Deadlines for payment of transport tax and information on the limitation period. When do you have to pay transport tax?

Owners of various types of transport must promptly pay the appropriate tax to the treasury. One of its goals is to compensate for damage to the road surface and the environment. What is [ deadline for payment of transport tax in 2016? How to transfer money? What to do in a controversial situation? Similar questions arise all the time. Our consultation contains clear answers to many of them.

Who pays for what?

Citizens who have a vehicle (hereinafter also referred to as “vehicle”) registered in the traffic police are required to pay transport tax to the treasury.

It is interesting that such contributions are regulated not only by the Tax Code of the Russian Federation, but also by acts of municipal authorities. That is, the rates and calculation details need to be found out at the local tax office.

The tax covers land, air and water transport (trucks, planes, yachts, etc.). But some of them are not taxed. For example:

• cars for people with disabilities (power up to 73.55 kW);
• air transport for the provision of medical or sanitary services;
• vessels for transporting passengers, etc.

Deadlines for payment of transport tax 2015, 2016

According to Art. 363 of the Tax Code of the Russian Federation, tax for 2015 is paid to the budget no later than December 1, 2016 inclusive.

When the last day of payment coincides with a weekend or holiday, the date moves to the first business day. And the financial obligation itself arises from the moment the notification is received.

Tax officials send this document to the payer no later than 30 business days before the payment is due. Usually it is received via registered mail. And for users of the electronic portal “Taxpayer”, information is provided via TKS.

Rates and deadlines for paying transport tax in Moscow and MO

Many residents of Moscow and the Moscow region prefer to travel in cars with a power of about 250 hp. With. Tax rates for such vehicles have become significantly higher since 2016. Note that for other types of vehicles the indicators do not differ much from the central regions of the Russian Federation.

Similar deadlines for payment of transport tax - in the Moscow region(Resolution of the Government of the Moscow Region No. 33), and the rates are shown in the table:

Methods transfer of transport tax by an individual

People make payments based on notifications sent by the Federal Tax Service. They contain information about the obligation to pay tax, as well as:

• information about the owner and vehicle;
• rate;
• tax base;
• the amount of money to be paid;
• billing period;
• transport tax payment deadline;
• payment option.

There are different ways to pay transport tax at your place of residence. The following remain the most common (see table).

Payments in advance

Some people prefer to deposit funds without waiting for a mailing from the tax office. You can make a payment in advance in the electronic service, which is located on the official website of the Federal Tax Service. Here's how to proceed:

1. Download the website www.nalog.ru.
2. Go through authorization.
3. Go to the “Pay taxes” menu.
4. Select the “Individuals” section.

To perform the last action you need to specify:

• type of tax;
• personal information;
• vehicle registration address.

The remaining fields will be filled in automatically.

Do not forget: deadline for payment of advance payment for transport tax installed only for legal entities. Ordinary people make payments at any time, but no later than December 1 of the following year.

Consequences for failure to meet payment deadlines

The legislation provides for liability for untimely compliance deadline for payment of transport tax (in 2016 and etc.). This is the accrual of penalties. According to Art. 75 of the Tax Code of the Russian Federation, calculation is made according to the formula:

Nt – untimely paid funds;
D – number of overdue days;
R – current refinancing rate.

Penalties are accrued from the day following the expiration date of the payment period. Moreover, every day is taken into account - along with weekends and holidays. The debt is considered non-existent on the day the financial obligations are fulfilled.

In general, the legislation provides for various penalties for non-payment of transport tax:

• imposition of a fine in the amount of 20% or 40% of the debt to the treasury - depending on whether the violation was intentional (Article 122 of the Tax Code of the Russian Federation);
• compensation of debt from the property of the vehicle owner;
• criminal measures (in extreme cases).

Controversial issues

In practice, people sometimes encounter situations that cause difficulties. The question then becomes who is responsible for the violation and what action to take. Let's look at some of them.

The fact that every owner of a vehicle registered in Russia must systematically pay the appropriate tax is stated in the Tax Code of the Russian Federation. The only exceptions are preferential categories of individuals and legal entities for whom the mandatory fee may be waived. Before you pay the duty, you should know how to calculate the transport tax. If the owner for some reason does not use his own car, it must be removed from the state register.

Features of vehicle tax calculation

How is transport tax calculated? The state collects it from any type of self-propelled vehicle equipped with an engine (cars, motorcycles, yachts, helicopters). The calculation is carried out based on the number of horsepower of the machine. If, after registration, the vehicle’s engine was changed to a more or less powerful one, the owner must notify the traffic police located at the place of registration of the vehicle. The authority's employees will enter the relevant data into the vehicle's technical passport. To calculate car tax, in addition to power, you need to know:

• The current tax rate. The law provides for a certain tax amount for each constituent entity of Russia, depending on the year of manufacture of the car, engine size and other parameters (such characteristics are used to determine the coefficients for calculating compulsory motor liability insurance).
• Car ownership period. The owner, when calculating the tax rate, must be based on the vehicle purchase document, which indicates the date of the transaction.
• Tax base data. A vehicle powered by an engine has power determined by horsepower. This information can be found in the STS or PTS.
• Increasing factor. It is assigned if the cost scale of the car exceeds the mark of three million rubles.

For individuals

How to correctly calculate transport tax for Russian citizens? According to current legislation, the rate for individuals is calculated directly by the tax office. Russians must independently submit information to the authority about the purchase of cars and other self-propelled vehicles. Transport tax rates for individuals and organizations are the same. The only exceptions are the benefits provided for certain categories of institutions and citizens.

For legal entities

Transport tax is mandatory not only for citizens of the Russian Federation, but also for legal entities. Institutions make payments to the regional budget at their location (registration). A special feature of the transport fee for legal entities is the independent calculation of the amount of the duty. Since this fee relates to the expenses of the organization, using the taxation scheme “income minus expenses”, at its expense it is possible to reduce the amount of single tax paid by a legal entity. If the amount of the transport duty exceeds the obligations, you do not have to pay a single fee at all.

To calculate the tax on a car, you need to take into account the current rate (depending on the power of the car), the tax base and the reporting period (full 12 months). Regional regulations may provide for certain coefficients that should be taken into account when calculating. They help adjust the tariff depending on age, price of transport, category of car owner. Some beneficiaries are generally exempt from paying transport tax.

In addition to the annual fee payment, legal entities can make advance payments within 12 months of the reporting period. Afterwards, their amount is deducted from the main collection amount. As a rule, the advance payment is ¼ of the total fee. Organizations annually submit a transport tax return to the National Insurance Fund. There, legal entities can calculate the compulsory motor liability insurance policy. The declaration form regularly undergoes some changes, which can be tracked on the official website of the National Insurance Fund.

Transport tax rate by region for 2019

Since this type of tax levies is regional, the rates in different regions may differ. Despite the fact that the amount of duties is set and adjusted by individual constituent entities of Russia, the state sets a tax rate limit. Thus, transport duties fixed in the regions may be more or less than the established state limit, but no more than ten times.

Taxes in Russia are calculated for each type of transport separately. Regions have the right to apply established or change rates. In addition, differentiated duty rates may be used locally, varying depending on certain factors (type, age, class of transport). In 2019, the Russian government did not increase the transport tax, so rates remained virtually unchanged. Below is a table of new transport tax rates for some Russian cities.

Calculation formula

To understand how much to pay for transport, you need to multiply the current rate by the power of the car, expressed in horsepower. In addition, the calculation will require the age of the car. It is calculated from the year of manufacture to the present day. For example, if a car was produced in January 2013, then in January 2019 it will be 2 years old. If the car has been owned for less than a year, a reduction factor is used. To determine it, the number of months of car ownership is divided by 12 months. Example: 6:12=0.5.

The price of the vehicle is also taken into account. The website of the Ministry of Industrial Trade of the Russian Federation published a list of cars whose cost is more than 3 million rubles. This list is updated annually until March 1st. According to current news, the Ministry of Industry and Trade will now independently monitor vehicle prices in order to avoid deception by unscrupulous car owners who deliberately underestimate the figure. The general formula for calculating the amount of transport tax looks like this: tax base*car power*tenure period.

An example of calculating the tax amount for a car

Kuznetsov owns a VAZ Priora car, registered in Voronezh. The engine power of the car is 98 horsepower. Having opened the table of tax rates in this area, we will see that with a Priora power of up to 100 hp, the figure is 20 rubles. In this case, the amount of transport tax that must be repaid by Kuznetsov will be equal to: 20 rubles * 98 hp = 1960 rubles. in year.

Transport tax is calculated based on the technical parameters of the vehicle. Tax authorities receive information about transport from traffic police officers. The transport tax replaced several existing taxes at once: for the use of roads, for air vehicles and the tax on transport owners.

The essence of the transport tax in its modern version is that each transport owner pays for the use of federal roads and pays for environmental pollution.

After the tax office receives information about transport from the traffic police, its specialists independently calculate the amount of tax for individuals. persons

Every year, the tax inspectorate sends out notifications to taxpayers, which indicate the payment deadline and the amount of the tax. The notifications contain payment details and information for the past year.

For example, in 2013 it was necessary to pay tax for 2012 and so on. Accordingly, January 30, 2018 is the deadline for submitting the declaration for 2018.

By what date must the payment be due to a private individual?

Tax payment deadlines are set by local authorities. Last year, the authorities of municipalities and constituent entities of the Russian Federation had the opportunity to adopt and establish new deadlines for the payment of transport tax, which were to come into force on January 1, 2018.

Previously, the payment deadline ended on November 1. If such a date has not been set by local authorities, then payment must be made no later than October 1 of the following year.

Payment terms for some regions of the country are shown in the table below:

The taxpayer is obliged to pay transport tax at the place of registration of his vehicle.

Transport tax is paid only after notification is received. And the obligation to pay transport tax arises no earlier than the date of receipt of this notification (clause 3).

Advance payment deadlines

Transport tax is essentially a regional tax. Therefore, the payment deadlines for both the tax itself and advance payments are set by local authorities. In Moscow, for example, advance payments are not provided for at all.

Advance payments are made to the budget at the location of the vehicle:

For both advance and annual payments, tax payment deadlines are set at the regional level.

The state, through the Tax Code of the Russian Federation, can only recommend that at the end of the year the tax should be paid no earlier than February 1 of the next year. There is no need to pay transport tax before this date.

Responsibility for delay

For non-payment or late payment of transport tax, the taxpayer faces administrative liability in the form of fines or penalties.

If, due to inattention, a person does not pay or does not fully pay the tax, then a fine is imposed on him, which is 20% of the tax amount.

But if it is proven that a person deliberately evaded paying tax, the amount of the fine increases to 40%.

However, before imposing a fine, the violator is charged a penalty (1/300 of the refinancing rate on the day of delay).

If, after penalties or fines are assessed, a citizen continues to ignore paying the tax, then he will face legal proceedings.

You can check the existence of debt by visiting a tax office or the website of this organization. You don't need to wait for a notification to do this.

Having discovered debts, you can pay them off immediately with minimal unpleasant consequences for yourself.

Debt repayment requirements

The amount of transport tax that a citizen must pay is indicated in the tax notice. It has a prescribed form and is sent directly to the payer.

If a tax notice is not received and, as a result, the tax is not paid, then citizens are obliged to inform the tax authorities about the transport that is at their disposal.

The law came into force in 2018. Therefore, if information is provided in the current and next years, the tax authorities will not charge tax for the previous 3 tax periods.

Information should be provided to the inspectorate only once a year: by December 31 of the following year.

Tax notices are transmitted to individuals in the following ways:

• personally against signature;
• by registered mail;
• in electronic format.

What is the statute of limitations

Sometimes disputes and issues arise between tax authorities and private individuals that certainly require resolution. One of them is by individuals.

In addition, people want to know whether there is an “amnesty” for this tax and what the tax authorities’ demands for payment of transport tax are based on.

Often, tax specialists discover arrears only several years after the due date for payment. In this case, the taxpayer receives a tax payment notice for several years.

According to the amendments that were made to the tax code of the Russian Federation, the tax inspectorate can make a claim only for 3 tax periods.

In other words, the person who received the notice must pay tax only for the previous 3 years.

Let's look at an example: Let's say in 2013 a notification was received about payment of tax for the period from 2008 to 2012. In this case, the taxpayer has the right to pay only for 2010, 2011 and 2012. For the rest of the period, the tax service does not have the right to demand payment.

Only after receiving the notification, the taxpayer becomes obligated to pay the tax, but not before.

If the taxpayer does not pay the tax on time, the inspectorate has the right to collect the tax.

A notice of payment of the identified arrears must be sent to the taxpayer within three months from the date of its discovery.

To fulfill the tax request, 10 days are given from the date of its receipt. In case of failure to pay within these deadlines, the tax office may file a claim in court.

How do individual entrepreneurs get paid?

An individual entrepreneur is required to periodically submit reports and pay transport tax. The amount of tax depends on the tax regime adopted by the entrepreneur and the type of activity.

The collection procedure, deadlines for reporting and payment of transport tax (usually quarterly) are established by municipalities or regional authorities.

An individual entrepreneur can pay tax from a current account.

This form of payment has its advantages:

• savings on commissions;
• saving time (you do not need to personally visit a financial institution, but you can pay via the Internet).

If an entrepreneur, individual or organization uses a vehicle by proxy, then the owner of the vehicle remains the tax payer.

At the same time, the one who uses this transport must inform the tax office that the vehicle is used by proxy.

The Tax Code of the Russian Federation () states that the amount of transport tax is calculated by tax inspectors.

This removes certain responsibilities from the taxpayer and shifts them to the tax authorities, but at the same time, the payer should double-check the data received from the tax authorities. Caution, attentiveness and control in this matter will not hurt at all.

Transport tax, like other taxes, is very important for an individual.

Therefore, in order to avoid problematic situations with tax office employees, you should not ignore it; it is also not advisable to submit incorrect information about the vehicle or simply “forget” to pay. This issue needs to be monitored with all the seriousness of a responsible person.

Video: The deadlines for paying property and transport taxes from individuals are approaching

Each owner of a vehicle (VV) is obliged to make annual payments established by law - transport taxes (TN). It does not matter whether the object of taxation is registered for an individual or a legal entity. It does not matter whether the owner operates the vehicle or whether it is simply parked in the garage. The main condition is registration of the taxable object with the State Traffic Inspectorate in the name of the appropriate person.

Initially, it is necessary to define the main terms used. The taxpayer is a person or organization for which 1 or more vehicles are registered with the State Traffic Inspectorate.

It should be noted that the concept of vehicle includes not only cars, but also motor vehicles, water and air transport (yachts, motor boats, airplanes, helicopters, etc.). In general, all those vehicles that are designed to transport people or goods, move without assistance and have sufficient engine power. And for the operation of all these vehicles it is necessary to regularly pay fees to the state.

The deadline for transferring fees varies depending on who the vehicle is registered to - a citizen or an enterprise. You need to know this feature. Failure to pay or late payment of technical requirements leads to the application of sanctions - the accrual of penalties, the imposition of fines and some other measures.

Features of transport tax

The difference between TN for physical and legal persons consists not only in the timing of payment, but also in the order of its accrual. For citizens, the procedure for paying TN is quite simple. Each vehicle owner receives a notification in their mailbox within the prescribed period - no later than a month before payment - containing detailed information about the amount of payment. In this case, all the nuances are taken into account - the power of the vehicle, its category and duration of ownership. If a person owned the taxable object for several months, then he will have to pay only for the actual time during which the vehicle was owned.

For legal entities For individuals, the process is significantly complicated by one circumstance - the enterprise is obliged to independently calculate the amount of payment, submit a declaration and pay the tax within the period established by law. This function is usually performed by the accounting department.

You need to know that some categories of persons are exempt from paying TN. The list is specified in paragraph 2 of Art. 358 Tax Code of the Russian Federation. This list includes:

1. Low-power motorboats (engine less than 5 hp).
2. Rowing boats.
3. Cars for disabled people up to 100 hp
4. Agricultural machinery.
5. Vehicles that have been stolen.
6. Drilling ships, etc.

All calculations are made in strict accordance with the Tax Code of the Russian Federation.

How to pay

Only round sums are subject to TN payment - kopecks are rounded up to rubles. For example, TN is equal to 1234 rubles. 67 kopecks In accordance with the rules of mathematics, the taxpayer will be required to transfer 1235 rubles. The calculation of the size of the fuel charge is made based on the data provided by the State Traffic Inspectorate employees.

Sometimes physical persons do not receive notifications, although a vehicle has been registered for them. This situation usually arises immediately after the purchase, because the Federal Tax Service has not yet received information about the change of owner. Then the TN is sent to the previous owner, which leads to some problems. The former owner needs to contact the traffic police or the Federal Tax Service and solve this problem, and the new owner needs to notify the tax authorities about the purchase of the vehicle.

Thus, citizens are obliged to independently notify the Federal Tax Service of changes in ownership rights, that is, when selling or purchasing a vehicle.

The notification sent to citizens contains complete information about the amount of payment, taxpayer, tax base and repayment terms.

You can receive a receipt not only by mail, but also in some other ways:

1. By personally contacting the Federal Tax Service.
2. In your personal account on the official portal of the Federal Tax Service on the Internet.
3. By e-mail, if the person has indicated this method of communication as current.

If a notification is sent to a citizen by registered mail, then the person is automatically considered notified 6 days after sending. If this document is not received within the appropriate time frame, the person should independently worry about timely payment of the TN. He needs to make a request to the Federal Tax Service to provide a payment receipt.

Transport tax payment deadline 2018

The deadlines for paying TN, as already mentioned, are divided depending on the category of owner. Accordingly, physical individuals need to pay at one time, and businesses at another.

The repayment periods for TN for citizens are fixed in the Tax Code of the Russian Federation and are not subject to change. Organizations make this payment in accordance with regional legislation, so it is impossible to name a single date that would be valid throughout the country. For example, in Moscow it is February 5th.

In addition, advance payments have been established in some constituent entities of the Russian Federation. The timing and process of their repayment are also governed by local regulations.

Deadline for payment of transport tax for legal entities

The procedure for paying TN for enterprises is largely regulated by local legislation. Therefore, the terms vary depending on the location of the legal entity. faces. To find out the exact time, you should refer to the standards adopted in a specific subject of the Russian Federation.

However, there is a limitation - the repayment deadline cannot be set earlier than February 1st. This rule is enshrined in the Tax Code of the Russian Federation. If this day is a weekend or holiday, which happens quite rarely, then the deadline is postponed to the first working day.

In addition, in some regions legal entities. persons are required to make advance payments. They are listed at the end of each quarter and calculated using a special formula. Deadlines are also set out in local legislation. But it should be noted that if the law does not stipulate the need to make preliminary payments, then the legal entity. the person does not have to pay them.

To calculate TN for legal entities. individuals need to know certain quantities:

1. Tax rate (TS) is set by the constituent entities of the Russian Federation, therefore it depends on the territorial location of the legal entity. faces.
2. Tax base (NB) - the power of the power unit, expressed in hp. Indicated in the PTS.
3. Ownership coefficient (Kv) - used to calculate TN, provided that the vehicle was removed or registered during the tax period.
4. Increase coefficient (Kp) - applicable to “luxury” cars, the cost of which is more than 3 million rubles. The full list is established by order of the Ministry of Industry and Trade of the Russian Federation.

Thus, the formula looks like this - NB * NS * Kv * Kp. Coefficients must be taken into account if there are reasons for their use.

Deadline for payment of transport tax for individuals

All citizens of the Russian Federation have the same repayment period for TN. Applicable to the current year - this is 12/01/2018. It should be taken into account that this year the TN for the past year is being repaid.

Before the established time, the citizen must receive a receipt. If this does not happen, then it is necessary, without delay, to take the appropriate measures mentioned above. After this, you need to check the payment amount - no one is immune from errors in calculations - and information about the vehicle. Sometimes it happens that people receive a TN when the car has already been sold for several years or even scrapped. If there are incorrect data, you need to urgently correct them by contacting the Federal Tax Service. It must be remembered that TN comes for the past year, so it is important to take into account the situation with movable property in the past.

You can repay the payment via TN in any convenient way:

1. The simplest and most obvious is by presenting a receipt at a bank branch.
2. In the self-service hall through the terminal.
3. If the person has access, then using the Internet banking system.
4. From your personal account on the Federal Tax Service portal.
5. Using modern electronic payment systems - Yandex.Money, WebMoney, QIWI, etc.
6. Using the services of specialized sites that allow you to track information about tax debts.

It should be noted that if a citizen purchased a vehicle in 2018, then the tax on it will only be received in 2019. In this case, the size of the TN corresponds to the number of full months of actual ownership, that is, if the vehicle is used for less than 1 year, the payment amount will be reduced.

There are certain calculation rules. If the vehicle was registered at the State Traffic Inspectorate on the 15th or earlier, then you will have to pay for this month, but if registration took place later, then this period is not taken into account in the calculations.

For example, a citizen purchased a car on April 16, 2018. Its power is 120 hp. (this is the tax base). Let’s say the tax rate in the region for this vehicle is 25 rubles. The tax amount will be NB * NS = 3000 rubles. However, the vehicle was owned by this citizen not for the entire year, but for 8 months. April will not be counted. Therefore, it is necessary to use a special coefficient - the number of months of actual ownership/12 months in a year. Accordingly, the amount will change downward - 3000 * 8/12 = 2000 rubles.

Deadline for payment of transport tax advances

Advance payments, or, in other words, preliminary payments, are enshrined in regional regulations. They apply only to legal entities. persons, but do not apply to citizens. That is, physical. persons repay only the amount indicated in the notice, and nothing more.

Preliminary payments are made for each quarter of the year. Approximate dates:

• April 30
• July 31
• October 31

They can be changed by the laws of the constituent entities of the Russian Federation, or not introduced at all. To clarify this issue, you must do one of the following:

1. Send a request to the Federal Tax Service for up-to-date information.
2. Go to the Federal Tax Service portal on the Internet and use a special service.

This must be done in any case, since late payment will result in penalties.

Enterprises are required to calculate the amount of the payment, as well as the TN itself. The calculation process is practically the same. The only thing is that from the total amount of TN it is necessary to allocate a fourth part, which corresponds to the duration of one quarter.

Ultimately, the formula looks like this: ¼ * NB * NS * Kv * Kp. There is no need to submit a declaration for advance payments. However, their size is reflected in it during the annual report.

Statute of limitations for payment of transport tax

TN is a mandatory payment, exemption from which can only be obtained if you have any benefits. However, many people ignore the established rules and do not extinguish it on time.

If the money is not received by the Federal Tax Service within the prescribed period, the following measures may be taken:

1. First of all, for each day of delay, a penalty will begin to accrue, the amount of which depends on the size of the debt and the value of the key rate of the Central Bank of the Russian Federation.
2. Tax inspection.
3. Seizure of accounts of unscrupulous taxpayers.
4. Deduction of unpaid amount from salary.
5. Prohibition to cross the border of the Russian Federation.
6. Seizure of money or property.

Failure to pay TN leads to administrative and criminal liability. The latter occurs if a person has received a written demand to repay the debt. If such a notice is ignored, the taxpayer is subject to criminal liability in accordance with Art. 198 for physical persons and art. 199 for enterprises of the Criminal Code of the Russian Federation.

Initially, the Federal Tax Service sends a notification to the citizen about the existence of a debt. It must include the following information:

1. Amount of debt.
2. The amount of penalties.
3. Time allotted for repayment.
4. Warning about liability for failure to fulfill obligations.

The deadlines for sending such a requirement are established by the Tax Code of the Russian Federation:

1. 3 months from the date of discovery of the debt, if the arrears are more than 500 rubles.
2. 1 year from the same period, if the arrears are less than 500 rubles.

If the document does not contain any other information about the timing of repayment of the arrears, then the person has 8 working days from the date of its receipt.

If a citizen has not responded to this document in any way, then tax inspectors most often resolve the issue in court. Usually the arrears are paid off with the help of the debtor's property. If the court decides in favor of the taxpayer, then the period of claim will eventually expire and release him from liability.

The time during which the Federal Tax Service can go to court is regulated by Art. 48 Tax Code of the Russian Federation:

1. 6 months from the date of completion of the requirement to repay the TN, if the amount is more than 3,000 rubles.
2. 3 years from the same moment, if the amount is less than 3,000 rubles.

If the debt increases due to penalties to 3,000 rubles, then the rule of 6 months is applied to it from the moment the specified amount is reached. The statute of limitations can be extended in court if there are good reasons for doing so.

The Federal Tax Service informs internal authorities about the crime, and they, in turn, consider its composition:

1. Providing falsified data.
2. Failure to submit a declaration or its submission after the assigned deadline.
3. Concealment of funds intended to repay TN.

After this, accounts may be frozen, a loan may be issued, or a ban on crossing the borders of the Russian Federation may be imposed.

If the payment amount is less than it should be, then a fine may be imposed, which ranges from 20 to 40% of the total amount.

The accrual of penalties can be appealed in court if there are compelling reasons.

However, there is a certain statute of limitations. In relation to TN, this period is 3 years. After this time, employees of the Federal Tax Service do not have the right to apply any compulsory sanctions. For example, in 2018, the Federal Tax Service may collect debts for 2015, 2016 and 2017. But tax officials rarely make such “mistakes.” Therefore, most likely, as soon as the deadline for paying the TN is missed, authorized persons will immediately take the necessary measures.

To avoid problems with the Federal Tax Service, the vehicle should be deregistered in certain situations:

1. If it is idle.
2. Damaged in an accident and cannot be restored.
3. Written off from the company's balance sheet.
4. It was stolen.

If this is not done, then notifications about the payment of TN will still be received by citizens, and for legal entities. individuals will remain obligated to provide declarations and pay off debts.

When a vehicle is stolen, you must take a certificate proving that a crime has been committed and send it to the Federal Tax Service.

Finally, when paying for TN, you need to remember an important nuance - payment processing by the banking system can take several days, so it is best to do this in advance. Otherwise, there is a high risk of delay, which, in turn, will entail the accrual of penalties and the application of penalties.

Thus, the procedure for repaying TN for individuals. persons is quite simple. Organizations face some challenges, but a good knowledge of the current legislation will help solve the problems. Moreover, you can find a lot of useful information on the Internet.

Today we will look at the transport tax for Moscow. Let's analyze the tax rates for payment of transport tax and find out what deadlines exist for paying the tax. We will also look at common mistakes when paying transport tax and answer the most common questions.

About transport tax

The transport tax began to be collected on the territory of the Russian Federation in 2003. The need to pay it is argued by the fact that vehicle owners cause harm to the environment and roads during their operation. For the same reasons the following were indicated:

• payments for negative impact on nature,
• toll,
• excise taxes on fuel and lubricants and car production.

This tax is regulated by Chapter 28 of the Tax Code of the Russian Federation, which states:

• list of taxable modes of transport,
• the procedure for calculating the tax base and the amount of tax to be transferred,
• level of rates (which local authorities should be guided by when approving rates for the region - the rates specified in the Tax Code of the Russian Federation and those established by local authorities should not differ more/less than 10 times),
• tax period for individuals and legal entities.

Federal laws have approved the rules for payment of transport tax by major taxpayers; there are separate procedures for them.

The jurisdiction of legislative authorities in various constituent entities of Russia includes:

• range of transport tax rates by region,
• reporting rules,
• deadlines for transferring funds to the subject’s budget,
• categories of citizens and organizations entitled to tax benefits.

Some regions have adopted laws according to which transport tax should not be paid by drivers of electric vehicles, and owners of cars with a hybrid engine (running simultaneously on gasoline and electricity) will be required to transfer to the regional budget exclusively the amounts calculated for “gasoline” horsepower of transport.

The following are subject to this tax:

• cars and trucks, buses, motorcycles;
• yachts, boats, towed vessels;
• airplanes, helicopters;
• other types of vehicles listed in Art. 358 of the Tax Code.

The tax period for transport tax is a calendar year.

The tax base is calculated based on the characteristics of the vehicle:

• for vehicles driven by an engine, the tax base is calculated based on its power (in horsepower),
• for machines whose power is indicated in kilowatts, each kW is equivalent to 1.3592 hp,
• for aircraft with jet engines, the tax base is calculated based on the number of kilograms of thrust,
• for towed vessels, the tax base is calculated on each registered ton of gross tonnage,
• Also, for some types of transport, the tax is calculated per vehicle unit.

Transport tax for Moscow: payment by individuals

For individuals and individual entrepreneurs, there is no need to independently calculate the amount of transport tax to be paid - tax officials will do this for them. These categories of transport owners only need to wait to receive letters notifying about the transfer of tax amount. The calculation results can be double-checked using a special program on the official website of the Federal Tax Service. If you do not agree with the amounts indicated in the notice, you can try to appeal them by visiting the tax office.

Individuals are also not required to submit any transport tax reports - they do not fill out declarations, unlike organizations. The tax amount is paid for the use of the vehicle over the past year (That is, for 2017, the tax will be transferred to the regional budget only in 2018).

Citizens are required to report the following situations to tax authorities:

• the car is listed as stolen (from the month the Federal Tax Service learns about the theft of the car, it will stop sending letters calculating the tax for transfer);
• sale of vehicles (tax will be levied on the former owner until the new driver goes through the process of registering a car with the traffic police in his name);
• purchase of a vehicle using borrowed funds from a banking institution (transport tax will be calculated from the date of registration of the vehicle with the traffic police).

You can pay transport tax using the service of the State Services website, or by non-cash payment through a banking institution. Remember that it is prohibited to transfer money to pay taxes from someone else’s bank card (to fulfill another person’s tax obligations). For example, a husband does not have the right to pay off his wife’s tax debt.

Transport tax for legal entities in Moscow

Legal entities calculate the amount of tax for the transport they use themselves. In addition, they are assigned the obligation to fill out tax return and entering data on the transfer of transport tax into accounting registers. If an error is discovered in a tax return that has already been submitted, the organization is obliged to recalculate the amount payable and submit an updated return, in which case it will most likely be able to avoid consequences.

From July 3, 2016 it became possible to reduce the amount of this tax on heavy trucks for 2016-2018. on the amount of funds transferred to the budget to compensate for damage caused to the road surface.

Organizations pay transport tax based on information from accounting registers. Moscow companies do not make advance payments throughout the year, and the transport tax itself is paid to the Moscow city budget once a year. Legal entities submit reports at the same time they make tax payments - no later than February 5 of the year following the reporting period. In case of transfer of too large an amount, the tax authorities, at the choice of the taxpayer company, will either offset the amount against future transport tax payments or return the excess money to the bank account.

Transport tax benefits in Moscow

Before considering the list of citizens and organizations entitled to partial or complete exemption from the transfer of transport tax amounts, let’s figure out which transport is not subject to this tax in any case:

• ships entered in the Russian International Register of Ships;
• transport involved in freight and passenger transportation (across the river or sea, as well as by air);
• offshore drilling vessels, platforms (floating and stationary);
• airplanes/helicopters operated by medical or sanitary services;
• machines used in agriculture for raising livestock or growing crops;
• rowing boats;
• bicycles, scooters, scooters, etc.

Table of transport tax rates for Moscow

Transport tax rates are approved in Moscow by calculating them based on engine power data, and the higher the power of the machine, the greater the amount of tax the taxpayer must pay to the budget. Motor power is measured in horsepower.

Deadlines for payment of transport tax in Moscow

There are the following deadlines for paying transport tax in Moscow:

Remember that since 2016, changes regarding the deadlines for paying this tax have come into force, and now the deadline for transferring funds is December 1, whereas previously citizens were required to make payments before October 1.

Legislative acts on the topic

Legislative acts are represented by the following documents:

Common mistakes

Mistake #1: The owner of a car registered in Moscow does not pay transport tax on the basis that after an accident he does not use the vehicle.