In domestic legislation, transport tax is allocated section No. 28 in the Tax Code. This year, the transportation fee is related to regional types of collection, which means that, in addition to federal beneficiaries, at the regional level, authorities can prescribe additional benefits or completely exempt car owners from paying. Entering benefits directly depends on local authorities.
Most often, they are introduced for certain categories of citizens, for example, for war veterans and the Great Patriotic War, heroes of Russia, Chernobyl victims, invalids and large families. In addition, certain categories of transport may exempt from such a so-called road tax because of its low power or for other reasons. The main thing in this case is to keep in mind that for each region there are privileges, as well as full exemption from paying tax. Also, many are interested in tolls in Russia. So, we will consider in more detail all these questions. Recall that all material is for guidance only.
Who is required to pay?
The toll is compulsory regional tax, which must be paid by vehicle owners in favor of the budget of the subject of Russia. Groups of citizens who are required to pay this fee are given in chapter No. 357 of the Tax Code. Thus, according to the current legislation, taxpayers are recognized as taxpayers for citizens who have registered certain vehicles recognized as objects of taxation. The following vehicles are recognized by them:
- Cars and cars.
- Scooters and motorcycles.
- Buses and other self-propelled mechanisms based on caterpillar, as well as pneumatic travel.
- Helicopters and airplanes.
- Motor ships along with yachts, sailing ships and boats.
- Motosleds and snowmobiles.
- Motor boats, as well as jet skis, other water, and, in addition, air vehicles.
Any organizations must independently calculate the toll, both the amount of tax and the size of the advance payment. In this case, the total amount is calculated at the end of the tax period separately for each unit of transport. For these purposes, the corresponding tax base is multiplied by the tax rate. Advance payment is determined as a quarter of the above work. The amount that subsequently falls into the budget is calculated in the form of the difference from the deductions of advance payments from the total value of the accrued tax.
Terms for payment
Taxpayers pay the vehicle road tax to the budget according to the location of the vehicle. Institutions make advance payments during the allotted time. They are calculated at the end of each reporting period of time in the amount of one-fourth of the product of the tax base, toll rates and benefits.
The deadlines for making advance payments and tax at the end of the reporting period are set in accordance with the law of the subject of the Russian Federation. Be that as it may, the due date for the toll calculated on the basis of the period cannot be earlier than the first of February of the year that follows the deadline.
Taxpayers, who are individuals, pay the fee on the basis of a corresponding notice, which is sent by the authority. Starting from last year, individuals must do this no later than the first of December of the year that follows the expired tax period. Before, the due date was October.Thus, it turns out that the toll for the last year should be paid by citizens no later than December 1, 2017 at the established rates. But how much?
How to calculate the fee for 2016 and 2017?
The procedure, as well as the timing of payment of tolls, is regulated by Russian law. Payment is made by taxpayers directly to the local budget. The amount of the fee depends on the number of months during which the vehicle was operated. The tax rate is determined by the laws of the constituent entities of Russia. At the same time, subjects are entitled to differentiate rates based on engine power. The gross tonnage of the vehicle is also taken into account per horsepower. It should be noted that when establishing useful lives, the calculation is made as of January 1, 2018. It is interesting to note that the answer to the question of how to pay tolls through the ERIP can be obtained from 2016.
Tax base and calculation
So, the objects of taxation are vehicles, regardless of whether they are land, water or air. Individuals must pay a fee for motorcycles, cars and other vehicles that are related to personal use. We must not forget that the collection, among other things, is also subject to boats along with snowmobiles, motor boats and jet skis. At the same time, the taxable base acts on which the amount of payment received to the budget directly depends on the calculation of the fee. The size of the base itself depends on the type of transport. The following factors are taken into account:
- In the event that the vehicle is equipped with an engine, the basis for the calculation is power, which is measured in horsepower.
- In the event that the air or water vehicle is not equipped with an engine, for example, floating cranes, landing stages, and so on, then the collection is calculated based on the value of the gross tonnage. In this situation, register tons are the unit of measure.
- In exceptional situations, they take the base as the unit of the vehicle for calculations.
Higher collection rates for expensive cars
For two years now, the tax authorities have been applying increased toll ratios for expensive cars whose price exceeds three million rubles. Thus, the coefficients are as follows:
- The coefficient "1.1" is used for cars, whose average cost is from three to five million rubles. The coefficient is applied if three years have passed since the year of issue.
- The coefficient "1.3" is used for cars, whose average cost is from four to five million rubles. The coefficient is applied if twenty-four months have passed since the year of issue.
- The coefficient "1.5" is used for cars whose average cost is from three to five million rubles. The coefficient is applied if no more than one year has passed from the year of issue.
- The coefficient "2" is used for cars whose average cost is from five to ten million rubles. The coefficient is used if no more than five years have passed from the year of manufacture.
- The coefficient "3" works for cars, whose average cost is from ten to fifteen million rubles. The coefficient is applied if no more than ten years have passed from the year of manufacture.
- Coefficient "3" for cars, whose average cost is from fifteen million rubles. Moreover, no more than twenty years should pass from the year of manufacture.
When is the inspection fee charged? About it below.
Federal benefits
Federal benefits include those specified in section No. 358 of the Tax Code.Thus, the legislation reflects the categories of transport, and not just automobile, which cannot be taxed. So, these include the following vehicles:
- Boats with oars.
- Specially equipped cars that are designed for the disabled. Moreover, the engine power of such a tool should not exceed one hundred horsepower.
- Sea, and, in addition, river vessels that carry out fishing.
- Cargo, and, in addition, passenger ships that are designed to transport citizens by sea or river. In this case, the listed vehicles must belong to a specialized agency that carries out such transportation.
- All kinds of specialized agricultural-type equipment, from tractors, self-propelled combines, ending with cattle and milk trucks, as well as machines for transporting fertilizers and birds. Moreover, all types of transport should be registered in the name of the organization that carries out agricultural activities. In the event that this transport is used for other purposes, then the tax must be paid.
- Transport, which is owned by the executive authorities and is used for operational work involving the military, as well as activities equivalent to that.
- Stolen or those that are wanted by cars. But at the same time, you must have a document available that will confirm the fact of loss. Corresponding paper is issued by authorized bodies.
- Helicopters, as well as aircraft owned by medical facilities and sanitary services.
- Various vessels according to the register.
Regional benefits
As noted earlier, for each region there is a list of benefits for the payment of transport tax. In order to find out what benefits of tolls are relevant for a particular region, you need to contact the local tax service directly, where you must provide a full list of benefits.
In the event that it turns out that a person falls into one or several categories at once, it is required to apply with a personal application for the provision of benefits. In this statement, you must provide a link to a section of regional legislation, on the basis of which a citizen is granted a privilege. In addition, you must specify which vehicle the person owns. In this case, a mark with the registration number of the vehicle and so on is required to be communicated. You will also need to attach all copies of documents that confirm the fact that the person is the legal owner of the vehicle. It will also require copies of a document that confirms the identity of the owner and his rights.
All citizens who are entitled to benefits, with the existence of several objects of taxation, as a rule, are exempted from paying tax on one of the vehicles at their personal discretion.
Benefits for Senior Citizens
Pensioners are considered the most common group of citizens who have a chance of receiving benefits for paying this fee. In this case, a number of different restrictions are often introduced that relate to the vehicle itself.
For example, in St. Petersburg, a pensioner will not pay a fee at all if his car belongs to domestic production with a release before 1991. In addition, taxation does not apply to boats, motor boats or other water transport categories whose engine power does not exceed one hundred and fifty horsepower. The exception is jet skis, as well as yachts and sailing ships.
In turn, in the Novosibirsk region, old-age pensioners also have the right to benefits that are established by regional authorities.For example, motorcycles and scooters are completely exempted from the transport tax if their engine capacity does not exceed forty horsepower. In addition, a twenty percent discount on the tax rate, which is valid this year, also applies to any categories of cars whose capacity does not exceed one hundred and fifty horsepower. A five percent discount applies to self-propelled vehicles and all kinds of installations in the form of vehicles or tracked vehicles.
On January 1, 2014, a toll was introduced during technical inspection in Belarus, the payment of which allows the vehicle to participate in traffic.
Since the tax is paid during the inspection, accordingly, payment can be made annually, once every two years or twice a year. For vehicles undergoing inspection once every two years, the duty must be paid once in double amount.
What if the machine is not in use?
Some car owners often ask themselves what to do if they don’t use the car, in which case they should pay a tax. For example, a car can be under repair for a long time either at a parking lot or just stand in a garage. That is, in fact, the owner of the vehicle does not apply for any purpose. The answer is the following: given that, according to the documents, the citizen still owns the car, the obligation to pay a fee for it also lies with him. In other words, the fact of using the machine in this case does not matter.
When is the tax charged if the car was purchased on credit?
A citizen is considered a payer of the fee immediately from the moment the account is entered in the traffic police register. These or other conditions of the loan agreement in this situation do not matter. The same applies to cars in custody or in a criminal case as evidence. The main criterion in this regard is the fact of deregistration from the traffic police. In the event that the car is registered, then it is necessary to make transfers for the transportation fee to the budget. That is the law.
Thus, the Tax Code provides for the cessation of the collection of transport fees only in situations when a vehicle, which is located in the database of the registration authorities, is deregistered. There are no other grounds for stopping the collection of this type of tax, with the exception of cases of theft or the appearance of rights to benefits. By the way, the toll in Belarus is carried out separately also from the inspection.
