After how many years is transport tax not paid?

Which vehicles are not subject to transport tax?

Transport tax is a state tax that both enterprises and individuals in the Russian Federation are required to pay..

Many factors influence the tax amount. Among them are engine power, the age of the car, as well as the peculiarities of tax legislation in different regions of the state.

For vehicle owners, especially before purchasing them, the relevant question is which cars are not subject to transport tax.

In accordance with the law, vehicles are subject to taxation, but some categories of cars exempt their owners from such duties.

After purchasing a car and registering it, the owner needs to think about the taxation to which it automatically falls.

Because according to the law, owners of movable property in the form of a car or some other type of transport are required to replenish the state treasury.

The tax is paid once a year by individuals, and quarterly for the previous year of use by legal entities.

This type of taxation is regional, so it can differ significantly for the same car in different regions of Russia.

Based on the legislation on transport taxes, local authorities can independently change tax rates, provide a wide range of preferential conditions for different categories of citizens, or narrow it.

Federal services determine standard tax rates, payment procedures, and deadlines for paying taxes.

In accordance with the law, all vehicle owners are required to pay taxes to their local tax office. At the same time, the inspection staff sends a notification to individuals by mail with a receipt for tax payment.

Legal entities conduct all calculations independently. The amount of tax is determined based on the tax rate, the engine power of the car and the period of use of the car; it is taken into account from the date of its factory production.

Who can avoid paying car tax

The requirements of the tax service have changed a lot recently; they have become more stringent. Therefore, car owners are often interested in how many horses are not subject to transport tax.

In many regions of Russia, there used to be a regional law that exempted from taxes vehicles that were produced more than 25 years ago and with an engine power of no more than 100 horsepower.

But on January 1, 2010, this norm was canceled. Today you need to pay a fee according to a specific calculation scheme.

The tax applies not only to cars, but also to other types of mechanical transport:

• motorcycles and scooters;
• motor boats, sea or river vessels;
• agricultural machinery;
• aviation.

Therefore, it is more profitable to hand over old vehicles for recycling than to pay considerable sums for it to the regional budget.

The categorical nature of tax legislation in 2019 in relation to vehicle owners is undeniable. But there are exceptions here too; the question of which vehicles are not subject to transport tax arises.

Since in Russia some cars are not subject to tax. These include:

1. Stolen vehicles, lost or stolen.
2. Specialized cars equipped for disabled people.
3. Cars with low power engines - up to 100 hp. With. and less. But only on the condition that they are purchased by taxpayers with the assistance of state social protection authorities.
4. Agriculture equipment.
5. All types of industrial sea and river vessels.
6. Passenger, cargo sea, river and aircraft owned by legal entities engaged in passenger and cargo transportation.
7. Government vehicles.
8. Airplanes and helicopters of medical service and air ambulance.
9. Vessels that are included in the Russian International Register of Ships.

Based on the above, the following categories of owners may not pay transport tax:

1. Disabled people to whom cars were issued through social protection funds. This takes into account how many horses are not subject to transport tax; the engine power should not exceed 100 hp. With.
2. Owners of motor boats with a 5 hp engine do not pay the car tax. With. and less.
3. Farmers and agricultural organizations that use their equipment to produce agricultural products and transport them are exempt from transport taxes.
4. Federal executive service agencies that provide military or equivalent service do not pay taxes.
5. If a car is stolen and all relevant police certificates are received, the fee for it is also not paid.

There are three regions in the Russian Federation where transport tax on cars is not paid:

1. Orenburg region - does not have a transport tax established by law for cars with a power of up to 100 hp. With.
2. Nenets Autonomous Okrug - owners of cars with an engine capacity of up to 150 hp are exempt from transport tax. With.
3. Kabardino-Balkaria - the fee is not paid for cars that are older than 10 years and have an engine power of up to 100 hp. With.

Only if one of the above conditions is met can you not pay the transport fee legally. The tax rate differs significantly by region. There are areas with the lowest and highest rates.

Many car lovers are interested in the question of whether cars are not taxed until what year. Now the transport tax applies to cars of any age.

Individuals who own cars over 10 years old pay state tax, just like owners of new cars. High engine power increases the tax rate.

Nuances regarding age can only arise by decision of regional authorities . In some areas, cars of a certain model year are not subject to tax.

In addition, in the Russian Federation there are categories of citizens who are exempt from paying transport tax in whole or in part, with the use of benefits. This is due to their difficult situation or weak social protection.

Therefore, the regional tax authorities provide them with assistance. To use it, vehicle owners need to submit documents to the tax office at the place of registration that confirm their status.

In addition to your passport and documentation for the car, you should attach a copy of the paper proving that you belong to the category that is entitled to a benefit or complete exemption from payment of transport tax. Only then will their cars not be subject to transport tax.

Transport tax is mandatory for every car owner . But in accordance with the law, some vehicles are not subject to such a fee.

Since the transport tax is a regional tax, it is the local tax authorities who establish benefits or exempt certain vehicles from paying the fee.

All other car owners are required to pay this fee annually. Otherwise, they will face fines or more serious penalties.

Which cars are not subject to transport tax?

Your car may not be taxable and you don't have to pay for it.

The full list of vehicles not subject to transport tax is indicated in paragraph 2 of Art. 358 Tax Code of the Russian Federation.

Passenger transport. Cars equipped for use by disabled people, as well as cars with an engine up to 100 horsepower, received or purchased through social security authorities.

Government transport. Transport used by executive authorities: these include the Government of the Russian Federation, all ministries, agencies, services and supervisions subordinate to them.

Manufacturing and Agriculture. Tractors, self-propelled combines, milk tankers, livestock trucks, special machines for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance. Transport must be registered in the name of agricultural producers and used for its intended purpose.

Services and organizations. Passenger and cargo sea, river and aircraft owned by organizations and individual entrepreneurs whose main activity is passenger and cargo transportation. Air ambulance and medical service planes and helicopters.

Water transport. Rowing and motor boats with an engine of no more than 5 horsepower. Fishing sea and river vessels. Vessels registered in the Russian International Register of Ships. Offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

Military equipment. All vehicles used by government agencies that provide for military and equivalent service. These are all units of the Ministry of Defense, the National Guard, the Ministry of Emergency Situations, the Foreign Intelligence Service, the FSB, the FSO, the Military Prosecutor's Office, the Investigative Committee, the Federal Fire Service, the mobilization training units of state authorities of the Russian Federation and special formations created for wartime.

In addition to the above, tax is not charged on vehicles that are reported stolen.

Who can avoid paying transport tax?

Legal entities. Until December 31, 2020, football organizations that participate in the preparation and holding of the 2020 European Football Championship in Russia do not pay tax. These organizations include UEFA and FIFA, their subsidiaries, the Russian Football Union, UEFA commercial partners and broadcasters, suppliers of UEFA and FIFA products, confederations and national football associations.

Individuals. There are no federal benefits for individuals. But regional authorities have the right to establish benefits. We'll talk about this in the next section.

Regional benefits for individuals

Regional authorities can fully or partially exempt a certain category of citizens from transport tax or reduce their tax rate.

For example, in Moscow and St. Petersburg, heroes of Russia and the USSR, veterans and disabled people of war and combat, one of the parents in a large family, and owners of cars with a capacity of up to 70 hp are completely exempt from tax. With. in Moscow and up to 80 l. With. in St. Petersburg. This is an incomplete list; all preferential categories are listed in the transport tax laws of the corresponding region.

In the Trans-Baikal Territory, in addition to complete tax exemption, there are partial benefits:

• Old age pensioners, pensioners who have reached the age of 55 years for women and 60 years for men, and disabled people of groups 1 and 2 pay 33% less;
• Owners of vehicles using natural gas as fuel pay 50% less.

In the Belgorod region, the transport tax rate is 10 rubles less for honorary citizens of the region, pensioners, disabled people and parents of large families.

Regions in which a 100% benefit applies to certain categories of citizens : The Republics of Ingushetia, Kabardino-Balkaria, Kalmykia, Crimea, Sakha (Yakutia), North Ossetia, Tyva, Khakassia, Chechnya, Altai, Kamchatka and Primorsky Territories, Amur, Astrakhan, Vologda, Voronezh, Kursk, Magadan, Omsk, Penza, Rostov, Ryazan, Saratov, Tomsk, Tyumen regions, Moscow and St. Petersburg, Nenets and Yamalo-Nenets Autonomous Okrug.

You can check the benefits in your region on the tax website.

How to apply for benefits

To apply for a benefit, you need to contact the tax office. This can be done in three ways: come in person, send a letter by mail, or send documents through the taxpayer’s personal account.

To receive a benefit, you must write an application indicating the circumstance for which you are entitled to a benefit. The application form contains a field for a document confirming the benefits, but it is not necessary to fill it out: since 2018, the tax office itself verifies the right to benefits.

Formula for calculating transport tax

Individuals do not need to calculate the tax themselves - the tax office does this. But it may be useful to check the calculations and challenge the tax if necessary. You can do this using a tax calculator or yourself using the formula:

Tax = Number of horsepower × Regional rate × Usage factor × Increasing factor.

The amount of horsepower is indicated in the vehicle passport.

The regional rate is on the tax website.

the utilization rate independently. Calculation formula: the number of months of the current year when the car was owned, divided by 12.

The increasing factor is used for expensive cars:

• 1.1 - passenger cars worth from 3 to 5 million rubles inclusive, not older than 3 years;
• 2 - passenger cars worth from 5 to 10 million rubles inclusive, not older than 5 years;
• 3 - passenger cars worth from 10 to 15 million rubles inclusive, not older than 10 years;
• 3 - passenger cars costing over 15 million rubles, not older than 20 years.

A list of expensive cars can be found on the website of the Ministry of Industry and Trade.

Search for tax rates on the tax website. You must select the type of tax, tax period and the region in which the vehicle is registered

Is it possible to get a refund of overpaid tax?

It's possible. In the taxpayer’s personal account, this amount will be indicated as an overpayment of tax. It can be offset against a future payment or returned to your bank account. It is enough to write a return application and indicate your bank account information.

Page with overpayment of taxes in the taxpayer’s personal account To refund the overpayment of transport tax, you must indicate your account details in your personal account. There is no need to fill out separate forms or submit a paper application.

Up to how many horsepowers do you not need to pay transport tax?

Owners of cars, motorcycles and other vehicles, going out every day on the streets of their home cities or on country roads, use specially organized conditions for their comfortable movement, which in turn are updated and modernized annually.

Thus, overpasses and tunnels are being built in large cities, federal highways are being expanded and equipped with convenient interchanges, and the construction of new bypass roads and ring roads around large cities is becoming a real salvation for transit motorists.

However, absolutely any development in our world is always costly, and you have to pay for pleasure. And the most logical thing is that the infrastructure for their own comfort on the road is paid for by motorists themselves in the form of transport fees by the Federal Tax Service to the state budget.

Payment of transport tax

What is transport tax

Transport tax is an annual fee, varying depending on the region of Russia, paid by each citizen of the Russian Federation or organization that owns a vehicle registered with the State Traffic Inspectorate.

The amount of tax directly depends on several factors:

• An increase in the power of the power unit on manufactured vehicles directly proportionally increases the cost of the rate that forms the basis of the calculation. Thus, if the power characteristics of the vehicle engine are less than 100 hp. pp., then the tax rate is either not applied to them at all, or is extremely low - 5 - 15 rubles per horse. If the car owner is an admirer of iron horses with powerful power units with a capacity of 250 horsepower or more, then he will have to fork out 50 - 150 rubles for each unit of power.
• Depending on the region of registration of the car, there are also differences in the tax base, since some subjects of the federation have a high level of urbanization, a developed network of public transport in the form of buses, trams or metro, while others are completely deprived of all amenities, which obliges the population use personal transport to survive and ensure your own movement. Thus, the tax rate is lower, the less developed the transport infrastructure in the region.

On a note! The second factor influencing this indicator is the standard of living in the region and GDP per capita, which either allows taxes to be subsidized for citizens, or, conversely, budget expenditures are so high that the rate has to be increased.

Thus, in the Magadan region the minimum tax rate is 6 rubles, in Moscow it is already 12, and in the Perm region it is even 25.

• The next factor is the increasing coefficient, expressed in the number of months per year during which the vehicle is in the possession of one owner according to the title. This indicator is taken into account only for the first year of ownership, and for subsequent years it is always equal to 1 until the car is sold to another owner, which requires paying the tax in full.
• Several years ago, a new increasing coefficient began to operate in the country, the value of which is influenced by the cost of an extremely expensive car and the year of its manufacture. If a wealthy person purchases a new business-class car that costs more than 3 million rubles, he will pay another 10 percent of his total tax on top of the base rate. If a rare, sophisticated connoisseur purchases an exclusive limousine for more than 15 million rubles, then the tax payment for him will be three times higher than the base calculation amount.

Every year, responsible tax officials, substituting these indicators, accepted according to tables, in the Tax Code of the Russian Federation, approved by tax legislation, into a special formula, calculate and assign annual penalties to drivers in the form of transport tax.

Engine over 250 hp. With.

What benefits are there for transport tax?

Our state also provides a number of beneficial benefits for various types of vehicles, as well as categories of citizens.

The following categories of vehicles are entitled to exemption from payment of transport tax:

• Swimming devices without a motor.
• If the car has changes in design that allow its operation by people with limited mobility.
• Ships equipped for fishing on an industrial scale, as well as those carrying passengers or cargo belonging to various transport companies.
• Any type of transport operated for the purpose of ensuring the military defense of the state.
• Absolutely all motor equipment intended for agricultural work.
• All types of medical air transport, including those converted for these purposes.
• The most widespread benefit that every car enthusiast can use when owning a small car with an engine power of up to 70 hp. With.

In some regions of Russia, local authorities apply additional programs that subsidize transport tax; in particular, in the Nenets Autonomous Okrug and the Orenburg Region, vehicle owners do not pay tax if they operate power units with a capacity of not up to 70, but up to 100 hp. With. inclusive. Similar benefits are also applied in certain constituent entities of the Russian Federation in relation to people who have reached retirement age or who have this pensioner status for other reasons in accordance with the terms of pension legislation.

Important! Preferential tax exemption for owners of small cars is valid only if no more than one such car is registered per specific citizen. Thus, a second similar car owned by the same individual is already subject to taxation.

In addition to categories of vehicles, there are representatives of certain groups of the population who are also exempt from transport taxation in accordance with current legislation:

• All persons recognized as veterans, disabled people or participants of the Second World War.
• People who, due to some personal merit during their lives, were awarded the titles of Hero of Russia or the USSR, as well as those who received the Order of Glory of any degree as an award.
• All disabled people who received their status during participation in any official hostilities, in the interests of the state, if they own no more than one car with an engine power of up to 200 hp. With.
• In the event that families live under the guardianship of natural or adopted children who have become disabled or are disabled from birth, no more than one registered vehicle for each parent, regardless of capacity.
• Citizens with disabilities of groups I and II, regardless of the time of its acquisition, who own no more than one car.
• Any of two parents in families that are considered large due to the fact that they are raising 3 or more children, their own or adopted from specialized institutions.
• Individuals who, due to forced circumstances, transport disabled people or people unable to move.
• Surviving citizens who took part in reclamation work after the accident at the Chernobyl nuclear power plant.
• Families who have lost a male breadwinner who died while performing any type of military service in the RF Armed Forces.

Notice of payment of transport tax

Each of the listed citizens who fall under preferential conditions must have in hand documents confirming their special status, which must be provided to the Federal Tax Service for recalculation of tax refunds or taking into account preferential conditions initially.

Where to get information about benefits

Due to the disparity of tax benefits in different regions of the country, as well as the criteria for the power of a vehicle that is exempt from taxation, it is easy for a citizen to get confused when calculating transport tax. In this regard, the electronic portal of the Federal Tax Service www.nalog.ru has the necessary services to obtain reliable information for taxpayers.

So, in order to find out exactly how many horsepower you don’t need to pay transport tax, you need to go to the “Electronic Services” section on the official tax ru website. On the page that opens, the user will be offered several context lines in which he must enter a keyword, for example, “Transport tax,” then indicate the type of taxpayer and the region that interests him, and also determine the type of search - by federal or regional legislative acts.

The result of such a search, say, by region of the Russian Federation, will be a list of documents valid in a given subject of the federation, on the basis of which a transport tax benefit is applied to a particular car or category of citizens.

Note! If this information did not satisfy or was not complete for the taxpayer, he can always contact the multi-channel helpline 8-800-222-22-22 and receive the information of interest orally.

What's the best way to get a transport tax benefit?

Regardless of the fact that many territorial tax inspectorates can independently calculate transport taxes for the population with existing benefits, selecting the necessary information from the personal files of citizens, nevertheless, this relief is provided upon request.

This means that a citizen must independently declare that he or his vehicle is subject to preferential taxation and asks for it to be applied without being subject to an annual penalty. Otherwise, the Federal Tax Service can calculate the tax in accordance with the full tariff and, thus, will not violate the law in any way.

The application is usually drawn up in the form prescribed by law in compliance with correct legal language, and it contains the following data:

• Code of the tax office to which the applicant is assigned.
• Personal information of the applicant, including the first page of the passport, as well as the place of permanent registration, contact information - actual residential address with zip code, telephone number, e-mail.
• All data on the vehicle, including make, model, engine power, etc.
• The subject of the application is a request to provide a benefit, as well as indicate a link to the article in the regional or federal code of laws according to which this benefit is due.

The text of the application is drawn up in strict accordance with the requirements of the Tax Code of the Russian Federation, and if a citizen is far from jurisprudence, he should seek help from professionals in providing assistance in drawing up the document. If this option is not possible, use the already completed sample to eliminate errors, inaccuracies or missing data.

Important! A blank application form can be downloaded from the following link.

The application must be accompanied by a package of documents confirming the information provided:

• Passport.
• Certificate of assignment of TIN number.
• Certificate of assignment of a SNILS pension number.
• All available documents for the car - PTS, STS, which indicate the engine power of the vehicle.
• If the citizen belongs to the category of beneficiaries, then it is also necessary to attach a copy of the relevant certificate.

District tax office

The application must be submitted to the inspectorate yourself before calculating the transport tax, the deadline for which is March 1, following the reporting period of the year. Documents can be submitted for consideration in one of three ways:

• Personally, arriving at the regional department of the Federal Tax Service, standing in line and then going to the window to serve the population.
• By sending a registered letter through the services of Russian Post with a return notification of delivery.
• The most convenient way is through the official website of the tax authority www.nalog.ru or using the online portal “State Services” on the website www.gosuslugi.ru.

After submitting and considering the application, inspectors will either take into account the benefits when calculating the transport tax next time, or provide a written refusal with justification.

Transport tax benefits are available to a fairly large category of citizens of the Russian Federation, and many types of vehicles with different engine capacities also fall under it. However, tax authorities are not required by law to notify the population about changes in legislation, so taxpayers quite often overpay large amounts simply because of their own legal illiteracy.

Therefore, every car owner needs to find out before paying the transport tax how much deduction he is entitled to as a benefit, since it may well be that his vehicle is not subject to tax, which is why you need to be aware of the legislation.

Tr. tax is charged. For a car over 25 years old in Voronezh?

car 1989 69hp 27 years old Are cars over 25 years old subject to transport tax in 2016 in Voronezh and the region?

Hello, Tatyana Ivanovna!

In accordance with the Law of the Voronezh Region dated June 11, 2003 N 28-OZ “On the provision of tax benefits for the payment of transport tax in the Voronezh Region”, owners of such cars are exempt from tax:

Article 1. Benefits for paying transport tax and grounds for their use
1. The following categories of taxpayers are exempt from paying the tax:
10) individuals who, in accordance with the legislation of the Russian Federation, are registered with passenger cars, from the year of manufacture of which 25 or more years have passed as of the beginning of the current tax period (January 1), with an engine power of up to 100 horsepower (up to 77.55 kW) inclusive;

Tatyana, good afternoon, transport tax in the Voronezh region will not be charged to you if you have a 1989 69 hp car. (27 years old) claim your benefit.

I further explain that the Law of the Voronezh Region dated June 11, 2003 No. 28-OZ provides for transport tax benefits.

According to clause 10 of Article 1 of the Law of the Voronezh Region dated June 11, 2003 No. 28-OZ, the following categories of taxpayers are exempt from paying tax:

individuals who, in accordance with the legislation
of the Russian Federation, are registered passenger cars, from the year
of manufacture of which 25 or more years have passed as of the beginning of the current
tax period (January 1), with an engine power of up to 100 horsepower
(up to 77.55 kW) inclusive; (clause 10 introduced by the law of the Voronezh region dated December 2, 2004 No. 84-OZ)

You have a transport tax benefit and you need to declare it.

According to Article 2 of the Law of the Voronezh Region dated June 11, 2003 No. 28-OZ, persons entitled to benefits independently submit the necessary documents to the tax authorities. Wish you luck.

After how many years is transport tax not paid?

Hello, in this article we will try to answer the question “After how many years is transport tax not paid?” You can also consult with lawyers online for free directly on the website.

Starting with reporting for 2016, the month of registration is considered complete if the vehicle is registered before the 15th day inclusive. The month of deregistration is considered complete if the object is deregistered after the 15th day.

If the vehicle is transferred for management to a third party under a power of attorney, the obligation to pay the tax remains with the official owner.

How much do you need to sell a car for to avoid paying tax?

Transport tax (hereinafter in this chapter - tax) is established by this Code and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

How to reduce the payment amount if, according to the law, the owner of the equipment is not entitled to any benefits? There may be several options. Some citizens, in order not to pay too much tax on transport, register equipment in those regions where the rate for this category of car is lower.

As already noted, organizations, unlike individuals, make TN calculations independently. The payment deadlines for them also differ.

Transport fee when selling an old car

Ordinary citizens are not required to calculate the amount of tax: payment is made according to the amount of tax indicated in the notification received annually. A different procedure is provided for legal companies. Here the accountant must calculate the tax payment and fill out a declaration, which is sent to the Federal Tax Service for data verification.

Some persons are exempt from TN at the regional level in accordance with the legislation of the subject of the Federation.

Thus, in the Magadan region the minimum tax rate is 6 rubles, in Moscow it is already 12, and in the Perm region it is even 25.

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Influence of factors on transport tax

Citizens who own a car with a capacity of up to 90 hp are exempt from the tax. With. domestic production up to 1994 (inclusive) year of manufacture, as well as a car with a power of up to 220 hp. With. domestic production up to 1976 (inclusive) year of manufacture.

The next factor is the increasing coefficient, expressed in the number of months per year during which the vehicle is in the possession of one owner according to the title.

One horsepower is equivalent to the power required to lift 75 kg to a meter height in 1 second.

Where can I get this power of attorney, how long is it kept by the notary, and should he have some kind of archive?

Debt and limitation period for its collection

The last month of summer did not bring any significant changes to the statistics of automobile sales in Russia. Downward trend...

The procedure, terms and rates for paying transport tax in 2019 are regulated by Chapter 28 of the Tax Code of the Russian Federation. Transport tax refers to regional types of tax, which means that tax rates and benefits for their payment are determined by the relevant laws of the constituent entities of the Russian Federation.

But do not forget that the fee is also imposed on boats, motor sleds, motor boats and jet skis, the owners of which are obliged to make payments to the budget.

The category of citizens obliged to pay car tax is specified in Article 357 of the Tax Code of the Russian Federation.

This payment is mandatory and is transferred free of charge. The collection is regional, that is, the payer transfers the amounts to the local budget. Municipal authorities also determine the rate, the increasing coefficient, as well as the conditions and amount of benefits for each category of payers.

Almost all vehicle owners are faced with the concept of transport tax. But not everyone knows who must pay the tax, in what amount and within what time frame. We will help you understand the procedure for paying transport tax by individuals, the features of its calculation, as well as the specifics of debt collection and the statute of limitations for its collection.

Should a pensioner pay transport tax? Legal advice

For cars with power from 250 hp. With. and “age” no more than 5 years from the date of issue, the coefficient is 150 rubles. for 1 l. With. For the same car, “age” 5 – 10 years inclusive from the date of release, the rate will be 112.5 rubles. for 1 l. With. Well, the tax on a car that has been manufactured for more than 10 years will be calculated at a rate of 75 rubles. for 1 l. With.

Some regions completely exempt citizens whose vehicles do not exceed 100 horsepower from paying transport taxes. It is no secret that many citizens, trying to avoid making payments to the budget, register several cars for disabled relatives.

The amount of the tax payment directly depends on the region where the vehicle was registered, its cost, engine size and production date. The more mature the transport, the higher the calculated rate. The same goes for a car with a production date over 25 years old. For such a vehicle, the owner must pay increased tax due to the introduction of environmental and age restrictions.

Is paying tax a parent's responsibility?

Therefore, to the question: “Is a car with a production date more than 25 years subject to transport tax?” It’s impossible to give a definitive answer. The geography of vehicle registration plays a decisive role.

Previously, there were practically no regions in Russia in which large families had benefits in paying transport tax. By 2016, the number of such regions had increased significantly.

In accordance with Art. 70 of the Tax Code of the Russian Federation, “the demand for tax payment must be sent to the taxpayer no later than THREE months from the date of discovery of the arrears.”

The general limitation period is 3 years. So you can pay the TN for the last 3 years, and you are again a law-abiding taxpayer.

How to pay transport tax online

The obligation to pay transport tax does not depend on the year of manufacture and power of the car. However, if you belong to the preferential category of citizens provided for in Art. 4-1 of the St. Petersburg Law of November 4, 2002 No. 487-53 (as amended on November 13, 2009) “On Transport Tax”, then you are exempt from paying the tax in full or in part, if, of course, your car is registered in the city. Saint Petersburg).

Income tax on the sale of cars should not be confused with the transport tax. In accordance with Chapter 23 of the current Tax Code of the Russian Federation, an individual is obliged to pay a contribution when selling a car, since he actually receives income from it.

Failure to fulfill obligations to the state, as a rule, entails unpleasant consequences. Let's figure out what the consequences of non-payment of transport tax are. Let's start with individuals.

Of course, we have heard many times (at meetings in the Duma) that we need to abolish the transport tax in its current form and invest it in the cost of gasoline. And I think that this is very correct, if you fill up, you pay, if you don’t fill up, you don’t pay (clean before the state). After all, this would really reassure many citizens.

How to pay tax: procedure and deadlines

The reporting periods for payment of advance payments are the 1st, 2nd and 3rd quarters of the calendar year. As a rule, advance tax payments are paid by taxpayers who are organizations no later than the last day of the month following the expired reporting period.

There are reasons why a car is not used by the owner (the most common examples: the car was driven to an impound lot, the driver was deprived of his license, the vehicle is being preserved in a garage or undergoing long-term repairs). How to pay transport tax in this case? The logic is simple: since according to the documents you are still the owner of the car, then the obligation to pay for it remains unchanged.

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Communities › DRIVE2 and traffic police › Blog › Should I pay transport tax

The Tax Code says nothing at all about 25 years.
Of course, you can also read the regulations on the transport tax of the legislative body of your subject of the Federation, but it is unlikely that they will cancel the payment of the tax. Practice shows that the maximum possible is differentiation of rates depending on the year of manufacture. As with other types of taxes, you can get a deduction for the tax on the sale of a car. This option will be relevant when the car was purchased by a citizen at a price less than the one at which he sells it. For example, a car was bought for 500 thousand, and sold a year later for 650 thousand. Personal income tax will be calculated from an amount of 150 thousand.

The record was restored manually because not all records could be restored after restoring the deleted page.

Where TN is valid, the age of the car is important for calculating the payment, since it can increase the multiplying factor. During the technical inspection process, an old car is tested for compliance with environmental standards.

Transport tax depending on engine power - table

The car owner does not need to calculate anything. All calculations are made by the tax office and send the taxpayer a tax receipt at his registered address.

That is, the transport tax for 2017 must be paid by citizens no later than December 1, 2018 at the rates established for 2017, for 2018 - before December 1, 2019, for 2019 - before December 1, 2020.