What is the tax on the car? Car Sales Tax

Today you will not surprise anyone with your own car. Throughout the country on the roads you can find a huge number of cars of domestic and foreign production. At the same time, cars tend to become technically and morally obsolete. Therefore, most people, leaving their car for a certain time, tend to sell it and buy another, newer model. Those who have already been the owner of personal vehicles know that you have to pay a car tax for the time of ownership. And those who want to buy a car for the first time should be prepared for the fact that in the future they will have to make constant payments. In addition, tax legislation provides for settlements with the IFTS in the case of the sale of vehicles. Regardless of the conditions for using the machine, it is important for each car owner to know the basic conditions and features of transport taxation.

Tax legislation in the field of transport

Vehicle tax is payable to each vehicle owner. This fee is regulated, first of all, by the country's main legislative document in the field of taxation - the Tax Code. The Tax Code of the Russian Federation classifies the transport toll as regional taxes. Therefore, the specification of its conditions and calculation procedure is carried out by legislative acts of the authorities of the constituent entities of the Russian Federation.

Tax on the sale of cars is calculated in the manner prescribed by the Tax Code. According to Art. 208 of the Tax Code, the sale of vehicles is considered an operation to generate income. Therefore, each car owner who has sold his car is required to report to the IFTS in the prescribed manner and, with the exception of rare cases, pay tax on the amount of free income.

Concept and transport tax payers

The car transport tax is a certain measure to recover funds from the owners of various vehicles in order to replenish the state budget. The size of such contributions depends on the type of car, its dimensions, make and life.

The following types of transport are subject to taxation:

1. Cars.
2. Motorcycles.
3. Buses
4. Other self-propelled cars with pneumatic and caterpillar tracks.
5. Airplanes and helicopters.
6. Yachts, sailing ships, motor ships, motor boats, boats, jet skis and towing vessels.
7. Snowmobiles and snowmobiles.

The payers of the vehicle fee are the owners of the objects of taxation from the moment of its acquisition to the day of sale. Owners of excluded vehicles listed in the Tax Code of the Russian Federation are not required to pay tax on the car.

1. Rowing and motor boats with a capacity not exceeding 5 liters. with.
2. Special cars for the disabled and cars up to 100 liters. with., which acquired at the expense of social organs.
3. Sea and river vessels for fishing.
4. Ships intended for passenger and freight traffic.
5. Agricultural tractors, combines and special vehicles.
6. Sanitary and medical aircraft and helicopters.

The procedure for calculating transport tax

The tax base for transport tax is calculated for the following facilities.

1. Vehicles with engines (depending on power).
2. Non-propelled water vehicles (depending on gross tonnage).
3. Other water and air resources (depending on their quantity).

The largest share in transport taxation is collected from land vehicles. Car owners are required to make annual payments calculated specifically for them. What tax do you have to pay for a car? It directly depends on the power and gross capacity of the car.

Enterprises that own vehicles, calculate the tax amount on their own. For the population, tax authorities conduct calculations based on data taken from the vehicle registration database. Annually, machine owners receive receipts of a uniform form. They already display the final tax on the car. Horsepower and interest rate are not indicated in the payment document. They can be found by contacting the tax inspector directly, or via the Internet on the website of regional authorities.

Terms of payment of tax for using a car

In relation to organizations, tax legislation does not establish specific deadlines for paying the transport to the state treasury. An advance payment system is provided, and reporting is provided by quarter. Local authorities are entitled to cancel the advance payment.

Individuals are required to make payments annually based on the past reporting period. Therefore, in the receipt, in addition to information about what tax the car owner is required to pay, the period for which the amount and date of payment has been calculated is indicated. However, the final payment date cannot be set earlier than November 1.

Car sale and taxation

The tax system provides for the payment of not only the transport tax to the treasury for the duration of the use of the purchased car. It is also prescribed to make a certain payment for the operation to obtain income from its sale. The law also determines that even if the car is sold by proxy, you will still have to pay income tax.

The implementation of transport refers to profit operations, with which the beneficiary must give a certain part to the budget of the country. The whole process should be accompanied by the conclusion of a sales contract. In it, the mandatory item is the amount of the sale of the object. In other words, car sales tax is an income tax. Therefore, the entire procedure for its calculation and payment is carried out in full accordance with the rules of income taxation.

When you do not need to pay sales tax?

The law provides for exceptions when you do not need to pay tax on a sold car. First of all, they follow from the concept of income taxation. It involves the calculation of the fee in case of benefits. To cancel sales tax, the following circumstances are considered.

1. Lack of income. When two operations are simultaneously carried out - selling a car and buying another, more expensive one. As a result, expenses exceed revenue.
2. When the car is in possession over three years.
3. Sale value - not more than 250 thousand rubles.

It is important to remember that the period of existence of a car for calculating sales tax is not considered from the moment of registration with the traffic police, but from the date of signing the contract. And if the car has been operated for more than three years, then even filing a declaration is not required.

Car donation and taxation

In addition to the contract of sale, many car owners, assuming that they can avoid income taxation, decide to donate their transportation vehicles. But donating a car does not always exempt from paying income tax. It is important to remember that according to Art. 218 of the Tax Code of the Russian Federation, the person who received the gift becomes the payer of the fee in the situation under consideration.

The only exception is the case when a gifted person is a close relative of the owner of the car. Such a reservation is dictated by Art. 218 of the Tax Code of the Russian Federation and is specified by the Family Code, which states what categories of people belong to close persons:

1. Spouses.
2. Parents and children.
3. Grandparents and grandchildren.
4. Siblings and stepbrothers and sisters.

Calculation of the fee for the sale of vehicles

The tax on a car when it is sold is calculated using the technology for calculating the income tax based on an interest rate of 13%.In this case, the tax base is equal to the sum of the cost of the car or the amount of benefit received from its sale.

Any individual can receive income tax benefits for the sale of vehicles. Consider two options for saving.

1. Take advantage of the property deduction. Legally, the tax base can be reduced by 250 thousand rubles. In other words, the indicated amount is deducted from the total income. For example, if a car is sold for 300 thousand rubles, then the tax will be calculated on the basis of 50 thousand rubles and equal to 6.5 thousand rubles.
2. Take advantage of the provisions of Article 220 of the Tax Code, which provides for the accounting of expenses incurred for sold vehicles. If you prove that previously a specific amount of money was spent on buying a car, then the tax base is reduced by this amount. For example, when a car is sold for 300 thousand rubles, which was previously bought for 280 thousand rubles and this fact is documented, the seller’s benefit will be only 20 thousand rubles, and a tax of 2.6 thousand rubles is charged from it.

Car Sales Reporting

Sale of motor vehicles and payment of the fee on the income received takes place in the compulsory accompaniment of the submission of a tax return to the IFTS. The tax period for the collection of sales is considered a calendar year. As a result of this, it was established that it is necessary to account for the operation of selling the car next year strictly until April 30.

A tax return is submitted in the following ways.

1. Contact the tax office at the place of stay.
2. Sending a letter by mail.
3. Sending an email to an email address.

In order not to have to prove that the reporting gave up, it is best to follow these recommendations.

1. When dealing with the declaration in person, fill it in duplicate or write a cover letter to it. The tax inspector must make a note of acceptance on the documents.
2. When sending the declaration by mail, it is advisable to overpay and send a registered letter with an additional description of the attached documents.
3. For electronic sending special tax programs are provided, which must be well studied. In case of doubt, it is better to contact companies that provide reporting services via the Internet.

Penalties for non-payment of transport fees

If a tax has come on a sold car, then in case of compliance with the law, it is necessary to notify the appropriate authority that the car is sold, and the owner (already former) is not required to pay a fee. To do this, you will initially need to go to the traffic police. There you need to take a certificate of the date of removal of the car from the register. A supporting document is submitted to the local tax office. In the absence of debt on transport collection, timely and correctly paid income tax on the sale, there will be no more claims.

In case of violation of the established regime, delay or tax evasion penalties are applied to the payer on the car. As for the transport tax, fines are accrued on outstanding amounts, which increase in proportion to debt. In case of non-payment of the car sales tax, penalties and fines are also provided. Only their size will be more substantial and reaches the amount equal to the unpaid tax.

In case of prolonged non-payment of taxes for the operation of the machine or its sale, the Federal Tax Service Inspectorate prepares documents and submits them for trial and a decision on enforcement. In this case, all legal costs are borne by the debtor.

In order to avoid the application of penalties and bringing the situation to court, it is best to remember in advance that when buying a vehicle you will have to pay the corresponding tax on a regular basis, and when selling it, you must pay the transaction amount at a time. In a situation where the receipt for the collection to the treasury does not come, it is best not to wait for a long time so as not to become a debtor.Experts recommend seeking advice from the tax office. When selling vehicles, you must immediately file a declaration and pay tax. At the same time, it is important not to forget about the provided benefits and exceptions, allowing the fee not to pay.