Transport tax. Transport tax (2018): changes. New declaration form

1. Taxpayers-organizations calculate the amount of tax and the amount of the advance tax payment on their own. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state registration of vehicles in the territory of the Russian Federation.

2. The amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the relevant tax base and tax rate, unless otherwise provided by this article.

The amount of tax payable to the budget by taxpaying organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

The amount of tax is calculated taking into account the increasing coefficient:

1.1 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 2 to 3 years have passed;

1.3 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 1 to 2 years have passed;

1.5 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 1 year has passed;

2 - in relation to cars with an average cost of 5 million to 10 million rubles inclusive, from the year of production of which no more than 5 years have passed;

3 - in relation to cars with an average cost of 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed;

3 - in relation to cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed.

In this case, the calculation of the periods specified in this paragraph begins from the year of manufacture of the corresponding passenger car.

The procedure for calculating the average cost of passenger cars for the purposes of this chapter is determined by the federal executive body responsible for the development of state policy and legal regulation in the field of trade. The list of passenger cars with an average value of 3 million rubles or more, subject to application in the next tax period, is posted no later than March 1 of the next tax period on the official website of the specified body in the Internet information and telecommunication network.

The amount of tax calculated at the end of the tax period by taxpayers-organizations in respect of each vehicle registered in the register with a maximum permitted mass of more than 12 tons is reduced by the amount of the fee paid in respect of such vehicle in this tax period.

If, when applying the tax deduction provided for by this paragraph, the amount of tax payable to the budget takes a negative value, the amount of tax is assumed to be zero.

Information from the register is submitted to the tax authorities annually by February 15 in the manner determined by the federal executive body in the field of transport in agreement with the federal executive body authorized to control and supervise taxes and fees.

2.1. Taxpaying organizations shall calculate the amount of advance tax payments after the expiration of each reporting period in the amount of one-fourth of the product of the relevant tax base and the tax rate, taking into account the multiplying factor specified in paragraph 2 of this article.

3. In case of registration of a vehicle and (or) removal of a vehicle from registration (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the calculation of the amount of tax (the amount of advance tax payment) is made taking into account the coefficient determined 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.

If the registration of the vehicle took place before the 15th day of the corresponding month inclusive or the removal of the vehicle from registration (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, the month of registration (deletion) is taken as a full month registration) of the vehicle.

If the registration of the vehicle occurred after the 15th day of the corresponding month or the removal of the vehicle from registration (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the coefficient specified in this paragraph.

4. No longer valid.

5. Has expired.

6. When imposing a tax, the legislative (representative) body of a constituent entity of the Russian Federation shall have the right to provide for certain categories of taxpayers the right not to calculate and not to pay advance tax payments during the tax period.

The abolition of transport tax in Russia is one of the most discussed topics among motorists. After all, there is an opinion that the very principle of taxation is somewhat unfair. Further fueling the controversy was the news that President Putin had signed into law a bill to abolish vehicle taxes in Russia. Is this really so and what will change for car owners, we will consider in this material.

Issues related to the regulation of transport tax are stipulated in chapter 28 of the Tax Code of the Russian Federation. Article 12 of the Federal Law of December 28, 2017 No. 436-FZ, which amends the Tax Code, is also devoted to it.

Was the transport tax canceled in 2018

For quite a long time, information has been discussed on various resources that Vladimir Putin signed a decree on the abolition of the transport tax. But is the transport tax really canceled in 2018? Answer: no. The document, which many perceive as a presidential decree on the abolition of the transport tax, is actually called Federal Law No. 436-FZ of December 28, 2017. In addition to amendments to other articles of the Tax Code of the Russian Federation, Article 12 deals with the recognition of bad debts for this type of tax liability, which were formed as of 01.01.2015. Therefore, it is more correct to say that the transport tax debts were canceled in 2018.

The tax amnesty will be carried out automatically. That is, the owners of the vehicle do not have to go anywhere. If the car owner regularly paid all bills and he has no debt obligations to the Federal Tax Service Inspectorate, he is not subject to Law No. 436-FZ, and a refund from the budget is not provided. Individuals and individual entrepreneurs can count on debt relief. Consequently, legal entities will still have to repay all debts.

Transport tax 2018 in Russia: how and when to pay

Since the abolition of the transport tax in 2018 (Putin granted only an amnesty) is very illusory, it is worth talking about some of the nuances of paying this fee. According to the existing norms of the Tax Code of the Russian Federation, it must be paid annually by December 1 of the year following the reporting one. For example, for 2017 you need to pay before 12/01/2018. The fee depends on:

• region of residence;
• brand and model of the vehicle;
• Year of release;
• engine power.

You can find out the amount using a special online calculator on the official website of the Federal Tax Service.

In addition, the tax service must send a notification indicating the amount of payment. The tax authorities must send this document no later than 30 days before the deadline for payment. Upon receipt of the notification, the owner of the vehicle can make a payment. If for some reason the notification is not received before December 1, you should not hope that the Federal Tax Service has completely forgotten about the payment. It is recommended that you contact the tax authorities yourself, this will allow you to avoid the accrual of penalties and fines in the future. If the notification is received, but the owner of the vehicle is in no hurry to transfer funds, the Federal Tax Service has the right to collect funds forcibly.

In addition, according to paragraph 3 of Article 363 of the Tax Code of the Russian Federation, the Federal Tax Service cannot send a notice for more than three tax periods. That is, this year the Federal Tax Service can send notifications for 2017, 2016 and 2015.

Cancellation of transport tax 2018 in Russia: amnesty pitfalls

The amnesty for contributions for the vehicle will not affect all debtors, as it might seem at first glance. Let's see why this situation has arisen.

In 2018, the tax authorities can send a notice to the payer, which may include contributions for 2017, 2016 and 2015. Consequently, amounts not paid before 2015 cannot be recovered anyway. That is, in this case, the abolition of the transport tax (Putin signed the law on tax amnesty) has no practical meaning.

Let's consider another case. The car owner did not pay for his vehicle, and the Federal Tax Service sends a notification. After that, the unscrupulous motorist still did not repay the debt, and its amount began to exceed 3,000 rubles. In this case, the tax authorities have the right to apply to the court for the recovery of funds within six months. That is, the Federal Tax Service still retained the right to collect large debts. Moreover, a three-year recovery period can be extended in court.

If the debt does not exceed the amount of 3,000 rubles, the tax authorities can monitor this debt for three years. And when it exceeds the established limit, within six months you can apply for recovery.

From this we can conclude that the amnesty will affect those owners of the vehicle, whose debt does not exceed 3,000 rubles.

Transport tax, abolition of 2018: latest State Duma news for today

Despite the fact that the adopted law is only an amnesty for debtors, it cannot be argued that there is no chance that lawmakers will abolish the vehicle tax in 2018. After all, this issue is raised periodically in the State Duma. For example, in June of this year, bill No. 480908-7 was introduced. In it, the legislators proposed to cancel the effect of Chapter 28 of the Tax Code of the Russian Federation, and instead include the fee in the cost of fuel. This would ensure a more equitable principle of taxation. Since the amount of the fee paid would directly depend on the frequency of using the car. Despite the fact that this proposal received very broad public support, the project was rejected at the stage of preliminary consideration. Thus, the law on the abolition of the vehicle tax from 2018 currently remains only a dream of motorists.

Car tax 2018 in 2018. Amendments to the vehicle tax law

It is beneficial for the government to levy a transport tax from Russians. According to statistics for the current year, almost every second citizen of the country has his own vehicle, so the share of the budget from the fee for horsepower is quite significant.

Different Russian regions may have different tax rates. It can be changed, but officials propose to make it fixed throughout the country. It is interesting that some officials propose to abolish the transport fee altogether, to replace it. For example:

1. to increase the total price of excise duty on fuel and other combustibles;
2. calculate the amount of the fee based on the environmental indicators of the vehicle;
3. calculate the total amount of tax not taking into account horsepower, but depending on engine size.

If the overall price of the excise tax on fuel is increased, then the tax burden will be fairly distributed. Car owners who travel frequently will buy more fuel, therefore, the budget will be replenished more.

Who is taxed on a car for horsepower

The proceeds from the collection of transport tax are directed first of all to the repair of the road surface. All owners of the vehicle pay it. At the same time, the tax for horsepower is levied even from motorcyclists, owners of motor boats, caterpillar vehicles, yachts, snowmobiles, buses, helicopters.

Transport tax benefits are provided in the following cases:

1. if the car was received under a social program or was altered specifically for a disabled driver. Its power should not be more than 100 horsepower;
2. if the car was stolen and put on the official wanted list;
3. if it is a sea or river industrial watercraft;
4. if vehicles are used to transport livestock, fertilizers, milk, hay, these are tractors with rowing and motor boats, the engine power of which is not more than 5 horsepower.

The highest tax in the capital and St. Petersburg is 12.00-24.00 rubles per horsepower.

There were more Crimean car owners - up to 313,500, which is 16% higher than a year earlier. They receive tax receipts by mail at the place of registration. Many now have a “Taxpayer's Personal Account”, so notifications come there.

The distribution of notifications began in July. For the first month, the owners of cars, motorcycles and other types of transport equipment have already paid about 25 million rubles of transport tax, the Federal Tax Service of the Republic of Kazakhstan reported. - In total, this year it is planned to collect more than 370 million rubles of tax, which is a quarter more than in 2017.

Tax must be paid before December 1, 2018, otherwise penalties will be charged. Its amount is calculated as follows:

horsepower * number of months for which the premium is paid.

An example of the amount of transport tax on a car:

1. 2010 car with engine up to 100 hp With. - the tax will be 500 rubles;
2. with an 80 hp engine. With. - 400 rubles;
3. with 110 hp engine. With. - 770 rubles.

Vehicle owners are dissatisfied with the introduction of a transport tax. First, they introduced an excise tax on gasoline. Secondly, there are many car owners in Russia who have older cars with more powerful engines than new models. Because the tax is calculated on horsepower, old cars become a burden and an expensive means of transportation.

The declaration in 2019 is submitted by accountants in a new form, the old FTS does not accept. The article provides a form and a sample of a new transport tax declaration for 2018 from the Federal Tax Service.

Tax return form 2019

You can fill out a tax return for free in the Simplified 24/7 program. The program will check the document for control ratios of the Federal Tax Service and errors.

Fill out the declaration online

Tax payment and return deadlines for 2019

The timing of tax payment depends on who pays - an individual entrepreneur or a legal entity

For IP. Individual entrepreneurs pay tax no later than December 1. So, the tax for 2018 must be paid no later than December 1, 2019.

Simplified has tested the payment of taxes through a personal account. This is convenient: payments for paying taxes are available in your personal account. They can be printed on a printer and paid at the bank.

But the easiest way is to pay taxes directly in your personal account using a bank card. But it is necessary that the bank that issued the card enter into an agreement with the Federal Tax Service. Almost all major banks have done this.

In 1-2 days after payment, information about the payment will come to your personal account and the debts will be closed.

You can open access to your personal account in several ways:

• come to any IFTS of the country (even not at the place of registration) and ask for access
• log in with your account from the State Services
• gain access with a qualified electronic signature

For legal entities. H The tax is a regional tax, the terms of its payment are established by the laws of the subject in which the car is registered.

The tax is paid in advance payments for the I, II and III quarters and at the end of the year.

BCC for paying tax and advance payments on it in 2019: 182 1 06 04011 02 1000 110.

The tax return is submitted only at the end of the year. The deadline for submission is February 1 of the year following the reporting year. Thus, the deadline for submitting the tax return for 2018 is until February 1, 2019.

A declaration on advance tax payments is not submitted.

You need to pay tax and submit a declaration to the IFTS, in which the organization is registered.

Who has to pay tax in 2019

The tax is paid by all car owners - individual entrepreneurs and organizations, regardless of the applicable taxation system. If a car is registered to an organization, it is obliged to pay tax.

Moreover, the tax is paid regardless of whether the car is used in the company's activities or not. That is, even if the car is in the garage for days on end, the organization is still obliged to pay tax for it.

If the car is leased by the company, the tax payer is either the lessor or the lessee, depending on who the car is registered to.

Tax is not paid only for the period when it is deregistered until the day of registration.

Tax reduction in 2019 for legal entities

Federal Law No. 335-FZ of November 27, 2017 abolished multiplying coefficients for cars.

Changes were made to paragraph 2 of Article 362 of the Tax Code of the Russian Federation. In this norm, multiplying coefficients are established for cars.

Canceled two coefficients:

Also clarified coefficient 1.1. It is now applied to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 3 years have passed (before that - from 2 to 3 years).

How have the multipliers changed?

In the wording of the new federal law, the norm of paragraph 2 of Article 362 of the Tax Code of the Russian Federation is written as follows ( bold- new, crossed out - removed from the law):

The amount of tax is calculated taking into account the increasing coefficient:

• 1.1 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 3 years
• 1.3 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 1 to 2 years have passed
• 1.5 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 1 year has passed
• 2 - in relation to cars with an average cost of 5 million to 10 million rubles inclusive, from the year of production of which no more than 5 years have passed
• 3 - in relation to cars with an average cost of 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed
• 3 - in relation to cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed

In this case, the calculation of terms begins with the year of manufacture of the car.

How to calculate tax in 2018

For IP. The tax inspectorate calculates the tax for citizens. And he sends a calculation with a payment to the post office or to the taxpayer's personal account on the website of the Federal Tax Service (we described how to connect to it above).

For legal entities. The tax is calculated for each vehicle owned by the organization.

The tax base is the horsepower of the car. As a rule, it is indicated in the passport of the car.

If the car was registered or, on the contrary, deregistered during the year, a special coefficient Kv is applied when calculating the tax. It is equal to:

A full month is:

• if the car was registered before the 15th. If after 15 - this is the month when calculating the Kv coefficient is not taken into account;
• if the car was deregistered after the 15th. If before, this month is not taken into account.

For expensive cars, the average cost of which exceeds 3 million rubles, a multiplying coefficient Kp is applied (these coefficients are valid for the payment of tax for 2019):

Advance payments are made every quarter. In order to calculate them, you need to use the formula:

Note! For trucks for which payment is made in the Platon system, the tax is calculated in a special manner. And advance payments in this case are calculated, but not paid.

The amount of transport tax for the year is calculated by the formula:

The amount of tax payable for the year is calculated as the difference between the calculated tax minus the paid advance payments.

How to fill out a tax return in 2019?

The declaration is filled out only by legal entities. Individuals and individual entrepreneurs do not submit a declaration.

Filling out the declaration must begin with the title page, which reflects the details of the organization and data on the submitted declaration.

After filling in section 2, you must fill out section 1. It reflects the data on the calculated tax for all cars available in the company.

In line 010, you must specify the BCC for tax payment.

In line 021 - the calculated tax for the year.

In line 023, 025 and 027 - the amounts of calculated and paid advance payments.

Line 030 reflects the amount of tax payable for the year (minus advance payments).

During previous years, the duty on the use of transport has been the most ambitious subject of dispute - it was intended to be canceled, to introduce an excise tax instead, or simply to increase or decrease. Therefore, it is better to watch legitimate innovations on this issue very carefully, and now people are interested in the question of whether what will be the tax on horsepower 2019. After all, the purchase of cars with a large engine capacity today is an unheard-of tribute to fashion, while the formed government decree states that there is a direct proportional relationship between the power of the device and the tax on its maintenance. So it is quite natural that drivers are interested in making another change to the legislative framework of the Russian Federation - it is better to find out about the upcoming payment of duties as early as possible.

More specifically about the essence of the issue

Today, the tax paid for the volume of the engine is called the transport tax due to its mandatory repayment once a year by Russian car owners. Of course, all drivers will pay differently, since the amount of the tax rate is affected by the age of the equipment, the amount of horsepower, and the so-called class, because a large number of current cars have already become a luxury for the average Russian consumer. Also, one cannot fail to note the likelihood of an individual principle for calculating duties in a particular region. This leads to horsepower tax calculator 2019 in Moscow and a similar calculation in St. Petersburg or Rostov will not be identical.

The plans of those in power

At the moment, some officials consider the considered tax rate excessive, while their other colleagues hold an alternative opinion and propose a thorough transformation of the transport duty. The current procedure for calculating taxes seems to be irrelevant, because for the proceeds from taxation, the authorities are obliged to provide a high-quality road network, which is not observed at this stage. The outcome of the current scenario may be the cancellation of duties with a simultaneous increase in fuel prices.

Of course, today we are not talking about canceling car taxes by horsepower 2019, but those who still advocate such an action state the need for the owners of cars to pay "double taxes". First of all, this is reflected in the wallets of car owners, whose assets include long-term equipment with a decent supply of "thoroughbreds" under the hood - such cars move noticeably slower than their younger "relatives". In addition, it is necessary to focus on the fact that motorists pay out of pocket the cost of fuel, which includes the fee, and thus find themselves in a situation where they need to pay the fee twice (although this is officially changed every time). But, despite a similar system of taxing ordinary drivers throughout the country, this very country cannot boast of first-class highways. And all the work related to the maintenance of the old and the construction of new asphalt roads is carried out by companies associated with the oil business. Those ruling forces that agree with the need to cancel this kind of costs for citizens to use transport, intend to just shift the financing of the road network onto the shoulders of the aforementioned oil companies. After all, it is these organizations that sell fuel, the price of which includes excise duty.

Basic counting mechanisms

Today, one thing is clear - car tax for horsepower in 2019 in Russia cannot be canceled, which means that it makes sense to consider the methods by which this indicator is calculated. To be honest, now there are no adjustments in this regard, and tax charges will continue to be based on:

• Length of ownership of the vehicle;
• The value of the power of the car;
• ​ Individual duty rate for all regions;
• ​ Increasing factor, i.e. in relation to a specific situation, this will be a tax on wealth.

Basically, the amount of these charges depends on the number of horsepower under the hood, as already mentioned, in direct proportion. Therefore, people who want to save some personal capital should pay attention to simpler car models, since off-road equipment promises to rise in price too much in the coming year. Especially since horsepower tax calculator 2019 rounds off the amount of fees, guided by basic arithmetic concepts, that is, in the final value, the kopecks are omitted.

What can Russian citizens expect in the new year?

Although the principles of calculating tax fees will not change, the inhabitants of our country still need to be prepared for some legislative amendments, which will be discussed below. First of all, the government has put forward an initiative to reduce the tax rate for, since their technology does not harm the environment. The last circumstance says that there is no need to spend from the budget to eliminate the consequences of air pollution. So motorists whose cars run on more traditional fuels will certainly not be lucky in this regard. This innovation operates in a number of European countries, and no one has any complaints about it.

Also, those in power intend to introduce a program designed to change worn-out vehicles for cars from the factory, equipped with eco-engines. But there is no clear plan of action yet, since not all citizens can purchase new cars of this kind. The control of environmental standards in the future will also affect heavy trucks due to their greater harm to the environment, unlike passenger vehicles. But it is worth noting that such initiatives remain initiatives without practical implementation at the moment.

Summing up the above, it is necessary to say about the immutability auto taxes by horsepower in 2019. But at the same time, we must remember that in the event of a car repair, which resulted in an adjustment in the number of "horses" under the hood, it is necessary to personally notify the tax authority of this fact. Otherwise, the car owner runs the risk of running into a fine, in total equal to a couple of duties on his car, which means that you should not wait for the weather by the sea and contact the relevant civil service yourself. In addition, all Russian regions offer citizens-motorists some preferential terms, primarily related to persons of retirement age and those who have distinguished themselves by labor merits. You can get the necessary information on this matter from employees of local authorities, which indicates the envisaged legislative possibility of a certain preservation of personal savings.

The tax system in Russia today is rapidly changing, so it is not surprising that the public is interested in whether the transport tax will be abolished in 2018, because talk about this has been heard for a very long time. Should we expect changes?

Maintaining a car is quite expensive for Russian car owners, since it needs not only to be constantly refueled, which has recently been growing in price, but also to be repaired, take out insurance and pay taxes. Of course, in such a situation, every Russian is trying to somehow save money (especially when the salaries of citizens of the Russian Federation have been significantly reduced), so the possible cancellation of transport payments for many will be quite good news.

Will the tax be abolished?

The fact that the Ministry of Transport of the Russian Federation may cancel the transport tax in 2018 has been discussed for several days, because, according to most experts, it has long outlived its usefulness. The fact is that it was put into operation back in 2003, when the authorities needed additional funds for the budget (they planned to repair the roadway on them). However, it soon became clear that this tax payment had much more negative sides, because even those people who practically do not drive a car are obliged to pay large amounts of tax (therefore, they do not use the roadway and do not contribute to its destruction). Moreover, the excise tax on gasoline also includes a part that should go to repair roads, therefore, the Russians pay double the tax, and it is not surprising that they do not like this situation at all.

However, the transport tax for 2018 will remain unchanged, because the authorities believe that the loss of almost 150 billion rubles, which this tax annually brings, could have a detrimental effect on the already poor state of the Russian economic system. Today, this amount can be used to improve the material allowance of the Russians, so the abolition of the transport tax is just a rumor, not confirmed by official sources of power.

Is there an alternative?

Based on the information described above, it can be said for sure that the information regarding the fact that the transport tax can be canceled in 2018 is not true. However, the authorities do not rule out that they will soon have to make such a decision and find other sources of additional filling of the state treasury. There is an alternative, because experts believe that it is possible, firstly, to increase the cost of gasoline, which will allow paying tax fees only to those people who directly drive cars, and, secondly, they can reduce tax payments for owners of environmentally friendly cars and increase them for owners of vehicles moving with the help of gasoline engines.

G It is still too early to talk about the adoption of a particular decision, because this information is under discussion, respectively, and it is not yet possible to discuss the effectiveness of government decisions. The Russians can only follow the news and have time to respond to changes in the tax policy of the Russian Federation.