The share of the taxpayer in the right to a vehicle in a declaration

When buying a car, it is important to pay attention to the technical indicators of the vehicle. After all, on the number of horsepower depends not only the speed of movement, but also the amount of tax that must be paid annually. Also of great importance is the share of the taxpayer in the right to a vehicle (TC) and a properly drawn up declaration.

Who pays for what?

Payers are enterprises and individuals, on which the vehicle is registered in the territory of the Russian Federation. Fizlitsa must transfer funds to the budget after receiving a notification from the inspection with bank details. Tax authorities calculate the amount collected only for individuals. The corresponding obligation lies with entrepreneurs.

The tax to the budget is transferred by enterprises that own the CU, regardless of their tax regime (UTII, CAP). The fee is collected from such vehicles:

• Land transport (passenger cars and motorcycles, buses and motor scooters, snowmobiles);
• Aircraft (helicopters and airplanes, etc.);
• Waterways (yachts and motor ships, sailing ships and boats, boats and hydrocycles, towed vessels, etc.).

For each of them, the amount of tax is calculated and transferred to the budget, and then a declaration is issued, in which the taxpayer's share in the right to the vehicle is indicated (120 line of the declaration).

Are not subject to taxation :

• Car for the disabled with a capacity of up to 100 liters. With., Which were received through the bodies of social protection;
• Tractors, combines, specialized machinery used for the manufacture of agricultural products;
• TS, are on the wanted list;
• Rowing boats, less than 5 liters capacity. from.;
• Passenger, cargo river, sea and aircraft;
• Air ambulance aircraft.

Legislation

The transport charge is regional. The procedure for its calculation and payment is governed by Ch. 28 of the Tax Code. It says that rates and terms are set by local authorities. That is, at the regional level, benefits can be provided. All entrepreneurs must submit at the end of the tax period a declaration in which the technical characteristics of the TS required to calculate the amount of the fee should be indicated. The share of the taxpayer in the right to a vehicle under the law depends on the number of co-owners. In more detail, the calculation of this indicator will be presented later.

How is the tax calculated?

The tax is levied on vehicles equipped with an engine. The calculation depends on the horsepower and is carried out according to the following data:

• The tax rate;
• Basis for calculating tax;
• The period of ownership of the car (in months for the year);
• Coefficient for luxury vehicles;
• The share of the taxpayer in the right to a vehicle.

What to put on each item, will be discussed in detail later.

The tax period is a calendar year. For the organizations are provided accounting periods by quarters. At the end of the year, a declaration must be submitted to the Federal Tax Service. It specifies all the technical characteristics and the share of the taxpayer in the right to the vehicle. This indicator causes a lot of questions from payers.

The formula for calculating the tax is as follows:

• The tax = C x M is the classical formula.
• Tax = C x M x (K: 12) - if the vehicle was purchased in the current year.
• Tax = C x M x Coefficient is the amount of tax for luxury cars.
• Tax = C x M x (K: 12) x Coefficient - if a luxury car was bought within a year.

Notation:

• C - tax rate;
• M - horsepower;
• K is the period of ownership of the car (in months).

Example

The car: Audi A5.

Engine: 240 hp.

Term of ownership: 7 months.

Year: 2013.

Coefficient: 1.10.

City: Petersburg.

The rate: 75 rubles.

The share of the taxpayer in the right to transport means: 1/1.

75 х 240 х 1,1 = 19,8 thousand rubles.

This is how the tax amount is calculated. Auto with a gasoline engine will cost more. If the vehicle is equipped with a new engine after repair, the car owner must inform the traffic police at the place of registration of the car and make changes to the technical passport. Then, based on the new data, the tax amount is calculated.

Individuals

Russians pay tax on the basis of a notice from the Federal Tax Service. The period for transfer of funds is indicated on the receipt. It can not be specified before the date it was received. Since 2015, due to changes in regulations, individuals are required to pay tax until October 1 of the following year.

Betting

The rate depends on the engine, the year of manufacture and the class of the car. They can change no more than five times a year. Regional authorities may provide for differentiated rates depending on the period of operation of the TS.

Tax rates (per 1 hp.):

• Passenger cars - 2,5-15 rubles;
• Motorcycles - 1-5 rubles;
• Buses - 5-10 rubles;
• Freight cars - 2,5-8,2 rubles;
• Other self-propelled vehicles on caterpillar tracks - from 2.5 to 50 rubles;
• Boat, boat, other water vehicles - from 10 rubles;
• Yachts and other motor vessels - 20-40 rubles;
• Hydrocycles - from 25 to 50 rubles;
• Towed vessels - 20 rubles;
• Helicopters, airplanes, other aircraft - from 25 rubles.

Base of taxation

The base is calculated on the basis of horsepower, but adjusted for an increase factor. In addition, such indicator as the share of the taxpayer in the right to a vehicle is indicated. The basis for calculation is:

• Engine power - in cars and trucks;
• Gross capacity - in water and towed vehicles;
• Passport draft of the engine on the takeoff mode in kilograms - for air vehicles;
• For other machines - a piece of equipment.

The period of ownership of the car is determined by months. On the TS, the price of which is more than 3 million rubles, an increasing factor is applied.

Special cases

What is the tax to be paid, if the removal from the register or registration of the vehicle were during the year? In such situations, the reduction factor is applied to the collection amount. This is the ratio of the number of months in which the TC was registered, by 12. The month in which the car was delivered (taken off) from the account is to be included in the calculations.

Example

Ivanov on June 10 registered in the traffic police bought a car (170 hp.). In this case, there is a 100% share of the taxpayer in the right to a vehicle. How to determine the amount of tax payable? In this case, the 7:12 increase ratio is applied (the car was bought in the sixth month in the account).

If the vehicle is registered and removed from the register for one month, the calculation will use a ratio of 1:12. But even in these cases the share of the taxpayer in the right to the vehicle is fixed.

Declaration

Enterprises that do not have a vehicle at all or are listed only by unregistered cars, for example, as goods, do not file a declaration. All other organizations must provide a report on the location of the facility, that is, the state registration of the car. Owners of water and air vessels submit a report on the location of the enterprise. If during the reporting period the place of registration of the TS changed, the declaration should be submitted to the area in which it was listed on the 1st day of the reporting month. The deadline for submitting the declaration is set by local authorities, but not later than February 1.

Rules for completing the declaration

Each line contains only one value. If there is no information for any code, a dash is placed instead of it.

The declaration, in addition to the title page, includes two more sections, which give a detailed calculation for each car and ship. The taxpayer's taxpayer's tax number, taxpayer's check number, numbering of pages are indicated in the header.

The filling starts from the second section. The first section provides information on each municipal institution in the territory of which the TS is located. Here, the tax amount is calculated, which is then transferred to Section 2.

Title page

The primary declaration is denoted by the code "0" in the line "Number of adjustment". Since the declaration is submitted for a year, the code "34" is put in the "Tax period" field if the enterprise was reorganized or liquidated - "50" .Now, the code of the FTS body and all data on the payer: name of organization, OKVED, contact phone number.

The same data, but in a separate field, is filled by those taxpayers who are reorganized in the reporting period.

In the line "Reliability" is put:

• "1" - if the report is submitted by the taxpayer himself;
• "2" - if the report is submitted by an authorized person.

Section 1

• Стр. 010 - BCF.
• Стр. 020 - OCTM.
• Стр. 021 - total amount of tax.
• Стр. 023 - 027 - the amount of advances paid during the year.
• Стр. 030 - calculated amount of tax.
• Стр. 040 is the amount applied to the reduction.

If the TS is located on the territory of several state institutions, then OKTMO of each of them is entered on pages 020-040. Advance payments are quarterly calculated as a quarter of the base's work on the rate and the coefficient of increase.

The calculated amount of tax is calculated by subtracting from the total amount of the advances listed. The positive difference is entered in line 030, the negative - on line 040.

Art. 360 of the Tax Code provides that if regional authorities do not establish reporting periods for the payment of tax, then entrepreneurs do not indicate the amount of the listed advances. In this case, the value of line 021 must match the value of line 030.

Section 2

• Стр. 020 - OCTM.
• Стр. 030 - type of the vehicle by classification.
• Стр. 040 - VIN TS.
• Стр. 050 - the car brand.
• Стр. 060 - sign of registration of a car and an aircraft, number of a water vessel.
• Стр. 070 - the basis for calculating the amount of tax.
• Стр. 080 - unit of measurement by OKEI ("251" for LP).
• Стр. 090 - ecological class.
• Стр. 100 - the period that has passed since the release of the car in years (indicated if differentiated rates are provided).
• Стр. 110 is the number of months of ownership of the car.
• Стр. 120 - the share of the taxpayer in the right to the vehicle in the declaration. An example of its calculation is presented below.
• Стр. 130 - the coefficient of ownership of cars (Kv).
• Стр. 140 is the rate.
• Стр. 150 is the coefficient of increase (Kp).
• Стр. 160 - amount of tax.
• Стр. 170 is the number of months of using the benefit.
• Стр. 180 - preferential coefficient (Cl).
• Стр. 190 - code of privilege.
• Стр. 200 - amount of privilege Qu.
• Стр. 210 - code of privilege Kp.
• Стр. 220 - the amount of benefits Kp.
• Стр. 230 - code of privilege Cl.
• Стр. 240 - amount of privilege Cl.

Nuances

If the regional normative acts provide for the transfer of the amount of tax to the local budget without its allocation to the municipal budgets of the entities, then one declaration for all TS is filled and one code of OCTM is indicated.

The basis for calculating the amount of tax in relation to a vehicle with several engines is determined by the sum of the capacities of these units. If the calculation of water and aircraft in units, then on page 070 indicates "1".

If the engine power is indicated in other units than l. With., It is necessary to carry out recalculation:

• Kilowatts are multiplied by a factor of 1.35962;
• Kilogram-force-meter multiplied by 0.01333.

The result should be rounded to the second character and indicated on page 070.

If in the technical documentation information about the engine power is not available at all, then it is necessary to submit to the Federal Tax Service an expert opinion from the manufacturer.

The share of the taxpayer in the right to a vehicle: how to determine?

In the report, this information is recorded on line 120. Previously, the share of the taxpayer in the right to a vehicle in the declaration was equated with the coefficient of increase. Now organizations should specify this value in the form of a simple fraction. If the organization has independently purchased a car, there are no questions. The share of the taxpayer in the right to a vehicle in the declaration is equal to one ("1 - / 1--").

But what if there is a joint property? For example, LLC purchased a truck together with the founder. What then is the share of the taxpayer in the right to a vehicle? What to put on line 120? "1 - / 2--". If the LLC owns one third of the TS, then the "1/3" is entered in the report.

The share of the taxpayer in the right to a vehicle in leasing is also indicated by general rules. If the name of the company is indicated in the certificate of registration of the car in the "owner" item, the declaration should indicate "1 - / 1--".

A lot of questions arise when filling out the declaration with the help of the accounting program 1C. If the line "Taxpayer's share in the right to a vehicle" 1 C sees "1 - / 1--", then it does not calculate the amount of tax. Therefore, the program must specify "1/1".

Coefficient of increase (Kp)

The amount of tax is determined by the product of the base and the rate. But if the amount of the TC exceeds 3 million rubles, it is necessary to use an incremental factor in the calculations. Its value depends on the average cost of the car, the year of its release.

In the Tax Code of the Russian Federation such coefficients are specified, which are applied to auto of an average cost of 3-5 million rubles:

• 1.1 - for cars with a production period not exceeding 2-3 years;
• 1,3 - to cars produced 1-2 years ago;
• 1,5 - to new cars (the production period is less than a year).

The following coefficients apply to such TS:

• 2 - auto, the price for which fluctuates within 5-10 million rubles., Issued no more than 5 years ago;
• 3 - auto, the price of which fluctuates within 10-15 million rubles., Issued a maximum of 10 years ago;
• 3 - 20-year old cars, the price of which starts from 15 million rubles.