Calculation and payment of transport tax

Transport tax for legal entities: 4 ways to calculate tax

It is worth remembering that the taxpayer is the owner of the vehicle, an individual or an organization, and the object of taxation is always the vehicle itself. What is the tax base?

The concept of the tax base gives the real tax code depending on the type of vehicle itself.

It is defined this way:

if the vehicle has an engine, as such, then the tax base is calculated in horsepower. Although in the world measurement system the concept of “horsepower” is already officially considered obsolete, and the kW unit is used almost throughout the world, both units are used in the Russian Federation. And this is stated in the passport and vehicle certificate;
if the transport moves on water and is considered towed, non-self-propelled, then the tax base will be measured in register tons as gross tonnage;
if the air transport vehicle has a jet engine, then the tax base is calculated as the thrust of the jet engine;
if transport moving by water and air does not fit one of the above types, then the tax base will be measured in units.

Thus, we can say that the tax base is a unit of measurement of vehicle power.

Transport tax for legal entities directly depends on the tax base.

Features of tax payment by legal entities

The process of making tax payments for motor vehicles by legal entities differs significantly from the similar process of individuals.

For private car owners (individuals), as taxpayers, this year there is still no obligation to independently calculate the tax. This is done by employees of the Federal Tax Service based on data about cars received from the traffic police.

A diametrically opposite situation is observed among legal entities. They, following federal law, are forced to calculate the amount of the tax itself and the advance payment for it on their own. Also, at the end of the calendar year, an organization that owns a vehicle must file a tax return. It takes into account all previously paid advance payments.

Tax rates for transport tax

It is well known that transport tax is considered a regional tax, since the final say in setting tax rates remains with local regional authorities. They can change federal values at their discretion, either upward or downward. The limit is 10x size.

Answering the question: “Where should legal entities pay transport tax?”, we can definitely say that transport tax is paid to regional budgets.

Federal coefficients

Since the beginning of 2018, new federal rates have been established. On average, they increased by 1.7 times. The changes affected all vehicles, except motor sleighs, motorcycles and snowmobiles, and those vehicles with engine power in the range of 225 - 250 hp. With.

And do not forget that regional authorities have the right to increase federal rates, but not more than 10 times. Compared to the small group of lucky people who were not affected by these changes, the remaining car owners will feel the full size of the increase next year. The largest group of owners of vehicles with a power of up to 100 hp. With. The tax rate is expected to double.

Federal rates also include increasing coefficients that apply to expensive cars costing over 3 million rubles.

Regional odds

Based on the fact that transport taxation depends on the decision of local authorities, the amount of transport tax in neighboring regions can vary significantly. It does not matter who owns the movable property, an individual or a legal entity. The tax calculation method is uniform and depends on the regional rate, engine power and ownership period.

To obtain complete information, the management of each organization must independently contact the Federal Tax Service at the location of the vehicle and find out the size of the regional rate. Measures for electronic communication with the tax office have long been adopted for enterprises, and therefore the fastest way to contact them is through the website of the Federal Tax Service.

Calculation of transport tax

For each car on the balance sheet of a legal entity, it is necessary to calculate the tax separately.

If a company owned a car for a whole year, then the year is equal to one, and the tax amount will be calculated using the formula:

StN = RSt * MD , where:

StN – the amount of transport tax,

Rst – regional rate,

MD – vehicle engine power.

If the car was owned for less than a year, then the number of months of ownership is added to the formula:

StN = RSt * MD * MV , where:

StN – the amount of transport tax,

Rst – regional rate,

MD – vehicle engine power,

MV – months of vehicle ownership.

If the company has an expensive machine on its balance sheet, to which it is necessary to apply an increasing factor, and its ownership period is less than 1 year, then the calculation formula is as follows:

StN = RSt * MD * MV * PC , where:

StN – the amount of transport tax,

Rst – regional rate,

MD – vehicle engine power,

MV – months of vehicle ownership,

PC – multiplying factor.

To calculate the transport tax using a multiplying factor for cars owned for an entire calendar year, consider the year per unit, and the legal entity must use the following formula:

StN = RSt * MD * PC , where:

StN – the amount of transport tax,

Rst – regional rate,

MD – vehicle engine power,

PC – multiplying factor.

Tax return

A tax return is a mandatory accounting document for any enterprise, submitted to the Federal Tax Service at its location. A transport tax return must be submitted to all legal entities that have vehicles on their balance sheet.

In 2018, a new tax return form for automobile tax was adopted, which must be used by all taxpayers. It can be found and downloaded on the website of the Federal Tax Service of the Russian Federation.

Deadlines for submitting the declaration

The deadline for submitting a transport tax return to the tax office is set at the federal level, no later than 01.02. next year after the reporting year. That is, from January 1 to February 1, 2019, it is necessary to submit a declaration for 2018.

Recommendations for filling out the declaration

Like any other accounting document, a transport tax return requires filling out a cover page. It must indicate the full name, INN, KPP, contact phone number, OKVED of the organization and the full name of the person submitting the document. Be sure to indicate the date the document was completed and sign it. You should also be very careful in filling out fields such as:

correction number – 0 (if the document is submitted for the first time) or 1 (resubmission);
tax period – 34 (year) or 50 (in case of liquidation);
your Federal Tax Service number (can be found on the official website);
location code – 260 (if you submit the document at the location of the company).

Section No. 2 of the declaration is required to fill out the transport tax calculation for each car on the balance sheet of your organization. That is, if your company owns fifteen machines, section No. 2 will consist of 15 pages.

Section No. 1 is needed to reflect the final results of the actual amount of car tax.

If you fill out a document handwritten, try to write in block letters. Use a blue or black fountain pen for this. Round numbers to a round sum, kopecks over 50 to a ruble. Mark all unfilled columns with dashes.

Organizations are obliged, according to the Tax Code of the Russian Federation, to make advance payments for this tax, unless otherwise provided by legislative documents of local regional authorities.

To calculate transport tax by legal entities, the formula is used:

StN = IStN - SAP , where:

StN – the amount of transport tax,

ISTN - calculated amount of transport tax,

SAP - the amount of advance payments.

The deadline for payment of advance payments for transport tax is set by each region. Typically, such payments are made at the end of the reporting quarter. The amount of the quarterly advance payment, accordingly, is equal to ¼ of the annual amount.

Transport tax benefits for legal entities

There are benefits for paying transport tax for legal entities. They apply to road transport involved in certain areas of activity.

Namely:

organizations engaged in the production of agricultural products have the right to take advantage of benefits for their agricultural machinery and auxiliary equipment involved in this type of activity;
preferential taxation is provided for vehicles serving industrial enterprises;
organizations involved in the maintenance of federal and local roads have benefits for all special equipment;
Enterprises carrying out passenger and cargo transportation by sea, river and aircraft also do not pay transport tax.

Management and accounting departments of legal entities must remember that using benefits when paying transport tax does not exempt you from filing annual tax reports. It is necessary to submit a tax return for the previous year by February 1, indicating in it the grounds for not transferring tax contributions to the budget.

The deadline for payment of transport tax by legal entities is established in each subject of the Federation by its own legislative acts. But most regions adhere to generally established deadlines for the end of reporting quarters. The deadlines are April 30, July 31, October 31 of each reporting year. Payment is made using a payment order.

Penalties for late payment of transport tax

Regarding late payment of transport tax, general penalties are applied to legal entities: penalties, forced collection, seizure and sale of enterprise property.

The penalty is calculated as the product of the total tax amount by the number of days of overdue payment and 1/300 of the refinancing rate of the Central Bank of Russia.

Conclusion

Each legal entity that owns vehicles must comply with strict deadlines for accrual and payment of advance payments.

Some complexity may arise due to the fact that the organization must deal with these issues independently, as opposed to calculating car tax for private car owners.

For an experienced accountant, submitting reports and paying the necessary payments is not particularly difficult, especially since there are many calculator programs and the Federal Tax Service website to help organizations. The procedure for calculating, paying and declaring transport tax for legal entities is a regular procedure.

How is legal transport tax paid? faces? Answer: organizations pay quarterly advances three times a year and file a declaration once a year.

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Source: https://autoizakon.ru/nalogi/oplata-transportnogo-naloga-yuridicheskimi-litsami

Transport tax 2018: rates, benefits, payment deadlines

In Russia, payment of transport tax is mandatory for everyone who owns any type of transport (car, motorcycle, snowmobile, boat, yacht, helicopter, airplane, etc.). By purchasing any self-propelled equipment, you automatically become a transport tax payer, even if you never use the purchase.

Since the tax is paid for the past period, obligations to the state cease only one year after the disposal or sale of the vehicle. This means that if you sell a car in 2017, the former owner will still be required to pay tax on it in 2018.

Methods and deadlines for payment of transport tax by individuals in 2018

The amount of the annual payment of transport tax is calculated by the territorial tax authority and communicated to the payer by notification no later than 30 days before the payment deadline. Most often, the document is sent to the postal address of an individual, but the law also provides for other methods of delivering a tax notice:

Personally, against the taxpayer's signature.
Electronic version via telecommunication channels.
Through the taxpayer’s personal account on the Federal Tax Service website.

In this case, a registered letter is considered received 6 days after sending, therefore, a delay in payment due to lack of notification is not considered a valid reason and does not save from the accrual of penalties.

Unfortunately, the work of the Russian post leaves much to be desired and the delivery of correspondence is still lame. Tax officials propose solving this problem by controlling deadlines.

In 2018, the deadline for payment of transport tax is November 30. This means that the notification with a receipt must arrive by mail before November 1, 2018. If this does not happen, the Federal Tax Service recommends that you contact the inspectorate yourself and receive the document in person.

You can pay the tax at the nearest branch of any bank or, without leaving your home, on the website of government services or the tax service.

You can check the presence of transport tax debt for previous periods on the website PoiskNalogov.rf

To make an online payment, do not forget to indicate your Taxpayer Identification Number (TIN) when filling out the form. The fact is that this parameter is optional, but without it you will only be able to print a receipt.

Follow the budget classification code (BCC) - it must correspond to the type of your payment. In 2018, the following values were established for individuals:

Payment Description	KBK
Transport tax, including arrears, recalculations and debt	182 1 06 04012 02 1000 110
Transport tax (penalties)	182 1 06 04012 02 2100 110
Transport tax (interest on the corresponding payment)	182 1 06 04012 02 2200 110
Transport tax (fines)	182 1 06 04012 02 3000 110

How to calculate transport tax

In fact, there is no need to independently determine the payment amount, at least for individuals. This responsibility is entrusted to the tax authorities, which, it must be said, cope with it very well.

However, if you are interested in the process itself or want to check the legality of some charges, then calculating the amount of tax on a car will not be difficult. This is easy to do using our transport tax calculator, or calculate it yourself using the following algorithm.

Step 1: Determine the tax base

Typically this indicator is equated to the vehicle engine power expressed in horsepower. The easiest way to look at its meaning is in the vehicle registration certificate. If the engine power is indicated in kilowatts, then to convert it to horsepower we multiply it by 1.35962.

In our case, the tax base is 420.

Step 2: Find out the tax rate

As a rule, transport tax rates are determined at the level of the constituent entities of the Russian Federation. Therefore, the specific meaning must be sought in the legislative acts of the home region, that is, where the car is registered. If local authorities did not make decisions on transport tax rates, then the provisions of Article 361 of the Tax Code of the Russian Federation remain in force.

You can find out the rate of transport tax in a specific region of Russia from the table of rates on the page of our calculator. By default, the table shows the Moscow region, but it can be changed to any other subject of the Russian Federation and the bet sizes will be updated automatically.

We go to the table of bets and find our option in it - 150 rubles.

Step 3: Calculate the tax period

It would be unfair to pay the full amount of tax if the vehicle ownership period in the tax year is less than 12 months. Therefore, another multiplier was introduced into the calculation formula, reflecting the actual time of car ownership.

If the purchase and sale agreement is concluded, for example, at the end of June, then the tax is paid only for six months. In this case, the first and last months of ownership are considered full if the vehicle was registered before the 15th day inclusive, and deregistered after the specified date.

Since the indicator is calculated in complete years, the tax period for our example will be 4/12 years.

Step 4: Increasing coefficients

For all vehicles costing more than 3 million rubles, an increasing factor is introduced. This indicator is calculated taking into account the age of the specified equipment.

The current values of the coefficients are regulated by Art. 362 of the Tax Code of the Russian Federation. And the list of cars with an average cost of 3 million rubles for calculating transport tax is determined annually and published on the website of the Ministry of Industry and Trade no later than March 1 of the next tax period.

Price	Age	Increasing factor
From 3 to 5 million rubles	From 2 to 3 years	1,1
From 1 to 2 years	1,3
No more than a year	1,5
From 5 to 10 million rubles	No more than 5 years	2
From 10 to 15 million rubles	No more than 10 years	3
From 15 million rubles	No more than 20 years	3

According to the current conditions, the Audi S6 car falls into the group from 3 to 5 million rubles and receives an increasing factor of 1.3.

Step 5: Calculate the tax amount

So, we know all the necessary data for the calculation:

Engine power – 420 hp. With.
The tax rate is 150 rubles per horsepower.
The car ownership period in full years is 4/12.
The increasing coefficient is 1.3.

We calculate the amount of transport tax for 2016:

420 x 150 x (4/12) x 1.3 = 27,300 rubles.

This amount will need to be paid before December 1, 2018.

Benefits for individuals when paying transport tax

Some categories of taxpayers have the right to a reduction or complete exemption from payment of transport tax. They are provided with benefits established at both the federal and regional levels.

Federal tax breaks apply throughout Russia. An example is the exemption from payments for owners of vehicles with a permissible weight of more than 12 tons, subject to two conditions:

The car is registered in the Platon system.
The total amount of contributions for road use is equal to or exceeds the amount of transport tax calculated for the same period. Otherwise, the funds received by “Platon” only reduce the tax by the corresponding amount.

Regional benefits include taxpayer support at the local level. As a rule, disabled people of groups I and II, parents with many children, veterans of the Second World War and other military operations, as well as Heroes of Russia and the Soviet Union are exempt from transport tax. More information about all regional benefits can be found in the help section of the Federal Tax Service website.

Will the transport tax be abolished?

And in conclusion, a few words about the prospect of abolishing the transport tax. At the beginning of October 2016, bill No. 1187303-6 was submitted to the State Duma with a proposal to exclude Chapter 28 from the Tax Code of the Russian Federation. In fact, the authors of the document advocate the complete abolition of the transport tax, and propose to compensate for budget losses by increasing the excise tax on fuel.

As an explanation for the project, the fact of unfair taxation of certain categories of citizens is indicated. This is especially true for residents of the Far North, who are forced to use powerful vehicles due to natural conditions. According to deputies, the inclusion of transport tax in the cost of fuel will make it more flexible.

But as of January 1, 2018, this draft law was still under consideration by the State Duma Committee on Budget and Taxes.

Video educational program on transport tax

Source: https://unit-car.com/avtopravo/230-transportniy-nalog.html

Transport tax in 2018 - calculation and payment

Owners of vehicles in the Russian Federation are obliged to pay tax. The fee must be paid regardless of the type of mobile equipment and the intensity of its use.

Transport tax in 2018 is calculated and paid for the past period. For this reason, the obligation to remit the fee remains with the owner even after it is sold or scrapped.

For example, if the owner sold his car in 2017, he will be required to pay car tax in 2018.

How the transport tax is paid to the state: methods and deadlines

The amount of the mandatory payment due is calculated by the tax authority at the place of registration of the owner. After this, the tax amount is communicated to the payer in the form of a notification no later than 30 days before the day of settlement with the budget:

In electronic form via telecommunication channels (taxpayer’s personal account, account on the public services portal or by email);
Under personal signature.

Delivery of a notice to the taxpayer is rarely used. This increases government costs and shortens the time limit for paying the fee. In any case, even the transport tax for pensioners in 2018 must be paid in full and within the deadlines established by law. Otherwise, the taxpayer will have an overdue debt and penalties will be charged.

How to calculate how much you owe the state for car maintenance

If a car owner wants to plan his budget or check the state, he can always use the 2018 vehicle tax calculator, which is presented below, to calculate.

The general rule that remains for all mandatory fees in the Russian Federation is the calculation of the tax base. The latter indicator is calculated based on several parameters, including the engine power of mobile equipment.

The coefficient is calculated in horsepower. Accordingly, the smaller the engine size, the lower the fee will be.

It is impossible to calculate car tax based on only one power indicator. The second parameter is the tax rate, which provides for the dependence of the accrual on the region of residence of the owner.

The coefficient is determined by the legislation of local authorities.

If such regulations do not exist for a particular region, then in order to calculate the car tax, you will have to refer to Article 361 of the Tax Code.

Transport tax calculator

When using the calculator, car tax is calculated automatically.

A full-screen version of the service is presented on the Federal Tax Service website.

Increasing coefficients

The promised luxury taxes on vehicles provide an additional fiscal burden on owners of cars costing over 3,000,000 rubles. The adjustment indicator is calculated taking into account the age of the vehicle:

Calculation of transport tax on cars worth from 3 to 5 million rubles is carried out taking into account an increase of 1.1 (for cars older than 2 years). If the owner owns the equipment for less than a year, the fee will be adjusted to 1.5;
The amount of maintenance for cars costing from 5 to 10 million rubles is subject to an increasing factor of 2 until the service life of 5 years is reached;
Tax authorities are required to calculate transport tax taking into account correction factor 3 in relation to registered cars worth over 10 million rubles.

What to do if you haven’t received a receipt and where to find out the debt

The absence of a receipt in the established form in the mailbox does not exempt you from paying the mandatory fee. Payments for transport tax must be made by the taxpayer within the deadlines established by law (before October 1).

You can find out your accruals yourself. To do this, you can contact the regional Federal Tax Service at your place of residence or use government services on a specialized portal.

You can also find out the transport tax in the taxpayer’s personal account after receiving identification data from the same Federal Tax Service.

The main identifier by which you can find out the amount of accrued fees is the Taxpayer Identification Number (TIN). After November 1 of the current year, information on debt, including tax debt, is published on special services. If you found information according to your TIN, this means that you will have to pay not only the mandatory payment, but also penalties for transport tax

Transport tax benefits for pensioners

The determination of categories of citizens who have retired is made by local authorities.

According to Federal law, those pensioners who own vehicles with an engine with an engine capacity of less than 100 horsepower may not pay vehicle tax. In this case, the car must be obtained with the participation of social security authorities.

Transport tax for pensioners is not established even if the car is equipped with special equipment for driving by persons with limited legal capacity (disabled people).

Source: https://BiznesZakon.ru/nalogooblozhenie/transportnyy-nalog

Everything about transport tax in 2018: procedure, payment deadlines, calculator

We will tell you about all the features of calculating and paying transport tax in 2018 in the article.

Our program “Simplified 24/7” can calculate transport tax and fill out declarations automatically. Consultation on all accounting issues is available to users 24 hours a day, 7 days a week. The first year of work in the Simplified 24/7 program is completely free for you. Get started now.

Start working

Will the transport tax be abolished in 2018?

There has been talk for a long time about the possible abolition of the transport tax. To the main question - will the transport tax be abolished in 2018 - we answer: no, it will not be abolished.

Therefore, all organizations and individuals owning vehicles will have to continue to pay and calculate transport tax.

For whom Putin abolished the transport tax

Since 2018, individuals and individual entrepreneurs no longer owe the state transport tax for periods before January 1, 2015. This follows from Law No. 436-FZ, which Putin signed on December 28, 2017.

Tax debts of citizens and entrepreneurs will be written off automatically. The state will forget about unpaid payments for transport tax, personal property tax, and land tax.

Debts that were incurred as of a date before January 1, 2015 will be written off. If you accrued any penalties, they will also be forgiven.

There is no need to submit any documents to the tax office. The tax authorities will write off everything themselves and cover the debts. There is no need to attend the inspection in person.

Let's say a person has a tax debt for 2014. And by 2018, penalties for non-payment also accrued.

Starting from 2018, both the tax debt and all penalties will be written off. Everything will be written off automatically; you won’t have to write any statements.

Deadlines for payment of transport tax and submission of declarations in 2018

The timing of tax payment depends on who pays - individuals (including individual entrepreneurs) or legally.

For individuals and individual entrepreneurs. Individuals and individual entrepreneurs pay tax no later than December 1. Thus, tax for 2017 must be paid no later than December 1, 2018.

Receipts for payment should arrive in the mail in the summer. If suddenly the letter gets lost, there is another way to find out the amount of tax and pay - through your personal account of the Federal Tax Service .

“Simplified” tested paying taxes through your personal account. This is convenient: payment slips for paying taxes for 2016 are available in your personal account. They can be printed on a printer and paid at the bank.

But the easiest way is to pay taxes directly in your personal account using a bank card. But it is necessary for the bank that issued the card to enter into an agreement with the Federal Tax Service. Almost all major banks have done this.

1-2 days after payment, information about the payment will come to your personal account and the debts will be closed.

You can open access to your personal account in several ways:

come to any Federal Tax Service Inspectorate in the country (even not at the place of registration) and ask for access
log in using your State Services account
gain access using a qualified electronic signature

How to do this is written in detail on the Federal Tax Service website .

For legal entities. Transport tax is a regional tax, the deadlines for its payment are established by the laws of the subject in which the car is registered.

Transport tax is paid in advance payments for the 1st, 2nd and 3rd quarters and at the end of the year.

KBK for payment of transport tax and advance payments thereon in 2018: 182 1 06 04011 02 1000 110.

The transport tax return is submitted only at the end of the year. The deadline is February 1 of the year following the reporting year. Thus, the deadline for submitting the transport tax return for 2017 is February 1, 2018. And for 2018 - until February 1, 2019.

A declaration on advance payments for transport tax is not submitted.

You need to pay transport tax and submit a declaration to the Federal Tax Service where the organization is registered.

Who must pay transport tax in 2018

Transport tax is paid by all car owners - individuals, individual entrepreneurs and organizations, regardless of the tax system applied. If a car is registered to an organization, it is obliged to pay tax.

Moreover, transport tax is paid regardless of whether the car is used in the company’s activities or not. That is, even if a car sits in a garage all day, the organization is still required to pay transport tax for it.

If a car is leased by a company, the payer of transport tax is either the lessor or the lessee, depending on who the car is registered to.

Transport tax is not paid only for the period when it is deregistered before the day of registration.

Reduced transport tax in 2018 for legal entities

Federal Law No. 335-FZ of November 27, 2017 abolished increasing coefficients for cars.

Changes have been made to paragraph 2 of Article 362 of the Tax Code of the Russian Federation. This standard establishes increasing coefficients for cars.

Two coefficients have been cancelled

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, the year of manufacture of which has passed no more than 1 year

also been clarified . It now applies to passenger cars with an average cost of 3 million to 5 million rubles inclusive, the year of which no more than 3 years have passed (previously - from 2 to 3 years).

In the wording of the new federal law, the norm of paragraph 2 of Article 362 of the Tax Code of the Russian Federation is written as follows ( bold - new, crossed out - removed from the law):

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

no more than 3 years have passed since the year of manufacture
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, the year of manufacture of which has passed no more than 1 year
2 – in relation to passenger cars with an average cost of 5 million to 10 million rubles inclusive, from the year of manufacture of which no more than 5 years have passed
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 – in relation to passenger cars with an average cost of 15 million rubles, no more than 20 years have passed since the year of manufacture

In this case, the calculation of terms begins with the year of manufacture of the passenger car.

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How to calculate transport tax in 2018

For individuals. The tax office calculates taxes for citizens. And sends the invoice with a payment slip to the mail or to the taxpayer’s personal account on the Federal Tax Service website (we described above how to connect to it).

You can calculate the tax using the calculator on the Federal Tax Service website . To do this, select your region in the upper left corner of the Federal Tax Service website.

For legal entities. Transport tax is calculated for each vehicle owned by the organization.

The tax base is the horsepower of the car. As a rule, it is indicated in the vehicle passport.

If the car was registered or, on the contrary, deregistered during the year, a special coefficient Kv is applied when calculating the transport tax. It is equal to:

Kv coefficient=Number of complete months of car ownership/Number of calendar months in the reporting period (3 or 12)

A full month is considered to be:

if the car was registered before the 15th. If after 15, this month is not taken into account when calculating the Kv coefficient;
if the car was deregistered after the 15th. If before, this month is not taken into account.

For expensive cars, the average cost of which exceeds 3 million rubles, an increasing coefficient Kp is applied (these coefficients are valid for paying tax for 2017):

Average cost of a car in million rubles.Number of years that have passed since the car was manufacturedKp coefficient

From 3 to 5 inclusive	No more than 1	1,5
From 1 to 2	1,3
From 2 to 3	1,1
Over 5 to 10 inclusive	No more than 5	2
Over 10 to 15 inclusive	No more than 10	3
Over 15	No more than 20

How to fill out a transport tax return in 2018?

The declaration must be completed by legal entities only. Individuals and individual entrepreneurs do not submit a declaration.

Filling out the declaration must begin with the title page, which reflects the details of the organization and data on the submitted declaration.

Next, fill out section 2. This section must be completed for each car registered to the organization.

After filling out section 2, you must fill out section 1. It reflects the calculated transport tax data for all cars owned by the company.

In line 010 you must indicate the KBK for payment of transport tax.

In line 020 - OKTMO of the Federal Tax Service to which the tax is paid.

Line 021 shows the calculated transport tax for the year.

In line 023, 025 and 027 - the amounts of calculated and paid advance payments.

Line 030 reflects the amount of transport tax payable for the year (minus advance payments).

Declaration of transport tax in 2018: form and example of filling out the declaration

Transport tax return form for 2018

Also on our website you can see a sample of filling out a transport tax return in 2018.

Source: https://www.26-2.ru/art/351830-transportnyy-nalog

How to pay transport tax

Every year, vehicle owners receive a receipt by mail with details for paying the tax. After this, the tax must be paid within a certain period, otherwise the owner of the vehicle will be held accountable.

Even if a tax receipt has not been received, the taxpayer must find out the amount independently. According to the law, failure to receive a notice from the tax office is not a reason for non-payment of tax. That is why every vehicle owner should know how to pay the tax, even without having a receipt with all the details in hand.

Payment of transport tax without a receipt

It's no secret that most receipts simply don't reach their destination. This is due to the negligence of Postal employees, as well as hooligans who like to steal letters from other people's mailboxes.

If the taxpayer does not receive a receipt within the deadlines established by law, he can pay tax without this document. Of course, first of all, it is necessary to clarify the existence of debt, penalties, as well as the current amount of tax.

You can obtain all the information necessary for payment in several ways:

The easiest way is to contact the nearest tax office. The consultant will tell you how to write a free-form application with a request to check all calculations for taxes and fees. After receiving the application, the tax officer will present a receipt indicating the amount of debt, the amount of current tax and the details by which payment can be made.
You can get information without leaving your home. To do this, just go to the State Services website. All information is provided personally upon the taxpayer’s request and is compiled as quickly as possible. However, payment cannot be made through such a resource. To find out data on the amount of tax and the presence of debts for previous periods, just select “Federal Tax Service” in the “Authorities” section. In the window that opens, you need to go to the services tab, and then to free information for taxpayers.
The result of the application will be available in your personal account directly on the website.
The last way to find out whether there is a debt for previous tax periods and to clarify the amount of the current payment is to go to your personal account on the official website of the Federal Tax Service.
For the first time, you can access your account only by requesting a password from the tax office. However, having received such a password and logged in to the site, the taxpayer will have the opportunity to clarify the tax amount at any convenient time and pay it directly on the site. If it is more convenient for a person to pay taxes with a paper receipt, it can be generated on the website and printed.

What is the convenience of paying transport tax online?

Among ordinary users, the most popular is paying transport tax through special payment systems on the Internet. There are several reasons why such payment methods have won the love of citizens:

When paying taxes and other payments via the Internet, people do not have to waste their time waiting in queues or specially going to a bank office or cash desk that accepts such payments. In the age of development of modern technologies, the highest priority is given to the speed of all operations and convenience for users.
All necessary procedures are completed in a matter of minutes. In addition, large payment systems give their clients a guarantee - all processes are fully automated and there are no failures.
Possibility of making payments on several receipts at once and online. This greatly simplifies life and gives people the opportunity to pay off their obligations in a few minutes.

Payment of transport tax through Sberbank Online

Sberbank Online is the most popular among other payment systems. To pay transport tax through this service, just follow a few simple steps:

First of all, you need to log in to your personal account by entering your username and password.
To pay, you must prepare a receipt received in paper form by mail or generated on the tax office website.
In the “Payments and Transfers” section, you must select the item containing taxes, and then click on the Federal Tax Service column.
After selecting the “Search and pay taxes” section, an additional window opens in which you can pay all taxes online.
At the top of the receipt there is a document index that must be entered in the appropriate column.
The system itself will detect this document and the remaining fields will be filled in automatically. The payment recipient details differ from those indicated on the paper receipt. Don't worry, that's how it should be.
Before making a payment, you must compare the amount with the data indicated on the received receipt. If the tax amount matches, you can click on the “Continue” button.
Payment confirmation is carried out via SMS message; the user will need to enter the password sent to his phone.
If the payment was successful, the inscription “Executed” will appear on the receipt in Sberbank Online.

Payment of transport tax using the Federal Tax Service

The tax office website is intended not only to generate a receipt for payment of transport tax. Through this service, you can submit a receipt for payment using one of several popular systems.

To make a payment using these methods, you will need to fill out a form on the tax service website:

First of all, you need to go to the “payment of taxes by individuals” section. The required details will appear immediately. Additional fields will appear only after you fill them out.
After filling out the required details, the taxpayer needs to go to the “transport tax” tab. In the window that opens, you must enter the registration address of the owner of the vehicle, as well as the payment amount.
After entering all the data, the taxpayer must select a tax payment method. To do this, you need to select payment by “non-cash payment” and select a convenient payment method from the drop-down list.
After selecting a payment system, the person is redirected to its website, where he will need to undergo authorization.
A generated receipt will appear in the invoices issued for payment. Payment must be made only after checking all the details specified in the receipt and the total tax amount. If any information does not match the information specified on the receipt, it is best to select another payment system and try again.

Payment of transport tax without the Internet

Taxpayers who for some reason do not want to pay receipts via the Internet can contact any Sberbank branch. Payment is accepted through the cashier, as well as through terminals.

Payment through the terminal is carried out in a few simple steps:

Payment through the terminal can be made either by card or in cash. To start a payment, you need to select the “payments” section, and then go to “fines, taxes and duties”.
In the window that opens, you need to select the number of your tax office (this information is indicated on the receipt).
When paying through the terminal, you do not need to enter all taxpayer data and tax information. Simply scan the barcode located at the top of the receipt. If the barcode cannot be scanned, you can manually enter the identification number located at the top of the receipt (consisting of fifteen digits).
Before paying the tax, you must check all the data indicated on the terminal screen with the information contained in the receipt. If they match, you can deposit money (if payment is made in cash) or click the “pay by card” button.

It’s very easy to figure out how to pay taxes through the terminal, but if a taxpayer has any difficulties, consultants can always help him.

Deadline for paying transport tax

In accordance with the requirements of tax legislation, all taxes must be transferred to the budget no later than December 1.

If the last day for making a payment coincides with a weekend or holiday, it is postponed to the first business day.

The financial obligation to pay transport tax arises from the moment the taxpayer receives a receipt indicating the exact amount of the current payment.

Specialists of the Federal Tax Service must send such a letter to all taxpayers no later than thirty days (only working days are taken into account) before the payment is due.
As a rule, such receipts are prepared on paper and sent to taxpayers through courier services or Russian Post.

Taxpayers registered on the official website of the tax service can view the generated receipt before receiving it in paper form. From the moment of formation, it is stored in your personal account.

If for some reason a citizen has not received a paper version of the receipt, he must still pay the tax within the deadlines established by law.

Source: http://AutoLegal.ru/transportnyj-nalog/kak-zaplatit-transportnyj-nalog/