment, as well as the deadline by which the transport tax must be paid is contained in the tax notice that is sent to car owners by mail.

Taxpayers - individuals pay transport tax on the basis of a tax notice sent by the tax authority.

Clause 3 Art. 363 Tax Code of the Russian Federation

When is vehicle transport tax calculated in 2019?

The tax notice, which notifies the car owner of new tax charges, usually arrives in late summer or early autumn. One way or another, the Federal Tax Service is obliged to send a letter no later than a month before the deadline for payment of the TN, that is, no later than November 1.

If the responsibility for calculating the amount of tax is assigned to the tax authority, no later than 30 days before the payment deadline, the tax authority sends a tax notice to the taxpayer.

Clause 3 art. 52 Tax Code of the Russian Federation

Without the exact amount and payment details, you will not be able to pay the tax on time. Therefore, if you have not received a tax notice by November 1, contact your city tax office in person to receive it. Otherwise, you will be late in payment and you will be charged penalties.

If you use your taxpayer’s personal account on the official website of the Federal Tax Service, you will not receive a notification by mail. You should track new tax revenues using your personal account.

Deadline for payment of transport tax by individuals

The deadline for payment of transport tax by individuals in 2019 is until December 1, 2019.

The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period.

Clause 1, Article 363 of the Tax Code of the Russian Federation

Tax is ALWAYS paid for the previous tax period. Since the tax period for transport tax is 1 calendar year, in 2019 we pay car tax for 2018.

When should individuals pay vehicle transport tax for 2019?

If you bought a car in 2018, then this year you will not pay TN for it. For the first time, you will pay for this car only in a year - at the end of 2019.

So, according to the law, the last day for payment of TN is December 1. This period is set for all individual car owners without exception. persons regardless of their region of residence.

Deadlines for submitting and paying transport tax for legal entities

When should transport tax be paid to organizations?

Deadlines for payment of car tax for legal entities. persons are not uniform throughout the Russian Federation and vary depending on the region. The dates by which the TN must be paid are determined by local legislation. However, the deadline cannot be set earlier than February 1.

The procedure and deadlines for payment of tax and advance payments of tax for taxpayer organizations are established by the laws of the constituent entities of the Russian Federation. In this case, the deadline for paying the tax cannot be set earlier than the deadline provided for in paragraph 3 of Article 363.1 of this Code.

Clause 1, Article 363 of the Tax Code of the Russian Federation

Tax returns are submitted by taxpayer organizations no later than February 1 of the year following the expired tax period.

Clause 3, Article 363.1 of the Tax Code of the Russian Federation

What are the deadlines for paying advance payments for transport tax for legal entities?

In many regions of the Russian Federation, organizations are required to make advance payments three times a year.

During the tax period, taxpayers-organizations pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. At the end of the tax period, taxpayers-organizations pay the amount of tax calculated in the manner prescribed by paragraph 2 of Article 362 of this Code.

Clause 2 Art. 363 Tax Code of the Russian Federation

So, if in your region a legal entity. persons are not exempt from paying advances; you need to monitor the deadlines for making advances. They also vary by region, but usually the advance payment must be made by the end of the month following the 1st, 2nd and 3rd quarter - April 30, July 31 and October 31, respectively.

Where can I see the exact deadlines for paying taxes and legal advances? faces?

You can view the deadline for submitting transport tax for legal entities in 2019 in your region using the table below. To do this, select your region in the list and on the new page, go to the “Deadlines for paying road tax” section. There you will see the exact deadlines for making advance payments and paying TN, as well as the number of the regional law that governs them.

Deadline for payment of transport tax for individuals in 2019

Payment of transport tax is mandatory for all vehicle owners - individuals and legal entities. Late payment of tax leads to consequences such as penalties, fines, seizure of property, etc. To avoid all this, car owners must know the rules and deadlines for paying vehicle tax.

In this article, we will outline the main provisions about the tax, analyze in detail the procedure and deadline for paying transport tax for individuals in 2019, and also talk about the features of paying this type of government fees by legal organizations.

Who must pay transport tax and what vehicles does it apply to?

According to Art. 357 of the Tax Code of the Russian Federation, transport tax is paid by individuals or organizations on which vehicles subject to taxation are registered.

Taxpayers are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article.

Tax must be paid for registered in the Russian Federation:

cars, buses, motorcycles and other self-propelled vehicles;
airplanes and helicopters and other aircraft;
sailing ships, yachts, motor boats and other watercraft;

The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation. ( Clause 1, Article 358 of the Tax Code of the Russian Federation ).

Some cars are not subject to transport tax, for example:

cars that have been specially converted for disabled people ;
stolen cars;
tractors and other equipment that is involved in agricultural work , etc.

A complete list of vehicles for which you do not need to pay tax can be found in paragraph 2 of Art. 358 Tax Code of the Russian Federation .

Until what date do you have to pay the transport tax on a car? persons in 2019?

Transport tax must be paid to the car owner (individual) before December 1, 2019 . Let's take a closer look at the rules and procedure for payment.

According to paragraph 1 of Art. 360 of the Tax Code of the Russian Federation, the tax period is considered to be one year. At the end of this period, the tax amount is calculated and a tax notice is sent to the owner of the vehicle.

Taxpayers - individuals pay transport tax on the basis of a tax notice sent by the tax authority. ( Paragraph 1, clause 3, article 363 of the Tax Code of the Russian Federation ).

In 2019, the deadline for paying car transport tax for individuals is calculated from the moment you receive the notification. The notice will indicate the amount of tax, as well as the amount of overpayment, underpayment or penalty if you did not pay the previous debt on time.

Note ! If you haven't received your tax notice, contact your city's tax office and get one. Otherwise, you risk late payment. According to paragraph 3 of clause 1 of Art. 363 of the Tax Code of the Russian Federation, this must be done before December 1.

The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period.

Note! In 2019, tax is paid for the expired tax period, that is, for the previous year.

When do you need to pay transport tax if you bought a car in 2019, and how to calculate the tax for an incomplete year

If you bought a car in 2019, you will start paying taxes on it next year, 2020. Moreover, in accordance with the first paragraph of clause 3 of Art. 362 of the Tax Code of the Russian Federation, the amount payable will be calculated taking into account the number of full months during which you owned the car. That is, if you owned the car for less than a year, the tax will be less .

In case of registration of a vehicle and (or) deregistration of a vehicle (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the calculation of the tax amount (the amount of the advance tax payment) is carried out taking into account coefficient, defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period.

If you registered a car with the traffic police on the 15th or later, the tax will be credited as for a full month. If before the 15th, then this month will not be taken into account .

If the registration of a vehicle occurred before the 15th day of the corresponding month inclusive, or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, the month of registration (removal) is taken as the full month from registration) of the vehicle.

If the registration of the vehicle occurred after the 15th day of the corresponding month or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the coefficient specified in this paragraph. ( Paragraph 2-3, clause 3, article 362 of the Tax Code of the Russian Federation ).

Let's look at this with an example. Let's assume you registered your BMW X5 with the traffic police on April 15, 2018. The tax base for your car is 231 , and the tax rate is 75 rubles .

For a full year, the tax for such a car would be 17,325 rubles. (231 × 75 = 17325) . But since you owned the car not for a full year, but for 9 months (we count April as a full month), then in 2018 you will have to pay 1,2993.75 rubles for it. (17325 × 9/12 = 12993.75) .

Procedure for paying transport tax for organizations

Unlike physical the person to whom the tax is assessed by the tax service, the legal entity calculates the transport tax independently. Legal the person provides the calculation in the tax return .

Taxpayers-organizations calculate the amount of tax and the amount of advance tax payment independently... ( Paragraph 1, clause 1, article 362 of the Tax Code of the Russian Federation ).

According to paragraph 2 of Art. 363 of the Tax Code of the Russian Federation, organizations make advance payments throughout the year. And upon completion, they pay the full amount of tax. In this case, the amount payable at the end of the year is equal to the originally calculated tax amount minus all advances for the year:

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

The amount of tax payable to the budget by taxpayer organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period. ( Clause 2, Article 362 of the Tax Code of the Russian Federation ).

Note! According to paragraph 6 of Art. 362 of the Tax Code of the Russian Federation, subjects of the Russian Federation have the right not to establish advance payments for transport tax. Advances do not need to be paid , for example, in Moscow. In this case, organizations pay off tax debt once a year.

By what date must a legal entity pay transport tax in 2019?

According to paragraph 1 of Art. 363 of the Tax Code of the Russian Federation, constituent entities of the Russian Federation set the deadlines for payment of transport tax independently. Therefore, the dates when legal entities need to pay car tax in 2019 may differ in different regions of the country.

Advance payments, if established by regional legislation, are made at the end of the reporting periods ( 1st, 2nd and 3rd quarters ). Most often, the deadline for making an advance payment is the last day of the month following the quarter (as, for example, in St. Petersburg). However, payment deadlines must be clarified in regional legislation, as they may vary by region.

Clause 1 Art. 363 of the Tax Code of the Russian Federation also indicates that subjects cannot set an exact deadline for taxpayers-organizations indicating exactly when they need to pay the transport tax. It cannot be appointed earlier than the deadline for filing a tax return. This means that the deadline for paying transport tax in Russia cannot be earlier than February 1 .

Tax returns are submitted by taxpayer organizations no later than February 1 of the year following the expired tax period. ( Paragraph 3, Article 363.1 of the Tax Code of the Russian Federation ).

To find out the deadline for payment of transport tax in 2019, you need to refer to the law of the constituent entity of the Russian Federation in which the vehicle is registered.

Deadline for payment of transport tax in Moscow, St. Petersburg and legal regions. persons

In the table below you will find information that will help you find out by what date organizations need to pay tax in Moscow and the Moscow region, as well as in St. Petersburg and the Leningrad region in 2019.

Note! Deadline for payment of transport tax for individuals. persons in 2019 in St. Petersburg, Moscow or any other city in Russia does not change. Phys. Individuals, regardless of place of residence, must pay the tax by December 1. You can find the deadlines for paying transport tax and advance payments for your region on the official website of the Federal Tax Service. To do this, go to the “ Electronic Services ” section and select the “ Reference information on property tax rates and benefits ” service.

What is transport tax and when do you have to pay car tax in 2019 - conclusions

Transport tax is paid by all owners of vehicles registered in the Russian Federation. Subjects of the Russian Federation have the right to establish procedures and deadlines for paying taxes, therefore, in different regions, the rules for paying taxes may differ and must be clarified in local laws.

Rules and deadlines for tax payment by individuals:

The amount of transport tax for individuals. persons are calculated by the tax service . Phys. persons pay it upon receipt of a tax notice.
In addition to the amount, the tax notice indicates underpayments and overpayments of tax , as well as accrued penalties.
The deadline for paying tax from vehicle owners before changes in current legislation is no later than December 1 for all regions of the country.
The tax for a car purchased in 2018 is paid at the end of the tax period - in December 2019 . The tax amount for a partial year will be less than for a full year.
There is no need to pay tax for a stolen car (if it is officially listed as stolen).

The procedure and deadlines for paying transport tax on a car from organizations:

Organizations calculate transport tax independently and reflect the calculations in their tax return.
The tax return is submitted no later than February 1 of the year following the tax period.
If regional legislation establishes quarterly tax payments, the tax is paid throughout the year. If not, then the tax is paid once at the end of the year.
The deadlines for paying car tax are set by local vehicle tax laws . You can view the deadlines for making advance payments and paying taxes on the Federal Tax Service website.
In Moscow there is a deadline for paying legal tax. persons - February 5 , in St. Petersburg - February 10 .
The deadline for tax payment by organizations cannot be set earlier than February 1 .

As you can see, there is nothing complicated in the procedure for paying transport tax by individuals and organizations. The main thing is to keep track of deadlines.

Car transport tax 2019: how and where to pay, how to calculate?

Tax changes 2019

The transport tax (TN) has undergone some changes since January 2019, mostly in terms of notifications, deadlines for its payment and the abolition of benefits for paying Plato. In this article, in a convenient question-and-answer format, we will find out all the intricacies of reporting and offset of taxes for cars in Russia, how to correctly calculate, how and where to pay, as well as tax rates by region.

Transport tax is the most important thing

So, let's first find out the most basic nuances, so that later it will be easier for us to understand how to apply this knowledge:

the transport tax rate in 2019 is set at its own rate in each region and city - for Moscow, for example, the highest, for a number of remote regions - smaller,
individuals and legal entities-organizations pay it differently, the latter must make advance payments, but individuals with cars can also pay in advance for changes from January,
there was no abolition of the transport tax, although initiatives appeared in April, which inflated many myths on the Internet,
the total amount that must be paid once a year is obtained as the tax rate multiplied by the number of horsepower,
but there are also benefits that reduce this amount or completely cancel the obligation to pay for a certain category of people, and increase the coefficients for expensive cars.

When to pay in 2019?

In the current period, the deadline for paying transport tax for individuals is until December 1, 2019. This date is the same for all regions of Russia and does not depend on a specific subject.

Please note that the deadline for paying taxes for the past is 2018. If you want to pay for the current period, then this will need to be done, respectively, before December 1, 2020.

But you can also pay in advance

According to the changes, from January 2019, individuals, as well as legal entities, have the right to make advance payments for transport tax. This means that you can pay the current year's tax in the same current year. To do this, you simply do not need to wait for a tax notification, but go to the bank or pay from a mobile application using the details.

But this could have been done earlier - it was just that until 2019 it was considered an overpayment, but it still counted towards unpaid taxes.

Do I need to submit a declaration and when?

No need. Transport tax and income tax should not be confused.

The first is a tax on the ownership of movable property.
The second is for the income received when selling the car.

And it is the income received that must be declared. And not in all cases, but when owning the car for less than 3 years under a sales contract.

For legal entities

But organizations must pay a transport fee every quarter of the year and for each vehicle on the LLC’s balance sheet. Since legal entities pay advance payments, the need for payment appears at the beginning of each corresponding tax period - quarter.

Also, legal entities must submit declarations for each period.

How to calculate?

Today you can get information from 3 sources:

various types of calculators online,
independent calculation of the amount of accrued transport tax in 2019 for the previous period,
find out the final amount of the fee in the tax notice, which must be sent to all car owners.

But in order to calculate the transport tax to pay, no calculators are needed. The fact is that even the official website Nalog.rf provides the opportunity to calculate for information purposes only. And relieves responsibility for the accuracy of the calculation.

Calculators

If you still choose between online calculators, then the most reliable of them (tax rates are updated timely and relevant every year):

calculator of the official website of the Federal Tax Service (be sure to select your region at the top of the page - the link provides a calculation for Moscow),
online calculator on Drome.

Tax notice

But the easiest way to find out the exact amount of transport tax is to look at the tax notice. It arrives at your registered address from the tax authority in your area. And it indicates the exact calculated size of the TN, as well as the deadline for its payment.

Self-calculation

A simple way to find out how much tax you owed for last year is to calculate using a simple formula. To do this, you simply need to multiply the tax rate for your power and your region or city of residence by the number of horsepower. The formula will look like this:

TN = Rate × Power

But this is the simplest formula. We have not taken into account 3 more important subtleties, and you should answer the following questions:

do you qualify for tax breaks for vehicle tax,
Is your car subject to a multiplying factor (luxury tax),
Did you own your car for a full year last year, or did you sell it earlier or buy it during the year?

If you have owned the car for less than a year

We will look at the first 2 benefits and price increases a little below. As for the incomplete year, a simple rule applies here: transport tax in 2019 is paid for the number of months of car ownership.

At the same time, if you roughly owned the car for more than 15 days, then this month is taken into account in the calculation, if less, then not. To be more precise, when a car is sold before the 15th day of a calendar month or purchased after such a date, this month is not taken into account when calculating the technical tax. And when selling after the 15th or buying before the 15th, it is taken into account.

Examples

You purchased a car on June 6, 2018. Then you need to take into account 7 months - from June inclusive to December for the calculation. And the formula will look like this: TN = Rate × Power × 7/12.
You sold your car on June 6, 2018. Now the formula is as follows: TN = Rate × Power × 5/12. That is, you need to take into account the months from January to May, and June is not taken into account in the calculation, since you sold the car before the 15th of this month.

Please note that in some cases the power values in the vehicle documents may vary. If your PTS and registration certificate (pink plastic) have different engine power, then you need to look at the correct one in the certificate, since from here the data is transferred by the traffic police to the tax service.

But the main thing you need to know to independently calculate transport tax in 2019 is the rate in your region.

What's the rate?

So, tax rates are established by the Federal Code (Tax), but the same code provides that each region can change them at its own discretion with the limitation that the final rate should be no more than 10 times higher or lower. It is not surprising that some regions have set the maximum tariff level. These include Moscow, St. Petersburg, Samara region, Tatarstan and many others.

As a result, the TN rate for passenger cars in various cities is as follows.

Payment of transport tax for 2019

When and where do legal entities pay transport tax?

In paragraph 1 of Art. 363 of the Tax Code of the Russian Federation, dedicated to the procedure and timing of payment of transport tax, there is no indication of a specific payment date. When do legal entities pay transport tax for 2019? The answer to this question must be sought in regional legislation: regional authorities are given the right to independently determine the payment deadline for transport tax.

IMPORTANT! Starting from 2020, the terms and procedure for paying transport tax by legal entities are changing!

At the same time, the Tax Code of the Russian Federation establishes a limitation that regional authorities must take into account in relation to this period. They can set a payment date no earlier than the deadline for submitting a transport tax return, which falls on February 1 of the year following the reporting year (clause 3 of Article 363.1 of the Tax Code of the Russian Federation).

Companies must pay transport tax for 2019 to the budget of the constituent entity of the Russian Federation at the location of the vehicles indicated in the notice of tax registration of the company (letter of the Federal Tax Service of Russia dated September 19, 2017 No. BS-4-21/18669).

Find out which KBK to pay transport tax here.

Do companies pay transport tax for unregistered vehicles?

Companies become payers of transport tax from the moment the vehicle is registered with the State Traffic Safety Inspectorate or Gostekhnadzor. If, during an on-site inspection, inspectors find unregistered but used transport on the taxpayer’s territory (for example, a working crane or a forklift moving cargo), the tax will most likely be assessed additionally. In addition, tax authorities will calculate penalties for late payment, and may also impose a fine under clause 1 of Art. 122 of the Tax Code of the Russian Federation. The amount of the penalty is determined as a percentage of the unpaid tax amount.

Registration authorities may also impose penalties on the vehicle owner for violating the deadlines for registering equipment under Art. 19.22 Code of Administrative Offenses of the Russian Federation. The company will have to pay from 5,000 to 10,000 rubles under this article. They can also punish its leader in the amount of 2,000 to 3,500 rubles.

Thus, the company’s use of unregistered vehicles is a violation of the procedure established by the state. In order not to be a violator and not waste money on paying penalties, you must register your vehicle on time and pay the transport tax on it.

How mitigating circumstances help reduce a fine and how to file a petition to take them into account is discussed in this publication.

When should individuals pay for transport?

You purchased a car in 2019. At what point do you need to start paying transport tax for 2019? As soon as the car is registered with the traffic police, its owner becomes a transport tax payer. The obligation to pay transport tax for 2019 on such a car will arise in 2020. The tax authorities themselves will calculate the amount of tax and send the owner of the vehicle a notice of payment and a payment receipt. They will receive data for calculations from the traffic police departments. The later the car was registered from the beginning of the year, the lower the tax amount. In addition, the amount of the tax is influenced by the date of registration of the vehicle - before the 15th day or later (clause 3 of Article 362 of the Tax Code of the Russian Federation).

Using an example, we will figure out how much and within what time frame the transport tax is paid for 2019.

On December 5, 2019, Rafael Karimov purchased and registered a Lada Granta passenger car with the traffic police. His friend, Smetanin Pavel, also purchased a similar model in the same month, but managed to collect the amount necessary for the purchase only by December 20. He managed to register the car and get registration numbers in late December.

How much and when should Smetanin Pavel pay the transport tax for 2019?

He does not have to pay tax for 2019, although he used the car for several days this year - the car was registered after December 15, which allows this month not to be taken into account when calculating the tax.

Rafael Karimov’s tax will be calculated for one month of 2019 (December) - registration with the traffic police took place before December 15, 2019, so the month of registration is fully included in the calculation of the tax. As a result, 1/12 of the annual tax amount is payable. The tax authorities will reflect this amount in the notification and will also inform you when to pay the transport tax for 2019.

When to pay transport tax for the year? According to the general rule established in paragraph 1 of Art. 363 of the Tax Code of the Russian Federation, individuals are required to pay transport tax no later than December 1 of the year following the expired tax period. Therefore, for a car purchased in 2019, transport tax must be paid for the first time no later than December 1, 2020.

How to find out your transport tax debt and pay it off

Individuals can find out about their transport tax debt in their personal account on the Federal Tax Service website. In 2019, the transport tax debt for 2018 can only be seen after 12/02/2019 - the deadline established by tax legislation for the payment of property taxes. Before this deadline, unpaid taxes for periods before 2018 are displayed in your personal account.

You won’t have to worry about overdue tax payments if, after logging into your personal account, you are greeted with the following message:

If a debt exists, your personal account will contain information not only about the amount of tax overdue for payment, but also about the amount of penalties accrued on it - a material sanction for late fulfillment of the obligation to pay tax.

You can find out about transport tax debt not only on the Federal Tax Service website, but also in your online bank, and pay it immediately.

How can citizens pay tax?

To fulfill their obligation to pay tax, vehicle owners can use several methods. One of them is payment through the Federal Tax Service website using the Internet service “Payment of taxes and insurance premiums for individuals.” The service allows you to:

generate a payment document for payment of transport tax;
print it for payment at any credit institution;
make a non-cash tax payment (using the online services of banks that have entered into an agreement with the Federal Tax Service).

Each step of the service is accompanied by tips. First you will be prompted to enter your UIN:

If you can’t pay using the UIN, you can skip this step and proceed to filling out the payment document yourself using the same service.

Can a friend, neighbor or relative pay your transport tax debt?

Currently, there is no provision in tax legislation regarding the unconditional obligation of individuals to pay their taxes personally. In paragraph 1 of Art. 45 of the Tax Code of the Russian Federation states that the tax for the taxpayer can be paid by another person. At the same time, it is stipulated that this other person does not have the right to demand a refund from the budget of the tax paid for the taxpayer.

In order for a tax payment received from a third party to be recognized by tax authorities and accurately reflected on the individual’s personal account, it is important to correctly fill in the details in the payment documents. What details you should pay special attention to are shown in the figure:

Errors in the details may cause the transferred amount to fall into the group of unclear payments, and the taxpayer’s obligation to pay the tax will not be fulfilled.

You can pay transport tax for another person using the special service “Payment of taxes for third parties” on the Federal Tax Service website:

Find out about new and existing services of the Federal Tax Service from our publications:

New method of paying transport tax for individuals from 2019

Since 2019, amendments introduced to the Tax Code of the Russian Federation by law dated July 29, 2018 No. 232-FZ have come into force. In Art. 45.1 of the Tax Code of the Russian Federation, the concept of “Unified tax payment of individuals” appeared. As a result, it became possible to pay all property obligations in one payment: transport tax, land tax and property tax. And from 2020 they will be able to pay personal income tax.

The payment can be made either by the taxpayers themselves or by other persons. It is a voluntary prepayment, which, when the payment deadline comes, the tax authorities themselves will distribute to pay off the taxpayer’s property obligations. This method of calculating the budget will allow citizens:

reduce the time for processing payment documents;
minimize errors that occur when filling them out.

We talked more about the EPP here.

Also, at present, individuals can pay taxes (including a single tax payment) through the MFC (Clause 4 of Article 58 of the Tax Code of the Russian Federation as amended by Law No. 232-FZ).

The deadline for paying transport tax for 2019 for companies and individuals is not the same. Citizens are required to make payment no later than 12/01/2020. Companies are guided by the deadline for paying transport tax for the year established by regional laws. This deadline cannot be earlier than 02/03/2020 (postponed from February 1). For late payment of tax, tax legislation provides for a fine, and for each day of delay in payment, tax authorities will charge penalties.

Deadline for payment of transport tax for individuals in 2019

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Citizens who own vehicles are annually required to transfer transport tax to the state budget. Since penalties are charged for late payments, it is advisable to deposit funds no later than the due date. We provide data on when the deadline for paying transport tax for individuals in 2019 occurs.

How is the calculation and payment of tax regulated?

Taxation for cars and other vehicles (hereinafter referred to as vehicles) is regulated by the Tax Code. Chapter 28 of the Tax Code of the Russian Federation establishes:

who is the payer;

for which vehicles the tax is charged;

deadline for payment of transport tax.

The authorities of a constituent entity of the Russian Federation (territory, region, republic) can set their own tax rates, changing them no more than 10 times from the federal ones. Taxpayers can find out the rates for their region in their territorial inspectorate or on the official website of the Federal Tax Service.

Deadline for payment of transport tax in 2019

For the current period, the Federal Tax Service has no right to present tax for payment. The payment amount is calculated for the past year, after its completion. Therefore, for 2018, transport tax is calculated in 2019, and the payment deadline also occurs in 2019.

The date of tax transfer by individuals is approved by clause 1 of Art. 363 of the Tax Code of the Russian Federation - no later than December 1 of the following reporting year.

The deadline for paying transport tax for 2018 is December 1, 2019. But in accordance with clause 7 of Art. 6.1 of the Tax Code of the Russian Federation, if the last day of the deadline is a weekend, the deadline for payment is postponed to the next working day. Since December 1, 2019 fell on a Sunday (a non-working day), the due date for payment of transport tax for 2018 is no later than December 2, 2019.

Accordingly, transport tax for 2019 will need to be paid no later than December 1, 2020.

Sanctions for late payment

The amount of the penalty for late payment of transport tax for individuals and individual entrepreneurs is 1/300 of the Central Bank key rate (refinancing rate) for each day of late payment (clause 4 of Article 75 of the Tax Code of the Russian Federation). After failure to comply with the payment requirement, the Federal Tax Service has the right to apply to the court to obtain a court order. Then, in addition to tax and penalties, the debtor will also have to pay state duty.

Do I need to report information about the vehicle to the Federal Tax Service?

Information about the available transport, on the basis of which the tax is calculated, is transferred to the Federal Tax Service by the state bodies that register vehicles. Individuals do not need to report anything to the tax office themselves. Citizens can, if necessary, clarify information if an error has crept in - by providing supporting documents, for example, a copy of the vehicle passport. You can check the data by notification, which is sent to the citizen to check the accrual and payment. The notification contains the amount of tax payable, which must be transferred no later than the approved deadline.

Receive a notification

The Federal Tax Service sends out notifications about the amount of tax to the registration address of an individual before November 1, i.e. There is at least 30 days left for payment. However, if a citizen has a “Taxpayer Personal Account” on the Federal Tax Service website, then the information will be posted there electronically, and a paper notification will not be received. You can find out about the accrued amounts through the State Services portal.

What data is desirable to check on the notification?

Sometimes the documents of the Federal Tax Service contain erroneous data. Therefore it is recommended to check:

which vehicles are indicated - did they all belong to the citizen during the accrual period;

number of months of ownership;

year of manufacture of the vehicle, if the tax depends on it;

tax base (for example, engine power for a car);

are the benefits taken into account (you must submit an application with supporting documents to the Federal Tax Service in advance);

If a citizen paid tax in advance or had an overpayment for the previous period, this is also indicated in the notification. Then the amount payable should be withdrawn taking into account advances/overpayments.