In recent years, disputes have erupted more often that it is time to convert the transport tax into an excise tax and add it to the price of fuel. Nevertheless, toll has yet to be paid. If motorists are well acquainted with the procedure, then not everyone knows how to pay the motor vehicle tax. This question is quite relevant and should be discussed in more detail.
What is a transport tax
Motorcycle road tax is a mandatory state duty that every owner of a motor vehicle is forced to pay. Only vehicles subject to state registration are taxed.
Legislation
Motor vehicle tax, as well as other vehicles, is levied on the owners based on part two of art. 28 of the Tax Code and the Codes of laws of the constituent entities of the Russian Federation with regard to transport tax. Each region can independently take its own benefits, rates and toll coefficients, based on national indicators.
When to pay
The transport tax for a motorcycle, bus, car and other vehicles is calculated by a tax inspector. The owner of the vehicle should only check the correctness of the calculation and file a complaint if an error is detected.
Not later than June 1 of the following reporting year, you will receive a notification of payment with a detailed calculation of the tax amount. You just have to transfer the money. And you need to do this for 5 months, that is, until November 1 of this year. It is worth remembering that payment is made for the previous period. That is, in 2016 you will pay tax for 2015.
The exception is motorcycles and scooters belonging to courier services or delivery companies, that is, legal entities. For them, the payment deadline is postponed to February 15, and the enterprises are settled independently. No tax receipts are sent to them. Also legal entities are required to make advance payments - until 30.04, until 31.07 and until 31.10 of each year.
In order not to be mistaken with the terms of payment and not to delay the payment, it is worth contacting the tax administration for clarification. Indeed, depending on the region, dates may vary.
All-Russian transport tax rates
The motorcycle tax rate has not changed this year. Despite the fact that each local government can regulate toll rates independently, they are required to be guided by the data below.
Scooters and motorcycles | |
Power | Tax rate, rubles / liter with. |
Up to 20 liters with. | 1 |
From 20 to 35 liters. with. | 2 |
From 35 to 150 liters. with. | 5 |
Over 150 liters with. | 25 |
As you can see, the calculation takes into account only the power of the motorcycle, and the year of its release and condition does not matter.
It is worth noting that the quoted rates are all-Russian, and each region accepts its own, increasing or decreasing them by the corresponding coefficient. For example, a Ural motorcycle registered in Moscow will cost the owner from 1800 to 2100 Russian rubles per year, depending on the model. The fact is that the highest toll rates have been adopted here:
Scooters and motorcycles | |
Power | Tax rate in Moscow, rubles / l. with. |
Up to 20 liters with. | 7 |
From 20 to 35 liters. with. | 15 |
Over 35 liters with. | 50 |
Best of all in this regard, residents of the Chukotka Autonomous Okrug. There, the toll rates for motorcycles and scooters are so low that the owner will pay only 360 to 420 rubles per year for the same Ural.
Such a difference in payment is often tried to take advantage of lovers to save. For this, motor vehicles are registered in another region, believing that this way the tax will be less.What does it give? Nothing at all. The fact is that tax is not calculated on the place of registration of the vehicle, but on the region of residence of the owner. So the only way is to register a motorcycle with a distant relative living, for example, in Chukotka.
Calculation formula
If you doubt the amount offered for payment, you can double-check it. Calculating a motor vehicle tax on your own is not so difficult. First you need to know the power of your "iron horse". It is necessarily available in the vehicle passport. The second component in the calculations is the term of ownership of the vehicle. If the motorcycle did not belong to you all year, then you need to calculate the actual number of months from the date of registration. We consider the coefficient:
Sq = Mf / 12where:
- Kv - coefficient of actual ownership;
- Mf is the number of months of actual ownership.
This means that if you re-registered the motorcycle yourself in April last year, then the coefficient will be 0.75 (9/12 = 0.75). If you have been the owner of the motorcycle last year, the ratio will be 1 (12/12 = 1).
Now we turn to the tax calculation formula itself. It looks like this:
TN = Md * Sn * P * Quwhere:
- TN - transport tax, rubles .;
- MD - engine power, l. with;
- Sn - the road tax rate adopted in the region, rub .;
- P - tax period, year;
- Kv - coefficient of actual vehicle ownership.
The amount resulting from the calculation must be rounded off in accordance with the rules of mathematics to full rubles. That is, up to 49 kopecks inclusively simply discarded, and pennies from 50 to 99 increase to the ruble.
You can pay the road tax in the traditional ways:
- at the cash desk of any bank;
- through electronic payments.
If you are not sure that you can independently calculate the tax on a motorcycle, a calculator can easily be found on the Internet. Just pay attention to which region it is programmed for.
How to convert kilowatts to horsepower?
In almost all documents for vehicles, power is indicated in “horses”. But there are times when the engine power is prescribed only in kilowatts. How to be? Will have to make additional calculations.
1 kW = 1.35962 l. with.
For example: 117.8 kW x 1.35962 = 160.16 liters. with. This means that you are “shining” the highest rate of road tax (motorcycle 150 l. From. And above).
Do not try to indicate power in kilowatts when calculating. Some vehicle owners do this in the hope of saving a little. Of course, tax officials often miss such errors. But if it still shows up, you will have to pay a considerable fine, plus pay off all arrears for the past periods.
Benefits for legal entities
In addition to road tax rates, in each region individually accepted and benefits for its payment. For example, in the Sverdlovsk region for legal entities they are:
- for organizations in which registered vehicles are intended to equip motor convoys, a full exemption from tax for each unit of such transport is provided;
- the same for public authorities (in the region);
- companies for which buses with the Euro-5 and Euro-4 eco-safety class are registered receive full compensation for the road tax;
- resident companies in the special economic zone operating in the Sverdlovsk Region can also claim full compensation;
- public organizations of disabled people - compensation 65%;
- Intercity trucking companies - 60% compensation.
Benefits for individuals
For individuals, some concessions are also provided. For example, take the same Sverdlovsk region. For certain categories of beneficiaries, the tax rate for one motorcycle or scooter with an engine capacity of up to 36 liters. with. here it is equal to 0%. Among them are:
- one of the parents of a disabled child;
- disabled people;
- one of the parents with three or more children, the eldest of whom is under 18 years old;
- pensioners;
- one of the adoptive parents of a minor child.
To find out who has the right to transport tax for a motorcycle, scooter, bus, car or truck in your area, you need to contact the tax administration at the place of residence. There you will be provided with comprehensive information. You can also visit the site of the fiscal service in your area.
What threatens tax evasion?
If you do not wish to pay a road tax or cannot afford it for material reasons, you will have to remove the vehicle from registration. Because otherwise you still have to fork out.
10 days after the payment deadline, a penalty will be charged to you. Its size is also determined by the regulations adopted in your area. If the payment is not received within 90 days, the tax service receives the right to appeal to the court with a claim for the collection of arrears and the receipt of forced compensation.
However, there is a small loophole. If the tax administration has not had time to appeal to the court within 180 days from the moment it has such a right, the statute of limitations will apply. After that, the court will not accept the case for consideration. True, it is not worth counting on such inattention and forgetfulness of the tax authorities.
Since the case is likely to be won by the fiscal service, the bailiff can significantly limit your income. To do this, he only needs to file an official requirement at your place of work. But that is not all. The most malicious violators can face not only huge fines, but also with the arrest and appointment of forced labor.
If the amount of debt reaches absolutely indecent amounts, such a measure of influence as a restriction on travel abroad can be applied. In addition, until you pay the motorcycle tax, you will not be able to complete registration actions. This means that you will not be able to register a new bike or deregister the old one. Therefore, if you have, for example, a Ural motorcycle that you no longer ride and don’t want to pay for it, unregister it, sell it or scrap it.
Is it possible to outwit the state?
Sometimes on the sites of announcements you can find offers in which the vehicle power is clearly underestimated. Such an “option” is offered as a bonus on sale. It is not surprising - less power, cheaper to pay.
Such a trick can be performed only with a customs clearance of a motorcycle imported from abroad. Unscrupulous customs officers often turn a blind eye to this, of course, not for free. Correcting the power indicators in an already existing vehicle passport is very, very problematic.
Even if this succeeds, it is important not to overdo it. Inspectors are also far from stupid people and are versed in technology. They may have quite logical questions: "Why does your fancy" iron friend "have such a small power?" If the fact of fraud is proved, you won’t think enough.
Ridiculous legislation
As you know, everything in life is changing. So the government decided to implement a fairly reasonable reform - to include a road tax in the cost of fuel. The idea, in general, is wonderful. Well, you must admit that a summer resident pensioner who leaves the garage a couple of times a week and a taxi driver who winds up 300-400 km a day pollute the environment and spoil the roads in completely different ways.
It is ridiculous that old motorbikes that have not been deregistered and live their lives in the garage, and new-fangled bikes that roam the expanses of our homeland, cost their owners about the same. And the fact that the tax is the same for cars and motorcycles is also not fair. After all, cars move on roads all year, and a motorcycle is used only 6-7 months.
Whether this good design will lead to a good result, time will tell.The experience of neighboring countries suggests that the price of gasoline will rise, but will roads become better from this? Is not a fact. Well, let's wait and hope for the best.