Article 358 of the Tax Code of the Russian Federation. Objects of taxation by transport tax. Vehicles subject to taxation

The material was prepared by a group of consultants and methodologists of JSC "BKR-Intercom-Audit"

GENERAL PROVISIONS

Article 358 of the Tax Code of the Russian Federation provides a list of vehicles that are subject to taxation transport tax. In fact, this list includes vehicles for which tax was previously paid from vehicle owners and property tax for individuals. By type of transport we can distinguish three groups objects of taxation:

motor vehicles;
water vehicles (motor ships, yachts, sailing ships, boats, motor boats, towed vessels and others);
air vehicles (airplanes, helicopters and others).

All of the above vehicles must be registered in the manner prescribed by law. Before state registration they are not subject to taxation.

"According to the provisions of Article 11 of the Code, the institutions, concepts, terms of civil and other branches of legislation of the Russian Federation used in the Code are used in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Code. At the same time, specific concepts and terms of legislation on taxes and fees are used in the meanings defined in the relevant articles of the Code.

The concept of “vehicle” for the purposes of applying Chapter 28 of the Code is defined in Article 358 of the Code. According to this article of the Code, vehicles are understood, in particular, cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats , jet skis, non-self-propelled (towed vessels) and other water and air vehicles.

In the case under consideration, it is necessary to take into account that the concept of “vehicle” used in Chapter 28 of the Code is broader than established All-Russian classifier fixed assets OK 013-94 (OKOF) (code 15 0000000 "Transport vehicles"), and is used only for tax purposes. This position is confirmed by the fact that, in accordance with clause 2 of Article 358 of the Code, tractors and self-propelled combines registered only for agricultural producers and which, in accordance with the above-mentioned Classifier, are accounted for under code 14 0000000 "Machinery and equipment" are excluded from the object of taxation by transport tax ". However, tractors and combines registered for other categories of individuals and legal entities, in in this case are treated as vehicles for tax purposes.

Thus, OKOF can be applied for the purposes of transport tax only subject to the norms established by Chapter 28 of the Code.

In accordance with the OKOF, tractors are classified as "Machinery and Equipment", which is the basis for recognizing them as vehicles for the purposes of applying Chapter 28 of the Code and, accordingly, the object of transport taxation under the category "other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar track." Pneumatic hydraulic lifts should also be included in this category of vehicles.

The following are not subject to taxation in relation to all types of vehicles:

Vehicles belonging to federal executive authorities on the right of economic management or operational management, for which military and (or) service equivalent to it is legally provided. At the same time, military service is understood as a special type of federal civil service performed by citizens in government agencies, a list of which is given in Article 2 of the Federal Law of March 28, 1998 No. 53-FZ “On Military Duty and military service":

"Article 2. Military service. Military personnel

Military service is a special type of federal public service performed by citizens in the Armed Forces of the Russian Federation, as well as in the internal troops of the Ministry of Internal Affairs of the Russian Federation, in the civil defense troops (hereinafter referred to as other troops), engineering, technical and road construction military formations under federal bodies executive power (hereinafter referred to as military formations), the Foreign Intelligence Service of the Russian Federation, authorities federal service security, federal body for special communications and information, federal bodies state protection, the federal body for ensuring mobilization training of state authorities of the Russian Federation (hereinafter referred to as the bodies), military units of the federal fire service and special formations created for wartime, as well as foreign citizens in the Armed Forces of the Russian Federation, other troops, military formations and bodies."

In the Letter of the Ministry of Taxes and Taxes of the Russian Federation dated October 1, 2003 No. NA-6-21/1017@ "On the procedure for applying subparagraph 6 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation" with reference to the above article of the Federal Law of March 28, 1998 No. 53-FZ "On military duty and military service" it says:

"In addition, in the Resolution Constitutional Court of the Russian Federation dated December 26, 2002 No. 17-P, service in the internal affairs bodies of the Russian Federation, the State Fire Service, in institutions and bodies of the penal system, in the federal tax police is considered as a service similar to military service within the meaning of Article 37 (Part 1 ) and 59 of the Constitution of the Russian Federation in conjunction with its articles 32 (part 4), 71 (point "m"), 72 (point "b" of part 1) and 114 (points "d", "f").

Based on the above, in accordance with subparagraph 6 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation, vehicles registered, in particular, with divisions of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of Emergency Situations of Russia, institutions and bodies of the criminal executive are not subject to transport tax. systems and bodies for control over the circulation of narcotic drugs and psychotropic substances."

Note!

The benefit provided for by subparagraph 6 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation applies only to vehicles owned by federal executive authorities where military and (or) equivalent service is provided. The benefits do not apply to persons serving in the military in these bodies, and these persons in respect of the vehicles registered for them pay the transport tax in the general manner.

In the Letter of the Ministry of Finance of the Russian Federation dated March 3, 2006 No. 03-06-01-02/09, attention is drawn to judicial practice, in particular on the Resolutions of the Federal Antimonopoly Service of the North-Western District of August 11, 2005 in case No. A42-13441 / 04-20, of October 14, 2005 in case No. A13-1616 / 2005-05, of October 28, 2005 in case No. A42-871 / 2005-20, from which it follows that institutions subordinate to the Ministry of Defense of the Russian Federation and unitary (state) enterprises that are independent legal entities, do not belong to federal executive authorities and must pay transport tax in respect of vehicles owned by them under the right of operational management or economic management in the manner prescribed by Chapter 28 of the Tax Code of the Russian Federation. A similar opinion is contained in the Letter of the Ministry of Finance of the Russian Federation dated April 10, 2006 No. 03-06-04-04/12.

Wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the bodies of the Ministry of Internal Affairs of the Russian Federation, carrying out work to investigate and solve crimes, including thefts of vehicles.

Taxpayers, in the event of theft of a vehicle, submit tax authority document confirming the fact of theft(return) of the vehicle.

About what vehicles in relation to specific land, water and air vehicles, we will consider below in the relevant sections.

OBJECTS OF TAXATION IN RELATION TO GROUND VEHICLES

VEHICLES SUBJECT TO TAXATION

The objects of taxation on land vehicles are cars, motorcycles, scooters, buses, motor sleighs, snowmobiles and other self-propelled vehicles, and pneumatic and tracked mechanisms.

In accordance with the "All-Russian Classifier of Fixed Assets" OK 013-94, approved by the Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359 (hereinafter - OKOF), self-propelled vehicles are classified as bulldozers(code 14 2924020), which is the basis for recognizing bulldozers for the purposes of applying Chapter 28 of the Tax Code of the Russian Federation as vehicles and, accordingly, subject to transport taxation. This conclusion is contained in the Letter of the Ministry of Finance of the Russian Federation dated August 25, 2004 No. 03-06-04-04/01.

The objects of taxation of transport tax are: trucks, purchased as components and registered in the prescribed manner with the traffic police, as stated in the Letter of the Ministry of Finance of the Russian Federation dated May 6, 2006 No. 03-06-04-04/15 “On the issue of calculation and payment of transport tax.”

To the list of ground vehicles For tax purposes, transport tax does not include:

trolleybuses;
railway and tram locomotives;
rail rolling stock;
trailers, semi-trailers and other non-self-propelled vehicles.

Note!

OKOF established that cars, automobile and tractor trailers, specialized and converted railway cars, the main purpose of which is to perform production or household functions, and not to transport goods and people, should be considered mobile enterprises for the corresponding purpose, and not vehicles, and considered (if they can be recognized as analogues of the corresponding stationary enterprises) as buildings and equipment. Such mobile enterprises for the relevant purpose include, in particular:

mobile power stations;
mobile transformer units;
mobile workshops;
laboratory cars;
mobile diagnostic units;
carriage houses;
mobile kitchens, canteens, shops;
showers;
clubs;
offices and the like.

"Rules for state registration of tractors, self-propelled road construction and other machines by authorities state supervision behind technical condition self-propelled vehicles and other types of equipment in the Russian Federation (Gostekhnadzor)", approved by the Ministry of Agriculture and Food of the Russian Federation on January 16, 1995.

Temporary rules for registration and accounting customs authorities vehicles registered in other countries and temporarily located on the territory of the Russian Federation for a period of up to 6 months are approved by Order of the State Customs Committee of the Russian Federation dated March 2, 1995 No. 137.

From the above documents it follows that motor vehicles, tractors, self-propelled road construction and other machines with a displacement of an internal combustion engine no more than 50 cubic centimeters are not subject to state registration on the territory of the Russian Federation. Thus, these vehicles are not subject to transport tax.

3.2.2. VEHICLES NOT SUBJECT TO TAXATION

The following are not subject to taxation in relation to land vehicles:

Passenger cars specially equipped for use by disabled people, as well as passenger cars with engine power up to 100 horsepower forces (up to 73.55 kW), received (acquired) through organs social protection population in the manner prescribed by law.

To not recognize a passenger car as an object of taxation under transport tax, the taxpayer must submit documents to the tax authority confirming receipt or purchase of the specified car through the social protection authorities.

Sales procedure disabled people passenger cars with offset of the cost of Zaporozhets cars or motorized strollers and their sale is explained by the Letter of the Ministry of Social Protection of the Population of the Russian Federation No. 1-707-18, the Ministry of Finance of the Russian Federation dated March 23, 2003 No. 28 “On the procedure for selling passenger cars to disabled people with offset of the cost of the Zaporozhets car "or motorized strollers and their implementation."

Questions often arise about payment of transport tax disabled people - owners of cars purchased and converted by them at their own expense. The Ministry of Finance of the Russian Federation in its Letter No. 03-06-11/100 dated July 8, 2004 reports that the wording of subclause 2 of clause 3 of Article 358 of the Tax Code of the Russian Federation allows us to conclude that:

"passenger cars specially equipped for use by disabled people" and "passenger cars with an engine power of up to 100 Horse power(up to 73.55 kW), received (purchased) through social protection authorities in the manner prescribed by law"

for the purpose of applying Chapter 28 of the Tax Code of the Russian Federation, allocated into two separate categories Vehicle. Based on the above, specialists of the Ministry of Finance of the Russian Federation believe that the provision of subparagraph 2 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation, regarding the non-recognition of passenger cars specially equipped for use by disabled people as objects of taxation for transport tax, does not depend on the procedure and source of acquisition of this category of vehicles.

Agricultural producers, in accordance with subparagraph 5 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation, do not pay transport tax on the following vehicles registered to them and used in agricultural work for the production of agricultural products:
- tractors;
- self-propelled combines of all brands;
- special vehicles (milk tankers, livestock tankers, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance).

The use of benefits by agricultural producers is explained in Letter of the Ministry of Finance of the Russian Federation dated June 5, 2006 No. 03-06-04-02/22. It states, in particular, that from the norm of subparagraph 5 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation it follows that main criteria non-recognition of the object of taxation of the vehicles listed in this subparagraph is the compliance of an individual or legal entity with the concept of an agricultural producer, defined in Article 1 of the Federal Law of December 8, 1995 No. 193-FZ "On Agricultural Cooperation", and the use of these vehicles for their intended purpose during tax period for transport tax. Thus, subject to the above conditions, the vehicles listed in subparagraph 5 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation are not recognized as an object of taxation under transport tax, regardless of the fact that they, along with activities related to agricultural work for the production of agricultural products, are used for the purposes of , not related to this activity.

Let us turn to the Letter of the Ministry of Finance of the Russian Federation dated April 5, 2005 No. 03-06-04-04/19, explaining the application procedure Chapter 28 of the Tax Code of the Russian Federation. It says that on the basis of Article 11 of the Tax Code of the Russian Federation, institutions, concepts, terms of civil and other branches of legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation. The letter goes on to say the following:

"Thus, agricultural producers are recognized as individuals or legal entities engaged in the production of agricultural products, which amount to in value terms more than 50 percent of the total volume of production, including fishing artel (collective farm), agricultural (fish) production and catch volume aquatic biological resources in which in value terms it accounts for more than 70 percent of the total volume of products produced (Article 1 of the Federal Law of December 8, 1995 No. 193-FZ “On Agricultural Cooperation”).

In accordance with the All-Russian Classifier of Species economic activity, products and services OK 004-93, approved by Decree of the State Standard of Russia dated 08/06/1993 No. 17, agriculture includes activities classified by code 01 " Agriculture, hunting and related service activities", to forestry - types of activities classified under code 02 "Forestry, logging and related service activities" section A "Agriculture, hunting and forestry".

Taking into account the above, and also taking into account that forestry is an independent type of activity used by the federal government agency during reforestation and forest protection work, vehicles (tractors, special maintenance vehicles) are not subject to subparagraph 5 of paragraph 2 of Article 358 of the Code and, therefore, are recognized as subject to transport tax."

Definition of agricultural producers also contains Article 346.2 of Chapter 26.1 “Taxation system for agricultural producers (Unified Agricultural Tax)” of the Tax Code of the Russian Federation.

"...organizations and individual entrepreneurs producing agricultural products, carrying out their primary and subsequent (industrial) processing (including on leased fixed assets) and selling these products, provided that the share of income in the total income from the sale of goods (works, services) of such organizations and individual entrepreneurs from the sale of agricultural products produced by them, including products of their primary processing, produced by them from agricultural raw materials of their own production, is at least 70 percent, as well as agricultural consumer cooperatives (processing, marketing (trading), supply, horticulture, market gardening, livestock breeding), recognized such in accordance with Federal law“On Agricultural Cooperation”, in which the share of income from the sale of agricultural products of their own production by members of these cooperatives, as well as from work performed (services) for members of these cooperatives, is at least 70 percent of their total income.

For the purposes of this chapter, agricultural producers also include city- and village-forming Russian fisheries organizations, the number of employees in which, taking into account family members living with them, is at least half of the population of the corresponding settlement, which operate only fishing vessels that they own. , registered as a legal entity in accordance with the legislation of the Russian Federation and in which the volume of fish products sold by them and (or) objects of aquatic biological resources caught in value terms is more than 70 percent of the total volume of products sold by them.

To confirm your status of an agricultural commodity producer, the taxpayer must submit to the tax authority a calculation of the cost of manufactured products, highlighting the agricultural products produced.

Since the tax period for transport tax is year, then the cost of agricultural products should be calculated based on the results of the year. To do this, the amount received from the sale of agricultural products must be divided by the total annual revenue of the organization and the result multiplied by 100 percent. If it turned out more than 70 percent, then the organization has the right not to pay transport tax on the above types of agricultural machinery. When determining the share of agricultural products, neither in the volume of agricultural products produced, nor in the total volume of manufactured products, purchased goods are taken into account.

Example 1.

The organization grows and sells vegetables and at the same time is engaged in the manufacture of cardboard containers. The organization has on its balance sheet tractors and machines for transporting mineral fertilizers. To find out whether an organization can use the transport tax benefit in 2006, it is necessary to determine the share of agricultural products in total revenue.

The organization’s revenue for the year amounted to 850,000 rubles, including:

from the sale of vegetables - 600,000 rubles;
from the sale of cardboard containers - 250,000 rubles.

Therefore, the share of agricultural products in total revenue is equal to:

(600,000 rubles / 850,000 rubles) x 100% = 70.59%.

Consequently, the organization may not pay transport tax on the cost of tractors and machines used to deliver fertilizers.

End of the example.

Example 2.

The organization grows and sells vegetables and at the same time provides services in an auto repair shop. The organization has tractors, vehicles for transporting mineral fertilizers, and a technical assistance vehicle.

Revenue for 2006 amounted to 930,000 rubles, including:

revenue from the sale of vegetables - 700,000 rubles;
revenue from the provision of services - 230,000 rubles.

Let's determine the share of agricultural products in total revenue:

(700,000 rubles / 930,000 rubles) x 100% = 75.27%.

Consequently, the organization in this situation does not pay transport tax.

Let's assume that revenue for 2006 amounted to 930,000 rubles, including:

from the sale of vegetables - 650,000 rubles;
from the provision of services - 280,000 rubles.

We determine the share of agricultural products in total revenue. It is equal to:

(650,000 rubles / 930,000 rubles) x 100% = 69.89%.

This means that the organization must pay transport tax on the cost of vehicles on the organization’s balance sheet, since the share of agricultural products in total revenue was 69.89%, which is less than 70%. Therefore, the benefit does not apply in this situation.

End of the example.

OBJECTS OF TAXATION IN RELATION TO WATER VEHICLES

Objects of taxation among water vehicles are motor ships, yachts, sailing vessels, cutters, motor boats, towed vessels and other vehicles.

As follows from Article 3 of the Code of Inland Water Transport of the Russian Federation dated March 7, 2001 No. 24-FZ, the vessel is self-propelled or non-self-propelled floating structure used for shipping purposes, including mixed (river-sea) navigation vessel, ferry, dredging and bottom cleaning equipment, floating crane and others technical structures of this kind. Wherein under shipping refers to activities related to the use of ships not only for the transportation of passengers and cargo, but also for other purposes.

On the issue of attribution floating docks, floating cranes, floating workshops and other similar objects to the object of taxation with transport tax should refer to the Letter of the Federal tax service(hereinafter referred to as the Federal Tax Service of the Russian Federation) dated February 9, 2005 No. 21-5-05/4@ “On transport tax”. This letter contains as an appendix the Letter of the Ministry of Finance of the Russian Federation dated January 19, 2005 No. 03-06-04-02/1, in which specialists of this department draw the attention of transport tax payers to the fact that the Tax Code of the Russian Federation does not bind the obligation to pay transport tax with the purposes for which the vessel is used. The Department believes that the classification of floating docks, floating cranes, floating workshops and other similar objects as subject to transport taxation is justified.

Under the ship in accordance with Article 7 of the Merchant Shipping Code of the Russian Federation dated April 30, 1999 No. 81-FZ, a self-propelled or non-self-propelled floating structure used for the purpose of merchant shipping is understood. The vessels of the fishing fleet are understood as vessels serving the fishing complex, used for fishing aquatic biological resources, as well as receiving and transport, auxiliary vessels and special purpose vessels.

Vessel registration rules and rights to them in commercial seaports are approved by the Order of the Ministry of Transport of the Russian Federation dated July 21, 2006 No. 87.

Vessel registration rules fishing fleet and rights to them in sea fishing ports are approved by the Order of the State Committee for Fisheries of the Russian Federation dated January 31, 2001 No. 30.

For the state registration of ships is charged pay, the amount and procedure for collecting which are determined in accordance with article 333.33 of chapter 25.3 " Government duty"Tax Code of the Russian Federation.

State registration in the State Ship Register of the Russian Federation subject to:

inland navigation vessels with main engines of at least 55 kilowatts and non-self-propelled vessels with a tonnage of not more than 80 tons;
any passenger and tankers;
pleasure sailing vessels, regardless of the availability and power of the main engines and the capacity of such vessels;
pleasure boats and sports boats (except for sailing boats), regardless of the number of passengers on them, including self-propelled pleasure boats with main engines of at least 55 kilowatts, sports and pleasure non-self-propelled boats with a capacity of at least 80 tons;
ships of mixed (river-sea) navigation, carrying out navigation associated with access to sea routes.

State registration of ships is carried out based on application the applicant and documents, provided for by the Rules for the state registration of ships, approved by the Order of the Ministry of Transport of the Russian Federation dated September 26, 2001 No. 144.

Not subject to taxation for water vehicles:

oar boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower (subparagraph 1 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation);
commercial marine and river boats(subparagraph 3 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation);
passenger and cargo sea, river vessels owned (on the right of economic management or operational management) by organizations whose main activity is the implementation of passenger and (or) cargo transportation (subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation);
ships registered in the Russian International Register of Ships (subparagraph 9 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation). It should be noted that subparagraph 9 was introduced into paragraph 2 of Article 358 of the Tax Code of the Russian Federation by Federal Law of December 20, 2005 No. 168-FZ “On Amendments to Certain legislative acts of the Russian Federation in connection with the creation of the Russian International Register of Ships." According to paragraph 2 of Article 4 of the said Federal Law, the changes introduced by it come into force on January 1, 2006, but not earlier than after one month from the date of their official publication. The Federal Law was officially published in the "Parliamentary Gazette" and in " Rossiyskaya newspaper"December 23, 2005, therefore, the changes made to the Tax Code of the Russian Federation cannot come into force earlier than January 23, 2006. Explanations regarding the application of the benefit in question are contained in the Letter of the Office of the Federal Tax Service for the Moscow Region dated February 26, 2006 No. 19- 42-I/0211@ “On transport tax”, which, in particular, says the following:

"In the same time general rules The entry into force of acts of legislation on taxes and fees is established by Article 5 of the Code. According to paragraph 1 of Article 5 of the Code, acts of tax legislation come into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period for the corresponding tax. Consequently, these changes can come into force only after January 24, 2006 with the beginning of the new tax period according to specific tax. Since the tax period for transport tax is calendar year(Article 360 of the Code), the transport tax benefit for ships registered in the RMRS can only be applied starting from 2007.

It should be especially noted that this change, although it improves the situation of taxpayers, cannot be applied from January 1, 2006. According to paragraph 4 of Article 5 of the Code, acts of legislation on taxes and fees that abolish taxes and (or) fees, reduce the size of tax rates (fees), eliminate the responsibilities of taxpayers, payers of fees, tax agents, their representatives, or otherwise improving their position, may be retroactive if expressly provided for. However, paragraph 2 of Article 4 of Federal Law No. 168-FZ of December 20, 2005, which speaks of the entry into force of amendments to the Code, does not contain any provisions that give these amendments retroactive effect. The Law does not say that the new provisions apply to legal relations from January 1, 2006. Therefore, the new norms do not have retroactive effect and come into force in the manner specified above."

Vessels used only for government non-commercial service, owned or operated by the Russian Federation, constituent entities of the Russian Federation, in accordance with Article 34 of the Merchant Shipping Code of the Russian Federation subject to general registration. At the same time, the rules established by the Merchant Shipping Code, on the basis of Article 3, do not apply to warships, border ships, military auxiliary vessels and other vessels that are state or municipally owned and operated by them only for government service for non-commercial purposes. Consequently, these vehicles are not subject to state registration in registers and, accordingly, are not subject to transport tax.

We noted above that, according to subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation are not subject to taxation transport tax on passenger and cargo sea and river vessels owned (by the right of economic management or operational management) of organizations whose main activity is passenger and (or) cargo transportation.

Note!

For vehicles located for rent, this provision of the Tax Code of the Russian Federation does not apply. This conclusion is contained in the Letter of the Ministry of Finance of the Russian Federation dated February 22, 2005 No. 03-06-04-04/13.

Let us cite the Letter of the Ministry of Finance of the Russian Federation dated November 2, 2005 No. 03-06-04-04/44, explaining the procedure for use subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation:

"Subclause 4 of clause 2 of Article 358 of the Tax Code of the Russian Federation determines that passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations whose main activity is the implementation of passenger and (or) freight transportation.

Confirmation that the main activity of the organization is passenger and (or) freight transportation is:

1) provisions of the constituent documents (memorandum of association, charter, regulations and other documents) defining passenger and (or) freight transportation as the main type of activity, the purpose of creating the organization;

2) availability valid license for cargo transportation and (or) passenger transportation.

In addition, confirmation that the main activity of the organization is passenger and (or) cargo transportation may also be:

receipt of revenue from passenger and freight transportation;

systematic performance of passenger and (or) cargo transportation during navigation (for water vehicles);

availability of reporting (including statistical) established by law on completed transportation of passengers and (or) cargo.

At the same time, the activity of carrying out passenger and (or) cargo transportation must be understood as the activity of transporting passengers, baggage, cargo or mail on the basis of contracts of carriage in accordance with Chapter 40 Civil Code Russian Federation.

The carriage of passengers, their luggage, cargo, postal items, as well as the corresponding contracts of carriage are regulated by:

Chapters XIII and XIV of the Code of Inland Water Transport of the Russian Federation;

Chapters VIII and IX of the Merchant Shipping Code of the Russian Federation.

In accordance with clause 17.2 Methodological recommendations for the application of Chapter 28 "Transport Tax" of Part Two of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of Russia dated 04/09/2003 No. BG-3-21/177, activities related to passenger and (or) freight transportation, in particular, include activities associated with transportation under a contract for chartering a vessel for a time with a crew (time charter)."

OBJECTS OF TAXATION IN RELATION TO AIR VEHICLES

In relation to air transport, the object of taxation is: airplanes, helicopters and other aircraft registered in accordance with the established procedure in accordance with the legislation of the Russian Federation. Thus, the list of air vehicles that may be subject to transport tax is open.

In section 2.4. books we noted that by aircraft in accordance with Article 32 of the Air Code of the Russian Federation, an aircraft is maintained in the atmosphere due to interaction with air, different from interaction with air reflected from the surface of the earth or water. Also in section 2.4. We have provided definitions of light and ultra-light aircraft.

Civil aircraft is a vessel used in civil aviation and having an appropriate certificate of airworthiness.

To experimental aircraft according to paragraph 15 of the Methodological Recommendations for the application of Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation include:

"...vessels used for carrying out development, experimental, scientific research work, as well as testing aircraft equipment."

Because the all listed Aircraft are subject to state registration and will be subject to transport tax.

Aircraft intended for flight operations are subject to state registration in the manner specified in the article 33 of the Air Code of the Russian Federation.

The Air Code of the Russian Federation establishes that rules state registration and state accounting aircraft are established by the relevant authorized body. In particular, the Federal Aviation Rules for state registration of state aircraft were approved by Order of the Minister of Defense of the Russian Federation of November 28, 2002 No. 460.

It should be noted that according to Article 130 of the Civil Code of the Russian Federation, air and sea vessels, inland navigation vessels subject to state registration, classified as immovable things.

According to Article 131 of the Civil Code of the Russian Federation ownership and other real rights on immovable things, restrictions on these rights, their occurrence, transition and termination are subject to state registration in a single state register bodies carrying out state registration of rights to real estate and transactions with it.

In cases provided by law, along with state registration can be carried out special registration individual species real estate. Thus, aircraft and sea vessels, inland navigation vessels are subject not only to special registration, which we wrote about above, but also to state registration in the unified state register.

Not subject to taxation on the basis of subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation:

passenger and cargo aircraft owned (by the right of economic management or operational management) of organizations whose main activity is passenger and (or) cargo transportation.

Note!

The above provision of the Tax Code of the Russian Federation does not apply to leased aircraft, which is confirmed by Letter of the Ministry of Finance of the Russian Federation dated February 22, 2005 No. 03-06-04-04/13.

planes and helicopters of air ambulance and medical services.

What documents organizations confirm that their main activity is passenger and (or) freight transportation, which we discussed in the previous section. Let us only add that the transportation of passengers, their luggage, cargo, postal items, as well as contracts of carriage are regulated by Chapter XV of the Air Code of the Russian Federation.

In the presence of licenses Operating organizations that directly carry out passenger and cargo transportation are exempt from paying transport tax.

OBJECTS OF TAXATION FOR ORGANIZATIONS THAT ARE UTII PAYERS

Payment by organizations of the single tax on imputed income (hereinafter referred to as UTII) in accordance with Article 346.26 of the Tax Code of the Russian Federation provides for them liberation from the obligation to pay the following taxes:

corporate income tax (in relation to profits received from entrepreneurial activity, taxable single tax);
tax on property of organizations (in relation to property used for conducting business activities, subject to a single tax);
unified social tax (in relation to payments made individuals in connection with the conduct of business activities subject to a single tax).

Payment of UTII by individual entrepreneurs provides for their liberation from the obligation to pay:

personal income tax (in relation to income received from business activities subject to a single tax);
property tax for individuals (in relation to property used to carry out business activities subject to a single tax);
unified social tax (in relation to income received from business activities subject to a single tax, and payments made to individuals in connection with the conduct of business activities subject to a single tax).

In addition to the listed taxes, organizations and individual entrepreneurs who are UTII payers, are not recognized as payers of value added tax

Calculation and payment other taxes and fees according to paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation, are carried out by taxpayers in accordance with general regime taxation.

Thus, payment of UTII does not release organization from paying transport tax. Payers of transport tax are, in particular, legal entities on which, in accordance with the legislation of the Russian Federation, vehicles are registered that are recognized as an object of taxation in accordance with Article 358 of the Tax Code of the Russian Federation.

The Letter of the Ministry of Taxes and Taxes of the Russian Federation dated June 11, 2003 No. SA-6-22/657 “On clarification of certain issues regarding the application of Chapters 26.2 and 26.3 of the Tax Code of the Russian Federation” discusses taxation features organizations and entrepreneurs involved in road transport. In order to application of UTII Vehicles are understood as means intended for the transportation of passengers and goods on roads. These include buses of all types, cars and trucks.

Note!

Trailers, semi-trailers, trailers are not classified as vehicles (Article 346.27 of the Tax Code of the Russian Federation).

According to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of a single tax on imputed income for certain types of activities can be applied by decision of a constituent entity of the Russian Federation in relation to the provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, ownership and (or) disposal) of no more than 20 vehicles intended for the provision of such services.

You can find out more about issues related to UTII in the book by the authors of JSC "BKR - INTERCOM - AUDIT" "Unified Tax on Imputed Income".

OBJECTS OF TAXATION FOR ORGANIZATIONS USING A SIMPLIFIED TAX SYSTEM

Along with other tax regimes, provided for by law Russian Federation on taxes and fees, organizations and individual entrepreneurs may apply simplified taxation system.

Transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily in the manner prescribed by Chapter 26.2 “Simplified Taxation System” of the Tax Code of the Russian Federation.

The application of a simplified taxation system for organizations, in accordance with paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation, provides for their :

corporate income tax;
corporate property tax;
unified social tax.

Organizations using a simplified taxation system are not recognized taxpayers of value added tax, with the exception of the tax payable in accordance with the Tax Code of the Russian Federation when importing goods into the customs territory of the Russian Federation.

Organizations that have switched to a simplified taxation system are payers of insurance premiums for mandatory pension insurance in accordance with the legislation of the Russian Federation, and also pay other taxes in accordance with the legislation of the Russian Federation.

The application of a simplified taxation system by individual entrepreneurs, in accordance with paragraph 3 of Article 346.11 of the Tax Code of the Russian Federation, provides for their exemption from payment obligation:

personal income tax (in relation to income received from business activities);
property tax for individuals (in relation to property used for business activities);
unified social tax (in relation to income received from business activities, as well as payments and other remuneration accrued by them in favor of individuals).

Individual entrepreneurs using a simplified taxation system are not recognized as value added tax taxpayers, with the exception of value added tax payable in accordance with the Tax Code of the Russian Federation when importing goods into the customs territory of the Russian Federation.

Individual entrepreneurs, as well as organizations using a simplified taxation system, pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation, and also pay other taxes in accordance with the legislation on taxes and fees.

Consequently, organizations and individual entrepreneurs using the simplified taxation system will be payers of transport tax in relation to vehicles registered with these organizations and individual entrepreneurs, recognized as objects of taxation in accordance with Article 358 of the Tax Code of the Russian Federation.

You can find out more about issues related to the application of the simplified taxation system in the book by the authors of BKR - INTERCOM - AUDIT JSC "Simplified Taxation System".

FEATURES OF PAYING TRANSPORT TAX WHEN IMPLEMENTING PRODUCTION SHARING AGREEMENTS

The taxation system for the implementation of production sharing agreements is determined by Chapter 26.4 of the Tax Code of the Russian Federation and relates to special tax regime.

When implementing production sharing agreements, there are special moments accrual and payment of transport tax:

firstly, the exemption applies to vehicles other than passenger cars;
secondly, the exemption applies to vehicles used solely for the purposes of the agreement.

In order to get exemption from paying transport tax, the investor must provide the tax authority with documents, the list of which is approved by Decree of the Government of the Russian Federation of January 15, 2004 No. 14 "On approval of the list of documents submitted by the investor under a production sharing agreement to the tax authorities for exemption from payment of transport tax in relation to the vehicles owned by him funds (except for passenger cars) used exclusively for the purposes of the production sharing agreement."

IN list The documents provided include:

Application by an investor under a production sharing agreement (or an operator acting as an authorized representative of the taxpayer) for exemption from payment of transport tax in respect of vehicles owned by him (except for passenger cars) used exclusively for the purposes of the production sharing agreement, for the corresponding tax period.
A notarized power of attorney issued by the investor to the operator in the manner established by the civil legislation of the Russian Federation to perform the duties of the taxpayer as an authorized representative of the taxpayer (to be presented if the operator is instructed to perform the duties of the taxpayer).
A register of vehicles (except for passenger cars) used exclusively for the purposes of the production sharing agreement, and primary accounting documents confirming the actual use of vehicles for the purposes of the specified agreement for the relevant period. The register form is given in Appendix No. 1 of Order No. SAE-3-01/355 of the Ministry of Taxes of the Russian Federation dated June 7, 2004 “On approval of the Procedure and deadlines for submitting to the tax authorities by an investor under a production sharing agreement documents for exemption from payment of transport tax in relation to owned him of vehicles (except for passenger cars) used exclusively for the purposes of the production sharing agreement."
Extracts from the work program and cost estimates for the corresponding year, confirming the use of vehicles for the purposes of the production sharing agreement.

Order of the Ministry of Taxes and Taxes of the Russian Federation dated June 7, 2004 No. SAE-3-01/355 approved the “Procedure and timing for the submission to the tax authorities by an investor under a production sharing agreement of documents for exemption from payment of transport tax in relation to vehicles owned by him (except for passenger cars ), used exclusively for the purposes of the production sharing agreement" (hereinafter referred to as the Procedure).

The Order applies for Russian and foreign legal entities who are investors under production sharing agreements in accordance with the Federal Law of December 30, 1995 No. 225-FZ “On Production Sharing Agreements”, who notified the tax authorities of the application of special tax regime, established by Chapter 26.4 of the Tax Code of the Russian Federation.

Required for exemption from payment transport tax documents are submitted by the taxpayer to the tax authority with which the investor is registered in connection with the implementation of the production sharing agreement, simultaneously with the submission tax return for transport tax.

Since transport tax is classified as regional taxes, the law of a constituent entity of the Russian Federation may provide for the payment of advance payments for transport tax during the tax period, and also determine reporting periods. In this case, for the first reporting period tax period, together with the submission of the calculation for the advance payment for transport tax, it is necessary to submit all the documents listed above. At the end of the tax period, when submitting a tax return, the documents listed in paragraphs 2 - 4 of the Procedure are submitted.

Please note that vehicle register(except for passenger cars) is filled in with a cumulative total from the beginning of the year, taking into account the acquisition of vehicles on the basis of primary accounting documents confirming the actual use of vehicles for the purposes of the production sharing agreement, as of the end of the tax period.

You can find out more about issues related to production sharing agreements in the book by the authors of BKR - INTERCOM - AUDIT JSC "Taxes and fees for the use of natural resources".

New edition of Art. 358 Tax Code of the Russian Federation

2. The following are not subject to taxation:

1) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;

2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities in the manner prescribed by law;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation;

5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products ;

6) vehicles owned by the right of operational management to federal executive authorities and federal government bodies, in which the legislation of the Russian Federation provides for military and (or) equivalent service;

7) vehicles that are wanted, as well as vehicles the search for which has been stopped, from the month the search for the relevant vehicle began until the month it was returned to the person for whom it was registered. Facts of theft (theft), return of a vehicle are confirmed by a document issued by an authorized body, or information received by tax authorities in accordance with Article 85 of this Code;

8) airplanes and helicopters of air ambulance and medical services;

9) ships registered in the Russian International Register of Ships;

10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

Commentary on Article 358 of the Tax Code of the Russian Federation

Federal Law No. 168-FZ of December 20, 2005 made some changes to the article in question. However, as before, the objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles... registered in accordance with the established procedure in accordance with the legislation of the Russian Federation. However, there are exceptions to this rule.

Firstly, the Tax Code contains a list of vehicles that are not subject to taxation, and, secondly, the constituent entities of the Russian Federation are given the right to supplement the provided list at their own discretion.

The list of vehicles not subject to taxation is given in paragraph 2 of Art. 358 Tax Code of the Russian Federation. With its letters, the Russian Ministry of Finance clarified some questions about which vehicles are not recognized as an object of taxation. Thus, in order to establish that a passenger car received through the social security authorities is not subject to transport tax, the taxpayer must submit to the tax authority documents confirming the fact of receiving the specified passenger car through the relevant organizations. These provisions also apply if the cars were purchased and converted by disabled people at their own expense (Letter of the Ministry of Finance of Russia dated July 8, 2004 N 03-06-11/100).

Letter of the Ministry of Finance of Russia dated November 2, 2005 N 03-06-04-04/44 states that not only passenger and cargo sea, river and aircraft owned by the carrier organization, but also chartered vessels are not recognized as taxable objects .

Explanations regarding the payment of transport tax by agricultural producers are contained in Letter of the Ministry of Finance of Russia dated November 1, 2005 No. 03-06-04-04/42. Experts from the Ministry of Finance clarify that combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products , are not subject to transport tax.

Until recently, there were many questions related to the so-called mobile enterprises - cars that perform production and household functions. Such vehicles, in accordance with the All-Russian Classification of Fixed Assets, are accounted for as buildings and structures, and these include mobile power stations, transformers, laboratories, workshops, kitchens, shops, showers and clubs. According to Federal Tax Service inspectors, there is no need to pay tax on such cars. However, the Ministry of Finance insisted on the opposite, citing the International Agreement on the Adoption of Uniform Technical Specifications for Wheeled Vehicles (concluded in Geneva on March 20, 1958), according to which any equipment transported by special vehicles is considered cargo. The Letter of the Ministry of Finance of Russia dated December 15, 2004 N 03-06-04-04/14 recommended paying tax based on the power of the car, but in accordance with its Letter dated November 22, 2005 N 03-06-04-02/ 15 truck-based specialized vehicles are classified as trucks and are taxed at higher rates.

In addition, paragraphs. 9 paragraph 2 art. 358 of the Tax Code of the Russian Federation establishes that ships registered in the Russian International Register of Ships are not subject to transport tax, therefore, transport tax is not paid in respect of ships registered in this register.

When applying this benefit, shipowners need to consider the following. Federal Law No. 168-FZ of December 20, 2005 was published in the Parliamentary Gazette and in the Rossiyskaya Gazeta on December 23, 2005. According to paragraph 2 of Art. 4 of this Law, the changes to the Tax Code of the Russian Federation introduced by it come into force on January 1, 2006, but not earlier than after one month from the date of their official publication. Thus, changes made to the Tax Code of the Russian Federation cannot come into force earlier than January 23, 2006.

At the same time, the general rules for the entry into force of acts of legislation on taxes and fees are established in Art. 5 Tax Code of the Russian Federation. According to paragraph 1 of Art. 5 of the Tax Code of the Russian Federation, acts of tax legislation come into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period for the corresponding tax. Consequently, these changes can only come into force after January 24, 2006, with the beginning of a new tax period for a specific tax. Since the tax period for transport tax is a calendar year (Article 360 of the Tax Code of the Russian Federation), the transport tax benefit for ships registered in the RMRS can only be applied starting from 2007.

Another comment on Art. 358 Tax Code of the Russian Federation

State registration of motor vehicles and other types of self-propelled equipment is carried out in accordance with and in the manner established by Decree of the Government of the Russian Federation of August 12, 1994 N 938 “On state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation.”

The state registration authorities for land vehicles are:

Divisions State Inspectorate road safety of the Ministry of Internal Affairs of Russia in relation to motor vehicles with a maximum design speed of more than 50 km/h, and trailers for them, intended for driving on highways common use;

State supervision bodies over the technical condition of self-propelled machines and other types of equipment in the Russian Federation in relation to tractors, self-propelled road-building machines and other machines and trailers for them, including motor vehicles with a maximum design speed of 50 km/h or less, as well as not intended for driving on public roads.

According to Article 15 of the Federal Law of December 10, 1995 N 196-FZ “On Road Traffic Safety”, the admission of land vehicles intended to participate in traffic, is carried out by registering them in authorized bodies and issuance of relevant documents.

Thus, until the vehicle is registered with the authorized bodies, it is not allowed to participate in road traffic.

Judicial practice and legislation - Tax Code Part 2. Article 358. Object of taxation

Definition Supreme Court RF dated 06/05/2017 N 307-KG17-5725 in case N A21-4300/2016 Requirement: On cassation review of judicial acts in the case of declaring illegal the actions of the tax authority to collect transport tax and penalties at the expense of Money, located in the taxpayer’s bank accounts, and on the recognition of the collection order of the tax authority as invalid and not subject to execution. Decision: The transfer of the case to the Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation was refused, since the court came to the correct conclusion that the tax authority has the right to take actions to collect transport tax and penalties at the expense of funds in the taxpayer’s bank accounts, and issue the contested order.

Taking into account the established circumstances, guided by the provisions of Articles 38, 45, 46, 69, 70, 101, 104, 357, 358 of the Tax Code, the explanations set out in paragraph 52 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57 “On some issues arising when using arbitration courts part one of the Tax Code of the Russian Federation,” the court of first instance came to the conclusion that the tax authority has the right to take actions to collect transport tax and penalties from funds in the taxpayer’s bank accounts, and to issue a contested order, with which the courts agreed appellate court and district.

Determination of the Constitutional Court of the Russian Federation dated January 26, 2017 N 149-O “On the refusal to accept for consideration the complaint of citizen Marat Nagimovich Ismagilov about the violation of his constitutional rights by paragraph 1 of Article 357 of the Tax Code of the Russian Federation, as well as the provision of the Administrative Regulations of the Ministry of Internal Affairs of the Russian Federation on the provision of public services on registration of motor vehicles and trailers for them"

The federal legislator, establishing a transport tax in Chapter 28 of the Tax Code of the Russian Federation, linked the emergence of an object of taxation with the fact of registration of a vehicle in the name of a taxpayer (Articles 357 and 358), which in itself cannot be regarded as a violation of the rights of taxpayers (rulings of the Constitutional Court of the Russian Federation dated June 23, 2009 N 835-О-О, dated September 29, 2011 N 1267-О-О, dated December 24, 2012 N 2391-О, etc.).

Determination of the Constitutional Court of the Russian Federation dated November 24, 2016 N 2513-O “On the refusal to accept for consideration the complaint of citizen Viktor Pavlovich Meshcherinov about the violation of his constitutional rights by Articles 356 - 363.1 of the Tax Code of the Russian Federation”

The federal legislator, establishing a transport tax in Chapter 28 of the Tax Code of the Russian Federation and, in particular, fixing its economic and legal characteristics, recognized vehicles registered in the name of the taxpayer as an object of taxation (Articles 357 and 358), which in itself cannot be regarded as a violation of rights taxpayers (rulings of the Constitutional Court of the Russian Federation dated December 14, 2004 N 451-O, dated June 23, 2009 N 835-О-О, dated September 29, 2011 N 1267-О-О, dated December 24, 2012 N 2391-О and etc.). Resolving the issue of changing essential elements tax liability or the abolition of a particular tax is not within the competence of the Constitutional Court of the Russian Federation.

Ruling of the Supreme Court of the Russian Federation dated September 19, 2016 N 304-KG16-11095 in case N A46-10079/2015 Requirement: On cassation review of the decision in the case of recognition invalid decision about involvement in tax liability in terms of additional assessment of taxes, penalties and tax sanctions. Decision: The transfer of the case to the Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation was refused, since the courts came to the correct conclusion that the applicant during the period under review did not correspond to the concept of “agricultural commodity producer”, since in fact he did not carry out agricultural production in cooperation with other persons .

The basis for the decision in the appealed part were the findings of the inspectorate that, in violation of Article 346.2, paragraph 2 of Article 358 of the Tax Code of the Russian Federation, the company unlawfully calculated income tax at a tax rate of 0 percent and did not calculate transport tax in connection with classifying itself as a number of agricultural producers, whereas in fact the society is not one.

Determination of the Constitutional Court of the Russian Federation dated June 23, 2016 N 1188-O “On the refusal to accept for consideration the complaint of citizen Sergei Viktorovich Alenichev about the violation of his constitutional rights by paragraph 1 of Article 357 of the Tax Code of the Russian Federation”

Determination of the Constitutional Court of the Russian Federation dated April 26, 2016 N 873-O “On the refusal to accept for consideration the complaint of citizen Igor Rifovich Muftakhov about the violation of his constitutional rights by Article 210 of the Civil Code of the Russian Federation and Articles 357 and 358 of the Tax Code of the Russian Federation”

1. In his complaint to the Constitutional Court of the Russian Federation, citizen I.R. Muftakhov challenges the constitutionality of Article 210 of the Civil Code of the Russian Federation, which places the burden of maintaining the property owned by him on the owner, as well as Articles 357 and 358 of the Tax Code of the Russian Federation, which define the concept of a taxpayer and an object of taxation for the purposes of paying transport tax.

Federal Tax Service of Russia dated March 27, 2017 N BS-4-21/5548@ “On the application by individual entrepreneurs tax benefits on transport tax"

By virtue of Article 357 of the Tax Code of the Russian Federation, tax payers are persons who, in accordance with the legislation of the Russian Federation, are registered with vehicles recognized as an object of taxation in accordance with Article 358 of the Tax Code of the Russian Federation, unless otherwise provided by this article.

Federal Tax Service of Russia dated November 7, 2016 N BS-4-21/21044@ “On sending materials for conducting a public information campaign on the payment of property taxes by individuals in 2016”

The provisions of the Tax Code of the Russian Federation (including Article 358 on objects of taxation with transport tax) do not impose on the owner of wanted vehicles the obligation to submit tax office a document confirming the fact of theft (theft) of the relevant vehicle.

Resolution of the Constitutional Court of the Russian Federation dated May 31, 2016 N 14-P “In the case of verifying the constitutionality of the provisions of Article 31.1 of the Federal Law “On Highways and Road Activities in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation”, resolutions of the Government of the Russian Federation “On the collection of fees to compensate for damage caused to public roads of federal significance by vehicles with a permissible maximum weight of over 12 tons” and Article 12.21.3 of the Code of the Russian Federation on administrative offenses in connection with a request from a group of State Duma deputies"

Unlike transport tax, the object of taxation of which is a vehicle, regardless of the distance traveled by it during the tax period, and the main criterion (base) for the purposes of taxation of this tax is the engine power of the vehicle in horsepower (Articles 357 and 358, subparagraph 1 of paragraph 1 of Article 359 of the Tax Code of the Russian Federation), and also in contrast to the excise tax on gasoline and diesel fuel, the object of taxation of which is the sale (transfer) of produced excisable goods (clause 1 of Article 182 of the Tax Code of the Russian Federation), as the object of payment for compensation harm caused to public roads of federal significance is the movement of heavy vehicles on such roads. Considering that the objects of taxation of the named public payments do not coincide, there is no reason to believe that in this case double taxation is applied to the owners (owners) of heavy vehicles.

Federal Tax Service of the Russian Federation dated February 14, 2008 N ShS-6-3/101@ “On land tax"(together with the Ministry of Finance of the Russian Federation dated 02/04/2008 N 03-05-04-01/4)

The Federal Tax Service sends for information letter of the Ministry of Finance of the Russian Federation dated 02/04/2008 N 03-05-04-01/4 on the application of subparagraph 6 of paragraph 2 of Article 358, subparagraph 2 of paragraph 4 of Article 374, paragraph 2 of Article 389 of the Tax Code of the Russian Federation in regarding private security at the internal affairs bodies of the Russian Federation.

Federal Tax Service of Russia dated 04.04.2012 N 11-2-04/0074@ “On the calculation of transport tax in relation to towing vessels” (together with the Ministry of Finance of Russia dated 03.23.2012 N 03-05-04-04/10, Ministry of Transport of Russia dated 06.03. 2012 N 05-10-713)

It should be noted that in Article 358 of the Tax Code of the Russian Federation, objects that meet two criteria are recognized as an object of taxation by transport tax: the object is a vehicle, that is, it meets certain physical characteristics(Article 38 of the Tax Code of the Russian Federation), and the object is registered in the prescribed manner in accordance with the legislation of the Russian Federation.

Federal Tax Service of the Russian Federation dated 02/18/2008 N ШС-6-3/112@ “On transport tax” (together with the letter of the Ministry of Finance of the Russian Federation dated 01/17/2008 N 03-05-04-01/1)

In accordance with Article 357 of Part Two of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), tax payers are persons who, in accordance with the legislation of the Russian Federation, are registered with vehicles recognized as an object of taxation in accordance with Article 358 of the Tax Code.

Federal Tax Service of the Russian Federation dated 02/09/2005 N 21-5-05/4@ “On transport tax” (together with the Ministry of Finance of the Russian Federation dated 01/19/2005 N 03-06-04-02/1)

The concept of “vehicle” used for the purposes of applying Chapter 28 “Transport Tax” of the Code is defined in Article 358 of the Code. According to this article of the Code, vehicles mean, in particular, motor ships, yachts, sailing vessels, cutters, motor boats, jet skis, non-self-propelled (towed vessels) and other water vehicles registered in the prescribed manner in accordance with the legislation of the Russian Federation.

Federal Tax Service of the Russian Federation dated September 19, 2006 N 21-4-04/384@ “On transport tax and property tax of organizations”

1. Paragraph 2 of Article 358 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) establishes that vehicles owned by the right of economic management or operational management to federal executive authorities, in which military and (or) equivalent military service is legally provided for, are not subject to transport taxation. service to her.

Federal Tax Service of Russia dated 04/24/2015 N BS-4-11/7093@ “On transport tax” (together with the Ministry of Finance of Russia dated 04/10/2015 N 03-05-04-04/20422)

In accordance with Article 357 of the Code, taxpayers of transport tax are persons who, in accordance with the legislation of the Russian Federation, are registered with vehicles recognized as an object of taxation in accordance with Article 358 of the Code.

Letter of the Federal Tax Service of Russia dated October 26, 2012 N BS-4-11/18200 “On consideration of the appeal”

Taxpayers who are organizations, at the end of the tax period, submit a tax return to the tax authority at the location of the vehicles (clause 1 of Article 363.1 of the Code). In this case, the calculation of the amount of transport tax (Article 362 of the Code) payable in deadlines(Article 363 of the Code), is carried out on the basis tax base(Article 359 of the Code) and tax rate(Article 361 of the Code) depending on the registration (de-registration) of vehicles, as well as taking into account tax benefits (Article 356 of the Code) and (or) tax preferences (Article 358 of the Code).

legalacts.ru

Tax deductions are required for each transport unit of property. The owner of the vehicle is required to contribute them. Some groups of the population with a special status, both at the national and local government levels, are provided with transport tax discounts. To register and provide a benefit, it is enough to leave an application at any branch of the tax office and attach to it proof of the preferential right in the form of a special document.

Transport tax benefits

What is transport tax?

Transport tax is a collection of funds for the local government budget, collected from transport owners. Tax amounts collected from payers are used for the repair, operation and reconstruction of roads. Despite the fact that the money is transferred to local budget authorities, the federal government also takes part in some areas related to transport taxation:

the objects from which contributions to the budget treasury are made are determined;
the methodology for determining the tax base is indicated;
the frequency of tax collection is established;
maximum tax rates are indicated.

The following functions fall under the jurisdiction of local authorities:

setting payment time and
determination of transport tax discounts.

Transport tax rate in Moscow

Items of transport tax on Article 358 of the Tax Code of the Russian Federation are:

buses;
boats and motor boats;
cars;
motor ships;
motorcycles;
scooters;
tractors;
motor sleigh;
aircraft;
helicopters;
sailing vessels, including yachts;
snowmobiles.

Article 358. Object of taxation

Tariffs for determining the amount of tax collection on transport depend on two components:

1.Power or the amount of horsepower used for light and freight vehicles:

jet thrust - for air transport with a jet engine;
unit of transport - for all water and air vehicles;
tonnage - for tugs on the water.

Who pays the transport tax

By Article 357 of the Tax Code of the Russian Federation Payers of the transport tax include all citizens who have at their disposal any type of transport. Even if the car is under repair for a long time or disassembled for parts, but it is registered with the traffic police, its owner will have to pay an annual fee for it.

Article 357. Taxpayers

When renting out a car, the responsibility to pay tax deductions also lies with its owner. When leasing a vehicle, the tax payment situation will depend on the conditions specified in the concluded agreement.

If the owner of the car changes several times during the year, then each owner must pay the vehicle tax. In this case, the total number of months when the owner owned the car is taken into account. If there is a change of at least 2 owners for 1 vehicle, tax is charged for 13 months.

FIFA and national football associations do not pay transport tax.

How to apply for a transport tax benefit

Some categories of the population are entitled to a discount when calculating tax deductions for transport. To obtain a benefit, you must submit an application indicating the reason why a particular citizen should be given a discount. The application form is available at any tax office. It can also be downloaded from the official website of the Federal Tax Service or downloaded by following this link.

Who pays transport tax

The application form is provided on 4 pages. 1st is filled in mandatory. Next, to apply for a tax deduction benefit for a vehicle, you need to make entries on the 2nd sheet; the 3rd and 4th sheets are completed only if you need to receive a discount on land or property tax.

Important! The benefit is provided only for one car to the citizen who has the right to preferences.

When filling out the application you must indicate:

basic information about the car owner;
type, make and license plate number of the car;
duration of the benefit;
benefit document and its basic data: date of issue, series and number.

Each benefit has its own code, which is approved in Order of the Ministry of Taxes No. BG-3-21/724 dated 12/29/2003(clause 6.2).

Vehicles that are not subject to transport tax

You can apply for benefits within 3 years from the date of receipt of such rights. All overpaid amounts for previous periods will be returned or used to offset subsequent payments.

In addition to the application to receive a tax benefit on a car, you must attach copies of the documents established by law:

owner's tax identification number;
Vehicle title;
document or certificate evidencing ownership of the car;
document confirming the benefit: pension certificate, certificate of disability.

Federal benefit

According to Article 358 of the Tax Code of the Russian Federation The following categories of vehicle owners do not pay the tax in full:

owners of boats propelled by oars;
owners of vessels engaged in fishing activities;
owners of agricultural machinery;
owners of vehicles that were stolen;
persons with disabilities whose vehicle has been modified to suit their needs;
businessmen involved in passenger transportation.

If a citizen is considered the owner of several vehicles, then the tax discount applies only to those contributions to the budget that have documentary evidence of this.

Video - Law on exemption from transport tax for electric vehicles

Regional benefits

Heroes of the Russian Federation and the Soviet Union;
everyone who took part in hostilities, including the Great Patriotic War;
concentration camp prisoners;
persons with disabilities confirmed by certificates of groups I and II;
father or mother from a family with 3 or more children;
owners of vehicles with power limited to 70 hp;
liquidators of the Chernobyl accident;
participants in nuclear and thermonuclear weapons tests.

Important! Benefits are not provided for air and water transport, motor sleighs and snowmobiles.

Setting up transport tax

Procedure and deadlines for paying car tax

The time interval for transport collection to the tax office is a calendar year. Since 2016, new payment terms have been determined. Now it is the responsibility of every car owner to make a contribution to local budget before December 1 of the year following the expiration tax deadline. For example, for 2017 the car tax must be paid by 01/12/2018

Every year, for each vehicle registered with the State Traffic Safety Inspectorate, its owner is sent a notification with the calculated amount of transport tax. It must arrive at least one month before the payment deadline. If such a document is available, the owner of the car must pay the required amount within the time interval established by law according to the details specified in the notification. You can make a payment transaction:

at any bank branch;
at an ATM;
via the Internet on the Federal Tax Service website in the “Pay taxes” section.

Formula for calculating transport tax

After making the payment, the receipt should be kept.

Transport tax benefits for legal entities

Legal entities that have vehicles on their balance sheet are required to pay a tax fee for each of them. Unlike individuals, sending notifications for organizations with a ready-made settlement figure for payment is not provided. Tax collection is calculated directly at the enterprise. The timing of payment of transport tax for legal entities and individuals also differs. The organization must pay the transport fee by February 1 of the year following the reporting year. For example, an enterprise must independently calculate and pay tax for 2017 by February 1, 2018.

Not only citizens have tax breaks on vehicles. Some organizations also have preferences if they are engaged in the following activities:

transportation of passengers by public transport;
representatives of special economic zones;
road management enterprises;
orphanages;
organizations offering funeral services;
medical institutions;
educational institutions;
vehicles used in the organization with a power of less than 70 hp.

How can a legal entity pay transport tax?

The organization has the right to apply for a deduction to reduce the tax levy on a car weighing over 12 tons. The amount of reduction is taken from the amount of payment for compensation for damage to roads.

Important! Unlike individuals, organizations are required to annually indicate in the calculations submitted to the tax office, which they make independently, the grounds for providing benefits.

Benefits for pensioners

Authorities in each region decide whether or not to provide transport tax benefits for pensioners. There are different conditions for receiving a preferential discount:

full tax exemption, but only for 1 car;
partial discount in the form of 20% -50%;
discount for domestically produced cars;
benefit for vehicles up to a certain power.

Features of registration of transport tax for pensioners

For Moscow pensioners, if they are not combat veterans or disabled people, the benefit is not provided. For elderly people in St. Petersburg, there is a complete tax exemption if the car is domestically produced and its power is less than 150 hp. Pensioners of the Kirov region pay only 50% for vehicles with a power of up to 150 hp. The Krasnoyarsk Territory has exempted its citizens of retirement age from paying full tax if the car’s power is less than 100 hp.

Refusal to provide benefits

Refusal to provide a discount on a car by the tax authority occurs in the following situations:

Benefits are provided at the traffic police department where the car was registered. If a citizen lives in another area where he fits the category of a beneficiary, but where the car is registered there is no such benefit, then he does not have the right to apply for it.
If the owner of the car has not provided a complete package of required documents;
The number of horsepower does not correspond to what is stated in the list of benefits.

In addition, the owner of the vehicle may himself refuse to provide him with tax credit. To do this, an application is submitted to the Federal Tax Service indicating the period for which the discount will be cancelled. If the deadline is not specified in the application, the benefit is canceled forever.

Video - About transport tax benefits

Calculation of tax benefits

Determination method tax amount is prescribed in Article 362 of the Tax Code of the Russian Federation. The calculation is carried out using the formula:

Snal = Sn * Mts * Km/12 * Kp,

where Snal is transport tax;

Сн – tax rate;

Mts – the amount of power of the vehicle;

Km – months of car ownership;

Kp is an indicator of tax increase, which for cheap cars with a price of up to 3 million rubles is considered equal to 1.

The tax rate is applied in accordance with Article 361 of the Tax Code of the Russian Federation and accepted indicators at the local level, which deviate from the federal ones by no more than 10 times. Power is taken from the PTS and measured in hp. The increase coefficient is taken from the data of Article 362 of the Tax Code of the Russian Federation. Its components are the price and year of manufacture of the car.

Procedure for calculating transport tax

The increasing coefficient is presented in the table.

Example 1. The car's power, taken from the title, is 140 hp. Its owner has owned it for about 8 months. The purchase price of the vehicle does not exceed 3 million rubles.

Snal = 140 hp * 3.5₽ * (8 months/12 months) = 326.67₽

Deadlines for paying road tax

When considering this example, taking into account that its place of registration is in Moscow, the rates of this region are applied. The tax fee is equal to:

Snal = 140 hp * 35₽ * (8 months/12 months) = 3266.67₽

Example 2. Automotive power is 210 hp. The cost is 4500000₽. The owner of the vehicle purchased it a year ago.

Snal = 210 hp * 7.5₽ * 1.1 = 1732.5₽

Any owner of a car, in accordance with the Tax Code of the Russian Federation, is obliged to pay a tax fee for transport, which goes towards the development and repair of highways. This tax is credited to the regional budget. Certain segments of the population, as well as organizations, are given certain discounts when paying taxes. They can be partial, when a percentage of the full collection is established. Benefits may accrue from a reduced tax rate. Regions can also completely exempt some categories from paying transport taxes to the local budget.

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2. The following are not subject to taxation:

1) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;

3) fishing sea and river vessels;

6) vehicles owned by the right of operational management to federal executive authorities and federal state bodies in which the legislation of the Russian Federation provides for military and (or) equivalent service;

7) vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical services;

9) ships registered in the Russian International Register of Ships;

10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

1. The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) ) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.
2. The following are not subject to taxation:
1) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;
2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities in the manner prescribed by law;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs, the main activity of which is passenger and (or) cargo transportation (subparagraph added from December 29, 2009 Federal Law of December 27, 2009 N 368-FZ;
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Provisions of subparagraph 4 of paragraph 2 of this article(as amended by Federal Law No. 368-FZ of December 27, 2009) apply from January 1, 2010 - see Part 5 of Article 5 of Federal Law No. 368-FZ of December 27, 2009.

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5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products ;
6) vehicles owned by the right of operational management to federal executive authorities, where military and (or) equivalent service is legally provided for (subparagraph as amended, entered into force on January 1, 2010 by Federal Law of November 28, 2009 N 283- Federal Law;
7) vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;
8) airplanes and helicopters of air ambulance and medical services;
9) ships registered in the Russian International Register of Ships (subparagraph additionally included on January 23, 2006 by Federal Law of December 20, 2005 N 168-FZ);
10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

(The subparagraph was additionally included from January 1, 2014 by Federal Law of September 30, 2013 N 268-FZ)

Commentary on Article 358 of the Tax Code of the Russian Federation

The list of vehicles not subject to taxation is given in paragraph 2 of Article 358 of the Tax Code of the Russian Federation. With its letters, the Russian Ministry of Finance clarified some questions about which vehicles are not recognized as an object of taxation. Thus, in order to establish that a passenger car received through the social security authorities is not subject to transport tax, the taxpayer must submit to the tax authority documents confirming the fact of receiving the specified passenger car through the relevant organizations. These provisions also apply if the cars were purchased and converted by disabled people at their own expense (letter of the Ministry of Finance of Russia dated July 8, 2004 N 03-06-11/100).

The letter of the Ministry of Finance of Russia dated November 2, 2005 N 03-06-04-04/44 states that not only passenger and cargo sea, river and aircraft owned by the carrier organization, but also chartered vessels are not recognized as taxable objects .

Explanations regarding the payment of transport tax by agricultural producers are contained in the letter of the Ministry of Finance of Russia dated November 1, 2005 No. 03-06-04-04/42. Experts from the Ministry of Finance clarify that combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products , are not subject to transport tax.

Until recently, there were many questions related to the so-called mobile enterprises - cars that perform production and household functions. Such vehicles, in accordance with the All-Russian Classification of Fixed Assets, are accounted for as buildings and structures, and these include mobile power stations, transformers, laboratories, workshops, kitchens, shops, showers and clubs. According to Federal Tax Service inspectors, there is no need to pay tax on such cars. However, the Ministry of Finance insisted on the opposite, citing the International Agreement on the Adoption of Uniform Technical Specifications for Wheeled Vehicles (concluded in Geneva on March 20, 1958), according to which any equipment transported by special vehicles is considered cargo. The letter of the Ministry of Finance of Russia dated December 15, 2004 N 03-06-04-04/14 recommended paying tax based on the power of the car, but in accordance with its letter dated November 22, 2005 N 03-06-04-02/ 15 truck-based specialized vehicles are classified as trucks and are taxed at higher rates.

In addition, subparagraph 9 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation establishes that ships registered in the Russian International Register of Ships are not subject to transport tax, therefore, transport tax is not paid in respect of ships registered in this register.

When applying this benefit, shipowners need to consider the following. Federal Law No. 168-FZ of December 20, 2005 was published in the Parliamentary Gazette and in the Rossiyskaya Gazeta on December 23, 2005. According to paragraph 2 of Article 4 of this Law, the changes to the Tax Code of the Russian Federation introduced by it come into force on January 1, 2006, but not earlier than after one month from the date of their official publication. Thus, changes made to the Tax Code of the Russian Federation cannot come into force before January 23, 2006.

At the same time, the general rules for the entry into force of acts of legislation on taxes and fees are established in Article 5 of the Tax Code of the Russian Federation. According to paragraph 1 of Article 5 of the Tax Code of the Russian Federation, acts of tax legislation come into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period for the corresponding tax. Consequently, these changes can only come into force after January 24, 2006, with the beginning of a new tax period for a specific tax. Since the tax period for transport tax is a calendar year (Article 360 of the Tax Code of the Russian Federation), the transport tax benefit for ships registered in the RMRS can only be applied starting from 2007.

It should be especially noted that this change, although it improves the situation of taxpayers, cannot be applied from January 1, 2006. According to paragraph 4 of Article 5 of the Tax Code of the Russian Federation, acts of legislation on taxes and fees that abolish taxes and (or) fees, reduce the size of tax rates (fees), eliminate the obligations of taxpayers, payers of fees, tax agents, their representatives or otherwise improve their situation , may have retroactive effect if they expressly provide for it. However, paragraph 2 of Article 4 of Federal Law No. 168-FZ of December 20, 2005, which speaks of the entry into force of changes to the Tax Code of the Russian Federation, does not contain any provisions giving these changes retroactive effect. The Law does not say that the new provisions apply to legal relations from January 1, 2006. Therefore, the new norms do not have retroactive effect and come into force in the manner indicated above.

Consultations and comments from lawyers on Article 358 of the Tax Code of the Russian Federation

If you still have questions regarding Article 358 of the Tax Code of the Russian Federation and you want to be sure of the relevance of the information provided, you can consult with the lawyers of our website.

You can ask a question by phone or on the website. Initial consultations are free of charge from 9:00 to 21:00 Moscow time daily. Questions received between 21:00 and 9:00 will be processed the next day.

Individuals. By type of transport, three groups of taxable objects can be distinguished:

· motor vehicles;

· water vehicles (motor ships, yachts, sailing ships, boats, motor boats, towed vessels and others);

· air vehicles (airplanes, helicopters and others).

All of the above vehicles must be registered in accordance with the procedure established by law. Until state registration, they are not subject to taxation.

“According to the provisions of Article 11 of the Code, the institutions, concepts, terms of civil and other branches of legislation of the Russian Federation used in the Code are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Code. In this case, specific concepts and terms of the legislation on taxes and fees are used in the meanings defined in the relevant articles of the Code.

In the case under consideration, it is necessary to take into account that the concept of “vehicle” used in Chapter 28 of the Code is broader than that established by the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF) (code 15 0000000 “Transport vehicles”), and is used only for tax purposes. This position is confirmed by the fact that in accordance with paragraph 2 of Article 358 of the Code, in particular, tractors and self-propelled combines registered only to agricultural producers and which, in accordance with the above-mentioned Classifier, are accounted for under code 14 0000000 “Machinery and equipment” are excluded from the object of taxation by transport tax " However, tractors and combines registered to other categories of individuals and legal entities are in this case considered as vehicles for tax purposes.

Thus, OKOF can be applied for the purposes of transport tax only subject to the norms established by Chapter 28 of the Code.

In accordance with the OKOF, tractors are classified in the category “Machinery and Equipment”, which is the basis for recognizing them for the purposes of applying Chapter 28 of the Code as vehicles and, accordingly, subject to transport tax in the category “other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar track." Pneumatic hydraulic lifts should also be included in this category of vehicles.”

The following are not subject to taxation in relation to all types of vehicles:

1. Vehicles owned by federal executive authorities on the right of economic management or operational management, for which military and (or) service equivalent to it is legally provided. At the same time, military service is understood as a special type of federal public service performed by citizens in government agencies, the list of which is given in Article 2 of the Federal Law of March 28, 1998 No. 53-FZ “On Military Duty and Military Service”:

“Article 2. Military service. Military personnel

Military service is a special type of federal public service performed by citizens in the Armed Forces of the Russian Federation, as well as in the internal troops of the Ministry of Internal Affairs of the Russian Federation, in the civil defense troops (hereinafter referred to as other troops), engineering, technical and road construction military formations under federal executive authorities (hereinafter referred to as military formations), the Foreign Intelligence Service of the Russian Federation, federal security service agencies, federal special communications and information agency, federal state security agencies, federal agency for ensuring mobilization training of state authorities of the Russian Federation (hereinafter referred to as agencies), military units of the federal fire service and special formations created for wartime, as well as foreign citizens in the Armed Forces of the Russian Federation, other troops, military formations and bodies.”

In the Letter of the Ministry of Taxes and Taxes of the Russian Federation dated October 1, 2003 No. NA-6-21/1017@ “On the procedure for applying the Tax Code of the Russian Federation” with reference to the above article of the Federal Law of March 28, 1998 No. 53-FZ “On Military Duty and Military Service” said:

“In addition, in the Resolution of the Constitutional Court of the Russian Federation dated December 26, 2002 No. 17-P, service in the internal affairs bodies of the Russian Federation, the State Fire Service, in institutions and bodies of the penal system, in the federal tax police is considered a service similar to the military service within the meaning of Articles 37 (Part 1) and 59 of the Constitution of the Russian Federation in conjunction with its Articles 32 (Part 4), 71 (clause “m”), 72 (clause “b” of Part 1) and 114 (clauses “e”, "e").

Based on the above, in accordance with the Tax Code of the Russian Federation, vehicles registered, in particular, with divisions of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of Emergency Situations of Russia, institutions and bodies of the penal system and bodies for control of trafficking in narcotic drugs and psychotropic substances.”

Note!

VEHICLES SUBJECT TO TAXATION

The objects of taxation for land vehicles are cars, motorcycles, scooters, buses, motor sleighs, snowmobiles and other self-propelled vehicles, and pneumatic and tracked mechanisms.

In accordance with the “All-Russian Classifier of Fixed Assets” OK 013-94, approved by the Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359 (hereinafter - OKOF), bulldozers are classified as self-propelled machines (code 14 2924020), which is the basis for the recognition of bulldozers for the purposes application of Chapter 28 of the Tax Code of the Russian Federation by vehicles and, accordingly, the object of taxation by transport tax. This conclusion is contained in the Letter of the Ministry of Finance of the Russian Federation dated August 25, 2004 No. 03-06-04-04/01.

The object of taxation by transport tax is trucks purchased as components and registered in the prescribed manner with the traffic police, as stated in the Letter of the Ministry of Finance of the Russian Federation dated May 6, 2006 No. 03-06-04-04/15 “On the issue of calculation and payment of transport tax."

The list of land vehicles for transport tax purposes does not include:

ü trolleybuses;

ü railway and tram locomotives;

ü rail rolling stock;

ü trailers, semi-trailers and other non-self-propelled vehicles.

Note!

§ mobile power stations;

§ mobile transformer units;

§ mobile workshops;

§ laboratory cars;

§ mobile diagnostic units;

§ carriage houses;

§ mobile kitchens, canteens, shops;

§ showers;

§ offices and the like.

“Rules for state registration of tractors, self-propelled road-building and other machines by state supervision bodies over the technical condition of self-propelled machines and other types of equipment in the Russian Federation (Gostekhnadzor)”, approved by the Ministry of Agriculture and Food of the Russian Federation on January 16, 1995.

Temporary rules for registration and accounting by customs authorities of vehicles registered in other countries and temporarily located on the territory of the Russian Federation for a period of up to 6 months were approved by Order of the State Customs Committee of the Russian Federation dated March 2, 1995 No. 137.

From the above documents it follows that motor vehicles, tractors, self-propelled road construction and other machines with an internal combustion engine displacement of no more than 50 cubic centimeters are not subject to state registration on the territory of the Russian Federation. Thus, these vehicles are not subject to transport tax.

3.2.2. VEHICLES NOT SUBJECT TO TAXATION

The following are not subject to taxation in relation to land vehicles:

1. Passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social protection authorities in the manner prescribed by law.

To not recognize a passenger car as an object of taxation under the transport tax, the taxpayer must submit to the tax authority documents confirming the receipt or purchase of the specified car through the social security authorities.

The procedure for selling passenger cars to disabled people with the cost of Zaporozhets cars or motorized strollers offset and their sale is explained by the Letter of the Ministry of Social Protection of the Population of the Russian Federation No. 1-707-18, the Ministry of Finance of the Russian Federation dated March 23, 2003 No. 28 “On the procedure for selling passenger cars with offsetting the cost of a Zaporozhets car or a motorized stroller and their sale.”

Questions often arise about the payment of transport tax by disabled people - owners of cars purchased and converted by them at their own expense. The Ministry of Finance of the Russian Federation in its Letter No. 03-06-11/100 dated July 8, 2004 reports that the edition of the Tax Code of the Russian Federation allows us to conclude that:

“passenger cars specially equipped for use by disabled people” And “passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social security authorities in the manner prescribed by law”

for the purpose of applying Chapter 28 of the Tax Code of the Russian Federation, they are divided into two independent categories of vehicles. Based on the above, specialists from the Ministry of Finance of the Russian Federation believe that the provision of the Tax Code of the Russian Federation regarding the non-recognition of passenger cars specially equipped for use by people with disabilities as objects of taxation for transport tax does not depend on the procedure and source of acquisition of this category of vehicles.

2. Agricultural producers, in accordance with the Tax Code of the Russian Federation, do not pay transport tax on the following vehicles registered to them and used in agricultural work for the production of agricultural products:

ü tractors;

ü self-propelled combines of all brands;

ü special vehicles (milk tankers, livestock tankers, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance).

The use of benefits by agricultural producers is explained in Letter of the Ministry of Finance of the Russian Federation dated June 5, 2006 No. 03-06-04-02/22. It states, in particular, that from the norm of the Tax Code of the Russian Federation it follows that the main criteria for non-recognition of the vehicles listed in this subclause as an object of taxation is the compliance of an individual or legal entity with the concept of an agricultural producer, defined in Article 1 of the Federal Law of December 8, 1995 No. 193- Federal Law “On Agricultural Cooperation”, and the use of these vehicles for their intended purpose during the tax period for transport tax. Thus, subject to the above conditions, the vehicles listed in the Tax Code of the Russian Federation are not recognized as an object of taxation for transport tax, regardless of the fact that, along with activities related to carrying out agricultural work for the production of agricultural products, they are used for purposes unrelated to this activity .

Let us turn to Letter No. 03-06-04-04/19 of the Ministry of Finance of the Russian Federation dated April 5, 2005, explaining the procedure for applying Chapter 28 of the Tax Code of the Russian Federation. It says that on the basis of the Tax Code of the Russian Federation, institutions, concepts, terms of civil and other branches of legislation of the Russian Federation, used in the Tax Code of the Russian Federation, are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation. The letter goes on to say the following:

“Thus, agricultural producers are recognized as individuals or legal entities engaged in the production of agricultural products, which in value terms constitute more than 50 percent of the total volume of products produced, including a fishing artel (collective farm), the production of agricultural (fish) products and the volume of catch of aquatic biological resources in which in value terms constitutes more than 70 percent of the total volume of products produced (Article 1 of the Federal Law of December 8, 1995 No. 193-FZ “On Agricultural Cooperation”).

In accordance with the All-Russian Classifier of Types of Economic Activities, Products and Services OK 004-93, approved by Decree of the State Standard of Russia dated 08/06/1993 No. 17, agriculture includes types of activities classified by code 01 “Agriculture, hunting and related activities provision of services”, to forestry - types of activities classified according to code 02 “Forestry, logging and related activities for the provision of services”, section A “Agriculture, hunting and forestry”.

Taking into account the above, and also taking into account that forestry is an independent type of activity, vehicles (tractors, special maintenance vehicles) used by a federal government agency for forest restoration and forest protection work are not subject to subparagraph 5 of paragraph 2 of Article 358 of the Code and, therefore, they are recognized as subject to transport tax.”

The definition of agricultural producers is also contained in Article 346.2 of Chapter 26.1 “Taxation system for agricultural producers (Unified Agricultural Tax)” of the Tax Code of the Russian Federation.

«… Agricultural producers are organizations and individual entrepreneurs that produce agricultural products, carry out their primary and subsequent (industrial) processing (including on leased fixed assets) and sell these products, provided that in the total income from the sale of goods (works, services) of such organizations and individual entrepreneurs, the share of income from the sale of agricultural products produced by them, including products of their primary processing, produced by them from agricultural raw materials of their own production, is at least 70 percent, as well as agricultural consumer cooperatives (processing, marketing (trading), supply, horticultural , gardening, livestock farming), recognized as such in accordance with the Federal Law “On Agricultural Cooperation”, in which the share of income from the sale of agricultural products of the own production of members of these cooperatives, as well as from work performed (services) for members of these cooperatives is in the total volume income of at least 70 percent.

For the purposes of this chapter, agricultural producers also include city- and settlement-forming Russian fishery organizations, the number of employees in which, taking into account family members living with them, is at least half the population of the corresponding locality, which operate only fishing vessels that are their property. , registered as a legal entity in accordance with the legislation of the Russian Federation and for which the volume of fish products sold by them and (or) caught objects of aquatic biological resources is in value terms more than 70 percent of the total volume of products sold by them».

To confirm the status of an agricultural producer, the taxpayer must submit to the tax authority a calculation of the cost of the products produced, highlighting the agricultural products produced.

Since the tax period for transport tax is a year, the cost of agricultural products should be calculated based on the results of the year. To do this, the amount received from the sale of agricultural products must be divided by the total annual revenue of the organization and the result multiplied by 100 percent. If it turned out more than 70 percent, then the organization has the right not to pay transport tax on the above types of agricultural machinery. When determining the share of agricultural products, neither in the volume of agricultural products produced, nor in the total volume of manufactured products, purchased goods are taken into account.

Example 1.

The organization’s revenue for the year amounted to 850,000 rubles, including:

From the sale of vegetables - 600,000 rubles;

From the sale of cardboard containers - 250,000 rubles.

Therefore, the share of agricultural products in total revenue is equal to:

(600,000 rubles / 850,000 rubles) x 100% = 70.59%.

Consequently, the organization may not pay transport tax on the cost of tractors and machines used to deliver fertilizers.

End of the example.

Example 2.

Revenue for 2006 amounted to 930,000 rubles, including:

revenue from the sale of vegetables – 700,000 rubles;

revenue from the provision of services – 230,000 rubles.

Let's determine the share of agricultural products in total revenue:

(700,000 rubles / 930,000 rubles) x 100% = 75.27%.

Consequently, the organization in this situation does not pay transport tax.

Let's assume that revenue for 2006 amounted to 930,000 rubles, including:

from the sale of vegetables – 650,000 rubles;

from the provision of services – 280,000 rubles.

We determine the share of agricultural products in total revenue. It is equal to:

(650,000 rubles / 930,000 rubles) x 100% = 69.89%.

ü fishing sea and river vessels of the Tax Code of the Russian Federation);

ü passenger and cargo sea and river vessels owned (by the right of economic management or operational management) of organizations whose main activity is passenger and (or) cargo transportation under the Tax Code of the Russian Federation);

ü ships registered in the Russian International Register of Ships of the Tax Code of the Russian Federation). It should be noted that subparagraph 9 was introduced into the Tax Code of the Russian Federation by Federal Law No. 168-FZ of December 20, 2005 “On amendments to certain legislative acts of the Russian Federation in connection with the creation of the Russian International Register of Ships.” According to paragraph 2 of Article 4 of the said Federal Law, the changes it introduces come into force on January 1, 2006, but not earlier than one month from the date of their official publication. The federal law was officially published in the Parliamentary Gazette and in the Rossiyskaya Gazeta on December 23, 2005, therefore, changes made to the Tax Code of the Russian Federation cannot come into force earlier than January 23, 2006. Explanations regarding the application of the benefit in question are contained in the Letter of the Office of the Federal Tax Service for the Moscow Region dated February 26, 2006 No. 19-42-I/0211@ “On transport tax”, which, in particular, says the following:

“At the same time, the general rules for the entry into force of acts of legislation on taxes and fees are established by Article 5 of the Code. According to paragraph 1 of Article 5 of the Code, acts of tax legislation come into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period for the corresponding tax. Consequently, these changes can only come into force after January 24, 2006, with the beginning of a new tax period for a specific tax. Since the tax period for transport tax is a calendar year (Article 360 of the Code), the transport tax benefit for ships registered in the RMRS can only be applied starting from 2007.

It should be especially noted that this change, although it improves the situation of taxpayers, cannot be applied from January 1, 2006. According to paragraph 4 of Article 5 of the Code, acts of legislation on taxes and fees that abolish taxes and (or) fees, reduce the rate of taxes (fees), eliminate the obligations of taxpayers, payers of fees, tax agents, their representatives or otherwise improve their situation may have retroactive effect if expressly provided for. However, paragraph 2 of Article 4 of Federal Law No. 168-FZ of December 20, 2005, which speaks of the entry into force of amendments to the Code, does not contain any provisions that give these amendments retroactive effect. The Law does not say that the new provisions apply to legal relations from January 1, 2006. Therefore, the new norms do not have retroactive effect and come into force in the manner specified above.”

Vessels used only for government non-commercial service, owned or operated by the Russian Federation, constituent entities of the Russian Federation, in accordance with Article 34 of the Merchant Shipping Code of the Russian Federation, are subject to registration in accordance with the general procedure. At the same time, the rules established by the Merchant Shipping Code, on the basis of Article 3, do not apply to warships, border ships, military auxiliary vessels and other vessels that are state or municipally owned and operated by them only for government service for non-commercial purposes. Consequently, these vehicles are not subject to state registration in registers and, accordingly, are not subject to transport tax.

We noted above that, according to the Tax Code of the Russian Federation, passenger and cargo sea and river vessels owned (by the right of economic management or operational management) of organizations whose main activity is passenger and (or) cargo transportation are not subject to transport taxation.

Note!

This provision of the Tax Code of the Russian Federation does not apply to leased vehicles. This conclusion is contained in the Letter of the Ministry of Finance of the Russian Federation dated February 22, 2005 No. 03-06-04-04/13.

Here is the Letter of the Ministry of Finance of the Russian Federation dated November 2, 2005 No. 03-06-04-04/44, explaining the procedure for applying the Tax Code of the Russian Federation:

ü passenger and cargo aircraft owned (with the right of economic management or operational management) by organizations whose main activity is passenger and (or) cargo transportation.

Note!

ü planes and helicopters of air ambulance and medical service.

What documents do organizations confirm that their main activity is passenger and (or) cargo transportation, we looked at in the previous section. Let us only add that the transportation of passengers, their luggage, cargo, postal items, as well as contracts of carriage are regulated by Chapter XV of the Air Code of the Russian Federation.

If they have a license, operating organizations that directly carry out passenger and cargo transportation are exempt from paying transport tax.

OBJECTS OF TAXATION FOR ORGANIZATIONS THAT ARE UTII PAYERS

Payment by organizations of the single tax on imputed income (hereinafter referred to as UTII) in accordance with the Tax Code of the Russian Federation provides for their exemption from the obligation to pay the following taxes:

· corporate income tax (in relation to profits received from business activities subject to a single tax);

· tax on property of organizations (in relation to property used for conducting business activities, subject to a single tax);

· single social tax (in relation to payments made to individuals in connection with conducting business activities subject to a single tax).

Payment of UTII by individual entrepreneurs provides for their release from the obligation to pay:

· tax on personal income (in relation to income received from business activities subject to a single tax);

· property tax for individuals (in relation to property used to carry out business activities subject to a single tax);

· single social tax (in relation to income received from business activities subject to a single tax, and payments made to individuals in connection with the conduct of business activities subject to a single tax).

In addition to the listed taxes, organizations and individual entrepreneurs who are payers of UTII are not recognized as payers of value added tax, with the exception of value added tax payable in accordance with the Tax Code of the Russian Federation when importing goods into the customs territory of the Russian Federation.

Calculation and payment of other taxes and fees in accordance with the Tax Code of the Russian Federation are carried out by taxpayers in accordance with the general taxation regime.

Thus, paying UTII does not exempt the organization from paying transport tax. Payers of transport tax are, in particular, legal entities on which, in accordance with the legislation of the Russian Federation, vehicles are registered that are recognized as an object of taxation in accordance with the Tax Code of the Russian Federation.

The Letter of the Ministry of Taxes and Taxes of the Russian Federation dated June 11, 2003 No. SA-6-22/657 “On clarification of certain issues regarding the application of Chapters 26.2 and 26.3 of the Tax Code of the Russian Federation” discusses the specifics of taxation of organizations and entrepreneurs involved in road transportation. For the purposes of applying UTII, vehicles are understood as means intended for the transportation of passengers and goods on roads. These include buses of all types, cars and trucks.

Note!

Trailers, semi-trailers, breakaway trailers are not classified as vehicles under the Tax Code of the Russian Federation).

You can find out more about issues related to the application of the simplified taxation system in the book by the authors of BKR - INTERCOM - AUDIT JSC "Simplified Taxation System".

FEATURES OF PAYING TRANSPORT TAX WHEN IMPLEMENTING PRODUCTION SHARING AGREEMENTS

The taxation system for the implementation of production sharing agreements is determined by Chapter 26.4 of the Tax Code of the Russian Federation and refers to a special tax regime.

When implementing production sharing agreements, there are special points for the calculation and payment of transport tax:

ü firstly, the exemption applies to vehicles other than passenger cars;

ü Secondly, the exemption applies to vehicles used exclusively for the purposes of the agreement.

In order to obtain exemption from payment of transport tax, the investor must provide to the tax authority documents, the list of which is approved by Decree of the Government of the Russian Federation of January 15, 2004 No. 14 “On approval of the list of documents submitted by the investor under a production sharing agreement to the tax authorities for exemption from payment of transport tax in respect of vehicles owned by him (except for passenger cars) used exclusively for the purposes of a production sharing agreement.”

The list of documents provided includes:

1. Application by an investor under a production sharing agreement (or an operator acting as an authorized representative of the taxpayer) for exemption from payment of transport tax in relation to vehicles owned by him (except for passenger cars) used exclusively for the purposes of the production sharing agreement, on relevant tax period.

2. A notarized power of attorney issued by the investor to the operator in the manner established by the civil legislation of the Russian Federation to perform the duties of the taxpayer as an authorized representative of the taxpayer (to be presented if the operator is instructed to perform the duties of the taxpayer).

3. A register of vehicles (except for passenger cars) used exclusively for the purposes of the production sharing agreement, and primary accounting documents confirming the actual use of vehicles for the purposes of the specified agreement for the relevant period. The register form is given in Appendix No. 1 of Order No. SAE-3-01/355 of the Ministry of Taxes of the Russian Federation dated June 7, 2004 “On approval of the Procedure and deadlines for submitting to the tax authorities by an investor under a production sharing agreement documents for exemption from payment of transport tax in relation to owned him of vehicles (except for passenger cars) used exclusively for the purposes of the production sharing agreement.”

4. Extracts from the work program and cost estimates for the corresponding year, confirming the use of vehicles for the purposes of the production sharing agreement.

The Procedure applies to Russian and foreign legal entities that are investors under production sharing agreements in accordance with Federal Law No. 225-FZ of December 30, 1995 “On Production Sharing Agreements”, who have notified the tax authorities of the application of the special tax regime established by the head 26.4 Tax Code of the Russian Federation.

The documents required for exemption from payment of transport tax are submitted by the taxpayer to the tax authority with which the investor is registered in connection with the implementation of the production sharing agreement, simultaneously with the submission of a tax return for transport tax.

Since transport tax is classified as a regional tax, the law of a constituent entity of the Russian Federation may provide for the payment of advance payments for transport tax during the tax period, and also define reporting periods. In this case, for the first reporting period of the tax period, together with the submission of the calculation for the advance payment for transport tax, it is necessary to submit all the documents listed above. At the end of the tax period, when submitting a tax return, the documents listed in paragraphs 2 - 4 of the Procedure are submitted.

Please note that the register of vehicles (except for passenger cars) is filled in on an accrual basis from the beginning of the year, taking into account the acquisition of vehicles on the basis of primary accounting documents confirming the actual use of vehicles for the purposes of the production sharing agreement, as of the end of the tax period.

You can find out more about issues related to production sharing agreements in the book by the authors of BKR - INTERCOM - AUDIT JSC "Taxes and fees for the use of natural resources."