What will happen if you do not pay the state transport tax? This question is most often asked by those citizens who have purchased a car, but have not used it for several years for a variety of reasons. The overwhelming majority of them are interested in whether any penalties will be imposed for non-payment or after a certain time the resulting debts (and quite large ones) will simply be written off due to the statute of limitations. We will try to highlight in as much detail as possible all the nuances associated with both the transport tax itself and with its ignorance by car owners.
This mandatory transport tax
Let's say right away that in our country, the transport tax is mandatory for everyone. In this case, it does not matter at all whether you use the purchased car or not. If the car is in your ownership, you must pay for it exactly the amount indicated in the corresponding notice.
Talks that the transport tax will be abolished in the very near future exactly in the form in which it exists now have not yet led to any positive results. Yes, it would be much wiser to include it in the cost of fuel for a car, so that only those car owners who actively use them would pay. But such changes are still at the level of rumors and introduced, but not considered bills.
Therefore, evading payment can lead to very serious penalties.
Penalties for non-payment of transport tax
If you ignore the need to pay transport tax, you may be subject to the following penalties provided for by applicable law:
- a monetary fine, the amount of which will be 20 percent of the amount of tax that you have not paid within the prescribed time frame;
- if it is proved that non-payment is a deliberate act, then the amount of the fine will double and amount to 40 percent;
- litigation initiated by the tax authorities, which file a lawsuit in case of non-payment of tax and fines related to it. When deciding in favor of the tax authorities, you will have to pay all the costs. In addition, the cost of the services of bailiffs will be added to the amount of debt;
- seizure of property and its sale to pay off the debt.
In addition, you, as a malicious defaulter, will not be able to travel outside the territory of Russia. As you can see, the consequences of non-payment are very unpleasant. Therefore, it is better not to ignore the requirements of the law and pay taxes on time.
Who is exempt from paying transport tax
As mentioned above, vehicle tax is mandatory for all vehicle owners. At the same time, some categories of persons are exempted from paying it. These include:
- all citizens who have reached retirement age;
- Heroes of Russia and the USSR;
- veterans of the Great Patriotic War;
- large families (only one of the parents is exempt from paying transport tax);
- families with a disabled child;
- combat veterans;
- the wives of servicemen who died in the performance of their military duty;
- disabled people of the first and second groups;
- guardians of children with disabilities;
- liquidators of the consequences of the Chernobyl disaster, which were exposed to radioactive contamination.
Not only the above categories of citizens of the Russian Federation are exempted from tax, but also some types of transport:
- rowboats and motor boats (the latter must have a capacity of no more than 5 horsepower);
- passenger cars obtained through social security authorities or equipped to drive a disabled driver;
- agricultural machinery used for its intended purpose - for the manufacture and transportation of agricultural products;
- installations and vessels used in the extractive industry;
- all ships registered in the relevant register;
- vehicles owned by authorities whose activities are related to military service;
- stationary and floating offshore platforms;
- cars and other vehicles that are on the wanted list (this fact must be confirmed by appropriate papers);
- aircraft rescue and medical services.
To count on exemption from payment of transport tax, it is necessary to document that the vehicle and its owner belong to one of the categories mentioned above. Without submitting securities, you will have to pay in full.
When can tax authorities go to court
If you do not belong to any category of beneficiaries, then within six months after the expiration of the period allotted for the payment of tax, the relevant authorities can take the following actions:
- conduct tax audits designed to identify the availability of the necessary funds;
- calculate a penalty interest on tax, which, with prolonged non-payment, can turn into a rather large amount;
- arrest the debtor's property, which includes all deposit accounts in banking institutions, cash and electronic funds;
- collect the required amount from the defaulter's income;
- prohibit the debtor from leaving the territory of the Russian Federation.
Failure to pay transport tax for three years: the main nuances
The tax inspectorate has the right to submit a claim to the courts within three years. After their expiration, she will no longer be able to demand payment of the transport tax and all penalties imposed earlier.
Reading time: 6 minutes
Taxes have always been a headache for citizens and companies in any country. We especially dislike those that seem unreasonable or too overpriced. Many breathed a sigh of relief when the government planned to replace the transport tax with an excise tax on fuel in 2009. But the miracle did not happen - the excise tax was introduced, but the TN remained. Some car owners have become interested in how not to pay transport tax legally. As it turned out, there are options.
About transport tax
This is a government fee levied on vehicle owners. According to Art. 358 of the Tax Code of the Russian Federation, vehicles, buses, motorcycles, other self-propelled vehicles and mechanisms on pneumatic and caterpillar tracks are considered objects for taxation. The list includes aircraft and ships, including non-self-propelled ones.
In Russia, TN is attributed to regional fees - the size, timing, payment procedure, reporting and benefits are established by the local authorities.
The rates vary from the power of the power plant and can change no more than 10 times. Subjects determine tax rates for vehicle categories.
Will it be possible not to pay TN legally
Now let's see if it is possible not to pay the transport tax. If it is charged and a notification is received, you will still have to fulfill the debt to the state, as well as pay off the fine for non-payment, late payment interest, although not always. There is a chance not to pay it if:
- The payment was delayed due to the fault of the Russian Post. You will have to challenge the fine in court and prove that the notification came at the wrong time.
- The tax is charged on the stolen or sold car. First you need to contact the traffic police with a request to make changes to the database, and then to the tax authorities for recalculation.
- The owner of the vehicle learned about the right to a benefit that he had not previously enjoyed. It is necessary to submit an application to the Federal Tax Service with a request to be counted among the beneficiaries. Having received the status, you can recalculate for the last three years.
- The limitation period for non-payment of TN has expired (three years). It is difficult to imagine this, but it is possible if the owner of the vehicle does not live at the place of registration and does not travel abroad.
- TS is exempt from TN;
- there are benefits that allow you not to pay the toll, or the car is registered for a beneficiary or a child;
- the car is removed from the register;
- sale with subsequent re-registration;
- a car with a foreign registration;
- The vehicle is rented or leased.
Which vehicles are exempt from TN
According to the same article 358 of the Tax Code of the Russian Federation, they are not subject to taxation:
- boats with oars and with motors up to 5 liters. with.;
- vehicles for transportation of disabled people;
- fishing sea / river vessels;
- passenger and cargo river, sea and aircraft used for passenger / cargo transportation;
- tractors, combines, special vehicles used in agricultural work, road repair;
- TS of executive power and government agencies, service in which is equated to military;
- Wanted vehicle:
- removed from the register.
Benefits and preferential categories
Disabled persons are exempted from payment of TN - only groups 1 and 2. Provided that the vehicles they use are suitably equipped and their capacity does not exceed 100 liters. with.
In some regions of the TN it is possible not to pay for vehicles of small capacity. There are two of them:
- Orenburg region. ТН for cars with engines up to 100 hp. with. inclusively, it is legally set at the rate of 0 rubles.
- Kabardino-Balkaria. The tax is not paid for the same vehicles as in the Orenburg region, but which are more than 10 years old.
In other regions, citizens with a certain status are exempted from TH. For example, in Moscow it is:
- owners of cars with engines up to 70 hp. with.;
- parents with many children;
- disabled people of groups 1 and 2;
- guardians / parents of disabled children;
- Heroes of the Soviet Union and Russia;
- war veterans and invalids;
- liquidators of the consequences of nuclear tests and accidents at military facilities, the Chernobyl nuclear power plant and Mayak;
- legal entities engaged in urban passenger transportation (with the exception of taxis);
- living in SEZ TVT "Zelenograd" (for 5 years).
Individuals with this status do not pay for only one vehicle. The exemption does not apply to snowmobiles, snowmobiles, water and air vehicles.
In St. Petersburg, they may not officially pay tax in 2020:
- Heroes of the Soviet Union, Socialist Labor and Russia;
- full holders of the Orders of Glory;
- disabled and war veterans;
- disabled people of 1, 2 groups, parents of disabled children;
- victims of accidents at the Chernobyl nuclear power plant and "Mayak", nuclear tests at military facilities;
- retired owners of cars produced in the USSR with a capacity of up to 150 liters. with. (water vehicle - up to 30 hp);
- parents with many children (four or more);
- owners of passenger cars (with engines up to 80 hp) and motorcycles produced in the USSR;
- owners of new cars produced in the Russian Federation in 2016;
- owners of electric vehicles with a capacity of up to 150 liters. with.
- loss as a result of an accident or theft;
- transfer to a car dealership / insurer;
- there are grounds for termination of registration;
- termination of the lease agreement;
- export of the vehicle outside the country on an ongoing basis;
- termination of the legal entity or death of the owner;
- expiration of the term of temporary registration;
- at the request of the former owner, if after 10 days the vehicle was not re-registered.
As you can see, the regions have their own preferential categories, so it is always better to clarify which ones.
We deregister and do not pay TN
If you plan not to use the car for a long time, there is an understandable desire to avoid paying transport tax. Previously, it was really possible to remove and then return the vehicle to the register, but now it is impossible. Changes to the Order of the Ministry of Internal Affairs of Russia of 08/07/2013 N 605 combined the concepts of deregistration and termination of registration. Today, cars are removed from the register in the event of:
The basis for starting the procedure is a statement that can be performed by the owner's representative with a certified power of attorney.
If the car is for sale
There is a proven way to get around transport tax by law. If you get rid of the object of taxation, that is, sell the car, you will not need to pay taxes. When a car is sold, the accrual of TN to its former owner stops from the next month, after it ceases to be registered with the seller. But for this to happen guaranteed, the vehicle must be re-registered on time.
The seller is advised to find out exactly after 10 days whether the buyer has re-registered the car. If this is not done, you need to contact the new owner of the vehicle and find out the reason. Otherwise, the seller will have to pay TN further. He has the full right to remove the car from the register on his own, stating that the vehicle has been sold, and presenting a sales contract. Of course, in order to avoid tax on a car, it is worth resorting to such termination of accounting only in cases where it is not possible to contact the buyer or he does not want to register the vehicle for himself.
It is important to remember that the buyer will be able to avoid a fine for untimely registration of the vehicle only within seventy days after the registration of the first monetary policy. It is recommended that you familiarize yourself with the provisions of the Civil Code of the Russian Federation on this issue.
It is possible not to pay TN after deregistration according to the traffic police act, if the car is broken and its operation is impossible. It will not work to refer to the allegedly long downtime due to repairs, even documented.
Calculation of payment does not depend on the use of the vehicle in fact - it is a tax on ownership. Even if you do not use the car for a long time, you will have to pay the tax.
When disposing of a car
You can deregister a car for disposal at any time, without providing a certificate from the tax office. Only documents for the vehicle and the owner's passport are required.
They also have no right to refuse registration. This variant of tax evasion could be considered optimal. However, the latest amendments to the Order of the Ministry of Internal Affairs No.1001 (namely, in clause 5 of the General Provisions) do not allow bypassing the law and temporarily removing the car from the register by writing an application for disposal. As already noted, deregistration and deregistration are now the same thing. That is, in order to deregister, you will have to terminate the registration, and this requires a disposal certificate confirming the destruction of the vehicle.
If the car has a foreign registration
Cars with foreign numbers are not subject to taxation if they are not registered in the Russian Federation, but are temporarily imported. According to the Customs Code of the Russian Federation, you can only drive such a car for no more than six months. Foreigners who have issued a temporary stay and imported a car registered in another state into the Russian Federation can use it for the entire period of stay, but not more than one year.
When renting a car by a legal entity from an employee
There is no need to pay TN for a rented car - this is the owner's obligation. Nevertheless, business leaders are wondering when the company should not pay tax. Of course, if the car is rented. According to Art. 357 of the Tax Code of the Russian Federation, tax payers are considered to be persons on whom the vehicles recognized as objects of taxation are registered.
When renting, ownership is not transferred, so the company is not obliged to pay TN. This is the prerogative of the landlord to whom the car is registered. The tenant's obligations are defined by Articles 644-646 of the Civil Code of the Russian Federation.
If the car is leased
Responsibility for non-payment
If you do not pay TN, penalties will surely follow. The fine can be 20-40% of the tax amount. For each day of delay, a penalty will be charged, and when the total debt exceeds 3,000 rubles, the Federal Tax Service initiates a lawsuit, the case may end with the seizure of property and accounts. Travel abroad will be closed. You will have to pay legal costs and the work of bailiffs. So it is worthwhile to carefully weigh everything and think about what will happen if you do not pay the transport tax.
conclusions
In conclusion, we can say that it is dangerous to cheat with the state. The obligation to pay taxes is enshrined in the Constitution, so such things should not be neglected.
Transport tax - what to pay and what not to pay: video
When a car is sold, when it changes hands, it is transferred along with it and duty to pay transport tax.
Once again, it must be emphasized: the tax is levied exclusively from vehicle owners duly registered.
As soon as the car owner changes, the corresponding changes are made to the traffic police database, then it is synchronized with the register of taxpayers of the Federal Tax Service and subsequently the tax is charged to the new owner.
The calculation is in progress by the number of full months of ownership cars by different faces.
Just remember about the timing of the tax payment - the fiscal authorities charge it with a delay of up to 10 months (in October 2015, you will need to pay the transport tax only for 2014).
That is, some time after the sale of the previous the owner will still receive transport tax notifications for the car sold and must pay for the previous accounting periods when he used the vehicle.
After the death of the owner
The change in the taxpayer for the transport tax may also be associated with a very sad event - the departure of the former owner.
The Internal Revenue Service stops charging vehicle tax in the name of the deceased car owner. But the entire amount of debt on fiscal fees accumulated earlier, will pass to the heirs.
They will be obliged to pay this debt, but only in amounts not exceeding the value of the property received.
The heirs can completely abandon the inheritance, then they will not receive the vehicle and will not have to repay the obligations of the deceased car owner.
Otherwise, when registering the car, all debts of the former owner will be transferred to them.
Deregistered vehicle
Here, too, everything is simple: a vehicle that is taken off the register and does not have an owner, not taxed.
Until the new owner of the car is determined, no one is a taxpayer and does not pay a fee for owning this vehicle. The former owner will pay for the month when the car was removed from the register, vehicle tax for a full month of ownership.
But the further fate of the vehicle will be determined by its next owner, and taxation issues will already concern new car owner.
If the vehicle is not registered
Here the situation is similar - the owner is not specified and no one has to pay tax for the car.
You just need to know that the lack of registration does not allow you to use a car and move freely on the roads.
Car driver without registration with the traffic police will be fined if he does not register the car:
- Within 10 days after purchase.
- Upon expiration of the transit license plates.
It will not be possible to save on paying transport tax by avoiding registering a car. All the same, the month of registration will be taken into account when taxing the new owner in full.
Calculation features
When the owner changes, the month of deregistration and registration is considered complete, respectively, both the seller and the buyer pay transport tax exactly for the month when the deal was made.
In total, the parties will pay 13 months of owning one car, since for the month of the transaction, tax will be charged to both the old and the new owner.
Tax "tails"
Tax problems will arise only if re-registration of the car by power of attorney.
In such a situation, the obligation to pay transport tax remains with the previous owner, but this is logical - the ownership will not be re-registered, and the buyer is considered only a user, but not the rightful owner, so you don't have to pay tax.
Better to avoid possible misunderstandings and make a sale and purchase transaction, as it should - with the conclusion of an appropriate contract and registration of the car on behalf of the newly-made owner.
Then the actual car owner will pay the tax, and not the former owner.
If the transaction was not carried out by power of attorney, but tax notifications continue to come to the previous owner after the expiration of the payment terms for the period of using the car, then you need to act.
In such a situation, it is necessary apply to the Tax Service with a request to exclude the object of taxation from your personal file. An annex to such a statement will be a vehicle sale and purchase agreement.
As a result of consideration of the appeal, the Inspectorate of the Federal Tax Service will exclude from the database references to a car that no longer belongs to you and will recalculate the transport tax debt.
The period of transfer of the car from one owner to another must be accompanied by the transfer of the taxable object from one payer of transport tax to another person. Accordingly, with this transaction the obligation to pay this tax will also pass to the next car owner... Problems and overlaps are possible, but they can be solved.
It is a regional tax, i.e. it is paid to the budget of the constituent entities of Russia on the territory of which it is established.
Who pays transport tax in 2017
Transport tax must be paid to persons on whom registered cars or other vehicles equipped with an engine (motorcycles, scooters, buses, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, snowmobiles, motor boats, jet skis).
Calculation of transport tax for 2016
For individuals, transport tax is calculated by the tax office according to the following formula:
Tax amount = Tax rate x Number of horsepower. x (Number of months of ownership / 12 months)
Tax rates in each constituent entity of the Russian Federation are different, you can find them on this page.
Note: as a rule, in all technical documents for T.S. engine power is indicated in horsepower (HP), but if instead of HP. kilowatts (kW) will be indicated, they must be converted to HP. from the calculation: 1kW = 1.35962 HP
Examples of calculating transport tax
Example 1. Calculation of transport tax for a full calendar year
Object of taxation
Petrov I.A. registered a Mitsubishi ASX passenger car in Moscow. The car's engine power is 140 horsepower.
Tax calculation
35 rubles.
Transport tax in this case is equal to: RUB 4,900(35 rubles x 140 HP).
Example 2. Calculation of transport tax for an incomplete calendar year
Object of taxation
In June 2016, Petrov I.A. took off the register of the previously registered Mitsubishi ASX car in Moscow. The car's engine power is 140 horsepower.
Tax calculation
The tax rate for such a car in Moscow in 2016 is 35 rubles.
Transport tax for 6 months of 2016 will be equal to: RUB 2 450(35 rubles x 140 HP x ½ (6 months / 12 months))
2017 Tax Notice
After calculating the transport tax, the IFTS sends a tax notice to the address of the place of residence, which contains information about the amount of tax, the date of its payment, etc.
Tax notices in 2017 will be sent to residents of Russia in the period from April to September... You can find information on the planned timing of sending notifications to a specific tax authority on this page.
In case of detection erroneous data in the notification, you must write an application to the tax service (the application form is sent along with the notification). After confirming these data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.
Tax notice not received
Many vehicle owners mistakenly believe that if they have not received a notification from the tax office, then the vehicle tax does not need to be paid. This is not true.
On January 1, 2015, a law came into force, according to which taxpayers in case of non-receipt of tax notifications are required to self-report in the Inspectorate of the Federal Tax Service on the availability of real estate objects, as well as vehicles.
The above message with the attachment of copies of title documents must be submitted to the Federal Tax Service in respect of each taxable item once, before December 31 of the next year. For example, if a car was purchased in 2016, and no notifications were received on it, then the information must be provided to the Federal Tax Service Inspectorate by December 31, 2017.
Therefore, if the notification is not received, the FTS recommends to take the initiative and contact the inspection personally (for online appointment, you can use this service).
In the event that a citizen independently notifies that he has a vehicle for which no tax has been charged, the payment will be calculated for the year in which the specified message was submitted. However, this condition is valid only if there was no information about the reported object in the tax office. If the notification for payment was not sent for other reasons (for example, the address of the taxpayer was indicated incorrectly, or it was lost in the mail), then the calculation will be made for all three years.
For failure to submit such a message within the prescribed period, the citizen will be held liable under paragraph 3 of Art. 129.1 and fined 20% of the unpaid tax amount for the object for which he did not submit a message.
note, due to the postponement of the payment of property taxes (no later than December 1), tax notifications for 2016 will be generated and sent, including posted in the "Personal account of the taxpayer for individuals", no later than 18.10.2017. If the user of his personal account wishes, as before, to receive paper notifications, he must notify the tax authority about this. As for individuals who do not have access to the electronic cabinet, notifications will continue to be sent to them in paper form by mail.
Deadline for payment of transport tax
In 2017, a single deadline for the payment of property taxes was established for all regions of Russia - no later than December 1, 2017.
note that in case of violation of the terms of payment of the transport tax, a penalty will be charged on the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority can send the debtor's employer a notice of debt collection at the expense of wages, as well as impose a restriction on leaving the Russian Federation. A fine is not collected from individuals for non-payment of taxes.
You can pay transport tax using a special service on the official website of the tax service.
This requires:
How to find out tax arrears
You can find out if you have tax arrears in several ways:
- By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
- Through the taxpayer's personal account on the official website of the Federal Tax Service.
- With the help of a special service on the Unified portal of public services.
- Through a databank on the official website of bailiffs (only for debtors whose cases are in enforcement proceedings).
The rule on payment of transport tax is extended to all Russian citizens, including residents of the city of Moscow. His government has established benefits for a separate category of individuals and legal entities, which is reflected in regional regulations. The tax rate is determined by the type of vehicle, its power.
General Provisions
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The term "vehicle" means a self-propelled technical vehicle powered by an internal combustion engine.
Its main purpose is to transport people and transport goods of various weights along trackless routes. The right to drive it arises from the date of receipt of the national driver's license.
What it is
The wording "transport tax" means one of the types of compulsory payments established by the legislator. The obligation to pay it has been imposed on car owners since January 1, 2003.
Its accrual is made from the date of registration of the vehicle with the traffic police, which transmits the relevant information to the Federal Tax Service. Funds are contributed to the regional budget in accordance with the instructions, namely the article.
The executive authority of each subject, including the city of Moscow, individually establishes:
- The amount of transport tax.
- Terms of payment of vehicle tax.
- Reporting form.
- Tax incentives.
At the federal level, the object of taxation, the procedure for calculating the tax base, the tax period, and the limits of tax rates are determined.
In the city of Moscow, the vehicle tax rate is per horsepower:
An interested person can familiarize himself with the information he needs on the official website of the Federal Tax Service, where explanations are given about the payment of transport tax and the specifics of the procedure.
Who does it apply to
Its size is determined by the engine power indicator, which is indicated in the vehicle passport or a certificate for registration and actual power.
In some cases, a small difference in data leads to a significant increase in the amount of transport tax.
Many taxpayers are interested in the question of how not to pay transport tax legally for a powerful engine? In accordance with the article, the tax rate may be reduced or increased depending on the engine power and the category of the vehicle by the standard of the constituent entity of the Federation, but not more than 10 times.
One of the ways to reduce its size is to use the privilege provided by the state. Its essence lies in the application of a special coefficient established for various categories of citizens.
They should apply with a statement if the actual power of the vehicle does not correspond to the power specified in the TCP.
To reduce its size, the car owner should:
Together with the application, a general passport and documents for the vehicle, an opinion of an independent expert are submitted. The applicant, as the procedure is completed, must notify the FTS department at the place of residence of the change in data.
Preferential categories
Transport tax exemptions are established in accordance with the instructions of the article.
Each constituent entity of the Federation is endowed with the right to establish them independently, for which they must introduce appropriate norms into local legislative acts. They provide for the grounds for application to taxpayers.
In accordance with the instructions of the article, a vehicle is not subject to taxation, which:
- Specially equipped for a person who has a disability.
- Provided by the local branch of the social security agency to a retired person. A prerequisite is the installation of an engine on it, the power of which is less than 100 hp.
Russian citizens must apply to the territorial office of the Federal Tax Service at their place of residence in order to apply for a transport tax exemption.
It is considered for 10 days, after which a certain decision is made. The privilege is provided for one vehicle, regardless of its capacity and service life.
In the city of Moscow, benefits are established for one vehicle owned by:
| Indicators | Description |
| Veterans and disabled | Great Patriotic War; hostilities that took place in hot spots on the territory of the Russian state and beyond |
| Heroes of the Russian Federation and the former state - USSR | citizens awarded with the Orders of Glory of 3 degrees |
| Former prisoners of places of detention | created by fascist Germany and its allies, if they did not reach the age of majority during their stay in them |
| Persons who participated in the liquidation of the consequences of the Chernobyl disaster | — |
| Disabled persons of groups 1 and 2 | — |
| One of the parents, adoptive parents and guardians of a child recognized as disabled since childhood | including a child declared legally incompetent |
| One of the parents or adoptive parents of a child from a large family | — |
| Vehicle owners | the power of which is less than 70 hp. |
| Persons who participated in tests of nuclear and thermonuclear weapons, liquidation of the consequences of accidents of nuclear installations | on technical means of weapons and military facilities as part of special risk units |
| Persons who have become disabled or received, have suffered from radiation sickness | in the course of carrying out any types of work related to testing nuclear installations and weapons, space technology |
| Special economic zone residents | — |
| Transport companies | engaged in the carriage of passengers on public transport, with the exception of taxis |
Video:
Important nuances
The regulation of general and specific issues regarding the payment of transport tax is carried out by the instructions of Chapter 28 of the Tax Code of the Russian Federation, Articles 356-.
In accordance with them, the tax rate is established by the regulatory enactments of the constituent entity of the Federation, depending on the technical characteristics of the vehicle.
These include:
- Year of issue.
- Engine power.
- Gross Tonnage.
- Category.
- The term of operation is as of January 1 of the current year.
Legal entities must pay transport tax based on the results of the tax period, that is, before February 1 of the current year. The norm is provided for by the instructions of article 363.1 of the Tax Code of the Russian Federation.
They must submit a tax return for the past tax period, drawn up on a uniform form. It was established by order of the Federal Tax Service, which was issued on December 5, 2016.
If the transport tax is not paid in a timely manner or is not paid in full, then the car owner is involved in administrative action. It is expressed in the imposition of a penalty, the amount of which is 20% of its total amount.
Malicious tax evasion entails:
An individual can register a vehicle for a child who has not reached the age of majority. By the provisions of the article, he has the right to participate in tax relations through his legal representative, who are his parents or persons replacing them. They pay transport tax instead of the minor child on his behalf.