Is the 2015 transport tax covered by the tax amnesty?

Transport tax rates in Moscow in the table

The rules for collecting tax fees for transport in the capital region are established by Law No. 29 of the Moscow Government. According to this regulatory document, the following rates are established, charged in rubles for each hp. engine:

When calculating car tax, in addition to the rate, you also need to take into account increasing factors. They apply to premium cars, the average price of which exceeds 3 million rubles. The list of such models is published annually on the website of the Ministry of Economic Development.

The value of the coefficient depends on the cost of the car and the year of its manufacture, ranging from 1.1 to 3 of the base rate.

CARS AND TAXES

Transport tax is included in the tax collections of the regions of Russia, and if you are the owner of a vehicle, you will have to pay it. It applies to both individuals (ordinary citizens) and legal entities (institutions and enterprises). In this article we will talk about rates, benefits, payment deadlines and transport tax calculations in 2015.

And so, transport tax is imposed on the owners of cars (cars and trucks), scooters, motorcycles, buses, snowmobiles, motor sleds, motor ships, yachts, boats, motor boats, sailing ships, airplanes and helicopters. If your vehicle is stolen, then if you provide documents confirming the fact of the theft, you will be exempt from paying tax.

Calculation of transport tax 2015

Individuals pay transport tax at the end of each calendar year. Payment and accrual of tax are carried out on the basis of Article 28 of Chapter 2 of the Tax Code of the Russian Federation. Regional authorities can reduce or increase tax rates, but not more than 10 times.

So, the Tax Code establishes the following tax rates:

Transport tax is calculated depending on the engine power (horsepower) and the type of vehicle. You can find out about the engine power of your vehicle from its technical documentation, however, if it is indicated in kilowatts, then you need to convert them into horsepower: 1 kW = 1.35962 horsepower, the resulting result is rounded to the second decimal place. At the level of subjects of the Russian Federation. Differentiation of tax rates may be allowed depending on the environmental friendliness and “age” of the vehicle, but it is rarely used. Deadlines for payment of transport tax

Every year, the tax office sends out notifications to citizens indicating the amount of transport tax that must be paid, as well as the calculation of the tax, and the deadline for its payment - no later than October 1 of the year following the expired tax period, otherwise a penalty will be charged. Transport tax is not imposed on vehicles if their engine power is less than 100 horsepower (73.55 kW), as well as cars equipped for the disabled, boats with an engine less than 5 horsepower, as well as vehicles for agricultural needs. Transport tax benefits

Regional authorities have the right to provide transport tax benefits. The following categories of citizens can apply for the benefit:

• Heroes of the USSR and Russia;
• Heroes of Social Labor;
• Veterans of the Second World War and military operations;
• Disabled people of groups I and II;
• Parents of disabled children;
• Citizens exposed to radiation during the liquidation of the Chernobyl accident.
• Pensioners.

To receive the benefit, you need to provide the tax office with documents confirming your right to the benefit. Transport tax on expensive cars

Owners of expensive cars will pay transport tax at inflated rates, taking into account the price of the car. Cars that cost more than 3 million rubles are considered expensive. The more expensive the car, the higher the coefficient:

If you sold your car, then no later than April 30 you need to submit a declaration in form 3-NDFL to the tax office. When selling a car without deregistering it, transport tax will be collected from the person in whose name the car is registered. When the rights to a vehicle are alienated, tax accrual stops from the month following the month in which it was deregistered. We suggest using our calculator to calculate the cost of owning a car, which will allow you to calculate all possible expenses associated with owning a car.

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Transport tax rate in Moscow Region in 2021

The transport tax in the Moscow region differs slightly in rates from those established in the capital. Their value is established by law of the Moscow Region Government No. 129.

1. Passenger cars are subject to a rate, depending on the power - 10-150 rubles. with every horsepower.
2. Motorized transport – from 9 to 50 rubles for each unit of power.
3. Buses - from 27 to 100 rubles per horsepower.
4. Trucks - from 20 to 85 rubles.
5. Other vehicles are subject to a rate of 25 rubles.

In the Moscow Region, premium cars are also subject to a “luxury coefficient”, depending on the price of a particular model. Organizations are required to calculate the amount of transport tax they pay independently. Private citizens pay it in accordance with the notification sent from the Federal Tax Service.

Payment of transport tax on the Federal Tax Service website

You can pay transport tax in 2015 using the service on the official website of the Federal Tax Service.

Tax payment on the Federal Tax Service website is carried out as follows:

1. The taxpayer’s details are filled in (for non-cash payments, you must indicate the Taxpayer Identification Number). 2. Specify the type of tax, registration address and type of payment (tax itself or penalties), as well as the amount of payment. 3. Select a payment method (for cash payments, a payment order is generated, which can be printed and paid at any bank). 4. For non-cash payment, a credit institution (represented in the list) is selected. After this, you are redirected to the company’s website (directly to pay the tax).

Transport tax in 2021: changes in Moscow Region and Moscow

In 2021, there were no changes in the size and structure of tax rates for transport in the capital and region. The only innovations introduced this year are a new form for filling out the declaration . Another innovation that affects exclusively legal entities is their receipt of notifications about the amount of the fee from the Federal Tax Service.

Previously, companies owning vehicles independently calculated the amount of contributions due to the local budget. Starting from the coming year, the Federal Tax Service will do this for them, sending a receipt with the amount due for payment.

This might also be useful:

• How much taxes does an individual entrepreneur pay in 2021?
• What taxes does the individual entrepreneur pay?
• Tax system: what to choose?

• Inspection of individual entrepreneurs by the tax inspectorate
• Individual entrepreneur reporting on the simplified tax system without employees
• Fixed payments for individual entrepreneurs in 2021 for themselves

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Features of transport tax for pensioners in Moscow

Transport tax is a regional tax, so the main nuances of its collection are established by local authorities. By decree of the Moscow government, certain categories of Muscovites. However, these do not include people of retirement age. Pensioners living in the capital and Moscow region will have to pay the tax fee in full, like other vehicle owners.

An exception is the situation when the pensioner is a disabled person of groups I or II , a parent of many children, a WWII veteran, a hero of the Russian Federation or the USSR, a full holder of the Order of Glory. In these situations, the transport tax for pensioners in Moscow will be reduced or completely abolished .

Transport tax 2015. Calculation of transport tax.

The new Tax Code rules will affect transport tax already in 2015, although other changes are planned that accompany this area of ​​legislation. At this time, it is very important to consult with a tax lawyer to avoid significant penalties being imposed on you later.

However, this year most car owners will still pay the specified tax according to the old rules.
The tax in 2015 is calculated for 2014 and must be paid by October 1, 2015. Attention! Legal provisions may change and be supplemented.
If you are unsure that you are using the most up-to-date information, it is advisable to obtain legal advice before making decisions. On our website, the first consultation is provided free of charge. Who sets the transport tax?

Specific tax rates are set by the constituent entities of the Russian Federation, so regional legislation should be taken into account. The amount of tax directly depends on the capacity of vehicles.

Take, for example, the legislation of the Khanty-Mansi Autonomous Okrug. Owners of cars with a power of 150-200 hp. With. transport tax is charged at a rate of 30 rubles/l. With. Cars with less power have a tax rate of 0 RUB/l. With. Regional authorities may also provide benefits for parents with many children, pensioners and other categories of car owners.

The tax office will present the accrual amount. However, it is advisable for the car owner to double-check the accuracy of the calculations. An individual can contact an auto lawyer, but a legal entity, if the car is owned by an organization, needs to instruct an accountant or also contact a knowledgeable lawyer.

Transport tax rates in 2015 for expensive cars

Discussions about introducing a luxury tax are ongoing. And this is not empty talk. If a car costs more than 3,000,000 rubles, then the tax is calculated taking into account the increased coefficient. When calculating it, it is necessary to take into account a number of provisions, including innovations in the Tax Code of the Russian Federation.

1. Only passenger cars are subject to this provision.

2. When calculating the coefficient, the age of the car and price are taken into account.

3. The increased tax amount is determined for cars no older than 3 years, the price of which is 3 - 5 million rubles. Then coefficients of 1.1 – 1.5 are used.

4. If the “age” of the car is less than five years, and its price is 5 – 10 million rubles, then the coefficient will be 2.

5. Coefficient 3 is charged on cars:

• up to 10 years, the cost of which is 10–15 million rubles;
• up to 20 years, which are estimated at over 15 million rubles.

The Ministry of Industry and Trade of the Russian Federation approved the procedure for calculating the average price of a vehicle (Project No. 316 of February 28, 2014) indicating the developed formulas. The application of a specific formula depends on the presence of representative offices of the manufacturing company in the country.

On the official website of the ministry, the list of cars with a price of over 3 million rubles is updated annually. Data will be posted until March 1st. Tax authorities also use this data.

Responsibilities of payers in 2015

1. A citizen who owns a car must now inform the tax office about its availability if he has not received notification regarding tax payment. But there are situations when this is not necessary:

• if a tax notice has already arrived at least once, and then stopped coming;
• if the owner belongs to a preferential category, and for this reason a notification is not sent to him.

2. The message is submitted:

• by mail;
• in person when visiting the inspection;
• using the service on the Federal Tax Service website “Taxpayer Personal Account”.

3. The form of the message is arbitrary. It should contain the following data:

• description of the vehicle;
• moment of registration;
• a copy of the vehicle registration certificate with the traffic police.

4. If a citizen is the owner of several cars, and has not received a notification for all vehicles, then he must transfer to the Federal Tax Service information about the vehicle that was not specified.

5. The car owner will be fined for failure to fulfill his duties. The amount of the fine is 20% of the unpaid tax. But the tax itself will still have to be paid. However, this provision will come into force on 01/01/2017.

In addition, the car owner can go to court to cancel the fine. His lawyer will point out specific objective circumstances that could prevent the car owner from paying the tax on time.

What changes are planned

1. According to many economists, the transport tax should be abolished, but the fuel excise tax should be increased. However, back in 2013, the Federal Tax Service of the Russian Federation substantiated its position on this matter: if the excise tax on fuel is increased, then prices for goods will increase significantly.

But the Ministry of Finance proposes not to take into account the power of the vehicle, measured in hp, when calculating the tax. With. According to the ministry, charges should depend on engine size. In addition, coefficients will be introduced depending on:

• from the year of manufacture of the vehicle;
• on the environmental class of vehicles.

2. It is quite possible that in the near future the tax will be replaced by an environmental payment. Some European countries will be taken as an example. Owners of old cars will have to shell out a much larger amount than owners of new cars. This provision, according to the authorities, will encourage the purchase of more environmentally friendly models.

Most likely, this bill regarding transport tax will acquire the status of law in 2015. But lawyers point out the following feature of the Tax Code of the Russian Federation: the introduction of changes this year means that the amendments will come into force only in 2021. So you should consult a car lawyer on all questions.

Our auto lawyers provide advice and legal assistance throughout Russia - seven days a week, and in Moscow and St. Petersburg we work around the clock. Ask your questions through online consultation forms or call by phone in Moscow or by phone in St. Petersburg.

Transport tax for large families in Moscow

According to the current standards in the capital, large families include families with three or more minor children. Their biological relationship does not play a role here: each child or some of them can be adopted.

Such families, according to a decree of the Moscow government, are completely exempt from paying the transport fee. The benefit is canceled when one of the youngest children reaches the age of 16 .

The following benefits are not covered:

• Guardians with more than three young children.
• Parents whose children were removed from the family and placed in orphanages for upbringing.
• Persons deprived of parental rights.

Deadlines for payment of transport tax

Taxpayers pay car tax to the budget at the location of the vehicles.

taxpayers-organizations pay advance tax payments calculated at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base, tax rate and tax benefits.

The deadlines for paying advance payments and the deadlines for paying the tax amount based on the results of the reporting period are established by the relevant law of the constituent entity of the Russian Federation, but in any case, the deadline for paying the tax calculated based on the results of the tax period cannot be earlier than February 1 of the year following the expired tax period.

Taxpayers who are individuals pay transport tax on the basis of a tax notice sent by the tax authority. Starting from 2021, individuals must pay transport tax no later than December 1 of the year following the expired tax period (previously, the deadline for paying transport tax was October). That is, the transport tax for 2015 must be paid by citizens no later than December 1, 2021 at the rates established for 2015.

Who is entitled to benefits?

Benefits are not a complete exemption from payment of transport tax, but still its amount is significantly reduced. It is important to understand that your rates themselves will not change. In order to obtain the right to preferential taxation, you need to contact the tax authorities at your place of residence with documents confirming your membership in one of the following groups:

1. Veterans of the Great Patriotic War
2. Disabled people of the first and second groups
3. Owners of cars with less than 70 horsepower.
4. Heroes of the Soviet Union or the Russian Federation.
5. Entrepreneurs providing transportation services, except taxi fleet owners.