The procedure and deadline for payment of transportation tax by legal entities

A tax is a compulsory, unpaid payment, which is forcibly collected by state authorities at various levels from enterprises and individuals to finance the state's activities. His non-payment is a crime, which means that the taxpayer, in order to avoid legal liability, must know all the subtleties of his obligations in the field of taxation and strictly observe them.

One of the state fees in the Russian Federation is a transport tax, which serves as the basic source of state revenue, the basis for financing repair and construction of highways in particular. And since in fact, no organization today does not do without the use of vehicles, it becomes very topical to question the procedure and term for payment of transportation tax by legal entities.

The concept of transport tax

In the Russian Federation, individuals and legal entities are subject to various types of taxes and government charges, one of which is the transport tax (TN). This type of state collection is established by the Tax Code of the Russian Federation and by resolutions of regional subjects of power of the Russian Federation. TN is a regional payment, which means that it is payable to the regional budget.

Each regional entity of the country has the right to set its own rate for individuals and organizations, the procedure and time for payment of the transport tax by legal entities, but within the limits permitted by federal legislation. Also, the regions have the right to provide benefits for this type of collection.

Taxpayers of TN

Taxpayers of the transport tax, in accordance with Article 357 of the Tax Code, are recognized as entities on which a vehicle is registered that is subject to taxation for this type of state fee.

They are not taxpayers:

• Organizers of the 22nd Olympic and Paralympic Winter Games in Sochi, marketing partners of the Olympic International Committee in relation to the transport used only to organize these sports competitions and to develop the city as a mountain climate resort;
• FIFA and its subsidiaries, which are specified in the Federal Law "On the preparation and holding of the world football championship FIFA-2018 in the Russian Federation, the FIFA-2017 Confederations Cup and the introduction of amendments to certain RF laws";
• National football associations, confederation, "Russia-2018" - the Organizing Committee and its subsidiaries, FIFA media informers, suppliers of FIFA goods and services, which are specified in the Federal Law "On the preparation and holding in Russia of the FIFA 2018 World Cup, the FIFA Confederations Cup -2017 and amending certain laws of the Russian Federation "with respect to the transport used exclusively for the purposes of implementing the measures provided for by this law.

Features of transport tax for organizations

Based on the legislation of the Russian Federation, we can conclude that there are general characteristics of the transport tax for individuals and legal entities, as well as certain features for paying this fee to organizations. At the same time, the Tax Code of the Russian Federation means legal entities as organizations, and the IP, according to this code, transport tax on the car should be paid in the same way as physical persons.

So, the object of taxation, tax rates and base are common for all taxpayers. But the reporting periods, benefits, the procedure for calculating and paying, as a rule, are not identical for individuals and organizations.

Object of taxation

Object of taxation of VT are cars, motor scooters, motorcycles, buses and other self-propelled vehicles, as well as mechanisms on caterpillars or on pneumatic travel, helicopters, aircraft, yachts, boats, sailing ships, motor ships, snowmobiles, hydrocycles, motor boats and Other air, land and water vehicles registered in accordance with the procedure established by law.

The object of taxation is not:

• Boats with oars and motor boats whose engine power is less than 5 horsepower;
• Passenger cars specially equipped for the disabled, and cars with a power of less than 100 horsepower received through social protection under the law;
• Commercial river and sea vessels;
• Vessels registered in the international register of ships;
• Marine platforms and mobile drilling rigs (vessels);
• Helicopters and airplanes of medical and sanitary services;
• Transport belonging to bodies of executive power at the federal level, where a military or identical service is provided for;
• Hijacked vehicles that are wanted (in this case, a document from law enforcement agencies confirming this fact is submitted to the tax service).

The transport tax is not charged to organizations and IP, whose main activity is the sale of passenger or freight traffic, respectively, to the machines used in these types of work. And also the tax is not paid on tractors, combines and special equipment registered for agricultural enterprises and intended for their production.

Tax base, tax and reporting periods

If the period for payment of transport tax by legal entities, the reporting period and the procedure for its calculation differ from those established for individuals, the tax base for this collection is unified. It is defined in relation to:

• Transport, which has engines (like engine power in horsepower);
• Aerial vehicles for which the thrust of the jet engine is established (as the thrust of the jet engine is static, indicated in the passport, calculated in kilograms of force);
• Water non-self-propelled transport, for which the gross tonnage is determined (as gross tonnage in register tonnes);
• In other cases (as a unit of transport).

The tax period for payment of VAT is one calendar year. As for the reporting period, the Tax Code of the Russian Federation (Article 360) sets the following deadline for organizations of payers of the transport tax: the first, second, third quarter. And it gives the right to the regions of the country not to set the reporting period at all.

Tax rates

The coefficients of the transport tax (rates) are established by the regulatory legal acts of the subjects of the Russian Federation in proportion to the engine power, the thrust of the jet engine or gross tonnage per one horsepower, one register ton or one kilogram of force, respectively, in the following sizes:

1. Cars (with one HP):

• Up to 100 liters. from. Inclusive - 2.5 rubles;
• 100-150 liters. from. Inclusive - 3.5 rubles;
• 150-200 liters. from. Inclusive - 5 rubles;
• 200-250 liters. from. Inclusive - 7.5 rubles;
• More than 250 liters. from. - 15 rubles.

2. Motor scooters and motorcycles (with one hp):

• Up to 20 hp Inclusive - 1 ruble;
• 20-35 liters. from. Inclusive - 2 rubles;
• More than 35 liters. from. - 5 rubles.

3. Buses (with one hp):

• Up to 200 liters. from. Inclusive - 5 rubles;
• More than 200 liters. from. - 10 rubles.

4. Trucks (with one hp):

• Up to 100 liters. from. Inclusive - 2.5 rubles;
• 100-150 liters. from. Inclusive - 4 rubles;
• 150-200 liters. from. Inclusive - 5 rubles;
• 200-250 liters. from. Inclusive - 6.5 rubles;
• More than 250 liters. from. - 8,5 rubles.

5. Other self-propelled vehicles, as well as mechanisms on caterpillar or pneumatic travel (from one horsepower) - 2.5 rubles.

6. Snowmobiles, snowmobiles (with one hp):

• Up to 50 liters. from. Inclusive - 2.5 rubles;
• More than 50 liters. from. - 5 rubles;

7. Motor boats, boats and other water vehicles (with one hp):

• Up to 100 liters. from. Inclusive - 10 rubles;
• More than 100 liters. from. - 20 rubles.

8. Sailing-motor vessels, yachts (with one horsepower):

• Up to 100 liters. from. Inclusive - 20 rubles;
• More than 100 liters. from. - 40 rubles.

9. Hydrocycles (with one hp):

• Up to 100 liters. from. Inclusive - 25 rubles;
• More than 100 liters. from. - 50 rubles.

10. Non-self-propelled vessels (with one register ton of gross tonnage) - 20 rubles.

11. Helicopters, aircraft (with one kilogram of traction force) - 25 rubles.

12. Jet aircraft (with one kilogram of thrust) - 20 rubles.

13. Other air or water vehicles that do not have engines (with each unit of transport) - 200 rubles.

Transport tax by region (its rates) can be reduced or increased, but not more than 10 times in relation to the above tariffs. Reduced can not be the rates prescribed in the Tax Code for cars with a capacity of up to 150 liters. from. inclusive.

The size of the VT is determined based on the standard of living of the population in a given region and from a number of other factors. All rates of transport tax in Moscow, for example, are much higher than those specified in the law. If the subject does not determine its own tariffs for this collection, then those that are prescribed in the Tax Code of the Russian Federation are automatically applied.

When establishing a rate for TN, it is possible to differentiate them both depending on the transport category, and taking into account the years that have elapsed since the machine was manufactured.

Rules for calculating the amount of tax

The transport tax is charged to organizations according to the Tax Code of the Russian Federation (Article 362). Proceeding from this source, the enterprises count the TN independently, in contrast to the taxpayers of individuals.

Calculation of transport tax by legal entities is made for each vehicle separately by multiplying the tax rate and the tax base. From this result, the organization deducts the amount of advance payments made earlier.

Calculations are made with an increased ratio in relation to:

• Cars, the average price of which is 3-5 million rubles, and from the year of their release it took 2-3 years (coefficient 1.1);
• Cars, the average price of which is 3-5 million rubles, and since the year of their release, 1-2 years have passed (coefficient 1.3);
• Cars, the average price of which is 3-5 million rubles, and since the year of their release less than a year has passed (coefficient 1.5);
• Cars, the average price of which is from 5 to 10 million rubles, and since the year of their release less than 5 years have passed (coefficient 2);
• Cars, the average price of which is from 5 to 10 million rubles, and since the year of their release less than 10 years have passed (coefficient 3);
• Cars, the average price of which is from 15 million rubles, and since the year of their release less than 20 years have passed (coefficient 3).

At the same time, the average cost of a car is calculated by the state. The lists of such transport are published annually not later than March 1 at the official Internet portal of the federal executive body, which exercises the functions of developing state policy and legal regulation in the field of trade.

The procedure for calculating advance payments

If the region provides for the possibility of advance payments on state collection for transport, taxpayers-organizations calculate those at the end of each reporting period in the amount of 1/4 of multiplying the relevant tax base and the tax rate, taking into account the increasing coefficient, if necessary.

In situations where the vehicle was registered or withdrawn for one tax or reporting period, the calculation of VT and advance payments is made taking into account the coefficient, which is defined as the ratio of whole months during which the vehicle in question was registered to the taxpayer to the amount Months, included in the tax (reporting) period. In this case, the month in which the transport was registered, and the one in which it was removed from the register, are taken as full months.

Subjects of the Russian government have the right to approve those categories of taxpayers who will have the opportunity not to calculate and pay advance payments for the state collection in question.

Terms and procedure of payment

The tax is paid to the budget at the location of the transport. The procedure and deadline for payment of transport tax by legal entities differs from the rules established for individuals.

Organizations must pay TN after the expiration of the tax period. Those. The transport tax for the year is calculated and paid to the budget. The term of payment may vary depending on the laws of the subjects of the country, but can not be established earlier than the deadline set by the code for filing the declaration.

For example, in Krasnodar Krai, organizations must pay the tax no later than March 1, which follows the tax period that has ended. A advance payment - not later than the 5th day of the second month, which follows the reporting period. In the Ryazan region, the tax must be paid before February 1 of the year, which follows the tax period that has ended. A prepayment is up to the last day of the month, respectively, the one following the expired reporting period.

In the laws of the regions can be prescribed and the ways by which the transport tax must be paid off. An example is the Sverdlovsk Oblast, where TNOs should make contributions to the budget only in cashless form, with the exception of cases stipulated by Russian legislation on taxes and fees.

Benefits for enterprises are also established in the legislative acts of the regions. So, in the Krasnodar Territory, residents of the special economic zone, which is established on the territory of the specified territory, are completely exempt from TN. For this, a legal entity must submit to the tax agreement, an extract from the register of foreign legal entities and a migration card. Also in this region, privileges are public associations of fire protection, open to participate in the implementation of activities in the field of fire safety and rescue operations. The basis for obtaining benefits from these companies is the Charter of the organization and the TCP.

In case of non-payment of the transport tax to the relevant budget at the specified time, the organizations are subject to the liability prescribed in the Tax Code of the Russian Federation. Article 199 of the Criminal Code of the Russian Federation states that an enterprise that did not provide a timely tax declaration or indicated deliberately false information in it for the purpose of hiding data is punishable in such situations by a fine of 100-300 thousand rubles, forced labor up to 2 years, or deprivation Freedom up to 2 years with deprivation of the right to engage in certain types of activities for a period of up to 3 years or without it.

The same offense committed by a group of persons in collusion or in an especially large amount entails the imposition of a fine of 200 to 500 thousand rubles, forced labor up to 5 years, or imprisonment up to 6 years with deprivation of the right to engage in certain types of activities Activities for a period of up to 3 years or without it.

Tax return

To pay for the transport tax of the organization, having calculated it yourself, fill out the payment order. The transport tax is paid according to the provided declaration at the location of the transport. At the same time, the tax return for TN organizations must be submitted to the relevant tax authority no later than February 1 of the year, which follows the tax period that has ended.

If the organization, according to Art. 83 of the Tax Code of the Russian Federation, recognized as a major taxpayer, a payment order must be submitted to the tax authority at the place of registration of the largest taxpayers.

Summarizing all of the above, it is worth noting that the new transport tax in a number of regions has increased significantly compared to last year. Therefore, to monitor regularly the relevance of information in this field is simply a necessary condition for the correct and timely calculation and payment of the described tax to the state treasury.