Transport tax for legal entities in 2021

Transport tax is paid by transport owners. The tax is regional, that is, the transport tax rate depends on the decision of regional authorities.

All the nuances regarding transport tax for legal entities are in Chapter. 28 Tax Code of the Russian Federation.

Most often, tax is calculated on cars and buses that are on the company’s balance sheet. However, for specific activities, tax is also paid from other types of transport. For example, a yacht club that rents boats, launches or yachts will pay tax on this water transport. But it should be borne in mind that not all types of transport are subject to taxation. Their list can be found in Art. 358 Tax Code of the Russian Federation.

From 2021, organizations will themselves report to the tax office what taxable vehicles they have. This is necessary if the inspectors did not indicate all vehicles in the tax payment message or did not send the message at all. The 2021 submission deadline is December 31, 2021.

If such a message is not sent, you will be charged a fine of 20% of the unpaid tax.

Which companies are required to pay transport tax?

Tax legislation establishes that all legal entities that own vehicles are required to pay tax.

Termination of obligation is possible only if the vehicle is deregistered or destroyed. But both of these facts need to be documented , otherwise the Federal Tax Service will not take them into account.

That is, the fee will still have to be paid, even if the organization has not used the equipment for a long time, has leased it or contributed it to the authorized capital of another company.

But there is one exception - a company is exempt from paying transport tax if the equipment was sold due to enforcement proceedings.

The fee applies to most shipping, water and air vehicles. But some legal entities have the opportunity to save money. For example, the law exempts owners of offshore platforms, special equipment for agricultural activities, and fishing vessels from payment.

What is a transport tax and who does it apply to?

Transport tax is a fee that must be paid annually by every citizen of the Russian Federation who owns a car.

The basis for charging this tax is the need to support the vehicle fleet. This tax is considered as a target tax: all funds collected from the state budget are redirected to specialized services that are engaged in the repair and construction of roads, carrying out improvement work in various areas, including roadside areas.

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Those who are liable to pay vehicle tax include the owners of any vehicle, including land, water or air.

This tax refers to regional fees. Its size and payment procedure directly depend on the region in which the vehicle was registered. Municipal authorities of each region have the authority to set their own tariffs, on the basis of which this fee for motorists is calculated. Also, as a general rule, the transport tax on a car depends on what characteristics the car has. Plays his role:

• weight;
• engine power;
• age.

In addition, if we talk about transport tax in 2021, the class of the car has begun to be taken into account.

It should be noted that, according to current legislation, representatives of the tax authority are required to calculate the amount of transport tax in each specific case. However, no one is immune from mistakes, so it is recommended to double-check the amount issued yourself. The tax is calculated using the following formula: the number of horsepower of a car engine is multiplied by the tax rate accepted in the corresponding region. If the use of the car is less than one year due to its purchase or sale, then the number of months is also taken into account in the calculation.

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To simplify the calculations, use a special tax calculator, which can be easily found on the Internet. It works on the following principle: you enter data on your vehicle and receive an approximate amount that must be paid as transport tax. As for how much the transport tax is for legal entities, this issue should be dealt with by the organization’s accountant.

Instructions on how to calculate transport tax

Transport tax is calculated using the formula:

TN = NB x NS , where:

• NB – tax base
• TS – tax rate current at the time of payment

The formula becomes more complicated if the company:

• makes advance payments
• wants to take advantage of tax benefits
• applies different coefficients

If all three conditions above are met, the calculation looks like this:

TN = NB x NS x Kv x Kp - NL - AP , where:

• Kv – vehicle ownership coefficient
• Кп – increasing coefficient
• AP – advance payments
• NL - benefits to which the payer is entitled

This is the complete formula, but it may vary depending on the situation.

History of transport tax in Russia

The history of transport tax in Russia dates back to the 20s of the 20th century. Almost 100 years ago, vehicles were horses, horse-drawn carriages, bicycles, etc. However, in the resolution of the All-Russian Central Executive Committee “On the volost budget” of 1924, there is already a clause “Tax on vehicles” in the section “Income sources”. Since then, the transport tax has undergone many changes, and the list of objects of taxation has become wider.

By 1981, technological advances had led to the exclusion of cyclists, horse owners and other riding animals from the tax bracket. Starting this year, the amount of transport tax began to be affected only by the power of the car. In 1991, for the first time, transport tax rates were differentiated depending on their capacity.

After another 10 years, the Federal Road Fund of the Russian Federation was abolished. The new federal law on tax rates brought them closer to the values ​​that look familiar today. This meant one thing - a sharp increase in tax rates, while regional authorities could increase or decrease them. Previously, before this reform, all contributions from drivers went to special road funds. And then all the fees were spent on maintaining the roads in good condition. Now the entire transport tax goes to the regional budget and is distributed by it for various needs at its own discretion.

In 2013, the Federal Law “On Amendments to Article 362 of Part Two of the Tax Code of the Russian Federation” was adopted. He supplemented the rules for calculating transport tax by introducing increasing coefficients for expensive cars. Since then, there have been no significant changes. We have described only briefly how long the transport tax has existed in Russia and how many changes the procedure for its calculation has undergone. At the same time, many car enthusiasts sincerely do not understand what and why they pay. After all, even if the car has been sitting in the garage for years, but it has more power, you have to pay more tax than if the roads are intensively used by less powerful cars. In addition, as we wrote above, the very purpose of collecting transport tax has become very vague. Over the past few years, rumors have regularly appeared and all sorts of discussions have arisen about the “cancellation” of the transport tax, or rather replacing it with either an environmental tax, or its inclusion in the price of gasoline, etc. However, the Russian government opposed these initiatives, since this would lead to a loss of budget revenues of the constituent entities of the Russian Federation. And when something will change is unknown.

Main meanings of the formula

The main parameters for calculating tax are the tax base and tax rate . They are not excluded from the formula in any case. Other indicators complement it, if necessary in a specific situation.

The NB value can be found in the registration certificate or other documents for the vehicle. The base becomes engine power, gross tonnage or vehicle unit.

Please note that the engine power indicated in kW must be recalculated in horsepower: the number of kW must be multiplied by 1.35962 (this is a constant value). The resulting result must be rounded to 2 decimal places.

As for the tax rate, it is set by regional authorities and depends on:

• tax bases
• age of technology
• vehicle categories
• environmental class

If the LSG body has not determined the rates, companies have the right to use the basic indicators prescribed in Art. 361 Tax Code of the Russian Federation .

To find out the tax authorities in a specific region, you can use the Federal Tax Service help service:

1. Specify region.
2. Enter “About transport tax” into the search. The system will automatically display the law that is in force in the desired subject of the Russian Federation.
3. Click "More details".
4. Go to the “Bets” tab.
5. Check the box next to “Legal Entity”.
6. Click the “Show” button.

The service will display rates for TN in the selected region.

Calculation example

The calculation, made with only the basic values, is very simple. For example, during 2021 the company owned a passenger car with a power of 145 hp, which is the tax base. The tax rate in the region is 35 rubles.

We multiply the two indicators and get the amount of transport tax:

145*35 = 5 075 rubles

This is how much the organization needs to pay without taking into account advance payments, benefits and coefficients.

Calculation of transport tax for legal entities

To calculate the amount of tax, a company will need to know three quantities: the tax base for the vehicle, the tax rate and the time of ownership of the vehicle. For expensive cars, the resulting value should be multiplied by a special coefficient (Article 362 of the Tax Code of the Russian Federation).

The tax base depends on the type of vehicle. For vehicles with an engine - horsepower, for aircraft with a jet engine - nameplate thrust, for non-self-propelled water vessels - gross tonnage according to documents, and for other vehicles - vehicle unit.

Example No. 1. Snegir LLC has an Audi A3 car with a capacity of 102 hp on its balance sheet. With. The Audi A3 was purchased in 2021. The cost of the car is 1,230,000 rubles, so the increasing factor does not apply. Audi is registered in the Sverdlovsk region, where the tax rate for such a car, taking into account all parameters, is 9.4 rubles in 2021.

Accountant Karpov T.I. calculated the tax for 2021: 9.4 x 102 = 958.80 rubles.

Example No. 2. Snegir LLC has an Audi car with a capacity of 140 hp on its balance sheet. With. Audi was purchased and registered on 03/03/2018. The cost of the car is 3,270,000 rubles, year of manufacture 2021, so an increasing factor of 1.5 is applied. Audi is registered in the Sverdlovsk region, where the tax rate for such a car, taking into account all parameters, is 9.4 rubles in 2021.

Accountant Karpov T.I. calculated the tax for 2021: 9.4 x 140 x 1.5 x (10/12) = 1,645 rubles.

Advance payments and final technical specification

The frequency of advance payments depends on whether the regional authorities have established reporting periods or not. If yes, then you need to pay quarterly, if not, then at the end of the year.

Advance payments are made in equal installments. The formula used to calculate them is as follows:

AP = ¼ x TN

At the end of the year, TN is calculated minus advance payments:

TN = NB x NS – AP

Calculation example

Throughout 2021, the company owned a passenger car with an engine power of 150 hp, which is considered the tax base. The regional rate is 10 rubles.

First, the tax amount is calculated:

150*10=1500 rubles

Then the advance payment is determined from it:

¼*1500=375 rubles

The final transport tax, taking into account advances made every quarter (that is, 3 times), is calculated as follows:

1500- (375*3)=375 rubles

Reporting

There is no need to submit a transport tax report for 2021 and future periods. The last time payers filed a transport tax return for 2021 was before February 1, 2021. Now the Federal Tax Service will only accept declarations for periods before 2020 and clarifications to declarations filed in 2021 due to the reorganization.

Now organizations themselves calculate and transfer taxes to the budget, and the tax office will monitor the correctness of payment. The inspection will reflect the results of its calculations in a message in the approved form.

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Accounting for vehicle ownership coefficient

An organization applies a ownership coefficient (Q) when equipment is not registered for it for the entire reporting year or quarter. If the vehicle is owned for a full year, then the coefficient is 1 and does not affect the final amount of the TN. Therefore it is not taken into account.

The coefficient is calculated using a separate formula:

Kv = number of full months of vehicle ownership/number of months in the reporting period

Taxpayer liability

11.1 Late payment

In case of late payment of the tax amount, the taxpayer, in addition to the amount of transport tax, must also pay a penalty. The amount of penalties is paid in addition to the amounts of tax due, regardless of the application of other measures to ensure the fulfillment of the obligation to pay a tax or fee, as well as measures of liability for violation of legislation on taxes and fees. Calculate penalties for each day of delay in tax payment (Article 75 of the Tax Code of the Russian Federation). If the arrears arose after September 30, 2021, calculate penalties for delays of more than 30 days based on 1/150 of the refinancing rate of the unpaid tax amount. If the delay is less than 30 days or if the arrears arose before October 1, 2021, calculate the penalties based on 1/300 of the refinancing rate.

Penalties are not charged if the cause of the arrears was:

• decision of the inspectorate to seize the organization’s property;
• a court decision to take interim measures in the form of suspension of transactions on the organization’s accounts, seizure of funds or property of the organization.

In these cases, penalties are not accrued for the entire period of validity of these decisions. In addition, penalties are not charged if the tax arrears arose due to the fact that, when calculating taxes, the organization was guided by written explanations of the regulatory authorities (clause 8 of Article 75 of the Tax Code of the Russian Federation).

11.2 Non-payment of tax

If non-payment of transport tax is revealed as a result of an audit, the organization will have to pay a fine (Article 122 of the Tax Code of the Russian Federation). In some cases, employees of an organization may be subject to administrative and criminal liability:

• Administrative liability may arise for understating the amounts of taxes and fees by at least 10% due to distortion of accounting data. This entails a fine on officials of 5,000 rubles. up to 10,000 rubles, and for repeated violation – from 10,000 rubles. up to 20,000 rub. or disqualification for a period of 1 to 2 years (Article 15.11 of the Code of Administrative Offenses);
• Criminal liability may arise for arrears on a large or especially large scale (Article 199 of the Criminal Code of the Russian Federation). This article provides for types of punishments, ranging from fines of 100,000 rubles. and ending with imprisonment for up to 6 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years.

The fine for non-payment or incomplete payment of tax is 20% of the amount of unpaid tax (Article 122 of the Tax Code of the Russian Federation). If inspectors prove that non-payment occurred intentionally, the fine will increase to 40%. An organization can only be fined for non-payment (incomplete payment) of tax at the end of the year. No fines are assessed for the amount of unpaid advance payments (Clause 3, Article 58 of the Tax Code of the Russian Federation).

11.3 Failure to submit a tax return (does not apply, as a return is not required)

Failure by a taxpayer to submit a tax return to the tax authority at the place of registration within the period established by law entails the collection of a fine in the amount of 5% of the unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the day established for its submission, but no more than 30% of the specified amount and no less than 1 (one) thousand rubles (Article 119 of the Tax Code of the Russian Federation). Thus, for failure to submit a tax return, the minimum fine is 1 (one) thousand rubles.

For violation of the deadlines for submitting a tax return, liability is provided under Art. 15.5 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or the imposition of an administrative fine on officials in the amount of 300 to 500 rubles.

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How is an incomplete month of vehicle ownership taken into account?

As mentioned above, if a legal entity owns a vehicle for an incomplete period, it is necessary to apply the ownership coefficient. Let's look at how all this is taken into account using an example.

The company on March 10 , 2021. (this is NB). The tax rate in the region is 10 rubles. How, in this case, to calculate the advance for the first quarter and the transport tax at the end of the year?

Please note that there is a "15th" rule :

• the car was registered in the period from the 1st to the 15th of the month (inclusive)
• the car was deregistered from the 16th to the 30th (31st) day of the month (for February from the 16th to the 28th/29th)

In this case, this rule works exactly. The car was registered on March 15, which means that this month is taken into account in full for calculating tax.

First we calculate the ownership coefficients:

• first quarter – 0.3333 (1 month of ownership/3 months of the reporting period)
• at the end of the year – 0.8333 (10 months/12 months)

Then we move on to advance payments:

• first quarter – ¼*150*10*0.3333=125 rubles
• second – ¼*150*10=375 rubles
• third – ¼*150*10=375 rubles

Finally, we calculate the total amount of transport tax:

150*10*0,8333 — (125+375+375)=375 rubles

We must not forget that the TN amount is rounded to the nearest ruble if it comes out to more than 50 kopecks.

Tax rate

The tax rate for transport tax is established in rubles by constituent entities of the Russian Federation depending on the type of tax base and its quantitative measurement within the limits established in Article 361 of the Tax Code of the Russian Federation. In the Smolensk region, rates for organizations and individuals are the same. For example:

• for passenger cars with a power of up to 100 horsepower (hereinafter - hp) - 10 rubles per hp, and from 100 to 150 hp. – 20 rubles;
• for motorcycles and scooters with power up to 20 hp. inclusive – the rate will be 5 rubles;
• for trucks up to 100 hp. – 20 rub., from 100 to 150 hp. – 31 rub.

What is a multiplying factor?

Tax legislation requires the use of an increasing coefficient (Kp) if the company owns a high-value passenger car. This value depends on the average price and age of the car.

The list of cars for which the KP must be applied when calculating tax is published on the official website of the Ministry of Industry and Trade. This list is updated every year. The new version can be viewed no later than March 1 .

Calculation of TN taking into account KP is carried out according to the following formula:

TN=NB*NS*Kp – AP

Advance is calculated as follows:

AP = ¼*NB*NS*Kp

Calculation example

Throughout 2021, the company owned a BMW 340i xDrive Gran Turismo passenger car with a power of 326 hp (HP), costing 3,200,000 rubles. The tax rate in the region is 150 rubles. In accordance with the list of the Ministry of Industry and Trade, the increasing coefficient for such a machine is 1.1.

Prepaid expense:

¼*326*150*1,1=13 448 rubles

Final transport tax:

(326*150*1,1) – (3*13 448)=13 446 rubles

Deadlines for payment of transport tax by legal entities in 2021

Starting from 2021, a single payment deadline for transport tax has been approved. It no longer depends on the region and is the same for all of Russia.

Organizations are required to pay transport tax for the past year no later than March 1 of the following year. Thus, companies pay tax for 2020 until 03/01/2021.

Regions still have the right to establish their own procedure for transferring taxes and oblige organizations to make advance payments. At the same time, regions no longer set deadlines for paying advances; they are also the same for the entire Russian Federation:

• 04/30/2021 — advance payment for the 1st quarter;
• 08/02/2021 — advance payment for the 2nd quarter;
• 01.11.2021 — advance payment for the 3rd quarter.

Who is eligible for tax breaks?

Article 358 of the Tax Code of the Russian Federation contains a list of vehicles for which legal entities are not required to pay tax. But regional authorities have the right to establish additional benefits.

For example, in the capital, companies that transport passengers on public transport do not pay the fee. In St. Petersburg, companies that own floating docks pay 50% less tax.

You can find out if there are benefits in your region by contacting the tax office.

When calculating, the amount of the benefit is deducted from the amount of the transport tax. The resulting amount must be paid to the Federal Tax Service.

Which vehicles are taxed?

The objects of taxation are cars, motorcycles, scooters, buses, airplanes, helicopters, ships, yachts and other machines and mechanisms. The following are not subject to taxation:

• passenger cars equipped for use by disabled people;
• passenger cars with power up to 100 hp. pp. received through social security authorities;
• fishing sea and river vessels;
• passenger and cargo sea, river and aircraft owned by organizations and individual entrepreneurs that transport passengers and cargo;
• tractors, self-propelled combines, special agricultural vehicles used for the production of agricultural products and other agricultural work;
• vehicles of federal executive authorities, where military or equivalent service is legally provided for;
• vehicles that are wanted, if the theft is documented by an authorized body.

Full list here.

Is a tax declaration required?

A transport tax return is no longer required . Federal Tax Service employees independently request information from the State Traffic Safety Inspectorate and Rostechnadzor about which equipment is registered to a legal entity. As a reminder, the inspectorate sends the payer a notice of the tax amount.

If a citizen has calculated the fee himself, and his result differs from the Federal Tax Service, he can defend his position if it is correct. You will need to justify the correctness of your independent calculations with documentation. The tax service allows 10 days from the date of receipt of notification of the amount of transport tax.

How is tax paid?

Payment of transport tax is mandatory for all vehicle owners. However, it is important to emphasize that there is a category of citizens who can contact the tax office to receive benefits. Their list is established independently in each region.

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As an example, let’s take the benefits that the Moscow region imposes on transport taxes in 2021. According to the current law, public organizations whose members are disabled people are exempt from paying this tax. In relation to individuals, citizens who may not pay this fee include:

• awarded the Order of Glory or Hero of the Russian Federation or the USSR;
• victims of the accident at the Chernobyl nuclear power plant;
• those who took part in the Second World War;
• with disabilities (except for the third group - they receive a 50% discount).

Also, certain benefits are established for cars whose engine power is less than a certain limit.

Thus, in order to find out the tariffs for calculating transport tax and the likelihood of receiving benefits, you need to refer to regional legislation. The calculation of the amount of transport tax required for payment for individuals is carried out by the tax office, which is reported in a written notification sent.

Are there any transport tax benefits?

There are no nationwide benefits. Money from the transport tax goes to the regional budget, so the introduction of relief was left to local authorities. You can find out how things are going in your region on the Federal Tax Service website. For example, in the Bryansk region the list of beneficiaries is quite large.

If the tax office does not take into account benefits when calculating taxes, although you are entitled to them, perhaps the department does not know about it yet. You can notify the inspectors on the Federal Tax Service website in your personal account by following the path: “Life situations” → “Submit an application for benefits.”

Transport tax: concept, object of taxation

Transport tax is a type of monetary transfer to the budget that vehicle owners are required to make. This payment falls under the category of property taxes.

In accordance with paragraph 1 of Art. 358 of the Tax Code of the Russian Federation in this case, the object of taxation is land, air and water vehicles registered in accordance with the rules prescribed in Russian legislation. For example, these could be:

• cars;
• scooters;
• buses;
• helicopters;
• motor ships;
• yachts, etc.

The procedure for paying transport tax is regulated by the provisions of the Tax Code of the Russian Federation (Chapter 28), as well as regulations in force in specific constituent entities of the Russian Federation.

REFERENCE!

It is worth noting that this type of tax belongs to the regional category. This means that the amounts contributed by taxpayers remain in the budget of a particular region. In the future, they are used to build roads, hospitals, schools, etc.

What to do if there is an error in the transport tax notice

It happens, for example, that you sold a car in January, but the tax was calculated for the whole year.
This, of course, is not the case. And you shouldn’t expect the problem to solve itself. The Federal Tax Service must be notified of the error. Lifehacker has detailed instructions on how to do this. find out