Property Tax Car For Legal Entities 2021

All car owners who purchase vehicles are aware of the Tax Code of the Russian Federation, according to which owners of motor vehicles are required to pay annual transport fees.

Due to the fact that vehicles fall under the category of movable property, some owners of the units must also pay this duty.

Both individuals and legal entities and organizations that are less fortunate have motor vehicles. After all, no measures were taken in their regard to abolish the property tax on movable units.

Therefore, institutions should be aware of vehicle tax issues.

The legislative framework

The definition of the category “movable property” is in the Civil Code of the Russian Federation in Art. 130. All property is divided into known real estate and movable objects.

The first type of objects includes land and everything that is located on it, property that cannot be moved without causing significant damage. This includes objects and unfinished construction structures.

This also applies to the category of real estate of inland navigation vessels that are registered in the name of the state.

All other objects of taxation, such as financial assets and capital (money), documents, cars and everything that can move or move without causing harm to others are considered movable property.

Do individuals pay?

Most car owners, as a result of purchasing a car, wonder whether they need to pay property tax in addition to the key duty - transport tax?

The answer is simple, you don't need to pay anything. Since the beginning of 2013, all individuals have been exempt from paying property tax on vehicles.

All motor vehicles that were registered both before the date of adoption of the order and later than January 1, 2013 were exempt from this duty. This applies to individuals.

Companies and organizations whose vehicles were registered before the specified date will have to pay the full cost of the duty. As a result, institutions began to cheat and try to circumvent the law.

They began decommissioning cars purchased before January 1 and registering new vehicles. But the tax inspectorate quickly took up this issue.

The owners of the companies, in their appeals and letters to the tax service, referred to the fact that the transport was not used and demanded additional installation of equipment, thus evading payment of duties on movable property.

And motor vehicles began to be used only after amendments were made. Institutions tried to find a way out and a compromise with the tax authorities, while individuals did not know trouble.

After all, the owners of the units, represented by a Russian citizen, do not need to pay tax on movable property; they only need to pay transport taxes.

As it says in v. 130. The Civil Code states that movable property includes cars and other types of transport.

However, there are exceptions for individuals to pay movable property tax. Although this type of transport is rarely found among ordinary citizens.

This refers to aircraft and space rockets that must be registered. However, even the largest corporations, let alone individuals, do not have these units and installations.

The majority of Russian citizens are misled by the erroneous fact that when purchasing a motor vehicle, the owner thinks that he becomes the owner of the property.

In fact, this is true, but this is the acquisition of movable property, and property tax applies only to non-movable objects, that’s all the difference.

An institution that owns certain vehicles that are subject to property tax may be subject to taxation. But this type of transport is very rare and very few institutions have it.

Find out what transport tax benefits are available for labor veterans from the article: transport tax benefits for labor veterans.

How to calculate transport tax for a motorcycle, see here.

Accounting for movable property in the organization

The procedure for classifying property as movable or immovable is not established by the Tax Code of the Russian Federation. When determining the category, you must be guided by Art. 130 Civil Code of the Russian Federation. According to the Civil Code of the Russian Federation, movable property means real estate and other objects that are not firmly connected to the land. Objects can be moved without breaking their integrity. Registration of movable property is not carried out with the exception of a number of objects, for example, vehicles.

Movable property objects in an organization are taken into account as fixed assets from the moment they are registered. For some types of property, the legal right to use arises from the moment they are registered. Objects in the form of weapons and vehicles are registered with the state.

Accounting for movable property is kept separately from other fixed assets. In the process of conducting activities in relation to fixed assets, inventories are carried out to determine the availability and condition of the property.

Is transport subject to corporate property tax?

There are no problems with individuals; all very simple vehicles are not subject to property tax in 2021.

But regarding legal authorities, many questions arise about who is obliged to pay movable property tax and for what, and who is granted benefits or exemption from paying duties. Let's talk about everything in order.

As the Tax Code of the Russian Federation states, art. 374 after amendments were made in 2013, all movable property registered after January 1, 2013, and registered as a fixed asset, is not subject to duty.

This includes all units that have the third depreciation group in the classification rank. That is, machines that work usefully from 3 to 5 years.

As a result, accountants, referring to the amendment to the Tax Code when calculating the tax on movable property, did not include this type of transport.

But in 2021, the Tax Code has changed, and in Art. 374. it says the following: units that belong to the first and second depreciation groups (operation of cars from 1 to two years, and from two to 3 years) are not those that are subject to taxation.

That is, the changes affected the registration date and time of registration of units for organizations.

Accordingly, all institutions do not have to pay movable property tax, even if the car was purchased and registered before January 1, 2013. But this concerns the first two groups, what to do with the third?

As stated in the Tax Code Art. 381 “Tax benefits”, then this type of transport falls under preferential taxation. That is, the tax is required, but is not paid as a result of the provision of benefits prescribed in tax legislation.

In other words, companies do not need to pay tax on movable property purchased after January 1, 2013.

Is it necessary to pay property tax on a car for legal entities and individuals in 2021?

Accordingly, we can conclude that the final resolution on the controversial issue will be different in each individual situation. If, during an expert analysis of documents, it turns out that movable property was trivially dismantled for the purpose of subsequent transfer to a related party and evasion of taxes, then it will not be possible to avoid payments. If it is clear that the purpose of the purchase from a related party was actually to purchase components for further self-assembly of the vehicle (for example, some special equipment), then the organization may be able to defend its right to receive benefits.

We recommend reading: Preferential Deductions for Income Tax 2021 for Chernobil residents

In addition, on January 1 of the same year, another amendment was adopted, exempting legal entities from paying property tax on “movables” belonging to the 1st and 2nd depreciation groups. As for whether an organization’s car that falls into the depreciation group from 3rd onwards is subject to property tax in 2021, the answer is yes.

What benefits are there?

Institutions that have at their disposal motor vehicles belonging to the third depreciation group can take advantage of benefits for paying property duties for organizations on movable assets.

Objects that are registered as a result of the liquidation of legal entities or their reorganization are deprived of preferential discounts.

Preferential programs for property duties are provided for organizations that are participants in the free economic zone, namely for purchased motor vehicles for the purpose of using them and conducting business for 10 years.

These benefits and amendments to legislation are aimed at avoiding tax evasion. After all, most legal entities, as a result of the reorganization of the institution, are trying to hide from debts to the state.

Due to changes in the law and amendments, not a large number of new taxpayers will be added.

After all, the majority of institutions will be exempt from paying duties as a result of using benefits (for the third depreciation group) or complete exemption from fees if motor vehicles belong to the first and other classification categories.

The object of taxation fell under the benefit

Property tax provides for many preferential categories established at both the regional and federal levels. According to federal decisions, 17 categories of organizations have the right to enjoy preferential preferences. These include enterprises of special economic zones, pharmaceuticals, scientific fields and many others that have indicators that are valuable to the state.

The following categories of citizens who own companies are subject to partial or complete abolition of property tax:

1. disabled people;
2. WWII veterans;
3. participants in any hostilities;
4. heroes of the USSR and Russia;
5. families of the deceased serviceman;
6. liquidators of man-made disasters.

Individual entrepreneurs are exempt from paying payments on movable assets. These categories are classified as individuals who have their own rules for calculating mandatory payments on vehicles.

Controversial issues

Owners of organizations have controversial issues regarding benefits and nuances in obtaining them.

On the one hand, objects of movable property of the third depreciation group are subject to taxation. But on the other hand, institutions are not taxed, but receive a benefit and are deprived of an annual fee.

This information confuses many experienced accountants who doubt the inclusion of vehicles owned by organizations in the total property tax amount. After all, companies, unlike individuals, calculate their own taxes.

All taxpayers are divided into two groups – individuals and legal entities. Regarding the former, they are completely exempt from paying duties on movable property, with the exception of having jet rockets and spacecraft registered in their name.

For legal entities the situation is somewhat more complicated. This is due to the confusion surrounding laws and amendments to the Tax Code.

We conclude that organizations do not pay tax on movable property belonging to classification groups 1 and 2, but receive benefits regarding the third.

How to return transport tax to a pensioner is discussed in the article: how to return transport tax.

The deadline for payment of transport tax in 2021 by individuals can be found on the page.

There is information about the increasing coefficient for transport tax in 2021 for legal entities.

When a car is not subject to property tax

January 20, 2021 2443

In February 2015, the organization purchased a car with a service life of 37 months from a third-party organization that is not interdependent in relation to this organization. The car was not purchased as a result of reorganization or liquidation of legal entities. Is the vehicle in question subject to property tax?

The object of taxation is movable and immovable property recorded on the balance sheet of an organization as fixed assets (clause 1 of Article 374 of the Tax Code of the Russian Federation).

From January 1, 2015, fixed assets included in the first or second depreciation group are not recognized as objects of taxation for property tax (Classification of fixed assets, approved by the resolution of the Government of the Russian Federation dated January 1, 2002 No. 1; subparagraph 8, paragraph 4, art. 374 of the Tax Code of the Russian Federation; clause 55 of article 1. part 5 of article 9 of the Federal Law of November 24, 2014 No. 366-FZ (hereinafter referred to as Law No. 366-FZ)). In this case, the date of acceptance of fixed assets for registration does not matter (letter of the Ministry of Finance of Russia dated July 16, 2015 No. 03-05-05-01/40829, Federal Tax Service of Russia dated August 7, 2015 No. BS-4-11 / [email protected] ).

In this situation, a car purchased in February 2015 has a useful life of 37 months. Consequently, according to the Classification, such a car is classified as the third depreciation group.

On the issue of taxation of movable property included in other depreciation groups, registered on January 1, 2013 as fixed assets, one should be guided by a different norm (clause 25 of Article 381 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated October 8, 2015 No. 03- 05-05-01/57549, from 06.10.2015 No. 03-05-05-01/57030. from 20.08.2015 No. 03-05-05-01/48167. from 29.07.2015 No. 03-05-05-01 /43678 ). From January 1, 2015 (clause 25 of article 381 of the Tax Code of the Russian Federation; clause 57 of article 1. part 5 of article 9 of Law No. 366-FZ) organizations are exempt from property tax in relation to movable property adopted from January 1, 2013 year to be registered as fixed assets, with the exception of the following movable property items registered as a result of:

• reorganization or liquidation of legal entities;
• transfer, including acquisition, of property between persons recognized as interdependent (clause 2 of article 105.1 of the Tax Code of the Russian Federation).

Thus, subject to the above conditions, the movable property of an organization registered after January 1, 2013 is not subject to property tax (letter of the Ministry of Finance of Russia dated December 16, 2015 No. 03-05-04-01/73730, dated May 13, 2015 No. 03-05-05-01/27322. dated 03/18/2015 No. 03-05-05-01/14636. Federal Tax Service of Russia dated 05/29/2015 No. BS-19-11/111).

As follows from the question, in this situation the car was purchased in February 2015 from a person who is not related to the taxpayer. Also, the car was not purchased as a result of reorganization or liquidation of legal entities. Consequently, such a car is not subject to property tax (letter of the Ministry of Finance of Russia dated July 14, 2015 No. 03-05-05-01/40374).

The material was prepared by experts from the Legal Consulting Service of the GARANT company

Property tax changes in 2021

2020 has prepared a number of significant changes in terms of taxation of property of legal entities.

One of the most pleasant things is that quarterly reports on accrual of advances have been cancelled. Clause 2 of Art. 386 of the Tax Code of the Russian Federation lost force on January 1, 2020 on the basis of Law dated April 15, 2019 No. 63-FZ.

A new clause 1.1 has been added to Art. 386 of the Tax Code of the Russian Federation, which provides for the following possibility:

• if an enterprise has several taxable objects, the base for which is determined as the average annual cost, and such objects fall under the responsibility of different tax inspectorates, then it is now possible to report to one government agency;
• You must first submit a notice on the procedure for submitting property tax reports.

Please note that this option is not provided for property taxed at cadastral value.

We also remind you that back in 2021, movable property ceased to be classified as taxable objects as a result of Law No. 302-FZ dated August 3, 2018.

You can calculate property tax taking into account the changes for 2021 in the BukhSoft program. The program itself will calculate the tax and check the calculation against control points.

Are cars subject to property taxes?

There is a misconception that in Russia, in addition to the transport tax for owning a vehicle, you will have to pay property tax for the car.

This is not at all true, and today you will find out how transport tax and property tax differ, and whether property tax is paid on vehicles owned by individuals and organizations.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to find out how to solve your particular problem, please use the online consultant form on the right or call. It's fast and free!

Cancellation of movable property tax

In 2021, you will need to pay property tax on real estate that is included in fixed assets (in this part, the legislation has not changed; if real estate is accounted for as a product and is intended for resale, no tax is charged on its value).

We recommend reading: Is a premium paid to pensioners aged 80 with a disability group?

The authorities have long come to the conclusion that it is necessary to abolish the tax on movable property. From January 1, 2021, changes to tax legislation come into force. The amendments adopted by Federal Law No. 302-FZ of 08/03/2021 concern objects of taxation with property tax.

For transport

As stated at the level of federal legislation, the rate of transport tax (TN) is regulated by regional authorities .

TN must be paid by citizens living throughout the country. All money raised from the tax ends up in the local budget.

All citizens of the Russian Federation who own cars and other vehicles must pay TN . This is stated in the three hundred and fifty-seventh article of the Tax Code of the Russian Federation. The same applies to companies with vehicles on their balance sheets.

Organizations have to independently calculate the amount of advance payment and the tax itself. This is done for individuals by employees of territorial tax authorities based on information about the state registration of the car.

TN is calculated based on the results of a certain period, which is called the tax period. The amount consists of the established rate, the base and the number of cars owned by the citizen . Companies calculate the difference between the TN itself and the amount of advances that were made during the tax period and determine the amount of tax.

For organizations, advance amounts are calculated after the end of the reporting period. This is 1/4 of the product of the current base and the rate, as stated in the three hundred and sixty-second article of the Tax Code of the Russian Federation.

What objects are subject to TN?

The objects for which the TN is valid are mentioned in the three hundred and fifty-eighth article of the Tax Code of the Russian Federation. In particular, you will have to pay for:

• automobile;
• motorbike;
• buses, self-propelled, tracked vehicles;
• boats, sailboats, cutters, helicopters, towed vessels, snowmobiles, airplanes and water or air transport.

Regardless of whether a citizen owns a car or an airplane, he must register the vehicle in accordance with the procedure provided for by law.

What do you not need to pay for?

Also, by law, you can not pay for some vehicles . We are talking about an impressive list that is required to be studied. So, you do not need to pay tax for:

1. A rowing boat or motor boat, the engine power of which is no more than 5 hp.
2. Passenger cars converted for disabled people, passenger cars with an engine no more powerful than 100 hp. purchased with the help of social security .
3. River and sea vessels intended for fishing.
4. Vessels that are the property of an organization or businessman engaged in transporting people or goods by water .
5. Agricultural machinery owned by farms . used for the manufacture of products. This includes a variety of machines, ranging from tractors, combines, milk and livestock tankers, poultry carriers, fertilizers, maintenance, etc.
6. Cars and other vehicles that belong to government authorities, for example, military, intelligence or law enforcement agencies .
7. Vehicles stolen or stolen are wanted . In this case, you need to obtain a document that confirms the theft of a car or other vehicle.
8. Aviation and medical helicopters, airplanes, as well as ships included in the international register, are stated in the three hundred and fifty-eighth article of the Tax Code of the Russian Federation.

Tax base for property tax in 2021

For convenience, information on determining the tax base is summarized in a table. The data was collected based on the norms of Art. 375 of the Tax Code of the Russian Federation, taking into account Art. 378.2 Tax Code of the Russian Federation.

The procedure for determining the tax base

Business centers and shopping centers (including individual premises in them), subject to their inclusion in the list approved annually by a constituent entity of the Russian Federation

Cadastral value as of January 1, 2021 according to the assessment carried out in the region

Premises, the purpose of which, according to documents or according to their actual use, involves the placement of offices, catering outlets, retail outlets, household facilities, subject to their inclusion in the list approved annually by a constituent entity of the Russian Federation

Cadastral value as of January 1, 2021 according to the assessment carried out in the region

Real estate of foreign legal entities (except for representative offices)

Cadastral value as of January 1, 2021 according to the assessment carried out in the region

Residential buildings or premises in them that are not taken into account on the balance sheet of the enterprise

Cadastral value as of January 1, 2021 according to the assessment carried out in the region

Average annual value on balance sheet. It is determined as the result of dividing the sum of residual values ​​by the first day of each month of the reporting or tax period and by the first day of the month following the reporting or tax period by the number of terms (the number of months of the reporting or tax period plus one).

For property

Property tax is a mandatory tax . the rate of which is also regulated by local legislators. The money raised from its collection is credited to the regional budget.

The procedure for imposing property taxes is prescribed in the thirty-second chapter of the Tax Code of the Russian Federation. The Federal Law dated December 9, 1991, numbered “2003-1,” is invalidated on January 1 of the current year.

It is also necessary to pay property tax in the case when property is transferred for temporary use, possession, or received by agreement. Both domestic and foreign organizations must pay . whose property is located on the lands of the Russian Federation.

Individuals who have property specified in the above law had to pay the tax until December 31 of last year.

Until the beginning of 2015, Russians paid taxes on the following property:

• apartments;
• rooms;
• houses, garages, dachas;
• other buildings and premises;
• share in property.

Now you need to pay for the following property:

• apartment or residential building;
• garage, real estate complex, unfinished house;
• other premises.

Buildings standing on land allocated for summer cottages, vegetable gardens, gardening, or on a housing construction site are residential buildings. Accordingly, they are taxed. Property located in an apartment building is exempt from payment.

What exactly should I pay?

Since January 1, 2013, Russians have been exempted from movable property tax.

The legislation understands movable property as property such as cars, machines, furniture, money, computers, office equipment and more. The corresponding amendments were adopted by the Federation Council and signed by the head of state.

Exemption from payment of such tax applies to any movable property that was registered on January 1, 2013 . or later.

At the same time, taxpayers who have movable property registered before 2013 will have to pay for the entire service life of the object (fair for organizations).

The companies tried to cheat and decided not to use movable property until 2013, but the tax authorities immediately became interested in this fact . And the heads of the enterprises wrote that vehicles or other equipment were not used, since they required special installation and assembly before starting work (we are talking about special equipment). Therefore, facilities were put into operation only in time for the new amendments to take effect.

Fortunately, while organizations had to adapt to the new requirements of the law “On Property Tax,” car owners—individuals—did not encounter any difficulties .

Do I need to pay property tax on my vehicle? The car owner is required to pay only transport tax .

Article 130 of the Civil Code of the Russian Federation makes it very clear that cars and other types of transport are recognized as movable property.

In this case, the only exceptions are those vehicles that are unlikely to be owned by an ordinary citizen.

We are talking about airplanes, space rockets and watercraft that are subject to state registration - these types of vehicles are subject to property tax, but most organizations do not have this.

All other cars: domestic or foreign cars, trucks, minibuses and other vehicles are not considered real estate, therefore, their owner must pay TN. This was directly confirmed by the Federal Tax Service of Russia in a statement dated February 18, 2013.

In most cases, confusion with these taxes occurs due to simple ignorance. Citizens mistakenly think that when buying a car, they are acquiring property . In principle, the train of thought is correct, however, the vehicle is movable property, and you will not have to pay property tax. But you need to pay TN - this cannot be avoided if there are no benefits.

The owner of a simple car will not have to pay additional tax . Some exceptions exist for companies, but rarely does any organization have vehicles that fall under the requirements at which property tax begins to apply. It is impossible to talk about the identity of transport and property taxes.

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Re: Property tax - car base on the balance sheet of a company on the OSN

“Since 2015, movable property that is not classified in the first or second depreciation group in accordance with the Classification of fixed assets is subject to corporate property tax in accordance with paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation, set out in the new edition (for more details, see Practical commentary on the main changes in tax legislation since 2015). However, paragraph 25 of Art. 381 of the Tax Code of the Russian Federation provides for companies an exemption from paying this tax in relation to movable property registered as fixed assets from January 1, 2013. This benefit does not apply if it was adopted as a result of the reorganization or liquidation of legal entities. Also subject to taxation are movable property registered on January 1, 2013 as a result of its transfer (including acquisition) from one person to another, if these persons are recognized as interdependent by virtue of clause 2 of Art. 105.1 Tax Code of the Russian Federation." and I realized that since 2015, the O.S. only those in groups 1 and 2+ that were introduced in 2013 are not taxed

Re: Property tax - car base on the balance sheet of a company on the OSN

Read carefully Here is another letter of clarification for you.

Ministry of Finance of the Russian Federation FEDERAL TAX SERVICE

dated February 18, 2013 N BS-4-11/ [email protected]

On the property tax of organizations The Federal Tax Service has considered an online appeal on the procedure for applying the provisions of Federal Law dated November 29, 2012 N 202-FZ for the purpose of calculating the property tax of organizations and reports the following.

According to Article 373 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), taxpayers of the corporate property tax are organizations that have property recognized as an object of taxation in accordance with Article 374 of the Code.

In accordance with Article 374 of the Code, objects of taxation for Russian organizations are movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to a joint activity or received under a concession agreement), recorded on the balance sheet in as fixed assets in the manner established for accounting, unless otherwise provided by Articles 378 and 378_1 of the Code.

The essence of this tax

Car property taxes are fairly new. This refers to the annual fee for expensive luxury cars. But this is not a transport tax. Possible confusion arises due to the fact that the property tax for a car depends on the amount of transport tax paid and is calculated as a coefficient to it.

This tax is also called luxury tax. It was introduced in 2021 and applies to everyone who owns expensive vehicles (from 3 million rubles).

Previously, such a property tax on a car was paid by car owners. But now most individuals and legal entities do not have to pay it.

This video will tell you about the new property tax:

The legislative framework

The legislative basis for this tax is Chapter 28 of the Tax Code of the Russian Federation. This chapter is called "Transport Tax". It describes the property tax for a car and indicates the cases when it must be paid.

This tax refers to the transport tax, which is regional. Accordingly, the property tax for the car is regional. This is not an independent tax; it is paid once a year along with the transport tax.

This applies to vehicles with a very high cost, starting from 3 million. In this case, a certain increasing factor is applied to the transport tax for this car.

Read below to find out whether a car is subject to property tax.

How to legally avoid paying

Following the advice of accountants, managers, when it is necessary to put a car into operation, resort to the financial lease service. This is an alternative to loans, but at the same time the actual exploiter receives an exemption from paying charges and maintaining such an object on the balance sheet. In this case, the new lessee will pay tax on the vehicle property. In modern business conditions, this method of attracting equipment is advisable, at least from the point of view of the financial burden on the enterprise’s budget.

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Obligation to pay

Fees from individuals

This tax applies only to those individuals who own luxury cars. This does not apply to ordinary citizens with ordinary cars.

How is this tax paid? Its value is equal to the number that is multiplied by the transport fee. This numerical rate depends on several indicators, the price of the vehicle and the year of its manufacture. The higher the price and the newer the car, the more you will have to pay.

• When the price of a car is from 3 to 5 million rubles. and it was released more than 3 years ago, then the rate is 1.1.
• Price from 3 to 5 million rubles, issued 2 years ago, coefficient will be 1.3.
• Price 3-5 million rubles. release up to a year - the coefficient is 1.5.
• If the price of a car is from 5 to 10 million. It was produced before 5 years ago, then an increasing rate of 2 is applied.
• When the price of the car is 10-15 million rubles. and the year of its release is up to 10 years ago, then the coefficient will be 3.
• Coefficient 3 also applies to cars whose cost is 15 million rubles. and more, with the year of manufacture up to 20 years ago.

In 2021, there is a list of 708 car models to which this tax applies. The list is compiled by the Ministry of Industry and Trade and revised every year. Previously, ordinary motorists also paid property taxes on cars, but today there is no need to do this.

Below we will discuss whether property tax is paid on an organization’s car and how the declaration is submitted.

Property tax on a car for legal entities

Legal entities and organizations pay property tax for expensive transport in the same way as individuals. If you have an expensive car, then the appropriate coefficient is selected. It is multiplied by the transport tax for this car.

But there are still some situations where organizations need to pay property tax and for simple transport. Property tax is paid only for cars belonging to the third depreciation group, mainly trucks.

But most organizations have a tax exemption for trucks as well. According to the law, in this case, only those who are registered due to the liquidation of a legal entity or its reorganization pay property tax. This has nothing to do with most organizations, which do not need to pay property tax for their cars.

We wrote separately about property tax when buying a car. We recommend that you study this material.

You already know whether a car is subject to corporate property tax, let’s talk about benefits in this area.