When is transport tax due for legal entities?

Deadline for submitting transport tax for 2019

Principles for setting deadlines for transport taxes

Transport tax is one of the taxes at the regional level. This circumstance leads to the fact that the Tax Code of the Russian Federation (Chapter 28) defines only the basic points related to its calculation and payment:

circle of payers and mandatory list of beneficiaries;
objects of taxation and non-taxation;
object-by-object base valuation units and possible rates;
algorithm for calculating both the tax itself and advances on it; the use of mandatory increasing/decreasing coefficients;
long tax and reporting periods;
The deadlines are common for all of Russia, of which there are only two for this tax and they correspond to the final dates:
payment by an individual;
submission of reports on it by a legal entity.

All other rules for working with this tax are established by the region defined as the location of the transport. In this case, regional authorities can:

expand the list of benefits;
increase, decrease or differentiate rates;
to introduce or not to divide the tax period into reporting periods;
set deadlines for paying advances and the final tax amount for the year.

The obligation to prepare reports (and, accordingly, independently calculate the amount of tax) of the Tax Code of the Russian Federation (clause 1 of Article 363.1) is assigned only to legal entities. For individuals, the tax is calculated by the tax authority (clause 3 of Article 363 of the Tax Code of the Russian Federation).

Deadline for submitting the transport tax report for 2019

The reporting to be sent to the regulatory authority is a declaration with information covering the tax period, i.e., the year. Is it necessary to submit calculations based on data from reporting periods (if the region has decided to introduce them)?

The Tax Code of the Russian Federation does not provide for the creation of intermediate reports on this tax and does not give regions the right to decide on their introduction. What is this connected with? With the exclusion of unnecessary reporting documents from circulation. Why are they redundant? Because:

The Tax Code of the Russian Federation (clauses 2.1, 3, Article 362) unambiguously defines the formula for calculating an advance payment depending on real information about the availability of transport registered with a legal entity, and the base, rate and increasing/decreasing coefficients valid for each unit.
The Federal Tax Service Inspectorate (taking into account the possibilities of interdepartmental interaction) has access to current information about vehicles registered to the taxpayer, and it is able to assess how close each amount paid as an advance payment is to the actual figures. In this case, the payer is given the opportunity to independently adjust the total payment amount to the correct amount at the end of the year.

The annual declaration must be submitted to the tax authority no later than February 1 of the year following the reporting year (clause 3 of Article 363.1 of the Tax Code of the Russian Federation). For the report for 2019, the submission deadline will expire on 02/03/2020, because 02/01/2020 — closed Saturday. Therefore, the deadline is postponed to the next nearest working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

ATTENTION! From reporting for 2020, the transport tax for legal entities will be calculated by the Federal Tax Service based on the data provided to it by the traffic police. There is no need to submit a report for 2020. Read more here.

From the deadline set for submitting the transport declaration, the countdown of the period begins, to which it becomes possible for the region to link the final date for tax payment at the end of the year. Before it arrives, it is impossible to set a payment date (clause 1 of Article 363 of the Tax Code of the Russian Federation).

The frequency of reporting on transport tax is established by the Tax Code of the Russian Federation equal to a year, despite the possibility of introducing reporting periods in the regions. For a region, the establishment of a reporting period does not mean the introduction of reporting for it. The last day of the deadline for submitting the annual declaration is February 1 of the year following the reporting year. For reporting for 2019, it will be on 02/03/2020, because 01.02 - day off. The region can link the last day of the tax payment deadline for the year to any of the days coming after it.

Transport tax declaration for 2018 (filling sample)

Transport tax declaration for 2018 (sample)

Organizations that own vehicles must annually report transport tax to the Federal Tax Service at the place of registration of the vehicle (clause 1 of Article 363.1 of the Tax Code of the Russian Federation). An exception is provided only for car owners who are not subject to taxation and specified in paragraph 2 of Art. 358 Tax Code of the Russian Federation.

The largest taxpayers - owners of vehicles - submit a tax return for transport tax to the Federal Tax Service at the place of registration as the largest taxpayer (clause 4 of Article 363.1 of the Tax Code of the Russian Federation).

Cancellation of transport tax declaration

The Tax Service has prepared a bill according to which legal entities will no longer have to submit a transport tax return, as well as a land tax return. Organizations, as before, will pay transport and land taxes to the budget, and inspectors, for their part, will compare the amount paid with the calculated amount.

The abolition of transport and land tax declarations will undoubtedly make life easier for accountants.

The consent of Russian President Vladimir Vladimirovich Putin to cancel these declarations has already been received. It remains to wait for the corresponding amendments to be made to the Tax Code of the Russian Federation.

Deadline for submitting transport tax returns

The tax return for transport tax is submitted to the tax authority no later than February 1 of the following year (clause 3 of Article 363.1 of the Tax Code of the Russian Federation).

If the last day for submitting reports coincides with a weekend or holiday, then the deadline is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Based on the results of 2018, a tax return for transport tax must be submitted without a fine from inspectors no later than February 1, 2019.

According to the norms of the current legislation of the Russian Federation, the declaration of advance payments for transport tax is not submitted (clause 47 of Article 2 of Law No. 229-FZ of July 27, 2010).

Transport tax declaration (form)

The tax return for transport tax (form), as well as the procedure for filling it out, was approved by Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@.

Procedure for calculating transport tax and payment deadline

The amount of transport tax for the year is determined as the product of the tax rate and the engine power (jet engine thrust, gross tonnage) of the vehicle (clause 2 of Article 362, clause 1 of Article 359 of the Tax Code of the Russian Federation).

Transport tax rates, deadlines for tax payment and advance payments on it are established in each region separately (clause 1 of Article 361, clause 6 of Article 362, clause 1 of Article 363 of the Tax Code of the Russian Federation). In this case, the deadline for paying tax for the year should not be set earlier than February 1 of the next year (clause 1 of Article 363 of the Tax Code of the Russian Federation).

For example, vehicle owners registered in Moscow pay tax only at the end of the year; advance tax payments do not need to be calculated and paid (Moscow Law No. 33 of 07/09/2008). Thus, in Moscow, companies need to pay transport tax to the budget no later than February 5 of the next year (Clause 1, Article 3 of Moscow Law No. 33 dated 07/09/2008).

Read the article for the algorithm for calculating transport tax for legal entities.

The procedure for filling out a tax return for transport tax

How to fill out a transport tax return – Cover page

The title page of the tax return indicates information about the organization (name, tax identification number, checkpoint, code of economic activity, telephone number), as well as the reporting year for which the report is submitted, and the code of the Federal Tax Service for which the declaration is submitted.

If the report is submitted for the first time in a year, the adjustment number will be “0”; when submitting an updated declaration, the adjustment number will be “1”, “2”, etc.

When submitting a return for the year, the tax period will be “34”; when submitting a return for the last period during the liquidation or reorganization of a company, the tax period will be “50”.

The tax authority code corresponds to the first four digits of the company's TIN.

When submitting a declaration at the location of a company or vehicle, code “260” is entered; if the declaration is submitted by the largest organization, then the code will be “213”; legal successors will enter code “216”.

Procedure for filling out a transport tax return – Section 1. Amount of tax to be paid to the budget

Section 1 of the tax return for transport tax indicates the budget classification code for transport tax, the territorial OKTMO code and the calculated amounts of the annual tax and advance payments, as well as the amount of tax that must be paid to the budget at the end of the year.

You can view the current BCCs in our consultation.

Filling out a transport tax return – Section 2. Calculation of the tax amount for each vehicle

In Section 2 of the tax return for transport tax, the amount of annual tax is calculated for each vehicle, indicating the territorial OKTMO code.

The vehicle type code is indicated on the basis of Appendix 5 to the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668. For example, for a passenger car you need to enter the code “51000”.

The identification number, make, registration plate, registration date and year of manufacture of the vehicle are indicated in the state registration certificate.

Next, the engine power (jet engine thrust, gross tonnage) is indicated depending on the type of transport. This value is also indicated in the state registration certificate.

The unit of measurement of the tax base is indicated in accordance with Appendix 6 to the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668. For example, the unit of engine power in horsepower is “251”.

The economic class and the number of years that have passed since the year of manufacture of the vehicle are filled out only by those organizations whose tax rate depends on these indicators (clause 3 of Article 361 of the Tax Code of the Russian Federation).

The number of full years of ownership of a vehicle is determined as follows: if the vehicle is registered before the 15th day of the month inclusive, then this month is equal to a full month of ownership, and also months in which the vehicle is deregistered after the 15th on the 2nd day (clause 3 of Article 362 of the Tax Code of the Russian Federation).

If there is only one owner of the vehicle, then when filling out the taxpayer’s share in the title to the vehicle, “1/1” is indicated; if there are several vehicle owners, then the share is indicated in accordance with the number of owners “1/2”, “1/3”.

To determine the ownership rate (line 160), you need to divide the number of months you own the vehicle by the total number of months in the year. For example, if you have owned a vehicle for 9 months, the ownership coefficient will be 0.75 (9: 12).

The increasing coefficient (line 180) is filled in only for expensive vehicles (clause 2 of Article 362 of the Tax Code of the Russian Federation).

Regional authorities may establish benefits that exempt from payment of transport tax in whole or in part.

Tax return for transport tax (sample) 2018

Transport tax for organizations

Transport tax is regional. Legislative bodies of the constituent entities of the Russian Federation determine for organizations:

tax rate within the limits established by the Tax Code;
procedure and deadlines for tax payment;
tax benefits and conditions for their application.

See all this information on transport tax on the official website of the region.

Which organizations pay transport tax?

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Transport tax is paid by organizations to which vehicles recognized as an object of taxation are registered. Transport tax is not paid by FIFA and its subsidiaries, national football associations, the Organizing Committee "Russia 2018" and other companies specified in the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup " Vehicles must be owned by the organization and used for the preparation and holding of the championship.

Which vehicles are taxed?

The objects of taxation are cars, motorcycles, scooters, buses, airplanes, helicopters, ships, yachts and other machines and mechanisms. The following are not subject to taxation:

rowing and motor boats with engines up to 5 horsepower;
passenger cars equipped for use by disabled people;
tractors, self-propelled combines, special agricultural vehicles used for the production of agricultural products;
vehicles of federal executive authorities, where military or equivalent service is legally provided for;
vehicles that are wanted, if the theft is documented by an authorized body.

When to report and pay transport tax

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For organizations, the tax period is a calendar year, the reporting period is the first, second quarter and third quarter. The legislative bodies of the constituent entities of the Russian Federation may not establish reporting periods, but leave only annual reporting.

The deadlines for paying taxes and advance payments are also set by the regions. The deadline for paying the tax cannot be earlier than the deadline for filing the declaration, which is specified in paragraph 3 of Art. 363.1 of the Tax Code. Now it is February 1 of the year following the expired tax period.

Organizations submit a transport tax return to the tax authority at the location of the vehicles. The largest taxpayers submit declarations to the tax authority at the place of registration as the largest taxpayers.

Transport tax and advance payments are transferred to the budget at the location of the vehicles.

The location of the vehicle is recognized as:

for water vehicles (except for small boats) - the place of state registration of the vehicle;
for air vehicles - the location of the organization to which the vehicle is registered;
for other vehicles - the location of the organization or its separate division under which the vehicle is registered.

Tax base and tax rates

The tax base is determined separately for each vehicle. Tax rates are set in the region and depend on the characteristics of the vehicle specified in the technical documentation:

for vehicles with engines - from the engine power in horsepower,
for air vehicles with jet engines - from the total nameplate static thrust of the jet engine at takeoff in terrestrial conditions in kilograms of force,
for non-self-propelled water vehicles - based on gross tonnage.

For other water and air vehicles, the unit for calculating the tax is the vehicle itself. The tax base for them is determined separately. Subjects of the Russian Federation can increase or decrease federal tax rates, but no more than ten times. For passenger cars with engine power up to 150 hp. You can reduce rates without taking into account this limitation.

Transport tax rates by region and year are given here.

It is allowed to establish differentiated tax rates for each category of vehicles, taking into account the “age” of the vehicles and their environmental class. The age of a vehicle is the number of completed years between January 1 of the year following the year of manufacture and January 1 of the current year.

If tax rates are not determined by the laws of the constituent entities of the Russian Federation, the rates specified in paragraph 1 of Art. 361 Tax Code.

How to calculate transport tax and advance payment for it

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Regional authorities determine whether it is necessary to make advance payments or pay transport tax at the end of the tax period. They may cancel advance payments for certain categories of taxpayers.

Organizations independently calculate transport tax and advance payments for it. Advance payment for each reporting period = 1/4 * tax base * tax rate.

For passenger cars with a high average cost, increasing coefficients are used when calculating taxes and advance payments:

if the average cost is 3-5 million rubles inclusive and 2 to 3 years have passed since the year of issue, the coefficient is 1.1; from 1 to 2 years - the coefficient is 1.3; no more than 1 year - coefficient is 1.5;
if the average cost is 5-10 million rubles inclusive and no more than 5 years have passed since the year of issue, the coefficient is 2;
if the average cost is 10-15 million rubles inclusive and no more than 10 years have passed since the year of issue, the coefficient is 3;
if the average cost exceeds 15 million rubles and no more than 20 years have passed since the year of manufacture, the coefficient is 3.

If a vehicle was registered or deregistered during the tax (reporting) period, the period during which the taxpayer owned the vehicle is taken into account. To do this, the number of full months during which the vehicle was registered to the taxpayer is divided by the number of calendar months in the tax (reporting) period. The calculated tax or advance payment is multiplied by the result obtained.

The month of registration and the month of deregistration are taken as a full month. If registration and deregistration occurred in the same month, the specified month is considered one full month.

The amount of tax that an organization pays at the end of the tax period is equal to the difference between the calculated amount of tax and the amounts of advance tax payments paid in the tax period.

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When should I submit my transport tax return for 2016? Filling procedure, deadlines, examples

Transport tax refers to regional taxes paid in accordance with Chapter. 28 of the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation (clause 3 of article 12, clause 3 of article 14, article 356 of the Tax Code of the Russian Federation).

When introducing a transport tax, the laws of the constituent entities of the Russian Federation determine the tax rate within the limits established by Chapter. 28 of the Tax Code of the Russian Federation, the procedure and terms for its payment, including the right not to establish reporting periods for taxpayer organizations, and tax benefits and grounds for their use by the taxpayer may be established (paragraph 2, 3 of Article 356, paragraph 3 of Article 360, paragraph 2, clause 1, article 363 of the Tax Code of the Russian Federation).

Who pays transport tax

This obligation remains until the car is deregistered with the State Traffic Safety Inspectorate, even if it is not used in the organization’s activities (for example, destroyed in an accident, written off from the balance sheet) (Article 357, paragraph 1 of Article 358 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance dated 04/21/2016 No. 03-05-06-04 /23108, dated 02.18.2016 No. 03-05-06-04 /9050, Federal Tax Service dated 09.20.2012 No. BS-4-11/15686 ).

If the car is stolen, then by submitting to the Federal Tax Service the original certificate from the police about the theft (Letter of the Ministry of Finance dated March 17, 2016 No. 03-05-05-04 / 14738, Federal Tax Service dated September 30, 2015 No. BS-3-11 / 3660@), you can not to pay transport tax during the period of its search (Letter of the Ministry of Finance dated 08/09/2013 No. 03-05-04-04 / 32382, Information letter of the Federal Tax Service).

For a car registered to a separate subdivision, transport tax is paid at the location of the separate subdivision (clause 1 of Article 363 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated October 29, 2013 No. 03-05-04-04 / 45850).

When leasing, the transport tax is paid by the lessee or the lessor, depending on which of them the car is registered to (clause 48.1 of the Rules for registration of motor vehicles, Letter of the Ministry of Finance dated August 17, 2015 No. 03-05-06-04 / 47422).

The procedure for paying transport tax (advance payments) and submitting a transport tax return

Advance payments are paid during the year for reporting periods - I, II and III quarters, if provided for by the law of the constituent entity of the Russian Federation (clauses 1, 2 of Article 363 of the Tax Code of the Russian Federation).

The transport tax declaration is submitted only at the end of the year - no later than February 1 of the year following the reporting year (clause 3 of Article 363.1 of the Tax Code of the Russian Federation).

There is no need to submit anything at the end of the reporting periods.

Transport tax is paid and a declaration on it is submitted to the Federal Tax Service at the location (clause 1 of article 363, clause 1 of article 363.1 of the Tax Code of the Russian Federation, clause 24.3 of the Rules for registration of motor vehicles):

organization - by cars registered to it;
a separate division of the organization - for cars registered to a separate division.

Accounting for accrual and payment of transport tax

Transport tax and income tax

Under the simplified tax system with the object “income minus expenses,” transport tax and advance payments on it are taken into account as expenses on the date of payment (clause 22, clause 1, article 346.16, clause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation).

The procedure for reflecting transport tax in the income tax return

In Sect. 2.2 Tax declarations under the simplified tax system in the total amount of expenses incurred are reflected in the cumulative total of the amount of transport tax and advance payments for it, paid during (clause 8.3 of the Procedure for filling out the declaration):

I quarter - on line 220;
half a year - on line 221;
9 months - on line 222;
year - on line 223.

Procedure for calculating transport tax

The tax base is the engine power in horsepower (hp). It is indicated in the vehicle passport (PTS) (clause 1, clause 1, article 359 of the Tax Code of the Russian Federation).

If the engine power is indicated in the PTS only in kilowatts (kW), then it must be converted to horsepower by multiplying by a factor of 1.35962. The resulting result is rounded to the second decimal place (clause 19 of the Methodological Recommendations for the Application of Chapter 28 of the Tax Code of the Russian Federation).

Rates and benefits are established by the law of the subject of the Russian Federation in which the car is registered with the State Traffic Safety Inspectorate (clause 1 of Article 361 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 11, 2016 No. 03-05-06-04/47015).

The coefficient Kv is applied when registering or deregistering a vehicle during the year. It takes into account the number of full months of the quarter (year) during which the organization owned the car.

The month in which the car is considered full (clause 3 of Article 362 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance dated 08/11/2016 No. 03-05-05-04/47037, dated 04/15/2016 No. 03-05-06-04/21897):

registered with the traffic police if this happened before the 15th inclusive. If the car is registered after the 15th day, the month of its registration is not taken into account when calculating the Kv coefficient;
deregistered with the traffic police if this happened after the 15th. If the car is deregistered before the 15th day inclusive, the month of its deregistration is not taken into account when calculating the Kv coefficient.

The value of the coefficient is determined with an accuracy of ten thousandths according to the formula (clause 5.12 of the Procedure for filling out a transport tax return):

The Kv coefficient when calculating advance payments is determined by the formula
Kv coefficient (line 130 of section 2 of the transport tax return) = Number of full months of car ownership in a quarter (year) (line 110 of section 2 of the transport tax return) / 3 (when calculating advance payments) .

The Kv coefficient when calculating the tax for the year is determined by the formula:
Kv coefficient (line 130 of section 2 of the transport tax return) = Number of full months of car ownership per year (line 110 of section 2 of the transport tax return) / 12 (when calculating the tax for the year) .

The coefficient Kp (increasing) is used for expensive cars, i.e. those that are included in the list of models with an average cost of 3 million rubles. (Clause 2, 2.1 of Article 362 of the Tax Code of the Russian Federation, Letters of the Federal Tax Service dated 02/10/2016 No. BS-4-11/2155, Ministry of Finance dated 06/01/2015 No. 03-05-04-04/31532).

This coefficient depends on the average cost of the car and the number of years that have passed since the year of its production (Letter of the Federal Tax Service dated 03/02/2015 No. BS-4-11/3274@). How much and when the car was purchased by your organization and registered does not matter.

Adding up the resulting amounts for all cars, you get the amount of the advance payment to be transferred to the budget.

At the same time, for trucks for which payment is made to the Platon system, advance payments are calculated but not paid (clause 2 of Article 363 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated August 12, 2016 No. GD-4-11 /14885@).

Tax for the year is calculated as follows:

The amount of tax for each car is calculated according to the formula (clauses 2, 3 of Article 362 of the Tax Code of the Russian Federation):
Amount of tax for the year = Tax base X Tax rate X Coefficient Kv X Coefficient Kp.
The resulting amounts for all cars are added up.
The amount of tax to be paid or reduced for the year is calculated using the formula:
Amount of transport tax for the year (line 030 of section 1 of the transport tax return) = Calculated amount of tax (line 021 of section 1 of the transport tax return) - Total amount of advance payments calculated payable based on the results of 1–3 quarters (lines 023, 025, 027 of section 1 of the transport tax return).

At the same time, for trucks for which payment is made to the Platon system, transport tax is calculated in a special manner (clause 2 of Article 362 of the Tax Code of the Russian Federation).

The organization has two cars registered with the following data:

Calculation of transport tax for a truck.
Kv coefficient for it:
- in the first quarter - 0.3333 (1 month / 3 months);
- at the end of the year - 0.8333 (10 months / 12 months).
Advance payments will be:
- for the first quarter - 1517 rubles. (¼×260 hp x 70 rub/hp x 0.3333);
- for the second quarter - 4550 rubles. (¼×260 hp x 70 rub/hp);
- for the third quarter - 4550 rubles. (¼×260 hp x 70 rub/hp).
Tax for the year - 15,166 rubles. (260 hp x 70 rub/hp x 0.8333).
Calculation of transport tax for a passenger car.
Kp coefficient - 1.3 (the number of years that have passed since the year of manufacture - from 1 to 2).
Advance payments will be:
- for the first quarter - 5606 rubles. (¼×230 hp x 75 rub/hp x 1.3);
- for the second quarter - 5606 rubles. (¼×230 hp x 75 rub/hp x 1.3);
- for the third quarter - 5606 rubles. (¼×230 hp x 75 rub/hp x 1.3).
The tax for the year will be 22,425 rubles. (230 hp x 75 rub/hp x 1.3).
Calculation of the total amount to be paid to the budget.
Advance payments payable will be:
- for the first quarter (line 023 of section 1 of the transport tax return) - 7123 rubles. (RUB 1,517 + RUB 5,606);
- for the second quarter (line 025 of section 1 of the transport tax return) - 10,156 rubles. (4550 rub. + 5606 rub.);
- for the third quarter (line 027 of section 1 of the transport tax return) - 10,156 rubles. (4550 rub. + 5606 rub.).
The tax payable for the year (line 030 of section 1 of the transport tax return) is 10,156 rubles. ((RUB 15,166 + RUB 22,425) - RUB 7,123 - RUB 10,156 - RUB 10,156).

Procedure for filling out a transport tax return

First, fill out the title page, which indicates information about the organization and the declaration being submitted.

Then the required number of sections 2 is filled in, and at the end - section. 1 declaration.

Section 2 of the declaration must be completed separately for each vehicle.

It states:

in line 020 - OKTMO code according to which the tax is paid (and in the territory of which the car is registered);
in line 030 - code of the type of vehicle from Appendix No. 5 to the Procedure for filling out the declaration. For example, 510 04 - for a passenger car, 520 01 - for a truck, 540 03 - for a bus, and if the bus is for urban and intercity transport - 540 02;
in lines 040 - 070 - respectively VIN, make, license plate number and tax base (vehicle engine power in horsepower) from the registration certificate or vehicle passport (PTS);
in line 080 - code 251;
in line 090 - environmental class, if it is indicated in the certificate or PTS;
in line 100 - the age of the car is indicated (from the year following the year of manufacture of the car to the reporting year), if differentiated rates are established in the region depending on the number of years that have passed since the year of manufacture of the car. If rates are not differentiated in the region, then dashes are added;
in line 110 - the number of complete months of car ownership per year. If the period of ownership of the car is one year, “12” is indicated. The month of car purchase is considered full if the car is registered with the traffic police before the 15th day of the month inclusive. The month of sale is taken as full if the car is deregistered with the traffic police after the 15th day of the month (clause 3 of Article 362 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated April 15, 2016 No. 03-05-06-04 / 21897). For example, if a car was registered on January 14 and deregistered on November 3, then the number of full months of ownership is 10;
in line 120 - 1/1 (clause 5.11.1 of the Procedure for filling out the declaration);
in line 130 - coefficient Kv.
If the period of ownership of the car is the entire calendar year, “1” is indicated. When owning a car for less than a whole year, the Kv coefficient must be calculated using the formula (accurate to a ten-thousandth part) (clause 5.12 of the Procedure for filling out the declaration): Kv coefficient (line 130 of section 2 of the transport tax declaration) = Number of full months of car ownership per year (line 110 section 2 of the transport tax declaration) / 12;
in line 140 - the tax rate established by the law of the subject;
in line 150 - coefficient Kp, if section is filled out. 2 declarations for an expensive car included in the list of cars with an average cost of 3 million rubles. When filling out section. 2 declarations for a car not included in this list - put a dash;
in line 160 - the amount of calculated tax, which is calculated using the formula:
Tax amount for the year (line 160 of section 2 of the declaration) = Engine power in horsepower (line 070 of section 2 of the declaration) X Tax rate (line 140 of section 2 of the declaration) X Kw coefficient (line 130 of section 2 of the declaration) X Kp coefficient (line 150 of section 2 of the declaration);

If there are no benefits, then the indicator of line 160 is transferred to line 250.

If there are benefits, then fill in the necessary lines in section. 2 (line 170 - line 240).

The amount of tax payable on line 250 is determined as the difference between the calculated amount of tax (line 160) and the amount of tax benefit (line 200, line 220, line 240).

The sum of the lines is 250 of each section. 2 is indicated in line 021 of section. 1 declaration.

In Sect. 1 declaration to reflect the amount of tax payable to the budget according to different OKTMO codes, three blocks of lines 020 - 040 are provided. If the location of the organization has not changed during the year, then only one block is filled in.

Line 020 indicates the OKTMO code by which the tax is paid.

If there are no advance payments in the region, then lines 021 and 030 indicate the sum of lines 250 of all sections. 2 declarations.

If quarterly advance payments are made, then indicate:

in line 021 - the sum of lines 250 of all sections. 2 declarations;
in lines 023 - 027 - the calculated amount of quarterly advance payments;
in line 030 - the amount of tax calculated for payment to the budget using the formula:
Amount of transport tax for the year (line 030 of section 1 of the transport tax return) = Calculated amount of tax (line 021 of section 1 of the transport tax return) - Total amount of advance payments, calculated for payment based on the results of 1–3 quarters (lines 023, 025, 027 of section 1 of the transport tax return);
It is the amount of tax indicated in line 030 that must be paid at the end of the year.
If this calculation results in a negative value, it is reflected in line 040 (without the minus sign).
This means that you do not have to pay tax at the end of the year.

Transport tax 2019

With the onset of the new tax period, car-owning companies, as well as entrepreneurs and individuals to whom vehicles are registered, expect changes in the calculation and payment of tax. Everything about the 2019 transport tax is in this article.

From this material you will learn:

Will the transport tax be abolished or not?
How much organizations will need to pay for transport;
How to calculate tax and report to the tax office at the end of the year;
When and how to transfer tax for transport in 2019.

Transport tax 2019: will it be canceled or not?

Many car-owning companies, as well as individuals, are waiting for relief in the calculation and payment of transport tax or its abolition. After all, for more than one year now, legislators have been proposing to abolish the tax due to its “unfairness”: the toll must be transferred every year, regardless of the operation or downtime of the vehicle.

Over the past three years, at least three draft laws on the abolition of transport taxes have been submitted to the State Duma, but all of them were rejected. The last one was in June 2018 (No. 480908-7). The document proposes to recognize Chapter 28 of the Tax Code of the Russian Federation and certain norms of the code as no longer in force starting from 2019. In this case, the lost income from the cancellation will be included in the cost of the fuel excise tax.

The country needs reform in the transport industry, the authors of the project noted, in order to avoid exorbitant taxation, but at the same time increase the collection of funds in order to improve the quality of the road fund. The user must pay only if he is driving, and for this the tax must be included in the cost of excise duty on fuel. Russian President Vladimir Putin supported this idea back in November 2012. The Ministry of Transport, as well as the Federation of Car Owners of Russia, spoke in favor. In the regions, authorities fear a significant reduction in budget revenues, so they do not support the abolition of the tax.

However, in July 2018, the project to abolish the transport tax was rejected. The relevant committee decided to return the document to the authors due to the lack of a conclusion from the Government of the Russian Federation. Accordingly, the transport tax from 2019, regulated by Chapter 28 of the Tax Code of the Russian Federation, has not been abolished; organizations and individuals are still required to pay it for each registered vehicle.

Organizations - legal entities calculate and transfer to the budget advance payments for transport tax independently (if they are introduced by regional authorities at the legislative level) and the annual payment (balance);
Individuals do not calculate the tax amount themselves, but pay the amount in accordance with the tax notice from the Federal Tax Service. Every car owner receives such a document every year.

Who pays transport tax 2019

If an organization or individual has a vehicle registered with the State Traffic Safety Inspectorate (see list below), then it is subject to road tax. Organizations pay taxes and advances at the place where the transport is registered, which means at the location of their location (legal address) or separate division. Both the buyer and the seller of the equipment, if transactions were made with it during the year, determine the period of ownership in months. It can be calculated using the formula:

Vehicle ownership period = Number of complete months of ownership: 12

In case of purchase, the month of ownership is considered complete,

If, upon purchase, the vehicle is registered before the 15th day inclusive, the month is considered full. When selling, the month is full when the car is deregistered on the 16th of the month. The Ministry of Finance announced this procedure in a letter dated June 15, 2017 No. 03-05-04-04/37237.

The procedure for determining the vehicle ownership period