In the Nizhny Novgorod region cash, paid against tax liabilities on vehicles, go to regional budget. The authorities have developed tax policy, providing for lower rates for the elderly and other categories of the population.
What is the tariff scale for calculating transport tax in the region, and what benefits can pensioners take advantage of? You will find answers to these questions in this article.
The regional legislative act in the calculation and payment of transport charges is Z No. 71 dated November 28, 2002 “On transport tax". At the regional level this document extends its action to the capital itself (Nizhny Novgorod) and densely populated areas (cities, villages).
Taxpayers for this property are individuals and legal entities on which the equipment of the following categories is officially registered:
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For them, the tax rate is set based on several parameters:
A table has been developed that reveals the tariff scale for transport objects of taxation in the Nizhny Novgorod region, taking into account 1 horsepower:
|
Vehicle type |
Power, hp |
base rate |
| Cars | Up to 45 | 13,5 |
| 45-100 | 22,5 | |
| 100,1-150,0 | 31,5 | |
| 150,1-200,0 | 45 | |
| 200,1-250,0 | 75 | |
| Over 250 | 150 | |
| Motorcycle vehicles and scooters | Up to 20 HP | 9 |
| 20,1-35,0 | 18 | |
| 35,1-40,0 | 27 | |
| Over 40 | 50 | |
| Snowmobiles, snowmobiles | Up to 50 | 25 |
| More than 50 | 50 | |
| Small water transport (boats with a motor, speedboats) | up to 40 | 30 |
| 40,1-100,0 | 50 | |
| Over 100 | 100 | |
| Dimensional water transport (yachts, ships with a sail-motor propulsion system) | Up to 100 | 100 |
| Over 100 | 200 |
Data are given for the equipment used by individuals to a greater extent. Tariffs for other funds can be found on the website of the Federal Tax Service in the Nizhny Novgorod Region or at the local branch.
To calculate the amount of transport tax (TN), you can use the formula:
TN \u003d Basic tariff indicator * Number of horsepower.
For example, if you own a car with a power rating of 151 hp in your passport, your tax liability will be 6,795 rubles.
When purchasing a car or other equipment with high power, the amount of transport tax will increase.
The given data are indicated for vehicles, the cost of which does not exceed 3,000,000 rubles. For expensive cars, higher rates for calculating the amount of tax are applied.
Since transport taxes are an additional cost item for some categories of the population with low incomes, preferential conditions are provided for by regional legislation.
Social support in the form of benefits is provided in the following ways:
The first method is used for socially vulnerable categories of the population and organizations whose activities are in contact with state tasks:
If there are several reasons, benefits can be issued for only one of them. The individual retains the right to choose one ground when considering preferential terms in relation to the object of taxation.
Discounts when making payments to the Tax Service apply to pensioners, disabled people who are not subject to the measure of full exemption from obligations, participants and liquidators of the consequences at the Chernobyl nuclear power plant.
Legal entities and private entrepreneurs are given a 50% discount on gas engine equipment tax. In this case, it is required to confirm the presence of the necessary equipment with appropriate documentation.
With regard to the type of transport for people who have applied for an old-age pension, a reduction in the tax rate by 50% is provided:
Transport, which is characterized by greater power, is subject to taxation in full.
Pension benefits do not apply to other types of vehicles.
If you want to take advantage of the allowance, you must first obtain a pension certificate. This involves contacting Pension Fund at the place of residence with the presentation of a number of documents, the main among which is the work book.
The department will need to fill out an application:
After receiving a pension document, the applicant goes through the following steps:
There are several ways to contact:
All methods are legal. The received application is subject to consideration within 10 days. When choosing to set up an account on the website of the Tax Service, you will first need to go to the branch and request a personal password.
When considering a request for a benefit, the region of registration of the vehicle does not play a role.
The package of documents is attached to the appeal:
The development of preferential conditions for pensioners in the Nizhny Novgorod region involves reducing the costs of this category of the population. By applying for a reduction in the tax rate, the elderly will be able to reduce the expense item in their budget. This advantage is useful when receiving a small pension.
The tax system of the Russian Federation is a combination of all duties and fees that are established by the Tax Code of the Russian Federation and levied by law on taxpayers. This system divided into three levels:
The Tax Code of the Russian Federation consists of two parts: general and special. They explain general principles NS, as well as the relationship between taxpayers and authorities on certain types of duties.
The official and main type of direct contributions that exist in the Russian Federation is personal income tax. To pay it off, it is enough for the taxman to have a notification or receipt from government agencies and pay for it.
This penalty is established by the Law of the Nizhny Novgorod Region dated November 28, 2002 No. 71-Z “On Transport Tax”. For 2018, several changes and edits were made. The penalty and the advance payment must be paid independently to the local budget at the place of registration of the vehicle. Payments are made after notification from the tax authorities and must be made before December 1 of the year following the past duty period. For organizations - until April 15 of the year following the previous payment period.
Important! In the event of a citizen's refusal to assessed contributions fines are calculated in accordance with the established law.
Tax rates are set based on the power of the motor and the type of vehicle. Payment calculations for different TS options (for 2018):
Transport on the streets of Nizhny Novgorod
Why and for whom can taxation on the vehicle be canceled? The following categories of citizens fall under this establishment:
Note! State. employees do not have the right to refuse to register an application. The most important thing is the correct formulation of the goals and grounds for granting benefits.
Almost every year, minor changes are made to this type of taxation. And the amount of payments does not increase significantly, which is good news. These contributions are mandatory for all categories of citizens except beneficiaries, because in case of non-payment, the citizen will be fined.
08.02.2017 Some lawmakers say the bill is not passable Irina Vidonova
The Committee on Transport and Road Facilities of the Nizhny Novgorod Legislative Assembly approved changes to federal legislation abolishing the transport tax. They believe that motorists pay twice - tax and excise included in the price of gasoline. However, Nizhny Novgorod deputies are not optimistic about the adoption of the law at the federal level.
Even if you don't go, you pay Photo: Natalya Burukhina
LDPR deputy Vladislav Atmakhov initiated a draft amendment to the Tax Code of the Russian Federation, which provides for the abolition of the transport tax by increasing excise taxes on gasoline. According to his calculations, prices will rise by 10%, that is, by about 3.5 rubles.
Today, the parliamentarian believes, motorists bear a double burden. Moreover, the transport tax must be paid, even if you do not use a car. The principle of "pay when you go" he considers more fair.
In the Nizhny Novgorod region, there is a large tax shortfall. Local road fund, according to regional government The Federal Tax Service, in six months of 2016, scored only a third of the plan, the total amount of debt amounted to 1.772 billion rubles. In the new version, if adopted, the driver will pay regardless of his desire. In addition, the deputy calculated the savings, there will be no need to keep registers and send out payment notifications, writes NIA Nizhny Novgorod.
Members of the profile commission supported the initiative of Vladislav Atmakhov, but doubted that it would be approved by the State Duma. Which, by the way, is confirmed by the opinion of Dmitry Medvedev, Prime Minister of the Russian Federation.
- It is very difficult to completely abandon the transport tax now, because it will hit the interests of our regions hard. This is approximately 145 billion rubles, and if we lose such a source, then we simply will not have normal roads.
These words, however, were said a year ago, but the situation has not changed since then. Moreover, proposals to abolish the transport tax were made regularly, and four times over the past two years. And in 2009, this option was proposed: the abolition of the tax in exchange for excises. Excises were increased by 2 rubles, but the tax was forgotten.
To become a legislative initiative, the proposal must be approved by a majority of deputies at the next meeting of the Legislative Assembly of the Nizhny Novgorod Region.
The procedure, rates and deadlines for paying transport tax in the Nizhny Novgorod Region for 2019-2020 are established by the Law of the Nizhny Novgorod Region dated November 28, 2002 No. 71-Z "On Transport Tax" (with the corresponding amendments, effective in 2020). It applies to all cities in the region. The administrative center is Nizhny Novgorod. Major cities and towns: Dzerzhinsk, Arzamas, Sarov, Bor, Kstovo, Pavlovo, Vyksa, Balakhna, Zavolzhye, Bogorodsk, Kulebaki, Gorodets, Semyonov, Lyskovo, Sergach, Shakhunya, Navashino, Lukoyanov, Pervomaisk, Uren, Chkalovsk, Vorsma, Volodarsk, Shatki, Ardatov.
Taxpayers-organizations
calculate the amount of tax and the amount of the advance tax payment independently. Tax and advance tax payments are made by taxpayers to the budget at the location of vehicles.Taxpayers that are organizations pay advance payments on transport tax during the tax period no later than:
The deadline for tax payment for taxpayers-organizations is April 15 of the year following the expired tax period.
Deadline for payment of vehicle tax legal entities in the Nizhny Novgorod region in 2020
For reference. Transport tax for 2019 is paid by organizations until April 15, 2020.
citizens pay vehicle tax on the basis of a tax notice sent to tax authority. Individuals no later than December 1 of the year following the expired tax period.
Deadline for payment of transport tax by individuals
Since 2016, the deadline for paying car tax has changed for individuals- Now the tax must be paid before December 01 (previously, the payment deadline was set before October 01).
Individuals must pay transport tax in accordance with the general procedure no later than December 1 of the year following the expired tax period. That is, the car tax for 2019 must be paid before December 1, 2020, for 2020 - before December 1, 2021., and for 2021 - until December 1, 2022. If December 01 is a non-working day, the due date is postponed to the next business day.
The deadline for paying transport tax on a car in the Nizhny Novgorod region in 2020 is until December 01, 2020. (tax paid for 2019)
Failure to pay the tax on time entails the accrual of penalties in accordance with applicable law.
Tax rates for transport tax for 2020-2019 in the Nizhny Novgorod region are set depending on the engine power, jet engine thrust or gross tonnage of vehicles, vehicle categories per one horsepower of the vehicle engine power, one kilogram of jet engine thrust force, one register tonne of a vehicle or unit of a vehicle in the following quantities:
|
Name of objects of taxation |
Tax rate (in rubles) for 2015-2019, 2020 |
|
Cars |
|
|
up to 45 hp (up to 33.08 kW) inclusive |
|
|
over 45 hp up to 100 hp (over 33.08 kW to 73.55 kW) inclusive |
|
|
Motorcycles and scooters with engine power (per horsepower): |
|
|
up to 20 hp (up to 14.7 kW) inclusive |
|
|
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive |
|
|
over 35 hp up to 40 hp (over 25.74 kW to 29.42 kW) inclusive |
|
|
over 40 hp (over 29.42 kW) |
|
|
Buses with engine power (per horsepower): |
|
|
up to 200 hp (up to 147.1 kW) inclusive |
|
|
over 200 hp (over 147.1 kW) |
|
|
Trucks with engine power (per horsepower): |
|
|
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive |
|
|
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive |
|
|
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive |
|
|
over 250 hp (over 183.9 kW) |
|
|
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (with each horsepower) |
|
|
Snowmobiles, snowmobiles with engine power (per horsepower): |
|
|
up to 50 hp (up to 36.77 kW) inclusive |
|
|
over 50 hp (over 36.77 kW) |
|
|
Boats, motor boats and other water vehicles with engine power (per horsepower): |
|
|
up to 40 hp (up to 29.42 kW) inclusive |
|
|
over 40 hp up to 100 hp (over 29.42 kW to 73.55 kW) inclusive |
|
|
Yachts and other motor-sailing vessels with engine power (per horsepower): |
|
|
up to 100 hp (up to 73.55 kW) inclusive |
|
|
over 100 hp (over 73.55 kW) |
|
|
Watercraft with engine power (per horsepower): |
|
|
up to 100 hp (up to 73.55 kW) inclusive |
|
|
over 100 hp (over 73.55 kW) |
|
|
Non-self-propelled (towed) ships for which the gross tonnage is determined (per each registered ton or unit of gross tonnage, if the gross tonnage is determined without indicating the dimensions) |
|
|
Airplanes, helicopters and other aircraft with engines (per horsepower) |
|
|
Aircraft with jet engines (per kilogram of thrust force) |
|
|
Other water and air vehicles without engines (per vehicle unit) |
Note,when levying car tax apply increased vehicle tax rates for expensive cars worth more than three million rubles.
Attention: due to the fact that the final tax amount depends on the category and brand of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the power of the car by the tax rate (taking into account the multiplying factors for expensive cars).
The legislation of the region establishes preferential categories of citizens and organizations that are exempt from paying tax or pay it in a smaller amount. Let's figure out who does not pay transport tax in Nizhny Novgorod and areas.
Preferential transport tax rates
For pensioners (persons of pre-retirement age), the disabled, participants in the liquidation of the consequences of the Chernobyl disaster, citizens exposed to radiation as a result of the Chernobyl disaster, citizens exposed to radiation as a result of the accident at the Mayak production association and the discharge of radioactive waste into the Techa River, and citizens from special risk units - owners of motorcycles and cars with engine power up to 150 hp, motor boats with engine power up to 30 hp. inclusive - the tax rate per horsepower is reduced by 50 percent. In case of exceeding the specified in this paragraph limit value engine power of the corresponding vehicle, the tax is paid on a general basis.
For organizations and individual entrepreneurs for vehicles equipped to use natural gas, the tax rate per horsepower is reduced by 50 percent. This benefit provided at the request of the taxpayer on the basis of a document confirming that the vehicle is equipped to use natural gas fuel.
For organizations and individual entrepreneurs in terms of vehicles engaged in international transportation to non-CIS countries, the tax rate per horsepower is reduced by 50 percent.
The following are exempted from transport tax:
The exemption is granted at the request of the taxpayer. If the taxpayer has the right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer.
Prepared by "Personal rights.ru"
tax on vehicle for physical person must be paid no later than December 3 of the current year for the previous taxable period(Article 363 tax code Russian Federation). For example: the tax for 2017 must be paid no later than December 3, 2018.
Information about taxes is sent to the Auto Help Center website from the State Information System on State and Municipal Payments (GIS GMP). Immediately after payment, the user receives a confirmation in the form of a bank receipt to the specified email. All payments are made on the side of the certified system and are completely safe, about security.
If a previously paid tax is displayed on the site, this means that the State Information system on State and Municipal Payments (GIS GMP), from which we receive information, has not yet deleted payment information from its database. Information will be deleted only after confirmation from the Federal Tax Service of Russia. Confirmation usually takes 10 - 30 days. All this time, accruals will be displayed in the search results both on our site and on other sites. At the same time, it is important to know that, according to the law, the tax is considered paid off immediately after the payment is made.
You can pay taxes and interest at the same time. However, since tax payments are officially processed tax service(FTS) from 2 to 4 weeks, during this period the penalties continue to accrue and you need to check your taxes after some time and pay the accrued penalties.
You need to know that according to the TIN for individuals, you can find out information on expired taxes that were not paid within the period established by law. By a unique identifier (UIN) or document index (located at the top of the receipt), you can only find out about current accruals.
