ST 356 Tax Code.
Transport tax (hereinafter in this chapter - tax) is established by this Code
and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with
this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on
the territory of the corresponding constituent entity of the Russian Federation.
When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter. In relation to taxpayer organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing the tax, also determine the procedure and terms for payment of the tax.
When the tax is established by the laws of the constituent entities of the Russian Federation, they may also
provide for tax benefits and the grounds for their use by the taxpayer.
The transport tax (hereinafter referred to as the tax) is established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on tax, is enforced in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation and is obligatory to be paid on the territory of the corresponding constituent entity of the Russian Federation.
Attention!
The transport tax replaced the tax on road users, the tax on vehicle owners, excise taxes on the sale of cars for personal use of citizens and property tax from individuals in relation to water and air vehicles, provided for by the Law of the Russian Federation of 09.12.1991 N 2003-1 "On taxes on property of individuals" and the expired Law of 18.10.1991 N 1759-1 "On road funds in the Russian Federation".
The transport tax is a regional tax that must be paid on the territory of the constituent entity of the Russian Federation, on the territory of which it was introduced by the law of the corresponding constituent entity of the Russian Federation.
As provided by paragraph 3 of Article 12 of the Tax Code of the Russian Federation, regional taxes are taxes that are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, while the legislative bodies of state power of the constituent entities of the Russian Federation are determined in the manner and within the limits provided for by the Tax Code of the Russian Federation, the following elements of taxation: tax rates, procedure and deadlines for paying taxes. Other elements of taxation for regional taxes and taxpayers are determined by the Tax Code of the Russian Federation.
Thus, the legislative bodies of the state power of the Russian Federation, within their competence, when establishing regional taxes, are limited by the norms established by Article 12 of the Tax Code of the Russian Federation.
When introducing a tax, the legislative (representative) bodies of a constituent entity of the Russian Federation determine the tax rate within the limits established by the Tax Code of the Russian Federation, the procedure and terms for its payment.
Chapter 28 of the Tax Code of the Russian Federation determines that the timing of tax payment is established by the laws of the constituent entities of the Russian Federation. Thus, in the law of a constituent entity of the Russian Federation, the deadlines (deadlines) for the payment of advance payments (when they are introduced), as well as the deadline for the payment of the remaining amount of tax (recalculated taking into account the advance payments paid) at the end of the tax period, must be determined.
As indicated in the Methodological Recommendations, the legislative (representative) authorities of the constituent entity of the Russian Federation in their legislative acts should determine only those elements of the transport tax, the right to determine which is directly granted to them by the Tax Code of the Russian Federation, and may also provide for tax benefits and grounds for their use by taxpayers.
Transport tax rates within the limits established by Chapter 28 of the Tax Code of the Russian Federation, the procedure and terms for paying the tax are established by the laws of the constituent entities of the Russian Federation.
Official position.
In the opinion of the Ministry of Taxes and Duties of Russia, set out in the letter dated 06.11.2002 N NA-6-21 / 1704 "On transport tax", it is advisable to pay transport tax within the time limits established for the payment of property tax of individuals and (or) land tax.
Also, in the opinion of the tax authority, it is unacceptable to determine the timing of the payment of tax (advance payments) indicating the performance of actions (events) that may not be performed in the current calendar year or completely depend on the will of the taxpayer.
For example, setting the deadline for tax payment depending on the date of the state technical inspection will result in the payment of transport tax once every two years on new vehicles or non-payment of tax in case of evasion from the state technical inspection.
Arbitrage practice.
The crux of the matter.
In February 2006, the tax authority sent the taxpayer a claim for payment of the taxpayer's debt on advance payments of the transport tax for the first half of 2005 and penalties for violation of the deadline for payment of this tax.
The taxpayer did not fulfill the requirement, therefore the tax authority decided to collect the advance payment for transport tax and penalties from the taxpayer's funds in bank accounts. On the basis of this decision, the tax authority submitted to the bank collection orders for debiting funds from the taxpayer's current account.
The funds were debited from the taxpayer's account.
The taxpayer appealed against the decision of the tax authority and its actions to uncontested collection of an advance payment for transport tax and penalties, appealing to an arbitration court and believing that the norm of the law of the constituent entity of the Russian Federation on transport tax imposing on taxpayers the obligation to pay advance payments for transport tax is contrary to the Tax Code of the Russian Federation.
The position of the court.
According to article 356 of the Tax Code of the Russian Federation, the transport tax is established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on tax, is enforced in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. When introducing a tax, the legislative (representative) bodies of the constituent entity of the Russian Federation determine the tax rate within the limits established by the Tax Code of the Russian Federation, the procedure and terms for its payment.
On the territory of the constituent entity of the Russian Federation, the transport tax was introduced by the corresponding law of the constituent entity of the Russian Federation. Clause 1 of Article 4 of the Law of a constituent entity of the Russian Federation (as amended in 2005) provides for the obligation of taxpayers who are organizations, based on the results of the reporting period, to submit to the tax authority at the location of vehicles a tax return in the form approved by the Ministry of Taxes and Tax Collection of Russia, no later than September 1 year of the current tax period. The same Law of the constituent entity of the Russian Federation in paragraph 2 of Article 3 (as amended in 2005) determines the reporting period for transport tax - six months.
The law of a constituent entity of the Russian Federation establishes that, based on the results of the reporting period, taxpayers who are organizations independently calculate the amount of the advance payment based on tax rates and the number of vehicles subject to taxation and registered as of July 1 of the current tax period. An advance payment based on the results of the reporting period is paid no later than the deadline for filing a tax return for the reporting period, that is, taking into account the provisions of paragraph 1 of Article 4 of the Law of a constituent entity of the Russian Federation no later than September 1 of the current year.
Meanwhile, Chapter 28 of the Tax Code of the Russian Federation, in particular Article 360 of the Tax Code of the Russian Federation, in 2005 did not provide for reporting periods for the transport tax. Taxpayers were not obliged to pay advance payments, submit calculations (declarations) of advance payments for transport tax.
Clause 1 of Article 363 of the Tax Code of the Russian Federation gives the subjects of the Russian Federation the right to establish the procedure and terms for payment of the transport tax.
The tax period - a year - is established by Article 360 of the Tax Code of the Russian Federation. The Tax Code of the Russian Federation did not provide for reporting periods for the transport tax in 2005. The right to establish it was not delegated to the subjects of the Russian Federation. However, the law of the constituent entity of the Russian Federation establishes the reporting period, the obligation and the deadline for payment of the transport tax for taxpayers-organizations based on the results of the reporting period.
As stated in the first paragraph of Article 52 of the Tax Code of the Russian Federation, the taxpayer independently calculates the amount of tax payable for the tax period, based on the tax base, tax rate and tax benefits.
In accordance with paragraph 1 of Article 54 of the Tax Code of the Russian Federation, which established general issues of calculating the tax base, taxpayers-organizations calculate the tax base based on the results of each tax period based on data from accounting registers and (or) on the basis of other documented data on objects subject to taxation, or related to taxation.
A tax period is understood as a calendar year or another period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. The tax period may consist of one or more reporting periods, following which advance payments are paid (paragraph 1 of Article 55 of the Tax Code of the Russian Federation).
Article 360 of the Tax Code of the Russian Federation (as amended in 2005) establishes that the tax period for transport tax is a calendar year.
Thus, since the tax base is determined at the end of the tax period, which for transport tax in 2005 is a calendar year, the tax amount can be calculated only at the end of the year. Accordingly, the tax is payable in the year following the expired tax period, in the manner and terms established by the law of the constituent entity of the Russian Federation.
In accordance with part 2 of Article 13 of the Arbitration Procedure Code of the Russian Federation, the court, having established, when considering the case, the discrepancy between a normative legal act and another normative legal act having a large legal force, adopts a judicial act in accordance with a normative act having a large legal force.
Taking into account the foregoing, the court concluded that the taxpayer had no obligation to pay an advance payment for the transport tax for the first half of 2005 and that the decision of the tax authority, adopted on the basis of Article 46 of the Tax Code of the Russian Federation, to recover the disputed amount of the advance payment and penalties was illegal at the expense of the taxpayer's funds in bank accounts and issuing collection orders to the bank to write off the corresponding amount from the taxpayer's current account.
Resolution of the Federal Antimonopoly Service of the North-Western District of 05.06.2007 N A56-23828 / 2006.
Attention!
In accordance with paragraph 2 of Article 17 of the Tax Code of the Russian Federation, in necessary cases when establishing a tax in an act of legislation on taxes and fees, tax benefits and grounds for their use by a taxpayer may also be provided.
According to clause 1 of Article 56 of the Tax Code of the Russian Federation, benefits for taxes and levies are recognized as benefits provided to certain categories of taxpayers and payers of levies, provided by the legislation on taxes and levies, in comparison with other taxpayers or payers of levies, including the possibility of not paying a tax or levy or paying them in a smaller amount.
In accordance with clause 3 of Article 56 of the Tax Code of the Russian Federation, benefits for regional taxes are established and canceled by the Tax Code of the Russian Federation and (or) the laws of the constituent entities of the Russian Federation on taxes. These provisions are in systemic connection with the norms of paragraph 3 of Article 12 of the Tax Code of the Russian Federation.
Article 356 of the Tax Code of the Russian Federation stipulates that when the transport tax is established by the laws of the constituent entities of the Russian Federation, tax benefits and grounds for their use by the taxpayer may also be provided.
Official position.
With regard to the transport tax benefits, the letter of the Ministry of Taxes and Duties of Russia dated 06.11.2002 No. NA-6-21 / 1704 "On Transport Tax" explains the following. The law of a constituent entity of the Russian Federation can either establish tax incentives or not establish them. When establishing tax benefits, the category of those taxpayers who can use them, the grounds for their use, as well as the ability to control the intended use of the corresponding category of vehicles, should be clearly defined. At the same time, the establishment of individual tax benefits is unacceptable.
Arbitrage practice.
The crux of the matter.
Based on the results of a desk tax audit of the transport tax declaration for 2003, the tax authority made a decision to bring the taxpayer to tax liability established by paragraph 1 of Article 122 of the Tax Code of the Russian Federation and paragraphs 1, 2 of Article 119 of the Tax Code of the Russian Federation. The taxpayer is also charged the amount of tax and corresponding penalties.
A dispute between the parties arose on the issue of payment of tax on vehicles, namely only in terms of calculating transport tax, fines and penalties for ambulances equipped with special light and sound signals, according to which, in the opinion of the tax authority, the named tax was not fully paid.
The taxpayer applied to the court to invalidate the decision of the tax authority.
The position of the court.
According to article 356 of the Tax Code of the Russian Federation, the transport tax is established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.
Paragraph 3 of Article 356 of the Tax Code of the Russian Federation determines that the laws of the constituent entities of the Russian Federation may also provide for tax benefits and the grounds for their use by a taxpayer.
By virtue of Article 3 of the Law of a constituent entity of the Russian Federation "On Transport Tax", budgetary institutions are exempted from tax on special vehicles belonging to them on the right of operational control, equipped in accordance with the legislation with special signals, as well as special equipment designed to fulfill the functional duties of budgetary institutions.
It follows from the materials of the case and is not denied by the tax authority that cars are equipped with light and sound signals. The absence in the registration certificates of these cars of marks about their equipment with special signals does not mean that these cars did not have special signals. The presence of light and sound alarms on ambulances from the moment of their registration is confirmed by a certificate from the traffic police.
Before the decision was made by the tax authority, the necessary marks were made in the car registration certificates by the traffic police.
Pensioners belong to a socially unprotected category of citizens, often whose income consists only of payments of social benefits, so the state seeks to provide them with additional preferential conditions that help reduce the costs of pensioners. One of these conditions is a transport tax relief for pensioners.
This type of tax is regulated by Art. 356 of the Tax Code of the Russian Federation, but refers to regional taxes. That is, all fees for this type of tax are sent to the budget of the region where it is collected, and not to the federal budget. Therefore, transport tax benefits for pensioners are established by legislative acts of the constituent entities of the Russian Federation in which pensioners live.
Tax incentives for pensioners on transport tax are determined, as well as the procedure for their use, by local governments. To find out whether retirees have to pay transport tax in their region of residence and whether pensioners are exempt from paying transport tax, they need to contact the tax office at their place of residence, where they will be provided with this information.
Do retirees pay transport tax?
Payment of transport tax to pensioners is calculated on general terms, and discounts to pensioners on transport tax are formed at their request and only after contacting the tax authority. To receive a transport tax exemption for a pensioner in 2016, it is necessary to prepare a set of documents and personally send them to the Federal Tax Service Inspectorate at the place of registration. This is a mandatory procedure if a pensioner wants to take advantage of the privilege due to him, since the tax on the vehicle belongs to the category of active ones, that is, the right to this privilege can only be acquired by application.
It turns out that pensioners do not pay transport tax if local legislation provides for this, and they have presented their right to receive this benefit.
In some constituent entities of the Russian Federation, several options for benefits are legally provided, the right to choose which one to use is given to the pensioner himself. Benefits for payment of transport tax for pensioners depend on the technical characteristics of the transport and its quantity in the property of a person.
When applying to the tax authority of the Federal Tax Service, in an application for claiming the corresponding benefit, a person must indicate:
basis for receiving benefits (status - pensioner);
a vehicle that he owns;
vehicle state registration number.
Attach a copy of the pension certificate to the application, giving him the right to receive benefits.
Do pensioners pay vehicle tax in Moscow?
Pensioners do not have any benefits for this type of tax in Moscow. According to Law No. 33 of 07/09/2008, all pensioners are obliged to pay taxes on the vehicle on an equal basis with other citizens. They must be paid by December 1 of the current year. The deadlines for paying transport tax for pensioners in the regions where they have to do it are the same, that is, the tax must be paid throughout the country by December 1.
There are tax incentives for pensioners in St. Petersburg. In this region, they have the right not to pay tax on one car under the following conditions: if the vehicle is of Russian or Soviet production, with a capacity of no more than 150 hp; for boats and motor boats, up to 30 hp.
Whether it is necessary to pay transport tax to pensioners depends on the specific legislative norms of each individual region. But there are general conditions that exempt all citizens from paying transport tax, including pensioners. These conditions are provided for in paragraph 2 of Art. 358 NK:
All citizens of the Russian Federation who own:
Rowboats;
Motor boats no more than 5 hp power;
Cars designed for use by people with disabilities;
Cars (up to 100 HP) provided by the social security authorities do not have to pay vehicle tax.
(table by regions of the Russian Federation, current as of November 2016)
|
Transport tax incentives for pensioners |
Regional law |
|
|
No benefits |
Moscow City Law "On transport tax" (as amended on 01.04.2015) |
|
|
Moscow region |
No benefits |
Moscow region law "On preferential taxation in the Moscow region" (as amended on 03/02/2016) |
|
Saint Petersburg |
Pensioners do not pay transport tax for 1 vehicle, provided that it is a domestically produced passenger car (RF, USSR until 1991) with an engine power of up to 150 HP, a boat, a motor boat or other water vehicle (with the exception of yachts and other sailing-motor ships, jet skis) with engine power up to 30 hp. |
St. Petersburg law (as amended on 21.06.2016) |
|
Republic of Adygea |
Pensioners pay transport tax in the amount of 50% of the rate established in the region in relation to 1 vehicle for cars, motorcycles and motor scooters |
Law of the Republic of Adygea (as amended on 08/04/2016 No. 565) |
|
Republic of Bashkortostan |
No benefits |
Law of the Republic of Bashkortostan "On transport tax" dated 25.12.2015 No. 304-z |
|
The Republic of Buryatia |
No benefits |
Law of the Republic of Buryatia (as amended on 05/07/2016 No. 1754-V) |
|
Leningrad region |
Pensioners - owners of vehicles with engine power up to 100 hp. (up to 73.55 kW) and motorcycles (scooters) with engine power up to 40 hp. (up to 29.4 kW) pay 80% of the established tax rate for 1 vehicle |
Leningrad Region Law (as amended on 06.06.2016) |
|
Altai region |
Pensioners are exempt from paying transport tax for 1 passenger car with engine power up to 100 hp. (up to 73.55 kW); for 1 motorcycle and scooter with engine power up to 35 HP (up to 25.74 kW) |
Law of the Altai Territory of October 10, 2002 No. 66-ЗС "On transport tax on the territory of the Altai Territory" (as amended on 03.10.2014) |
|
Amur region |
Pensioners who have been assigned an old-age pension do not pay tax for 1 vehicle with an engine power of up to 100 hp. regardless of the date of retirement. The privilege is provided on condition that the vehicle owner manages it independently or his spouse manages it. |
Law of the Amur Region of November 18, 2002 No. 142-OZ "On Transport Tax on the Territory of the Amur Region" (as amended on 09/01/2015) |
|
Arkhangelsk region |
The privilege is provided to pensioners - owners of vehicles for an amount of tax not exceeding 980 rubles. |
(as amended on 24.10.2014) |
|
Astrakhan region |
Pensioners receiving an old-age retirement pension do not pay tax on passenger cars with engine power up to 100 hp. (up to 73.55 kW), motorcycles, scooters with engine power up to 40 hp. (up to 29.42 kW), boats, motor boats with engine power up to 30 hp. (up to 22.07 kW), in relation to one vehicle at the choice of the taxpayer. |
Law of the Astrakhan region "On transport tax" (as amended on 27.11.2015) |
|
Belgorod region |
Pensioners do not pay tax in respect of 1 vehicle (at the owner's discretion) with engine power up to 100 hp. (up to 73.55 kW). The transport tax rate is set for pensioners at the rate of 10 rubles. per hp in relation to 1 vehicle (at the discretion of the owner) with an engine power over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW) |
Law of the Belgorod Region "On transport tax" (as amended on 07/11/2014) |
|
Bryansk region |
Pensioners pay 50% of the established rate for passenger cars with engine power up to 100 hp. (73.55 kW), for motorcycles and scooters with engine power up to 40 hp. (29.42 kW) |
The law of the Bryansk region "On transport tax" (as amended on 09.11.2015) |
|
Vladimir region |
Pensioners of all categories for passenger cars with engine power no more than 150 hp. With. (110.33 kW), motorcycles and scooters with engine power not exceeding 50 hp. With. (36.78 kW) pay 25% of the tax rate only for 1 vehicle. For trucks registered before January 1, 2003 with an engine power not exceeding 75 liters. With. (55.16 kW) pensioners pay 50% of the tax for only 1 vehicle of their choice. |
The law of the Vladimir region "On transport tax" (as amended on 02.06.2016) |
|
Volgograd region |
No benefits |
Volgograd Region Law "On transport tax" (as amended on 10/28/2016) |
|
Vologda region |
Pensioners in relation to a passenger car with an engine power of up to 150 hp. (up to 110.33 kW), motorcycle and scooter with engine power up to 40 hp. (up to 29.42 kW), a truck with an engine power of up to 85 hp. (up to 62.52 kW) inclusive and with a load mass of no more than 1100 kg, in relation to a motor boat, transport tax is not paid only for 1 vehicle of your choice |
Vologda Oblast Law "On transport tax" (as amended on 06.07.2015) |
|
Voronezh region |
No benefits |
Voronezh Region Law "On the provision of tax incentives for the payment of transport tax on the territory of the Voronezh region" (modified as of 18.07.2016) |
|
The Republic of Dagestan |
Pensioners pay tax on cars and motorcycles with engine power up to 150 hp. (up to 110.33 kW), scooters, for 1 vehicle in the amount of 50% of the rate established by the law (maximum, up to 5 rubles for each hp) |
Law of the Republic of Dagestan "On transport tax" (modified as of 25.05.2016) |
|
Jewish Autonomous Region |
For persons who have reached the age of 60 for men and 55 for women and have work experience of 40 and 35 years, respectively, the tax rate is reduced by 30% for 1 vehicle (at the taxpayer's choice) for cars with engine power up to 130 hp. motorcycles or scooters with engine power up to 35 HP |
Jewish Autonomous Region Law "On the transport tax on the territory of the Jewish Autonomous Region" (as amended on 30.06.2016) |
|
Transbaikal region |
Old age retirees, seniority retirees who have reached the age of 55 for women and 60 for men, for cars with a capacity of up to 150 hp, motorcycles and scooters, trucks up to 150 hp, for self-propelled vehicles and mechanisms on pneumatic and caterpillar tracks, pay transport tax in the amount of 67% of the tax rates established for these categories of vehicles in the region |
Law of the Trans-Baikal Territory "On transport tax" (modified as of 31.03.2015) |
|
Ivanovo region |
No benefits |
Law of the Ivanovo region "On transport tax" (as amended on 06.10.2015) |
|
The Republic of Ingushetia |
Pensioners do not pay transport tax in respect of one vehicle registered on them for passenger cars of domestic production with an engine power of up to 90 hp. up to 1994 release inclusive; motorcycles or scooters of domestic production up to and including 1994; a domestic-made truck with an engine power of up to 220 hp. until 1976 inclusive. |
Law of the Republic of Ingushetia "On transport tax" (as amended on 01.06.2016) |
|
Irkutsk region |
Citizens receiving an old-age insurance pension for 1 vehicle of their choice for passenger cars with a capacity of up to 150 hp. motor scooters and motorcycles, and in a number of other cases, are paid transport tax in the amount of 20% of the established tax rates. |
Irkutsk Region Law "On transport tax" (as amended on 28.11.2014) |
|
Republic of Kabardino-Balkaria |
No benefits |
"On transport tax" (as amended on 06/11/2014) |
|
Kaliningrad region |
No benefits |
Kaliningrad region law "On transport tax" (as amended on 21.06.2016) |
|
Republic of Kalmykia |
No benefits |
Law of the Republic of Kalmykia "On transport tax" |
|
Kaluga region |
No benefits |
Kaluga Region Law "On transport tax on the territory of the Kaluga region" (as amended on 24.10.2014) |
|
Kamchatka Krai |
No benefits |
Kamchatka Territory Law "On transport tax in the Kamchatka Territory" (modified as of 01.07.2014) |
|
Karachay-Cherkess Republic |
Retirees who own motorcycles, scooters and cars with an engine power of up to 250 hp. inclusively, they pay transport tax in the amount of 20% of the established rate. in relation to 1 vehicle |
"On transport tax" (as amended on 24.11.2014) |
|
Republic of Karelia |
Citizens receiving an insurance pension, labor pension, social pension, military pensioners, if they have reached the age: men - 60 years old and women - 55 years old for passenger cars with engine power up to 100 hp. (up to 73.55 kW), motorcycles and scooters are paid transport tax in the amount of 50% of the rate established in the region for 1 vehicle with the highest engine power. |
Law of the Republic of Karelia "On taxes (tax rates) in the territory of the Republic of Karelia" (as amended on 02/29/2016) |
|
Kemerovo region. |
Pensioners receiving an old-age insurance pension, if the calculated amount of transport tax is equal to or less than 1,500 rubles. in respect of only 1 vehicle at the choice of the taxpayer, tax is not paid on passenger cars with an engine power of up to 200 hp. (up to 147.1 kW); trucks with engine power up to 150 HP (up to 110.33 kW); motorcycles and scooters with engine power up to 50 hp. (up to 36.77 kW); self-propelled vehicles, pneumatic and tracked vehicles and mechanisms with engine power up to 100 hp (up to 73.55 kW). If the calculated tax amount is more than RUB 1,500, it is reduced by this amount. The privilege is provided if the pensioner or his spouse has documents confirming the right to drive this vehicle |
"On transport tax" (as amended on 25.11.2015) |
|
Kirov region |
No benefits |
Law of the Kirov region "On transport tax in the Kirov region" (modified as of 01.07.2014) |
|
Komi Republic |
No benefits |
Law of the Komi Republic "On transport tax" (as amended on 02.11.2015) |
|
Kostroma region |
Pensioners upon reaching the retirement age for: passenger cars with engine power up to 100 hp (up to 73.55 kW), motorcycles, motor boats with engine power up to 50 hp. (up to 36.77 kW); pneumatic tractors (with the exception of registered pensioners living in the cities of the Kostroma region) pay 50% of the transport tax rate in the region. Upon reaching retirement age, pensioners living in rural areas pay 25% of the tax rate in the region in relation to self-propelled vehicles, pneumatic and caterpillar-type vehicles and mechanisms. All benefits can be used for 1 vehicle |
Law of the Kostroma region "On transport tax" (modified as of 10/26/2016) |
|
Krasnodar region |
Pensioners who have reached the age of 55 (women) and 60 years (men) pay transport tax on passenger cars with engine power up to 150 HP, motor boats with engine power up to 20 HP, motorcycles and scooters up to 35 HP. With. for 1 vehicle with the highest engine power, 50% of the transport tax rate established in the region is paid. |
Krasnodar Territory Law "On transport tax on the territory of the Krasnodar Territory" (modified as of 16.12.2015) |
|
Krasnoyarsk region |
Pensioners do not pay transport tax for 1 vehicle with engine power up to 100 hp. (up to 73.55 kW). Pensioners pay a 10% vehicle tax on passenger cars with engine power up to 150 hp. (up to 110.33 kW); motorcycles and scooters with engine power up to 40 hp. (up to 29.42 kW); self-propelled vehicles, pneumatic and tracked vehicles and mechanisms, snowmobiles, snowmobiles with an engine power of up to 50 hp. (up to 36.77 kW); boats, motor boats and other water vehicles with engine power up to 100 hp. (up to 73.55 kW). No more than two vehicle units are subject to preferential taxation, determined at the discretion of the taxpayer. There is no benefit for two vehicles of the same type, for example, for two cars |
"On transport tax" |
|
Kurgan region |
Pensioners receiving an old-age insurance pension pay transport tax in the amount of 70% of those established in the region for 1 vehicle with an engine power of up to 100 hp. inclusive at the choice of the taxpayer |
Law of the Kurgan region "On transport tax on the territory of the Kurgan region" (modified as of 01.03.2016) |
|
Kursk region |
For pensioners, the rate is set at 10 rubles. per hp for passenger cars of domestic production with an engine power of over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW) inclusively for 1 vehicle (at the discretion of the owner), as well as for domestic-made cars, cars of the brands "ZAZ", "Tavria" and "LuAZ" for 1 vehicle (at the discretion owner) for vehicles with engine power up to 100 HP. (up to 73.55 kW) |
Kursk region law "On transport tax" (as amended on 11/19/2014) |
|
Republic of Crimea |
No benefits |
Law of the Republic of Crimea "On transport tax" (as amended on 30.09.2015) |
|
Lipetsk region |
For persons receiving pensions, vehicle tax rates for passenger cars are up to 100 hp. (up to 73.55 kW) in the amount of 2.5 rubles. with every hp over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) - 7 rubles. with each hp; for motorcycles and scooters with engine power up to 40 HP (up to 29.4 kW) the rate is 25%. Benefits are provided at the choice of the taxpayer only for 1 vehicle |
Lipetsk region law "On transport tax in the Lipetsk region" (modified as of 01.04.2016) |
|
Magadan region |
Non-working old-age pensioners are exempted from paying transport tax, provided that they do not carry out entrepreneurial activities without forming a legal entity. The exemption applies to 1 vehicle |
Magadan Region Law "On transport tax" |
|
Mari El Republic |
Pensioners pay 50% of the tax on passenger cars with power up to 200 hp, if the vehicle has been registered with the pensioner for at least 3 years, only 1 vehicle each. Individuals receive the privilege upon reaching the age that gives the right to an old-age insurance pension, including those assigned ahead of schedule |
"On the regulation of relations in the field of taxes and fees in the Republic of Mari El" (modified as of 24.10.2016) |
|
The Republic of Mordovia |
No benefits |
Law of the Republic of Mordovia "On transport tax" (as amended on 15.06.2015) |
|
Murmansk region |
For pensioners of all categories, transport tax rates are set depending on the vehicle from 1 to 1.5 rubles. for a car up to 150 hp, and up to 5 rubles. for 1 hp on motorcycles |
Murmansk region law "On transport tax" (modified as of 01.04.2016) |
|
Nenets Autonomous Okrug |
Old-age and survivor pensioners - for 1 vehicle of each type of taxable object: for passenger cars with engine power up to 150 hp. motorcycles, snowmobiles and snowmobiles, boats, motor boats and other water vehicles do not pay tax |
Law of the Nenets Autonomous Okrug "On transport tax" (as amended on 03/11/2016) |
|
For pensioners - owners of motorcycles and cars with engine power up to 150 HP, motor boats with engine power up to 30 HP. the tax rate is reduced by 50%. |
Law of the Nizhny Novgorod region "On transport tax" (as amended on 03/02/2016) |
|
|
Pensioners receiving an old-age insurance pension - owners of cars with an engine power of up to 100 hp. With. pay tax in the amount of 50% of the established rate. Pensioners receiving an old-age insurance pension - owners of trucks with an engine power of up to 100 hp. with., manufactured on the basis of passenger cars "GAZ", "VAZ", "IZH", "Moskvich", trucks model "UAZ" with an engine power of up to 100 liters. With. release before 1994, as well as owners of motorcycles and scooters with engine power up to 36 liters. With. - pay tax in the amount of 50% of the established tax rate. Pensioners receiving an old-age insurance pension - owners of passenger cars with an engine power of over 100 hp. With. up to 120 liters. With. pay tax in the amount of 80% of the established rate. Pensioners receiving an old-age insurance pension - owners of motor boats with an engine power of up to 30 hp. With. pay tax in the amount of 50% of the established rate. |
ABOUT TRANSPORTATION TAX (modified as of 30.06.2016) |
|
|
Novosibirsk |
Pensioners, including those receiving a disability pension and military pensioners, are exempt from paying transport tax on motorcycles and scooters up to 40 hp. inclusive. For other self-propelled vehicles, pneumatic and tracked vehicles and mechanisms, pensioners pay 5% of the tax rate. For passenger cars up to 150 hp retirees pay 20% of the regional tax rate. All benefits are provided only for 1 vehicle. |
Law of the Novosibirsk Region "On taxes and peculiarities of taxation of certain categories of taxpayers in the Novosibirsk region" (as amended on 29.06.2016) |
|
Omsk region |
No benefits |
The law of the Omsk region "On transport tax" (as amended on 03/23/2016) |
|
Orenburg region |
Pensioners pay 50% of the transport tax rate established in the region. If there are several vehicles owned, the privilege is provided for 1 vehicle with the most powerful engine, jet engine thrust or gross tonnage) |
Law of the Orenburg region "On transport tax" (as amended on 09/05/2016) |
|
Oryol region |
Pensioners pay 50% of the regional tax rate for passenger cars with engine power no more than 100 hp. (73.55 kW), motorcycles and scooters with engine power no more than 40 hp. (29.42 kW) |
Oryol region law "On transport tax" (as amended on 28.11.2014) |
|
Penza region |
No benefits |
Penza Region Law On the introduction of transport tax on the territory of the Penza region (as amended on 08/26/2016) |
|
Perm Territory |
Persons who have reached retirement age pay 50% of the tax on passenger cars with an engine power of up to 100 HP, motorcycles (scooters), boats, motor boats with an engine power of up to 50 HP, self-propelled vehicles, cars and mechanisms on pneumatic and caterpillar tracks. The privilege is provided only for 1 vehicle |
Perm region law "On taxation in the Perm region" (as amended on 03/29/2016) |
|
Primorsky Krai |
No benefits |
Primorsky Krai law "On transport tax" (as amended on 05/11/2016) |
|
Pskov region |
No benefits |
Law of the Pskov region "On tax incentives and the rate of income tax to individual organizations of the region for 2016" |
|
Rostov region |
No benefits |
Rostov region law "On regional taxes and some issues of taxation in the Rostov region" (as amended on 23.06.2016) |
|
Ryazan region |
Old-age pensioners and military pensioners do not pay transport tax on passenger cars with an engine power of up to 150 hp, and for motorcycles (scooters) with an engine power of up to 45 hp. The exemption is provided only for 1 vehicle at the choice of the taxpayer |
Ryazan Region Law "On tax incentives" (modified as of 21.07.2016) |
|
Samara region |
Pensioners pay 50% of the regional transport tax rate. For example, the rate for a vehicle with an engine power of up to 100 hp. - 16 rubles. For pensioners, respectively, - 8 rubles. |
Samara region law "On transport tax on the territory of the Samara region" (as amended on 07.12.2015) |
|
Saratov region |
No benefits |
Saratov Region Law "On the introduction of transport tax on the territory of the Saratov region" (as amended on 25.11.2015) |
|
Sakhalin Region |
Citizens who receive old-age insurance pensions upon reaching the retirement age (60 and 55 years), including those who have retired in the Far North and equivalent areas (55 and 50 years), are fully exempted from the tax. The discount is provided for 1 vehicle |
Sakhalin Oblast Law "On transport tax" (as amended on 28.11.2014) |
|
The Republic of Sakha (Yakutia) |
No benefits |
Law of the Republic of Sakha (Yakutia) "On the tax policy of the Republic of Sakha (Yakutia)" (as amended on 03/14/2016) |
|
Sverdlovsk region. |
For passenger cars with engine power up to 100 hp. all individuals, including pensioners, are exempt from tax. Pensioners are also exempted from paying transport tax for 1 vehicle for passenger cars with engine power over 100 hp. up to 150 hp (over 73.55 kilowatts up to 110.33 kilowatts) or for trucks with engine power up to 150 hp. (up to 110.33 kilowatts), motorcycles or scooters with engine power up to 36 hp. (up to 26.47 kilowatts) |
Law of the Sverdlovsk Region "On the establishment and implementation of the transport tax on the territory of the Sverdlovsk region" (as amended on 12/21/2015) |
|
Republic of North Ossetia-Alania |
No benefits |
"On transport tax in the Republic of North Ossetia-Alania" (as amended on 28.11.2014) |
|
Smolensk region |
No benefits |
"On tax incentives" (as amended on 04/21/2016) |
|
Stavropol region |
Pensioners pay 50% of the regional transport tax rate for vehicles with an engine power of up to 100 hp. only 1 vehicle (passenger car or motorcycle or scooter) |
Law of the Stavropol Territory "On transport tax" (as amended on 05.11.2015) |
|
Sevastopol |
No benefits |
Law of the city of Sevastopol "On transport tax" (as amended on 21.06.2016) |
|
Tambov region |
Pensioners have their own rates: passenger cars with engine power up to 100 hp (up to 73.55 kW) - 5 rubles. for each hp; passenger cars with engine power over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) - 12.5 rubles. for each hp; motorcycles with engine power up to 20 HP (up to 14.7 kW) - 2 rubles. for each hp; motorcycles with engine power over 20 HP up to 35 hp (over 14.7 kW to 25.74 kW) - 4 rubles. for each hp; motorcycles with engine power over 35 HP (over 25.74 kW) - 10 rubles. for each hp All benefits are given for 1 vehicle at the choice of the taxpayer |
Law of the Tambov region "On transport tax in the Tambov region" (as amended on 11/27/2014) |
|
Republic of Tatarstan |
No benefits |
Law of the Republic of Tatarstan "On transport tax" (as amended on 11.11.2014) |
|
Tver region |
No benefits |
Law of the Tver region "On the transport tax in the Tver region (as amended on 06.11.2015) |
|
Tomsk region |
Pensioners who have a medical certificate of the established form on fitness for driving a vehicle are provided with a transport tax exemption for 1 vehicle specified in the line "Other self-propelled vehicles, pneumatic and caterpillar-type vehicles" of Article 6 of the regional law, at the choice of the taxpayer |
|
|
Tula region |
Pensioners for passenger cars with engine power up to 150 hp. (up to 110.33 kW), for motorcycles and scooters with engine power up to 20 hp. (up to 14.7 kW pay 50% of the transport tax |
Tula region law "On transport tax" (modified as of 15.07.2016) |
|
Tyva Republic |
No benefits |
Law of the Republic of Tuva "On transport tax" (as amended on 23.11.2015) |
|
Tyumen region |
All individuals, including pensioners, 1 vehicle at the taxpayer's choice, do not pay tax on passenger cars with engine power up to 150 hp. and for motorcycles and scooters made in the Russian Federation and the CIS. Pensioners pay 20% of the transport tax rate established in the region for trucks with an engine power of up to 100 hp; for self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks with engine power up to 100 hp only 1 vehicle. Pensioners pay 25% of the regional rates for trucks with engine power over 100 hp. up to 120 hp |
Law of the Tyumen region "On transport tax" (as amended on 05.11.2015) |
|
Udmurtia |
Law of the Udmurt Republic "On transport tax in the Udmurt Republic" (as amended on 08.07.2015) |
|
|
Ulyanovsk region |
No benefits |
The law of the Ulyanovsk region "On transport tax in the Ulyanovsk region" (modified as of 31.05.2016) |
|
Khabarovsk region |
Persons receiving old-age pensions and having a work experience of at least 40 years for men and 35 years for women (for those living in the Far North regions - 35 and 30 years) upon reaching the age of 60 for men, 55 for women (for persons who retired in the Far North regions - 55 and 50 years old) do not pay transport tax for one passenger car (motorcycle, motor scooter) with an engine power of up to 100 hp. (up to 73.55 kW) inclusive |
Law of the Khabarovsk Territory "On regional taxes and tax incentives in the Khabarovsk Territory" (as amended on 09/28/2016) |
|
The Republic of Khakassia |
Old age pensioners for passenger cars with engine power up to 150 hp. with., trucks with engine power up to 80 liters. with., motorcycles (scooters) with engine power up to 35 liters. sec., boats (motor boats, other water vehicles) with an engine power of up to 30 liters. With. Exempt from paying transport tax for 1 vehicle at the choice of the taxpayer |
Law of the Republic of Khakassia "On transport tax No. (as amended on 07/14/2015) |
|
Khanty-Mansi Autonomous Okrug - Yugra |
Pensioners pay 50% of the regional transport tax rate for cars with engine power up to 200 HP, motorcycles and scooters with engine power up to 35 HP, snowmobiles and snowmobiles with engine power up to 50 HP, motor boats with engine power up to 30 HP The privilege provides 1 vehicle from each of the above vehicle categories |
Law of the Khanty-Mansiysk Autonomous Okrug - Ugra "On the transport tax in the Khanty-Mansiysk Autonomous Okrug - Yugra (as amended on 04.16.2015) |
|
Chelyabinsk region |
Pensioners who own cars with engine power up to 150 hp (up to 110.33 kW), motorcycles and scooters with engine power up to 36 hp (up to 26.47 kW), pay transport tax at the rate of 1 RUB. with every hp The exemption is provided only in respect of 1 vehicle at the choice of the taxpayer. |
Chelyabinsk region law "On transport tax" (modified as of 31.03.2015) |
|
Chechen Republic |
No benefits |
"On transport tax in the Chechen Republic" (as amended on 13.11.2015) |
|
Chuvash Republic |
No benefits |
Law of the Chuvash Republic "On issues of tax regulation in the Chuvash Republic, referred by the legislation of the Russian Federation on taxes and fees to the jurisdiction of the constituent entities of the Russian Federation" (as amended on June 24, 2016) |
|
Chukotka Autonomous District |
There are no individuals as taxpayers in the law |
Chukotka Autonomous Okrug law "On some issues of tax regulation in the Chukotka Autonomous Okrug" (as amended on: 06/28/2016) |
|
Yamalo-Nenets Autonomous District |
All individuals, including pensioners, are owners of passenger cars with engine power up to 150 hp. With. (110.33 kW), individuals - owners of snowmobiles, snowmobiles, boats, motor boats and other water vehicles with a capacity of up to 100 liters. With. (73.55 kW), individuals - owners of motorcycles and scooters with engine power up to 35 hp. (25.74 kW) transport tax is not paid. Pensioners have an additional tax exemption and do not pay it for trucks with engine power up to 150 hp. (110.33 kW) |
"On the rates of transport tax on the territory of the Yamalo-Nenets Autonomous Okrug" (as amended on 03/11/2016) |
|
Yaroslavl region |
Pensioners are exempted from tax in relation to a passenger car with an engine of up to 100 HP. In relation to a passenger car with an engine of more than 100 HP or other vehicle, they are partially exempted, for the amount of tax calculated for a passenger car with an engine of 100 HP. hp (15.8 rubles per 1 hp) The privilege is provided for 1 vehicle at the choice of a pensioner |
The law of the Yaroslavl region |
Pensioners belong to one of the most vulnerable categories of the population of Russia and therefore the state is trying to provide them with various benefits. Part of the benefits is provided when paying tax fees, and one of them is the transport tax.
The main law governing taxation issues in Russia is the Tax Code. It sets out general rules that all regional laws must comply with. Transport tax is a regional one and is regulated by their regulatory framework.
According to Russian law, vehicle tax is a mandatory tax paid by vehicle owners. This is enshrined in Art. 357 of the Tax Code of the Russian Federation.
Regional taxes go to the local budget and are subject to local laws. But all these laws should not contradict the Tax Code.
Thus, most of the tax benefits are established precisely by regional legislative acts. This rule is enshrined in Art. 356 of the Tax Code of the Russian Federation.
In order to determine whether pensioners are entitled to benefits, it is necessary to refer to the law that operates in the territory where this car is registered.
Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.
It's fast and IS FREE!
Today, each constituent entity of the Federation has its own legislative acts and they can differ significantly on the issue of providing benefits to various unprotected categories of citizens.
Tax for individuals persons are calculated using a simple formula:
ТН = tax rate * vehicle power.
That is, the tax rate is multiplied by the number of horsepower in the car's engine.
This work will be credited to the payment of the pensioner, if he has not declared that he has a benefit. In order to determine what benefits a citizen has, you need to know your law.
It is also important to note that the federal cities of Moscow and St. Petersburg have their own laws, which differ significantly from the laws of the Moscow and Leningrad regions.
So benefits can be expressed as a percentage of the amount of tax, as well as in full exemption from tax on a certain type of transport. In order to find out what benefits are provided in different regions, we turn to local laws.
In addition to the listing of benefits, local legislative acts indicate tax rates, which also differ significantly across the regions of Russia:
| Region | Is there a benefit for an ordinary pensioner | Retired category giving the right to benefits | What a benefit | Normative base |
| Moscow | There are no benefits for regular retirees. Benefits can only be obtained under certain circumstances. | Heroes of the USSR and RF War veterans Disabled people I-IIgr |
Completely released for 1 tr. means | Law from 9.07. 2008 N 33 About transport tax |
| Availability of a car up to 70 hp | Completely released | |||
| Saint Petersburg | There is. For 1 vehicle production capacity up to 150 hp. (including a boat, motor boat) | Heroes of the USSR, RF Complete kav. Order of Glory, Order of Labor Glory |
Completely for 1 vehicle with a capacity of up to 200 hp | St. Petersburg law About transport tax |
| Veterans, invalids of the Great Patriotic War, invalids I-II gr Disabled people with restrictions on work activities II-III st Chernobyls |
Completely for 1 vehicle, up to 150 hp. or over 15 years old | |||
| Leningrad region | There is. Owners of a car with a capacity of up to 100 hp pay 80% of the rate | Heroes of the USSR, RF WWII invalids Veterans Chernobyls |
Completely for 1 vehicle with a capacity of not more than 150 hp. | Linen. Region Regional Transport Tax Law |
| Gr-not with 1 car father. production with a capacity of 80 hp and with a year of manufacture until 1990. | Fully | |||
| Moscow region | Not | Heroes of the USSR, RF Chernobyls WWII participants Disabled persons I-II gr Disabled since childhood |
Fully freed for 1 vehicle | MO law from 16.11. 2002 N 129/2002-OZ refers to the Law of the Ministry of Defense dated November 24, 2004 N 151/2004-OZ On preferential taxation in the Moscow region |
| Disabled IIIgr Veterans |
50% for 1 tr. means | |||
| Stavropol region | There is Pensioners with a car up to 100 hp. Pay 50% |
Heroes of the USSR, RF Chernobyls Participants of the Great Patriotic War Veterans of combat actions | Released completely | Law of the Stavropol Territory from 27.11. 2002 N 52-kz About Transport Tax |
| Voronezh region | Not | Heroes of the USSR, RF Full Cavaliers of the Order of Glory |
Completely for 1 vehicle | Voronezh Region Law from 11.06. 2003 N 28-OZ On the provision of tax incentives for the payment of TN |
| WWII veterans, War veterans, concentration camp prisoners Chernobyls |
Completely for 1 vehicle with power up to 120 hp | |||
| Ryazan Oblast | There is Old-age pensioners and pensioners of the Armed Forces and the Ministry of Internal Affairs completely for a car up to 150 hp. |
Heroes of the USSR, RF Chornobyls Participants of the Great Patriotic War Veterans of military operations | Fully | Ryazan Oblast Law from 22.11. 2002 N 76-OZ About TN on the territory of the Ryazan region Refers to the Law of the Ryazan region. of April 15, 1998 On tax benefits |
| Vologodskaya Oblast | There is Fully citizens with 1 vehicle up to 150 hp |
Heroes of the USSR and the Russian Federation, awarded with 3 Orders of Glory | Fully | Law of the Vologda region from 15.11. 2002 N 842-OZ About transport tax |
| Fully for 1 cargo vehicle with power up to 85 hp and weight up to 1100 kg | Disabled | For a car with a capacity of up to 150 hp | ||
| Fully motor boat | ||||
| If there are several grounds for benefits, the pensioner himself chooses for which object the benefit will be provided |
Analyzing the above table, it can be noted that in most regions of Russia, it is not enough to simply reach the retirement age to receive transport tax benefits.
In some cases, additional categories are required to receive benefits (disability, participation in the Second World War, etc.).
When purchasing a car, a pensioner should study the regional legislation well, since in some areas, when granting benefits, the power of the car, expressed in horsepower (hp), matters.
It is important to understand the fact that benefits are accrued only after the application of the beneficiary. That is, if the citizen himself did not apply for the privilege prescribed by the law, then it will not be taken into account in the calculation of the tax.
You can find out if a pensioner is entitled to a benefit by reading the local law on transport tax or by contacting the tax office. There you can also clarify the list of documents required for registration of benefits.
To fill out an application, you must go to the tax office and take a special form:
There is an important rule that must be followed. The application indicates the state number of the car and its power. After consideration of this application, the benefit will be credited specifically to this car.
It will be taken into account as long as the car is in the possession of this pensioner. That is, it is enough to write an application for a benefit once.
If a pensioner has sold a car that was declared when applying for a benefit and bought a new one, then he will have to apply for a benefit again. Otherwise, the tax on the new car will be calculated without taking into account the benefits.
It is worth preparing for a visit to the tax office in advance and making copies of all the necessary documents. Often in the department of the Federal Tax Service there is no photocopying equipment and you will have to look for where you can make a copy. To avoid this, it is better to take care of this in advance.
To apply for a benefit, a pensioner will need:
There is a very convenient system launched by the Federal Migration Service to inform taxpayers on the Internet. This is the taxpayer's personal account. To connect to it, you need to know your TIN and get a password from the inspector. The password is issued only to the taxpayer upon presentation of the passport.
Thus, except for a specific taxpayer, no one will be able to access his personal account and find out information about objects of taxation.
Any citizen who has the right to benefits should take advantage of them. But often, taking advantage of the legal illiteracy of citizens, benefits are not accrued. Pensioners need to be aware of changes in legislation if they want to save their budget.
Appendix 7. CODES OF TAX BENEFITS
| Tax benefit code | Benefit name | Base |
| 20200 | Transport tax incentives established by the laws of the constituent entities of the Russian Federation | Article 356 of the Tax Code of the Russian Federation |
| 20210 | of them: | |
| - benefits in the form of exemption from taxation on transport tax | ||
| 20220 | - benefits in the form of a reduction in the amount of transport tax | |
| 20230 | - benefits in the form of a reduction in the tax rate of the transport tax | |
| 30200 | Privileges (exemptions) on transport tax provided for by international treaties of the Russian Federation | Article 7 of the Tax Code of the Russian Federation |
zakonbase.ru
Tax deductions are required for each transport unit of property. The owner of the vehicle is supposed to bring them in. Certain groups of the population with a special status, both at the national and at the level of local authorities, are provided with discounts on transport tax. To register and provide benefits, it is enough to leave an application in any department of the tax inspectorate and attach a proof of the preferential right to it in the form of a special document.
Transport tax incentives
Transport tax is a collection of funds to the local government budget from the owners of transport. Tax sums taken from payers go to repair, operation and reconstruction of highways. Despite the fact that the money is transferred to local budgetary bodies, the federal authorities are also involved in some areas related to transport taxation:
The following functions are within the jurisdiction of the local authorities:
Transport tax rate in Moscow
Subjects of transport tax on 358 article of the Tax Code of the Russian Federation are:
Article 358. Object of taxation
Tariffs for determining the amount of tax collection on transport depend on two components:
1.Power or horsepower used for light and heavy transport:
By article 357 of the Tax Code of the Russian Federation all citizens who have at their disposal any type of transport are considered to be payers of the transport tax levy. Even if the car is being repaired for a long time or disassembled for parts, but at the same time it is registered with the traffic police, its owner will have to pay a fee for it annually.
Article 357. Taxpayers
When renting a car, the owner is also responsible for paying the tax deduction. When transferring transport to lease, the tax payment situation will depend on the conditions specified in the concluded agreement.
If the owner of the car has changed several times during the year, then each of the owners must pay the tax levy on the vehicle. In this case, the total number of months that the owner owned the car is taken into account. If at least 2 owners change for 1 vehicle, tax is charged for 13 months.
FIFA and national football associations do not pay transport tax.
Certain categories of the population are eligible for a discount when calculating tax deductions for transport. To obtain a discount, an application must be submitted indicating the reason why a particular citizen should be given a discount. An application form is available at any tax office. You can also download it on the official website of the Federal Tax Service Or download it by following this link.
Who pays transport tax
The application form is provided on 4 pages. The first one is filled in without fail. Further, in order to register a tax deduction for a vehicle, it is required to make entries in the 2nd sheet, the 3rd and 4th sheets are drawn up only if you need to get a discount on land or property tax.
Important! The privilege is provided only for one car to the citizen who has the right to preferences.
When filling out an application, you must indicate:
Each benefit has its own code, which is approved in Order of the Ministry of Taxes and Tax Collection No. BG-3-21 / 724 dated 29/12/2003(paragraph 6.2).
Vehicles that are not subject to transport tax
You can apply for a benefit within 3 years from the date of obtaining such a right. All overpaid amounts for previous periods will be refunded or sent towards repayment of subsequent payments.
In addition to an application for obtaining tax benefits for a car, it is required to attach copies of the papers established by law:
According to Article 358 of the Tax Code of the Russian Federation The following categories of vehicle owners do not pay taxes in full:
If a citizen is considered the owner of several means of transport, then the tax discount applies only to those contributions to the budget that have documentary evidence of this.
Important! Benefits are not provided for air and water transport, snowmobiles and snowmobiles.
Setting vehicle tax
The time slot for the transport tax to the tax office is a calendar year. Since 2016, new terms of its payment have been determined. Now it is the responsibility of each owner of the car to make a deduction to the local budget by December 1 of the year following the expired tax period. For example, for 2017 car tax must be paid before 01/12/2018
Every year, for each vehicle registered with the traffic police, a notification is sent to its owner with the calculated amount of transport tax. It must be received at least one month before the due date. If such a document is available, the car owner must pay the required amount within the time period established by law according to the details specified in the notification. You can make a payment operation:
Formula for calculating transport tax
After making the payment, the receipt should be kept.
Legal entities that have transport on their balance sheet are required to pay a tax fee for each of them. Unlike individuals, sending notifications for organizations with a ready-made settlement figure for payment is not provided. The tax collection is calculated directly at the enterprise. The terms of payment of the transport tax of legal entities from individuals also differ. The organization must pay the transport fee by February 1 of the year that follows the reporting year. For example, the company must independently calculate and pay the tax for 2017 by February 1, 2018.
Not only citizens have vehicle tax credits. For some organizations, preferences are also established if they are engaged in the following activities:
How can a legal entity pay transport tax
The organization has the right to issue a deduction to reduce the tax levy on a car weighing over 12 tons. The amount of the reduction is taken from the amount of the payment for compensation for damage to roads.
Important! Unlike individuals, organizations are obliged to annually indicate in the calculations provided to the tax inspectorate, which they make on their own, the grounds for granting benefits.
The authorities in each region decide whether or not to provide transport tax incentives for retirees. There are different conditions for obtaining a preferential discount:
Features of registration of transport tax for pensioners
For Moscow pensioners, if they are not combat veterans or invalids, the benefit is not provided. For senior citizens of St. Petersburg, there is a full tax exemption if the car is domestically produced and its power is less than 150 hp. Pensioners of the Kirov region pay only 50% for vehicles with a capacity of up to 150 hp. The Krasnoyarsk Territory exempted its citizens of retirement age from full payment of tax if the car's power is less than 100 hp.
Refusal to provide a discount for a car at the tax authority occurs in the following situations:
In addition, the vehicle owner can refuse to provide him with a tax credit. To do this, a statement is sent to the FTS indicating the period for which the discount will be canceled. If the term is not specified in the application, then the benefit will be canceled forever.
The method for determining the tax amount is spelled out in article 362 of the Tax Code of the Russian Federation. The calculation is carried out according to the formula:
Snal = SN * Mts * Km / 12 * Kp,
where Snal - transport tax;
SN - tax rate;
Mts - the amount of power of the vehicle;
Km - months of car ownership;
Kp is an indicator of a tax increase, which is considered equal to 1 for cheap cars with a price of up to 3 million rubles.
The tax rate is applied in accordance with Article 361 of the Tax Code of the Russian Federation and the adopted indicators at the local level, which deviate from the federal ones by no more than 10 times the size. Power is taken from the OB van and is measured in hp. The increase coefficient is taken from the data of article 362 of the Tax Code of the Russian Federation. Its components are the price and the year of manufacture of the car.
Procedure for calculating transport tax
The multiplying factor is presented in the table.
Example 1... The power of the car, taken from the TCP, is equal to 140 hp. Its owner has owned it for about 8 months. The purchase price of the vehicle does not exceed 3 million rubles.
Snal = 140 hp * 3.5 rubles * (8 months / 12 months) = 326.67 rubles
Deadlines for payment of road tax
When considering this example, taking into account that its place of registration is in Moscow, the rates of this region apply. The tax levy is equal to:
Snal = 140 hp * 35 rubles * (8 months / 12 months) = 3266.67 rubles
Example 2... Car power is 210 hp. The cost is equal to 4,500,000 rubles. The owner of the vehicle purchased it a year ago.
Snal = 210 hp * 7.5 rubles * 1.1 = 1732.5 rubles
Any owner of a car, in accordance with the Tax Code of the Russian Federation, is obliged to pay a tax levy for transport, which is used for the development and repair of highways. Such a tax is credited to the regional budget. Certain segments of the population, as well as organizations, are given certain discounts when paying tax. They can be partial when a percentage of the total collection is established. Benefits can be calculated from the reduced tax rate. Also, the regions can completely exempt some categories from paying the transport tax to the local budget.
law-world.ru
The Federal Tax Service of Russia in a Letter dated June 21, 2018 N BS-4-21 / [email protected] deciphered the procedure for filling out line 220 of the transport tax declaration. Taking into account these clarifications and proceeding from clauses 5.20-5.25 of the Procedure for filling out a tax declaration for transport tax, lines 220, 240 and 260 are filled out in the following order:
| Vehicle tax return line
(Section 2) |
Explanation of benefits
(Appendix No. 7 to the Order of the Federal Tax Service of the Russian Federation dated 05.12.2016 No. ММВ-7-21 / [email protected]) |
||
| Benefit code | Benefit type | Basis of benefit | |
| 220 | 20210 |
Tax exemptions |
Art. 356 of the Tax Code of the Russian Federation |
| 30200 |
Benefits (exemptions) provided for by international treaties of the Russian Federation |
Art. 7 of the Tax Code of the Russian Federation | |
| 240 | 20220 |
Benefits in the form of reducing the amount of transport tax |
Art. 356 of the Tax Code of the Russian Federation |
| 260 | 20230 |
Benefits in the form of a reduction in the tax rate of the transport tax |
|
Each "privileged" line consists of 2 fields:
An exception is code 30200, for which the second field of the grounds for applying the benefit is not filled in.
See also:
- Transport tax declaration: specifics of filling out Section 1
- Transport tax relief
BuhExpert8.ru
When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter. In relation to taxpayer organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing the tax, also determine the procedure and terms for payment of the tax. (Part two as amended by the Federal "Law" of 04.10.2014 N 284-FZ) When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.
Chapter 28. transport tax
Chapter 28 nk rf transport tax
Go to the current edition - Article 356. General Provisions Transport tax (hereinafter in this chapter - tax) is established by this Code and the laws of the constituent entities of the Russian Federation on tax, enters into force in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. When introducing a tax, the legislative (representative) bodies of a constituent entity of the Russian Federation determine the tax rate within the limits established by this Code, the procedure and terms for its payment.
(as amended by the Federal Law of 20.10.2005 N 131-FZ) When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer. Section 357.
Tax Code - Chapter 28. Transport Tax
The benefits specified in this article are provided for one unit of the vehicle at the choice of the taxpayer. Tax rates, as amended by the Law of the Astrakhan region of 26.11.2009 N 93/2009-OZ Chapter 28.
Transport tax (Art. 356-363.1) Article 356. General Provisions Transport tax (hereinafter in this chapter - tax) is established by this Code and the laws of the constituent entities of the Russian Federation on tax, enacted in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter, the procedure and terms for its payment.
Transport tax in 2018-2017 - calculation procedure, rates, benefits
Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees, participants in the Great Patriotic War, war veterans; 2. Citizens exposed to radiation as a result of the liquidation of the Chernobyl disaster, as well as categories of citizens equated to them; 3.
Disabled people of all categories. 4. One of the parents (adoptive parents), in whose name a certificate of a large family was issued. 5. A citizen with whom the guardianship and trusteeship authorities have concluded an agreement on a foster family that has taken up three or more orphans and children left without parental care. on the location of the vehicle, indicating the vehicle and documents confirming the right to the benefit.
Transport tax incentives in St. Petersburg
Legal basis Who must pay transport tax Terms of payment of transport tax Procedure for calculating transport tax Transport tax on expensive cars Federal incentives for payment of transport tax Regional incentives for payment of transport tax Transport tax rates in 2017-2018 in the constituent entities of Russia RF Code. The transport tax in 2018-2017 refers to regional types of tax, which means that in addition to federal benefit recipients for paying the tax, at the regional level, local authorities can assign benefits or completely exempt the car owner from paying this tax.
The introduction of benefits at the regional level directly depends on the local authorities.
Tax incentives for transport tax in 2018
The Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation ”. Confederations, national football associations (including the Russian Football Union), the Russia-2018 Organizing Committee, subsidiaries of the Russia-2018 Organizing Committee, FIFA media information producers, FIFA suppliers of goods (works, services) specified in Federal Law "On the preparation and holding of the 2018 FIFA World Cup in the Russian Federation, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", in relation to vehicles owned by them and used only for the purpose of exercising measures provided for by the specified Federal Law.
Section 358.
Error 404
For this, the corresponding tax base should be multiplied by the tax rate. The advance payment is determined as a quarter of the above work.
And the amount that should ultimately fall into the budget is calculated as the difference from deducting advance payments from the total amount of accrued tax. Terms of payment of transport tax Taxpayers pay the car tax to the budget at the location of the vehicle.
Organizational taxpayers pay advance tax payments during the tax period, calculated at the end of each reporting period in the amount of one fourth of the product of the corresponding tax base, tax rate and tax incentives.
Online magazine for an accountant
Upon the expiration of the tax period, taxpayers who are organizations shall pay the amount of tax calculated in the manner prescribed by paragraph 2 of Article 362 of this Code. 3. Individual taxpayers pay transport tax on the basis of a tax notice issued by the tax authority.
Article 363.1. Tax return 1. Taxpayers who are organizations, upon the expiration of the tax period, submit to the tax authority at the location of the vehicles, unless otherwise provided by this article, a tax return. The tax return form is approved by the Ministry of Finance of the Russian Federation. 2.
Transport tax incentives nk rf
Tax rates On refusal to accept for consideration a complaint about recognition of clause 1 of Article 361 as not complying with the Constitution of the Russian Federation, see Determination of the Constitutional Court of the Russian Federation of 23.06.2005 N 272-O.
1.
Attention
Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on engine power, jet engine thrust or gross tonnage of vehicles, category of vehicles per horsepower, engine power of a vehicle, one kilogram of thrust of a jet engine, one register ton of a vehicle, or unit of a vehicle in the following sizes: (as amended by Federal Law of 20.08.2004 N 108-FZ) + + ¦Name of the object of taxation¦ Tax rate¦ ¦¦ (in rubles) ¦ + + + Passenger cars with engine power (with each horsepower): up to 100 hp
Article 356 of the Tax Code of the Russian Federation, transport tax incentives
Chernobyl victims, and citizens falling under the Law of the Russian Federation of May 15, 1991, No. 1244-1 "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster." 5. People with disabilities who own motorcycles, scooters or cars with engine power up to 100 horsepower (up to 73.55 kW) inclusive.
Privileges for payment of transport tax in the Saratov region In accordance with the Law of the Saratov region of November 25, 2002 No. 109-ЗСО "On the introduction of transport tax on the territory of the Saratov region", regional taxpayers must pay transport tax no later than March 1 of the year following the expired tax period. Beneficiaries for payment of transport tax in the Saratov region are: 1.
Persons who are organizers of the Olympic Games and Paralympic Games in accordance with Article 3 of the Federal Law “On the Organization and Holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation ", in relation to vehicles owned by them and used in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and the development of the city of Sochi as a mountain climatic resort. (part three introduced by Federal Law of 01.12.2007 N 310-FZ) Article 358. Object of taxation 1.
