On April 16, 2015, some changes were made to the Law on Transport Tax in the Khanty-Mansi Autonomous Okrug. In this article we will try to consider the main provisions related to taxation in this autonomous region, the terms during which it must be paid, as well as the benefits that are available.
Tax rates
This law establishes transport tax rates in the Khanty-Mansi Autonomous Okrug, which are directly dependent on the type of vehicle, as well as on the declared power, traction or gross capacity based on each horsepower of the engine and so on.
In accordance with the law, certain tariff rates apply.
- For passenger cars, the engine power of which is (for each horsepower):
- less than 100 horsepower (power up to 73.55 kW) - 5 rubles;
- in the range: 100 - 150 horsepower (73.56 kW - 110.33 kW) - 7 rubles;
- in the range of 151 - 200 horsepower (110.34 kW - 147.1 kW) - 40 rubles;
- in the range of 201 - 250 horsepower (with a capacity of 147.2 kW - 183.9 kW) - 60 rubles;
- from 251 horsepower (power from 184 kW) - 120 rubles.
- Transport tax in the Khanty-Mansi Autonomous Okrug for scooters, as well as motorcycles, the engine power of which is (for each horsepower):
- less than 20 horsepower (power less than 14.7 kW) - 8 rubles;
- in the range of 21 - 35 horsepower (14.8 kW - 25.74 kW) - 16 rubles;
- from 36 horsepower (power over 25.75 kW) - 25 rubles.
- For buses whose engine power is (for each horsepower):
- less than 111 horsepower (power up to 89.9 kW) - 35 rubles;
- in the range of 111 - 200 horsepower (81 kW - 147.1 kW) - 50 rubles;
- from 201 horsepower (power from 147.2 kW) - 100 rubles.
- Transport tax in the Khanty-Mansi Autonomous Okrug for trucks. Their engine power is (for each horsepower):
- less than 101 horsepower (power less than 73.55 kW) - 20 rubles;
- in the range of 101 - 150 horsepower (power 73.56 kW - 110.33 kW) - 40 rubles;
- in the range of 151 - 200 horsepower (110.34 kW = 147.1 kW) - 50 rubles;
- in the range 201 - 250 horsepower (power from 147.1 kW to 183.9 kW) - 65 rubles;
- from 251 horsepower (power from 184 kW) - 85 rubles.
- Transport tax in the Khanty-Mansi Autonomous Okrug for other self-propelled vehicles. Including collection applies to machines and mechanisms that have a pneumatic or caterpillar track (for each horsepower).
Motosleds and snowmobiles with engine power (for each horsepower):
- less than 50 horsepower (power less than 36.77 kW) - 20 rubles;
- from 51 horsepower (power from 36.78 kW) - 50 rubles.
Boats and motorized boats, as well as other water-type vehicles, the engine power of which is (for each horsepower):
- up to 70 horsepower (power up to 51.48 kW) - 20 rubles;
- in the range of 71 - 100 horsepower (51.49 kW - 73.55 kW) - 50 rubles;
- over 100 horsepower (power from 73.56 kW) - 140 rubles;
What other transport tax does Khanty-Mansi Autonomous Okrug have? The fee is also levied on yachts and other motor-sailing ships, the engine power of which is (for each horsepower):
- less than 100 horsepower (power less than 73.55 kW) - 140 rubles;
- from 101 horsepower (power from 73.56 kW) - 280 rubles.
For jet skis whose engine power is (for each horsepower):
- less than 100 horsepower (power less than 73.55 kW) - 75 rubles;
- over 100 horsepower (power over 73.56 kW) - 150 rubles.
For towed vessels, for which the gross tonnage (for each ton of the register) should be determined - 140 rubles.
Tax on aircraft, such as helicopters and aircraft (per horsepower), is charged in the amount of 175 rubles.
What other tax rates of transport tax in Khanty-Mansiysk? For aircraft (aircraft) that have a jet engine (for every kilogram of traction) - 140 rubles.
For other aircraft and watercraft that do not have an engine (for each unit of such a vehicle) - 600 rubles.
Established order
Payment of transport tax must be made by the taxpayer at the place where the vehicle is located. Payment is made in favor of the consolidated budget of this autonomous region.
Organizations that are taxpayers must calculate the amount of advance payments of transport tax in the period following the reporting (quarterly).
Are pensioners of Khanty-Mansi Autonomous Okrug pay transport tax? About it below.
Terms of payment of transport tax
Organizations that are taxpayers are required to pay transport tax in the following periods:
- advance payments must be made before the last day of the month following the reporting period;
- the full amount of transport tax for the past period must be paid no later than February 10 of the year following the reporting year.
It is imperative to remember that late payment of tax is fraught with penalties. Therefore, it is better to keep this under control.
Benefits provided for the payment of transport tax in the Khanty-Mansi Autonomous Okrug
Automobile types whose engine power does not reach 151 horsepower, motor scooters and motorcycles whose engine power does not reach 36 horsepower, buses whose engine power does not reach 201 horsepower, freight cars whose engine power is not reaches 201 horsepower, snowmobiles and snowmobiles whose engine power does not reach 51 horsepower, other self-propelled vehicles and vehicles with pneumatic or caterpillar tracks, cat engine power ryh reaches 101 horsepower motor boat type power engine which does not reach the 31 horsepower, boats, engine power reaches 201 horsepower at the rate of 50% of the amount of vehicle tax:
- if they belong to persons who carry out various kinds of economic activities of a traditional nature inherent to small indigenous peoples who live throughout the Khanty-Mansi Autonomous Okrug - Ugra;
- if they belong to associations of persons who carry out various kinds of economic activities of a traditional nature inherent to small-sized indigenous peoples who live throughout the Khanty-Mansi Autonomous Okrug - Ugra.
The privilege rate can be used by the first category of taxpayers mentioned above to only one vehicle from each listed vehicle category.
The privilege rate can be used by the second category of taxpayers mentioned above to only one vehicle from each listed vehicle category, at the rate of one unit for four employees of the association of persons. What are the benefits of transport tax for pensioners in the Khanty-Mansi Autonomous Okrug? This is a common question.
It is worth noting that the provisions of this clause on benefits apply to legal entities that have any legal form provided for by the Civil Code of the Russian Federation, to citizens who carry out entrepreneurial activities as individual entrepreneurs, as well as to individuals.
Traditional activity for Khanty-Mansi Autonomous Okrug
The basis that allows applying the transport tax benefits in the Khanty-Mansi Autonomous Okrug described in this clause is the implementation by legal entities, individual entrepreneurs, and individuals of such economic activity that is traditional for the Khanty-Mansi Autonomous Okrug. The types of such activities include:
- reindeer husbandry;
- horse breeding;
- commercial hunting;
- fishing;
- gathering;
- other economic activity, which is traditional for small indigenous peoples who live throughout the Khanty-Mansi Autonomous Okrug - Ugra.
It should be borne in mind that the type of traditional activity should be provided for and also approved by law by the Government of the Russian Federation. That is, the type of activity should be listed in the list of types of economic activity, which are traditional for indigenous peoples of small numbers in the Russian Federation. This is regulated by the Khanty-Mansi Autonomous Okrug Transport Tax Law.
How can you confirm your activity?
To confirm the fact that a legal entity, an individual entrepreneur is engaged in precisely economic activity, which is traditional for small indigenous peoples, in the following ways:
- the presence in documents of a constituent nature of information that this legal entity carries out one or more types of economic activity that is traditional for small indigenous peoples who live throughout the Khanty-Mansi Autonomous Okrug - Ugra;
- the presence of extracts from the state register of organizations that carry out economic activities of a traditional nature, as well as those engaged in traditional trades, which are inherent in the small indigenous peoples of the North and the Khanty-Mansi Autonomous Okrug - Ugra.
- availability of an extract from the Register, which contains information on the territories of traditional nature management of small indigenous peoples in the regions of the North and Khanty-Mansi Autonomous Okrug. Such extracts can be obtained from authorized executive bodies in the Khanty-Mansi Autonomous Okrug - Ugra.
In order to confirm the implementation of the traditional type of economic activity characteristic of small indigenous peoples who live throughout the Khanty-Mansi Autonomous Okrug - Ugra, individuals must submit one of the following documents:
- A certificate of the citizen's presence of deer or horses. This certificate can be obtained from the relevant state unit of the Veterinarian Service of the Russian Federation.
- Copies of documents authorizing the extraction of animals.
- Copies of documents that confirm the fact that the citizen handed over the extracted: furs, meat of wild animals, fish, wild plants. Similar documents are issued by the society of hunters, consumer cooperative organizations, legal entities or individual entrepreneurs engaged in the reception of such products.
- The document is an extract from the register that contains information on the territories of traditional nature management of small indigenous peoples in the regions of the North and Khanty-Mansi Autonomous Okrug. Similar extracts can be obtained at the authorized executive bodies in the Khanty-Mansi Autonomous Okrug - Ugra
- A certificate issued by a local authority and containing information that a citizen carries out traditional economic activities inherent in small indigenous peoples who live throughout the Khanty-Mansi Autonomous Okrug - Ugra.
How do transport pensioners pay Khanty-Mansi Autonomous Okrug? We will examine in more detail in this topic further.
Benefits for pensioners
Automobile type cars whose engine power does not reach 201 horsepower, scooters and motorcycles whose engine power does not reach 36 horsepower are exempted from paying the transport tax; snowmobiles and snowmobiles whose engine power does not reach 51 horsepower; motor-type boats, the engine power of which does not reach 31 horsepower, in an amount equal to 50% of the amount of transport tax that belong to old-age pensioners, other categories of pensioners who have reached the age at which the right to receive an old-age pension may arise with the law of the Federation. Thus, Khanty-Mansi Autonomous Okrug pensioners are not required to pay the transport tax.
Moreover, such a privilege is granted only for one vehicle from each vehicle category listed above.
Other preferential categories of citizens
Passenger cars are exempted from paying transport tax, the engine power of which does not reach 201 horsepower, scooters and motorcycles, regardless of power; snowmobiles and snowmobiles whose engine power does not reach 51 horsepower; motor-type boats, the engine power of which does not reach 31 horsepower; boats, the engine power of which does not reach 201 horsepower, in an amount equal to 100% of the amount of transport tax, which belong to:
- categories of citizens who, in accordance with article 13 of the law on social protection, are assigned to persons exposed to radiation as a result of the Chernobyl disaster;
- people with disabilities of the first and second groups of disabilities, as well as people with disabilities of the third group and people with disabilities from childhood who do not work;
- heroes of the USSR, heroes of the Russian Federation, citizens who were awarded the Order of Glory;
- WWII veterans, war veterans;
- veterans of the rear of the Second World War;
- citizens who served in Afghanistan and elsewhere.
This benefit can be applied to only one vehicle, from each category of vehicle that were listed above.
Buses whose engine power does not reach 151 horsepower in an amount equal to 50% of the amount of the transport tax are exempted from paying the transport tax:
- which belong to various associations and organizations of a religious nature;
- which belong to public organizations that unite people with disabilities.
Do you need to pay transport tax in families who are large in Khanty-Mansi Autonomous Okrug?
Passenger cars, the engine power of which does not reach 251 horsepower, in an amount equal to 100% of the amount of the transport tax belonging to one of the parents in a large family are exempted from paying the transport tax. This benefit applies only to a single vehicle.
If an individual who is a taxpayer has two or more TSs belonging to the same TS category, then tax benefits can be provided at the personal choice of a citizen based on a written application. Such a statement should determine one vehicle from each category for which the required benefit will be granted.
Freight cars, as well as buses that use natural gas as fuel, are exempted from paying transport tax. This privilege is provided in the amount of 50% of the amount of the transport tax and regardless of how much power the engine of the aforementioned vehicle has.
Responsibility for non-payment or late payment of transport tax
The Law on Transport Tax provides liability. In case of its violation, guilty citizens and persons may be held liable, which is provided for by the legislation of the Russian Federation.
Calculation of transport tax in Khanty-Mansi Autonomous Okrug using a calculator
The authorities of the Khanty-Mansi Autonomous Okrug showed concern for their taxpayers. To calculate the size of tax payments, we created an online program such as the Khanty-Mansi Autonomous Okrug Vehicle Tax Calculator. This program allows you to make an independent calculation of the transport tax rate in the Khanty-Mansi Autonomous Area, which is payable for the past period. In use, it is quite simple, you just need to substitute the necessary numbers in the corresponding fields of the calculator, and then press the button.
The Khanty-Mansi Autonomous Okrug for a rather long period has been characterized by an underestimated level of financial rates. Vehicle owners in this region, on average, pay about 1,500 rubles in transport tax, although residents of the capital have to pay about half or even three times as much.
Conclusion
Calculating the amount of tax yourself, without the help of a qualified specialist, is quite problematic, because the calculation requires taking into account a huge mass of nuances.A program such as an online calculator is an excellent assistant that will not allow a citizen to make too gross errors.
We examined in detail the transport tax in the Khanty-Mansi Autonomous Okrug. When to pay it, in what amount, now it became clear. Do not violate applicable law!