Transport tax: vehicle ownership coefficient

When calculating transport tax on expensive passenger cars, for some time now it is necessary to apply an increasing coefficient, but only if the car model is on the list of the Ministry of Industry and Trade of Russia, a specified number of years have not passed since the date of its release and its average cost is 3 million rubles. and more. And this is not all the hassle regarding vehicles. Sometimes a vehicle is stolen, what to do with the transport tax in this case - and there is no vehicle, and still have to pay the transport tax?

A list of expensive cars for calculating transport tax for 2019 has been published.

Also, payment according to Plato introduces confusion into the procedure for paying transport tax: sometimes we reduce the transport tax by the amount of payment to Plato, sometimes not; then we recognize as expenses only the amount of payment to Plato that exceeds the transport tax, then we take the entire amount into account as expenses; either we do not pay advance payments for transport tax when making payments to Plato, or we pay. We will consider all this in more detail in the article.

Who pays?

Transport tax is paid by persons who, in accordance with the legislation of the Russian Federation, are registered cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles (Articles 357, 358 of the Tax Code of the Russian Federation).
Vehicles that are not subject to transport tax are listed in paragraph 2 of Article 358 of the Tax Code of the Russian Federation. This:

• rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower (hp);
• passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 hp. (up to 73.55 kW), received through social protection authorities in the manner prescribed by law;
• fishing sea and river vessels;
• passenger and cargo sea, river and aircraft owned (with the right of economic management or operational management) by organizations and individual entrepreneurs whose main activity is passenger or cargo transportation;
• tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, for transporting and applying mineral fertilizers, veterinary care), registered to agricultural producers and used in agricultural work for the production of agricultural products;
• vehicles owned by the right of operational management to federal executive authorities and federal state bodies in which the legislation of the Russian Federation provides for military or equivalent service;
• airplanes and helicopters of air ambulance and medical services;
• ships registered in the Russian International Register of Ships;
• offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

Transport tax in case of theft or theft of a vehicle

We will especially focus on the theft or theft of a vehicle. In case of theft or theft of a vehicle, it is not subject to transport tax while it is wanted. But in order for such vehicles not to be taxed, it is necessary to confirm the fact of their theft or theft with a document issued by an authorized body. However, neither the Tax Code of the Russian Federation nor other regulations contain a specific list of documents confirming the fact of theft or theft of a vehicle. The Federal Tax Service of Russia believes that the fact of theft or theft can be confirmed by one of the following documents (Information of the Federal Tax Service of Russia “On the new procedure for terminating the registration of a wanted car”):

• certificate of theft (theft) of a vehicle;
• a certificate or resolution to initiate a criminal case in connection with theft or theft of a vehicle, issued by law enforcement agencies;
• by resolution, or decision, or determination of the courts that have entered into force;
• a certificate of termination of a criminal case on the fact of theft or theft of a vehicle, issued by an authorized body due to the fact that the statute of limitations for criminal prosecution has expired.

In addition, in this letter, the Federal Tax Service of Russia indicated the need to annually confirm the fact that a vehicle was being searched in connection with its theft or theft.
Indeed, in accordance with paragraph 1 of Article 360 ​​of the Tax Code of the Russian Federation, the tax period for transport tax is a calendar year. In addition, the new rules for registering motor vehicles with the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia, approved by Order of the Ministry of Internal Affairs of Russia dated June 26, 2018 N 399, have simplified the procedure for terminating the registration of vehicles that are on the wanted list. According to the new rules, the registration of the wanted car with the traffic police can be terminated. To do this, the owner of the car must submit an application to the traffic police to terminate the registration of a wanted vehicle. In this case, the traffic police authorities transmit information about the deregistration of the vehicle to the tax authorities. Based on such information, the tax authorities stop calculating transport tax to the owner of the vehicle, regardless of the period of search for the car.

How much tax should I pay?

The amount of transport tax is calculated as the product of the tax base and the tax rate (clause 2 of Article 362 of the Tax Code of the Russian Federation). In this case, the tax base is determined separately for each vehicle (Article 359 of the Tax Code of the Russian Federation):

• in relation to vehicles with engines, with the exception of air vehicles for which the thrust of a jet engine is determined, as the vehicle engine power in horsepower;
• in relation to air vehicles for which the thrust of a jet engine is determined - as the nameplate static thrust of the jet engine (the total nameplate static thrust of all jet engines) of the aircraft at take-off mode in terrestrial conditions in kilograms of force;
• in relation to non-self-propelled (towed) water vehicles, for which gross tonnage is determined - as gross tonnage in registered tons.
• In relation to water and air vehicles not mentioned above, the tax base for transport tax is determined as a unit of vehicle separately from other vehicles.

The basic rates of transport tax are established in paragraph 1 of Article 361 of the Tax Code of the Russian Federation.
But constituent entities of the Russian Federation can set their own transport tax rates. In any case, deviations in the transport tax rate established by the constituent entities of the Russian Federation should not differ from the base rates by 10 times. This restriction was introduced by paragraph 2 of Article 361 of the Tax Code of the Russian Federation. However, this restriction does not apply to passenger cars with an engine power (per horsepower) of up to 150 hp. (up to 110.33 kW) inclusive. For such vehicles, tax rates can be reduced by the laws of the constituent entities of the Russian Federation by more than 10 times. This relaxation was made to encourage the purchase of low-power vehicles. Since such vehicles are less harmful to the environment.

Also, the tax rate may be different for each category of vehicle. In addition, the transport tax rate may depend on the number of years that have passed since the year of manufacture of the vehicles and (or) their environmental class.

The calculation of the number of years that have passed since the year of manufacture of the vehicle is made from the year following the year of manufacture of the vehicle. The number of years is determined as of January 1 of the current year in calendar years.

Basic rates of transport tax are applied if tax rates are not determined by the laws of the constituent entities of the Russian Federation.

Transport tax on expensive cars

For passenger cars, the cost of which is 3 million rubles.
and more, increasing coefficients may be applied. Depending on the cost of a passenger car, the following increasing factors are applied: 1.1 - for passenger cars with an average cost of 3 million to 5 million rubles. inclusive, if no more than 3 years have passed since the year of manufacture of such cars;

2 - for passenger cars with an average cost of 5 million to 10 million rubles. inclusive, if no more than 5 years have passed since the year of manufacture of such cars;

3 - for passenger cars with an average cost of 10 million to 15 million rubles. inclusive, if no more than 10 years have passed since the year of manufacture of such cars;

3 - for passenger cars with an average cost of 15 million rubles, if no more than 20 years have passed since the year of manufacture of such cars.

If you have such cars, you need to check the list of cars with an average cost of 3 million rubles, subject to application in the next tax period, approved by the Ministry of Industry and Trade of Russia. The list is approved for each tax period and posted no later than March 1 of the next tax period on the official website of the Ministry of Industry and Trade of Russia on the Internet information and telecommunications network. For 2021, such a list is certified by the Information of the Ministry of Industry and Trade of Russia “List of passenger cars with an average cost of 3 million rubles, subject to application in the next tax period.”

If your car model is not on the list approved for the corresponding tax period, then the increasing factor is not applied to it, for example, for a Tesla car. If you find your car model in the list, then you need to calculate the average cost of the car. The average cost of a car is determined in the manner approved by Order of the Ministry of Industry and Trade of Russia dated February 28, 2014 No. 316 “On approval of the Procedure for calculating the average cost of passenger cars for the purposes of Chapter 28 of the Tax Code of the Russian Federation.”

The Procedure provides formulas for calculating the average cost of a car for a certain basic version of the car. The calculation of the average cost of a car differs depending on whether the manufacturer or an authorized representative of the manufacturer is represented in the Russian Federation, and whether data on the recommended retail price are provided by the manufacturer or an authorized representative of the manufacturer.

If data on the recommended retail price of the manufacturer or an authorized representative of the manufacturer is provided, then the calculation of the average cost of cars is based on determining the average cost of cars based on the recommended retail prices for cars of this make, model and year of manufacture of the corresponding basic versions of cars as of July 1 and December 1 the corresponding tax period.
If data on the recommended retail price by the manufacturer or an authorized representative of the manufacturer is not provided, or if the manufacturer or an authorized representative of the manufacturer is not represented in the Russian Federation, then the calculation of the average cost of cars is based on determining the average cost of cars based on the retail prices for new cars of this make, model and year of manufacture the corresponding basic versions of cars as of December 31 of the corresponding tax period, indicated in Russian catalogs.

As you can see, the price of a taxpayer’s purchase of an expensive car does not matter for the application of the increasing coefficient. If the average cost of a car is equal to or higher than 3 million rubles, then you need to calculate the age of the car.

The age of such cars is calculated from the year of manufacture of the corresponding passenger car. For example, if a taxpayer has an Audi A6 Limousine quattro with a diesel engine type and an engine capacity of 2967, a car with a year of manufacture in 2017, then for such a car an increasing factor is applied when calculating the transport tax for 2021, 2021 and 2021, and for 2020 The year no longer applies, since the list sets the number of years that have passed since the year of manufacture of such a car to 3 years.

For expensive passenger cars, advance payments for transport tax are also paid taking into account an increasing coefficient.

What is a transport tax increasing coefficient?

The luxury payment is also called the multiplying factor. It caused a storm of indignation among motorists and in 2021 many are still dissatisfied with the increasing transport tax coefficient.

The increasing coefficient was introduced on January 1, 2014 . Full information on this coefficient is contained in the Tax Code of the Russian Federation (clause 2, article 362) . It is not applicable to all types of vehicles. According to its unofficial name “luxury tax”, we can conclude that only those car owners who have a fairly expensive car pay an additional tax fee.

Let's look at an excerpt from clause 2 of Article 362 of the Tax Code of the Russian Federation :

The tax amount is calculated taking into account the increasing coefficient:

• 1.1 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;
• 1.3 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;
• 1.5 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
• 2 - in relation to passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;
• 3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, from the year of manufacture of which no more than 10 years have passed;
• 3 - for passenger cars with an average cost of 15 million rubles, the year of which no more than 20 years have passed.
• In this case, the calculation of the periods specified in this paragraph begins with the year of manufacture of the corresponding passenger car.

Thus, when calculating this type of payment, you need to multiply the resulting amount by the indicator to which your car belongs . The road tax coefficient CP for a car is paid only if the vehicle can be classified as one of the above categories (hereinafter: CP - increasing coefficient).

If the vehicle is registered or deregistered during the tax period

If a vehicle is registered to a taxpayer during a calendar year, then the tax is calculated using a coefficient.
The coefficient is calculated as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period. The month of registration is taken as a full month if the registration of the vehicle occurred before the 15th day of the corresponding month, inclusive, or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month.

The month of registration is not taken into account if the registration of the vehicle occurred after the 15th day of the corresponding month or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive.

Calculation of transport tax

The amount of transport tax is calculated for each vehicle based on five components.
1. Tax base - the value established for calculating the tax depending on the type of vehicle.

For cars, motorcycles, self-propelled watercraft, and other vehicles with an engine, this is the engine power in horsepower; for non-self-propelled (towed) water vessels - this is the gross tonnage in registered tons, etc. (Clause 1 of Article 359 of the Tax Code of the Russian Federation).

These characteristics are indicated in technical documents for transport, in the vehicle passport and in the registration certificate.

2. Share in the ownership of the vehicle. If there is only one owner, the share in the right is taken as one; if there are several, its part is taken for a specific taxpayer (1/2, 1/3, etc.).

3. Tax rate. It is established by the laws of the constituent entities of the Russian Federation per one horsepower of engine power, one registered ton of gross tonnage of a non-propelled vessel, etc. (Article 361 of the Tax Code of the Russian Federation).

Transport tax rates can be found in the law of the subject of the Russian Federation where the vehicle is registered.

If such a law has not been adopted in the region or rates have not been established in it, then the rates specified in paragraph 1 of Art. 361 Tax Code of the Russian Federation.

4. The period for which the tax is calculated. The default is the previous calendar year.

If the vehicle has been registered to you for the entire year, the value is taken equal to one.

If only part of a year, the period is defined as the ratio of the number of full months during which the vehicle was registered to you to the number of calendar months in the year.

When calculating transport tax for tax periods starting from 2016, the month of registration of the vehicle (month of deregistration of the vehicle) is taken as a full month if the registration (deregistration) of the vehicle occurred before the 15th day of the corresponding month inclusive.

If the registration of the vehicle occurred after the 15th day of the corresponding month or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the period.

(Clause 3 of Article 362 of the Tax Code of the Russian Federation; Part 10 of Article 4 of the Law of December 29, 2015 N 396-FZ).

The date of registration of the vehicle can be found in the registration certificate (clause 1 of Article 360, clause 3 of Article 362 of the Tax Code of the Russian Federation).

5. Increasing factor. The tax amount is calculated taking into account the increasing coefficient for passenger cars costing over 3 million rubles. with the corresponding year of manufacture.

So, for example, in relation to passenger cars costing from 3 million rubles. up to 5 million rubles inclusive, the increasing coefficient will be (clause 2 of Article 362 of the Tax Code of the Russian Federation):

• 1.1 - if two to three years have passed since the year of manufacture of the car;
• 1.3 - if one to two years have passed since the year of manufacture of the car;
• 1.5 - if no more than a year has passed since the car was manufactured.

The list of passenger cars with an average cost of 3 million rubles, subject to use in the next tax period, is posted annually no later than March 1 of the next tax period on the official website of the Ministry of Industry and Trade.
The amount of transport tax is calculated as the product of the above five components. The tax notice sent by the tax office indicates all the values ​​necessary for the calculation and the final tax amount.

Example. Calculation of transport tax

We will calculate the tax on a car owned by a citizen, which is registered with the Moscow State Traffic Safety Inspectorate.

Initial data:

1. Engine power - 140 hp. With.
2. There is only one owner.
3. Tax rate - 35 rubles/l. With. (Article 2 of the Law of Moscow dated 07/09/2008 N 33).
4. Registered in October 2021 (which means it was registered for three full months out of 12).
5. The car was released in 2021, its cost is 4 million rubles, it is included in the list of passenger cars with an average price of 3 million rubles.

Formula for calculating transport tax for 2021: 140 x 1 x 35 x 3/12 x 1.5 = 1838 rubles.

Transport tax on heavy trucks

Until January 1, 2021, in the case of payment to Plato in relation to a vehicle with a permissible maximum weight of over 12 tons, the organization did not pay advance payments for transport tax.
This was provided for in paragraph 2 of paragraph 2 of Article 363 of the Tax Code of the Russian Federation. In addition, the organization reduced the transport tax at the end of the year by the amount paid to Plato for the corresponding tax period. If, in the event of a reduction in the transport tax for payment to Plato, the amount of tax payable to the budget took a negative value, then the transport tax was not paid. But, according to paragraph 4 of Article 2 of the Federal Law of July 3, 2016 N 249-FZ, this procedure was in effect until December 31, 2018. In this connection, from 01.01.2019, such organizations pay transport tax in the general manner, that is, pay advance payments, unless otherwise established by the laws of the constituent entities of the Russian Federation, and the tax itself.

Deadline for payment of transport tax

Payment deadlines are established by the laws of the constituent entities of the Russian Federation.
In this case, the tax must be paid no later than December 1 of the year following the expired tax period (calendar year), starting from the 2015 tax period.

For earlier tax periods (before 2015), the tax should have been paid no later than October 1 of the year following the expired tax period (clause 1 of Article 363, Article 360 ​​of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated January 11, 2016 N BS-4 -11/ [email protected] ).

In this case, the notification must be sent no later than 30 days before the specified date (clause 2 of Article 52, clauses 1, 3 of Article 363, clause 4 of Article 397, clauses 1, 2 of Art. 409 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated January 11, 2016 N BS-4-11 / [email protected] ).

When to pay transport tax?

The deadlines for payment of advance payments for transport tax and transport tax at the end of the year are established by the constituent entities of the Russian Federation. But for organizations, the deadline cannot be set earlier than February 1 of the year following the expired tax period - the deadline for submitting a tax return for transport tax.

In Moscow, for example, organizations pay transport tax no later than February 5 of the year following the expired tax period (Clause 1, Article 3 of Moscow Law No. 33 dated 07/09/2008). In this case, the organization does not pay advance tax payments during the tax period.

But in the Moscow region, advance payments for transport tax are paid no later than the last day of the month following the reporting period (Clause 1, Article 2 of the Law of the Moscow Region of November 16, 2002 No. 129/2002-OZ).
Let us remind you that the reporting periods for transport tax are 2 quarters - the second and third quarters (clause 2 of Article 360 ​​of the Tax Code of the Russian Federation). And the tax for the tax period is paid no later than March 28 of the year following the expired tax period. Individuals pay transport tax no later than December 1 of the year following the expired tax period.

Main changes in transport tax for 2021

As of 2021, organizations have a new responsibility. They must report to the Federal Tax Service about available benefits for transport tax using a special form (approved by order of the Federal Tax Service dated July 25, 2019 No. ММВ-7-21/ [email protected] ; see “Approved application form for benefits for organizations on transport and land taxes ").

Previously, such a statement was not required - all information about benefits was reflected directly in the tax return. The Federal Tax Service clarified that applications need to be submitted only for tax periods starting from 2020. For previous years, as well as for periods during 2020 (for example, if the company was liquidated or reorganized), a separate application for benefits is not required (letter dated 09.12.19 No. BS-4-21 / [email protected] ).

ATTENTION

There is no deadline for applying for benefits. But, obviously, it is better to do this before the date of tax payment or the first advance payment on it. Therefore, if an organization has a tax exemption (advance payments) for 2021, then it is advisable not to delay submitting the application. Although, we note that the Federal Tax Service does not object to a later filing of the application (in 2021), that is, after paying the tax and receiving from the Federal Tax Service a message about the calculated (without benefit) amount of tax (letter of the Federal Tax Service dated December 3, 2019 No. BS-4- 21/ [email protected] ; see “The Federal Tax Service told how organizations can apply benefits for transport and land taxes from 2021”).

Apply for benefits in 2021 online Apply for free

There have also been changes in the form of transport tax declaration. The new form was approved by order of the Federal Tax Service dated November 26, 2018 No. ММВ-7-21/ [email protected] (see “The transport tax return for 2021 will have to be submitted using a new form”). Using this form, organizations should have submitted a declaration for 2021 (by February 3, 2021). It is also used to submit updated declarations for 2019.

But you do not need to submit a transport tax return for 2021. It was canceled by Federal Law No. 63-FZ dated April 15, 2019 (see “Amendments to the Tax Code of the Russian Federation on “property” taxes: cancellation of declarations on transport and land taxes, new rules on benefits for individuals”). This is precisely why the introduction of a separate statement of benefits is connected.

Another change will affect owners of expensive cars. When calculating the tax for 2021, they must take into account the new list of cars for which increasing coefficients are applied (see “The list of expensive cars for calculating the transport tax for 2021 has been published”). The list of expensive cars includes not only premium brands, but also “people’s” cars: Honda Pilot, Mazda CX-9 and Subaru Outback.

IMPORTANT

Organizations independently calculate advance payments and taxes at the end of the year and enter them into the budget within the established time frame. Starting from 2021, tax authorities will also determine the amount of tax (based on the information they have) and send messages to organizations in the form approved by Order of the Federal Tax Service dated July 5, 2019 No. ММВ-7-21/ [email protected] (effective from January 1, 2021 year; see “Forms for reporting the amounts of transport tax and land tax have been approved”). The message will be sent no later than 6 months after the tax payment date. If the organization believes that the inspectors calculated the tax incorrectly, it will be able to express its disagreement. In this case, you need to send explanations and supporting documents to the Federal Tax Service.

Receive messages from the Federal Tax Service about the amount of tax via the Internet and automatically generate payments based on the message data

Income tax

The transport tax paid is taken into account in other expenses associated with production and sales.
From January 1, 2021, due to the fact that the payment to Plato does not reduce the transport tax, this payment is included in income tax expenses in full. From Article 270 “Expenses not taken into account for tax purposes”, the Tax Code of the Russian Federation invalidated clause 48.21, which did not allow reducing income tax in the amount by which, in accordance with paragraph 2 of Article 362 of the Tax Code of the Russian Federation, the amount of transport tax calculated for the tax was reduced (reporting) period for heavy goods vehicles.

Similar changes regarding the accounting of transport tax amounts from heavy trucks in expenses were made under the taxation systems of the Unified Agricultural Tax and the simplified tax system (clause 45, clause 2, article 346.5, clause 37, clause 1, article 346.16 of the Tax Code of the Russian Federation).