One of the most controversial issues in modern taxation in Russia is the payment of transport tax. Planned as a temporary tax, this tax has become a permanent tax and has been representing an additional tax burden on citizens for several years now. Moreover, we can even talk about double taxation due to the fact that the cost of fuel purchased by motorists already includes taxes such as excise taxes. However, there is currently no talk of abolishing the transport tax in 2021. Therefore, issues related to the procedure for its calculation and payment do not lose their relevance.
What is transport tax
Transport tax is a property tax. Same as land or real estate tax. Transport tax is paid by individuals and legal entities; in this article we consider the tax for individuals.
Who should pay? Transport tax is paid by the owners of this transport:
- • car;
- • motorcycle and scooter;
- • bus;
- • self-propelled vehicle, for example, a swamp vehicle;
- • snowmobile or motor sleigh;
- • airplane or helicopter;
- • yacht, boat, motor boat or jet ski. An inflatable boat with an outboard motor must also be registered if the weight with the motor is more than 200 kg, and the motor power is more than 8 kW.
In this article we talk only about cars.
Who doesn't pay transport tax ? According to the law, the owner does not pay transport tax:
- • cars equipped for disabled people;
- • machines with power up to 100 hp. pp., received through social security authorities;
- • agricultural machinery.
Also, until 2024, owners of electric cars in St. Petersburg, Moscow, Moscow, Kaluga, Kemerovo, Lipetsk, Amur, Irkutsk, Kaliningrad and Tyumen regions, and the Kabardino-Balkarian Republic are exempt from paying the tax.
What kind of car fines do legal entities receive?
Practice shows that the largest number of fines from cameras falls on 4 types of companies:
Taxi companies
The most common violations of taxi drivers:
- stopping or parking in the wrong place;
- do not pay for paid parking;
- exceed the speed limit;
- move along the sides, cross the continuous marking line.
Freight carriers
The most “popular” fine is speeding. Freight carriers also often receive fines for “Platon”, tachograph and overload.
Leasing companies
These organizations have a difficult time - cars, trucks and even special vehicles are leased. That's why the fines come in all sorts of different ways.
Car rental companies
As a rule, clients rent cars. As a result, you have to pay fines for speeding. In Moscow, drivers most often ignore paid parking rules and stop in prohibited places.
Check fleet fines for free
How to reduce transport tax
Choose a car with low power. If you are choosing between a car with a power of 150 and 180 horsepower, it is better to choose the first option. For the first car, the rate for each horsepower is 3.5 rubles, for the second – 5 rubles.
Give up an expensive car. If the car is more expensive than 3 million rubles, the tax office will add an increasing factor. Another option is to find a car that the tax office did not include in the list of expensive ones.
Register your car in a region with a low rate. Here are examples of bets on cars from 150 to 200 horsepower:
| Region | Rate per 1 hp, rub. |
| Moscow | 50 |
| Penza region | 45 |
| Tyumen region | 38 |
| The Republic of Dagestan | 35 |
| Sverdlovsk region | 32,7 |
| Murmansk region | 25 |
Amounts of basic fines for legal entities
A fine can be issued for:
- driver;
- official of the organization;
- entity.
It is important to understand this in order to pay fines correctly and share the responsibility of the organization and the driver.
The liability of a legal entity for most common traffic violations is the same as that of an ordinary driver. However, there are a number of violations for which the organization will be punished much more seriously.
Taxi and cargo transportation
- Installation on a vehicle of special sound or light signals, a “disabled person” identification sign or a taxi light (without permission). The fine for a legal entity is 500,000 rubles with confiscation of installed equipment (Part 2 of Article 12.4 of the Code of Administrative Offenses of the Russian Federation).
- Applying a color scheme of a taxi or emergency services to a vehicle without permission. The fine for the owner is 500,000 rubles.
- Exceeding the dimensions (up to 10 cm) or weight of cargo (by 2-10%) when transported by large vehicles without permission - 100,000-150,000 rubles fine and detention of the vehicle (Part 1 of Article 12.21.1 of the Code of Administrative Offenses of the Russian Federation). If violations are recorded by a camera, the fine is 150,000 rubles. Depending on the excess size or weight of the vehicle, the fine for organizations reaches 500 thousand rubles. Read more.
Fines for "Plato"
“Platon” is a system for collecting tolls for heavy trucks (vehicles with a permissible maximum weight of more than 12 tons) on federal highways. The funds are used to restore the road surface and develop new routes. Payment is possible in two ways: using an on-board device or a disposable route card.
For failure to comply with the payment rules using the Platon system, the organization that owns the vehicle faces a fine of 5,000 rubles. In case of repeated violation, the fine increases to 10,000 rubles (12.21.3 Code of Administrative Offenses of the Russian Federation). More details
Fines for tachograph
The tachograph monitors the driver's work schedule. It also records the driving speed and mileage of freight vehicles.
Article 11.23 of the Code of Administrative Offenses of the Russian Federation provides for liability both for the absence of a tachograph on a vehicle and for a switched off or faulty device:
- per driver - from 1,000 to 3,000 rubles;
- for an official (who did not check the presence of a tachograph and its serviceability) - from 5,000 to 10,000 rubles. More details
Fines for lawns (in Moscow)
Fines for parking on lawns and their amounts are established by regional laws. In Moscow and St. Petersburg, improper parking will cost much more than in other cities.
If you parked the vehicle on the lawn or any other area with green spaces, according to Art. 8.25 of the Moscow Administrative Code you will receive a fine from MADI:
- 5,000 rubles - to the driver;
- 30,000 rubles - to an official;
- 300,000 rubles - to a legal entity.
If a vehicle damages green spaces, a fine is imposed under Article 4.18 of the Moscow Administrative Code:
- from 4,000 to 4,500 rubles - to the driver;
- 50,000 rubles - to an official;
- 300,000 rubles - to a legal entity.
The culprit is also obliged to restore the lawn or other green area damaged by him.
Fines for unpaid parking in Moscow
In Moscow, parking in the center is mostly paid. But some drivers do not notice the signs, some try to avoid parking costs, and some, in a hurry, forget to pay money.
From January 1, 2021, the owner of the car will receive a fine from the AMPP in the amount of 5,000 rubles . The 50% discount for fast payment does not apply to it. In addition to the penalty, the car can be towed to an impound lot (+ 5,000 rubles to the fine), and penalties begin to accrue on the second day.
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What happens if you don't pay
Ignore the request. If you do not pay, the Federal Tax Service will record the debts and send a demand for payment within three months. The document will indicate the date by which the tax must be paid. According to the law, an individual has 8 working days to do this. If you don’t pay tax for another two months, the money will be debited from your bank account by a court decision unilaterally.
It happens that by mistake the tax receipt does not arrive. This doesn't mean you don't need to pay. Check the accruals on the Autotax website or in your personal account on nalog.ru. If there are no notifications there either, you will have to contact the tax office at your place of residence and submit an application on the tax reporting form KND 1153006 “Notification of the availability of property or vehicles.”
In 2021, taxes must be paid by December 1st. If you have not received a notification or requirement by December 1, 2021, contact the tax office.
Hide property. If the tax office finds out that the owner has hidden the fact of owning the car, they will still be required to pay and will add 20% to the tax amount.
The driver violated, and the organization is responsible
Any organization can receive a fine if at least one car is registered to it. Fines from photo recording cameras are always issued to the owner of the vehicle (Part 1 of Article 2.6.1 of the Administrative Code). Even if the hired driver or renter violates the rules, the company receives fines since the car is registered with it. In this situation there are two options:
- appeal the decision
- pay the fine on time (preferably with a discount), and then recover the costs from the driver.
In both cases, you need to respond quickly, since there are only 10 days to appeal, and 20 days to pay at a discount.
Remember
- In 2021, transport tax must be paid before December 1.
- Not everyone is required to pay tax. The full list is in the tax code article.
- The amount of tax depends on the power of the car, price, region where the car is registered, time of ownership and year of manufacture.
- You can check and pay transport tax online on the Auto Taxes service page or on the website of the Federal Tax Service of Russia.
- To reduce tax, choose a car with less power, price and mileage.
- If you don’t pay, the tax office will unilaterally write off the money from your bank account by court decision.
All articles by the author: Evgeniy Lesnov
For legal entities
Separately, it is worth noting the procedure by which the deadline for payment of transport tax by legal entities is calculated. If a tax period is established for an organization, it must pay advance payments. The deadline for making this payment is set for the last day of the month following the reporting month. The deadline for final tax payment is established at the legislative level, but cannot be made later than February 1 of the year following the reporting tax period.
Find out tax debts without TIN
Recently, quite a lot of sites have appeared on the RuNet that offer to find out tax debts without a TIN. The visitor's full name is used to obtain information. But how true will the verification data be? In Russia there will probably be at least one or more people with the same name, surname and patronymic. Similar resources also offer to enter data to help the user obtain a TIN. It is easy to find out your number with the help of government agencies. And sharing contact information with third parties is at least unsafe. Why trust dubious resources if there is a verified state portal and Yandex.Money, working under the supervision of Sberbank?
Tax amnesty for individuals
From January 1, 2021, tax debt as of January 1, 2015 will be removed from individuals and individual entrepreneurs. At the end of December 2017, the State Duma of the Russian Federation adopted a law on tax amnesty for individuals, including penalties for corresponding arrears. The tax amnesty applies to transport and land taxes, as well as to the property of individuals. For individual entrepreneurs, debt on all taxes has been written off, except for customs duties, excise taxes and mineral extraction tax. The personal presence of taxpayers and any actions on their part are not required - tax authorities will automatically cover debts and penalties for arrears.
Document:
Federal Law of December 28, 2017 N 436-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”
This document covers changes made to various legislative acts and is broad in nature - from the Tax Code of the Russian Federation to legislation on customs regulation. Articles 11 and 12 (pages 45-48) are devoted to tax amnesty. Article publication date: 11/13/2017. Last updated: 08/19/2020 © All rights to the site materials belong to its creators. Full or partial copying of the article without written permission is prohibited. FAQ
How to track traffic fines for a legal entity
Decrees can be received in the traditional way - by registered mail. Or you can check online: on the official website of the State Traffic Safety Inspectorate or the State Services portal (for Moscow - the Autocode portal). All options have features and disadvantages. The main “minus” is a large amount of manual work, the history of fines for the fleet is not saved, different sources show only their own, separate types of fines.
For example, you have 50 cars in your fleet. Every week (or even more often) you check them manually using the vehicle registration certificate number and vehicle registration number. Find out the details: time, place of violation, payment details. Looking for the driver who was driving. Next, you create a payment order (if you pay through a bank account organization) or instruct the driver to pay. After that, you control the repayment of the fine. Imagine the amount of work if there is at least 1 fine per day for each car.
At the same time, on the traffic police website you can only check traffic police fines. And there are also fines from MADI, AMPP, and administrative commissions of municipalities.
The service will help you control vehicle fleet fines automatically without significant labor costs:
In the table we compared the capabilities of the State Services website, the State Traffic Safety Inspectorate and the Online State Traffic Safety Inspectorate
Find out tax debts of individual entrepreneurs
It is easy to find out the tax debts of individual entrepreneurs after the accelerated registration process on the state resource. Without this procedure, it is impossible to get answers to your questions. Before entering data on the website, you must obtain a specially designed application form from the tax service. After submitting the application, the entrepreneur receives a registration card with the necessary information that will help register on the site. Next, select the “Personal Account for Individuals” item, where there are several useful links. One of them is called “Find out your debt.”
Difficulties with tracking fines of legal entities
By law, most fines can be paid with a 50% discount if paid within 20 days. 20 days are counted from the date of the decision, and not the receipt of the letter by mail (Part 1.3 of Article 32.2 of the Code of Administrative Offenses of the Russian Federation).
If the organization takes on the costs of paying fines and does not pass them on to the driver, significant amounts of money are lost every month. Here is an example of a typical situation - the decree arrives by mail and it turns out that the 20 days for preferential payment have already expired. As a result, the legal entity has to pay fines in full.
Organizations are constantly faced with a list of problems related to tracking fines:
- Resolutions do not arrive on time or do not arrive at all. In the best case, you have to pay the full amount of the fine. At worst, you have to deal with the bailiffs.
- The appeal period expires and you have to pay. Imagine that you rented a car. The tenant drove carefully, but managed to park the car on the lawn. The violation was recorded by a camera, and your rental company received a fine of 300,000 rubles. But it arrived a month later or was completely lost.
- The more vehicles a legal entity owns, the more difficult it is to keep track of them all. Fines for each car and each driver are usually recorded manually. Each driver must be informed of the penalty and ensure that he pays it.
The situation is aggravated if in a taxi fleet one car can be driven by 2 or 3 people. While the owner figures out who violated it, the guilty driver may resign. Such a fine is also a loss for the legal entity, because you still have to pay.
It will not be possible to wait until the statute of limitations for fines expires. If you do not pay them off on time, bailiffs will step in and seize the company’s current accounts and place restrictions on vehicles. In addition, in addition to the main fine, the court may impose a double fine for failure to pay the first one (Part 1 of Article 20.25 of the Administrative Code).
Can the tax office provide data on tax debts?
The Tax Inspectorate provides data on tax debts of the following nature:
- Information about amounts paid to avoid repeated payments.
- Information about taxes that need to be paid in the near future.
- Data on late payments.
- Information about the amounts that tax authorities have already collected, but the receipt of money has not been recorded.
Checking debt by TIN is possible on the Internet. When contacting the tax office, you must provide your full name, pension insurance certificate number and date of birth.
