How is the transport tax coefficient applied in 2021?

Features of payment of transport tax by legal entities

1Who calculates transport tax for organizations according to the tax code in 2021?

Taxpayers are organizations, as opposed to individuals. persons calculate the amount of transport tax independently. The results of the calculations are provided at the end of the tax period in the declaration.

Taxpaying organizations calculate the amount of tax and the amount of advance tax payment independently.

clause 1 art. 362 Tax Code of the Russian Federation

At the end of the tax period, taxpayers-organizations submit a tax return to the tax authority at the location of the vehicles.

clause 1 art. 363.1 Tax Code of the Russian Federation

2Are organizations required to make advance payments?

Companies make advance payments throughout the year. However, constituent entities of the Russian Federation have the right to establish their own rules for paying auto tax, including exempting organizations from advances. In this case, TN is paid once a year.

During the tax period, taxpayers-organizations pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation.

clause 2 art. 363 Tax Code of the Russian Federation

3What changes have occurred in the transport tax for legal entities in 2021?

Organizations are required to use a new declaration form for reports for 2021. The 2021 form differs in that several new lines have been added to section 2 of the document.

Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/ [email protected]

4Do I need to submit a tax return declaration if the organization does not own vehicles?

Taxpayer declarations are prepared only by taxpaying organizations. If legal the person is not a taxpayer, that is, if the company does not have cars registered or cars that are not taxed (for example, agricultural machinery) are registered, then there is no need to submit a declaration.

The Code... does not provide for the obligation to submit to the tax authorities tax returns (tax calculations for advance payments) for the transport tax of organizations that are not recognized as taxpayers of this tax, including organizations that have registered vehicles in accordance with the established procedure that are not in accordance with paragraph 2 Article 358 of the Code is an object of taxation.

Federal Tax Service of the Russian Federation dated 04/03/2008 N ШС-6-3/ [email protected]

5What is the formula for calculating car tax for legal entities? persons?

TN = (Tax base) x (Tax rate) x (Kp coefficient) x (Kv coefficient).

The tax base is nothing more than the horsepower of the car. That is, for a car with an engine power of 75 hp. tax base = 75. The exact amount of horsepower is indicated in the documents for the car - in the PTS and STS. We will consider the remaining components of the formula separately.

Procedure and deadlines for paying tax in St. Petersburg

Taxpayer organizations pay transport tax and advance tax payments at the location of the vehicle.

Reporting periods for taxpayer organizations are the first quarter, second quarter, and third quarter.

Organizations pay advance tax payments no later than the last day of the month following the reporting period.

Tax payable upon expiration of the tax period is paid by organizations no later than February 10 of the year following the expired tax period. For more information about the procedure for paying taxes by legal entities, read the article at the link.

Deadline for payment of transport tax for legal entities in St. Petersburg in 2021

• for the 1st quarter of 2021 - until April 30, 2020;
• for the 2nd quarter of 2021 (6 months) - until July 31, 2021;
• for the 3rd quarter of 2021 (9 months) - until October 31, 2021;
• for the 4th quarter and the whole of 2021 - February 10, 2021

For reference. Transport tax for 2021 is paid by organizations until February 10, 2021.

Taxpayers who are individuals (citizens of the Russian Federation) pay transport tax on a car on the basis of a tax notice sent by the tax authority. The amount of tax on a car is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation. Individuals must pay transport tax in the general manner no later than December 1 of the year following the expired tax period.

Deadline for payment of transport tax by individuals

Starting from 2021, the deadline for paying car tax for individuals has changed - now the tax must be paid before December 1 (previously, the payment deadline was set until October 1).

Individuals must pay transport tax in the general manner no later than December 1 of the year following the expired tax period. That is, the car tax for 2021 must be paid before December 1, 2021, for 2021 - before December 1, 2019, and for 2021 - before December 1, 2021. If December 1 is a non-working day, the payment deadline is postponed to the next working day.

The deadline for paying transport tax on a car in St. Petersburg in 2021 is until December 1, 2021 (the tax is paid for 2021)

Failure to pay taxes on time will result in penalties being assessed in accordance with current legislation.

Transport tax rate for legal entities

The tax rate is one of the main parameters for calculating road tax. Tax for legal entities persons and individuals persons is calculated at the same rates. This means that the amount of car tax for organizations and citizens will not differ.

The rates vary by region, since according to the Tax Code, constituent entities of the Russian Federation have the right to independently set them depending on:

• Type of vehicle (car/truck, bus, motorcycle, etc.);
• Engine power in horsepower;
• Year of release;
• Ecological class.

You can view transport tax rates for legal entities by region for 2021 using this table.

Please note: Those regions of Russia in which there is no transport tax law use the general rates specified in Art. 361 Tax Code of the Russian Federation.

How to calculate transport tax in the Leningrad region

Since the Leningrad region belongs to a separate region, the tax rate here is established in accordance with regional law No. 51.

The responsibility for calculating the transport tax levied on individuals lies with tax officials. Organizations are required to make all calculations independently and timely pay taxes to the local budget. To calculate, you can use the online calculator, which is available on the website www.nalog.ru. You can also make calculations yourself by multiplying the tax rate for a given type of vehicle by the engine power. In addition, the increasing coefficients provided for by the “luxury tax” for cars costing more than 3 million rubles .

Transport tax coefficient for legal entities

The coefficient KP (increasing coefficient) is used to calculate the tax on passenger cars whose cost exceeds 3 million rubles. The list of such cars is updated every year; it can be found on the website of the Ministry of Industry and Trade.

The luxury coefficient applies not only to organizations, but also to car owners-citizens. It depends on the average cost and year of manufacture of the car.

The sizes of the coefficients according to clause 2 of Art. 362 of the Tax Code of the Russian Federation, see the table:

Transport tax rates in St. Petersburg for 2020

Tax rates for cars on the territory of St. Petersburg are set in the following amounts:
Transport tax rates in St. Petersburg (table)
Name of the object of taxation

In order to calculate the transport tax in St. Petersburg yourself, you need to multiply the vehicle power (in hp) by the tax rate (second column of the table).

Please note that when collecting car tax, increased transport tax coefficients are applied to expensive cars costing more than three million rubles.

Attention: due to the fact that the final tax amount depends on the category and make of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the car's power by the tax rate (taking into account increasing factors for expensive cars).

Transport tax coefficient for legal entities

The Kv coefficient (the number of months of vehicle ownership per year) is used if the car was not registered to the company for the entire tax period, that is, not a full year. For example, if a company registered a car or deregistered it in the middle of the year.

The coefficient is calculated using the following formula:

• Kv = (Number of full months of vehicle ownership) /12.

How to correctly calculate the number of months when registering a new vehicle on a legal basis. face:

• If the vehicle was registered on the 15th or earlier, the month is taken into account;
• If the 16th or later is not taken into account.

How to correctly calculate the number of months when deregistering a vehicle:

• If the vehicle was deregistered on the 16th or later, the month is taken into account;
• If the 15th or earlier is not taken into account.

For example, the coefficient Kv when registering a car on May 16 will be equal to 7/12. When deregistering a car on the same date, Kv = 5/12.

When moving a vehicle within an organization, the Q factor should also be used. Let's say a company registered a car with the traffic police on April 15, and later decided to transfer it to a department in another city. The registration date for the unit is November 18. How to correctly calculate Kv in this case:

1We count how many full months the parent organization used the car.

2We count how many full months the unit used the car.

From November 18 until the end of the year, 1 month will pass. That is, unit Kv = 1/12.

Calculator for calculating transport tax for legal entities

You can calculate transport tax for legal entities in 2021 using an online calculator. It works according to the same calculation formula, but does not yet take into account the Kp coefficient. Therefore, to calculate the final cost of tax on a luxury car, multiply the result of the calculator by the desired factor.

The calculator and rules for its use can be found on this page.

Use the online calculator only to find out the approximate cost of the tax. To calculate the TN for a tax return, perform the calculation using the formula manually.

Tax return for transport tax for legal entities

At the end of the tax period, legal persons are required to submit a tax return according to TN. The procedure for submitting a document is fixed in Article 363.1 of the Tax Code of the Russian Federation. What you should know from the article:

1Who submits a transport tax return?

The declaration is submitted only by legal entities that own vehicles subject to car tax. Individuals, as well as companies that do not own vehicles, do not submit a declaration on TN.

2Where should the declaration be sent?

The declaration is sent to the tax authority:

• At the location of the legal entity. faces;
• According to the place of registration of the largest taxpayers.

This can be done through a representative, in person, via the Internet or by mail.

3How to fill out and where is the tax return for transport tax for 2021?

Starting from 2021, organizations are required to use the new declaration format, approved by Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/ [email protected] , and you can also get acquainted with the rules for filling out the document on the official website of the Federal Tax Service.

The appendices of the Order disclose the codes required to fill out the declaration. For example, the vehicle type code (line 030 in the declaration) is defined in Appendix No. 5. Thus, the code 510 00 corresponds to passenger cars.

4Where is transport tax reflected in the income tax return?

Transport and other taxes are reflected in line 041 of the income tax return.

Sample of filling out a tax return for transport tax

The TN declaration consists of 3 parts:

• Title page;
• Section 1;
• Section 2.

The procedure for filling out the declaration is specified in the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/ [email protected] We provided a link to it above. Remember to use the new format in 2021.

How to fill out a transport tax return for 2021 using an example:

1Title page.

Section III of the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/ [email protected] . How to fill it out:

• At the top of the page, indicate the TIN and KPP of the organization. The numbers are duplicated on each sheet of the declaration.
• Correction number - write “0—” if the document is being submitted for the first time. If you are resubmitting it with corrections, write “1—“.
• Tax period - if you are reporting for the year, write "34". If for the last tax period (for example, in case of liquidation) - “50”.
• Indicate the number of the tax authority to which you are sending the declaration;
• Code by location (registration) - write “260” if you are declaring the vehicle registration number at the location of the car;
• Write the full name of the organization in the “Taxpayer” block.
• The OKVED code should be specified in accordance with OK 029-2014
• Write the number of pages of the declaration and attached documents.
• In the lower left block, put the number 1 if you are the head of the company, or 2 if you are its representative, and write your full name.
• Put the date and signature.

The block on the right is filled out by a tax employee. Leave it blank.

2Section 2

The second section is about calculating your tax amount, so fill it out next. Let's figure out what should be written in each line of the section:

• 020 - OKTMO according to OK 033-2013.
• 030 — type of vehicle (see Appendix No. 5 of the Order);
• 040 — VIN code of the car (look in the STS or PTS);
• 050 - brand;
• 060 - state number;
• 070 — vehicle registration date;
• 080 - date of deregistration (only if the car was deregistered this year);
• 090 - number of horsepower;
• 100 is the code for hp. - “251”;
• 110 - environmental class;
• 120 - number of years from the date of manufacture of the car (only if this indicator is needed to calculate tax in your region);
• 130 - year of manufacture of the car (look in the PTS);
• 140 — number of full months of vehicle ownership;
• 150 - share of ownership of the vehicle (if the car belongs entirely to the company, write 1/1);
• 160 - divide the number of complete months of car ownership by 12 and write the result as a decimal fraction.
• 170 is the tax rate in your region;
• 180 - if the car costs more than 3 million rubles, indicate the Kp coefficient.
• 190 - the amount of car tax - multiply the indicators of lines 090, 150, 160, 170 and 180 and write down the result.
• 300 - if the car is not covered by benefits, duplicate the result of line 190 here.

The tax should be calculated for each vehicle separately. So, if 3 cars are registered to a company, then this section will consist of 3 pages.

3Section 1

The first section provides the final results of the car tax calculations. Example of filling out this section:

• 010 - KBK should be clarified on the Federal Tax Service website, as the code changes from time to time (See here)
• 020 - write the OKTMO code;
• 021 — add the values ​​of lines “300” of the second section of all vehicles with the same OKTMO code and write the result.
• 023, 025, 027, - If in your region organizations are required to pay an advance, indicate the amount of advances for each period.
• 030 - subtract all advances from the number in line 021 and write down the result.
• Write your last name and date at the bottom of the document.

When filing a declaration, adhere to the following rules:

• If there is free space left on the line, put a dash in each cell.
• Write in capital letters only. Stick to the print style;
• Use dark blue, purple or black ink.
• All payments must be made in full rubles. Amounts of 50 kopecks and above are rounded to the nearest ruble.
• Secure declaration pages only in ways that do not damage the paper.

How to correctly calculate transport tax in St. Petersburg

For individuals, the amount of the transport fee is calculated by tax authorities. However, vehicle owners can independently check the accuracy of the accrual, and if an error is detected, challenge the amount presented for payment. The easiest way to calculate transport tax is to use the calculator available on the Federal Tax Service website.

When filling out the fields of the electronic form, the following information is entered:

• Vehicle release date.
• Type of equipment - truck, motorcycle, etc.
• Engine power installed in the PTS.
• Length of time you owned the car in the previous tax year.

After filling out all the fields, click the “ Next ” button, and the calculator provides the required information.

Another way to calculate is using a simple formula:

N = Bs x Md , where N is the required tax amount, Bs is the base tax rate, Md is the vehicle engine power.

Also, when calculating, you need to take into account the increasing factor if your car is a luxury item, that is, it costs over 3 million rubles . For some categories of citizens, full and partial exemption from transport tax is provided. Therefore, you should find out from the regional branch of the Federal Tax Service whether the owner of the vehicle belongs to a preferential category.

Details for payment of transport tax by legal entities under the Tax Code of the Russian Federation

Payment of transport tax by legal entities in 2021 is made to the tax authority at the location of the vehicle. Where to pay transport tax to legal entities, depending on the type of vehicle, is indicated in paragraph 5 of Art. 83 Tax Code of the Russian Federation:

• for water transport - at the place of registration;
• for air and ground transport - at the location of the legal entity. person or its separate division.

Payment order for legal vehicle tax payment. the face looks like this:

The details of the Federal Tax Service differ in the regions; they can be found on the official website of the Federal Tax Service. To do this, indicate the address of the organization in the form.

According to Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n, the BCC in 2021 looks like this:

We will tell you more about how to draw up a payment order below.

Features for legal entities

The amount of this tax for legal entities is in no way different from the amount for other taxpayers. But for organizations there are specific features for its calculation, retention and reporting.

Payment procedure and payment term

If for individuals the payment is calculated and calculated by the state, then legal entities are supposed to do this independently. Thus, a legal entity that owns a taxable vehicle is obliged to independently calculate and pay for it by making advance payments .
The amount of such payment is 25% of the full payment for the entire period and is paid at the end of the quarter (from the first to the third). The final payment is made at the end of the tax period (year) minus the advances made.

When calculating the contribution for registered or deregistered vehicles, a special coefficient is applied, which is the ratio of the number of full months during which such a vehicle was in the state register to the number of months of the tax period. However, this coefficient does not apply if such a product was entered into the register before the 15th day of the current month or was removed from the register after this date.

Legal entities are also required to submit reports in the form of an annual declaration, which must be submitted to the regulatory authority before the first of February of the year following the reporting year.

Privileges

Subjects of the Federation have the right to provide benefits to certain categories of taxpayers, relieving them of the obligation to make advance payments.

Legislation allows the constituent entities of the Federation to independently establish benefits for the payment of regional contributions.

For example, in the Vladimir region there are benefits for motor transport enterprises regarding militarized convoys and agricultural producers regarding buses and trucks.

You can find out detailed information about the procedure for calculating these payments in the following video:

Calculation of penalties for transport tax for legal entities in 2021

Subjects of the Russian Federation independently determine the deadlines for payment of transport tax for legal entities. persons In this case, the deadline in accordance with paragraph 1 of Art. 363 of the Tax Code of the Russian Federation cannot be established earlier than February 1. If an organization has violated tax payments, it expects:

• Accrual of penalties;

  Penalties are accrued for each day of delay in tax payment until the debt is fully repaid.

• Fine;

  A fine awaits organizations that did not file a return on time or calculated the tax incorrectly. According to paragraphs 1 and 3 of Art. 122 of the Tax Code of the Russian Federation, the fine will be 20% of the unpaid tax or 40% if the violation was committed intentionally.

• Forced collection of arrears at the expense of funds or property.

  In case of non-payment of tax, the taxpayer is sent a notice demanding repayment of the debt. Ignoring the requirement leads to forced collection of the debt at the expense of funds or property of the debtor organization through the court or by decision of the tax office in accordance with Art. 45, 46 and 47 of the Tax Code of the Russian Federation.

Penalties for transport tax for legal entities in 2021 are calculated according to the following formula:

• Penalties = (Total tax amount) x (number of days of delay) x (1/300 of the key rate of the Central Bank of the Russian Federation)

The penalty for each day of delay is determined as a percentage of the unpaid tax amount. The interest rate of the penalty is assumed to be equal to one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time.

clause 4 art. 75 Tax Code of the Russian Federation

From 2021, the refinancing rate is equal to the key rate of the Central Bank of the Russian Federation in accordance with the Directive of the Bank of Russia dated December 11, 2015 N 3894-U.

The key rate changes from time to time, so it is necessary to clarify it before calculating. As of June 16, 2021, it is 9%.

For clarity, let’s calculate how much penalty will be charged to the company for 30 days of delay if the unpaid tax is 10 thousand rubles:

• Penalty = 10,000 x 30 x 1/300 x 9/100 = 90.

So, a month after the delay, the total amount of tax due to the accrual of penalties will increase from 10,000 rubles. up to 10,090 rub.

Rules and deadlines for paying taxes for individuals

Every citizen who has registered a vehicle that belongs to him must pay tax on the basis of a notification that will be sent to him from the Federal Tax Service. This document is sent on the basis of information received by the Federal Tax Service over the past year. It displays information on tax objects, applied rates and benefits. A notification is sent to your residential address.

If all the data in it is true, individuals must make payment no later than the nearest December 1st. In case of delay in payment, a fine equal to 1/300 of the refinancing rate accepted in the Russian Federation is charged daily for the entire amount of the debt.

Deadline for payment of transport tax for individuals in 2021:

• for 2021 - no later than December 1, 2021
• for 2021 - no later than December 1, 2022

Please take into account: in accordance with paragraph 7 of Art. 6.1. Tax Code of the Russian Federation, if the last day of the period falls on a weekend, then the day of expiration of the period is considered to be the next working day following it.

Transport tax benefits for legal entities. persons

Tax benefits for transport tax for legal entities are enshrined in paragraph 2 of Art. 358 Tax Code of the Russian Federation. Thus, you do not need to pay auto tax for:

• fishing vessels;
• vessels that are intended for cargo and passenger transportation;
• agricultural transport;
• drilling ships and installations, offshore platforms, etc.

In addition to federal ones, there are also benefits established by regional legislation. For example, in Moscow, organizations providing passenger transportation services on public transport are completely exempt from paying car tax.

You can see what benefits exist for legal entities in your region, as well as on what basis they are provided, using the table of regional rates at the beginning of the article.

To obtain the right to a benefit, you must submit the appropriate application and documents confirming this right to the tax authority in advance.

Transport tax for pensioners in St. Petersburg

Pensioners are not included in the list of federal beneficiaries exempt from transport taxes. But local authorities have the right to do this independently, as a regional preference. Based on this, the transport tax for pensioners in St. Petersburg has been abolished, but only under certain conditions:

• Only one vehicle owned by a pensioner is exempt from taxation.
• The engine power of a tax-exempt vehicle must not exceed 150 hp.

Advance payments for transport tax for legal entities

Organizations are required to make advance payments on technical tax three times a year (after the 1st, 2nd and 3rd quarters) throughout the year. The terms for payment of advances are established by regional legislation. Typically, periodic payments are due before the end of the month following the end of the quarter. Such deadlines are established, for example, in St. Petersburg, where advance payments must be made no later than:

• April 30;
• July 31;
• October 31.

However, not all regions have the same deadlines, and in some, advance payments are not made at all. The rules for payment of TN should be clarified in local legislation. View the procedure for making advances on car tax for legal entities. persons depending on the region, you can use the table of rates by region. You will find it at the beginning of the article.

Advance payments for TN for each quarter are calculated using the following formula:

• Advance = ¼ x (Tax base) x (Tax rate) x (Kp coefficient) x (Kp coefficient)

Simply put, the advance is equal to ¼ of the total transport tax for 1 car.

Let's look at an example of how to calculate advances on transport tax when selling a car by a legal entity, that is, in the case when the company did not own the car for a full year.

Let's say a Moscow company sold a car on September 13th. Car engine power (i.e. tax base) = 75 hp. How to calculate an advance for one quarter:

1We determine the tax rate for a passenger car with a power of 75 hp. for Moscow according to the table. Rate = 12 rub.

2The cost of our car does not exceed 3 million rubles, so we do not take into account the Kp coefficient;

3We count the full months of car ownership to determine the coefficient Kv. From January to August (September is not counted as a full month, since the car was deregistered before the 16th) 8 months have passed. Kv = 8/12.

To calculate full months, we take into account the date of re-registration of the car to the new owner in the traffic police, and not the date of sale.

3Substitute the values ​​into the formula: ¼ x 75 x 12 x 8/12 = 150.

So, the company at the end of each quarter must pay 150 rubles for this car. advance

Transport tax: calculation for legal entities - examples

Example 1. Transport tax of an organization: calculation without coefficients

Almaz LLC is the owner of the following vehicles:

• passenger car SUZUKI VITARA – 140 hp;
• truck Ural 4320 – 230 hp;
• bus PAZ 3205 – 130 hp

For calculations, we use the rates established by the Tax Code of the Russian Federation (let’s assume that the same rates apply in the region), and take into account that the amounts must be in full rubles (clause 6 of Article 52 of the Tax Code of the Russian Federation):

Almaz LLC will pay:

• based on the results of 1-3 quarters - 660 rubles each. (123 + 374 + 163);
• at the end of 2021 – 655 rubles. (121 + 373 + 161);
• in total for 2021 – 2,635 rubles. (660 + 660 + 660 + 655).

Example 2. Transport tax of an organization: calculation with an increasing coefficient

Rubin LLC (Moscow) has a 2021 BMW530i car, which is included in the list of the Ministry of Industry and Trade:

• no more than 3 years have passed since the car was manufactured;
• its cost is more than 3 million rubles.

Car power is 231 hp, the tax rate according to the Moscow Law of July 9, 2008 No. is 75 rubles. The increasing factor is –1.1.

Let's calculate the amount of tax and advance payments:

• 231 x 75 x 1.1 = 19,058 rubles. – transport tax for the year;
• 19,058 / 4 = 4,765 rubles. – each of three advance payments;
• 19,058 – (4,765 + 4,765 + 4,765) = 4,763 rubles. – payable at the end of the year.

An expensive car owned increases the owner’s obligations by RUB 1,733. (tax without coefficient: 231 x 75 = 17,325 rubles).

Example 3. Transport tax of an organization: calculation with ownership coefficient

On April 15, 2021, Kristall LLC (Ryazan) registered a Toyota Camry with a power of 249 hp.

The company later sold the 153 hp Chevrolet Cruze, which was deregistered on August 16, 2021.

Let's make the calculations:

In the example considered, Kristall LLC will make the following transport tax payments in 2021:

• for the 1st quarter – 1,722 rubles;
• for the 2nd quarter – 6,391 rubles. (4,669 + 1,722);
• for the 3rd quarter – 5,817 rubles. (4,669 + 1,148);
• for 2021 – 4,666 rubles. (4,668 – 2), a small overpayment for Chevrolet will be covered by the accrual for Toyota.

As a legal person to pay car tax

Legal entities pay auto tax by payment order. Payment can only be made by bank transfer.

To generate a payment order, use the service on the official website of the Federal Tax Service. To do this, go to the list of online services and select “Fill out a payment order.” Fill out all fields of the special form:

• in the “Tax group” line, select “Property taxes”;
• in the line “Name of payment” - “Transport tax from organizations”;
• in the line “Payment type” - “Payment amount”;
• The KBK will appear automatically.

Fill out the form completely in the same way. Details will be added as you enter data. After you provide all the necessary information, click on the “Generate payment order” button and save the file on your computer.

Payment of auto tax upon liquidation

The procedure for paying road tax by legal entities in the event of liquidation is enshrined in Article 49 of the Tax Code of the Russian Federation. According to it, the tax is paid by the liquidation commission. The TN payment is made from the funds or property of the liquidated company.

The obligation to pay taxes, fees, insurance premiums (penalties, fines) of the liquidated organization is fulfilled by the liquidation commission at the expense of the funds of the said organization, including those received from the sale of its property.

clause 1 art. 49 Tax Code of the Russian Federation

According to paragraph 1 of Art. 64 of the Civil Code of the Russian Federation, tax payments are made only after the company pays off debts:

1To citizens whose health has suffered due to the fault of the liquidated company;

2According to employee salaries.

If after all the payments the company has no funds left to pay off the tax debt, the managers are obliged to pay it.

If the funds of a liquidated organization, including those received from the sale of its property, are not sufficient to fulfill in full the obligation to pay taxes, fees, insurance contributions, due penalties and fines, the remaining debt must be repaid by the founders (participants) of the said organization within the limits and in the manner established by the legislation of the Russian Federation.

clause 2 art. 49 Tax Code of the Russian Federation

Payment of car tax during reorganization

The procedure for paying tax during reorganization is specified in Article 50 of the Tax Code of the Russian Federation. According to it, the successor is obliged to pay the tax (as well as penalties and fines thereon), regardless of whether he knew about the tax debts of the reorganized legal entity. faces.

The fulfillment of the obligations to pay taxes of a reorganized legal entity is assigned to its legal successor (legal successors), regardless of whether the facts and (or) circumstances of non-fulfillment or improper fulfillment of these obligations by the reorganized legal entity were known to the legal successor (successors) before the completion of the reorganization. In this case, the legal successor(s) must pay all penalties due for the obligations transferred to him. The successor(s) of the reorganized legal entity is also responsible for paying the due amounts of fines imposed on the legal entity for committing tax offenses before the completion of its reorganization. The legal successor(s) of the reorganized legal entity, when fulfilling the obligations assigned to it by this article to pay taxes and fees, enjoys all rights and performs all obligations in the manner prescribed by this Code for taxpayers.

clause 2 art. 50 Tax Code of the Russian Federation

The legal successor is:

• In the case of a merger, the resulting company;
• When joining - the joining company;
• In case of division - separated companies;
• Upon transformation, the resulting company.

The last tax period of the reorganized or liquidated company in accordance with clause 3 of Art. 55 of the Tax Code of the Russian Federation considers the period of time from January 1 to the date of liquidation or reorganization.

Despite the fact that the calculation of transport tax for organizations is carried out according to the same formula as for individuals. individuals, the procedure for paying car tax for companies is more complicated, and the responsibility is higher. To avoid problems with the tax office, adhere to the calculation rules, pay the transport tax and advances on it on time, and also adhere to the deadlines for submitting the declaration.

Property tax for individuals

Among other things, the signed law clarifies the moment from which the property tax of individuals is calculated using the benefits due to the individual

. In accordance with the future edition of paragraph 6 of Art. 407 of the Tax Code of the Russian Federation, benefits when calculating tax are taken into account starting from the tax period in which the payer became entitled to these benefits, and not from the moment the corresponding application was sent to the Federal Tax Service. This provision will come into force on January 1, 2021 (Clause 5, Article 9 of Federal Law No. 374-FZ of November 23, 2020).

At the same time, the amendments allow taking into account changes in the cadastral value of real estate

when calculating tax both in the current and previous tax periods (future version of Article 403 of the Tax Code of the Russian Federation). Applying the changed cadastral value of real estate in this way is permitted in the following cases:

• reduction of cadastral value due to correction of a technical error in the information of the Unified State Register of Real Estate;
• amendments to the act on approval of the results of determining the cadastral value.

The amendments also abolish restrictions on the number of tax periods.

, for which it is possible to recalculate the property tax of individuals in connection with an application for a benefit, the right to which arose more than three years ago.

Let us remind you that now, in accordance with paragraph. 2 clause 6 art. 408 of the Tax Code of the Russian Federation, when an individual applies for a benefit in paying property tax for individuals, the tax is recalculated for no more than 3 tax periods preceding the calendar year of application. From January 1, 2021, this norm will no longer apply. Accordingly, starting from the new year, tax recalculation can be done for 3 or more tax periods (Clause 56, Article 2 of Federal Law No. 374-FZ dated November 23, 2020).

Another important change concerns the introduction of a reduction factor of 0.6

, which will be used when calculating property tax for individuals for newly formed real estate objects.

Currently, a reduction factor of 0.6 in order to reduce the tax paid by individuals is applied only during the third tax period, in which the tax base is determined based on the cadastral value of real estate. Starting from the fourth quarter, property tax is paid by individuals in full. That is, without the use of reduction factors (clause 8 of Article 408 of the Tax Code of the Russian Federation). From January 1, 2021, a reduction factor of 0.6 will be introduced for newly formed real estate properties. It will be used when calculating tax from the fourth period, in which the tax base is determined based on the cadastral value of real estate (future paragraph 8.2 of Article 408 of the Tax Code of the Russian Federation).

Another change is aimed at expanding the list of individuals who are granted tax benefits

without a request.

From 2021, this list will include combat veterans, information about which is posted in the Unified State Social Security Information System (Clause 18, Article 1 of Federal Law No. 374-FZ of November 23, 2020). At the same time, without an application, veterans will be provided with benefits not only for the property tax of individuals, but also for transport and land taxes. Military veterans will no longer submit any applications and supporting documents in order to receive benefits on these taxes. The Pension Fund will send all the necessary information to the Federal Tax Service.