Leasing car who pays transport tax

Who pays transport tax when leasing?

Today, leasing is gaining increasing popularity among individuals and entrepreneurs. This is explained by the fact that it makes it possible to buy a vehicle without having its full cost in hand. In addition, a leasing transaction is concluded faster than a loan. The client who has signed the contract and paid the advance amount can receive the car on the same day and drive away with it.

However, despite the simplicity and speed of registration, the lessee has questions related to the taxation of the vehicle. In particular, who should pay the transport tax if the car is leased - the user or the owner?

How is leasing tax calculated?

The criteria for calculating the amount of the transport fee are:

• Engine power. It is determined in horsepower;
• Tax rate per horsepower, separately adopted in each subject of the federation.

During the term of the leasing transaction, the state tax is calculated according to the usual scheme, as in any other cases. The exception is the last month , when the redemption payment is made and ownership passes to the user.

This month, difficulties arise if the tax was initially paid by the leasing company, and its expenses were included in monthly payments. In standard cases (outside leasing), the car fee is charged for the entire month. In this regard, the new owner would have to pay the fee twice: in the form of a monthly payment, which already includes its amount, and the tax itself, paid on his own behalf.

To avoid double taxation, a specific condition is included in the agreement. On its basis, the new owner pays a state fee for the actual number of days of the month in which he was the official owner. The portion already paid by the leasing company is added to this amount. Thanks to this, the tax authorities have no claims against the new owner of the vehicle.

Who should pay transport tax?

According to Art. 357 of the Tax Code of the Russian Federation, the tax on a vehicle is paid by the person who is its legal owner - a citizen or an enterprise. However, in leasing legal relations, disagreements arise between the parties in this part. Therefore, you should understand in detail who should pay the transport tax if the car is leased.

The relations between the parties to the transaction are regulated by Federal Law No. 164-FZ . According to its norms, both the lessor and the lessee can own property. The condition on whose name the subject of the transaction is temporarily or permanently registered must be included in the contract or fixed by an additional agreement.

This means that the following are recognized as transport tax payers:

• Lessor , if under the agreement he acts as the actual owner of the property, even if it is transferred for use to a third party;
• The lessee , provided that he has issued a temporary registration for the leased fixed asset in his name with the traffic police, and such a condition is in the agreement. The same rule applies to subleasing agreements.

How to pay

The payment method depends on the method of vehicle registration when leasing it. The law provides three options for registration:

1. Registration of a vehicle with the traffic police is the responsibility of the leasing company, which is its owner for the entire duration of the legal relationship;
2. When purchasing a car from a supplier, the lessor registers it in his own name. After signing an agreement with the client, the latter issues a temporary registration that is valid until the end of the transaction;
3. The car is temporarily registered with the MREO immediately after its transfer from the supplier to the lessor and is considered temporarily registered in the name of the client.

In the first and second paragraphs, the lessor, as the sole owner, is obliged to pay. In the latter, this responsibility is assumed by the recipient. In addition, after purchasing the car, he must register it in his own name and register it permanently at the place of his own registration.

Tax payment is made in two ways, each of which is accepted in a number of regions of the Russian Federation:

• quarterly, with mandatory prepayment at the beginning of the quarter;
• annually, in a one-time payment.

The payer independently determines the amount of the fee to be paid. To check the accuracy, he submits a tax return at the end of each reporting period.

Who is the owner under the contract?

And from the above it is clear that the tax on the vehicle is paid by its owner. As stated earlier, the ownership of the car for the leasing period should be determined by the contract. So, the parties can appoint the owner:

• Lessor - he alienates his ownership of the vehicle, which is on his balance sheet, in favor of the client who has paid the redemption price of the property. This occurs in the last month of the contract term;
• Lessee - if the parties provide for temporary registration, then a leasing agreement is submitted to the MREO, which indicates this condition and the name of the temporary owner - the lessee. You can see it in special marks available in the PTS.

A few important points

When calculating the transport fee, there are some features that are taken into account even if the vehicles are purchased on lease.

All regions have different rates , which differ greatly from each other. Sometimes the terms of the deal allow the car to be used in another region. If the tax payer in this case is a company, then the amount of the monthly payment is increased or decreased by the local tax rate. This rule must be specified in the contract or recorded in an additional agreement.

The second feature can be considered regional benefits applied to business entities. For example, in some areas, leasing companies associated with special economic zones have a discount on transport tax. Enterprises engaged in agricultural activities receive the same discount in a number of regions.

Some types of vehicles are not subject to tax. These include:

• passenger cars equipped for use by a disabled person;
• agricultural special equipment used in accordance with its intended purpose;
• vehicles belonging to certain executive authorities.

The correct choice of the person in whose name the car will be registered after the transaction will help optimize taxation. It is known that tax rates are different in different regions. So, you can save on fees by choosing a leasing company from a neighboring region with lower tax rates. This is especially important for large carriers or other companies that lease vehicles.

If the leasing company registers the vehicle in its name, it is obliged to issue the client a power of attorney to drive it . The client must make sure that it applies for the entire duration of the leasing transaction, and not for 2 or 3 months.

What happens if you don’t pay tax on a leased car?

Violation of payment deadlines or failure to fulfill tax obligations leads to:

• a fine of 20% of the cost of the vehicle;
• accrual of penalties for each day of absence;
• seizure of the payer's bank accounts;
• seizure and sale of property to pay off debts to the state;
• ban on travel abroad of the Russian Federation for an individual.

These sanctions apply in all cases, regardless of the status of the taxable object and the payer.

Balance and tax

Many car owners who bought a car on lease are interested in the question: “Does the obligation to pay tax depend on whose balance sheet the property is on?”

Naturally, the lessee has no desire to pay state duties for a car of which he is not the owner. However, legally, the presence of a car in the list of fixed assets of a leasing company does not affect the tax liability of the parties. As we have already said, the tax is paid by the person in whose name the car is registered, and not by the person on whose balance sheet it is listed.

Short video on the topic of transport tax and leasing:

Transport tax on a leased car

We talked about how an organization’s transport tax is calculated in our consultation. Who pays the transport tax when leasing a car? Let us note right away that the approach to the issue “Leasing and transport tax 2017-2018” has not changed.

Who pays transport tax when leasing a car?

The Tax Code of the Russian Federation provides that organizations paying transport tax are considered to be persons who, in accordance with the legislation of the Russian Federation, are registered with vehicles recognized as an object of taxation (Part 1 of Article 357 of the Tax Code of the Russian Federation).

Therefore, when answering the question about transport tax during leasing, who pays this tax, the answer depends on the terms of the leasing agreement.

Let us remind you that in accordance with the Rules for the registration of motor vehicles (approved by Order of the Ministry of Internal Affairs of November 24, 2008 No. 1001), vehicles transferred on the basis of a leasing (or subleasing) agreement are registered by written agreement of the parties with the lessor or lessee (clause 48.1 of the Rules ).

If the leasing agreement provides for the registration of vehicles with the lessee, then such vehicles are registered with him for the duration of the leasing agreement. Registration is carried out at the address of the location of the lessee or its separate division (clause 48.2 of the Rules).

Does the tax payer depend on whose balance sheet the vehicle is listed on?

The fact that property is reflected on the balance sheet of the lessee or lessor does not matter from the point of view of paying tax. Therefore, transport tax when leasing on the balance sheet of the lessor or lessee is paid by the party for whom the transport is registered, and not by the one on whose balance sheet it is recorded. Of course, the lessor does not want to pay transport tax for the car used by the lessee, so when leasing on the balance sheet of the lessee, as well as in the other option, the lessee will most likely pay everything.

But, let us repeat once again, who pays the transport tax when leasing depends on who the transport is registered in (Letter of the Ministry of Finance dated 08/17/2015 No. 03-05-06-04/47422). If registered under the lessor, the lessor pays the transport tax, and if registered under the lessee, the lessee pays the transport tax.

You can check this by looking at the corresponding mark in the vehicle passport (PTS) or vehicle registration certificate (VRC).

Transport tax is paid by one or the other party to the leasing agreement during the period for which the vehicle is registered with it.

Who pays transport tax when leasing a car?

Who pays transport tax when leasing? It is impossible to answer this question in one sentence. In this article we will tell you which documents will help you find the correct answer.

Briefly about car leasing

If your company requires a car for its activities, but there are not enough funds to purchase it, you can use car leasing - a long-term rental of a vehicle with its subsequent purchase (or without purchase).

A financial lease (leasing) agreement is concluded between you and the owner of the car, according to which:

• the leasing company will purchase the car (the one you need) using its own or borrowed funds;
• you will use this car for a fixed fee.

The contract will name you as the lessee and the owner as the lessor. They will draw up a schedule for you according to which you must promptly pay lease payments and the redemption price of the car (if at the end of the leasing agreement you become its owner).

Whether you need to depreciate the leased property, we will tell you here.

However, your receipt of the car under this agreement does not mean the automatic transfer of ownership of it to you. You will only be able to use the car, but you will not be able to control its fate (for example, sell it to another person).

The lessor retains the right (if such a possibility is provided for by law and the leasing agreement):

• seize your car (Clause 3, Article 11 of the Law “On Financial Lease (Leasing)” dated October 29, 1998 No. 164-FZ);
• demand its return (clause 2 of article 13 of law No. 164-FZ).

Such events do not threaten you if you transfer money to the lessor on time, without deviating from the lease payment schedule.

Transport tax for leasing: who pays?

When a leasing relationship arises, you may have a question: “Who pays the transport tax when leasing a car?” To answer this, let's study:

• Art. 357 of the Tax Code of the Russian Federation, from which it becomes clear that the payer of transport tax is the person to whom the car is registered;
• clause 2 art. 20 of Law No. 164-FZ, according to which the vehicle is registered with government agencies in the name of the lessee or lessor (by agreement of the parties);
• leasing agreement - its text describes the procedure for state registration of the car.

So, the car is leased - who pays the transport tax? Let's look at 2 options for possible developments:

Option 1: transport tax is paid by the lessee

If the leasing agreement stipulates that the car is registered in your name (as the lessee), you must apply for registration to the traffic police at the location of your company (or separate division). This registration is temporary (for the duration of the leasing agreement). You must pay transport tax on a leased car from the moment of its state registration. Do not forget also about submitting the appropriate declaration to the tax authorities.

Get help in calculating transport advances here.

This option is most likely: whoever uses the car for its intended purpose pays the tax.

Option 2: payment of transport tax by the lessor

The lessor, for his own reasons, may insist that the car be registered in his name. Then this condition will be specified in the leasing agreement, and the lessor will:

• be an official payer of transport tax on the leased car;
• be responsible for the timely submission of the declaration to the tax office.

But you should not hope that the lessor will simply take on this type of expense - most likely, the amount spent on paying taxes will be included in the lease payments and presented to you for payment.

How to save on tax on a leasing car?

You will not have to spend money on paying transport tax if you lease (clause 2 of article 358 of the Tax Code of the Russian Federation):

• tractors, self-propelled combines, special vehicles (registered to agricultural producers and used for the production of agricultural products);
• other transport specified in clause 2 of Art. 358 of the Tax Code of the Russian Federation (rowing or motor boats with an engine power not exceeding 5 hp, air ambulance aircraft, etc.).

If the car you leased is not on this list, you still have the opportunity to optimize transport tax payments if:

• under a leasing agreement, transport tax is paid by the lessor;
• in the region where it is located, tax rates are set lower than in your region.

Find out about regional transport tax rates here.

To answer the question: “Who pays the transport tax for a leased car?”, open the leasing agreement. If it states your obligation (as a lessee) to register the car in your name, do this with the traffic police at the location of the company (separate division). Registration will be temporary - for the period of validity of the leasing agreement. From now on, you must pay and report transport tax.

If the car is registered in the name of the lessor, all payment and reporting responsibilities for transport tax lie with him.

Transport tax when leasing a vehicle

Author: Bursulaya T.D. , leading auditor
of RIGHT WAYS LLC

In practice, organizations often become participants in a leasing transaction in relation to vehicles. And where there is a vehicle, there is an obligation to pay transport tax. Depending on the specifics of the concluded leasing agreement, this obligation may arise for both the lessor and the lessee.

Procedure for paying transport tax under leasing conditions

In accordance with Art. 357 of the Tax Code of the Russian Federation, payers of transport tax are persons (legal entities and individuals) on whom, in accordance with the legislation of the Russian Federation, vehicles recognized as subject to this tax are registered, unless otherwise provided by this article.

By virtue of Art. 14 of the Tax Code of the Russian Federation, transport tax is a regional tax (each region has the right to establish its own tax rates and the procedure for its payment (clause 1 of Article 361, clause 1 of Article 363 of the Tax Code of the Russian Federation)), and therefore the obligation to pay this tax for these persons arises in in the event that it was introduced on the territory of the corresponding subject of the Russian Federation (Article 356 of the Tax Code of the Russian Federation).

In addition, the vehicle itself must be named in Art. 358 of the Tax Code of the Russian Federation as an object of taxation.

As stated in paragraph 1 of Art. 363 of the Tax Code of the Russian Federation, transport tax and advance payments thereon are paid by taxpayers to the budget at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

At the same time, the very concept of “location of the vehicle” is given in paragraphs. 2 clause 5 art. 83 Tax Code of the Russian Federation.

In this norm, this concept is explained as follows: the location of the vehicle is the location of the organization (its separate division) or the place of residence (place of stay) of an individual, at which the vehicle is registered in accordance with the legislation of the Russian Federation.

Thus, the place of registration of vehicles (with the exception of sea, river and aircraft) for tax registration is the location (residence) of the property owner .

The owners of the vehicles leased are the lessor organizations.

Uncertainty regarding the procedure for paying transport tax on transport that is the subject of leasing

In the case when the vehicle is temporarily registered with the lessee, a problem arises regarding the payment of transport tax for the following reasons:

By virtue of clauses 48.1 and 48.2 of the Rules for registration of motor vehicles with the State Traffic Safety Inspectorate (approved by Order of the Ministry of Internal Affairs of Russia dated November 24, 2008 N 1001):

— Vehicles acquired into ownership by an individual or legal entity and transferred to an individual or legal entity on the basis of a leasing agreement or subleasing agreement for temporary possession and (or) use are registered by written agreement of the parties with the lessor or lessee on a general basis;

- vehicles transferred by the lessor to the lessee for temporary possession and (or) use on the basis of a leasing agreement are registered with the lessee for the duration of the agreement at the location of the lessee or its separate division on the basis of the leasing agreement and the vehicle passport. Registration of vehicles for the lessee is carried out with the issuance of vehicle registration certificates and registration plates for the period specified in the leasing or subleasing agreement.

If the leased item is temporarily (for the period of validity of the leasing agreement) registered with the lessee, then information about this vehicle is sent to the location of the lessee.

This is due to the norm of paragraph 4 of Art. 85 of the Tax Code of the Russian Federation, according to which information about vehicles registered with the State Traffic Safety Inspectorate is submitted to the tax office by the registration authority (that is, the State Traffic Safety Inspectorate) at the location of the lessee.

At the same time, the norm of Chapter 28 “Transport Tax” (clause 4 of Article 362 of the Tax Code of the Russian Federation) contains the rule: bodies carrying out state registration of vehicles (state traffic police authorities) are required to report to the tax authorities at the place of their (traffic police department) location about vehicles , registered or deregistered with these authorities, as well as about the persons on whom vehicles are registered, within ten days after their registration or deregistration, has become invalid.

In this regard, uncertainty arises regarding the procedure for paying transport tax on transport that is the subject of leasing.

On the one hand, based on the wording of paragraphs. 2 clause 5 art. 83 of the Tax Code of the Russian Federation (as amended, effective from August 24, 2013) on the subject of leasing registered in the prescribed manner, transport tax must be paid by the lessor as the owner at his location .

On the other hand, information about this transport (the subject of leasing) to the tax office at the location of the lessor in the manner prescribed by Art. 85 of the Tax Code of the Russian Federation, the authorities that register vehicles (that is, the traffic police) no longer report .

Since the leased item is temporarily (for the period of validity of the leasing agreement) registered with the lessee, information about this vehicle will be sent to the location of the lessee.

Accordingly, this vehicle is not automatically registered with the tax office at the location of the owner-lessor, even with all his desire to fulfill the obligation to pay transport tax.

In this situation, you should proceed as follows.

Payment of transport tax according to the terms of the leasing agreement

As a general rule, the person in whose name the vehicle is registered must pay transport tax (Article 357 of the Tax Code of the Russian Federation).

But for cars leased (received) there are special conditions.

Thus, leased cars can be registered to both the lessor and the lessee.

This is stated in clause 48.1 of the Rules for registration of motor vehicles and trailers for them in the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia (approved by Order of the Ministry of Internal Affairs of Russia dated November 24, 2008 N 1001), according to which vehicles acquired into ownership by an individual or legal entity and transferred to an individual or legal entity to a person on the basis of a leasing agreement or subleasing agreement for temporary possession and (or) use, are registered by written agreement of the parties with the lessor or lessee on a general basis.

In addition, according to paragraph 2 of Art. 20 of Law No. 164-FZ dated October 29. 1998 “ON FINANCIAL LEASE (LEASING)” leased items subject to registration with government agencies are registered by agreement of the parties in the name of the lessor or lessee.

The Letter of the Federal Tax Service of Russia dated December 11, 2013 N BS-4-11/22368 provides the following recommendations on the issue of payment of transport tax in relation to the leased asset.

If vehicles owned by the lessor (but not registered with the traffic police authorities) are transferred under a leasing agreement and temporarily registered with the lessee, the lessee is the payer of transport tax.

In a situation where, under a leasing agreement, vehicles (for which state registration is carried out by the lessor ) are temporarily transferred to the lessee and are temporarily registered with the traffic police at the location of the lessee, the payer of transport tax is the lessor .

Thus, the transport tax is paid by the party to the leasing transaction that, under the terms of the leasing agreement, has permanent registration of the vehicle.

It turns out that the participants in the leasing transaction must determine for themselves who will pay the transport tax.

And to avoid any disagreements in the future, it is necessary to stipulate this condition in the leasing agreement.

Accounting

In the case of using a vehicle in the main activity, the costs of paying transport tax are recognized as expenses for ordinary activities (clause 5 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n).

In the case of using a vehicle in the main activity, the accrual of transport tax (advance payments for this tax) is reflected by an entry in the debit of account 20 “Main production” and the credit of account 68 “Calculations for taxes and duties” (Instructions for using the Chart of Accounts for financial and economic accounting activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

The transfer of transport tax (as well as advance payments for transport tax) is formalized by an entry in the debit of account 68 in correspondence with the credit of account 51 “Current accounts”.

Corporate income tax

The amount of accrued transport tax (advance payment for transport tax) for profit tax purposes is taken into account as part of other expenses associated with production and sales on the date of accrual (clause 1, clause 1, article 264, clause 1, clause 7, article 272 Tax Code of the Russian Federation).

Features of paying transport tax when leasing

Leasing today is a very popular form of business relationships, as it allows you to obtain the necessary fixed assets quickly and with minimal initial investment. Motor vehicles quite often become the object of leasing. If transport is involved in the transaction, the question of paying a transport fee naturally arises.

Which party to the leasing transaction is entitled to undertake the obligation to pay transport tax (TN) depends on a number of circumstances, which we will examine in this article.

Parties to the leasing agreement

Leasing a vehicle is a financial transaction made regarding the transfer of certain property for use, in our case a vehicle, drawn up in the form of an agreement. As with any leasing agreement, it stipulates the period for which the asset is provided for use, and at the end of this period the vehicle can be retained or returned.

There are always three parties to a leasing agreement:

• lessor - an individual or organization that buys any property (including vehicles) from the owner, but not for their own use, but to transfer this right;
• lessee - a legal or private person who receives the specified vehicle for paid use for an agreed period;
• supplier (seller) – the primary owner of the subject of the contract from whom the lessor purchases the property for leasing.

Which of these parties is required to pay transport tax? This depends on a number of parameters, which will be discussed below.

Be careful with car leasing

The main attractive feature of leasing agreements regarding vehicles is the opportunity to use the vehicle, even if there is no financial opportunity to purchase it immediately, as well as the prospect of obtaining ownership of it.

But there are also negative features of such a transaction that should be taken into account and the risks correctly assessed before concluding a contract:

1. The credit is still lower. Interest on a leasing agreement is usually higher than bank interest. But the conditions of banks differ significantly and are not subject to revision and adjustment.
2. "Medical examination" of the car. Until the end of the contract, the lessor will regularly inspect the vehicle, which is still legally owned by him.
3. You'll have to ask first. The recipient of the car will not be able to carry out any legal actions with it without the permission of the lessor.
4. Remember, the car is not yours yet. If during the validity of the leasing agreement the recipient violates any conditions (payments were not made on time, mandatory technical inspection was not completed, maintenance was not carried out on time, etc.), the car will not become the property of the recipient, he will lose this right.

Legislative regulation of transport taxation

The controversial issue of payment of transport tax for the corresponding leasing is considered in a number of legislative documents:

1. Tax Code of the Russian Federation:
   • Art. 357 – about who is the tax payer: the person in whose name the vehicle is registered;
   • Art. 358 – about objects of taxation;
   • Art. 360 – about reporting tax periods;
   • Art. 361 – about rates and benefits;
   • Art. 362 – on the timing of payment of TN;
   • Art. 363 – on the procedure for accepting payment.
2. Federal Law No. 164 “On financial lease (leasing)” dated September 11, 1998 regulates relations under a leasing agreement. Art. 20 states that any party to the contract can be considered the owner of the leased object.
3. Order of the Ministry of Internal Affairs of the Russian Federation No. 1001 regulates the establishment of ownership of a car by concluding a special agreement.
4. Letter of the Federal Tax Service No. BS-4-11/22368 provides additional clarification regarding the payment of TN in leasing.

Basic postulates of TN in a leasing transaction

So, the main legal documents regarding the payment of TN when leasing vehicles state the following:

• the obligation to pay the TN lies with the owner of the vehicle;
• the lessee or the lessor may be considered the owner, depending on the circumstances;
• the person in whose name the car is registered determines the agreement concluded between the parties to the leasing transaction;
• vehicle registration can be issued for a permanent period or only for the duration of the leasing agreement;
• The transport fee is paid by the owner regardless of the registration period.

How to determine the owner

The agreement specifies the nuances of the transfer of property into ownership under the terms of leasing. Upon conclusion of the relevant agreement, it may be owned by:

• the lessor - until the leasing term expires and all its conditions, especially financial ones, are met;
• lessee - on a permanent or temporary basis (depending on the agreement).

NOTE! If the registration of ownership of the car is temporary, you must provide a copy of the leasing agreement and an agreement on the temporary registration to the car control authorities (traffic police or others).

The parties themselves decide who will be the legal owner of the leased asset and formalize it in a contract or leasing agreement.

What to Consider When Choosing a Title Type

Before concluding a leasing agreement, you need to carefully weigh all the factors that could affect the value of the property being transferred and decide which agreement to transfer ownership of the car should be concluded. The following points are important:

1. Differences in transport tax rates in different regions of the Russian Federation. The Tax Code of the Russian Federation states that regional authorities can increase or decrease tariff rates up to tenfold. The tax on a car leased will be calculated according to the region of the property owner, because it will fall into the budget of this region. If the difference is significant, it is better to prefer a form of agreement in which the owner will be considered a person registered in a region with a more lenient rate.
2. Possibility to apply the benefit. The situation is similar to the situation with the tax rate - all other things being equal, the region of registration with tax benefits should be preferred.
3. Economic expediency . If you enter into a leasing agreement without taking into account all the key factors, this can significantly increase the cost of the property, while taking them into account will benefit both parties to the transaction.

IMPORTANT! Calculation and payment of TN is carried out in accordance with regional laws at the place of registration of the vehicle.

Transport tax accounting for car leasing

If a leased vehicle is used for the main activity of an individual entrepreneur or organization, then the transport tax will apply to expenses for ordinary activities (clause 5 of PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).

It is reflected in the debit of account 20 “Main production” and the credit of account 68 “Calculations for taxes and fees”.

When a transfer of TN is made, it is registered in the debit of account 68, the corresponding account is 51 “Current accounts”.

Taxation of corporate profits and car leasing

Transport tax is a recognized expense of the organization. It should be taken into account when calculating income tax, not only the amount of tax itself, but also the advance payment for it. Accounting is carried out on the date of accrual as part of “other expenses associated with production and sales”.

RESULTS

1. The parties to the leasing transaction, by their own will, determine who will be registered as the owner of the vehicle, at what point this right begins and for how long it is valid.
2. Transport tax is paid by the lessor if ownership of the car is transferred to the recipient only upon fulfillment of all the conditions of the leasing agreement.
3. Transport tax is paid by the lessee if the car is re-registered in his region on a permanent or temporary basis.
4. The calculation procedure, deadlines and reporting for payment of TN depend on the rules adopted in the region of registration of the vehicle.
5. The owner of the leased property bears not only the obligation to pay the technical tax, but also responsibility for late payments or reporting, arrears or non-payment, as well as for the lack of registration of the car transferred under the leasing agreement.