Transport tax for legal entities: we calculate the tax amount ourselves. Peculiarities of calculation and payment of vehicle tax by legal entities Increasing transport tax coefficient - what is it?

The procedure for calculating the average cost is determined by the Ministry of Industry and Trade of Russia. He also posts on his website on the Internet a list of passenger cars with an average cost of 3 million rubles, the tax on which must be calculated with an increasing coefficient. You can track updates to the list of the Ministry of Industry and Trade on our website. You can find a link to the updated list for 2017 here. The age of the car is determined taking into account the year of its manufacture (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05-04/1817). Note that it is important to know the size of the increasing coefficient only for tax payers - organizations, since they calculate the tax themselves (clause 1 of Article 362 of the Tax Code of the Russian Federation). For “physics” the coefficient will be applied by the inspectorate. For information on how to fill out a return for 2017, read the material “Filling out a transport tax return for 2017.”

How is the transport tax coefficient applied in 2018?

Tula) purchased a truck; on April 5, the vehicle was registered in Tula. In October, the truck was transferred to a separate unit in Krasnodar; on October 26, the vehicle was re-registered to a separate unit in Krasnodar.

Krasnodar. To calculate the Kv coefficient during the year, a vehicle is considered registered in the parent organization for seven months (April, May, June, July, August, September, October), in a separate unit - for two months (November, December). A similar position was expressed in the letter of the Ministry of Finance of Russia dated 06/01/2015 N 03-05-04-04/31532. The tax return will be submitted by a separate unit in the city.

Krasnodar, filling out several sections 2 of the declaration with different OKTMO of the parent organization and a separate division. The coefficient Kv on line 130 of Section 2, relating to the parent organization, is equal to 0.5833 (7 months.

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When calculating the period, it is necessary to start with the year the car was launched from the assembly line and end with the year for which the tax is paid (letter of the Federal Tax Service of Russia dated 03/02/2015 No. BS-4-11/). If at least one of the conditions is not met, the increasing factor is not applied. To find out whether an increasing coefficient is applied to the tax if the car is not listed in the list published by the Ministry of Industry and Trade, read the material “How to pay transport tax if an expensive car is not on the list of the Ministry of Industry and Trade?” If the conditions are met, when calculating transport tax on a passenger car with an average cost of more than 3 million rubles.

it is necessary to apply the formula: TN = TPop × Kp, where TPop is the amount of transport tax calculated according to the general rules (the product of the tax base by the tax rate and the vehicle ownership coefficient); Kp - increasing coefficient.

Transport tax for 2016: coefficient q

• 05/27/2014, 09:38 #5 max k=12/12 Reply with quotation Up ▲
• 05/27/2014, 09:57 #6 Quarter 1/12=0.0833 This will be line 120 in the declaration for 2003. And in all subsequent ones there will be Kv = 1. Reply with quotation Up ▲
• 05/27/2014, 10:40 #7 colleagues, why is 1 the maximum coefficient, if it is written in black and white that ... "is defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax ( reporting period"? Why is there 12 months in the numerator if the number of full months is growing every year? Reply with quotation Up ▲
• 05/27/2014, 10:42 #8 Message from Second is defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer. I already told you - this is line 110.

coefficient q transport tax 2016 legal entities

• 05/26/2014, 23:55 #2 Message from Second the number of full months during which the vehicle was registered to the taxpayer This is line 110, not “133”. Best regards, Mikhail Reply with quotation Up ▲
• 05/27/2014, 09:32 #3 Message from mvf This is line 110, not “133”.

Increasing coefficient for transport tax in 2017-2018.

In the transport tax return it is indicated in Section 2 on line 160: Also see “Increasing coefficients for transport tax”. Features of calculation In multi-level enterprises, property is often transferred from one division to another. Including vehicles with their subsequent re-registration.

In this connection, many questions arise about how to calculate the transport tax coefficient Kv in 2017. Situation 1 When a car is assigned to a separate unit for an incomplete period of the tax reporting period, and came here from the parent organization, the calculation and payment of tax must be made from the month following the registration of the vehicle. Situation 2 Suppose transport was transferred from one division to another within the same enterprise.

Transport tax coefficient q in 2016-2017

Home → Accounting consultations → Transport tax Updated: December 22, 2016 The Kv coefficient is a calculated declaration indicator, determined based on the months of ownership of the vehicle. This article will tell you how not to make mistakes when calculating it.
By incorrectly determining the coefficient Kv, legal entities may also pay transport tax in 2016 incorrectly. How to determine the transport tax coefficient The Kv coefficient of a transport declaration is the ratio of the number of full months during which a given vehicle was registered with the organization to the number of calendar months in the tax period (reporting period). The coefficient value is indicated as a fraction accurate to ten thousandths (i.e.
i.e. with four decimal places).

The current increasing transport tax coefficient

Changes depend:

• from the purchase price,
• Year of release.

The maximum figure applies to cars costing more than 15,000,000 (Fifteen million) Russian rubles, and no older than 20 years from the date of release from production to the sales market. Every year, the list of vehicles is updated on the website of the Ministry of Industry and Trade of the Russian Federation, no later than the first day of March month. Since legal entities are required to make the first advance payment of taxes using a multiplying factor. Accrual and payment are made quarterly. Details for paying transport tax Example of a coefficient for calculating transport tax: A vehicle was purchased in June 2016.
The total useful life was 7 months. Conditionally, let us assume that the increasing coefficient for 2016 will be 1.2.

How to calculate the coefficient kv for transport tax

Attention

Paragraph 2 of this article determines the size of the increasing coefficient for vehicles costing over 3,000,000 rubles. Paragraph 3 of the document discusses the procedure for calculating the reduction factor with all the fundamental definitions. Thus, calculation of coefficients when determining the amount of transport tax is required for each vehicle, taking into account the above article of Russian legislation.

In what cases is an increased and decreased application applied? The increasing coefficient Kv of the transport tax 2018 for legal entities and citizens is applied in the case of compliance of an available vehicle that falls under the description in paragraph 2 of Article 362 of the Tax Code of the Russian Federation. In other cases, it is impossible to apply tax rate increase coefficients for calculating vehicle tax.
The tax amount is calculated as follows: the tax base established by the Tax Code of the Russian Federation is taken and multiplied by the tax rate. The resulting result is multiplied by the coefficient Kv - transport tax 2016. Legal entities are required to independently make payments to the relevant government bodies to which this or that organization is attached.
To correctly determine the base, you should take into account the following vehicle documents: registration certificate and passport. They contain the necessary information about horsepower, gross tonnage, thrust - all this applies to vehicles for various purposes (land, water, air).

Companies must submit a transport tax return for 2015 by February 1, 2016. In this article you will find recommendations for filling out the declaration, examples and a form.

Sample of filling out a transport tax return for 2015. Section 2

IN line 020 OKTMO code is indicated.

IN line 030- vehicle code. For a passenger car the code is 51004, for a truck - 52001 (see Appendix 5 of the procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99).

IN line 040 You must provide the machine identification number. It can be viewed in the PTS or car registration certificate. The same documents indicate the make and number of the car (registration plate) - they are indicated in lines 050 And 060 .

The tax base ( line 070) is the amount of horsepower. This data is also indicated in the vehicle title and registration certificate.

IN line 080 The “unit of measurement of the tax base according to OKEI” for horsepower is set to 251 (see Appendix 6 to the Procedure for filling out the transport tax declaration).

On line 090 the environmental class is indicated. IN line 100- the number of years that have passed since the car was manufactured. Lines 090 and 100 need to be completed only if in your region the amount of tax depends on the environmental class or age of the car. If not, then you need to put dashes in the lines.

IN line 110 you should indicate the number of complete months of ownership of the car. For example, you need to put 12 if you have owned the car for a year. The months in which you registered or deregistered the vehicle are considered complete.

IN line 120 The company's share in the right to the car is indicated as a fraction. If the vehicle belongs only to her, then you need to write down “1----/1----”.

IN line 130 the ownership coefficient (Kv coefficient) is indicated - this is the number of months in line 110, divided by 12. For example, if you owned the car for 10 months, then the Kv coefficient is 0.8333 (10 months: 12 months).

IN line 140 indicates the tax rate that applies in the region. As a reminder, rates may vary depending on engine power, gross tonnage, vehicle category and year of manufacture.

IN line 250 You must indicate the amount of transport tax to be paid.

Transport tax return for 2015 for legal entities: Section 1

In section 1 of the transport tax declaration there are three identical blocks for amounts for different OKTMO ( line 020). If all your cars are registered in one municipality, then fill out one block. And if in different ones, but all these codes are in the department of one Federal Tax Service, then several.

IN line 021 transfer the amount from line 250 of section 2.

IN lines 023-027 indicate the advance payments that were accrued for the first, second and third quarters. Let us remind you that in 2015 advance payments for expensive cars had to be calculated taking into account increasing factors.

Sample of filling out a transport tax return for 2015. Section 1

• An example of filling out a transport tax return for 2015 (download in Excel)
• Transport tax declaration form (download in Excel)

Where to submit your transport tax return for 2015

Reporting must be submitted to the Federal Tax Service of the parent company or a separate division - depending on where the car is registered.

If the company changed its address and inspection during the year, you need to check the address in the PTS. If the address in the PTS has not changed, it is better to clarify the information with the previous inspection. If the transport tax card remains there, you will need to send the declaration to the old inspectorate. If not, then the declaration must be submitted to a new inspection. But you should check with the inspectors whether they received the card from the old Federal Tax Service, whether OKTMO has changed, etc.

Transport tax in 2018 for legal entities is calculated by business entities independently; for individuals, there is a system for sending notifications with tax amounts calculated by Federal Tax Service specialists. Obligations to pay this regional type of tax arise for enterprises if they have transport assets. The deadlines for payment of transport tax for legal entities are established by the authorities of the constituent entities of the Russian Federation. If a particular region provides for a system of tax payments in installments (in advance), then organizations must make payments several times a year to the budget for ¼ of the annual amount of obligations within the time limits specified by legislators.

KBK for transport tax 2018 for legal entities

To transfer funds to pay off a tax liability, you must correctly enter the KBK code in the payment document. This cipher contains 20 characters that identify a number of indicators:

• reflection of information that the object of taxation is transport facilities;
• confirmation that the payer is an entity with the status of a legal entity;
• BCC for transport tax for legal entities) indicates the recipient of the funds - the regional budget;
• designation of the service department of the Federal Tax Service;
• type of payment - transport tax, legal entities must transfer it to different KBK in the case of paying off current tax obligations, transferring funds to pay a fine or to close debt on penalties.

Where to pay transport tax for legal entities?

Transport tax is transferred to the budget of the constituent entity of the Russian Federation with reference to the location of the taxable asset. The location of property assets may be the place of registration of the transport facility or the address of the actual location of the organization. Identification of the location is carried out according to the norms of the Tax Code of the Russian Federation (clause 5 of Article 83).

Transport tax for legal entities can be transferred using the following KBK codes:

1. To pay your tax liability in advance, you must enter code 182 1 06 04011 02 1000 110.
2. When paying a penalty, you must indicate the combination 182 1 06 04011 02 2100 110.
3. When paying off a fine, KBK 182 1 06 04011 02 3000 110 is prescribed.

Transport tax: calculation for legal entities

The calculation of tax liability should be based on the capacity of the transport being operated. For individuals, a service for checking the tax amount has been launched on the Federal Tax Service website, taking into account regional characteristics. The data obtained with its help performs an informational function, since for individuals the basis for making a payment is a notification from the tax authority. You can also calculate the 2017 transport tax online - the calculator for legal entities requires entering the following set of required information:

• region;
• the period for which calculations are made;
• type of transport indicating its capacity;
• information about registration (and deregistration).

Formula for calculating transport tax for legal entities:

Rate X Base (capacity of the facility) X (Number of months of ownership of the asset / 12) X The value of the increasing coefficient.

When the transport tax is withdrawn, the 2018 rate for legal entities should be applied in the amount that is established for the reporting period in a specific constituent entity of the Russian Federation. If a company made advance transfers during the tax period, then at the end of the year the amount of tax liability payable is determined as the difference between the annual amount of accrued tax and all payments made in the reporting year. Some constituent entities of the Russian Federation do not provide for a system of advance payments, therefore, the transport tax calculated at the end of the year for 2017 for legal entities (Moscow, for example) is subject to a one-time payment in full.

Determination of odds

The coefficient Kv (transport tax for legal entities) is needed to reflect the number of months (full) during which the taxpayer owned this transport asset. In the declaration form, the value of this indicator is shown in line 160. The calculation is carried out by dividing the number of months of actual ownership of the asset by the total number in the year (for example, with 7 months of actual ownership, the indicator will be 7/12 = 0.5833).

Legal entities show the coefficient Kp (transport tax) in the declaration in the column under code 180. Its value is equal to the value of the increasing coefficient. There can be only one sign after the decimal point in this indicator.

Legal entities must indicate the K coefficient (transport tax) in the declaration form if they have tax benefits. The accuracy of the numeric value is up to 4 decimal places. The calculation is carried out by dividing the number of months (full) during which the company applied the benefit by their total number in the period.

From the name of the tax levy it is clear that it is paid by companies that own vehicles. This is a local, regional tax, and it is the local authorities who set the appropriate rate for it. All vehicle owners – both individuals and legal entities – must pay the duty on time. Chapter No. 28 of the Tax Code of the Russian Federation contains all the rules regarding the payment of transport fees. In the article we will tell you how to calculate transport tax for legal entities, coefficients, deadlines within which money must be transferred, and so on.

Payers of transport tax are companies where vehicles are registered. That is, taxes are paid by companies that have a car or other vehicle registered with the State Traffic Inspectorate. The obligation to transfer money to the state treasury remains in any case, even if the machine is not used for the direct needs of the company and does not generate income.

Typically, the tax is calculated on cars and trucks, as well as buses that are on the company’s balance sheet. But if a company has a specific type of activity, it will also pay a fee for another type of transport, for example, water transport. A yacht club that owns boats, cutters and yachts and offers them for rent has an obligation to the state to pay a fee.

We emphasize that only companies that own vehicles pay the fee. If a vehicle fleet is rented and construction equipment is leased, the obligation to pay the transport fee rests with the owner of the vehicles or equipment.

How to calculate and pay?

Compared to individuals who, at the end of the annual tax period, receive a notification about the need to pay the transport fee and its amount, legal entities are required to independently calculate the amount to be paid. The calculations made are included in the declaration, which must be submitted to the inspectorate at the place of registration of the LLC. Documents documenting transport fee reporting from legal entities are accepted by the inspectorate no later than the first February working day of the year following the reporting year. The tax, as we have already said, is local, which means that regional authorities can provide for the payment of preliminary (advance) payments. They are paid to the treasury quarterly, but there is no need to submit a declaration on them to the inspectorate.

Just like for ordinary citizens, for legal entities the transport tax is calculated using a simple formula: the tax base multiplied by the rate. Let's figure out where to get these indicators from. The rate is set for a specific type of transport according to an important criterion - the power of its engine. The amount of tax is directly related to this indicator - the more powerful the transport, the higher the rate on it, and the higher the tax. The engine power is found out in an elementary way - it is indicated in the vehicle passport (PTS).

The rate is not fixed for the entire country - each region has the right to change the value, making it less or more. But local authorities are somewhat limited in this matter, since they do not have the right to increase or decrease the rate by more than ten times compared to the federal one. To find out at what rate the tax is calculated in a particular subject of the country, just go online or contact the tax office.

Increase or decrease factors can be added to the calculation formula. The increasing coefficient (Kp) applies to expensive cars, the price of which is more than three million rubles. The coefficient also depends on the period of use of the car after its release - the older the “elite” car, the less the tax will increase.

For more information about transport tax and how to calculate it, read

Calculation of transport tax for legal entities

We have already figured out that companies must calculate the amount of the fee themselves, without waiting for the Federal Tax Service to require them to submit a declaration. For each vehicle owned by the company, the tax is calculated separately. There are four things you need to know:

• tax rate;
• engine power;
• the time that the company owns the transport;
• whether it is necessary to apply reduction or increase factors.

Table 1. Examples of transport tax calculation

Example No. 1	Example No. 2	Example No. 3
Krug LLC owns a 2015 BMW car with an engine power of one hundred and two horsepower. The car cost one and a half million, so there is no need to apply an increase factor. The LLC operates in Sverdlovsk, where the rate for 2017 is 9.4 rubles. Accordingly, when multiplying the engine power by the rate, the annual tax amount is 958.8 rubles. According to tax rules, the figure will be rounded to 959.	In March 2017, the Triangle company purchased a Mercedes car from the showroom, the power of which is one hundred and forty horsepower. This is a new car, its price is 3.2 million rubles, for this reason the increase factor comes into force. The company also operates in Sverdlovsk, where the authorities have approved a transport tax rate of 9.4 rubles. Thus, the tax for 2017 (do not forget that the car was purchased in March) will be 1,645 rubles. Therefore, a company that owns a vehicle for less than a full year must determine a coefficient for calculating the tax fee. To do this, you need to divide the number of months in which the company owns the vehicle by the number of months in the tax period - 12. This is called the “Q coefficient”.	If Triangle LLC owns a Mercedes for ten months, then the coefficient Kw will be 0.83.

Video - Calculate and pay transport tax on a car

Calculation of preliminary payments

Tax base x tax rate x coefficient KP (if any) x coefficient Kv / 4 (number of quarters per year).

Let's look at an example. Moscow LLC "Kvadrat" is calculating an advance payment for a Honda car worth six hundred thousand rubles and a capacity of one hundred and twenty-five horsepower. Since the Kp coefficient is not applicable, and the transport tax rate for Moscow is 25 rubles, the formula looks like this: (125 x 25 x 1) / 4 = 781 rubles.

Deadlines for payment of transport fees

Regional authorities have the right to independently set the terms within which transport owners will transfer payments. But, according to Chapter No. 362 of the Tax Code of the Russian Federation, this deadline cannot be set earlier than the first working day of February (most often this is the first day of the month). Advance payments, as we have already figured out, are due quarterly. But upfront payments are not required for regional installations. If the authorities do not require payment of the tax four times a year, then the entire amount is paid in one lump sum.

Transport fee: changes

Since the beginning of 2016, a number of changes have occurred in Russia regarding the payment of vehicle tax for LLCs:

1. According to Chapter No. 362 of the Tax Code of the Russian Federation, the list of expensive cars posted on the website of the Ministry of Industry and Trade applies only to the period in which it is posted. There is no need to recalculate the amount of the fee for previous years.
2. The procedure for calculating the ownership coefficient (Kv) has been clarified according to the information we provided above (full months of ownership to the number of months in a year). Now a full month is considered to be the one when the vehicle was purchased before the fifteenth day or deregistered after the fifteenth day.
3. A tax deduction has appeared for heavy vehicles, the amount of which is equal to payments for damage caused to roads by heavy vehicles. Thus, the tax levy for “heavy cargo” can be reduced completely, to zero.

Let's sum it up

LLCs that own vehicles registered in their name with the State Traffic Safety Inspectorate are required to pay transport tax. The tax amount is calculated independently by the company's accounting department. Every year, before February 1, a declaration fixing the amount of tax must be submitted to the inspectorate. You need to submit documents to the tax office where the payer is registered.