Transport tax: taxpayers, objects of taxation, tax base, tax calculation procedure

History of transport tax in Russia

The history of transport tax in Russia dates back to the 20s of the 20th century. Almost 100 years ago, vehicles were horses, horse-drawn carriages, bicycles, etc. However, in the resolution of the All-Russian Central Executive Committee “On the volost budget” of 1924, there is already a clause “Tax on vehicles” in the section “Income sources”. Since then, the transport tax has undergone many changes, and the list of objects of taxation has become wider.

By 1981, technological advances had led to the exclusion of cyclists, horse owners and other riding animals from the tax bracket. Starting this year, the amount of transport tax began to be affected only by the power of the car. In 1991, for the first time, transport tax rates were differentiated depending on their capacity.

After another 10 years, the Federal Road Fund of the Russian Federation was abolished. The new federal law on tax rates brought them closer to the values ​​that look familiar today. This meant one thing - a sharp increase in tax rates, while regional authorities could increase or decrease them. Previously, before this reform, all contributions from drivers went to special road funds. And then all the fees were spent on maintaining the roads in good condition. Now the entire transport tax goes to the regional budget and is distributed by it for various needs at its own discretion.

In 2013, the Federal Law “On Amendments to Article 362 of Part Two of the Tax Code of the Russian Federation” was adopted. He supplemented the rules for calculating transport tax by introducing increasing coefficients for expensive cars. Since then, there have been no significant changes. We have described only briefly how long the transport tax has existed in Russia and how many changes the procedure for its calculation has undergone. At the same time, many car enthusiasts sincerely do not understand what and why they pay. After all, even if the car has been sitting in the garage for years, but it has more power, you have to pay more tax than if the roads are intensively used by less powerful cars. In addition, as we wrote above, the very purpose of collecting transport tax has become very vague. Over the past few years, rumors have regularly appeared and all sorts of discussions have arisen about the “cancellation” of the transport tax, or rather replacing it with either an environmental tax, or its inclusion in the price of gasoline, etc. However, the Russian government opposed these initiatives, since this would lead to a loss of budget revenues of the constituent entities of the Russian Federation. And when something will change is unknown.

How can you reduce transport tax?

Local authorities have the power to reduce the amount of tax payment. This is expressed in different behaviors:

• the company pays tax in an amount similar to that of citizens (the Supreme Arbitration Court explained in this situation that calculations are made depending on the properties of the car, and not the owner);
• to reduce the size of the fiscal payment, it is permissible to purchase a vehicle with less power;
• register in the entity where a lower rate is used.

In addition, the payment amount can be reduced if the owner is a person under the age of majority.

Tax benefits

Citizens can receive tax benefits

From the beginning of 2021, companies owning vehicles are required to submit to the fiscal authority an application for the use of benefits in the area in question. They will also need to document their eligibility to use the exemptions.

If such papers are not submitted, employees of the fiscal authority independently make inquiries and confirm the information reflected in the application.

Procedure for calculating and paying tax

Regional authorities are establishing periods and procedures for making tax payments. This is due to the fact that the tax in question falls within their competence. The federal law reflects that such a period cannot be set earlier than the beginning of February of the year following the previous tax period.

Enterprises are responsible for independently calculating the payment amount. Firms submit declarations to the tax authorities, based on which a conclusion is drawn about the correctness of the contributions paid. Starting from 2021, this obligation will be abolished and there will be no need to submit declarations.

If the cost of the car exceeds three million, then a multiplying factor is used in the calculations.

Taxpayers

Perhaps the most important thing in transport tax is that taxpayers are organizations that are registered in accordance with the legislation of the Russian Federation with vehicles recognized as an object of taxation in accordance with Article 358 of the Tax Code of the Russian Federation. Those. whether you sold the car, rented it out, whether you use it or whether it is in a disassembled state - all this does not matter.

As long as the car is registered to you, you pay the tax.

At the same time, individual entrepreneurs are not named as taxpayers of transport tax, based on which they pay it as individuals.

Object of taxation

Another important point is that vehicles recognized as objects of taxation are not only the usual cars and trucks, but also many other types of vehicles, incl. motorcycles, snowmobiles, motor boats with an engine over 5 horsepower (for a complete list, see Article 358 of the Tax Code of the Russian Federation).

Exceptions , for example:

• tractors, self-propelled combines of all brands, special vehicles registered to agricultural producers and used in agricultural work for the production of agricultural products;
• passenger cars specially equipped for use by disabled people;
• vehicles on the wanted list, etc. (the full list is given in Article 358 of the Tax Code of the Russian Federation).

The tax base

The tax base for transport tax by organizations is determined separately for each vehicle:

• for vehicles with engines (including water and air) - this is the power in horsepower (determined based on the technical documentation for the vehicle and indicated in the registration documents);
• for other water and air vehicles - this is a vehicle unit ;
• for non-self-propelled (towed) vehicles - gross tonnage .

In addition, a separate calculation is provided for air vehicles for which the thrust of a jet engine (for more details, see Article 359 of the Tax Code of the Russian Federation).

What is recognized as the tax base for transport tax in 2021

For tax purposes, equipment is grouped by types and characteristics of transport:

Information for the tax base is taken from the passport technical data of the DI, which is indicated in the documents accompanying the equipment.

Excluded from the list of taxable objects:

• Boats with motors up to 5 hp and rowing boats;
• Cars for disabled people with low-power engines up to 100 hp;
• Equipment and transport involved in agricultural work, registered to agricultural enterprises.

Exceptions include entrepreneurs and organizations that own vehicles with operational management rights (clause 4, clause 2, article 358 of the Tax Code of the Russian Federation).

Tax rate

The tax rate for transport tax is established in rubles by constituent entities of the Russian Federation depending on the type of tax base and its quantitative measurement within the limits established in Article 361 of the Tax Code of the Russian Federation. In the Smolensk region, rates for organizations and individuals are the same. For example:

• for passenger cars with a power of up to 100 horsepower (hereinafter - hp) - 10 rubles per hp, and from 100 to 150 hp. – 20 rubles;
• for motorcycles and scooters with power up to 20 hp. inclusive – the rate will be 5 rubles;
• for trucks up to 100 hp. – 20 rub., from 100 to 150 hp. – 31 rub.

Deadline for payment of transport tax

The periods during which a company or citizen must pay tax for transport vary:

• separate deadlines for transferring transport payments to the budget have been established for individuals;
• the organization will pay advances (if provided for by regional legislation) and the annual tax itself.

more about the deadlines for paying transport tax in this publication.

Individuals, including entrepreneurs, pay tax according to letters sent out annually by the Federal Tax Service. notice for transport tax (sample)” will tell you what a notice of payment of transport tax looks like and how to check the information contained in it.

Having received a letter informing about the obligation to pay transport tax, a citizen must choose a method of payment. The most modern, fastest and most visual way is to pay through the government services website. In this article, we will explain in detail how to use this site to pay taxes.

Tax calculation

Taxpaying organizations calculate the amount of tax and advance payments on it independently. In general, transport tax is calculated using the formulas:

Amount of tax for the tax period = Tax base x Tax rate Amount of tax payable for the tax period = Amount of tax for the tax period – Amounts of advance payments paid during the tax period Advance payments = ¼ x (Tax base x Tax rate)

Increasing coefficient for expensive cars

For passenger cars with an average cost of 3 million rubles, an increasing coefficient is applied when calculating the tax amount (clause 2 of Article 362 of the Tax Code of the Russian Federation). The list of these vehicles is published annually no later than March 1 on the official website of the Russian Ministry of Industry and Trade. Please note that the Russian Ministry of Industry and Trade publishes the specified information for a specific tax period - List of passenger cars with an average cost of 3 million rubles.

When using the increasing factor, it is also necessary to take into account the number of years that have passed since the year of manufacture of the vehicle, when calculating which the year of manufacture itself is also included in the calculation. For example, if a car was produced in 2013, then in 2013 the number of years that have passed since the year of its production will be 1 year, in 2014 - 2 years, etc. Please note that it does not matter how much and when the organization purchased the car and when it registered it.

When the vehicle is not registered for a full calendar year

In the case of registration of a vehicle and (or) deregistration of it with the registration authorities during the tax period, the transport tax and, accordingly, the amount of the advance payment on it are calculated taking into account the coefficient (hereinafter referred to as the ownership coefficient). To calculate it, you need to divide the number of full months during which the vehicle was registered to the taxpayer by the number of calendar months in the tax period (usually 12). The coefficient value is determined accurate to the fourth decimal place. In this case, the month of purchase is included in the calculation if the vehicle is registered before the 15th day inclusive. And the month of disposal is taken into account if the vehicle is deregistered after the 15th day.

Wanted vehicles

Calculation of transport tax on such vehicles is carried out taking into account the number of months during which they were in the possession of the taxpayer. In this case, it is necessary to submit to the Federal Tax Service the original or a copy of the theft certificate issued by the relevant department of the Department of Internal Affairs of Russia after filing an application for the theft of the vehicle.

Example 1 Calculation of transport tax for a standard purchase and sale of a car

Tykovka LLC purchased a 120 hp passenger car from the buyer. On February 14, 2021 and February 16, 2020, she registered it with the traffic police of the Smolensk region in her name. When calculating the ownership coefficient, we do not take February into account, because registration was made after the 15th. Total 10 full months (March – December). The ownership coefficient will be: 10÷12 = 0.8333. Amount of transport tax for 2021 = 0.8333 x 20 rubles. (tax rate for a passenger car from 100 to 150 hp in 2021 for the Smolensk region) x 120 hp = 1999.92 rub. = 2000 rub. (since tax amounts must be calculated in full rubles).

The seller , Podsnezhnik LLC, sold the car on February 14; it was deregistered with the traffic police of the Smolensk region on February 16, 2021. We include February in the calculation of the ownership coefficient, because deregistration occurred after the 15th. Total number of full months of ownership is 2. Ownership coefficient in 2021 in this case: 2÷12 = 0.1667. Amount of transport tax for 2021 = 0.1667 x 20 rubles. x 120 hp = 400.08 rub. = 400 rub. The total amount of transport tax for 2021 for the specified vehicle will be 2000 + 400 = 2400 rubles.

In case of sale of a car, the obligation to re-register is assigned to the new owner by law (within 10 days after purchase). In addition, the organization that is the former owner can stipulate such an obligation in the contract. BUT this does not guarantee that the new owner will fulfill these obligations. Responsibility for violation for the new owner is an administrative fine. Moreover, the statute of limitations for bringing to responsibility is only 2 months and is calculated after 10 days from the moment when the new owner must change the registration data. Thus, the former owner of the vehicle bears the risk associated with these circumstances of remaining the payer of the transport debt for several months after the sale. A possible solution is to re-register the vehicle at the request of the previous owner (seller) in the event that the buyer fails to fulfill the obligations discussed above within 10 days from the date of purchase of the car, provided there is no confirmation of registration of this car with the new owner.

Example 2 Calculation of transport tax for full ownership of a car

Transport tax for 2021 = 20 rubles. x 120 hp = 2400 rub. Similar to the calculation in example 1, calculate the transport tax when you have owned the vehicle for less than a full year (including in the case of theft of the car).

Transport tax calculator

If the rate depends on the age of the car, calculate it from the year following the year of manufacture. There are many websites with transport tax calculators. The Federal Tax Service has developed its own version of a calculator for individuals, and it’s quite good. When using it, do not forget to select the region you need at the top of the page. Because The service will calculate transport tax for the selected region and offer a list of benefits for it. In addition, this calculator provides the ability to calculate transport tax for expensive cars from the above-mentioned list of the Russian Ministry of Industry and Trade. It can also be used very successfully for organizations in the Smolensk region, because tax rates for individuals individuals and organizations are the same.

Attention! In practice, we had to deal with some delay in updating data in the service. Therefore, when using it to calculate taxes and prepare tax returns, take screenshots of Internet pages with data received from the service to confirm their validity. Print them out indicating the date and time the screenshot was taken, the address of the Internet page from which it was taken, the signature and information about the person who took and printed the screenshot. These actions will take a little time, but in case of a dispute they will be a weighty argument in favor of the taxpayer.

Procedure for calculating transport tax

The amount of transport tax that will need to be paid to the budget depends on:

• Depending on how many months a year the vehicle belonged to the taxpayer according to the traffic police.

For example, if a car was purchased (or sold) in the middle of the year, then the amount of transport tax will be less than for the whole year.

According to clause 3 of Article 362 of the Tax Code of the Russian Federation, in the case of registration or deregistration of a vehicle* during a calendar year, the amount of tax (advance payment) is calculated taking into account a coefficient defined as:

• the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in a year.

In this case, the month of registration of the vehicle, as well as the month of deregistration of the vehicle, is taken as a full month .

In case of registration and deregistration of a vehicle within one calendar month, the specified month is taken as one full month .

*Deregistration, exclusion from the state ship register, etc.

• From the tax base (for cars - from engine power in horsepower).

According to the provisions of Article 359 of the Tax Code of the Russian Federation, the tax base for transport tax is determined separately for each vehicle as follows:

• For vehicles with engines* - as the vehicle engine power in horsepower.

*With the exception of air vehicles, for which the thrust of a jet engine is determined - as the nameplate static thrust of a jet engine (the total nameplate static thrust of all jet engines) of an air vehicle at takeoff in terrestrial conditions in kilograms of force.

• In relation to waterborne non-propelled (towed) vehicles, for which gross tonnage is determined - as gross tonnage in registered tons.

• In relation to water and air vehicles not specified above - as a unit of vehicle.

• From the tax rate.

According to Article 361 of the Tax Code of the Russian Federation, tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on:

• engine power,
• jet engine thrust, or gross vehicle capacity per engine horsepower,
• one kilogram of jet engine thrust,
• one registered ton of a vehicle or one unit of a vehicle in the following dimensions:

The above tax rates may be increased or decreased by the laws of the constituent entities of the Russian Federation, but not more than 10 times*.

*The specified limitation on the amount of reduction in tax rates does not apply to passenger cars with an engine power (per horsepower) of up to 150 hp. (up to 110.33 kW) inclusive.

For example, according to the law of the city of Moscow dated 07/09/2008. Year No. 33 “On Transport Tax” (taking into account changes made by Moscow Law No. 55 dated November 14, 2012), since 2013 the following tax rates have been established:

The Tax Code allows for the establishment of differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of production of the vehicles and/or their environmental class.

The number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year in calendar years from the year following the year of manufacture of the vehicle.

Please note: If tax rates are not determined by the laws of the constituent entities of the Russian Federation , taxation is carried out at the above tax rates in accordance with clause 4 of Article 361 of the Tax Code of the Russian Federation.

• From a share in the ownership of a vehicle.

If the car belongs 100% to one owner, then the share is one, if the car belongs to 2 owners 50% to 50%, then the share is 0.5 (for each taxpayer - his part of the share).

Tax benefits

Transport tax benefits are established by the law of the subject of the Russian Federation in which the car is registered (Letter of the Ministry of Finance dated March 24, 2017 N 03-05-06-04/17112). For example, in the Smolensk region in 2018-2020, organizations were completely exempted :

• in relation to ambulances and sanitary vehicles, as well as fire engines;
• containing military-type automobile convoys and performing mobilization tasks - in relation to vehicles used to carry out mobilization tasks;
• religious organizations, public organizations of disabled people - subject to certain restrictions.

In addition, the tax rate in 2015–2019 was reduced by 30% for taxpayers carrying out regular transportation of passengers by public road transport in intercity, suburban and urban traffic, in relation to buses with a gas engine.

Reduction or complete exemption from payment of transport tax when paying into the Platon system

The Tax Code exempts organizations from paying calculated advance payments for transport tax in relation to a vehicle with a permissible maximum weight of over 12 tons, registered in the register (Platon system). This rule applies until December 31, 2021. In this case, the calculated transport tax based on the results of the tax period in relation to each vehicle having a permissible maximum weight of over 12 tons, registered in the register, is reduced by the amount of the fee paid in relation to such a vehicle in a given tax period. If the amount of tax payable to the budget takes a negative value, the amount of tax is taken equal to zero, i.e. The organization does not need to pay transport tax.

Attention! From 2021, a declarative procedure for providing benefits on transport and land taxes for organizations will be introduced. In other words, starting from 2021, organizations must report transport tax benefits with a special statement. The Federal Tax Service explained: you will have to submit an application only for tax periods starting from 2021.

Who is exempt from paying transport tax?

Before clarifying who is exempt from paying transport tax, let us recall the list of persons who pay this tax. These are individuals, legal entities, and entrepreneurs to whom vehicles are registered.

Which vehicles provide the opportunity not to pay tax:

• The owner of a rowing boat may not have to pay the tax.
• Segways, bicycles and scooters are also not subject to transport tax.
• Agricultural producers do not pay tax on equipment used in livestock and crop production.
• Airplanes and helicopters of sanitary and medical services are not subject to transport tax, as are offshore drilling rigs and ships, fixed and floating platforms.
• If a company carries out passenger and cargo sea, river and air transportation, it does not pay tax on the vehicles it owns.
• Ships from the list of the Russian International Register of Ships are also not subject to transport tax.

Each subject of the Russian Federation independently determines the list of persons exempt from paying transport tax. As a rule, the list of beneficiaries includes:

• disabled people;
• large families;
• veterans.

more about who can claim transport tax benefits in our publication.

Regional legislators may also provide relief on the payment of transport tax for organizations. For companies located in free economic zones, officials provide transport tax holidays.

Find out when you don't need to pay transport tax here.

Paying tax

Payment of transport tax is made at the location of vehicles, and payment deadlines are established by the constituent entities of the Russian Federation. For vehicles registered in the Smolensk region, during the tax period, taxpayers-organizations pay advance tax payments no later than the 10th day of the second month following the expired reporting period (quarter), and the tax amount after the expiration of the tax period - no later than March 1 of the year. following the expired tax period.

Procedure and deadlines for tax payment, reporting

Taxpayers pay tax (advance payments and final payment) at the location of the vehicles.

The location of the vehicle is recognized as:

• for sea, river and air vehicles - the place (port) of registration, in the absence of one - the place of state registration, and in the absence of such - the place of residence of the owner of the vehicle;
• for other vehicles - the place of state registration, and in the absence of such - the place of residence of the owner of the vehicle.

In the case of registration or deregistration of a vehicle during the tax (reporting) period, the tax is calculated taking into account the coefficient - as the ratio of the number of full months during which the vehicle is registered to the taxpayer to the number of calendar months in the tax (reporting) period.

From January 1, 2021, a registration month is considered complete if the vehicle is registered before the 15th day inclusive. The month of deregistration is considered complete in the case when the object is deregistered after the 15th day.

Payment of transport tax and advances on it by legal entities:

Organizations independently calculate the amount of tax and the amount of advance payments for it. Advance tax payments are paid no later than the last day of the month following the expired reporting period (remember that the reporting period for taxpayer organizations is the first quarter, second quarter, third quarter).

Tax payment at the end of the year is made no later than the deadline for filing tax returns, i.e. no later than February 1, 2021. Let us remind you that the deadlines for payment of transport tax and advances on it (for legal entities) can be established at the regional level - you must refer to the legislation of your region.

Taxpayers classified as the largest taxpayers submit tax returns to the tax authority at the place of registration as the largest taxpayers.

Organizations are required to calculate advance payments for transport tax taking into account the increasing coefficients established for expensive cars (with an average cost of 3 million rubles). The list of passenger cars with an average cost of 3 million rubles, subject to application in the next tax period, is posted no later than March 1 on the official website of the Federal Tax Service of the Russian Federation. Previously, the increasing coefficient had to be applied only when paying transport tax for the entire tax period, and advances could be paid without taking these coefficients into account. This norm was introduced by Federal Law dated November 4, 2014 N 347-FZ.

Payment of transport tax by individuals:

Taxpayers who are individuals pay tax on the basis of a tax notice. That is, they do not need to calculate the tax themselves - the tax authorities will do this for them based on the information they received about the state registration of the vehicle.

It must be paid no later than December 1, 2021 - for the past year.

Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending. The taxpayer's obligation to pay tax is also limited to the same period.

The tax notification form for payment of transport tax was approved by Order of the Federal Tax Service of the Russian Federation dated 10/05/2010 N ММВ-7-11/ [email protected]

Transport tax declaration

The tax return form for transport tax and the procedure for filling it out are approved by Order of the Federal Tax Service of the Russian Federation dated February 20, 2012 N ММВ-7-11/ [email protected] Only organizations are required to fill out and submit a transport tax return - no later than February 1, 2021.

The tax return can be submitted by the taxpayer personally or through his representative, sent by mail with a list of attachments, or transmitted electronically.

More information about submitting electronic reporting can be found here.

Read about how to fill out a transport tax return in this material.

Transport tax - reporting

From January 1, 2021, the tax return for transport tax was canceled . The last time organizations had to report for 2021.

Organizations must independently calculate transport tax, including advance payments for it, for 2020 and transfer it to the budget without filing a declaration.

The tax authorities will monitor the correctness of the calculation based on information received from the traffic police and other sources. The inspection will reflect the results of its calculations in a message in the approved form - Message on the amount of transport tax. According to general rules, the inspectorate will be able to send it no later than 6 months after the tax payment deadline. Other deadlines are established for recalculation or upon liquidation of an organization. The tax office will send notifications via TKS or to your personal account. If there is no other possibility, the notification of the calculated tax will be sent by mail or delivered personally to the head (representative) of the organization against signature. The message will contain information about the object of taxation, tax base, tax period, tax rate and the amount of calculated tax.

If an organization does not agree with the inspection’s calculation, it has the right, within 10 days after receiving the message, to submit to the Federal Tax Service Inspectorate explanations or documents confirming the correctness of its version. Having considered the objections, the inspection will send the organization a response in the recommended form - On the results of consideration of the message about the amount of transport or land tax. Depending on the outcome of the review, the tax authorities:

• or they will clarify their calculation and reduce the amount of tax if the organization proves that it is overestimated;
• or they will present the organization with a demand for repayment of the arrears if they do not accept the organization’s objections.

How to calculate the amount of transport tax

Parameters required to calculate auto tax:

1. The tax base (number of horsepower, traction size, etc.) can be found in the vehicle registration certificate.
2. Tax rate, or how much one unit of the tax base costs, for example, 1 l. With. Rates for all regions with reference to local transport laws are available on the official website Nalog.ru.
3. Period of ownership of a car or other vehicle. The owner pays for the actual time of ownership. For example, a car was purchased and registered to a new owner in July of the reporting year. The previous owner will pay for the period from January to July, and the new owner will pay from July to December. This point must be clearly tracked in the received receipt for payment. There are often cases when the car was sold a long time ago, and the tax office still charges car tax on the previous owner.
4. Increasing coefficients for some expensive cars costing over 3 million rubles. The list is published on the website of the Ministry of Industry and Trade. This is an impressive document. The table fragment looks like this:

The following increasing coefficients apply:

The standard formula for calculating transport tax looks like this:

Tax = Tax base * Rate * Number of months of vehicle ownership / 12 * Increasing factor

The number of months of ownership is calculated as follows:

1. If registration was before the 15th day of a particular month, then this month will be taken into account in full when calculating.
2. If registration was after the 15th day, then the month of registration is not taken into account.

Let's look at a few examples. Let's take the rates of the Yaroslavl region:

Example 1. Renault Sandero with 102 hp. With. Ivan owned the car for the entire 2021 and will pay: 102 liters. With. * 28.1 = 2,866.2 rubles.

Example 2. The car is the same, but was purchased and registered on June 20, 2021. The new owner will pay: 102 l. With. * 28.1 * 6/12 = 1,433.1 rub. When registering on June 10, the calculation will change: 102 liters. With. * 28.1 * 7/12 = 1,671.95 rub.

Example 3. A Volvo car worth 3 million rubles and 249 hp. With. purchased March 13, 2021. Autotax: 249 l. With. * 68 * 10/12 * 1.1 = 15,521 rub.

You can do it even simpler and use the online tax calculator on the tax office website. I entered the data from Example 1. The result was the same.

Possible options for reducing car tax:

• buy a car with less power;
• do not buy an expensive car from the list of the Ministry of Industry and Trade (it is published annually in the first quarter of the year) or purchase one, but a little older than the increasing factor required;
• Read carefully about preferential taxation in your region and, perhaps, register the car in the name of a close relative who will receive the benefit.

For 2021, transport tax must be paid by December 1, 2019. Look for receipts in your mailbox or in your taxpayer’s personal account.

Taxpayer liability

11.1 Late payment

In case of late payment of the tax amount, the taxpayer, in addition to the amount of transport tax, must also pay a penalty. The amount of penalties is paid in addition to the amounts of tax due, regardless of the application of other measures to ensure the fulfillment of the obligation to pay a tax or fee, as well as measures of liability for violation of legislation on taxes and fees. Calculate penalties for each day of delay in tax payment (Article 75 of the Tax Code of the Russian Federation). If the arrears arose after September 30, 2021, calculate penalties for delays of more than 30 days based on 1/150 of the refinancing rate of the unpaid tax amount. If the delay is less than 30 days or if the arrears arose before October 1, 2021, calculate the penalties based on 1/300 of the refinancing rate.

Penalties are not charged if the cause of the arrears was:

• decision of the inspectorate to seize the organization’s property;
• a court decision to take interim measures in the form of suspension of transactions on the organization’s accounts, seizure of funds or property of the organization.

In these cases, penalties are not accrued for the entire period of validity of these decisions. In addition, penalties are not charged if the tax arrears arose due to the fact that, when calculating taxes, the organization was guided by written explanations of the regulatory authorities (clause 8 of Article 75 of the Tax Code of the Russian Federation).

11.2 Non-payment of tax

If non-payment of transport tax is revealed as a result of an audit, the organization will have to pay a fine (Article 122 of the Tax Code of the Russian Federation). In some cases, employees of an organization may be subject to administrative and criminal liability:

• Administrative liability may arise for understating the amounts of taxes and fees by at least 10% due to distortion of accounting data. This entails a fine on officials of 5,000 rubles. up to 10,000 rubles, and for repeated violation – from 10,000 rubles. up to 20,000 rub. or disqualification for a period of 1 to 2 years (Article 15.11 of the Code of Administrative Offenses);
• Criminal liability may arise for arrears on a large or especially large scale (Article 199 of the Criminal Code of the Russian Federation). This article provides for types of punishments, ranging from fines of 100,000 rubles. and ending with imprisonment for up to 6 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years.

The fine for non-payment or incomplete payment of tax is 20% of the amount of unpaid tax (Article 122 of the Tax Code of the Russian Federation). If inspectors prove that non-payment occurred intentionally, the fine will increase to 40%. An organization can only be fined for non-payment (incomplete payment) of tax at the end of the year. No fines are assessed for the amount of unpaid advance payments (Clause 3, Article 58 of the Tax Code of the Russian Federation).

11.3 Failure to submit a tax return

Failure by a taxpayer to submit a tax return to the tax authority at the place of registration within the period established by law entails the collection of a fine in the amount of 5% of the unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the day established for its submission, but no more than 30% of the specified amount and no less than 1 (one) thousand rubles (Article 119 of the Tax Code of the Russian Federation). Thus, for failure to submit a tax return, the minimum fine is 1 (one) thousand rubles.

For violation of the deadlines for submitting a tax return, liability is provided under Art. 15.5 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or the imposition of an administrative fine on officials in the amount of 300 to 500 rubles.

Accounting services for LLC from Firmmaker, January 2018 (updated in February 2020) Irina Bazyleva When using the material, reference is required