Procedure and deadlines for paying transport tax in 2021 - 2021

The collection of taxes from vehicle owners is provided for by the legislation of most states. In the Russian Federation, the need for its payment by citizens and legal entities is enshrined in Chapter 28 of the Tax Code. Based on its provisions, transport tax in our country is regional. Accordingly, each subject of the Federation sets the collection procedure, current rates and payment terms independently, in accordance with its legal regulations.

When to pay

According to clause 1 of Article 363 of the Tax Code of the Russian Federation, tax is payable:

• taxpayers - individuals no later than December 1 of the year following the expired tax period;
• taxpayers - organizations within the time limits established by the laws of the constituent entities of the Russian Federation.

From 01/01/2021, a new version of this article will be in effect, according to which the tax will be payable by taxpayer organizations no later than March 1 of the year following the expired tax period. Advance tax payments will be subject to payment by taxpayer organizations no later than the last day of the month following the expired reporting period.

Increasing coefficients for expensive cars

For cars whose cost is above 3 million rubles, increasing coefficients are provided:

Who needs to pay transport tax

It is a common belief that only owners of trucks and cars pay the tax. However, it is not. The owners of any vehicles registered with the registration authorities have to pay a contribution to the regional treasury. The list includes airplanes, steamships, yachts, motor sleighs and much more.

Art. 358 of the Tax Code of the Russian Federation indicates exemption from tax payments to owners of the following vehicles:

• passenger vehicles equipped for driving by disabled people, if the installed engine has a power of less than 100 hp, and the receipt was made through social security authorities in accordance with the law;
• tractors, combines and special equipment registered to agricultural producing enterprises;
• boats without engines, as well as with engines, provided their power is less than 5 hp;
• aircraft registered for air ambulance and medical services;
• for transport of executive authorities, provided that service in their ranks is equivalent to military service or is such;
• sea, river and aircraft, if for their owners the main activity of transporting passengers or delivering goods;
• drilling ships and platforms;
• fishing and river vessels, as well as vessels registered in the Russian International Register of Vessels.

Transport tax is not withheld from stolen vehicles, even if the search for them has been stopped.

Calculation of transport tax in 2021

Tax must be paid only for those months when the vehicle was registered to the taxpayer. In this case, the calculation is carried out monthly and in full months, while registration can take place on any day. In this regard, the following rules have been established.

If the car is registered from the 1st to the 15th day of the month inclusive, then this month is taken as a full month. And if registration took place between the 16th and the last day of the month, then this month is not taken into account when calculating the tax.

When registration is terminated, the situation is reversed. If a car is deregistered from the 1st to the 15th of the month inclusive, then no tax is paid for that month. And if the date of deregistration falls on the period from the 16th to the last day of the month, then the tax will have to be paid for the full month (clause 3 of Article 362 of the Tax Code of the Russian Federation).

Regional laws for organizations may establish advance payments. In this case, at the end of each reporting period (first, second and third quarters), an amount equal to ¼ of the product of the tax base and the tax rate, taking into account the increasing coefficient (clause 2.1 of Article 362 of the Tax Code of the Russian Federation), is paid.

An example of calculating transport tax in 2021

The organization owns two cars. Truck with engine power 300 hp. s., which was purchased and registered on March 16, 2021. And a passenger car with an engine power of 205 hp. s, which was purchased in the previous tax period. This machine is included in the list of expensive ones (cost from 3 million to 5 million inclusive).

Based on regional law, the tax rate for a truck is 100 rubles/hp, and for a passenger car - 50 rubles/hp. With. The tax base is the engine power in horsepower. Regional law establishes advance tax payments.

Let's calculate the tax on a truck.

Since the car was purchased in mid-2021, you need to determine the number of months for which tax is paid. Since the registration date falls on the 16th day of the month, this means that the month of registration (March) is not taken into account when calculating the tax. And in January and February the organization did not have a car.

Thus, for the first quarter the amount of the advance payment is not formed, since the ownership coefficient (Q) for this period will be 0/3, that is, it will be equal to zero. For the second and third quarters you will need to pay 7,500 rubles (1/4 × 300 hp × 100 rubles/hp). And you will have to pay the same amount at the end of the year, since the annual Kv will be 9/12 or 0.75. (300 hp × 100 rub./hp × 0.75 - 7,500 rub. × 2) = 7,500 rub.

Let's calculate the tax on a passenger car.

Kv will always be equal to one, since the car was in the possession of the company throughout 2021. An “expensive” coefficient of 1.1 must be additionally applied to the amount of tax and advance payment.

It turns out that for each quarter the organization will pay 2,819 rubles. Here's the calculation: 1/4 × 205 hp. × 50 rub./hp × 1.1 = 2,818.75 rub.; According to the rules of paragraph 6 of Article of the Tax Code of the Russian Federation, this amount is rounded up to the full ruble. The tax at the end of the year will be 11,275 rubles (205 hp × 50 rubles/hp × 1.1). Therefore, you will have to pay an additional 2,818 rubles (11,275 rubles – 2,819 rubles × 3).

In total, for two cars the organization must pay:

• for the first quarter - 2,819 rubles (0 + 2,819).
• for the second quarter - 10,319 rubles (7,500 + 2,819)
• for the third quarter - 10,319 rubles (7,500 + 2,819)
• at the end of the year - 10,318 rubles. (7,500 + 2,818).

The total amount of transport tax for 2021 will be 33,775 rubles (22,500 rubles + 11,275 rubles).

Transport tax by region

• 01Adygea rep.
• 02Bashkortostan rep.
• 03Buryatia rep.
• 04Altai rep.
• 05Dagestan rep.
• 06Ingushetia rep.
• 07Kabardino-Balkarian Republic
• 08Kalmykia rep.
• 09Karachay-Cherkess Republic
• 10Karelia rep.
• 11Komi rep.
• 12Mari El rep.
• 13Mordovia rep.
• 14Sakha (Yakutia) rep.
• 15North Ossetia rep.
• 16Tatarstan rep.
• 17Tuva rep.
• 18Udmurt Republic
• 19Khakassia rep.
• 21 Chuvash Republic
• 22Altai region
• 23Krasnodar region
• 24Krasnoyarsk region
• 25Primorsky Krai
• 26Stavropol region
• 27Khabarovsk region
• 28Amur region
• 29Arkhangelsk region
• 30Astrakhan region
• 31Belgorod region
• 32Bryansk region
• 33Vladimir region
• 34Volgograd region
• 35Vologda region
• 36Voronezh region
• 37Ivanovo region
• 38Irkutsk region
• 39Kaliningrad region
• 40Kaluga region
• 41Kamchatka region
• 42Kemerovo region
• 43Kirov region
• 44Kostroma region
• 45Kurgan region
• 46Kursk region
• 47Leningrad region
• 48Lipetsk region
• 49Magadan region
• 50Moscow region
• 51Murmansk region
• 52Nizhny Novgorod region
• 53Novgorod region
• 54Novosibirsk region
• 55 Omsk region
• 56 Orenburg region
• 57 Oryol region
• 58Penza region
• 59Perm region
• 60Pskov region
• 61Rostov region
• 62Ryazan region
• 63Samara region
• 64Saratov region
• 65Sakhalin region
• 66Sverdlovsk region
• 67Smolensk region
• 68Tambov region
• 69Tver region
• 70Tomsk region
• 71Tula region
• 72 Tyumen region
• 73Ulyanovsk region
• 74 Chelyabinsk region
• 75Transbaikal region
• 76Yaroslavl region
• 77Moscow
• 78St. Petersburg
• 79Jewish Autonomous Region
• 82 Crimea rep.
• 83Nenets Autonomous District
• 86Khanty-Mansi Autonomous Okrug - Yugra
• 87Chukotka Autonomous Okrug
• 89Yamalo-Nenets Autonomous Okrug
• 92Sevastopol
• 95Chechen Republic

See also: - Transport tax for a motorcycle, scooter - Transport tax for a truck - Transport tax for a bus - Transport tax for a boat, yacht, jet ski - Transport tax for an aircraft - Transport tax for pensioners - Transport tax for luxury cars

Payment of transport tax through Sberbank-online by bank card

How to pay transport tax ? This is the main question for a car owner. Previously, the main means of payment was postal transfer. , online payment of transport tax through Sberbank and other payment methods via the Internet are becoming increasingly popular The tax receipt for 2015 will be received by the owner in 2021 for payment by December 1, 2021.

Payment through Sberbank is carried out after registration on the Sberbank Online website. In this case, a valid Sberbank card is used as a means of payment. Registration is carried out using the card itself and a mobile phone, which receives confirmation in the form of an SMS password. After that, the user’s login and password are indicated on the site - and payment can be made. pay transport tax online in the same way as other payments, knowing the payment details.

Before paying, we recommend that you read the material “You cannot pay taxes with someone else’s credit card.”

How is transport tax calculated?

Individuals do not have to worry about the amount of tax they will have to pay. The tax service makes the calculations independently. The taxpayer receives a notification of the need to pay on time in the form of a registered letter or notification on the State Services, as well as in the taxpayer’s personal account.

However, this does not mean that the tax amount is some kind of secret. If a citizen buys a car and wants to find out how much he will have to pay for it annually, you can use the calculator on the website of the Federal Tax Service. Those who do not trust government officials can make the calculations themselves

The vehicle tax formula generally looks like this:

Amount of transport tax = Regional rate * Engine power (hp)

And more precisely like this:

Amount of transport tax = Regional rate * Engine power (hp) * Period of use (months) * Increasing or decreasing factor

Those. If the vehicle ownership period is less than one year, another multiplier is added to the formula. It is equal to the number of months of ownership divided by 12.

The formula may also contain increasing and decreasing coefficients. For example, such a coefficient is provided for citizens who own cars worth more than 3 million rubles. All information on bets and odds is posted on the Federal Tax Service website.

Main changes in transport tax for 2021

Let us remind you: starting from 2021, organizations have a new responsibility. They must report to the Federal Tax Service about available benefits for transport tax using a special form (approved by order of the Federal Tax Service dated July 25, 2019 No. ММВ-7-21/ [email protected] ; see “Approved application form for benefits for organizations on transport and land taxes ").

Previously, such a statement was not required - all information about benefits was reflected directly in the tax return. The Federal Tax Service clarified that applications need to be submitted only for tax periods starting from 2020. For previous years, as well as for periods during 2020 (for example, if the company was liquidated or reorganized), a separate application for benefits is not required (letter dated 09.12.19 No. BS-4-21 / [email protected] ).

ATTENTION

There is no deadline for applying for benefits. But, obviously, it is better to do this before the date of tax payment or the first advance payment on it. Therefore, if an organization has a tax exemption (advance payments) for 2021, then it is advisable not to delay submitting the application. Although, we note that the Federal Tax Service does not object to a later filing of the application (in 2022), that is, after paying the tax and receiving from the Federal Tax Service a message about the calculated (without benefit) amount of tax (letter of the Federal Tax Service dated December 3, 2019 No. BS-4- 21/ [email protected] ; see “The Federal Tax Service told how organizations can apply benefits for transport and land taxes from 2021”).
Apply for benefits in 2021 online Apply for free

There is no need to submit a transport tax return for 2020 in 2021. It was canceled by Federal Law No. 63-FZ dated April 15, 2019 (see “Amendments to the Tax Code of the Russian Federation on “property” taxes: cancellation of declarations on transport and land taxes, new rules on benefits for individuals”). This is precisely why the introduction of a separate statement of benefits is connected.

Another change will affect owners of expensive cars. When calculating the tax for 2021, they must take into account the new list of cars for which increasing coefficients are applied (see “The list of expensive cars for calculating the transport tax for 2021 has been published”).

IMPORTANT

Organizations independently calculate advance payments and taxes at the end of the year and enter them into the budget within the established time frame. Starting from 2021, tax officials also determine the amount of tax (based on the information they have) and send out messages to organizations in the form approved by Order of the Federal Tax Service dated July 5, 2019 No. ММВ-7-21 / [email protected] .
The message is sent no later than 6 months after the tax payment date. If the taxpayer believes that the inspectors calculated the tax incorrectly, he can express his disagreement. In this case, you need to send explanations and supporting documents to the Federal Tax Service. Receive notifications from the Federal Tax Service about the amount of transport tax and automatically generate payments for payment according to the message data

Existing benefits for this tax

As already written above, a number of individuals and legal entities are completely exempt from paying taxes by the state. However, regional executive authorities can establish their own rules regarding certain categories of citizens required to pay transport tax.

For example, large families are most often exempt from the tax burden. Depending on the situation, they are provided with either a discount or a complete exemption. However, there are regions in Russia where such benefits are not provided. To find out exactly who is entitled to concessions in a region, territory or republic, you need to familiarize yourself with the law on transport tax in force in a particular territory. For example, in the Yamal-Nenets Autonomous Okrug this will be the “Law on Transport Tax Rates on the Territory of the Yamalo-Nenets Autonomous Okrug”, and in Crimea - the Law of the Republic of Crimea “On Transport Tax”.

The tax office takes into account discounts and benefits independently; the notification indicates the total amount. However, in order for the coefficients to be applied, the citizen is required to provide a corresponding application.

If a transport tax payer is entitled to a benefit that he did not know about, he can submit an application for recalculation for the three previous years.

All about transport tax: how to calculate, when to pay, possible benefits

There have been discussions about the abolition of the transport tax for many years, but so far this has not happened, car owners receive receipts for payment every year. Today we will find out who should pay it and for what, how to check the calculation of the tax, how rates differ in the regions, whether there is liability for non-payment and what the situation is with transport tax in other countries.

Owning a car is just an expense. When buying it, we pay a decent amount, it’s clear for what: ease of movement, drive, status and some other qualities individual for each. The car won't run without fuel, and so we put up with the cost of refueling. The benefits of insurance are also clear - in the event of an accident, you can count on compensation. But by giving money to the state, in fact, for what is generally recognized as the number two problem in Russia (the transport tax goes to the maintenance of roads), you begin to feel like the number one problem, that is, a fool. Well, at least because the state already receives money for road restoration from excise taxes on fuel. This fee looks more rational, since more transfers to the budget come from those who drive more, and it is not tied to the owner of the vehicle. So, in essence, our transport tax is a tax on car ownership.

Legal grounds for levying tax

The existence of a transport tax is stated in Chapter 28 of the Tax Code of the Russian Federation. The document defines the general provisions, payers, tax base and tax rate, but its application, territorial, environmental and age coefficients, benefits and other aspects are determined by the authorities of the subjects.

Taxpayers are all vehicle owners, with the exception of organizers of major sporting events such as the Olympics and the World Cup, and truck owners, who, according to the Platon system, pay the same or more for road use than the amount of the accrued tax.

The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles, in accordance with the legislation of the Russian Federation (clause 1 of article 358 of the Tax Code of the Russian Federation).

There is no need to pay transport tax when owning a passenger car specially equipped for use by disabled people, as well as cars with a power of up to 100 hp, received through social security authorities.

Calculation of transport tax

The calculation of any tax is based on the tax base. For cars, this is the engine power in horsepower. Depending on their quantity, a certain rate is applied to vehicles. The Tax Code establishes five categories of rates for passenger cars, but they can be changed, and rates can be increased or decreased by the laws of the constituent entities, but not more than ten times. The only exception to the application of the restriction is a reduction in the rate for passenger cars with an engine power of less than 150 hp. pp.: the authorities of the constituent entities can even make it zero, as, for example, this happened in the Tyumen region. A couple of years ago there was a zero rate in Chechnya. Although today there are no more such “philanthropists” left.

Federal transport tax rates in 2017:

The method for calculating transport tax comes down to the following formula:

Tax Rate x Horsepower x Number of Months of Ownership/12 x Multiplying Factor = Tax Amount.

The number of months of ownership is usually 12, but if the owner changes during the year, then full months are counted. Moreover, the exact date of purchase or sale does not matter: the full month is taken into account if registration was terminated after the 15th of the corresponding month or if the car was registered before the 15th inclusive. Accordingly, if a car is sold before or purchased after the 15th, then the tax is calculated based on the month preceding the sale or the month following the purchase.

Increasing coefficients are established in each region by the authorities of the subject. Usually this is a single value, but it can contain a combination of a territorial coefficient, a coefficient depending on the age of the car and/or its environmental class.

There are many calculators on the Internet that can be used to find out the amount of transport tax for a particular car, including taking into account the “luxury tax”. We recommend using the transport tax calculator Drom.ru , the relevance of which we regularly monitor.

Luxury tax

In fact, this is not a separate tax, but an increasing coefficient for the transport tax. It has been applied since 2014 to cars whose average cost is above 3 million rubles, and these vehicles are included in a special list of the Ministry of Industry and Trade. When the “luxury tax” was introduced, about 300 models were included in the list, but now this list includes almost 1,000 cars. The value of the coefficient varies from 1 to 3 depending on the cost of the car and its age (these parameters are defined in paragraph 2 of Article 362 of the Tax Code).

You must know the amount in order to check the calculation from the tax office. The fact is that the department receives information about changes in the tax base extremely slowly, especially if this leads to a tax reduction.

Most often, they “forget” to enter data about car owners who sold their car: the traffic police must report the change of owner to the tax authorities, but this data quite often “does not arrive”, and the invoice is issued for the full year. To correctly calculate the tax, you need to divide the annual amount by 12 and multiply by the number of months during which the vehicle was owned. If the amount received differs from that indicated in the payment slip, you must inform your tax inspector about this. Usually one call is enough, but a certificate from the traffic police about termination of registration may also be required. According to the rules, after checking the information, the inspector must issue a corrected invoice. But in practice, everything can be limited to a conversation on the phone: together you will recalculate the amount of tax that will need to be paid.

Features of taxation in different regions

As mentioned above, vehicle tax rates may vary depending on the region of registration of the car. Most regions simply apply the territorial coefficient, but some have their own characteristics.

Some examples:

• Moscow - tax is paid for eight categories of cars in increments of maximum power of 25 hp. • Kabardino-Balkaria - cars with a power of less than 100 hp are exempt from tax. or over 10 years old. • Primorsky Krai - for cars aged 3 to 10 years, the rate is almost two times lower than for new ones, and owners of cars older than 10 years and with a power of less than 100 hp. they pay three times less. • Novosibirsk region - the age of the cars is taken into account. The tax rate decreases depending on the year of manufacture of the vehicle. Age categories: up to 5 years, from 5 to 10 years and over 10 years.

Examples of transport tax amounts for 2021 for new cars in different regions, rubles:

* For cars aged up to 5 years inclusive/over 5 years up to 10 years inclusive/over 10 years. ** For vehicles whose country of manufacture is the Russian Federation, USSR, republics of the USSR, the tax on foreign cars of the same capacity will be 1566/731/522 and 3198/1919/1119 ** respectively. *** For cars aged up to three years inclusive/over three years up to 10 years inclusive/over 10 years. **** For 2021, rates are increasing and the tax will be 609/1230/2850/13,905 rubles. ***** For cars up to and including 10 years old/over 10 years old/over 15 years old/over 20 years old.

Privileges

Each region has its own list of beneficiaries who are exempt from paying transport tax either fully or partially. Typically, the first category includes veterans, participants in military operations, citizens affected by radiation, disabled people of groups I and II, large families or families with a disabled child. Heroes of the Soviet Union, Russia, awarded orders and medals, honorary citizens do not pay anything or pay only a part (usually 50%). In some regions, pensioners may not pay part of the tax; in some regions they do not pay if they own a low-power car; in others they do not have to work.

Car owners must prove their right to the benefit themselves. Typically, an application and documents confirming the relevant status must be submitted to the tax authorities at the taxpayer's place of residence, and updated if necessary.

In addition to standard categories, regions can set their own groups of beneficiaries for a specific period. Thus, in the Jewish Autonomous Region, the transport tax was canceled for a year for victims of floods, in Khakassia - from fires. Quite a lot of regions support agricultural producers and completely or partially exempt vehicles belonging to livestock or agricultural farms from transport tax. In Novosibirsk, only 10% of the established rates are paid by individual entrepreneurs and legal entities for vehicles using natural gas as fuel.

No care?

Some time ago, in order to reduce the amount of transport tax, it was “fashionable” to register cars in regions with minimal territorial coefficients: Adygea, Bryansk region, Dagestan, the Chechen Republic and several cities of the “Chernobyl zone”. But after regional coefficients rose, this scheme was no longer used. Another “saving” option is possible when registering a car for a beneficiary. But often they are subject to restrictions on power (no more than 100–150 hp), or on the number of vehicles owned (usually no more than one). But do not forget that upon the death of the beneficiary, the property recorded in his name will pass to the heirs, and they will have a completely legal right to take possession of it. Advice on registering a car for a minor is groundless, since his legal representatives must pay for the child. Schemes with fraudulent sales and purchase agreements and deregistered cars are impossible under the law and will have consequences in the form of a fine under Article 12.1. Code of Administrative Offenses “Driving a vehicle not registered in accordance with the established procedure...” - 500–800 rubles and 5,000 rubles for a repeated violation.

Payment period

Tax payment must be made once a year - no later than December 1 of the year following the expired tax period (calendar year). That is, in 2021, the tax is paid for 2016 at the rates established for 2021, and the tax for 2021 is paid until December 1, 2021.

In those regions where the age of the car is taken into account when calculating the tax, it (age) is determined in calendar years as of January 1. The starting point is the year of manufacture of the car. That is, if you bought a car in 2021, and it was released in 2011, then for the tax authorities it is already “five years old” and in the Novosibirsk Region and Primorsky Territory, reducing factors may be applied to it.

Car owners pay transport tax on the basis of a notification sent by the tax authority (clause 3 of Article 363 of the Tax Code of the Russian Federation). It could be a simple letter dropped into a box; registered, which must be received by mail; You can also arrange delivery of an email on the websites of the Federal Tax Service or State Services. If the notification didn’t arrive, that’s your problem. To solve them, you can calculate the tax amount yourself and pay it. If there is a larger error, the overpayment will be taken into account next year. Underpayment or unpaid tax will lead to certain consequences.

What if you don't pay?

For non-payment of transport tax, the current legislation of the Russian Federation does not provide for any separate punishment. The same sanctions apply to debtor car owners as to non-payers of any other tax.

The most harmless punishment is penalties for late payment. Their size is 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay (at the rate effective from September 18, 2021, this is 0.0283%). If the tax on a gasoline 309-horsepower Toyota Land Cruiser of 46,350 rubles is not paid, the fine will be 13.13 rubles per day and will be accrued until the day of payment, but not more than 3 years.

After six months, a transition occurs to the next level - the imposition of a fine for violation of the payment deadline in the amount of 20% of the unpaid tax amount. The same sanction applies when the amount of tax paid is underestimated. If the tax is not paid intentionally, if the defaulter was aware of the illegality of his actions or inaction (the tax office must prove this), then the fine will be 40% of the entire amount. The obligation of everyone to pay taxes is stated in Article 57 of the Constitution of the Russian Federation.

The Tax Code of the Russian Federation limits the period for collecting transport tax to three years. That is, in 2021 you can only receive tax for 2014, 2015 and 2021, but not for 2013 and previous years. The same period applies to the limitation period for transport tax for individuals.

After six months from the date of payment and if the amount of unpaid tax exceeds 3,000 rubles, the inspectorate will begin to collect all debts forcibly (Article 48 of the Tax Code of the Russian Federation). On claims from tax authorities, courts can make decisions in a simplified manner - issue an order for collection without holding a meeting with summoning the parties. Tax authorities can write off money to pay off the debt on the main payment, late fees and fines from an account or deposit if there are any funds in them, and also receive cash, for example, from a safe deposit box or through the sale of seized property. If the car owner ignored the court order and does not pay the tax authorities, and there were no funds in the current account, then the case will be transferred to the bailiffs, who collect debts in accordance with the procedural code. First, enforcement proceedings are opened, which is mandatory to inform the debtor by mail, by telephone or in person. If after 5 days the debt is not repaid, then the bailiff has the right to write off money from bank accounts, seize property, receive money through the employer, impose restrictive measures in the form of bans on traveling abroad, processing real estate transactions, registering vehicles, etc.

Shifted burden

If 5 years ago the reason for non-payment of transport tax was the absence of a receipt from the tax office (the post office did not send it), and the courts made decisions in favor of car owners, now such an argument is not accepted. With modern technologies, receiving a payment depends only on the wishes of the payer. Moreover, since 2015, vehicle owners must themselves inform the tax authorities that they have movable property at their disposal. This can be done in the “personal account” on the Federal Tax Service website, or by mailing a free-form application and copies of the purchase and sale agreement, PTS and SOP, or by giving them during a personal visit. Concealing this information leads to a fine of 20% of the unpaid tax amount in relation to the tax object hidden from inspectors.

Russian legislation also provides for criminal liability for unpaid tax (Article 198 of the Criminal Code of the Russian Federation). The case is initiated if over three years the debt has exceeded 900,000 rubles and the share of unpaid taxes, fees, and insurance premiums exceeds 10% of the amounts payable. The prescribed punishment can be either a fine of 100,000-300,000 rubles, or forced labor for up to one year, or arrest for up to six months, or imprisonment for up to one year. Serving a sentence does not relieve the culprit from paying off the debt.

What about them, or Motor Vehicle Tax

Not all countries have a transport tax in its pure form. Often, revenues to the road fund are included in fuel excise taxes, income from toll roads (the same as ours), and insurance. In many countries - there are 9 countries in Europe (Denmark, Ireland, Cyprus, Luxembourg, Malta, the Netherlands, Portugal and Finland) - the owner pays for owning a car when purchasing or registering it, and sometimes this amount is comparable to the cost of the car. For example, in Denmark, the purchase tax, depending on the price of the car and its environmental class, ranges from 105 to 180%. In Israel, the total tax, including VAT, reaches 117% of the nominal value of the car. In Turkey, in addition to VAT 18%, you need to pay a progressive tax (37% - for engines up to 1.6 l, 80% - from 1.6 to 2.0 l, 130% - more than 2.0 l), as well as local luxury tax for a car costing more than 40,000 liras ($10,500) - from 45% to 168%. Six countries (Austria, Belgium, France, Romania, Slovenia and Spain) use a one-time payment system. For the calculation, the manufacturer's data specified in the model characteristics is used.

An example is a one-time environmental tax for vehicles that were first put into service (new cars) in France after January 1, 2008:

Spain

In Spain, the tax on motor vehicles is municipal and is set by the local authorities of each region. Rates depend on the volume of fuel consumption and the environmental safety of the car and vary from one locality to another. Great differentiation has led to the fact that a fifth of the country's vehicles are registered in several small cities.

Germany

In Germany, transport tax is paid annually and consists of two parts. The first is calculated based on engine volume - for every 100 cm³ of a gasoline engine you need to pay €2 per year, for diesel engines the rate is €9.5 for the same 100 cm³, and if it does not have a particulate filter - €10.7. The second part depends on the mass of harmful emissions, or more precisely, on CO2. This value is set by the vehicle manufacturer and recorded in the first part of the technical data sheet (Zulassungsbescheinigung), point V.7. The tax-free base is 95 g/km, and for each additional gram emitted per 100 km you need to pay €2 per year.

Sweden

Sweden has two parallel vehicle taxation systems. The new system applies to passenger cars registered from model year 2006 and depends on vehicle type, fuel and CO2 emissions. The old system is based on vehicle type, fuel type and vehicle weight.

Vehicle taxation system in Sweden (Swedish krona /≈ruble):

Electromobility in Europe

Incentives for electric vehicles are now being implemented in many countries, causing the number to rise to 1.26 million by 2015 (data from the International Energy Agency OECD). Of course, owners of electric vehicles do not pay excise taxes on fuel, but they are also exempt from emissions taxes for the entire time or the next 5-10 years. For hybrids, the eco-tax does not apply if the total emissions by performance characteristics are below a certain standard established in a particular state. Also, in some European countries, the state returns part of the money for the purchase of a new electric car or hybrid. In France, there is a premium of €750 for emissions between 61 and 110g CO2 per km, €1,000 for 21 to 60g and €6,300 for emissions below 20g/km. In Germany, electric cars are exempt from tax for 10 years, and when purchasing an electric car, the state returns €4,000 and €3,000 for plug-in hybrids. In Greece, electric and hybrid vehicles are exempt from registration tax, luxury tax and luxury lifestyle tax. But the leaders in the purchase of electric vehicles, Denmark and Norway, have lost interest in these vehicles. After the Danish government first reduced, and from 2021 completely abolished compensation for the purchase of electric cars, their sales decreased by more than 60%. By 2021, “electric trains” will be equal in taxes to cars with internal combustion engines. In Norway, due to failures in fees for the restoration of roads, which owners of electric vehicles do not pay, and this is almost a fifth of the country’s vehicle fleet, bonuses from the state that were previously issued upon purchase have been cancelled. From 2021, you will have to pay 50% of the transport tax, and in 2018 the so-called “Tesla tax” will appear - the fee for electric cars weighing more than two tons will be from 7,000 to 70,000 Norwegian kroner (from 50 to 500 thousand rubles), depending on their characteristics.

USA

In the US, the transport tax is included in the price of fuel - 18.4 cents per gallon (3.78 liters) for gasoline and 24.4 cents for diesel fuel go to the federal budget, and from 18 to 60 cents to local ones. The smallest fuel surcharge is in Alaska at 12.24 cents, while the largest is in Pennsylvania at 58.2 cents for gasoline and 74.7 for diesel. But 5,000 volunteers in Oregon and trucks in Illinois pay a VMT tax (Vehicle Miles Traveled): 1.5 cents are charged per mile, the distance is monitored by GPS trackers. The system works by analogy with our “Plato”, but, despite the positive effect proven over 10 years of the project’s existence in Oregon (collections from mileage exceed excise taxes by 20%), VMT is not being introduced everywhere due to the threat to “privacy” .

Japan

In Japan, the annual vehicle tax depends on the vehicle's engine size (for cars), its weight (for trucks) and passenger capacity (for buses). Quite a small expense compared to the fees for mandatory parking (in Tokyo, rent can reach up to $500 per month), mandatory insurance (approximately $300), and technical inspection, which becomes mandatory every year for cars older than two years ($500–$2,000) and a one-time payment when purchasing a car in the amount of 5% of its cost. If the vehicle meets the standard for improving fuel efficiency by 20%, as well as the standard for reducing emissions up to 75%, then the owner will receive a refund of ¥300,000 ($2,600) upon purchase. If fuel efficiency is only 10%, then ¥150,000 ($1,300) will be compensated.

China

China's transport tax is relatively low, with the highest annual rate ranging from 60 to 5,400 yuan. But the bulk of the burden is borne by buyers of new cars: the tax on local small cars (up to 1.6 liters) is 11.7% of the cost, and the fee for an imported car depends on the size of its engine - from 1% for an engine less than 1.0 liters, 3% with a volume from 1.0 to 1.5 l, 5% - 1.5-2.0 l, 9% - 2.0-2.5 l, 12% - 2.5-3.0 l, 25% - 3.0–4.0 l, 40% - more than 4.0 l. In 2021, a luxury tax of 10% was introduced on imported cars costing more than 1.3 million yuan ($190,000).

China Domestic Transport Tax:

It turns out that in Russia the transport tax is not all that bad. But it could have been better. For several years now, attempts have been ongoing to shift the tax burden entirely to fuel excise taxes and introduce an environmental tax. The first change seems quite fair. Those who drive more, buy more fuel, cause more damage to the roads and, accordingly, pay more. Well, a summer resident who travels several hundred kilometers during the season does not have to pay for the whole year. The environmental fee will depend on the class of the vehicle: the higher it is, the less harm is done to the environment and, therefore, its owner must spend less money to compensate for this damage.

But the expenses of our state are such that excise taxes are raised and the transport tax is not cancelled. Most likely, this will not happen in the near future either, since the authorities are afraid of the emergence of “lost revenues,” that is, money that the state cannot receive in the form of fees and taxes. While all the holes in the budgets are being patched, a new method of paying transport tax may appear, proposed by the director of the Institute of Transport Economics and Transport Policy at the Higher School of Economics, Mikhail Blinkin: to differentiate payment rates depending on the mileage of the car, which can be tracked using the GLONASS system. Its technical capabilities will be ready for this within a year.

PS What to do if the tax office incorrectly calculated the transport tax?

In the last couple of years, tax officials have been sending receipts demanding payment of tax for cars for which the tax has already been paid, or for cars sold several years ago. The reason is either a lack of information in the database or an attempt to increase budget revenues. At the same time, car owners themselves will have to defend a smaller tax base. As mentioned above, this can be done by visiting the tax office in person. The inspector will need to present either payment receipts or a sales contract, depending on the situation. Another way of informing is through your personal account on the Federal Tax Service website, then the tax authorities themselves will check the data in the traffic police and recalculate the tax, which can take up to 50 days (20 for consideration of the application and 30 for processing). But there may also be a situation where even in the traffic police database the disputed car is still listed as yours. In this case, you need to contact the department to terminate the registration on the basis of the purchase and sale agreement and obtain a certificate stating that the disputed car does not belong to you.

What happens if you don't pay tax?

Transport tax is one of the property taxes, the payment of which, as a general rule, is made before December 1. If this date falls on a weekend, the deadline for receipt of payment by the Tax Office is postponed to the next business day.

In case of non-payment, the Federal Tax Service begins the collection procedure. First, the debtor will be notified of the need to pay, and then the withholding will be made on the basis of a court order. If the tax is not paid on time, you will also have to pay a penalty - 1/300 of the Central Bank rate of the debt amount for each day of delay.

How to pay tax if I haven’t received a receipt?

The receipt contains not only the payer’s details, the amount of calculated tax, but also the details where it should be transferred. If the citizen has not received it by mail, then there are only two ways to receive it:

1. Print from your personal account on the official website of the Federal Tax Service or pay online here, but this requires:

• registration on State Services with identification confirmation;
• or registration with the Federal Tax Service, but to receive the password you will need to be present in person at the tax office.

1. Contact any tax office in person with your passport and TIN.

Only if there are complete details where the tax should be transferred, a citizen will be able to correctly direct the amount to a specific code. It is better not to make mistakes here.

Arbitrage practice

This formal approach to the calculation of transport tax is consistent with the position of senior arbitrators, voiced in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 15, 2011 No. 12223/10 in case No. A40-62640/09‑151‑457.
This resolution made the following conclusion: writing off a vehicle from the balance sheet of an organization without deregistering it with the registering state body does not relieve the taxpayer in whose name this vehicle is registered from the obligation to calculate and pay transport tax, since by virtue of the mandatory provisions of Art. 357, 358, 362 of the Tax Code of the Russian Federation, the recognition of persons as taxpayers, the determination of the object of taxation and the emergence of the obligation to calculate and pay transport tax are based on information about vehicles and the persons on whom they are registered. The subject of this trial was vehicles written off by the organization from the balance sheet due to disposal. Meanwhile, tax officials gave the designated position of senior judges a universal character and began to apply it, including to transactions for the purchase and sale of vehicles. The judicial authorities consider this acceptable (see, for example, the Resolution of the First Arbitration Court of Appeal dated January 26, 2016 in case No. A79-4212/2015).

Subsequently, the Judicial Collegium for Economic Disputes of the RF Armed Forces demonstrated a slightly different (less formal) approach to the procedure for calculating transport tax (Determination No. 306-KG14-5609 dated February 17, 2015 in case No. A55-23180/2013[4]).

The arbitrators explained: the conclusion of the Presidium of the Supreme Arbitration Court was made taking into account the fact that when disposing of (writing off) a vehicle, the legal entity for which it is registered is obliged to deregister it on the specified basis with the traffic police authorities at the place of registration, presenting the relevant documents, registration plates and PTS .

The Judicial Panel completely agrees with this. In her opinion, if the current tax legislation connects the moment of termination of calculation and payment of tax with the actions of the taxpayer, who is entrusted with the obligation to apply to the competent authorities with an application for deregistration of the corresponding taxable object, then the risks of adverse consequences of failure to perform such actions (payment of tax from an absent vehicle) are the responsibility of the taxpayer. However, such risks can only arise if the taxpayer did not have an objective opportunity to deregister the vehicle.

Based on this definition, the fact of state registration of a vehicle cannot be considered by the courts as the only condition for the taxpayer to become obligated to pay transport tax. It is also necessary to establish whether the payer must take appropriate actions to stop the accrual of tax (in particular, deregister the vehicle with the registration authority). And if these actions have not been carried out, check whether there were any objective obstacles to this (see Resolution of the AS ZSO dated 03.03.2016 No. F04-46/2015 in case No. A03-13035/2015).