What category is needed for a Gazelle - “B”, “C” or “D”? “Gazelle” cargo and passenger:
In Russia, a car called “Gazelle” became widespread. The image of a beautiful animal, a graceful deer, immediately appears in the imagination, running away very quickly as soon as it notices danger.
Indeed, this machine is easy to maintain, unpretentious and affordable.
However, due to the variety of modifications of this car, a reasonable question arises: what category is needed for a Gazelle, if we talk about a driver’s license?
Variety of shapes
Cars of this brand began to be produced back in 1994, then there was a restyling of this van, after which “Gazelle-Business” was released, then “Gazelle-Next”. On the basis of this bestseller, such light-duty trucks and vans as “Valdai”, “Sobol” and “Barguzin” were assembled. In addition, this car is produced even in neighboring countries, sometimes under different names.
In addition to different names, the model was also produced in different modifications: “Gazelle” cargo, passenger and cargo-passenger. There are options for an extended model. Different cars require different categories of driver's license. “Gazelle” serves for various purposes, be it a minibus or cargo transportation.
Each driver has a driver's license category. So, which category is needed for a Gazelle, the law and traffic rules will help you figure it out.
Cargo model
What is a Gazelle cargo truck? This is a light-duty truck with a maximum permissible weight of 3,500 kilograms, which can carry 1.5 tons of cargo on board. However, this does not apply to all cars.
After all, there are various models: with an awning, a completely open body and a Gazelle thermal booth.
Category B is required according to traffic rules to drive such a vehicle, namely with a maximum curb weight of up to 3.5 tons.
Therefore, to find out whether it is only with this category that you can drive your Gazelle, you need to look at the technical equipment passport (PTS). It is there, in the maximum curb weight section, that there is a figure that is decisive in this matter. So, if the PTS weight is less than or equal to 3500 kg, then this car can be driven with a category B license.
"Gazelle" passenger
It’s a different matter if we are talking about a minibus such as the GAZ-3221. This part of the “Gazelle” family is very often used for transporting people over short distances, for example, in commercial transport along specified city routes.
According to traffic rules and current legislation, category B is not enough to drive this type of transport, since the number of passengers carried is more than eight. If, for example, you take any minivan, even a Hyundai Starex or Mercedes Vito, then category B is quite enough for them.
However, a passenger Gazelle carries 13 or even 15 passengers. It turns out that to drive you need category D license, which opens up the opportunity to drive buses.
And, indeed, all minibus drivers open this particular category before getting behind the wheel of this type of transport. By the way, very often, in addition to category D itself, employers also require experience in this field, thereby taking care of the safety of transportation and passengers.
Cargo-passenger
What category is needed for the Gazelle, if we talk about all-metal vans? They can be either fully glazed, as they say in a circle, or half glazed.
This design allows you to place several passenger seats, as well as make full use of the trunk, because it turns out to be very large; you can even transport refrigerators and washing machines, not to mention manufactured goods and boxes of products.
Such “Gazelles” can be used for long journeys, trips to the sea with the family, especially in luxury versions. The seats in this car are quite comfortable for everyone.
What category of license is required to drive such a car? Since the maximum permissible weight of the cargo-passenger Gazelle is less than 3,500 kg, a category B license is sufficient to drive it.
Only one condition must be met - the number of seats. It should be no more than eight, including the driver's seat. Then category B license will be sufficient.
Category C license for Gazelle
However, a situation may arise in which a category B or D license may not be enough to drive this vehicle. Sometimes a category C license is required to drive this truck. In what cases?
According to current legislation, a category C license is required to drive a vehicle with a maximum permissible weight of more than 3500 kg. There are some modifications of the Gazelle, for example, the extended GAZ-33022, which has a maximum permitted weight of 3600 kg. Even if you do not fully load the car, the law still requires category C to drive.
“Gazelle” with trailer
What if you need to use the Gazelle with a trailer? What category of rights is needed then? In general, category E is required to drive vehicles with trailers, and several types, depending on the vehicle.
According to the gradation of categories of traffic rules, if the weight of the vehicle and trailer does not exceed 3500 kg, then category B is sufficient. However, this does not apply to the Gazelle, since its weight without a trailer is close to 3500 kg.
This means that even if the weight of the trailer is 750 kg, then in total the maximum permitted weight of the resulting road train is more than 3500 kg, and driving licenses of categories E and C are already required. That is, category C must be opened, and in addition category E.
But some will say that you can bypass the driver's license categories. The Gazelle can carry much more than the stated 1.5 tons. Just install reinforced springs and everything will be fine. However, this is a misconception.
It is not for nothing that the manufacturer states in the technical specifications the maximum permitted weight. After all, all structural elements are designed specifically for this weight.
For example, the brakes may not be able to withstand the additional load, and braking will no longer be as effective, and in an emergency the car may not stop at all.
Category re-registration
Sometimes it becomes necessary to re-register a Gazelle of category D to another, for example, B. The owner simply does not use the seats in the cabin, and decided to simply remove them. Then you need to contact the traffic police, and after some procedures they will draw up all the necessary documents.
So, what category is needed for a Gazelle: B, C, D, and in some cases even E. To avoid getting into trouble, carefully study the vehicle passport of your model, and then you can safely hit the road.
Source: https://BusinessMan.ru/new-kakaya-kategoriya-nuzhna-na-gazel-bc-ili-d-gazel-gruzovaya-i-passazhirskaya.html
Gas 3302 What Category
At what rate is the transport tax paid for a GAZ 3302 car if the PTS indicates category “B” and the type of vehicle is a light truck (LG)?
Question answer
Question: At what rate is the transport tax paid for a GAZ 3302 car if the PTS indicates category “B” and the type of vehicle is a light truck (LG)?
According to paragraph 1 of Article 358 of Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation, the object of taxation includes cars registered in the prescribed manner in accordance with the legislation of the Russian Federation.
Transport tax rates depend both on the type of vehicle and on the engine power of the vehicle.
In accordance with Appendix 3 of the Regulations on vehicle and vehicle , approved by Order of the Ministry of Internal Affairs of Russia N 496, Ministry of Industry and Energy of Russia N 192, Ministry of Economic Development of Russia N 134 dated 23.06.
2005, category “B” includes motor vehicles for the transport of passengers, having at least 4 wheels and no more than 8 seats (except for the driver), classified as passenger cars, as well as motor vehicles for the transport of goods.
whose maximum weight does not exceed 3.5 tons, classified as trucks.
Thus, vehicles whose PTS indicate the type of vehicle - “truck”, “light truck” or “van” and the vehicle category - “B” should be classified as trucks and the tax rate applied as for freight vehicles.
Questions and answers on cargo transportation and relocation
In this article we will try to answer the most frequently asked questions that interest our visitors. We have compiled a list of such questions according to their priority and the expressed interest of readers. So, let's begin:
When and at what time is the best time to organize cargo transportation or relocation?
When and at what time is the best time to organize a move or transportation?
The question is very pressing, especially recently for Moscow. It's no secret that not only courtyard areas are clogged, but also almost all access roads and sidewalks.
Drivers of passenger cars show extraordinary skill when parking their cars. So even a pedestrian will not be able to squeeze between them. As for larger machines, there is no need to comment further.
But you still need to move or transport. So, when is the best time to do this?
The most optimal time for cargo transportation and similar work is from 9.00 in the morning to 17.00 in the evening. At this time, a certain number of cars leave, freeing up space for maneuvering and parking.
In addition, the elevators are no longer so loaded with people trying to get to work, and the platforms, both on the floors and especially on the first floor, near the entrance, can be used for things to be taken out, without annoying passers-by too much and causing complaints from them.
It’s even better to try to score a closer parking space for trucks in advance.
If the move is organized too early, at seven o’clock, or too late, after 6 p.m.
00 and even later, then unpleasant situations may arise with the inability of a truck to approach not only the entrance, but also the house in general.
Not to mention the fact that, sometimes blocking the only passage, you can hear a lot of extremely interesting reviews that you didn’t even know about. Well, dragging things from the street is a very impractical process.
Among other things, it is necessary to take into account road congestion. The peak load occurs in the morning from 7.30 to 10.00. And the second wave (ninth wave) for the evening, usually it starts somewhere from 15.00 and almost until 20.00-21.00. Therefore, it is best to slip through the time window from 10.30 to 14.00.
What category of license is required to drive a gazelle?
Gazelle or Gas 3302 is a light-duty truck used in cargo transportation, and has a weight of 1.8 tons and can carry a weight of up to 1.5 tons with a number of passenger seats of up to 7. According to the traffic regulations classification, this vehicle belongs to the category of passenger cars and is subject to the category “ IN".
For minibuses with more than 7 seats, you must have a category “D” license.
You can often see a car trailer attached to a gazelle. According to the rules, for this hitch, during cargo transportation, it is possible to extend category “B” rights if the weight of the trailer in running order does not exceed 0.75 tons. If the tonnage exceeds, an additional category of rights is required - “E”.
In general, as for trailers, the well-known “tonnar” in running order has a mass of 1.5 tons. Although it is listed as a trailer for a passenger car.
Although the rules clearly state that the weight of a trailer in a fully loaded state should not exceed half the weight of the towing vehicle.
This is due to the loss of control with these coupling designs (the exception is the semi-trailer - with this design, the behavior of the trailer is more controllable at high speeds and during maneuvering and braking.)
And so for the gazelle, if you want to use it for moving and cargo transportation, it is enough to have a category “B” license when transporting up to 7 passengers and up to 1.5 tons of cargo. It is also possible to tow a trailer from a passenger car weighing no more than 1.5 tons. For a minibus based on a gazelle with more than 7 seats, you must have a category “D” license.
What is the category of rights required to drive a ZIL-BYCH car?
This is a cargo-class car and requires a professional license category “C”.
More details about the categories of rights
In general, for driving vehicles when carrying out cargo transportation, there are different categories of rights. Each category allows driving strictly defined types of vehicles .
The driver has the right to drive only vehicles whose categories are indicated on his driver's license.
Classification rights are divided into groups: “A”, “B”, “C”, “D” and “E” confirm the presence of the right to drive vehicles of the corresponding categories.
A category “A” driver’s license allows you to drive any motorcycle, including motorcycles with a sidecar. In addition, a category A driving license allows you to drive motorized wheelchairs.
According to the traffic rules, motorcycles include two-wheeled vehicles with or without a side trailer. In addition, category “A” allows you to drive three-wheeled and four-wheeled vehicles that, when loaded, weigh no more than 400 kg.
Driving license of category “B” – for cars whose permissible maximum weight does not exceed 3500 kilograms and the number of seats, in addition to the driver’s seat, does not exceed 7.
That is, if you have a category “B” driver’s license, you are allowed to drive passenger cars, as well as small minibuses and jeeps that meet the above requirements.
Also, category “B” allows you to drive both motorized wheelchairs and vehicles with a trailer, the permissible maximum weight of which does not exceed 750 kg.
Driving license category “C” – for cars with a permissible maximum weight exceeding 3500 kilograms; with the exception of cars belonging to category “D”.
Also, a category “C” license allows you to drive trucks with a trailer whose maximum permitted weight does not exceed 750 kg. To drive trucks with heavier trailers, category "E" is required.
But it should be noted that category “C” does not give the right to drive light trucks (less than 3500 kg) and cars.
Driving license category “D” – for vehicles intended for the carriage of passengers and having more than 8 seats in addition to the driver’s seat.
A driver's license category "D" allows you to drive buses of various sizes, regardless of their permissible maximum weight, as well as buses with a trailer whose maximum permissible weight does not exceed 750 kg. Heavier trailers also require an "E" driving license.
Category “E” – combinations of vehicles with a tractor belonging to categories “B”, “C” or “D”, which the driver has the right to drive, but which do not themselves fall into any of these categories. Category "E" is issued in addition to the existing categories "B", "C" or "D".
It can complement these categories individually or several of them simultaneously.
In this case, an entry of the form “E” for “B” or “E” for “BCD” was made in the “special notes” column of the driver’s license. Please note that if your driver’s license has categories “B”, “C”, “E”, with “E” for “B”, you cannot drive a truck or bus with a heavy trailer if you have such a license.
The new driver's licenses, introduced on March 1, 2011, contain separate categories "BE", "CE" and "DE". For example, category “BE” allows you to drive vehicles with a maximum permissible weight of up to 3,500 kg and a trailer whose weight exceeds 750 kg.
To manage different types of cars, you need to open the corresponding categories, as each category allows you to drive only a certain type of transport. To obtain categories “A” and “B”, it is allowed to take external exams at the State Traffic Inspectorate.
Obtaining the remaining categories is carried out only when studying in specialized educational institutions - driving schools, and obtaining higher categories of type “D” and “E” is carried out only if you have at least one year of experience in the previous category.
What is the speed of freight transport?
In general, there is no speed limit for trucks when carrying out cargo transportation, at least I have never seen such a thing. Everyone drives according to their capabilities and the capabilities of their car. Limitations are imposed only by the condition of the road surface and the situation on the road.
But if you strictly follow the letter of the law, then here are excerpts from the traffic rules on speed limits for motor vehicles:
10. Travel speed
10.1.
The driver must drive the vehicle at a speed not exceeding the established limit, taking into account the intensity of traffic, the characteristics and condition of the vehicle and cargo, road and meteorological conditions, in particular visibility in the direction of travel. The speed must provide the driver with the ability to constantly control the movement of the vehicle to comply with the requirements of the Rules.
If a traffic hazard arises that the driver is able to detect, he must take possible measures to reduce the speed until the vehicle .
10.2. In populated areas, vehicles are allowed to move at a speed of no more than 60 km/h, and in residential areas and courtyard areas no more than 20 km/h.
Note.
By decision of the executive authorities of the constituent entities of the Russian Federation, an increase in speed may be allowed (with the installation of appropriate signs) on sections of roads or lanes for certain types of vehicles if road conditions ensure safe movement at a higher speed. In this case, the permitted speed should not exceed the values established for the corresponding types of vehicles on highways.
10.3. Movement outside populated areas is permitted:
for cars and trucks with a permissible maximum weight of no more than 3.5 tons on highways - at a speed of no more than 110 km/h, on other roads - no more than 90 km/h;
intercity and small buses and motorcycles on all roads - no more than 90 km/h;
for other buses, cars when towing a trailer, trucks with a permissible maximum weight of more than 3.5 tons on highways - no more than 90 km/h, on other roads - no more than 70 km/h;
for trucks carrying people in the back - no more than 60 km/h;
for vehicles carrying out organized transportation of groups of children - no more than 60 km/h;
10.4. Vehicles towing motor vehicles are permitted to travel at a speed of no more than 50 km/h.
Vehicles transporting large, heavy and dangerous goods are allowed to move at a speed not exceeding the speed established when agreeing on the terms of transportation.
10.5. The driver is prohibited from:
exceed the maximum speed determined by the technical characteristics of the vehicle ;
exceed the speed indicated on the “Speed Limit” identification sign installed on the vehicle;
interfere with other vehicles by driving unnecessarily at too low a speed;
Brake sharply unless necessary to prevent a traffic accident.
What are the dimensions of the gazelle and its carrying capacity?
A standard cargo gazelle tent has a body size of 2 m - width, 3 m - length and 1.6 m - height, the height of the body platform above the road surface is 1 m. The cabin is quite comfortable for two passengers and the driver.
The total length of the gazelle is 5.5 m, width - 2.5 m, height 2.6 m.
Weight when fully loaded for a standard onboard gazelle ranges from 1850 kg to 2100 kg. The weight of the transported cargo is limited to 1500 kg. The total total weight of a fully loaded gazelle should not exceed 3500 kg. Otherwise, it will already be a truck with license category “C”.
There is a common belief that a gazelle, when transporting cargo, can drag much more, especially if you put additional sheets on the springs. But unfortunately this is not the case. The limitation of load capacity is not associated with springs and suspension, but with the purely mechanical properties of the design of some vehicle components.
First of all, with the brake system. The brakes on the gazelle do not have pneumatic assistance, but only a vacuum booster. It is clearly not enough to transfer large braking force to the pads.
When overloaded, the gazelle begins to stall, that is, the brakes simply do not hold it back (the wheels do not wedge until they stop completely), which in extreme situations leads to negative consequences.
You should also take into account the large mechanical loads on the transmission. The Gazelle is equipped with a five-speed gearbox designed for a passenger car. And on a gazelle it works with obvious overload. In addition, the rear axle (its main pair) is not designed for heavy loads, over 40 tons per cm2. And when used in extreme conditions, it quickly breaks down.
But the gazelle has one notable feature - large wheel turning angles. This allows you to turn the car 180 degrees, keeping within just three standard lanes. Thanks to its short wheelbase, the gazelle is very maneuverable!
Detailed technical characteristics of the car GAZ 3302
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Source: http://gazel-time.ru/gaz-3302-2/2074-gaz-3302-kakaja-kategorija.html
How to determine the type of car?
When an organization purchases a car, the accountant is faced with the difficult task of choosing a depreciation group number.
The depreciation group number for a car is determined by its type, class (for passenger transport), load capacity (for freight transport) and the purpose of the car (cars for the disabled, public transport, tow trucks, etc.).
The accountant can obtain this information from the vehicle passport, which contains the main characteristics of the vehicle and without which it cannot be allowed on the road.
Don't fall into the trap
Accountants often the type of car according to its category indicated in column 4 of the vehicle passport (PTS). If category “B”, the accountant believes that it is a passenger car, category “C” is a truck, and “D” is a bus. But, contrary to popular belief, the type of car is not determined by the category indicated in column 4 of the PTS.
For example, trucks can be assigned a category of both “B”, if their weight does not exceed 3.5 tons, and “C”, if their weight is more than 3.5 tons.
Buses can be assigned category “B” (if they are not designed to carry more than 8 passengers, like the seven-seater UAZ 2206 (9)-04 or six-seater GAZ-2217 Barguzin-Business) or category “D” (if they can carry more than 8 passengers like the 13-seater Gazelle GAZ-32213 or the 17-seater Ford Transit 430).
First of all, to determine the type of car, you need to look at column 3 of the PTS “Name, type of vehicle,” which indicates the design features of the car.
We study the PTS - column 3 “Name (vehicle type)”
From this column, in most cases, you can determine what type of car this vehicle is: passenger car, truck, bus.
But the procedure for filling out this column of the PTS allows you to indicate its purpose: “cargo and passenger”, “station wagon”, “sanitary”, “collector”, “crane”, “cement truck”.
If from the purpose of the vehicle indicated in column 3 of the PTS it is difficult to understand what type of transport it can be classified as, then you need to proceed to the next step.
Let's get acquainted with the car coding system. Column 2 of the PTS “Model, make of vehicle”
The symbol of the model (brand) of the vehicle is indicated in column 2 of the PTS.
For domestically produced vehicles, model designation is practiced in accordance with Industry Standard OH 025 270-66 “Classification and designation system for automotive rolling stock, as well as its units and assemblies produced by specialized enterprises.”
According to this document, models of the Russian automobile industry have an alphanumeric designation. In the model designation, the letters are an abbreviation of the manufacturer, and the numbers indicate the class, type, model number, its modification and type of execution.
The type of car is determined by the second digit in its model designation. Passenger cars are encrypted with the number “1”, buses with the number “2”.
If the second digit of the model is “3”, then this is an onboard cargo vehicle or pickup truck; under the number “4” is a truck tractor; under “5” is a dump truck.
The number “6” is reserved for tanks, and the number “7” for vans. Special vehicles are hidden behind the number "9".
For example,
The GAZ-2 7 057 car is a van, since the second digit of the model is “7”, models VAZ 2 1 90, UAZ Hunter Welcome 3 1 5195-162-01- passenger cars, since the second digit of the model is “1”, model UAZ 3 3 03 is an onboard cargo vehicle - the second digit in its designation is “3”, the UAZ 2 2 06-94 model is a bus, since the model type is indicated by the number “2”.
But it happens that the designation of the car model and its name indicated in columns 2 and 3 of the PTS do not allow us to determine the type of transport. For example, foreign cars may not have a model (make) with a digital designation).
In this case, only a response from the competent authorities (traffic police, customs) and manufacturing organizations that have the right to issue PTS will help eliminate doubts.
You can also check the type of vehicle for a fee at the Research Institute of Automotive, Motor and Transport.
But finding out the type of car is only the first step in determining the useful life of the car . Other factors will also influence the choice of car depreciation group. You can read about how to determine the useful life of a passenger car here, and buses and trucks here.
Share in the comments: what problems did you encounter when determining the type of car and how did you solve them?
Clause 26 of Order of the Ministry of Internal Affairs of Russia No. 496, Ministry of Industry and Energy of Russia No. 192, Ministry of Economic Development of Russia No. 134 “On approval of the regulations on vehicle passports and vehicle chassis passports”
Appendix 3 to Order of the Ministry of Internal Affairs of Russia No. 496, Ministry of Industry and Energy of Russia No. 192, Ministry of Economic Development of Russia No. 134 “On approval of the regulations on vehicle passports and vehicle chassis passports.”
Source: http://buch-tax.ru/kak-opredelit-tip-avtomobilya/
How to determine the vehicle category for tax calculation
Vehicle categories
The size of the transport tax rate depends on the category of the vehicle and its technical characteristics (power, traction, capacity) (Article 361 of the Tax Code of the Russian Federation).
Categories of vehicles are listed in Article 361 of the Tax Code of the Russian Federation. These include, for example:
- other self-propelled machines and mechanisms on pneumatic and caterpillar tracks;
- boats, motor boats and other water vehicles;
- yachts and other sailing-motor vessels;
- non-self-propelled (towed) vessels, etc.
Category Definition
When determining the types of motor vehicles and classifying them as trucks or cars, you must be guided by the data of the vehicle passport (PTS).
This procedure is confirmed by letters of the Ministry of Finance of Russia dated August 13, 2012 No. 03-05-06-04/137 and dated October 21, 2010 No. 03-05-06-04/251, Federal Tax Service of Russia dated February 15, 2012 No. BS -4-11/2450 and dated December 1, 2009
№ 3-3-06/1769.
The type and category of the vehicle are indicated in lines 3 and 4 of the PTS on the basis of the Convention on Road Traffic (Vienna, November 8, 1968), ratified by Decree of the Presidium of the Supreme Soviet of the USSR of April 29, 1974 No. 5938-VIII (Regulation approved by joint order dated June 23, 2005, Ministry of Internal Affairs of Russia No. 496, Ministry of Industry and Energy of Russia No. 192, Ministry of Economic Development of Russia No. 134).
Vehicle types refer to the characteristics of a vehicle, determined by its design features and purpose (truck, passenger car, bus, etc.). There are five categories of vehicles:
1) A – motorcycles, scooters and other motor vehicles;
2) B – cars whose permissible maximum weight does not exceed 3500 kg and the number of seats, in addition to the driver’s seat, does not exceed eight;
3) C – cars, with the exception of those belonging to category “D”, the permissible maximum weight of which exceeds 3500 kg;
4) D – vehicles intended for the transport of passengers and having more than 8 seats in addition to the driver’s seat;
5) E – trailer – a vehicle intended to be driven in conjunction with a vehicle. This term includes semi-trailers.
If the data on the category (type) of the vehicle specified in the PTS does not allow one to unambiguously determine the tax rate, then this issue should be resolved in favor of the organization (letter of the Federal Tax Service of Russia dated December 1, 2009 No. 3-3-06/1769).
Situation: what category of vehicles does the car belong to when calculating transport tax: passenger cars or trucks? Does the PTS indicate the type of vehicle – “truck”, category – “B”?
The car belongs to the category of cargo vehicles.
The indication of category “B” in the PTS does not indicate that the car belongs to a passenger vehicle.
Category “B” can be assigned to both cars and trucks (Appendix 3 to the Regulations approved by the joint order dated June 23, 2005.
Ministry of Internal Affairs of Russia No. 496, Ministry of Industry and Energy of Russia No. 192, Ministry of Economic Development of Russia No. 134, letter of the Federal Tax Service of Russia dated December 1, 2009 No. 3-3-06/1769).
Therefore, in the situation under consideration, the transport tax must be calculated taking into account the type of vehicle indicated in line 3 of the PTS.
If the PTS simultaneously indicates the category of the vehicle – “B” and the type of vehicle – “truck”, then calculate the transport tax as for a truck. In addition, you can use the vehicle markings, which are given in line 2 of the PTS.
The second character of the digital designation of the vehicle model indicates its type (type of car). For example: “1” – passenger car, “7” – vans, “9” – special.
Similar clarifications are contained in letters of the Ministry of Finance of Russia dated August 13, 2012 No. 03-05-06-04/137, dated October 21, 2010 No. 03-05-06-04/251, dated March 19, 2010 No. 03- 05-05-04/05 and the Federal Tax Service of Russia dated April 7, 2016 No. SA-4-7/6024.
It should be noted that in cases where the data on the category (type) of the vehicle specified in the PTS do not allow us to unambiguously determine the tax rate, the Federal Tax Service of Russia recommends that the tax inspectorates resolve this issue in favor of the organizations (letter dated December 1, 2009 No. 3 -3-06/1769).
Situation: When calculating transport tax, what category of vehicles do truck-based cranes belong to: self-propelled vehicles or trucks?
Truck cranes belong to the category of trucks.
Truck cranes mounted on the base of trucks belong to the category of cargo vehicles. This conclusion can be drawn based on the data in the table, which provides a comparative analysis of vehicle categories according to the UNECE ITC classification and according to the classification of the Convention on Road Traffic.
The legitimacy of this approach is confirmed by the letter of the Ministry of Finance of Russia dated January 17, 2008 No. 03-05-04-01/1 and arbitration practice (see, for example, the resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 17, 2007 No. 2965/07, FAS Western- Siberian District dated October 3, 2011 No. A46-14465/2010, FAS Volga-Vyatka District dated September 24, 2009 No. A29-133/2009).
Situation: to which category of vehicles when calculating transport tax do UAZ-3962, UAZ-2206 category “B” cars belong: buses or cars?
Determine the category of the vehicle using the data specified in the vehicle passport.
Transport tax must be calculated taking into account the type of vehicle indicated in line 3 of the PTS (letter of the Ministry of Finance of Russia dated August 13, 2012 No. 03-05-06-04/137, dated January 17, 2008 No. 03-05-04-01 /1). In addition, you can use the vehicle markings, which are given in line 2 of the PTS.
The second character of the digital designation of the vehicle model indicates its type (type of car). For example: “1” – passenger car, “7” – vans, “9” – special. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated March 19, 2010 No. 03-05-05-04/05 and the Federal Tax Service of Russia dated April 7, 2016.
No. SA-4-7/6024.
If the type of vehicle (“truck”, “passenger car”, “bus”, etc.) cannot be determined, please refer to the Comparative table of vehicle categories according to the IEC EEC OOC classification and the Convention classification. In the Comparison Table, buses are classified as category “D”.
Therefore, if the PTS of a sanitary van indicates category “B”, then it is not a bus.
In arbitration practice, there are examples of court decisions in which it is recognized that category “B” indicated in the PTS of UAZ-3962, UAZ-2206 vehicles confirms the classification of this vehicle as a passenger car (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated February 20 2007
No. 1369/07, resolution of the Federal Antimonopoly Service of the West Siberian District dated October 18, 2006 No. F04-6867/2006(27536-A81-15), East Siberian District dated March 12, 2009 No. A58-3798/08-F02- 869/09, Northwestern District dated July 17, 2006 No. A05-1765/2006-13).
It should be noted that in cases where the data on the category (type) of the vehicle specified in the PTS do not allow us to unambiguously determine the tax rate, the Federal Tax Service of Russia recommends that the tax inspectorates resolve this issue in favor of the organizations (letter dated December 1, 2009 No. 3 -3-06/1769).
Situation: what category of vehicles do BelAZ mining dump trucks belong to when calculating transport tax?
BelAZ mining dump trucks belong to the category of other self-propelled vehicles, machines and mechanisms running on pneumatic and tracked tracks. This is stated in letters of the Ministry of Finance of Russia dated June 27, 2008 No. 03-05-05-04/12, dated May 31, 2006.
No. 03-06-04-04/21. The legality of this approach is confirmed by arbitration practice (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated January 31, 2007 No. 29/07, the resolution of the Ural District dated October 22, 2007 No. F09-8633/07-S3, dated March 26, 2007
No. Ф09-1943/07-С3).
Source: http://nalogobzor.info/publ/nalogi_s_juridicheskikh_lic/transportnyj_nalog/kak_opredelit_kategoriju_transportnogo_sredstva_dlja_rascheta_naloga/6-1-0-208
What category does the gazelle belong to?
Gazelle cars are very popular among the Russian population.
The advantage of these cars is the versatility of the models, allowing: to transport cargo, transport people and go on a trip with a large family.
The versatility of Gazelles requires different categories of rights to drive models of this type of transport. What categories should be open to the driving license for a Gazelle driver?
More details: advicelawyer.ru
The calculation of transport tax largely depends on which category of transport the company classifies the car into. However, in practice, solving this particular problem causes the greatest difficulties for accountants. After all, tax legislation does not contain an exact answer to the question of how to do this.
More details: www.buhgalteria.ru
What category is required for the Gazelle - “B”, “C” or “D”? Is the Gazelle a vantage and a passenger? Free legal advice: Russia has a wide range of services.
What category is required for the Gazelle - “B”, “C” or “D”? Is the “Gazelle” a vantage and a passenger? Free legal advice: In Russia, there is a wide range of cars under the name “Gazelle”.
I immediately see the image of a beautiful creature, a graceful doe, already flowing fluidly, as if to indicate trouble.
More details: helpavtourist.ru
The size of the transport tax rate depends on the category of the vehicle and its technical characteristics (power, traction, capacity) (Article 361 of the Tax Code of the Russian Federation). Categories of vehicles are listed in Article 361 of the Tax Code of the Russian Federation. These include, for example:
More details: taxobzor.info
Specialists from the Federal Tax Service for the Tver Region explain the procedure for establishing transport tax rates for vehicles of the GAZ-2217, 22171, 22177, 221717, 3221, 32217 brands.
The agency explains that in the Convention on Road Traffic, qualification “B” means “Vehicles whose permissible maximum mass does not exceed 3,500 kg, and the number of seats in addition to the driver’s seat does not exceed eight.”
Recently, the Gazelle car has become quite widely used in the Russian Federation. The popularity of this car is due to many reasons: it is simple and inexpensive to maintain, quite comfortable and roomy. Since there are quite a lot of modifications of this vehicle, motorists have a question: what category is needed for the Gazelle?
When an organization purchases a car, the accountant is faced with the difficult task of choosing a depreciation group number.
The depreciation group number for a car is determined by its type, class (for passenger transport), load capacity (for freight transport) and the purpose of the car (cars for the disabled, public transport, tow trucks, etc.).
The accountant can obtain this information from the vehicle passport, which contains the main characteristics of the vehicle and without which it cannot be allowed on the road.
The Gazelle car began production in 1994 and quickly gained popular popularity. The vehicle is available in the form of a van, minibus or light truck. The model is actively used in passenger transportation.
The word “Gazelle” is often used to describe the entire series of light-duty vehicles produced at the Gorky automobile plant. But initially this name was given to the GAZ-3302, GAZ-33023 and GAZ-322132 models.
Due to various modifications of the car in question, car owners often have a question: what category is needed for a Gazelle - “B”, “C” or “D”?
The Gazelle car has long been firmly established in the Russian Federation and is pleased with its widespread distribution. This car is pleasant and easy to maintain and quite inexpensive. The advantage of this model lies, first of all, in its excellent functionality, because it can carry both cargo and people or simply travel with a large family.
More details: AvtoUdostoverenie.
ru
Question: At what rate is the transport tax paid for a GAZ 3302 car if the PTS indicates category “B” and the type of vehicle is a light truck (LG)? According to paragraph 1 of Article 358 of Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation, the object of taxation includes cars registered in the prescribed manner in accordance with the legislation of the Russian Federation.
The Ministry of Finance of the Russian Federation has clarified the procedure for paying transport tax on Gazelle vans widely used by small businesses. Even though they are classified as passenger cars, the tax must be calculated at the rates for trucks. This will not lead to a significant increase in taxes paid by small businesses.
More details: www.fontanka.ru
In this article we will try to answer the most frequently asked questions that interest our visitors.
We have compiled a list of such questions according to their priority and the expressed interest of readers. So, let's begin: The question is very pressing, especially recently for Moscow.
It's no secret that not only courtyard areas are clogged, but also almost all access roads and sidewalks.
The wide distribution of cars known as “Gazelle” owes its popularity to the low cost of the car and the variety of modifications available, allowing you to purchase a car for a variety of purposes. When planning to actively use the Gazelle for traveling on the road, transporting cargo or people, you need to find out in advance what category of driver's license is needed for a specific modification of the Gazelle.
QUESTION: For transport tax purposes, does the GAZ 2705 car (Gazelle, a cargo van with seven seats) belong to cargo vehicles, in what order will the transport tax be calculated for the use of the specified car?
More details: www.audit-it.ru
In Russia, a car called “Gazelle” became widespread. The image of a beautiful animal, a graceful deer, immediately appears in the imagination, running away very quickly as soon as it notices danger.
Indeed, this machine is easy to maintain, unpretentious and affordable.
However, due to the variety of modifications of this car, a reasonable question arises: what category is needed for a Gazelle, if we talk about a driver’s license?
Read more: BusinessMan.ruMore on the topic: Audi latest news
Source: http://www.chsvu.ru/k-kakoj-kategorii-otnositsya-gazel/
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