On the one hand, the question of how to calculate the tax on cars, is only before the accountants of organizations. Notifications are sent to individuals by the tax office, and the amount payable is indicated in them. On the other hand, citizens will not be prevented from knowing the principles of tax calculation, in order to imagine how much they will have to pay for purchased vehicles and whether there are errors in the notification.
What is the object of taxation?
The transport tax is separately regulated by the Tax Code in chapter 28. The obligation to pay it is assigned to car owners if they are residents of the Russian Federation. However, the transport tax has to be paid to those persons who sell the vehicle by proxy. That is, these individuals should also know how to calculate car tax in Moscow if they live in the capital.
Lack of vehicle operation does not mean that you do not have to pay tax. This refers to cases when the car is defective or there is no need for travel. Special mention should be made about theft. If the owner filed a search through the Ministry of Internal Affairs, this agency will inform the tax inspectorate about the incident, and the tax will not be levied. If this situation develops, bypassing state bodies, the tax service is obliged to calculate the transport tax on cars.
As soon as the car is deregistered, from the next month the accrual and payment of transport tax cease.
Thus, it becomes clear that the vehicle should be considered an object of taxation in this area. The place of its registration, as well as the period of preliminary operation do not matter for the fact of taxation. These factors only affect the final amount of tax.
Who and on what grounds sets the tax rate?
Knowing how to calculate the tax on a car is also necessary for the reason that the tax service may not send a notice due to the heavy workload. Moreover, the responsibility for late payment will still lie with the taxpayer.
As already mentioned, the amount of tax is determined on the basis of the principles established in Chapter 28 of the Tax Code. Knowing how to calculate the tax on cars in Russia, is meant throughout its territory, not necessarily. This budget payment is related to regional taxes which, in essence, means setting at the federal level the lower and upper limit of rates, as well as a possible list of benefits. At the regional level, these rates are being detailed. The same principle applies to reporting and payment deadlines.
In addition, the Tax Code determines that regional rates cannot exceed ten times the value set at the federal level.
The car tax is calculated by the territorial tax inspectorates, which in this case are the executive bodies. Based on tax rates established by local authorities, they determine the amount of payments, report them to taxpayers, and they send money through the Treasury to regional budgets.
The Federal Tax Service can calculate the cost of tax on a car based on data received from the registration authority, the most famous of which is the traffic police. The territorial bodies of the tax service, among other things, accept declarations on this tax from legal entities and control the timeliness of its receipt. Based on these reports, payment is calculated for organizations.
How long is the transport tax paid?
Both organizations and individuals are required to pay for a car. Terms of payment of transport tax these categories of taxpayers are different.
1. Individuals are required to pay tax before October 1 of the year following the reporting year.
2. Legal entities pay tax until February 1 of the year following the reporting year. But they are also required to make advance payments, which will be discussed below.
Violation of the payment deadlines threatens that from the day following that specified, a penalty will be charged. Especially malicious neglect of time limits can lead to penalties. The amount of tax in this case is related to the number of months during which the car was owned by a particular owner.
What does the car tax depend on?
In order to calculate the annual tax on cars, it is necessary to consider the following factors:
- The area where the car is registered, namely the tax rate set by regional legislators.
- Vehicle category. Here, it is understood that the principles of calculation are somewhat different for trucks, cars, water modes of transport, etc.
- Engine power.
In some cases, two more may be added to these factors:
- The age of the car.
- The life of the vehicle.
The tax period for it is a calendar year, and the calculation is carried out individually for each owner.
Calculation principles
In order to independently calculate the cost of tax on a car, you should know all the parameters of the vehicle and the tax rate that is valid for this type of car or other transport. Basic data are given in the technical passport.
The main difficulty in this case arises if the power is installed not in horsepower, as required by the formula, but in kilowatts. The way out of this situation is simple. To convert to the desired format, you should multiply the value in kilowatts by 1.35962 and round the result to hundredths.
The term of ownership of the vehicle must be documented. Such information is contained in the technical passport or TCP.
How to calculate auto tax
For some, this question is difficult, but there is nothing complicated here. So, the cost of tax on a car should be determined by the formula:
TH = Sn * Mts * Mes / 12.
Here:
TN - the amount of transport tax;
Sn - tax rate;
MTS - vehicle power;
Mes - the number of months during which the vehicle was listed by this owner.
For example, we give a calculation for the LADA Kalina car, whose power is 87 horsepower, and the tenure is from January to May 2014. The rate for the territory in which the car was operated is 12 rubles per liter. with.
ТН = 12 rub. * 87 hp * 5/12;
TN = 435 rubles.
It is this amount that the owner (already former) must pay to the budget before October 1, 2015.
The regional tax rate can be found on the website of the Federal Tax Service. If there are doubts about the correctness of the independent calculation, you can also calculate the annual car tax there using the tax service, and compare the results online.
Features of tax payment for organizations
If a citizen can pay once a year and not be worried the rest of the time, then the situation is more complicated for legal entities. The following conditions are established for them:
- Three reporting periods - the first quarter, six months, nine months.
- At the end of these time periods, the taxpayer must pay an advance of ¼ of the share of the annual tax amount.
The tax return is submitted at the end of the year until February 1 of the following year. The final amount must also be paid before this deadline, while, of course, all advance payments must be deducted in advance.
It is noteworthy that the Tax Code allows regional authorities to generally cancel the interim reporting periods and pay the tax once until February 1.However, in the vast majority of cases, on-site refusals of advances do not occur so often.
Tax benefits
Before you calculate the tax on the car, you should definitely find out what benefits are provided for this payment. Such preferences are established by the regional authorities, since such a right is granted to them by the Tax Code of the Russian Federation.
For individuals, heroes of the Soviet Union, participants in the Great Patriotic War, people with disabilities of certain groups, and even ordinary pensioners are most often included in the category of beneficiaries. It all depends on social policy in a single subject of the Russian Federation. For this, a special regulatory act is adopted. A full list of tax benefits is also available on the website of the Federal Tax Service.
Luxury tax and cars
In 2014, a law was passed establishing higher rates for particularly expensive cars that have their own unique characteristics. And now, before calculating the tax on cars, you should find out not only the power of the vehicle, but also its market price in the past tax period, as well as the year of issue. It is these indicators that significantly change the tax rate, causing the appearance of the "luxury factor".
So, cars that cost from 3 to 5 million rubles and have an age of 2 to 3 years will be estimated at a tax rate multiplied by a factor of 1.1. If the age of the machine is up to 2 years, a coefficient of 1.3 is applied and so on. As a result, for a car worth more than 10 million rubles, the tax rate will need to be multiplied by a factor of 3.
It should be noted that the legislators here very successfully circumvented the thesis that the rate should not be raised more than ten times at the regional level. They just raised federal ratios.
Where can I pay tax
Transport tax is paid, like other budget payments, to the account of the State Treasury. Organizations contribute it in the only possible way - cashless payments through banks; individuals have much more room for maneuver.
In addition to the usual method of payment - through the operator of a banking institution upon receipt of a notification, you can now use the Government Services Portal or make a payment via the Internet. The main thing is to know the amount payable and the details of the addressee. You can pay via self-service terminals.
