It is worth starting with the fact that the transport tax is local. Interest rates, benefits, terms, the procedure for paying it - all this is set directly by local authorities. It is regulated by our tax laws and is supplemented by the laws of the constituent entities of Russia.
The terms of payment of transport tax vary based on a specific region and a specific situation.
Payers of this type of tax
This is an individual (on which vehicles are registered) and organizations, individual entrepreneurs (on which cars are designed for use in their entrepreneurial activities). Our Tax Code refers to the vehicles in question:
- motorcycles;
- Buses
- cars;
- scooters;
- other self-propelled machines, mechanisms on caterpillar, pneumatic travel;
- Helicopters
- yachts;
- boats;
- snowmobile;
- jet skis;
- aircraft;
- motor ships;
- sailing ships;
- snowmobiles;
- motor boats;
- towing vessels;
- other air, water vehicles registered in accordance with the procedure established by Russian law.
State registration of motor vehicles and other means by individuals
This procedure is carried out on the basis of the Decree of the Government of Russia, according to which the owners of the vehicle, persons using them on their behalf, are obliged in a certain order to register the above equipment or change existing registration data in the State Inspectorate (Gostekhnadzor). This must be done within the previously established period of validity of the Transit license plate or within 5 days from the date of purchase, registration, deregistration of the vehicle, replacement of old license plate units, other circumstances that required adjustment of registration data.
Thus, the registration of the TS of individuals - their owners is carried out in the traffic police according to existing rules, which are approved by the Russian Ministry of Internal Affairs.
The nuances of registering a vehicle with individuals
It is worth emphasizing that in the TS (which are registered for individuals) purchased and then transferred by means of a power of attorney for the corresponding ownership right, disposing of them before 07/30/02, the actual taxpayer is the person indicated there. Individuals must notify the tax authority regarding the transfer on the basis of the aforementioned document of the indicated TS.
When transferring a vehicle, it should be borne in mind that in accordance with the Russian Civil Code, the duration of the power of attorney is 3 years. And in a situation where the validity period is not specified in this document, it is equivalent to a year.
Payment of transport tax by individuals (owners of the vehicle) is carried out if the validity period of the document in question has expired. When transferring the vehicle (the power of attorney must be notarized), the sole subject of the collection of the transport tax is changed. But it should be borne in mind that the powers, according to our Civil Code, which are transferred by proxy issued in the second case, can be delegated either in whole or in part, however, within the validity period of the original document.
The list of vehicles that are not subject to taxation by the considered type of tax
In accordance with one of the points of the Russian Tax Code, they are:
- passenger vehicles specially equipped for such category of citizens as invalids;
- passenger vehicles with engine power within 100 l. with. (73.55 kW).
Both those and others should be acquired (received) through social protection bodies in the manner specified by our legislation.
Entities entitled to the above vehicles
According to the Russian Federal Law, persons with disabilities who have certain medical conditions have this kind of privilege. In order to recognize the TS as an object that is not subject to taxation, the entity must submit to the appropriate authority a package of documents confirming the fact of receiving one of the above passenger cars through social protection authorities.
Permission regarding the acquisition by the disabled of the above cars
Based on the instructions regarding the procedure for selling the indicated category of citizens of passenger cars, confirmed by the Russian Decree of the Council of Ministers, as well as letters from our Ministry of Social Protection and the Ministry of Finance, if the subject has certain medical indications giving the right to receive special vehicles, there are no contraindications to their management, there is the possibility of acquiring a car with manual (normal) control when accounting for cost specially for this modified car.
Permission to purchase the aforementioned vehicle with disabilities, taking into account the cost of free-standing cars with manual control (motorized wheelchairs), is submitted to the Ministry of Social Protection of the republics of Russia, committees, main departments, departments, departments of social protection of the territories, autonomous entities, regions, cities such as Moscow, St. –Petersburg according to the relevant application.
So, passenger vehicles that are purchased by people with disabilities at their own expense and reequipped by them for use in accordance with medical indications are exempted from paying transport tax if there is a certain permission of the social protection authorities. They will also need to provide a package of documents that confirm the fact of subsequent reimbursement by these structures of expenses equivalent to the actual cost of the purchased car, but not exceeding the cost of the free vehicle.
Calculation and payment of transport tax
Tax rates are determined by the subjects of Russia based on the type of vehicle, its category, gross capacity, engine power. These indicators cannot exceed (be less than) these rates established by our Tax Code. However, according to Art. 361, it is permissible to establish special differentiated rates (tax) in relation to a certain category of vehicle, useful life of a car.
The bodies that carry out state registration of the vehicle are obliged to inform the tax authorities at the location and provide information about them, as well as the persons to whom they are registered. Further, on the basis of information received from the above-mentioned bodies, the tax inspectorate calculates the amount of the transport tax to individuals (owners of the vehicle) and sends them special notifications. Payment of transport tax by individuals is made to the appropriate budget.
To calculate the transport tax, it is necessary to take into account 4 components:
- tax base (it is established on the basis of the type of vehicle, in particular for cars - horsepower, which are prescribed in the documents for the car);
- share (this indicator is indicated in the right of ownership);
- tax rate (determined by the subjects of Russia based on the tax base);
- period (the period of time for which this tax is calculated, in particular for individuals - 1 year).
Terms of payment of transport tax
As mentioned earlier, they are determined by local authorities. But in Art. 363 states that individuals must pay by October 1 of the following year. For example, for 2014, the transport tax must be paid before 10/01/15, and by this moment they will already receive a notification from the tax, in which the necessary details will be indicated. It is on the basis of this document that individuals make payments.
Payment of the tax in question by legal entities
There are a number of features for this category.
- There are reporting periods: 1-3 quarters, year (calendar). They are designated solely for advance payments.
- There is a certain order of calculation. The organization independently determines the transport tax. Payment of advance payments by legal entities is also based on their own calculations. It is worth recalling that for individuals the tax amount is calculated by the tax authority.
- The procedure for the payment of transport tax is prescribed. There are two ways. So, the payment of transport tax by legal entities can be made as follows:
- taking into account advance payments;
- without them (lump sum).
This procedure is also established by special regional legal acts. If advance payments are established, they are paid quarterly, and their amount is equal to 1/4 of the amount of the established transport tax. Terms of payment of this kind of payments are determined by each individual region independently.
At the end of the tax period (calendar year), the companies that made the advance payments make the remaining amount of the transport tax, and in the situation when they are not established, the companies make a one-time payment of the tax in question.
The deadline for payment of transport tax by organizations (surcharge) is set by the region, however it cannot be shorter than the established one (until February 1 of the year following the tax period that has already passed).
- Reporting. At the end of the tax period (calendar year), firms submit to the transport tax tax return (no later than February 1 of the following year).
- There are tax incentives. For individuals and legal entities, they are most often different. In the first case, these are privileges for pensioners, and in the second - for state institutions or municipal ones. But there are general ones related to the object of taxation (TS).
Terms of payment of the tax in the capital
It will be useful to find out how Moscow calculates and when pays the transport tax. The due date for organizations for 2014 is until 05.02.15. According to Moscow law, legal entities are exempt from the previously mentioned advance payments.
What is the deadline for paying transport tax for organizations in the capital, it has already become known, so it’s worth moving on to another category of taxpayers. So, individuals must have time to pay this tax for the past year until 12/01/15. In case of overpayment, the balance of funds at the request of the payer can return or save on the account until the next payment.
Payment of transport tax: limitation period
This obligation arises for the taxpayer from the moment he receives the corresponding notice. This tax document should be sent to the payer 30 days before the payment date. It is handed either in person’s hands or by registered mail. It is important to know that the notification is considered received with the second option after 6 days from the date of its sending.
Until the moment the document is received by the payer, he does not have the obligation to pay the tax in question. In a situation where the entity does not pay within the specified period specified in the notification received, the inspection has the right to collect tax.
The deadline for fulfilling the tax requirement is 10 days from the receipt of the notice of debt. If within 10 days the transport tax is not paid, the tax has the right to apply to the court on this issue. 6 months are allotted for filing a statement of claim from the moment the deadline provided for the fulfillment of this tax claim expires.
Often, in practice, the so-called arrears of the type of tax under consideration is detected only after a certain number of years from the date the deadline is set. The taxpayer shall be notified of the payment of transport tax for all years preceding the date of sending the initial notice.
Until 01.01.10, the statute of limitations for the payment of transport tax was not spelled out in our tax legislation. Previously, it was 3 years.Quite often, in the process of establishing the statute of limitations, the general indicator (3 years) enshrined in the Russian Civil Code was used. But its rules do not apply to tax relations.
From 01.01.10, our Tax Code has been amended: the tax authority has the right to send the payer a notice regarding the payment of the type of tax in question only for 3 periods (tax) that precede the calendar year of their initial departure.
So, in other words, the limitation period for the payment of transport tax today is 3 years, that is, the taxpayer, after receiving a second notice, is required to pay the tax only for 3 years that preceded the date of the first notification.
Innovations in the Saratov region regarding legal entities in the matter under consideration
According to official figures, a bill had previously been discussed regarding how to adjust the timing of payment of transport tax by organizations. Its consideration took place at a meeting of the CND. On the initiative of our legislation, legal entities are now required to pay the tax in question before 01.11.15, and not until 01.03.15, as before.
Errors in notification from the tax office
Quite often there are flaws that are associated with an incorrect indication of the brand of the vehicle, its power. If the taxpayer detects errors, it is required to contact the tax authority at the place of residence and present technical documentation for the vehicle (state registration certificate, data sheet). If there is a discrepancy between the information provided by the division of the Russian State traffic inspectorate of the Ministry of Internal Affairs and that contained in the technical documentation, then the latter are taken into account.
In the end, it is worth recalling that in this article the timing of the payment of transport tax was considered based on various circumstances.
