Transport tax return for 2021: form and example of completion

Deadline for payment of transport tax

The organization pays transport tax for each car registered to it. This obligation remains until the car is deregistered with the traffic police, even if you do not use it (clause 1 of article 358 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated February 18, 2016 No. 03-05-06-04/9050).

The tax on a car registered for a separate subdivision is paid at the location of the OP (clause 1 of Article 363 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated October 29, 2013 No. 03-05-04-04/45850).

The tax is transferred at the end of the year, and in some regions there are quarterly advances.

KBK - 182 1 0600 110.

Transport tax is regional, therefore:

• tax rate within the limits established by Ch. 28 Tax Code of the Russian Federation;
• procedure and deadlines for tax payment;
• tax benefits and the grounds for their use are determined by the laws of the constituent entities of the Russian Federation in whose territory the car is registered.

Who is required to submit?

The transport tax declaration is submitted so that the taxpayer can report to the inspectorate on the calculation of the tax for all available vehicles (vehicles) (you can find out about transport tax reports and their reflection in the accounting department here). The amount indicated in the declaration is subject to payment within the time limits established by law . The obligation to transfer such a document to the tax office falls only on legal entities.

An organization is obliged to make tax deductions if a vehicle is registered with it in the manner prescribed by law (Article 357 of the Tax Code of the Russian Federation). If the enterprise does not own such property, there is no need to file a zero tax return (Article 357 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated March 4, 2008 No. 03-05-04-02/14).

Individuals and individual entrepreneurs whose vehicles are registered do not submit a transport tax return (read about transport tax for individual entrepreneurs and its calculation here).

It is worth noting that if an organization transfers taxes to the budget under a special regime, this does not exempt it from filing a transport tax return in the prescribed manner.

We talked in more detail about transport tax for organizations in this article.

Procedure for calculating transport tax

According to Art. 362 of the Tax Code of the Russian Federation, organizations calculate the tax amount independently.

The tax period is a calendar year.

The tax is calculated for the year for each car registered to the organization (clause 1, clause 1, article 359 of the Tax Code of the Russian Federation).

Car tax = engine power in hp. x tax rate.

Engine power is taken from the title or registration certificate. If the power is indicated in kW, it should be converted to horsepower by multiplying by 1.35962. The result is rounded to the second decimal place. For example, 150 kW is 203.94 hp. (150 kW x 1.35962) (clause 19 of the Methodological recommendations for the application of Chapter 28 of the Tax Code of the Russian Federation).

Rates are established by the law of the subject of the Russian Federation in which the car is registered (clause 1 of Article 361 of the Tax Code of the Russian Federation).

If the rate depends on the age of the car, then it must be calculated from the year following the year of manufacture (clause 3 of Article 361 of the Tax Code of the Russian Federation). For example, the year of manufacture of a car is 2021. Then in 2021 it is 0 years old, in 2017 it is 1 year old, etc.

If the car was not used for a whole year, the tax should be adjusted by the coefficient Kv. The value of the coefficient is determined accurate to the 4th decimal place using the formula (clause 5.15 of the Procedure for filling out the declaration):

Kv coefficient = number of full months of vehicle operation / 12.

The month of purchase is included in the calculation if the car is registered before the 15th day inclusive. And the month of disposal of the car - if it is deregistered after the 15th (clause 3 of Article 362 of the Tax Code of the Russian Federation).

Having calculated the tax for each car, the results are summarized. Thus, the calculated tax for the year is obtained. If there are no advance payments in your region, this amount must be paid to the budget. If you paid advance payments, at the end of the year you will pay the difference between the calculated tax for the year and the advances.

Fines and sanctions for violations

Taxpayers are required to comply with the deadlines for filing tax returns prescribed by law . For violation of these requirements, an organization that has not submitted the document on time will be issued a fine in the amount of 5% of the amount of tax unpaid in accordance with the declaration for each full or partial month from the date of the mandatory deadline for its submission.

The minimum fine is 1,000 rubles, and the maximum is 3,000 rubles.

Also, the tax inspectorate has the right to fine an organization if a violation of the procedure for electronic filing of a document is detected, if this method is mandatory. The fine is fixed - 200 rubles . (Article 119.1 of the Tax Code of the Russian Federation).

In addition, the tax office has the right to freeze the accounts of an enterprise if the deadline for submitting a transport declaration is violated by more than 10 days (clause 3 of article 76, clause 6 of article 6.1 of the Tax Code of the Russian Federation).

In what cases is it not necessary to pay transport tax?

There is no need to pay transport tax if the vehicle is registered and deregistered:

• in the period from the 1st to the 15th of the month;
• from the 16th to the 30th of the month;
• when registering after the 15th of one month and deregistering before the 15th of the next month;
• one day.

Such clarifications are given in the letter of the Federal Tax Service of the Russian Federation dated June 19, 2017 No. BS-4-21/ [email protected]

In addition, no tax is paid in case of car theft (letter of the Ministry of Finance of the Russian Federation dated October 3, 2017 No. 03-05-06-04/64192).

The agency explained which documents can exempt the owner of a car from paying transport tax if it is stolen.

According to paragraphs. 7 paragraph 2 art. 358 of the Tax Code of the Russian Federation, a vehicle will not be taxed provided that supporting documents from law enforcement agencies are provided to the Federal Tax Service. They may be:

• certificate of theft;
• resolution to initiate a criminal case.

In addition, the department reminded that a lost car can be deregistered with the State Traffic Safety Inspectorate (Order of the Ministry of Internal Affairs of the Russian Federation dated November 24, 2008 No. 1001). To do this, the owner will need to send an application to the appropriate traffic police department.

Let us note that Art. 85 of the Tax Code of the Russian Federation obliges the traffic police to independently, without the participation of the owner of the vehicle, report to the Federal Tax Service the fact of deregistration of a stolen car. This is done within 10 days. If a stolen car is found, it can be registered again.

Questions and answers

1. In our region, reporting periods have been established for the payment of advance payments for transport tax, but I can’t find the reporting form anywhere. What to provide to the Federal Tax Service?

Answer: There is no need to provide any reporting on advance payments for transport tax. Only a tax return for transport tax is provided for reporting.

1. As an individual, I have always paid transport tax before December 1, but I cannot find the deadline for paying transport tax as a legal entity. I want to buy a car for an organization.

Answer: The deadline for payment of transport tax is set by regional authorities. The Tax Code of the Russian Federation provides for a deadline for submitting a tax return for transport tax (until February 1 of the year following the reporting tax period). The deadline for payment of transport tax cannot be earlier than the deadline for submitting a tax return. For example, in the Sverdlovsk region, payment of transport tax for 2021 must be made by February 15, 2021.

Transport tax when using the Platon system

Organizations can reduce the transport tax calculated at the end of the year in relation to each 12-ton truck registered in Platon by the amount paid for such a truck to compensate for damage to highways during the year (clause 2 of Article 362 of the Tax Code of the Russian Federation). Preferences apply to legal relations arising from January 1, 2021.

In addition, transport tax is a regional tax. When introducing it into effect in the territory of their region, legislative (representative) bodies of a constituent entity of the Russian Federation can establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of production of vehicles and (or) their environmental class. Additional tax benefits may also be provided to owners of heavy trucks.

Letter of the Ministry of Finance of the Russian Federation dated 05/03/2017 No. 03-05-06-04/27086

Editor's note:

To confirm the right to deduct transport tax on heavy vehicles, you can use a special report that the owner of the car receives by accessing his personalized record in the Platon system (letter of the Federal Tax Service of the Russian Federation dated August 26, 2016 No. BS-4-11/15777).

How to apply an increasing coefficient for transport tax

The list of passenger cars with an average cost of 3 million rubles, subject to use in the next tax period, is posted no later than March 1 of the next tax period on the official website of the Ministry of Industry and Trade of the Russian Federation on the Internet. This follows from paragraph 2 of Art. 362 Tax Code of the Russian Federation. The cost of the car and the moment of its registration do not play a role.

Particular attention should be paid to the last column of the list, which indicates the age of the car, which is calculated from the year of manufacture. For example, a car that was released in 2021 is 1 year old in 2016, 2 years old in 2021, etc. (letter of the Ministry of Finance of the Russian Federation dated May 18, 2017 No. 03-05-04/30334, Federal Tax Service of the Russian Federation dated March 2, 2015 No. BS-4-11 / [email protected] ).

If there is a car on the list, but its age is different, the increasing factor is not applied (letter of the Federal Tax Service of the Russian Federation dated January 11, 2017 No. BS-4-21/149).

If your car is on the list, then for 2021 you will pay tax with an increasing coefficient.

The transport tax return for 2021 must be submitted using a new form

Order of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ММВ-7-21/ [email protected] approved a new form, format for submitting a transport tax declaration in electronic form, as well as the procedure for filling it out.

Starting with the report for the tax period 2021, the already updated version of the declaration must be used.

What has changed in the declaration:

• Section 2 “Calculation of the tax amount for each vehicle”: new lines have appeared (070, 080, 130) to reflect the date of registration of the vehicle, the date of termination of registration and the year of manufacture of the vehicle;
• for owners of heavy trucks who pay a fee for damage to roads, the updated declaration provides special lines (280 and 290) to reflect the tax deduction code and the amount of the deduction calculated in rubles;

In connection with these innovations, the Federal Tax Service of the Russian Federation has developed control ratios with which you can check the correctness of filling out reports. In particular, a new control link has appeared between the tax deduction (p. 290) and data obtained from the register of the toll collection system to compensate for the damage caused by heavy trucks to highways (letter of the Federal Tax Service of the Russian Federation dated March 3, 2017 No. BS-4-21 / [email protected ] ).

Previously, taxpayers reported on transport tax in the form approved by Order of the Federal Tax Service of the Russian Federation dated February 20, 2012 No. ММВ-7-11/ [email protected]

Procedure for filling out the declaration

First, section 2 of the declaration is completed for each vehicle. The vehicle type code (line 030) is indicated in the appendix to the procedure for filling out the declaration. Data about the car - identification number (VIN), make, registration number, registration date, year of manufacture are taken from the title or registration certificate. The registration termination date (line 080) is indicated only for vehicles that were deregistered in the reporting year.

The tax base (line 090) is the engine power in horsepower. Line 100 indicates the horsepower code - 251.

The environmental class (line 110) is reflected in the PTS. If it is not there, a dash is placed in line 110.

Line 120 is filled in only if the tax rate depends on the number of years from the year of manufacture of the car.

Line 140 indicates the number of full months of car ownership during the reporting year, and line 160 indicates the Kv coefficient. If you owned the car all year, put 12 in line 140, and 1 in line 160.

Line 150 places 1/1.

The Kp coefficient (line 180) is indicated only for expensive cars.

Lines 190 and 300 reflect the calculated tax.

Lines 200–290 are filled in if benefits are used.

After filling out section 2 for all cars, you can move on to section 1.

Lines 021 and 030 display the total tax amount for all cars if advances are not paid.

If advances are paid, they should be indicated in lines 023–027, and in line 030 - the tax payable at the end of the year.

General filling rules

When filling out the form, the procedure approved in Appendix No. 3 to the Order must be taken into account. So, when entering information into a document, the following rules must be taken into account:

1. All amounts are indicated in rubles and without kopecks.
2. The pages must be numbered, the numbers are indicated in the fields specially designated for this from left to right.
3. It is prohibited to correct mistakes made using a proofreader.
4. Pages are not printed on both sides, and sheets are not stapled together if this results in paper defects.
5. To fill out the form, use black, blue or purple pens.
6. Words are written in capital block letters.
7. Each indicator in the form is entered in a separate field allocated for it, consisting of many cells.
8. The date is indicated in the format “day(XX).month(XX).year(XXXX)”.
9. If any information is missing, then a dash is entered in the accompanying field on the form (the absence of a dash is allowed if the document is filled out on a computer).

The taxpayer can submit the completed form to the inspectorate as follows:

• on a personal visit;
• entrusting the case to a legal representative;
• by sending the form by registered mail;
• in electronic form via telecommunication channels.

The declaration can be submitted in paper form with the provision of removable media containing its electronic version, or on paper using a two-dimensional bar code.

The procedure for electronic filing is regulated by Order of the Ministry of Taxes dated April 2, 2002 No. BG-3-32/169.