What happens if you don’t pay the transport tax on time? What is a “penalty” and is it necessary to pay it? From what day is the penalty accrued? How to get a tax amnesty? The answers are in the article.
December 1 has passed, which means the deadline for paying the 2020 transport tax has passed. And while deputies from year to year advocate the abolition of the transport tax, car owners receive a receipt for payment of the transport tax from year to year. And they are obliged to pay for it. It is worth noting that the tax is paid for the previous year, not the current one. That is, in 2021 the transport tax for 2021 is paid. Previously, we talked about how transport tax is calculated and who is entitled to benefits.
Who should pay transport tax
The tax is paid by organizations and individuals, including individual entrepreneurs, for whom cars or trucks are registered with the State Traffic Inspectorate.
Also, transport tax is paid by companies and individuals (including individual entrepreneurs) who own registered self-propelled vehicles (tractors, excavators, tractors), helicopters, motor ships, boats, yachts, motor boats and other water and air vehicles. Fill out and submit your transport tax return for 2021 for free online
IMPORTANT
As for water transport, non-self-propelled (towed) vessels - barges, platforms, floating docks, etc. are also subject to tax. But in relation to trailers for land vehicles, there is no need to pay tax, even if the trailer is equipped with a motor necessary for the operation of the equipment installed on it (letter of the Ministry of Finance dated 02.16.11 No. 03-05-05-04/03).
Do I have to pay tax on quadcopters? It all depends on the maximum take-off weight of the aircraft. According to subparagraph 1 of paragraph 1 of Article 33 of the Air Code of the Russian Federation, official registration is required if the specified mass of the “drone” exceeds 30 kg. Unmanned civil aircraft with a maximum take-off weight from 0.25 kg to 30 kg inclusive are not subject to state registration, but registration (clause 3.2 of Article 33 of the RF Civil Code).
This difference in terminology is significant for transport tax purposes. As mentioned above, only registered vehicles are subject to it. Therefore, in relation to “drones” with a take-off weight from 0.25 kg to 30 kg, there is no need to pay transport tax (letter of the Federal Tax Service dated 02/11/19 No. BS-4-21 / [email protected] ).
ATTENTION
Evasion of registration of a vehicle (vehicle) will not relieve its owner from the need to remit transport tax (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 06/07/12 No. 14341/11).
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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
Organizations must report benefits separately
Amendments have been made to the procedure for calculating land tax, according to which not only individuals, but also legal entities are required to report available benefits from 01/01/2020.
FEDERAL LAW No. 63-FZ dated April 15, 2019 “On amendments to part two of the Tax Code of the Russian Federation and Article 9 of the Federal Law “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and fees”
Transport tax table
There is no single rate for transport tax. Each subject of the Russian Federation has its own rates (but in most cases they cannot differ from the rates established in the Tax Code of the Russian Federation by more than 10 times). The rate depends on the type of vehicle (land, water, air), whether it has a motor and its power.
Information on current transport tax rates in a particular region can be found using a special service on the Federal Tax Service website. To do this, you need to indicate in the appropriate fields information about the tax period (the year for which the tax is paid) and the region. After this, you need to click the “Find” button and follow the “More details” link (located opposite the information about the regional law that appears).
Tax base and tax rates
The tax base is determined separately for each vehicle. Tax rates are set in the region and depend on the characteristics of the vehicle specified in the technical documentation:
- for vehicles with engines - from the engine power in horsepower,
- for air vehicles with jet engines - from the total nameplate static thrust of the jet engine at takeoff in terrestrial conditions in kilograms of force,
- for non-self-propelled water vehicles - based on gross tonnage.
For other water and air vehicles, the unit for calculating the tax is the vehicle itself. The tax base for them is determined separately. Subjects of the Russian Federation can increase or decrease federal tax rates, but not more than ten times.
Transport tax rates by region and year are given here.
It is allowed to establish differentiated tax rates for each category of vehicles, taking into account the “age” of the vehicles and their environmental class. The age of a vehicle is the number of completed years between January 1 of the year following the year of manufacture and January 1 of the current year. For expensive cars from a special list, an increasing factor is applied
If tax rates are not determined by the laws of the constituent entities of the Russian Federation, the rates specified in paragraph 1 of Art. 361 Tax Code.
Increasing coefficients for calculating transport tax
The tax on expensive cars is calculated taking into account the increasing coefficient (clause 2 of Article 362 of the Tax Code of the Russian Federation). It amounts to:
- 1.1 - for passenger cars worth from 3 million to 5 million rubles. inclusive, from the year of manufacture of which no more than 3 years have passed;
- 2 - for passenger cars worth from 5 million to 10 million rubles. inclusive, from the year of manufacture of which no more than 5 years have passed;
- 3 - for passenger cars worth from 10 million to 15 million rubles. inclusive, from the year of manufacture of which no more than 10 years have passed, as well as in relation to passenger cars costing from 15 million rubles, from the year of manufacture of which no more than 20 years have passed.
The list of such cars for 2021 is posted on the website of the Ministry of Industry and Trade. When using this list, please note that some of them have additional restrictions. We are talking about the column “Number of years that have passed since the year of issue” of the table. For example, for BMW M240i xDrive cars with a 2,998 cc petrol engine. see, the coefficient is applied only if 2 to 3 years inclusive have passed from the date of issue.
How to determine the number of years that have passed since the car was manufactured? The Tax Code of the Russian Federation does not contain clear explanations in this regard. In practice, two approaches to calculating the age of cars have been developed.
The first is based on the explanations given in the letter of the Federal Tax Service dated 03/02/15 No. BS-4-11 / [email protected] It says that when calculating the transport tax for 2014 in relation to a 2011 car, the number of years that have passed since the year of its manufacture, is 4 years. That is, the number of years that have elapsed since the year of manufacture of the car is determined in whole years. Therefore, the age of a car just released by a factory is one year (for the period before the end of the calendar year in which it was manufactured).
This means that the transport tax for 2021 for an expensive car in 2021 must be calculated taking into account the fact that the number of years that have passed since the year of its manufacture is 1 year. Such a car falls into the category “from 1 to 2 years inclusive” as defined in the list. Therefore, you will have to apply a multiplying factor.
The second approach is also based on official explanations. The letter of the Ministry of Finance dated 06.11.14 No. 03-05-04-01/28303 (brought to the attention of the tax authorities by the Federal Tax Service letter dated 07.07.14 No. BS-4-11 / [email protected] ) states that when calculating transport tax for 2014 year for a 2014 car, the number of years that have passed since the year of its manufacture will be no more than 1 year.
It turns out that for a 2021 car, the number of years that have passed since the year of its manufacture will be no more than 1 year. Consequently, such a car does not fall into the “from 1 to 2 years inclusive” category defined in the list, and when calculating the tax for 2021, an increasing factor is not required.
Unfortunately, there is no arbitration practice on this issue. Therefore, the taxpayer will have to decide for himself which of the above approaches to apply when calculating the age of the car. You can also contact the tax authority at the place of registration with a written request about the procedure for calculating transport tax in relation to a specific car (subclause 1, clause 1, article of the Tax Code of the Russian Federation). Following this clarification will exempt you from tax liability and will become the basis for non-accrual of penalties (subclause 3, clause 1, article 111 and clause 8, article of the Tax Code of the Russian Federation).
Receive requirements and send requests to the Federal Tax Service via the Internet
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.
Transport tax benefits
Just like rates, benefits are determined at the level of constituent entities of the Russian Federation. Article 361.1 of the Tax Code of the Russian Federation, which is called “Tax benefits,” establishes only a general procedure for their use. In particular, it says that in order to apply the benefit, the taxpayer needs to submit an application to the Federal Tax Service. However, if an application for a benefit is not submitted, tax authorities must apply it independently based on the data available to them.
IMPORTANT
Individual entrepreneurs pay transport tax like ordinary individuals.
This means that they must remit the transport tax based on the payment notice received from the tax office. It will include tax for no more than three years preceding the year in which the notice is sent. Tax authorities receive information for calculations from the authorities that register vehicles. If during the period of ownership of the vehicle the individual entrepreneur has not received a notice of tax payment, it is necessary to inform the inspectorate about the subject of taxation. Generate a payment invoice for payment of tax (penalties, fines) in one click based on the request received from the Federal Tax Service
The Tax Code contains a list of vehicles for which you do not have to pay tax at all. This is not about a benefit, but about the exclusion of a vehicle from the object of taxation (clause 2 of Article 358 of the Tax Code of the Russian Federation). This means that such transport does not need to apply for a benefit - the tax exemption is automatic.
Thus, throughout the entire territory of the Russian Federation you can avoid paying tax if the vehicle is wanted or the search has been stopped. The tax does not need to be transferred from the month the search began. In this case, the fact of theft (theft) is confirmed by a document issued by the police (State Traffic Safety Inspectorate) or information that the Federal Tax Service receives through interdepartmental information exchange (Article of the Tax Code of the Russian Federation). Also see: “When are stolen vehicles not subject to tax?”
Also not subject to tax are tractors, self-propelled combines of all brands and special vehicles (milk tankers, livestock tankers, vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, technical maintenance). The exemption is valid if vehicles are registered to agricultural producers and are used for agricultural work.
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In addition, fishing sea and river vessels, as well as vessels registered in the Russian International Register of Vessels, are not subject to the tax. Organizations and individual entrepreneurs that carry out passenger and (or) cargo transportation do not have to pay tax for passenger and cargo sea, river and aircraft vessels that they own (under the right of economic management or operational management).
Who is eligible for benefits?
At the federal level, the following categories of citizens are exempt from paying TN: • Heroes of the Soviet Union, heroes of the Russian Federation, citizens awarded Orders of Glory of three degrees - for one vehicle; • veterans of the Great Patriotic War, disabled people of the Great Patriotic War - for one vehicle; • combat veterans, disabled combat veterans - for one vehicle; • disabled people of groups I and II - for one vehicle; • former minor prisoners of concentration camps, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War - for one vehicle; • one of the parents (adoptive parents), guardian, trustee of a disabled child - for one vehicle; • owners of passenger cars with an engine power of up to 70 horsepower (up to 51.49 kilowatts) inclusive - for one such vehicle; • one of the parents (adoptive parents) in a large family - for one vehicle; • owners of vehicles belonging to other preferential categories.
In addition to the federal list of preferential categories of citizens, there are regional benefits. In some regions of Russia, pensioners pay only 50% of the tax, or are exempt from it completely. In Moscow there are no benefits for pensioners, and in St. Petersburg pensioners are completely exempt from paying tax for a domestic car with an engine power of up to 150 horsepower.
You can find out the availability of regional benefits on the Federal Tax Service website, in the “electronic services” section. On this page you must select a subject of the Russian Federation, municipality (city), type of tax and year. After this, you will receive complete information about all types of benefits.
Please note that the tax authority does not have the right to provide information solely on the basis of age information. Benefits are of a declarative nature, as a result of which it is necessary to submit an application to the Federal Tax Service indicating the basis for providing the benefit (reaching retirement age).
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).
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
Transport tax reporting in 2021
The “transport” declaration for 2021 needs to be submitted only to those companies that were reorganized or liquidated before the end of this year (see “Tax officials reported which organizations must submit a transport tax return for 2021”). “Interim” declarations (calculations) based on the results of reporting periods are not provided.
From January 1, 2021, Article 363.1 of the Tax Code of the Russian Federation, which establishes the obligation to submit a “transport” declaration, ceases to apply (clause 3 of Article 3 of the Federal Law of April 15, 2019 No. 63-FZ). Therefore, there is no need to submit reports at the end of 2021 and later periods.
IMPORTANT
For individual entrepreneurs, no reporting on transport tax is provided.
Fill out and submit your transport tax return for 2021 for free online
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.
Deadlines for payment of transport tax
From 2021, the payment deadline is the same for the entire country: organizations transfer the tax until March 1 of the next year (Clause 68 of Article of the Federal Law of September 29, 2019 No. 325-FZ). This rule began to apply with the payment of taxes for 2021.
Individual entrepreneurs must pay the amount of tax specified in the notice no later than December 1 of the following year.
Advance payments for transport tax are made only by organizations and only in those regions where these payments have been introduced by the relevant law. Starting from 2021, the transfer deadline has become uniform for the entire country - advance payments must be made no later than the last day of the month following the expired reporting period (clause 1 of Article 363 of the Tax Code of the Russian Federation).
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
If the amount received is incorrect, how can I protest?
Judging by forums and accounting groups on social networks, many organizations receive “chain letters” with incorrect data.
“We received a message from our Federal Tax Service that the transport tax payable is not at all the same as what I calculated. It turned out that the tax office did not take into account the benefits provided by regional law. Moreover, no supporting documents are required under the same law; the Federal Tax Service must receive information after registering the car through information exchange,” writes accountant Olga .
“We sent a letter with the amount of tax for a work car. Much more than it should have been. Wrong rate indicated. And now what i can do?" - accountant Tatyana is already interested .
“They calculated the tax as for a truck, although the documents indicate in black and white that the car is a passenger car,” Evgeniy, director of the company, is indignant .
It is logical that you need to write objections to the incorrect tax calculation . There is no special form for this. Fill out the complaint on the organization’s regular letterhead, describe the situation, indicate your objections (reasonably, with reference to the Tax Code, regional legislation, etc.), draw up your own calculation and attach copies of documents, for example, confirming the benefit that was not taken into account.
However, we advise you to double-check the information before writing an angry letter. Sometimes regional legislation changes quietly and you may not be aware of the changes that have arisen.
Specify the address and other details of your inspection
Please note that the taxpayer has the right to disagree with the tax calculation within 10 days from the date of receipt of the message (clause 6 of Article 363 of the Tax Code of the Russian Federation).
Your letter will be considered within a month (or even two - the Federal Tax Service has the right to extend the review period). Then you will either receive a message with a new tax amount or a demand if the tax office has calculated everything correctly and you have not paid additional tax.
Important points in calculating taxes:
- Transport tax
If your car was destroyed, for example, burned down in a fire, then tax calculation will stop on the 1st day of the month in which the vehicle was lost. But the Federal Tax Service itself will not know about this. It is necessary to write an application (form approved by Order No. ED-7-21/ [email protected] ) and attach supporting documents, it will be reviewed within 30 days.
Otherwise, the tax will be charged until the car is deregistered (see Resolutions of the Administrative Court of the North-Western District dated 02/08/2021 in case No. A56-12586/2020).
- Land tax
If during the tax period there was a change in the cadastral value of the plot, then it will not be taken into account when calculating the tax in the current and previous tax periods . An exception is if the changes are provided for in clauses. 1.1 of Article 391 of the Tax Code of the Russian Federation or other Russian legislation.
- Property tax
Almost the same situation applies to property tax. A change in the cadastral value of an object will be taken into account when calculating the taxable base only if it is expressly stated in clause 15 of Article 378.2 of the Tax Code of the Russian Federation or in the legislation of the Russian Federation that regulates cadastral valuation.
We remind you that to pay taxes from May 1, 2021, you need to use new details.
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