In accordance with Art. 57 of the Constitution of the Russian Federation and paragraph 1 of Art. 3 of the Tax Code of the Russian Federation, every person is obliged to pay legally established taxes and fees.

The taxpayer has the obligation to pay transport tax from the moment the vehicle is registered, therefore, even if, for example, in 2014 a tax notice about transport tax was not received, but the taxpayer owned the vehicle and the tax was not paid, It is incorrect to say that the taxpayer in 2018 is not responsible for paying arrears. There is no provision for automatic write-off of a taxpayer's debt to pay taxes and fees after three years.

However, based on the content of the Tax Code of the Russian Federation, the following conclusions can be drawn.

According to paragraph 3 of Art. 363 of the Tax Code of the Russian Federation, taxpayers - individuals pay transport tax on the basis of a tax notice sent by the tax authority. In this case, sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending. That is, in 2018, the tax authority can send the taxpayer a notice of payment of transport tax only for 2015, 2016 and 2017.

If the tax authorities have identified arrears, then the individual taxpayer must be sent a demand to pay the tax. Based on paragraph 1 of Art. 70 of the Tax Code of the Russian Federation, the period for submitting a claim is three months (for arrears in the amount of 500 rubles or more) and one year (for arrears not exceeding 500 rubles) from the date of discovery of the arrears. In this case, the day on which the tax payment deadline expired will be considered the day the arrears were identified. That is, the tax demand should have been sent no later than December 2, 2016. According to paragraph. 4 p. 4 art. 69 of the Tax Code of the Russian Federation, the requirement to pay tax, as a general rule, must be fulfilled within eight days from the date of receipt of the specified requirement.

In accordance with paragraph 2 of Art. 48 of the Tax Code of the Russian Federation, if the requirement to pay the tax was not fulfilled by the taxpayer, the tax authority has the right to apply to the court with an application to collect the tax within six months from the date of expiration of the deadline for fulfilling the requirement. Thus, the tax inspectorate could go to court to recover such tax arrears until June 11, 2016.

Thus, in 2018, the transport tax debt for 2014 cannot actually be collected from the taxpayer, but such tax arrears will still be registered with him. Recognition of arrears as hopeless for collection and its subsequent write-off is possible only in the manner established by Art. 59 of the Tax Code of the Russian Federation.

Anyone who has a car pays transport tax on their car every year. To do this, you need to calculate the 2019 transport tax using a calculator according to the rates and benefits for transport tax in Moscow, St. Petersburg and other regions.

The article provides questions and answers on the topic of calculating and paying transport tax for individuals.

Car tax is levied on the basis of what legislation?

Transport tax 2019 is calculated and paid on the basis of transport tax adopted in accordance with the Code of Laws of the Subjects of the Russian Federation.

Regional legislative bodies determine transport tax rates within the limits established by the Code, the procedure and terms for its payment, and may also provide for tax benefits and grounds for their use by the taxpayer.

Horsepower tax. How to convert kilowatts to horsepower

The amount of transport tax depends on the type of vehicle and the power of its engine. Engine power is usually measured in horsepower. It is indicated in the technical documentation. If the power is indicated only in kilowatts, then they must be converted to horsepower.

One kilowatt equals 1.35962 horsepower.

Note: The result obtained during recalculation must be rounded to the second decimal place.

A passenger car with an engine power of 120 kW. Transport tax is paid per horsepower, so it is necessary to convert kilowatts to horsepower:

120 kW x 1,35962 hp/kW = 163,15 hp

The data in the PTS does not correspond to the technical characteristics of the vehicle

The current legislation has not authorized the tax authority to make changes to the information provided by the registration authority, therefore, in the event of a discrepancy between the data contained in the registration documents (PTS) and the technical characteristics of the vehicle (VS), the owner of the vehicle can contact a specialized organization that will conduct an examination of the vehicle or to a vehicle manufacturer. The data received from the manufacturer or a conclusion from a specialized organization is submitted to the registration authorities, which, if necessary, will make changes to the registration documents (PTS) and provide information to the tax authorities. Based on the received updated (changed) information, the tax authority will recalculate or calculate the transport tax.

How to calculate car - transport tax 2018, 2019

The tax amount is calculated taking into account:

1. name of the object of taxation (land transport, water or air),
2. type of vehicle (truck, car, bus, motorcycle, etc.),
3. tax base (engine power in l/s, gross tonnage in registered tons, vehicle unit)
4. the number of months during which the vehicle was registered to the citizen.

Formula for calculating transport tax

Transport tax on cars and other vehicles equipped with an engine is levied on each horsepower according to the following formula:

Transport tax amount

tax rate
in year

Vehicle power
Number of HP

number of months of ownership per year

1) Passenger car VAZ 21093

2) Engine power 67.8 l/s

3) Deregistered due to sale on September 10, 2014 (used for 9 months)

Which vehicles are not subject to taxation are not vehicles

If the vehicle was sold without deregistration with the traffic police or traffic police?

Note: Information from the Federal Tax Service of the Russian Federation "On the peculiarities of calculating transport tax"

When selling a vehicle without deregistering it The transport tax payer will be the person to whom the vehicle is registered - previous owner of the vehicle

From January 1, 2011, it became possible to sell a vehicle under a purchase and sale agreement without deregistering it.

The above position of the Federal Tax Service of Russia is explained by the fact that, in accordance with the norms of the Tax Code of the Russian Federation, the payer of transport tax is the person to whom the vehicle is registered. No other grounds have been established for the collection (cessation of collection) of the tax.

When alienating a car on the basis of an agreement and deregistration from the old owner, calculation of transport tax will be terminated from the month following the month of deregistration of the vehicle.

When does the collection of transport tax stop? From the month following the month the vehicle was deregistered?

Calculated in 2015 and earlier based on the number of complete months of vehicle ownership. And tax accrual stops from the month following the month the vehicle is deregistered. But since 2016, according to amendments to the Traffic Police Fines, if the traffic police have not paid, what will happen?
A description is given of the consequences of not paying the traffic police fine.

From January 1, 2014, increasing factors must be applied when calculating transport tax for expensive cars. The size of the coefficient depends on the year of manufacture of the vehicle and its average cost. How to determine these indicators? Should a multiplying factor be used when calculating advance payments?

General norms of the Tax Code of the Russian Federation

Based on paragraph 1 of Art. 362 of the Tax Code of the Russian Federation, taxpaying organizations calculate the amount of transport tax and the amount of advance payment for it independently. According to the general rule (clause 2 of this article), the amount of transport tax payable to the budget at the end of the tax period (calendar year) is calculated for each vehicle as the product of the corresponding tax base and tax rate. If an organization must make advance payments at the end of each reporting period (I, II and III quarters) (a subject of the Russian Federation can cancel this obligation), the amount of tax payable to the budget is determined as the difference between the calculated tax amount and the amounts of advance tax payments, payable during the tax period.

For expensive passenger cars (costing over 3 million rubles), the amount of transport tax is calculated taking into account an increasing coefficient. Therefore, the formula for calculating transport tax on an expensive car looks like this:

The value of the increasing coefficient, as we have already indicated, depends on the average cost of the car and the year of its manufacture.

Indicators for a passenger car		Increase factor value
average cost	Period since the year of issue
From 3 million to 5 million rubles. inclusive	From 2 to 3 years
	From 1 year to 2 years
	No more than 1 year
From 5 million to 10 million rubles. inclusive	No more than 5 years
From 10 million to 15 million rubles. inclusive	No more than 10 years
From 15 million rubles.	No more than 20 years

Thus, for passenger cars with an average price of 3 million rubles. calculated taking into account increasing factors (from 1.1 to 3) depending on the year of manufacture of the car.

About the average cost of a car

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 on the Internet. Therefore, the list of passenger cars posted on the specified website on 02/28/2014 applies for the tax period of 2014, the list of cars dated 02/27/2015 - for the tax period 2015, the list dated 02/26/2016 - for the tax period 2016, the list dated 02/28. 2017 – for the 2017 tax period. In order to establish the fact that the Ministry of Industry and Trade has included a specific car in the list, the following input data is needed:

make and model (version) of the vehicle;

engine type (petrol, diesel or hybrid);

engine capacity;

the number of years that have passed since the year of issue.

The list does not show the average cost of each car individually. Vehicles, taking into account the number of years that have passed since the year of manufacture, are combined into groups according to the “Average cost” indicator specified by the Tax Code. Cars are “scattered” into groups based on the average cost of a vehicle, the calculation procedure for which is enshrined in the Procedure for calculating the average cost of passenger cars for the purposes of Chapter 28 of the Tax Code of the Russian Federation, approved. By Order of the Ministry of Industry and Trade of the Russian Federation dated February 28, 2014 No. 316.

The number of items in the list is increasing from year to year (the Ministry of Industry and Trade is working to clarify the lists), so the taxpayer needs to check his expensive car for inclusion in the next list annually.

Group by indicator “Average cost”	Number of positions in the group for the tax period
	2017	2016	2015
From 3 million to 5 million rubles.
From 5 million to 10 million rubles.
From 10 million to 15 million rubles.
Over 15 million rubles.
Total

If a passenger car is not included in the list (including taking into account the type and engine size of the vehicle) or the number of years that have passed since the year of manufacture does not correspond to a similar indicator in the list, the increasing factor should not be applied.

Conclusion from the Federal Tax Service: if the purchased passenger car is not on the list posted on the official website of the Ministry of Industry and Trade, the transport tax for this vehicle must be calculated without taking into account the increasing coefficient (Letter No. BS-4-21/149 dated January 11, 2017).

About the year of manufacture of the car

The Tax Code states that in order to determine the period that has passed since the year of manufacture of the vehicle, the countdown begins from the year of manufacture of the corresponding passenger car. Financiers specify: the period for calculating the number of years that have passed since the year of manufacture of the passenger car, in respect of which the increasing coefficient established by clause 2 of Art. 362 of the Tax Code of the Russian Federation, is calculated from the year of manufacture of the vehicle for which it is paid. For example, when calculating the transport tax for 2016 in relation to a passenger car manufactured in 2014, one should proceed from the fact that three years have passed since the year of manufacture of the vehicle.

Conclusion from the Ministry of Finance: in relation to a vehicle manufactured in 2014 and costing from 3 million to 5 million rubles. inclusive, when calculating the amount of transport tax for 2016, an increasing factor of 1.1 is applied (Letter No. 03-05-05-04/30334 dated May 18, 2017).

Accordingly, in relation to a passenger car manufactured in 2014 and costing from 3 million to 5 million rubles. inclusive, when calculating the amount of transport tax for 2017, there is no need to apply an increasing coefficient (after all, four years have passed since the year of issue in this case).

Increasing factor and advance payments

By virtue of paragraph 2 of Art. 363 of the Tax Code of the Russian Federation, during the tax period, taxpayers-organizations pay advance payments for transport tax, unless otherwise provided by the laws of the constituent entities of the Russian Federation. In a situation where advance payments must be made, the question arises whether it is necessary to take into account the increasing factor when determining their value in relation to expensive cars. The answer can be found in clause 2.1 of Art. 362 of the Tax Code of the Russian Federation as amended by Federal Law dated November 4, 2014 No. 347-FZ.

Taxpayer organizations calculate the amount of advance payments for transport tax at the end of each reporting period in the amount of 1/4 of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient.

Thus, the formula for calculating the advance payment for transport tax in relation to an expensive car looks like this:

Transport tax, as well as advance payments for it (if payment of such is not canceled at the regional level) in relation to expensive passenger cars is calculated using an increasing coefficient in the event that a specific car, taking into account the period that has passed since the year of its production, is included by the Ministry of Industry and Trade in the list passenger cars with an average price of 3 million rubles. for the corresponding tax period.

1. Taxpaying organizations shall calculate the amount of tax and the amount of advance tax payment independently. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.

2. The amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and tax rate, unless otherwise provided by this article.

The amount of tax payable to the budget by taxpayer organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

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 manufacture of which is no more than 20 years old.

In this case, the calculation of the periods specified in this paragraph begins with the year of manufacture of the corresponding passenger car.

The procedure for calculating the average cost of passenger cars for the purposes of this chapter is determined by the federal executive body exercising the functions of developing state policy and legal regulation in the field of trade. 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 specified body on the Internet information and telecommunications network.

The amount of tax calculated at the end of the tax period by taxpayer organizations in relation to each vehicle with a maximum permitted weight of over 12 tons registered in the register is reduced by the amount of the fee paid in respect of such a vehicle in a given tax period.

If, when applying the tax deduction provided for by this paragraph, the amount of tax payable to the budget takes a negative value, the amount of tax is taken equal to zero.

Information from the register is submitted to the tax authorities annually before February 15 in the manner determined by the federal executive body in the field of transport in agreement with the federal executive body authorized for control and supervision in the field of taxes and fees.

2.1. Taxpaying organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient specified in paragraph 2 of this article.

3. In the case of registration of a vehicle and (or) deregistration of a vehicle (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the amount of tax (the amount of advance payment for tax) is calculated taking into account the coefficient defined 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.

If the registration of a 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 (removal) is taken as the full month from registration) of the vehicle.

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 coefficient specified in this paragraph.

4. Lost power.

5. Lost power.

6. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.

except for passenger cars, water and air vehicles. allocation of 15 percent of the total volume of released funds for the development of organizations in accordance with paragraph 10 of Article 4 of the Law of the Moscow Region dated November 24, 2004 No. 151/2004-OZ (1) costs for the development of new production facilities, workshops and units (start-up costs), readiness testing new production facilities, workshops and units for their commissioning through comprehensive testing (under load) of all machines and mechanisms with trial production of products, adjustment of equipment; 2) costs of preparing and mastering the production of new types of products not intended for serial or mass production, as well as new types of work (services); 3) costs of preparing and mastering the production of new types of serial or mass-produced products, as well as technological processes; 4) costs associated with improving the technology and organization of production, as well as improving the quality of products (goods, works, services), increasing their reliability, durability and other operational properties during the production process; 5) investments related to new construction, reconstruction, technical re-equipment, modernization of the organization’s fixed assets; 6) costs associated with invention and innovation, namely, costs of conducting research, experimental work, manufacturing and testing models and samples for inventions and innovation proposals; 7) costs for modernization of equipment and reconstruction of fixed production assets; 8) investments related to new construction, reconstruction, technical re-equipment of non-production facilities; 9) costs associated with improving the quality of services provided by non-production facilities and expanding the range of these services; 10) costs for advanced training and retraining of the organization’s employees on the territory of the Russian Federation; 11) funds allocated from the organization’s profits to replenish working capital; 12) costs directly related to the creation and maintenance of jobs for people with disabilities. For the purposes of this paragraph, reconstruction, modernization and technical re-equipment are understood as actions (work, activities) defined in Article 257 of the Tax Code of the Russian Federation) and the direction of 85 percent of the total amount of released funds for the construction and restoration of religious buildings and structures located on the territory of the Moscow Region areas. The list of religious buildings and structures planned to be built and (or) restored on the territory of the Moscow Region (hereinafter referred to in this article as the List) in the planned financial year is being developed by the central executive body of state power of the Moscow Region authorized by the Government of the Moscow Region together with religious associations in the manner established by the Government of the Moscow Region. The list must contain the names of religious buildings and structures and their locations. The Governor of the Moscow Region annually submits to the Moscow Regional Duma the List for the planned financial year for approval, approves it and sends it for information to the Moscow Regional Duma and the territorial body of the federal executive body authorized for control and supervision in the field of taxes and fees in the Moscow Region. In the absence of an agreed and approved List before January 1 of the planned financial year, the effect of tax benefits is suspended until the quarter following the quarter in which the List is agreed and approved. Organizations use the funds released as a result of the application of tax incentives for the construction and restoration of religious buildings and structures of those religious associations whose contributions constitute the authorized capital of the organization. If the authorized capital of an organization consists of contributions from several religious associations, then the amount of released funds is distributed among religious buildings and structures in proportion to the share of participation in the authorized capital of the organization of religious associations.