Various organizations that own vehicles are constantly faced with the issue of correctly calculating the Kv coefficient. This is a certain index in the transport tax declaration, which is calculated depending on the duration of ownership of a particular vehicle. So, legal entities that incorrectly calculated the transport tax coefficient Kv in 2017 will make payments to the budget that do not correspond to the real obligation. This will incur certain costs. To avoid them, a competent understanding of this issue is necessary.

Meaning

The quantitative ratio of whole months of ownership by a company of a vehicle to the number of months in a certain reporting or tax period is called the Kv coefficient.

This indicator is calculated as a ten-thousandth fraction. For example, 0.7933.

In the transport tax return, it is indicated in the 2nd Section on the 160th line:

Calculation features

In multilevel enterprises, there is often a transfer of property from one division to another. Including - and Vehicle followed by their re-registration. In this connection, many questions arise, how to calculate the transport tax coefficient Kv in 2017.

Situation 1

When the car is assigned to a separate division for an incomplete period tax reporting, and got here from the parent organization, the calculation and payment of tax must be made from the month following the registration of the vehicle.

Situation 2

Suppose the transport was transferred from one department to another within the same enterprise. Then, to calculate the Kv coefficient, they look at which particular structure of the t / s is registered on the first day of the month.

EXAMPLE

Suppose that on May 3, 2017, the head office of a Vologda company purchased a car. He was registered here in the city of Vologda. In September, this vehicle was transferred to the Yaroslavl division of the company. The re-registration took place on September 23 in Yaroslavl.

Read also Increasing vehicle tax coefficient in 2017

As a result, the coefficient Kv in the calculation for the annual tax on the specified vehicle will take into account the following (clause 3 of article 362 of the Tax Code of the Russian Federation):

• 5 months - in the main organization (from May to September);
• 3 months - in a separate link of the company (from October to December).

In the case described above, a “isolation” in the city of Yaroslavl will submit a transport tax return. To do this, she will make calculations and fill out several Section 2 with different OKTMOs (divisions and the main company).

Thus, the coefficient Kv in line 160 of Section 2 for the head office will be:

5 months / 12 months = 0.4166.

Accordingly, the similar coefficient Kv in the part of the Yaroslavl subdivision in the declaration will be:

3 months / 12 months = 0.25.

Situation 3

When a company changes its location, it submits a transport tax return at the next location of the vehicle. Because of this, it completes the required number of Sections 2.

EXAMPLE

Let's assume that the organization changed its location on October 6, 2017. In the declaration under the first Section 2, the transport tax coefficient Kv is calculated as the ratio of 9 months (from January to September) to 12. And it is equal to 0.75.

The Q factor for the second Section 2 (October to December) is 0.25 out of a ratio of three to twelve months.

Situation 4

If the organization registers vehicles not immediately after purchase, but let's say in a couple of months, then the calculation of the tax and the Kv coefficient is carried out from the first day of the month of registration, but taking into account some nuances.

How to determine the full months of ownership
№	Situation	Decision
1	The vehicle is registered before the 15th day of the month inclusive	Registration month is a full month
2	The vehicle was removed from registration / accounting after the 15th day of the month	Deregistration month is a full month
3	Vehicle registered after the 15th day of the month	Month of registration is not taken into account
4	The vehicle was deregistered/recorded before the 15th day of the month inclusive	Month of deregistration is not taken into account

When purchasing a car, it is important to pay attention to the technical performance of the vehicle. After all, not only the speed of movement depends on the amount of horsepower, but also the amount of tax that must be paid annually. Also of great importance is the share of the taxpayer in the right to a vehicle (TC) and a correctly drawn up declaration.

Who pays for what?

The payers are enterprises and individuals on which the vehicle is registered on the territory of the Russian Federation. Individuals must transfer funds to the budget after receiving a notification from the inspection with bank details. The tax authorities calculate the amount of the fee only for individuals. A corresponding obligation also lies with entrepreneurs.

The tax is transferred to the budget by enterprises that own the vehicle, regardless of their tax regime(ENVD, UPS). The fee is charged for the following vehicles:

• land transport (cars and motorcycles, buses and scooters, snowmobiles);
• aircraft (helicopters and airplanes, etc.);
• water (yachts and motor ships, sailing vessels and boats, boats and jet skis, towed vessels, etc.).

For each of them, the tax amount is calculated and transferred to the budget, and then a declaration is submitted, which indicates the taxpayer's share in the right to the vehicle (line 120 of the declaration).

Not subject to taxation:

• cars for the disabled with a capacity of up to 100 liters. s., which were received through the social security authorities;
• tractors, combines, specialized machinery used for the manufacture of agricultural products;
• wanted vehicles;
• rowing boats with a capacity of less than 5 hp. with.;
• passenger, cargo river, sea and air vessels;
• air ambulance aircraft.

Legislation

The transport fee is regional. The procedure for its calculation and payment is regulated by Ch. 28 of the Tax Code of the Russian Federation. It says that rates and deadlines are set by local authorities. That is, benefits can be provided at the regional level. All entrepreneurs must submit a declaration at the end, which must indicate the technical characteristics of the vehicle necessary to calculate the amount of the fee. The share of the taxpayer in the right to the vehicle according to the law depends on the number of co-owners. A more detailed calculation of this indicator will be presented below.

How is the tax calculated?

The tax is levied on vehicles equipped with an engine. The calculation depends on horsepower and is carried out according to the following data:

• tax rate;
• base for tax calculation;
• period of car ownership (in months per year);
• coefficient for luxury vehicles;

What to put on each item will be discussed in detail below.

The tax period is a calendar year. For organizations provided by quarters. At the end of the year, you must submit a declaration to the Federal Tax Service. It indicates all the technical characteristics and the taxpayer's share in the right to the vehicle. This figure raises a lot of questions from payers.

The formula for calculating the tax is as follows:

• Tax \u003d C x M - the classic formula.
• Tax \u003d C x M x (K: 12) - if the vehicle was purchased in the current year.
• Tax \u003d C x M x Coefficient - the amount of tax for luxury cars.
• Tax \u003d C x M x (K: 12) x Coefficient - if a luxury car was bought during the year.

Designations:

• C - tax rate;
• M - horsepower;
• K - the period of ownership of the car (in months).

Example

Vehicle: Audi A5.

Engine: 240 l / s.

Tenure: 7 months.

Coefficient: 1.10.

City: Petersburg.

Rate: 75 rubles.

The taxpayer's share in the right to a vehicle: 1/1.

75 x 240 x 1.1 = 19.8 thousand rubles.

Here's how the tax amount is calculated. A car with a gasoline engine will cost more. If the vehicle is equipped with a new engine after repair, then the car owner must inform the traffic police at the place of registration of the car and make changes to the registration certificate. Then, based on the new data, the tax amount is calculated.

Individuals

Russians pay tax on the basis of a notification from the Federal Tax Service. The term for the transfer of funds is indicated in the receipt. It cannot be specified earlier than the date of its receipt. Since 2015, due to changes in regulations, individuals must pay tax before October 1 of the next year.

Rates

The rate depends on the engine, year of manufacture and vehicle class. They can be changed no more than five times a year. Regional authorities may provide differentiated rates depending on the period of operation of the vehicle.

Tax rates (for 1 hp):

• passenger cars - 2.5-15 rubles;
• motorcycles - 1-5 rubles;
• buses - 5-10 rubles;
• trucks - 2.5-8.2 rubles;
• other self-propelled tracked vehicles - from 2.5 to 50 rubles;
• boat, boat, other water vehicles - from 10 rubles;
• yachts and other motorized vessels - 20-40 rubles;
• jet skis - from 25 to 50 rubles;
• towed vessels - 20 rubles;
• helicopters, planes, other aircraft - from 25 rubles.

tax base

The base is calculated on the basis of horsepower, but is adjusted for Additionally, such an indicator as the taxpayer's share in the right to the vehicle is indicated. The basis for the calculation is:

• engine power - in cars and trucks;
• gross tonnage - in water and towed vehicles;
• passport thrust of the engine in takeoff mode in kilograms - for air vehicles;
• for other machines - a piece of equipment.

The term of car ownership is determined by months. For vehicles whose price is more than 3 million rubles, an increasing coefficient is applied.

Special cases

What tax is indicated to be paid if the deregistration or registration of the vehicle took place during the year? In such situations, this ratio of the number of months in which the vehicle was registered to 12 is applied to the amount of the fee. The month in which the car was delivered (removed) from the register is to be included in the calculations.

Example

On June 10, Ivanov registered the purchased car (170 hp) with the traffic police. At the same time, there is a 100% share of the taxpayer in the right to the vehicle. How to determine the amount of tax payable? In this case, an increase ratio of 7:12 is applied (the car was purchased in the sixth month).

If the vehicle is registered and deregistered within one month, a ratio of 1:12 will be used in the calculations. But even in these cases, the taxpayer's share in the right to the vehicle is necessarily fixed.

Declaration

Enterprises that do not have a vehicle at all or have only unregistered cars, for example, as goods, do not submit a declaration. All other organizations must provide a report at the location of the object, that is, the state registration of the car. Owners of water and aircraft submit a report at the location of the enterprise. If during the reporting period the place of registration of the vehicle has changed, then the declaration should be submitted to the area in which it was registered on the 1st day of the reporting month. The deadline for submitting the declaration is set by local authorities, but no later than February 1.

Rules for filling out the declaration

Each line contains only one value. If information on any code is missing, then a dash is put instead.

The declaration, in addition to the title page, includes two more sections, which give a detailed calculation for each car and vessel. The header indicates the taxpayer, page numbering.

The filling starts from the second section. The first section provides information on each municipal institution on whose territory the vehicle is located. The tax amount is also calculated here, which is then transferred to section 2.

Title page

The primary declaration is indicated by the code "0" on the line "Adjustment number". Since the declaration is submitted for the year, the code "34" is entered in the "Tax period" field, if the enterprise was reorganized or liquidated - "50". Next, the code of the Federal Tax Service and all data about the payer are indicated: the name of the organization, OKVED, contact phone number.

The same data, but in a separate field, are filled in by those taxpayers who are reorganized in the reporting period.

In the line "Reliability" is put:

• "1" - if the report is submitted by the taxpayer himself;
• "2" - if the report is provided by an authorized person.

Section 1

• Page 010 - KBK.
• Page 020 - OKTMO.
• Page 021 - total amount of tax.
• Page 023 - 027 - the amount of advances transferred during the year.
• Page 030 - calculated tax amount.
• Page 040 - the amount applied to the reduction.

If the vehicle is located on the territory of several state institutions, then OKTMO of each of them is entered in pages 020-040. quarterly are calculated as a quarter of the base multiplied by the rate and the increase factor.

The calculated amount of tax is calculated by subtracting from the total amount of the transferred advances. A positive difference is entered in line 030, a negative difference - in line 040.

Art. 360 of the Tax Code of the Russian Federation provides that if regional authorities do not establish reporting periods on payment of tax, entrepreneurs do not indicate the amount of the transferred advances. In this case, the value of line 021 must match the value of line 030.

Section 2

• Page 020 - OKTMO.
• Page 030 - type of vehicle according to the classification.
• Page 040 - VIN TS.
• Page 050 - car brand.
• Page 060 - vehicle and aircraft registration mark, vessel number.
• Page 070 - base for calculating the amount of tax.
• Page 080 - OKEI unit ("251" for HP).
• Page 090 - environmental class.
• Page 100 - the period that has passed since the release of the car in years (indicated if differentiated rates are provided).
• Page 110 is the number of months the car has been owned.
• Page 120 - the taxpayer's share in the right to the vehicle in the declaration. An example of its calculation is presented below.
• Page 130 - car ownership ratio (Kv).
• Page 140 - rate.
• Page 150 - increase factor (Kp).
• Page 160 - the amount of tax.
• Page 170 - the number of months of using the benefit.
• Page 180 - preferential coefficient (Cl).
• Page 190 - benefit code Sq.
• Page 200 - the amount of benefits Sq.
• Page 210 - benefit code Kp.
• Page 220 - the amount of the benefit Kp.
• Page 230 - benefit code Cl.
• Page 240 - the amount of the benefit cl.

Nuances

If regional regulations it is provided for the transfer of the amount of tax to the local budget without its distribution among the municipal budgets of the formations, then one declaration is filled out for all the vehicles and one OKTMO code is indicated.

The basis for calculating the amount of tax in relation to vehicles with several engines is determined by the sum of the capacities of these units. If the calculation for watercraft and aircraft is carried out in units, then “1” is indicated on line 070.

If engine power is specified in units other than hp. s., then you need to recalculate:

• kilowatts are multiplied by a factor of 1.35962;
• kilogram-force-meter are multiplied by 0.01333.

The result obtained should be rounded to the second decimal place and reported on page 070.

If in technical documentation there is no information on engine power at all, then it is necessary to submit an expert opinion from the manufacturer to the Federal Tax Service.

The taxpayer's share in the right to a vehicle: how to determine?

In the report, this information is entered on line 120. Previously, the taxpayer's share in the right to a vehicle in the declaration was equated to an increase factor. Organizations are now required to report this value as a simple fraction. If the organization independently purchased the car, then there are no questions. The taxpayer's share in the right to a vehicle in the declaration is equated to one ("1--/1--").

But what if there is joint ownership? For example, an LLC purchased a truck together with the founder. What is the share of the taxpayer in the right to the vehicle in this case? What to put on line 120? "1--/2--". If the LLC owns one third of the vehicle, then “1/3” is also entered in the report.

The taxpayer's share in the right to a vehicle in leasing is also indicated by general rules. If the name of the company is indicated in the "owner" section of the car registration certificate, then "1--/1--" must be indicated in the declaration.

Many questions arise when filling out a declaration using accounting program 1C. If in the line "Taxpayer's share in the right to the vehicle" 1 C sees "1--/1--", then it will not calculate the tax amount. Therefore, in the program you need to specify "1/1".

Increase factor (Kp)

The tax amount is determined by the product of the base and the rate. But if the amount of the vehicle exceeds 3 million rubles, you need to use a multiplying factor in the calculations. Its value depends on the average cost of the car, the year of its release.

The Tax Code of the Russian Federation contains such coefficients that apply to a car with an average cost of 3-5 million rubles:

• 1.1 - in relation to cars, the release date of which does not exceed 2-3 years;
• 1.3 - for cars manufactured 1-2 years ago;
• 1.5 - for new cars (release period less than a year).

The following coefficients apply to such vehicles:

• 2 - cars, the price of which ranges from 5-10 million rubles, produced no more than 5 years ago;
• 3 - cars, the price of which ranges from 10-15 million rubles, released a maximum of 10 years ago;
• 3 - 20-year-old cars, the price of which starts from 15 million rubles.

Declaration on transport tax still consists of a title page and two sections.

Minor changes have been made to the title page: the barcode "05406012" has been changed to "05407019", and the barcode "05406029" to "05407026".

More significant changes have been made to section 2, which calculates the amount of transport tax for each vehicle.

Added to the second section of the new form line 120 "Taxpayer's share in the right to a vehicle" and line 150 "Coefficient Kp".

As you know, transport tax is paid by organizations that have vehicles on their balance sheets. For each transport, a separate section 2 is filled out.

If the vehicle has more than one owner, then new line 120 indicates the share of the organization filling out the vehicle tax declaration in the right to this vehicle. The share in this field is entered as a fraction. If the organization is the sole owner of the transport, then 1 is put, if it owns half, then ½, the third - 1/3, etc.

The appearance of the second new column 150 is associated with changes in the calculation of transport tax in 2014. These changes are associated with the introduction of a multiplying factor for passenger cars, the cost of which is over 3 million rubles. For such vehicles, the tax is calculated by multiplying the tax calculated in the standard way by a multiplier. This coefficient depends on the value of the car and its age. The more expensive the car, the higher the coefficient (varies from 1.5 to 3).

In line 150, you just need to indicate this multiplying factor.

Table of increasing coefficients for cars

The number of years that have passed since the year of issue is determined on January 1 of the tax period. The countdown starts from the year following the year of issue.

The average cost is determined by the Ministry of Industry and Trade of Russia, which, until March 1, places prices for expensive cars on its website. To determine the multiplying factor, you need to use these prices.

You can also read about multiplying factors for expensive cars in.

The new transport tax declaration form, established by , begins to apply from January 1, 2015. That is, when calculating the transport tax for 2014, you will need to fill out and submit a new form. The declaration is submitted to tax authority in writing or in electronic format before February 1 of the year following the last tax period.

Since 2014, the transport tax, and from this year also advance payments on it in relation to expensive cars, are paid using the multiplying coefficient Kp 1. Now there are two Lists of cars with an average cost of 3 million rubles or more, compiled by the Ministry of Industry and Trade: the List dated February 28, 2014 and the List dated February 27, 2015. How to apply them?

The last position of the Ministry of Finance

According to the latest clarification of the Ministry of Finance, each List of high-value cars must apply in its tax period 2:

• List dated February 28, 2014 - for the tax period of 2014;
• List dated February 27, 2015 - for the tax period of 2015

The same is true of the Federal Tax Service 3 .

Accordingly, regardless of the year of manufacture of the car, you must calculate:

• tax for 2014 - guided by the List dated 28.02.2014;
• advance payments and tax for 2015 - guided by the List dated 27.02.2015.

Suppose you looked into the List, but did not find your new car in it. It's just that your model is so new that it has not yet been included in the List. This means that you do not need to apply a multiplier.

For example, there is no Volvo XC90 in the List dated February 27, 2015, and its updated version, the sale of which has already started, will certainly be included in the 2016 List, because it costs more than 3 million rubles. Then calculate advance payments and tax for 2015 without a multiplying factor. Moreover, the List of expensive cars, which the Ministry of Industry and Trade will publish in 2016, will not apply to the 2015 tax period. This means that even if your car appears in the 2016 List, you will not have to recalculate the tax for 2015. This was confirmed to us in the Ministry of Finance.

Sorokin Aleksey Valentinovich - Head of the Department of Property and Other Taxes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

"If a new car, produced in 2015, falls into the List only in 2016, then in 2015 it will be taxed without a coefficient, and in 2016, if its average cost is up to 5 million rubles, - with a coefficient of 1.3 ".

Due to the fact that the List dated February 27, 2015 takes into account the age of cars, a comical situation occurred with some cars. So, for example, the Mercedes-Benz ML 350 aged 2 to 3 years is on the List (in the category from 3 to 5 million rubles), but this model, aged no more than 2 years, is not on the List. It turns out that for a two-year ML 350, the tax must be paid with a multiplying coefficient, and for a new one - without.

However, in one of the letters, the Ministry of Finance reported that the Ministry of Industry and Trade was working to update the Lists 4 . So, just in case, in order to avoid mistakes, before paying advance payments and filling out the declaration for 2015, take a look at the List dated February 27, 2015, suddenly it will be changed.

Checking if there were any errors

A little earlier, the Ministry of Finance clarified that the Lists should be applied differently 5:

• List dated February 28, 2014 - when calculating the tax for 2014, advance payments and tax for 2015 in relation to cars manufactured before 2014;
• List dated February 27, 2015 - when calculating the tax for 2014, advance payments and tax for 2015 in relation to cars manufactured in 2014

As you can see, the wrong coefficient could be applied in the calculation:

• tax for 2014 on cars in 2014;
• advance payment for the 1st quarter of 2015 for cars manufactured before 2014

Please note that the List dated February 27, 2015 is significantly different from the previous one: it contains updated versions of models and, as we have already said, the age of the car is also taken into account. And some models in these Lists belong to different categories.

If this is your case, recalculate the transport tax for 2014 and submit an updated declaration.

And then you can safely submit to the inspection an application for offset or refund of the overpayment that has arisen 7 .

If in 2014 you paid transport tax on an expensive car manufactured in 2014, and in the first quarter of 2015 - an advance payment on a car manufactured before 2014, check whether the car is named in the same category in both Lists, and if recalculate the tax (advance payment) if necessary.

Or maybe you are so lucky that in the List dated 02/28/2014, unlike the List dated 02/27/2015, you will not find your car. For example, this is the case with the BMW M4. Then the tax for 2014 can be calculated without a multiplying factor.

So, if, following the explanations of the Ministry of Finance, you have already submitted an updated declaration for 2014 for such a car, having recalculated the amount of transport tax, taking into account the multiplying factor 8, now you better submit another revised declaration. But, of course, already with the amount of tax recalculated downwards.

1. pp. 2, 2.1 Art. 362 Tax Code of the Russian Federation
2. Letter of the Federal Tax Service dated 05/21/2015 N BS-4-11 / [email protected]
3. Letter of the Ministry of Finance dated 04/23/2015 N 03-05-05-04 / 23464
4. Letters of the Ministry of Finance of April 23, 2015 N 03-05-05-04 / 23464, of April 2, 2015 N 03-05-05-04 / 18439
5. Letter of the Ministry of Finance dated 06/01/2015 N 03-05-04-04 / 31532
6. Art. 78, paragraph 1 of Art. 81 Tax Code of the Russian Federation
7. Letter of the Ministry of Finance of 04/02/2015 N 03-05-05-04 / 18439

Read the full text of the article in the journal "Glavnaya book" N13, 2015

Transport tax - compulsory contribution in the Federal Tax Service for each owner of a car or other type of vehicle. The coefficient by which the tax rate is multiplied depends on many factors: the type of vehicle, the brand and model of the vehicle, the life of the vehicle from the moment it was released from the factory. How to calculate the amounttransport tax with increasing coefficient in 2016?

What is the auto tax coefficient?

The tax contribution is set at regional order, it includes tolls for the use of freeways, environmental transfers.Increasing vehicle tax coefficiententered into metropolitan regions, as well as for cars and vehicles of the elite class. The changes began in 2014, since then the Federal Tax Service has been constantly updating the multiplier levels for tax rate, which is why owners need to track them in a timely manner.

The level of CP increases in case of:

If the purchased car costs more than 3 million rubles.

The counterparty is the owner of a vehicle fleet or a company engaged in the transportation of passengers (the regulation did not apply to freight transport).

If the vehicle is purchased directly from the factory or dealer showroom, has no mileage, or is the latest model in its line.

Changes in transport tax with KP coefficient in 2016 for legal entitiesdo not apply to river, sea and air types of transport. For other types of KP, it is provided due to joining the regular luxury tax rate. To find out the exact value of the coefficient, you need to go to the website of the Ministry of Industry and Trade Russian Federation. In 2016, the list of car brands increased by 21 positions, which means that increases are also possible for those who previously paid contributions to the Federal Tax Service at the regular rate.Increasing coefficient for the entire list of vehicles for transport taxfor individuals it is calculated automatically, you can double-check the amount using a regular calculator.

Legislative regulation on vehicle tax

A large amount of information on the calculation of the tax rate can be gleaned from Article 361 of the Tax Code of the Russian Federation. Here are some points to help you understandKP coefficient for transport tax.

The amount of tax depends on the life of the vehicle. The account is maintained not from the moment the car was purchased by the owner, but from the moment it was released. The period is considered from the day of release from the factory to January 1 of the accounting year.

For the correct reconciliation of the rate, it is necessary to find out the average market value cars. According to the decree of the Ministry of Industry, the arithmetic mean is determined by adding the cost of a car for each month of the reporting period.

On the website of the MinistryKP coefficient for transport tax in 2016will be posted no later than March 1, 2017. Delay in filing the declaration due to delays in the publication of the register does not lead to penalties.

Terms of payment of transport tax by legal entities

The calculation can be made both in the accounting department of the counterparty, and by employees of the Federal Tax Service. It depends on the type legal entity. In any case, if the taxpayer has several cars, the first calculation is general tax, after which the amount of the premium for elite and expensive vehicles is determined according toKP coefficient in the transport tax declaration. Payments are accepted until November 1 of the year following the billing period. If a legal entity has a debt in one year, then in the next year it must pay the amount of tax for 2 years plus a 20% late fee.