29.11.18 154 435 17
Ekaterina Miroshkina
paid taxes
The owner of a Ford Focus from Moscow will pay about three thousand rubles, for a Peugeot 408 in Bryansk they will charge a little more than two thousand, and for a Toyota Camry in Khabarovsk they can count almost 15 thousand in tax.
The vehicle tax is one of three property taxes to be paid by citizens. Firms also pay it, but they have their own terms and conditions.
Transport tax - regional. This means that taxpayers' money does not go to federal budget but remain in the regions. Then they are spent on the construction of roads, schools, hospitals, the salary of the governor and more. some important for the region, republic or edge of the target. This tax does not go to the maintenance of the army, maternity capital or the payment of seniority pensions.
Vehicle tax is paid by the owners of vehicles. That is, not those who actually drive a car or a motorcycle, but those for whom this property is registered according to documents.
This tax is charged to the owners of such vehicles:
There are modes of transport for which tax is not charged. For example, if the car is specially equipped for a disabled person. Or if the car has less than 100 horsepower and was bought through Social Security. There is no tax on a rowboat and a milk carrier either.
Vehicles must be registered. For example, when buying a car, the new owner draws it up for himself. He does not just sign a sales contract with a car dealership or former owner, but goes to the traffic police and says: “Now I am the owner of the car, fix it.” And the traffic police fixes.
After that, within 10 days, information about the change of ownership gets to the tax office. Now they know there: the car no longer belongs to that person, but belongs to this one. This means that we will now charge the transport tax for this car to the new owner. If the car was sold in the middle of the year, then the tax will be charged to both owners. Everyone will pay for the period when he was the owner.
Owners of cars, motorcycles and yachts do not need to calculate the transport tax themselves. For individuals, this is done by the tax office. She herself finds out what belongs to whom from the transport, what engine power the car has and how long it has been with the owner. Each year, the amount of the tax is indicated in the notice.
A tax notice is sent to the taxpayer by mail or through a personal account on the nalog.ru website. You just need to pay the amount indicated there, and you don’t have to count anything. But this applies only to individuals: the company calculates the transport tax itself, pays it more than once a year, and even submits a declaration.
When calculating transport tax The inspection takes into account the following indicators:
All this is taken into account automatically. But it’s still worth checking tax notices: what engine power is indicated there, is there a long-sold car, and for how many months the tax has been charged.
If you want to know how much you will have to pay for a particular car, use the calculator on the nalog.ru website - everything has already been taken into account there.
Each region decides for itself how its residents will pay the transport tax. The tax code has general rates for everyone, but they can be changed, for example, reduced or increased by ten times.
Usually the rate depends on the engine power. Every horsepower is worth some rubles. Another rate can be set depending on traction, capacity, and even just per vehicle unit.
Transport tax rates can be differentiated. This means that the rate depends on the year of issue. For example, two owners have a car of the same capacity, but you have to pay more for an older one.
The tax rate is also visible in the calculator.
You can check all transport tax rates for different cars, motorcycles and yachts on the website of the Federal Tax Service: there is background information for each region and law numbers.
If the region has not set its own rates, then they use those specified in the tax code. But federal rates are much lower than regional ones. For comparison: according to the tax code for a car with a capacity of 200 horsepower, the rate is 5 rubles, and the actual rate for such power in Moscow is 50 rubles, in Khabarovsk - 30 rubles, and in Bryansk - 40 rubles. The regions use the opportunity to increase base rates to the full extent.
Engine power
Rate for 1 liter. With.
12 R
100.01-125 l. With.
25 R
125.01-150 l. With.
35 R
150.01-175 liters. With.
45 R
175.01-200 l. With.
50 R
200.01-225 l. With.
65 R
225.01-250 l. With.
75 R
250.01-∞ l. With.
150 R
Engine power
Rate for 1 liter. With.
10 R
100.01-150 l. With.
34 R
150.01-200 l. With.
49 R
200.01-250 l. With.
75 R
250.01-∞ l. With.
150 R
For expensive cars, transport tax has to be paid with a multiplying coefficient:
transport tax = amount of transport tax calculated according to general rules× multiplier.
Individuals themselves consider average cost and you don't need a multiplier. The Federal Tax Service will do everything for them and indicate the amount of tax payable in the notification. It will be calculated on the basis of information provided to the tax authorities from the traffic police.
Organizations calculate the amount of tax and the amount of the advance tax payment on their own. They themselves will have to consider which coefficient to apply to each vehicle.
The cost of a car is not the only condition for applying a multiplying factor. The age of the car is also important. For example, if the cost of a passenger car is 3.5 million rubles, a multiplying factor of 1.1 will be applied to the tax calculation for 3 years. But after 3 years, the increasing coefficient will not be applied. The calculation of the term begins with the year the car was manufactured from the assembly line and ends with the year for which the tax is paid.
The average cost is 3-5 million rubles
passed since the year of issue
no more than 3 years
coefficient
The average cost is 5-10 million rubles
passed since the year of issue
no more than 5 years
coefficient
The average cost is 10-15 million rubles
passed since the year of issue
no more than 10 years
coefficient
Average cost 15-∞ million rubles
passed since the year of issue
no more than 20 years
coefficient
The list of cars to which multiplying coefficients are applied is posted by the tax authorities and the Ministry of Industry and Trade on their websites. This list is updated every year no later than 1 March.
Until December 3, the accrued amounts can only be checked in the taxpayer's personal account or in paper receipts. When the payment deadline has passed, the accruals will be considered a debt. Then they will appear:
You can also pay off your debts right away. But after a few days you need to check again, because there may be a penalty that was reflected later. Sometimes even due to one ruble of underpayment tax blocks a bank account, and at the most inopportune moment.
The transport tax for 2019 will not be written off under the amnesty. This law covers only the tax that was accrued for 2013, but it was not paid. These amounts should have already been written off: the tax office does it itself, without statements and documents. The transport tax, even for 2014, no longer falls under the amnesty. Over the next few years, even more so.
Today you can use one of the legal grounds and not pay taxes on cars. How to avoid the annual fee for your four-wheeled iron "horse"?
There is a certain sense in calculating the transport tax: by contributing considerable amounts to the budget, motorists allegedly compensate for depreciation pavement. At first glance, the calculation may seem fair, but the quality of roads in the country, despite the annual revenues to the treasury, is not improving. Highways, highways and city roads are still in a deplorable state. Besides, Russian government introduced fuel excises, which already include transport charges. Hence the question of whether it is necessary to pay car tax twice is quite logical.
Every citizen who has purchased a new or used car is required to annually pay local budget collection. The periods of taxation are counted from the moment the vehicle is registered with the traffic police. To understand whether you need to pay car tax, you should read Chapter 28 of the Tax Code of the Russian Federation (Articles 356-363). From tax code it follows that every owner of the vehicle is obliged to pay annual fees, regardless of whether his car is in good condition, whether it really exists, whether it is disassembled for spare parts, is constantly operated by the owner or is in the garage.
The amount of duty in Russia depends on several criteria:
The amount of the payment is set by the municipalities, so even in neighboring regions the amount of tax on the same car may differ. To find out how much car tax is paid, you need:
To get the exact amount of the tax levy, you need to multiply tax rate operating in the region, on the engine power indicator, expressed in horsepower. Then the result is multiplied by the multiplying factor and the period of car ownership.
Every citizen of the Russian Federation must pay car tax. This fee is mandatory for all Russians, and in case of delay or non-payment, fines and penalties will be charged to the taxpayer.
There are several legal ways don't pay taxes on cars. As a rule, this applies to citizens who, according to different reasons failed to register the vehicle in MREO or deregister. A citizen has the right not to pay an annual fee even if his car is stolen or stolen, while the very fact of theft is recorded by law enforcement agencies. After the theft is reported, the tax ceases to accrue.
You should also think about how not to pay taxes on a car if incorrect information is indicated in the vehicle passport. In this situation, the owner of the car should report the discrepancy to the tax office at the place of residence or file a corresponding claim with the court.
Russians who are engaged in private entrepreneurial activity, the state has provided a number of preferences, including in the field of taxation. For example, individual entrepreneurs who use personal cars in their work are exempted from paying transport tax.
Our country cares about the socially unprotected segments of the population. For example, families with many children, WWII veterans, Heroes of the USSR and the Russian Federation, disabled people do not pay car tax, and other categories of citizens are given a significant discount on annual payment. These include:
In the regions, the list of beneficiaries may be supplemented by other categories. At the same time, local authorities usually set a number of conditions for those who may not pay taxes on cars, such as in Kemerovo region. Here, pensioners and disabled people of the third group are exempted from this duty, but on condition that the car is the only one owned and its engine power does not exceed 250 hp. With.
Article 358 of the Tax Code of the Russian Federation presents types of equipment for which you do not need to pay an annual fee. Among them are rowing boats, sea and river fishing boats. There is also no need to pay an annual fee to persons with disabilities. Do people with disabilities pay car taxes? An affirmative answer can only be given if we are talking about small cars with a capacity of not more than 100 hp. With. Car owners who carry out the transportation of disabled people are also exempted from paying the duty.
One way to save on annual taxes is to constructively change the engine by reducing power and modifying the car's electronic control. To carry out such a technical manipulation, permission from the traffic police will be required. As soon as it is received, you can contact the service station. However, it should be borne in mind that the cost of such an operation is several tens of thousands of rubles, so changing the engine power is not always an appropriate solution.
If the engine power of the car does not exceed 70 horsepower, you do not need to pay tax on it. The information specified in the TCP is taken into account. The owner of a car, which is registered to the company under a leasing agreement, is also exempt from paying the annual fee. However, in this case, the transport tax is often included in the lease payments along with interest.
No tax is paid for agricultural vehicles, including milk trucks, tractors, livestock trucks, and equipment involved in road repair work. Since 2015, heavy vehicles have joined this list, regardless of who owns them - a legal entity or an individual. We are talking about machines weighing 12 tons or more. Such cars are included in a specialized register as a technique that causes damage to roads, so their owners pay fixed amounts in excess of the standard vehicle tax on cars.
As noted, the amount of the transport fee depends on the region where the owner lives. To date, the highest taxes are paid by Muscovites - the average rate is 35 rubles. In the Yaroslavl region, the same figure is 28 rubles, in Voronezh - 20 rubles, in Kemerovo - 14 rubles, and in Chukotka - 7 rubles.
Due to the difference in tax rates, some car owners go to the trick and register the car with the traffic police not in the region where they permanently reside, but in the one where the tax rate is lower. However, this way to save is not always effective.
The current legislation does not prohibit citizens from registering vehicles in any region of Russia, without reference to the place of residence. Moreover, data on the new owner is still sent to the Federal Tax Service at the place of permanent residence of the latter. Based on this, the tax is calculated at the rate established in the region of residence of the owner, and not the registration of the car.
Owners of expensive cars can also try to reduce the amount of payment to the state treasury. The luxury car tax is calculated using a different formula, using a multiplier. This category includes vehicles whose value exceeds 3 million rubles.
When calculating the duty, the tax authorities take into account the make and year of manufacture of the car. Since 2015, the Ministry of Industry and Trade of the Russian Federation has been publishing a list of expensive cars for which higher tax rates apply. There are hundreds of models on this list. For example, one of them is the Ford Explorer Sport (2016) with an engine power of 345 hp. With. Annual tax for such a car will be about 55-60 thousand rubles, but this is not the limit. For some models such as BMW M6, Rolls-Royce Dawn or Bentley Flying Spur, the maximum coefficient is applied, so the duty on such cars can reach 200-300 thousand rubles.
When calculating the duty, the technical serviceability of the car and its price under the sale and purchase agreement between individuals are not taken into account. If the car was sold for less or was involved in a serious accident, but is on the list, the tax on it is still calculated with an increased coefficient. Sometimes officials include in this list models that have not been produced for a long time.
Given the stability of inflation, experts predict an inevitable increase in the cost of luxury vehicles, and with them the current coefficients. To reduce the amount of tax on expensive cars, buyers are advised to use the following methods:
Before buying a luxury car, it is advisable to calculate the amount of tax in advance and include it in annual budget families.
When the owner of the vehicle changes, the vehicle is re-registered. As long as the previous owner is listed in the traffic police databases as the owner of the sold car, transport tax will be charged in his name. If the new owner of the car is in no hurry to go through the registration procedure, the previous owner can protect himself from unnecessary expenses. In order not to receive payments from tax office, you need to come to the traffic police yourself with a contract of sale and write an application in the form that the inspector will give. Information about the change of owner of the traffic police will be transferred to the Federal Tax Service. After that, the car will no longer be registered as a citizen.
It is necessary to make contributions not only for the objects of the sale and purchase agreement, but also for property received as a gift, by inheritance or as a lottery prize. Do I need to pay car sales tax? Yes, but not in all cases.
Regardless of the grounds on which the car became property, the owner must have documents confirming the legality of the acquisition, and an act appraised value cars. By the way, the choice of the tax rate depends on the last paper.
Before calculating the amount of the fee, you should make sure for sure whether you need to pay tax on the sale of a car in a particular case. If, nevertheless, the car falls under taxation requirements, it is advisable for the seller to take care of filling out the 3-NDFL declaration in advance. The question of whether to pay tax on a sold car should not arise if the car has been owned by the seller for less than three years. At the same time, even the car that was bought at the expense of credit funds is taxed.
As a rule, a transaction between two citizens (seller and buyer) is carried out on a private level. Despite the absence of a fiscal receipt, the seller is obliged to draw up a declaration and pay income tax in the amount of 13% of the cost movable property, exceeding 250 thousand rubles. At the same time, there are several conditions under which a citizen is exempted from paying the fee. You need to find out about them in advance so as not to break the law and competently sell a car.
What taxes to pay if, for example, the car has been owned by the seller for more than three years? None. A car is exempt from taxation if it is sold at a price lower than the original cost, that is, in the absence of profit from the transaction. When selling a car, you need to pay tax only when its value exceeds 250 thousand rubles. The presence of at least one of these conditions is sufficient for the former owner to receive a tax benefit.
The duty is paid if the cost of the car exceeds 250 thousand rubles. If the price of the car is lower, a zero rate is applied. To date, two methods are used to calculate tax on the sale of a car:
Let us give an example of the calculation of the fee for both schemes. The car was bought from a private person in 2016 for 500 thousand rubles. A year and a half later, the owner put it up for sale for 570 thousand rubles. The difference in cost is 70 thousand rubles. Multiplying it by 0.13, you get 9100 rubles. This amount must be paid after the transaction as an income tax.
Using the deduction method to calculate the tax, you get the amount of 41,600 rubles. ((570 thousand - 250 thousand) x 13%). The cost method is more profitable, but it is not universal. It can only be used once per calendar year, so this option is not suitable for car dealers.
The rate for calculating the duty on renting a car (what taxes to pay should be known to every owner who plans to earn money by providing his vehicle for use by other persons) depends on the terms of the lease agreement. For individual entrepreneurs the amount of tax is determined by the current system of taxation. For example, for individual entrepreneurs who use a simplified tax regime, the rate is 6%. For individuals who receive income from the lease of property for temporary use to other persons, the fee is calculated at the standard rate of 13%.
Vehicle rental can be with or without a crew. In the first case, the obligation to maintain the car falls solely on the lessor, in the second - on the lessee. The amount of tax does not depend on the type of lease and is paid according to the scheme described above.
When do you have to pay car tax? This question worries most taxpayers. In order not to violate tax discipline, payment of the transport duty must be made before December 1 in the year following the reporting one.
For legal entities There is no clear rule until what date to pay car tax. All organizations pay the fee according to an individual schedule, in different periods. This is explained by the fact that for companies, the deadlines are set by municipalities, based on the field of activity. At the same time, no organization has the right to pay taxes for cars later than February 1 of the year following the reporting year.
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.
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, motor sledges, motor boats, jet skis).
For individuals, the transport tax is calculated by the tax service according to the following formula:
Tax amount = Tax rate x Horsepower. x (Number of months of ownership / 12 months)
Tax rates in each subject of the Russian Federation are different, they can be found 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 H.S. kilowatts (kW) will be indicated; they must be converted to HP. from the calculation: 1kW = 1.35962 HP
Petrov I.A. registered a passenger car Mitsubishi ASX in Moscow. The engine power of the car is 140 horsepower.
35 rubles.
The transport tax in this case is equal to: 4 900 rub.(35 rubles x 140 HP).
In June 2016 Petrov I.A. deregistered the previously registered Mitsubishi ASX car in Moscow. The engine power of the car is 140 horsepower.
The tax rate for such a car in Moscow in 2016 is 35 rubles.
The transport tax for 6 months of 2016 will be equal to: 2 450 rub.(35 rubles x 140 HP x ½ (6 months / 12 months))
After calculating the transport tax, the IFTS sends a tax notice to the address of the place of residence, which contains information on the amount of tax, the deadline for payment, etc.
Tax notices in 2017 will be sent to residents of Russia from April to September. You can find information on the scheduled deadlines for sending notifications to a particular tax authority on this page.
In case of detection erroneous data in the notification, it is necessary to 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.
Many vehicle owners mistakenly believe that if they do not receive a notification from tax service then you don't have to pay shipping tax. This is not true.
On January 1, 2015, a law came into force, according to which taxpayers in the event of non-receipt of tax notices are obliged to self-report to the IFTS on the availability of objects real estate as well as vehicles.
The above message with copies of title documents attached must be submitted to the Federal Tax Service in respect of each object of taxation once before December 31 of the next year. For example, if a car was purchased in 2016, and no notifications were received for it, then information must be provided to the IFTS by December 31, 2017.
Therefore, in case of non-receipt of a notification, the Federal Tax Service recommends taking the initiative and contacting the inspection personally (you can use this service to make an appointment online).
In the event that a citizen independently reports that he has a vehicle for which tax has not been charged, the calculation of the payment will be made for the year in which the specified report was submitted. However, this condition is valid only if there was no information about the reported object in the tax office. If the notice for payment was not sent for other reasons (for example, the taxpayer's address was incorrectly indicated, 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 in the amount of 20% of the unpaid tax amount, for the object for which he did not submit a report.
note, due to the postponement of the deadline for paying property taxes (no later than December 1), tax notices for 2016 will be generated and sent, including posted in the "Personal Account of the Taxpayer for Individuals", no later than 10/18/2017. If the user of the personal account wishes, as before, to receive paper notifications, he must be notified of this. tax authority. As for individuals who do not have access to electronic office, notices to them will continue to be sent in paper form by mail.
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 fine 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 will be charged on the amount of the arrears. In addition, the tax authority may send the debtor's employer a notice of debt collection at the expense of wages, as well as impose restrictions on exit from the Russian Federation. Individuals will not be charged a penalty for non-payment of taxes.
You can pay the transport tax using a special service on the official website of the tax service.
For this you need:
You can find out if you have tax debts in several ways:
Answering the question “how not to pay car tax?”, First of all, it is worth mentioning the beneficiaries.
Legislation (Article 407 of the Tax Code of the Russian Federation) provides for a list of privileged categories of citizens who are eligible for exemption from transport tax. These categories include:
Exemption from transport tax for pensioners also exists, but on condition that the engine power of the car does not exceed 100 hp. With. If this figure is higher, only power that exceeds this limit is taxed (i.e., at 120 hp, only 20 hp is calculated).
The category of parents with many children raises the most questions: the legislation does not establish a single norm that, with a certain number of children, would allow parents to be called large. In different regions (depending on the birth rate), parents with many children can be considered a husband and wife, whose number of children is 3 (for example, in Moscow), 4 (Kemerovo, Republic of Bashkiria) or 5 ( Krasnoyarsk region, Chita) children.
Important! In certain regions, the list of those who may not pay the transport tax also includes disabled people of the third group.
Attention! When re-registering a car to a relative, friend or other person, the owner of the car must be 100% sure of the person in order to avoid theft of the car in case of dishonesty of the future owner of the vehicle.
The amount of transport tax is determined not by a specific city of registration of a car, but by the region in which the owner of the car is registered. The most profitable regions in this regard are:
The procedure after the change of registration begins with the deregistration of the car - TN is paid by the owners of cars registered with the traffic police. For deregistration, there must be a reason, for example, the disposal of a car. The car that the owner allegedly wants to dispose of must be:
Owners of cars with foreign numbers are included in the list of those who have the right not to pay transport tax. TN must be paid in the state in which the car was registered. It follows from this that citizens of another country or persons driving a car on foreign numbers by proxy are exempted from paying VAT in Russia. In the latter case, it is allowed to use the car on the territory of the Russian Federation for six months - after 6 months, you must register the car in Russia, or cross the border with the country of registration of the car.
Until 2013, car owners could deregister vehicles and receive TRANSIT numbers along with permission to use a car on the territory of the Russian Federation within 20 days. But many car owners used their motor vehicles on transit numbers and after the allowed period has expired, so since 2013 the registration rules have changed.
Now transit numbers are issued when calling a car from the Russian Federation to another country, after the sale to the owner from this country. Only on this basis, transit numbers can be obtained from the traffic police - when deregistered on other grounds, "Transit" is not issued.
Reference. Such deregistration implies the mandatory surrender of old signs - otherwise the latter are put on the wanted list.
When using an unregistered car on the roads of the Russian Federation, fines are imposed on the citizen-owner of this car in the amount of 500 to 800 rubles, and for repeated violation- 5,000 rubles.
Also removed from the driver driver's license for 1-3 months.
TN payment is not charged if a citizen removed the car from the register within 10 days after its sale. That is, in order to be exempted from paying transport tax, it is necessary to submit an application to the traffic police to terminate the registration of the vehicle in connection with its alienation.
Do I have to pay vehicle tax if my car is stolen? According to Art. 358 of the Tax Code of the Russian Federation, it is not necessary to pay for stolen vehicles. However, the owner of such a car must apply to the police department with a statement about the theft of a car and obtain a certificate of theft. The latter is issued after the initiation of a criminal case.
In the application for theft, you must specify the following data:
Also, the application must indicate that the applicant is familiar with Article 306 of the Criminal Code of the Russian Federation, and in particular with criminal liability for knowingly false denunciation.
With a certificate of theft, you will need to go to the tax office.
The result of the entire procedure will be the non-accrual of TN during the period of search by the police.
Each car owner can hope that if the tax is not paid and the letters from NI (the tax office is the authority where any new car owner must pay transport tax) are ignored, the debt can be written off. But what happens if you do not pay transport tax?
Now every debtor has a chance to qualify for a tax amnesty, but this can happen to a citizen whose debt was formed before the end of 2015. With an amnesty, the debt is written off along with the accrued interest. But to the question “is it possible not to pay transport tax if the debt has been accrued since 2016?”, There is no answer yet, because. it is not known whether there will be a next wave of amnesties.
A person who has bought a car on lease does not have to pay tax - it is paid by the person in whose name the car is registered, i.e. - Leasing company. But the exemption is valid only until the expiration of the leasing contract.
As you can see, there are many loopholes that allow you to figure out how not to pay car tax without breaking the law.
There are methods that carry the risk for the car owner to be fined or even lose their license - such methods are unreliable and usually incur even more costs than simply paying the tax. If a person still does not want to pay the state, it is better to do it according to the law, using the following methods:
Knowing the law will allow you to know exactly how to bypass the transport tax, get away with it and save money. cash, therefore, before you start reissuing, it is better to familiarize yourself with legislative framework and be sure of your success.
