Filling out the transport tax return for 2021

Deadlines for submitting transport tax reports for 2021

According to paragraph 17 of Art. are canceled from January 1, 2021 . Moreover, this also applies to transport tax reporting for 2020 .

This means that the transport tax declaration for 2021 was the last. And you don’t need to fill it out anymore (unless any clarifications are required for previous periods).

Who should take it?

Only payer organizations must submit a transport tax return.

Payers of transport tax are the companies with which the vehicles are registered. This follows from Article 357 of the Tax Code of the Russian Federation.

If the organization does not have its own transport, there is no need to submit a zero declaration. Indeed, in this case the organization is not a transport tax payer. This follows from Article 357 of the Tax Code of the Russian Federation. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated March 4, 2008 No. 03-05-04-02/14, which was brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated April 3, 2008 No. ШС-6-3/253.

Entrepreneurs and citizens do not have to submit a declaration. This follows from paragraph 1 of Article 363.1 of the Tax Code of the Russian Federation.

Attention: organizations that apply special tax regimes are not exempt from paying transport tax and submitting reports on it.

Situation: is it necessary to submit a transport tax return if an organization purchased and registered a car in December 2016?

Yes, it is necessary if the car was registered before December 15, 2016 (inclusive).

The transport tax declaration is submitted by taxpayer organizations (Clause 1, Article 363.1 of the Tax Code of the Russian Federation). If an organization registered a car before December 15, 2021 (inclusive), then the tax must be calculated taking into account this month (clause 3 of Article 362 of the Tax Code of the Russian Federation). Thus, for December you need to pay tax and, accordingly, submit a declaration.

Situation: is it necessary to submit a transport tax return if all the organization’s vehicles are not subject to taxation?

No no need.

Only taxpayers must submit transport tax returns. This follows from the provisions of subparagraph 4 of paragraph 1 of Article 23, paragraph 1 of Article 80 and paragraph 1 of Article 363.1 of the Tax Code of the Russian Federation. Payers of transport tax are organizations on which vehicles recognized as an object of taxation are registered (Article 357 of the Tax Code of the Russian Federation). Consequently, if all vehicles registered to an organization are not recognized as subject to taxation, it is not a transport tax payer. This means that such an organization is not obliged to prepare and submit returns for this tax to the tax office.

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated March 4, 2008 No. 03-05-04-02/14, which was brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated April 3, 2008 No. ШС-6-3/253. This approach is also confirmed by arbitration practice (see, for example, decisions of the FAS of the Central District dated November 13, 2007 No. A62-2299/2007, East Siberian District dated July 24, 2006 No. A33-17065/05-F02-3748/ 06-S1, Ural District dated June 7, 2006 No. F09-4837/06-S1, Moscow District dated March 7, 2006 No. KA-A41/1340-06).

Deadlines for payment of transport tax in 2021

Starting from January 1, 2021, uniform deadlines for payment of transport tax and advance payments on it for all Regional authorities, as before, determine tax rates and the procedure for transferring taxes (advances during the year), but regions no longer have the right to change or set other payment deadlines for the tax period (different from the uniform ones) .

Now all organizations must pay transport tax for the past year before March 1 . And if the regions provide for advances, then they must be paid before the last day of the month following the billing period. That is:

• for the 1st quarter - the advance is paid until April 30;
• for the second – until July 31 ;
• for the third – until October 31 .

Where to pay transport tax if the car is registered in another city

You can register your vehicle anywhere

As follows from the above situation, the car is registered to the company.
Vehicles are registered in accordance with the Rules for the registration of motor vehicles and their trailers with the State Road Safety Inspectorate...approved by Order No. 1001 of the Ministry of Internal Affairs of Russia dated November 24, 2008 (hereinafter referred to as Rules No. 1001).

The owner is required to register the car within 10 days after purchase. This is required by paragraph 4 of Regulation No. 1001.

For legal entities, transport is registered at the location of the legal entities or at the location of their separate divisions (clause 24.3 of Rules No. 1001). At the same time, the location of a company is understood as the place of its state registration.

Meanwhile, paragraph 24.5 of Rules No. 1001 establishes that registration actions are carried out by any registration division of the State Traffic Safety Inspectorate, regardless of the place of registration or location of the legal entity or its separate division.

In this case, the car was registered not where the organization is located, which does not contradict Rules No. 1001.

The tax must be paid at the place of registration of the organization or division

Let's consider what rules regulate the procedure for paying transport tax and submitting reports on it.

Payers of transport tax are persons on whom vehicles are registered, recognized as an object of taxation (Article 357 of the Tax Code of the Russian Federation). Tax, according to paragraph 1 of Article 363 of the Tax Code of the Russian Federation, these persons must pay at the location of the transport.

A similar rule is provided for reporting. The organization also submits a transport tax return at the location of the vehicles. This procedure is established in paragraph 1 of Article 363.1 of the Tax Code of the Russian Federation.

In turn, the location of transport (in particular, cars) is recognized as the location of the organization or its separate division under which the vehicle is registered (subclause 2, clause 5, article 83 of the Tax Code of the Russian Federation).

Thus, today the procedure for paying transport tax and submitting reports does not depend on the place of registration of the car.

Let us remind you: the tax period for taxes is a calendar year. The declaration is submitted once a year no later than February 1 of the year following the expired tax period (Articles 360, 363.1 of the Tax Code of the Russian Federation).

You can check whether you filled it out correctly yourself by using the control ratios. They are given in the letter of the Federal Tax Service of Russia dated April 7, 2015 No. BS-4-11/ [email protected]

There is no need to write an application to the Federal Tax Service

With regard to registering an organization for tax purposes, we note the following.

The tax inspectorate is obliged to register the organization at the location of the transport it owns within five days from the date of receipt of the relevant information. They are reported by the registration authority - the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia. In this case, tax authorities within the same period (within five working days) are obliged to issue the organization or send by registered mail a notice of its registration. This document confirms that the organization has been registered at the location of the transport it owns. This procedure is provided for in paragraph 2 of Article 84 and paragraph 5 of Article 85 of the Tax Code of the Russian Federation.

The date of registration of the organization with the Federal Tax Service will be the date of registration of the car with the State Traffic Inspectorate (clause 8 of the Procedure for registration... approved by order of the Ministry of Finance of Russia dated November 5, 2009 No. 114n).

Consequently, it is the responsibility of the authorized body to send tax authorities information about the registration of a car at the location of the organization (its separate divisions). In the situation under consideration - the traffic police. And registering an organization based on the information received and notifying the organization about this is the responsibility of the tax inspectorate.

This conclusion is confirmed by letters from the Ministry of Finance of Russia dated November 20, 2013 No. 03-05-05-04/49748, dated November 7, 2013 No. 03-05-05-04/47596, dated October 14, 2013 No. 03-05 -05-04/42748.

In other words, a construction company, having registered a car with the State Traffic Inspectorate, is not required to take any action to register the car with the Federal Tax Service. Because the current procedure does not require this. But if the company has not received a notification of registration from the tax authorities for some reason, then we recommend that it contact its tax office - where the company is registered - to find out the reason.

Let's summarize what has been said.

Even when an organization has registered a car with the traffic police of another city (not where it is located), it pays the transport tax on this car at its location. And he submits the declaration to his tax office (we assume that the organization does not have separate divisions).

If there are divisions, everything is the same, only you need to pay tax and submit a declaration to the Federal Tax Service where the division is registered. This procedure will apply if the organization registers the car with the traffic police not for itself, but for its separate division. In this case, the State Traffic Inspectorate will report the registration of the car to the Federal Tax Service at the location of this unit. And the local tax office will send the corresponding notice of registration of the construction organization.

Important to remember

You must submit a declaration and pay transport tax at the location of the vehicles. The specified place is recognized as the location of the organization or its separate division at which the transport is registered.

I.S. Milakova, Director of the Department of Tax Consulting and Tax Dispute Resolution of 2K JSC

Who calculates the tax

Organizations, as before, in 2021, calculate transport tax independently and pay advance payments based on these calculations.

The Federal Tax Service, in turn, does the same thing and first sends each taxpayer a special message with a tax calculation, followed by a requirement to pay transport tax.

If the organization has not received the demand before the established payment deadline, the obligation to pay the tax on time remains. And she must pay it according to her calculations.

Companies that have transport tax benefits are not required to declare the benefits to the Federal Tax Service, but take them into account in their calculations.

If in the tax payment request from the Federal Tax Service the amount of transport tax does not coincide has the right to file objections within 10 working days , confirming them with relevant documents. The inspectors, having examined the documents, will decide to clarify their calculations or make a demand for repayment of the arrears.

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Where to take it

Situation: where to submit and which checkpoint to indicate in the transport tax return? The organization draws up a declaration for the car it owns

The answer to this question depends on the place of registration of the car owned by the organization.

State registration of motor vehicles is carried out either at the location of the organization or at the location of its separate division (clause 24.3 of the Rules approved by Order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001). Therefore, a transport tax return must be filed either at the location of the organization or at the location of a separate division, depending on where exactly the car was registered.

Tax inspectors can assign checkpoints to vehicle owners:

• by location of the vehicle;

• by location of the organization;

• by location of each separate division;

• at the place of registration as the largest taxpayer.

This follows from paragraph 7 of the appendix to the order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/435 and paragraph 5 of Article 83 of the Tax Code of the Russian Federation.

If the car is registered to an organization, submit a declaration to the inspectorate at the location of the organization and indicate the checkpoint assigned to the organization at its location.

If the car is registered to a separate subdivision, submit a declaration to the inspectorate at the location of the separate subdivision and indicate the checkpoint assigned to the location of the subdivision to which the car is registered.

If an organization is classified as a major taxpayer, it submits all tax reports at the place of registration in this capacity (clause 3 of Article 80 of the Tax Code of the Russian Federation). Including the transport tax declaration. At the same time, she must comply with the following procedure for indicating checkpoints in transport tax declarations. If the car is registered to an organization, indicate the checkpoint assigned to the location of the organization. If the car is registered to a separate subdivision, indicate the checkpoint assigned to the location of the subdivision. Do not use the checkpoint assigned at the place of registration as the largest taxpayer when filling out a transport tax return.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated October 6, 2008 No. 03-05-05-01/61, dated February 7, 2008 No. 03-05-04-01/6 and the Federal Tax Service of Russia dated October 2, 2012 No. BS-4-11/16504 and dated November 22, 2007 No. 11-0-09/1357.

Filling out the cover page

The first sheet of the declaration is standard for all such reports. Here you can see information about the owner of the vehicle - the payer of the transport tax:

• TIN, checkpoint;
• Full name;
• OKVED main activity;
• Information on reorganization or liquidation (if any were carried out in the reporting year);
• Phone number;
• Information about the person filling out the declaration - the head of the organization or an authorized representative.

This sheet also shows information about the Federal Tax Service branch where the declaration is submitted, as well as data about the tax period.

Determination of the tax base for transport tax

It is defined as follows:

1. In relation to vehicles having an engine and traction power measured in horsepower,
2. In relation to non-self-propelled water transport, whose capacity is in registered tonnage,
3. In relation to other swimming or aeronautical vehicles, in the unit of transport itself.

Vehicle with engine

Vehicles with an engine include a vehicle driven by an engine. The definition covers tractors and self-propelled machines.

Motor vehicles are cars:

1. Cars,
2. Freight,
3. Buses,
4. Specialized vehicles.

Tractors:

• Wheeled and tracked,

Self-propelled transport:

• Snowmobile,
• All-terrain vehicle,
• Grader,
• Loader,
• Excavators.

As well as military vehicles, wheeled or tracked, and motorcycles and mopeds.

Aeronautical vehicles

A typical aeronautical transport includes an airplane, but there is also a helicopter. An airplane is an air vehicle that is heavier than air mass; it is helped to rise into the air by the lifting force of jet engines.

Helicopter is a rotary-wing aircraft. It rises into the air with the help of the lifting driving force of several rotors, from which the drive goes to the engines.

Water towed vehicles

A non-self-propelled floating vessel used for shipping purposes. Mixed navigation vessels:

1. Ferry,
2. Drilling station,
3. floating crane,
4. Barge.

Also used for industrial shipping.

Not subject to taxation

Objects not subject to tax:

1. Vessels with oars and vessels with a motor, the tractive force of which does not exceed five hp,
2. Motor vehicles adapted and equipped for a disabled driver, and also cars with an engine power that does not reach one hundred horsepower.
3. Cars donated by social protection authorities in accordance with the procedures established by the legislation of the Russian Federation,
4. Industrial water vehicles,
5. Water and air vehicles intended for the transport of passengers, which are considered the property of companies or individuals of entrepreneurial activity. Their work should be focused on passenger transportation or the transportation of large-tonnage cargo.

Special vehicles:

• Tractor,
• Self-propelled combines,
• Milk tankers,
• Special vehicles for transporting birds and livestock,
• Special transport for emergency veterinary care,
• Special transport for transporting fertilizers,
• In general, almost all transport that is used in agricultural work.

1. Official transport owned by federal services or the executive branch.
2. Transport that is on the federal wanted list, but only if the fact of theft or theft is confirmed by the owner of the transport and the corresponding document is issued by the traffic police,
3. Air transport of sanitary and medical services,
4. Water transport included in the unified Russian International Register of Ships,
5. Water station floating platforms, floating drilling rigs.