KBK - 2017 transport tax for organizations was paid using the same codes as before. The same procedure applies in 2018. Let's consider the list of BCCs relevant for this tax, as well as the specifics of regulations governing the procedure for their application.
BCC for transport tax for legal entities in 2017-2018
Code budget classification used by the state for the purpose of effectively accounting for various incomes and expenses of the Russian budget. Persons involved commercial activities, almost always deal only with those types of BCCs that relate to budget revenues.
The current BCCs are given in the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. They are presented in the form of a very complex structure, which can be difficult for a non-specialist to interpret.
The competent authorities of the Russian Federation, most often the Federal Tax Service and the Ministry of Finance, periodically issue regulations with explanations regarding the use of CBC. For example, order of the Federal Tax Service of Russia dated December 29, 2016 No. ММВ-7-1/736.
Applicable KBK codes have a uniform appearance - 20-digit sequences of numbers. It is this 20-digit BCC that must be indicated on payment slips when transferring taxes, contributions, fees, as well as penalties and fines accrued to the budget. provided by law cases.
For companies that are subject to payment of transport tax, Order No. 65n states the subject to be used for this tax in 2017 -2018 years KBK 182 1 06 04011 02 1000 110. It was also active in 2016.
In 2017-2018, the 2016 KBC transport tax on penalties and fines did not change.
Read about the form of the transport declaration valid for the 2017 report and the rules for filling it out in the article .
BCC for fines and penalties for transport tax in 2017-2018
For legal entities that are payers of transport tax, Order No. 65n establishes the following BCCs to be used in 2017-2018.
Unlike ordinary individuals, organizations independently calculate transport taxes. Our review contains the basic rules and formulas that will help you accurately calculate the final tax amount.
What to start from
Nowadays, a huge number of people and companies have own funds movement. This is very convenient, but it requires additional expenses. In addition to paying for gasoline and maintenance, each vehicle owner is required to pay tax on a specific type of vehicle. According to Russian tax legislation, the rate in a particular region should not differ from the generally accepted rate by more or less than 10 times (clause 2 of Article 361 of the Tax Code of the Russian Federation).
As a general rule, the calculation of transport tax in 2017 depends on:
- on the cost of the vehicle;
- its power;
- region of registration.
Of course, large and expensive transport always requires more capital investment. This leads to the fact that many people prefer to purchase more economical means of transportation.
What is subject to tax
To begin with, we note that in addition to the tax on vehicles, passenger cars Other modes of transport are also covered. These, in particular, may be (Article 358 of the Tax Code of the Russian Federation):
- air Transport;
- motorcycles, scooters, etc.;
- all types of trucks;
- water vehicles: boats, jet skis, yachts, motor ships, sailboats, etc.;
- means for moving through the snow in winter: snowmobiles, sleds, etc.
Which vehicles are not taxed?
The state does not withhold taxes for all vehicles. Those funds that are not registered in general procedure, are prescribed in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation. Among them:
- air transport, which is at the disposal of air ambulance and medical services;
- offshore drilling vessels;
- cargo and passenger river/sea/air transport that belong to private entrepreneurs and firms;
- passenger cars used by disabled people;
- sea and river modes of transport that are used for fishing;
- combines of all models, special vehicles (milk tankers, etc.) that are used for agricultural work;
- vehicles that have been stolen (if the fact of theft is confirmed);
- boats with oars or motor boats with an engine up to 5 hp;
- transport that appears in the Russian International Register of Ships.
Calculation mechanism
A detailed calculation of the transport tax takes into account the circumstances specified in Art. 362 Tax Code of the Russian Federation. So, if intermediate reporting periods are defined in a particular region of Russia, then an advance must be paid to the treasury for each quarter, and the balance of the tax is paid at the end of the year. If reporting quarter is missing, the amount is paid one-time at the end of the year.
Formulas
The general procedure for calculating transport tax is defined in Article 362 of the Tax Code of the Russian Federation, as well as additionally in regional legislative acts on this payment.
If we do not take into account the reporting periods, the formula for calculating transport tax in 2017 is as follows:
|
The remaining amount at the end of the year = Tax base * Rate – Sent advances
To make it clear, we will give a simple example of calculating transport tax.
EXAMPLE
The Moscow organization has a truck. Its engine power is 136 hp. The tax rate for this vehicle is 26 rubles/hp. (up to 200 hp inclusive).
Thus, the annual tax for this transport is equal to:
136 hp × 26 rub./hp. = 3536 rub.
Features of legal entities
Please note that the calculation of transport tax for legal entities did not change significantly in 2017. To determine the amount of tax, an organization needs to count the number of months during which the vehicle was registered with it. Therefore, the ownership indicator Kv is one of the main coefficients for calculating transport tax.
As a general rule, tax must be deducted from the month the vehicle is registered until the month it is deregistered. But it happens that the vehicle changes owner, and the months are incomplete. Then the calculation is made using the possession coefficient.
So, if the vehicle was registered before the 15th, then for the new owner this month is included in the calculation of transport tax for non-payment full month possessions. And vice versa: when the fact of registration occurs after the 15th day, then the new owner does not need to pay tax for that month.
And by analogy, the law clearly states: if a vehicle was deregistered after the 15th day, then this month is usually counted as a whole month.
Thus, the ownership coefficient (Q) is the ratio of the number of whole months during which the vehicle was registered to its owner to the total number of months in a year (for annual tax) or in a quarter (for advance tax payment).
The formula for calculating advance payments looks like this:
|
- NB – tax base (for a car this is usually the engine power in hp);
- NS – tax rate;
- Kv – ownership coefficient;
- Kp – increasing coefficient.
As you can see, the calculation of the advance payment for transport tax includes a coefficient that increases its value. It applies to transport if its price is more than 3 million rubles. The list of such cars is published by the Russian Ministry of Industry and Trade on its website http://minpromtorg.gov.ru.
Current rates
As mentioned, the tax on vehicles primarily depends on the tax base and rate. So, for cars and trucks, the base is power, which is measured in horsepower.
The general rates are determined by the Tax Code of the Russian Federation (Article 361). However, there is no universal table for calculating transport tax. The fact is that in different areas the rates may be lower or higher. The limit is set to 10 times.
The rates for calculating transport tax in the table for 2017 can be found in our other material.
Regarding the transport tax in Crimea, calculations in 2017 should be made according to the rates shown in the following table:
| Transport tax rates in Crimea | |
|---|---|
| Vehicle type | Rate (RUB) in 2017 |
| Passenger cars | |
| 5 | |
| 7 | |
| 15 | |
| 20 | |
| 50 | |
| Motorcycles and scooters with engine power (per horsepower): | |
| up to 20 hp (up to 14.7 kW) inclusive | 2 |
| over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive | 4 |
| over 35 hp (over 25.74 kW) | 10 |
| Buses with engine power (per horsepower): | #colspan# |
| up to 200 hp (up to 147.1 kW) inclusive | 10 |
| over 200 hp (over 147.1 kW) | 20 |
| Trucks with engine power (per horsepower): | |
| up to 100 hp (up to 73.55 kW) inclusive | 12 |
| over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive | 20 |
| over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive | 25 |
| over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive | 30 |
| over 250 hp (over 183.9 kW) | 40 |
| Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (with each horsepower) | 5 |
| Snowmobiles, motor sleigh with engine power (with each horsepower): | |
| up to 50 hp (up to 36.77 kW) inclusive | 25 |
| over 50 hp (over 36.77 kW) | 50 |
| boats, motor boats and other water vehicles with engine power (per horsepower): | |
| up to 100 hp (up to 73.55 kW) inclusive | 20 |
| 50 | |
| Yachts and other motor-sailing vessels with engine power (per horsepower): | |
| up to 100 hp (up to 73.55 kW) inclusive | 30 |
| over 100 hp (over 73.55 kW) | 100 |
| Jet skis with engine power (per horsepower): | |
| up to 100 hp (up to 73.55 kW) inclusive | 50 |
| over 100 hp (over 73.55 kW) | 100 |
| Non-self-propelled (towed) vessels, for which gross tonnage is determined (from each registered ton of gross tonnage) | 30 |
| Airplanes, helicopters and other aircraft with engines (per horsepower) | 50 |
| Airplanes with jet engines (per kilogram of thrust) | 40 |
| Other water and air vehicles without engines (per vehicle unit) | 400 |
Today the majority commercial companies Russia has transport in its main means. In this regard, there arises tax liability: It is important not only to calculate the payment yourself, but also to transfer funds to the budget on time. Compliance with the deadlines for payment of transport tax for legal entities in 2019 is the key to successful and calm activities in the future. Find out when you need to transfer payments for transport, in what order and why it is dangerous to miss legal deadlines.
Cars, motorcycles, buses, airplanes, helicopters and other vehicles registered with the organization are all subject to tax, which must be calculated independently and transferred on time. Moreover, strictly within the deadlines established by the authorities of the subject of the Russian Federation in which the object is registered. It is important here not to confuse the tax payment deadlines for citizens and legal entities - they are different.
Payment of transport tax in 2019 (payment terms for legal entities)
Organizations that have ownership rights to vehicles registered with the State Traffic Inspectorate must remit road tax on time, statutory region of registration. Most subjects of the Russian Federation adopted such a law at the beginning zero years, delimiting payment terms for legal entities and ordinary citizens.
Tax Code The Russian Federation has established reporting periods for transport tax (1st, 2nd, 3rd quarter) and tax period (year). At the same time, legislative bodies in each region have the right to establish one of two options for tax payment deadlines:
- Advance and annual - only four payments: for 1st, 2nd, 3rd quarters and the balance (amount minus advances paid) - after delivery annual declaration.
- Annual - one-time payment for the year - after submitting the annual declaration.
Moreover, the deadline for payment of the transport “fee” cannot be set earlier than the delivery date annual reports according to tax. Such a declaration is submitted on February 1 annually. Therefore, legal entities pay tax at the end of the year after this date, not earlier. In some regions, only one day is allotted for payment, and in some - up to three months. For example, in the Bryansk region, the tax at the end of the year must be transferred no later than February 1, and in the Nizhny Novgorod region - no later than April 15.
In most constituent entities of the Russian Federation, an advance option is available. Legal entities transfer tax in equal payments throughout the year. The order is as follows (see table below).
Transport tax in 2019: payment deadlines
| Reporting/tax period | Month of payment |
| 2018 | from February to April 2019 |
| 1st quarter 2019 | April 2019 |
| 2nd quarter 2019 | July 2019 |
| 3rd quarter 2019 | October 2019 |
| 2019 | from February to April 2020 |
Legal entities transfer advance payments for transport taxquarterly- after every three months,residual payment (the difference between annual amount taxes and advances) -no earlier than February 1 of the year following the reporting year(in February, March, April)
Deadlines for payment of transport tax for 2018 in 2019
See the table below for when organizations must remit tax at the end of 2018.
|
Region (republic, territory, region) |
Deadline for payment of transport tax for the past year in 2019 (day and month are indicated without transfer from weekends and holidays) |
Requisites regional law(date, number) |
|---|---|---|
| CITIES OF FEDERAL SIGNIFICANCE | ||
| Moscow | February 5th | |
| Sevastopol | February 10 | 11/14/14 No. 75-ZS |
| Saint Petersburg | 04.11.02 № 487-53 | |
| REPUBLIC | ||
| Crimea | 1st of February | |
| Altai | 27.11.02 № 7-12 | |
| Bashkiria | 27.11.02 No. 365-з | |
| Yakutia | 07.11.13 No. 1231-3 No. 17-V | |
| Tyva | 28.11.02 No. 92 VX-1 | |
| Chechnya | 10.13.06 No. 32-RZ | |
| Chuvashia | 23.07.01 № 38 | |
| Buryatia | February 2 | 26.11.02 No. 145-III |
| Kalmykia | February 3rd | 11/18/14 No. 79-V-З |
| Karelia | February 5th | 12/30/99 No. 384-ZRK |
| Dagestan | February 10 | 02.12.02 № 39 |
| Ingushetia | 27.11.02 No. 43-RZ | |
| Mordovia | 10.17.02 No. 46-З | |
| Tatarstan | 29.11.02 No. 24-ZRT | |
| Udmurtia | 27.11.02 No. 63-RZ | |
| Karachay-Cherkessia | February, 15 | 27.11.02 No. 46-RZ |
| Komi | 26.11.02 No. 110-RZ | |
| Mari El | 27.10.11 No. 59-Z | |
| Adygea | March 1 | 28.12.02 № 106 |
| Khakassia | 25.11.02 № 66 | |
| Kabardino-Balkaria | 28.11.02 No. 83-RZ | |
| North Ossetia | no later than 5 days. from the date of submission of the annual declaration | 20.10.11 No. 30-RZ |
| THE EDGES | ||
| Khabarovsk | 1st of February | 10.11.05 № 308 |
| Altaic | February 5th | 10.10.02 No. 66-ZS |
| Zabaikalsky | February 10 | 20.11.08 No. 73-ZZK |
| Krasnoyarsk | 08.11.07 № 3-676 | |
| Stavropol | February, 15 | 27.11.02 No. 52-kz |
| Permian | February 20th | 30.08.01 № 1685-296 |
| Kamchatsky | 30th of March | 22.11.07 № 689 |
| Krasnodar | March 1 | 26.11.03 No. 639-KZ |
| Seaside | 28.11.02 No. 24-KZ | |
| AREAS | ||
| Voronezh | 1st of February | 12/27/02 No. 80-OZ |
| Bryansk | 09.11.02 No. 82-З | |
| Murmansk | 11.18.02 No. 368-01-ZMO | |
| Kaliningradskaya | 16.11.02 № 193 | |
| Ryazan | 22.11.02 No. 76-OZ | |
| Tverskaya | 06.11.02 No. 75-ZO | |
| Tyumen | 19.11.02 № 93 | |
| Kemerovo | February 2 | 28.11.02 No. 95-OZ |
| Kostromskaya | 28.11.02 No. 80-ZKO | |
| Arkhangelskaya | February 5th | 01.10.02 No. 112-16-OZ |
| Irkutsk | 04.07.07 No. 53-oz | |
| Kurganskaya | 26.11.02 № 255 | |
| Lipetskaya | 25.11.02 No. 20-OZ | |
| Magadan | 28.11.02 No. 291-OZ | |
| Omsk | 11/18/02 No. 407-OZ | |
| Pskovskaya | 26.11.02 No. 224-OZ | |
| Vologda | February 6 | 11/15/02 No. 842-OZ |
| Astrakhan | February 10 | 22.11.02 No. 49/2002-OZ |
| Belgorodskaya | 28.11.02 № 54 | |
| Ivanovskaya | 28.11.02 No. 88-OZ | |
| Rostovskaya | 05.10.12 No. 843-ZS | |
| Tula | 28.11.02 No. 69-Z | |
| Yaroslavskaya | 05.11.02 No. 71-Z | |
| Vladimirskaya | February, 15 | 27.11.02 No. 119-OZ |
| Orlovskaya | 26.11.02 No. 289-OZ | |
| Penza | 18.09.02 No. 397-ZPO | |
| Sakhalinskaya | 29.11.02 № 377 | |
| Sverdlovskaya | 11.29.02 # 43-OZ | |
| Orenburgskaya | 25 February | 16.11.02 No. 322/66-III-OZ |
| Kirovskaya | 15 days from the date of submission of the annual declaration (February 1) | 28.11.02 No. 114-ZO |
| Kursk | 10 days from the date of submission of the annual declaration (February 1) | 21.10.02 No. 44-ZKO |
| Novgorodskaya Novosibirsk |
March 1 | 09/30/08 No. 379-OZ |
| 16.10.03 No. 142-OZ | ||
| Samara Saratovskaya |
06.11.02 No. 86-GD | |
| 25.11.02 No. 109-ZSO | ||
|
Smolenskaya |
27.11.02 No. 87-з | |
| 28.11.02 No. 69-Z | ||
|
Amurskaya |
11.18.02 No. 142-OZ | |
| Ulyanovsk Chelyabinsk |
06.09.07 No. 130-ZO | |
| 28.11.02 No. 114-ZO | ||
| Leningradskaya | 22.11.02 No. 51-oz | |
| Volgogradskaya | 11.11.02 No. 750-OD | |
| Kaluzhskaya | 26.11.02 No. 156-OZ | |
| Tomsk | 10th of March | 04.10.02 No. 77-OZ |
| Moscow | March 28 | 11/16/02 No. 129/2002-OZ |
| Nizhny Novgorod | April 15 | 28.11.02 No. 71-Z |
| AUTONOMOUS DISTRICTS | ||
| Jewish | 1st of February | 02.11.04 No. 343-OZ |
| Nenets | 25.11.02 No. 375-OZ | |
| Yamalo-Nenets | 25.11.02 No. 61-ZAO | |
| Khanty-Mansiysk | February 10 | 11/14/02 No. 62-oz |
| Chukotka | March 1 | 05.18.15 No. 47-OZ |
Advances on transport tax in 2019: legal deadlines for payment
Obligation to pay quarterly advances established by local legislative authorities. If intermediate periods are not defined, then there is no need to pay advances.
For example, the deadline for paying transport tax in Moscow is no later than February 5 of the year following the year for which the tax is paid (Law No. 33 dated 07/09/08). And they don’t make advance payments.
There are only five regions in which advance payments are not transferred:
- The Republic of Ingushetia;
- Sverdlovsk region;
- Transbaikal region;
- Moscow;
- Tomsk region.
The table below shows the deadlines for transferring advances in each constituent entity of the Russian Federation.
Deadlines for payment of advance payments for transport tax in 2019
| The subject of the Russian Federation (republic, territory, region) |
Payment deadline |
|---|---|
| CITIES OF FEDERAL SIGNIFICANCE | |
| Moscow | don't pay |
| Sevastopol | April 30, July 31/October |
| Saint Petersburg | |
| REPUBLIC | |
| Adygea | April 30, July 31/October |
| Altai | |
| Bashkiria | |
| Buryatia | |
| Dagestan | |
| Kabardino-Balkaria | |
| Kalmykia | |
| Ingushetia | don't pay |
| Karachay-Cherkessia | at the end of each quarter |
| Karelia Mari El |
May/August/November 5 |
| Komi | 15 May/August/November |
| Crimea | 30 days from the end of the reporting quarter |
| Mordovia | April 30, July 31/October |
| Yakutia | 30 days after the end of the reporting quarter |
| North Ossetia | April/July/October 25 |
| Tyva | April 30, July 31/October |
| Udmurtia Tatarstan |
10 May/August/November |
| Khakassia | April 30, July 31/October |
| Chechnya | no later than the deadline for submitting quarterly payments |
| Chuvashia | no later than 5 working days. after the deadline for quarterly payments |
| THE EDGES | |
| Zabaikalsky | don't pay |
| Kamchatsky | within 5 days from the date of submission of the quarterly report |
| Krasnodar | May/August/November 5 |
| Altaic Permian Seaside Stavropol Krasnoyarsk |
April 30, July 31/October |
| Khabarovsk | |
| AREAS | |
|
Bryansk |
April 30, July 31/October |
| Belgorodskaya | 10 May/August/November |
| Volgogradskaya Saratovskaya |
|
| Kirovskaya | |
| Kostromskaya Kemerovo |
|
| Novgorodskaya Novosibirsk |
May/August/November 30 |
| Kursk | 10 April/July/October |
| Orlovskaya Ivanovskaya Kaluzhskaya Arkhangelskaya |
|
| Penza | 15 May/August/November |
| Rostovskaya | 5 days from the date established for the payment of advance payments |
| Samara | April/July/October 30 |
| Sverdlovskaya Tomsk |
don't pay |
| Tula | no later than the day established for submitting settlements for advance payments |
| Tyumen | 15 April/July/October |
| AUTONOMOUS DISTRICTS | |
|
Yamalo-Nenets |
April 30, July 31/October |
| Chukotka | within 5 working days. from the date of expiration of payment for advance payments |
Deadline for payment of transport tax in the payment order
Taxpayers should carefully fill out all fields of the road tax payment order form, including the “Date” field. It must indicate the date, month and year of tax payment. It should be taken into account that payment deadlines are shifted to the next working day if it falls on a weekend.
For example, if the advance payment deadline (see tables above) is May 1, 2019, then you can transfer the tax after the holidays, but no later than May 6. It is safer to transfer the advance on April 30. IN payment order In this case, you must write “04/30/2019”.
Responsibility for violation of deadlines for payment of transport tax in 2019
If tax authorities discover a delay in tax payment, the organization will be fined and penalties will be charged. Failure to pay tax threatens a legal entity with a fine of 20% of the tax amount (Article 75 of the Tax Code of the Russian Federation). And if the inspectors prove that the company did not pay the tax intentionally, they will recover 40% of the unpaid tax amount. Penalties will be charged for each day of delay in the amount of the debt.
The Federal Tax Service can sue an organization if tax payment has not been received. Tax officials will report the claim within six days of filing. Collection will be carried out at the expense of money supply on the basis of an order from the head of the inspection (Article 47 of the Tax Code of the Russian Federation).
Such sanctions are always extra expenses for the organization, so you should not delay or skip payments.
Owning a certain type of property in our country implies the need to pay property tax. Its calculation is carried out within the framework of special legislation - the formula is determined
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Tax Code of the Russian Federation. At the same time, it is important to note that legal entities must carry out calculations and payments independently - there are other nuances associated with this subject of law.
Changes in 2019
Today, owning some types of property involves paying taxes. This is not only real estate, but also cars.
According to the law, it is necessary to pay property tax on vehicles. Its size is set individually, but according to standard standards.
The amount of transport tax is influenced by the following:
- car engine power;
- coefficient established by law for all cars;
- additional coefficients.
Moreover, it is worth noting that within the constituent entities, special legislative documents can be drawn up that allow tax collection coefficients to be changed up or down.
But there are some restrictions. Such independently determined values cannot differ by 10 times or more from the standard ones established by the Tax Code of the Russian Federation.
It is important to note some differences in calculations for different categories of owners:
- individuals;
- legal entities.
Usually there are simply no difficulties for individuals. Since the calculation is carried out by the tax service.
Moreover, this payment must be made in a one-time payment, over a fairly wide time period. Things are different for legal entities.
They will need to calculate their own transport tax. Moreover, payment must be made in advance. Usually 4 times a year.
For example, if you own a car, the transport tax on which is 36 thousand rubles, then during the tax period you will need to make 4 transfers of 9 thousand rubles each.
Moreover, late payment or underpayment threatens with serious troubles:
- imposing certain penalties for late payments;
- accrual of penalties for each day of delay.
In addition, there are many different additional points regarding calculations. This also applies to certain tax charges. Tax law changes constantly.
Representatives of legal entities need to pay particular attention to this. Since they need to carry out the calculations themselves.
Moreover, legislation is changing not only at the federal level, but also in the regions themselves. Today, they have the right to independently implement a number of measures to formulate legislation.
There are some changes taking place in 2019.
There are a number of points that will need to be dealt with. These include:
- the coefficient has undergone certain clarifications since the beginning of 2019 - by this moment is defined as the ratio of the total number of months of ownership to the number of months in the corresponding reporting period(from 2019, only the month in which the car was purchased on the 15th or later is considered a full month, based on clause 3);
- the rule regarding expensive cars applies only to those that were presented on the official website of the Ministry of Industry and Trade as of March 1 of the reporting year (Clause 2 of Article No. 362 of the Tax Code of the Russian Federation).
There is an innovation in the transport tax on heavy goods vehicles - it is possible to receive a deduction for damage paid for by a legal entity. The question is determined by clause 2 of Art. No. 362 Tax Code of the Russian Federation.
Thanks to this deduction, it is possible to reduce the tax levy to literally zero.
The indicated innovations are determined precisely at the federation level. In this case, there may also be changes at the level of subjects.
If the head of a legal entity has any questions about this, he should contact the regional office Federal tax service.
Transport tax in 2019 for legal entities in Moscow is paid in accordance with the standard provisions of the Tax Code of the Russian Federation.
It is important to note that certain categories receive certain benefits. For example, this concerns the taxation of individual entrepreneurs.
But it is worth noting that standards similar to legal entities are usually applied to individual entrepreneurs. It is important to keep records of all expenses and generate reports.
It is also important to note that in 2019 the declaration for reporting has undergone some changes. In addition to such items as engine horsepower, new items are provided.
For example, No. 130 - implies information for heavy trucks using the Platon system. It is important to note that any tax benefits in 2019 there are no simplified taxes (simplified taxation system) for those using the simplified taxation system.
If legal or individual believe that their rights have been violated in some way, then it is worth going to court. The decision of this body will protect the rights of the taxpayer if there really is an error in calculating the tax fee.
Deadlines for payment of transport tax for legal entities
An important point is precisely the moment of payment of the advance payment of taxes, the deadline for sending funds to the budget by a legal entity. The amount of the penalty directly depends on the amount of tax collection.
The following are installed tax periods for legal entities:
- first quarter;
- second quarter;
- third quarter;
It is for this reason that it will be necessary to carry out 4 times a year.
It is also important to note that constituent entities of the Russian Federation have the right to refuse to establish any reporting periods. And assign the calculation and payment of tax in one payment for legal entities as such.
This point needs to be worked out in advance. And promptly monitor changes in local tax legislation.
For example, in Moscow and the region, advance payments are simply not provided for.
This moment is determined by a special regulatory document - clause 1 of Art. No. 3 dated 07/09/08
At the same time, legal entities registered in the capital will need to transfer the tax in a lump sum before February 5 of the year immediately following the reporting year.
Things will be somewhat different in the case of the northern capital - St. Petersburg. In this city and Leningrad region It is necessary for legal entities to send advance payments.
The first three payments are made as follows:
- until April 30;
- until July 31;
- until October 30.
The last tax payment must be made before February 10. The dates indicated above imply payment for last year– which precedes the submission of reports.
This issue is determined by special local legislation - clause 2 of Art. No. 3 dated November 4, 2002 “On transport tax.” Accordingly, in all other regions things are similar.
It may or may not be required to be implemented. This point is best worked out in advance.
Especially if the legal entity was registered relatively recently. And the person responsible for reporting does not yet have the relevant experience.
What are the rates for regions of Russia?
Transport tax rates in the Russian Federation may differ in different cities. Since, according to the Tax Code of the Russian Federation, subjects are free to set the amount of payment at their own discretion.
For 2019, rates are determined as follows (up-to-date information from the official websites of the Federal Tax Service):
| Region name | Moscow | St. Petersburg | Amur |
| Less than 100 hp | 12 | 24 | 15 |
| More than 100, but less than 125 hp. | 25 | 35 | 21 |
| From 125 to 150 hp | 35 | 35 | 21 |
| From 150 to 175 hp | 45 | 50 | 30 |
| From 175 to 200 hp | 50 | 50 | 30 |
| From 200 to 225 hp | 65 | 75 | 75 |
| From 225 to 250 hp | 75 | 75 | 75 |
| More than 250 hp | 150 | 150 | 150 |
Table continuation:
| Region name | Astrakhan | Magadan | Smolensk region |
| Less than 100 hp | 14 | 6 | 10 |
| More than 100, but less than 125 hp. | 27 | 8 | 20 |
| From 125 to 150 hp | 27 | 8 | 20 |
| From 150 to 175 hp | 48 | 12 | 40 |
| From 175 to 200 hp | 48 | 12 | 40 |
| From 200 to 225 hp | 75 | 18 | 66 |
| From 225 to 250 hp | 75 | 75 | 18 |
| More than 250 hp | 150 | 30 | 110 |
It often happens that an enterprise simultaneously has many expensive, powerful cars on its balance sheet. In this case, you can use some methods to reduce the bet amount.
Currently the most effective:
- reducing the power of the car - it is possible to install a less powerful engine or simply try to forge documents with the help of friends in the traffic police;
- take advantage of certain benefits - this is problematic for legal entities, but some regions provide benefits in some cases;
- register the car in the region where tax rate for the TS it is significantly less.
For legal entities in St. Petersburg. and other cities is determined individually, in accordance with special regulatory documents.
It is best to work out this question in advance. This will allow you to perform the calculation yourself and also avoid mistakes.
Underpayment of transport tax to the budget (and the accrual is made precisely in local budget, not federal) involves significant penalties, as well as fines. It is also important to remember to submit your tax return on time.
Taxation is one of the important areas of doing business. If you do not have the necessary experience, you need to get advice.
Today there are many institutions involved in the preparation of tax reporting in outsourcing mode. It is assumed that tax reporting will be generated on-site.
How to calculate the amount
Calculating the amount of transport tax is an important step. Therefore, you need to familiarize yourself with the formula for calculation on the Federal Tax Service website. All required additional information is also provided there.
Regarding the timing of payment in a specific region and the rate in the subject, as well as other points. It is important to pay maximum attention to the nuances. Errors in tax calculations arise precisely because of subtle features of calculation.
Formula
A formula is determined for calculating transport tax according to a special regulatory document– Clause 3 of Article No. 363.1 of the Tax Code of the Russian Federation.
Standard formula for calculating transport tax:
RN = CH × NB × (number of months of ownership/12) × increasing factor,
Separately, it is necessary to consider the issue of using a multiplying factor. It is worth noting that this applies only to certain types of cars. Need to use it.
A complete list of such cars, the ownership of which requires the use of a PC (increasing factor), is reflected on the official website of the Ministry of Industry and Trade.
Moreover, if at a particular point in time a certain car is not on the list, but previously it was there, it will be necessary to use an increasing coefficient.
Otherwise, non-use is considered an error. There will be underpayment. As a result, the absence of payment fact, the accrual of penalties and fines.
Example
The easiest way to familiarize yourself with the process of paying the amount of transport tax is with a simple example:
Kontur LLC owns a vehicle with an engine power of 100 hp. The region has established a tax rate for each horsepower for this type of car the value is 25 rubles.
In this case, the car is not included in the list for which a special increasing factor is applied. The tax amount will be
100 hp × 25 rubles = 2,500 rubles.
How to calculate penalties
Sometimes it happens that for some reason the transport tax was not paid on time or a penalty was imposed due to underpayment or another reason.
In this case, the legal entity will again need to independently carry out calculations and payments. The easiest way to understand this procedure is with a simple example:
The amount of the penalty is 1/300 of the refinancing rate of the Central Bank of the Russian Federation. Kontur LLC failed to pay part of the tax due to an incorrect calculation.
The amount of non-payment will be 1 thousand rubles. For each day of delay, a penalty was charged in the amount of 1/300 of the rate. Number of days – 30.
Accordingly, for each day of delay - 3 rubles. 30 days × 3 rubles – 90 rubles of penalties will need to be paid to Kontur LLC.
Where to pay
On the official website of the tax service, the codes of income classifications of the Russian Federation are indicated. For organizations that were registered in Moscow, information can be obtained at https://www.nalog.ru/rn77/taxation/kbk/yul/nitz/tn/tno/.
The following is presented:
How to fill out a payment order
The corporate transport tax is one of many taxes required to be paid by any legal entity. We will consider below what the transport tax will be for legal entities in 2017 and when it must be paid, and whether we should expect it to be abolished at all.
How to calculate transport tax for legal entities in 2017
Transport tax for legal entities in 2017 can be calculated using a simple formula: the tax base is multiplied by the tax rate. True, the formula may contain an amendment with decreasing or increasing coefficients (for example, for expensive cars that cost several million rubles), and each region of Russia has the right to change the tax rate relative to the base value in any direction, while there is only one restriction for changing the rate - it should not differ in any direction by more than ten times from the base one. Therefore, the amount of taxes is very individual and will differ significantly from one Russian region to the region.
The tax rate for transport tax in 2017 for legal entities is established in each region independently, so an organization’s accountant can find out the current rate in his/her constituent entity on the website of the local Federal Tax Service inspectorate or directly at the inspectorate.
As any accountant knows, the responsibility for calculating this tax lies with the legal entity itself, and the report to the Federal Tax Service is submitted in the form of a declaration, and tax authorities They only check, relying also on the traffic police database, whether the accounting department has correctly calculated the amount of taxes and whether the payment has been made in full. Therefore, you need to treat this work as carefully as any other. accounting activities— the tax authorities will definitely not praise you for a mistake.
Deadlines for payment of transport tax for legal entities in 2017
The declaration for this tax must be filed by a legal entity before February 1, 2017. In those regions where payment of this tax for legal entities is provided once a year, this same date is deadline to make payments to the budget for accrued taxes. True, in the overwhelming majority of federal subjects this tax is still paid by legal entities in advance once a quarter, and the deadline for paying the tax is the entire next month after the end of the quarter. That is, based on the results of the first quarter of 2017, the tax will need to be paid by April 30, based on the results of the second quarter - by July 31, etc.
It must be remembered that in 2017 the system of budget classification codes is changing, but the BCC for transport tax will remain the same.
A sample declaration if necessary (if, for example, you are encountering this for the first time) can easily be found on the Internet or at the local tax authority.
Can transport tax be abolished for legal entities?
Discussions about abandoning this tax have been going on for quite some time. One main injustice applies to both ordinary Russians and Russian legal entities - in fact, the owners of any transport pay tax for road use twice. In addition to the tax itself, there are excise taxes on fuel, which more adequately reflect the degree and frequency of use of the car, and those cars that drive on the roads more often are paid at the expense of excise taxes. more money to the budget. Even increasing coefficients for expensive and powerful Vehicle were initially laid there, albeit indirectly, since such cars consume an insane amount of fuel. As a result, a paradox arises, which does not exist in any other country in the world, when the same collection is collected twice under different forms.
However, if tax abolition was not discussed in the “fun” years, it is especially not worth expecting it now, when the government is looking for any ways to reduce the budget and is cutting even socially significant expenses, and is looking for more and more new ones to increase revenues. new ways to raise money even from the ordinary population. What to say about business. It is obvious that to refuse such good way replenish the state budget the authorities will not do so even in relation to ordinary citizens, especially since this thesis will be fair in relation to fees from organizations and enterprises. Therefore, businesses will need to survive without hope of help from the state.