home Ratings Tax Code transport tax on individuals. Transport tax in the tax code of the Russian Federation Tax Code of the Russian Federation transport tax

Tax Code transport tax on individuals. Transport tax in the tax code of the Russian Federation Tax Code of the Russian Federation transport tax

The main law regulating taxation issues is the Tax Code. It sets general rules, to which all regional laws are required to comply.

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Also, the Tax Code does not establish a list and grounds for preferential taxation, again delegating this right to regional legislation.

Taxable objects are presented in the form of a list. There is also a special list of vehicles that are not subject to taxation.

The list of these vehicles is given in paragraph 2 of Art. 358. To determine tax base must be guided .

According to this article, the tax base is determined in relation to vehicles with an engine - power in hp. Exception: air transport.

The legislator’s position regarding taxation is interesting individual entrepreneurs. According to the Tax Code, an individual. entrepreneurs are not allocated to a separate section of payers.

Since the law connects the fact of the obligation to pay tax with the registration of a vehicle, individual entrepreneurs pay this tax as individuals. An explanation of this position was given in the Post. 11 Arbitrator. Court dated 03/19/2015.

The same position is justified in the rules for registering vehicles with the State Traffic Safety Inspectorate, which stipulate that vehicles are registered only for the owners of the vehicle - individuals. or legal persons indicated in the document who are authorized to confirm ownership:

Contract of sale;
Help-invoice.

From individuals

Tax for individuals calculated by the formula

Tax = Tax rate * vehicle power.

In other words, the tax rate is multiplied by the number of horsepower in the car's engine. The calculation form is simple, however, there are some nuances that you need to know.

A similar formula is used if the car has been owned for a full year. But it’s rare when buying a car coincides with the January holidays. Since people buy cars throughout the year, it is important to know how the tax is calculated in this case.

The main difference is that it determined that quarters are recognized as reporting periods for organizations.

However, the same article establishes the rule that regional legislation may not establish such reporting periods. But unless local law states otherwise, the general rule applies.

Tax payment is made by independently assessed organizations in accordance with the above formula.

In order to determine the advance amount it is necessary to divide annual amount, calculated according to the formula into 4 parts.

And each reporting period, ¼ of the accrued amount for the tax period is paid. Local laws may also require payment in advance.

The law defines the tax period as one calendar year.

According to all organizations that are required to pay transport tax, submit a tax return. This declaration is submitted no later than February 1 for the previous year.

Based on this, the accrued amount and advances paid are calculated. The difference between them is subject to payment to the budget

What is said about benefits

Tax benefits allocated to separate article are given in Art. 361.1. Tax Code. It is necessary to remember the fact that the establishment of benefits for this species tax is placed in the hands of regional legislation, since the transport tax goes to the budget of the constituent entities of the Russian Federation.

Consequently, all basic benefits for individuals and enterprises are determined in local legislation.

IN Tax Code Only one benefit related to large cars is reflected.

There are several conditions for a taxpayer to take advantage of this benefit:

the car must have a GMM of more than 12 tons;
The vehicle must be registered in the vehicle register of the toll collection system.

The fee applies to heavy vehicles that cause the most damage to public roads.

For such taxpayers, tax calculation is carried out in proportion to the payment for damages. In other words, the tax will not have to be paid only if the payment for damage is equal to or exceeds the calculated amount of tax on the vehicle.

If the amount of tax is greater than the payment for compensation for harm, then a benefit is provided for the amount of the payment. An amount exceeding this payment subject to payment to the budget.

Article 356. General provisions

Transport tax(hereinafter in this chapter - tax) is established by this Code and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. When introducing a tax, the legislative bodies of the subject of the Russian Federation determine the tax rate within the limits established by this Code, the procedure and terms for its payment. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide tax benefits and the reasons for their use by the taxpayer.

Article 357. Taxpayers

Taxpayers (hereinafter in this chapter - taxpayers) are persons on whom, in accordance with the legislation of the Russian Federation, vehicles are registered, recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article. For vehicles registered on individuals persons acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of a vehicle before the official publication of this Federal Law, the taxpayer is the person specified in such a power of attorney. In this case, the persons on whom the specified vehicles are registered notify the tax authority at their place of residence about the transfer, on the basis of a power of attorney, of the specified Vehicle.Persons who are organizers of the Olympic Games and Paralympic Games are not recognized as taxpayers in accordance with Article 3 of the Federal Law "On the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments in certain legislative acts of the Russian Federation", in relation to vehicles owned by them and used in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and the development of the city of Sochi as a mountain climatic resort. (part the third was introduced by Federal Law of December 1, 2007 N 310-FZ)

Article 358. Object of taxation

1. The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) ) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in in the prescribed manner in accordance with the legislation of the Russian Federation.2. The following are not subject to taxation:
1) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;
2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), obtained through authorities social protection population in the manner prescribed by law;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations whose main activity is passenger and (or) cargo transportation;
5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products ;
6) vehicles owned by the right of economic management or operational management to federal executive authorities, where military and (or) equivalent service is legally provided for;
7) vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;
8) airplanes and helicopters of air ambulance and medical services;
9) ships registered in the Russian International Register of Ships.

Article 359. Tax base

1. The tax base is determined:
1) in relation to vehicles with engines (except for vehicles specified in subclause 1.1 of this paragraph), - as the vehicle engine power in horsepower; 1.1) in relation to air vehicles for which the thrust of a jet engine is determined - as nameplate static thrust of a jet engine (total nameplate static thrust of all jet engines) of an air vehicle during takeoff under ground conditions in kilograms of force;
2) in relation to waterborne non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;
3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a unit of vehicle.2. In relation to vehicles specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of this article, the tax base is determined separately for each vehicle. In relation to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.

Article 360. Tax period. Reporting period

1. The tax period is a calendar year.2. Reporting periods for taxpayers who are organizations are recognized as the first quarter, second quarter, third quarter.3. When establishing a tax, the legislative bodies of the constituent entities of the Russian Federation have the right not to establish reporting periods.

Article 361. Tax rates

1. 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 tonnage of vehicles, category of vehicles per one horsepower of a vehicle engine, one kilogram of jet engine thrust, one register ton of a vehicle vehicle or vehicle unit in the following sizes:+-- Passenger cars with engine power (per horsepower): up to 100 hp. (up to 73.55 kW) inclusive 5 over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW) inclusive 7 over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive 10 over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive 15 over 250 hp (over 183.9 kW) 30 Motorcycles and scooters with engine power (per horsepower): up to 20 hp. (up to 14.7 kW) inclusive 2 over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive 4 over 35 hp (over 25.74 kW) 10 Buses with engine power (per horsepower): up to 200 hp. (up to 147.1 kW) inclusive 10 over 200 hp (over 147.1 kW) 20 Trucks with engine power (per horsepower): up to 100 hp. (up to 73.55 kW) inclusive 5 over 100 hp. up to 150 hp (over 73.55 kW to 110.33 kW) inclusive 8 over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive 10 over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive 13 over 250 hp (over 183.9 kW) 17 Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (with each horsepower) 5 Snowmobiles, motor sleighs with engine power (with each horsepower): up to 50 hp. (up to 36.77 kW) inclusive 5 over 50 hp (over 36.77 kW) 10 Boats, motor boats and other water vehicles with engine power (per horsepower): up to 100 hp. (up to 73.55 kW) inclusive 10 over 100 hp (over 73.55 kW) 20 Yachts and other sailing-motor vessels with engine power (per horsepower): up to 100 hp. (up to 73.55 kW) inclusive 20 over 100 hp (over 73.55 kW) 40 Jet skis with engine power (per horsepower): up to 100 hp. (up to 73.55 kW) inclusive 25 over 100 hp. (over 73.55 kW) 50 Non-self-propelled (towed) vessels for which gross tonnage is determined (for each registered ton of gross tonnage) 20 Airplanes, helicopters and other aircraft with engines (for each horsepower) 25 Airplanes with jet engines (for each kilogram of traction force) 20 (introduced by Federal Law dated 20. 08.2004 N 108-FZ) Other water and air vehicles that do not have engines (per vehicle unit 200)
2. The tax rates specified in paragraph 1 of this article may be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than five times.3. It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the useful life of the vehicles.

Article 362. Procedure for calculating the amount of tax and amounts of advance payments for tax

1. Taxpayers who are organizations shall calculate the amount of tax and the amount of advance tax payment independently. The amount of tax payable by taxpayers who are individuals is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.2. The amount of tax payable to the budget at the end of the tax period is calculated in relation to each vehicle as the product of the corresponding tax base and tax rate, unless otherwise provided by this article. The amount of tax payable to the budget by taxpayers who are organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.2.1. Taxpayers who are organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base and tax rate.3. In case of registration of a vehicle and (or) deregistration of a vehicle (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the calculation of the tax amount (the amount of the advance tax payment) is carried out taking into account 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 the tax (reporting) period. 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.4. Bodies carrying out state registration of vehicles are required to report to the tax authorities at their location about vehicles registered or deregistered with these authorities, as well as about the persons to whom the vehicles are registered, within 10 days after their registration or deregistration from registration.5. Bodies carrying out state registration of vehicles are required to report to the tax authorities at their location information about vehicles, as well as about the persons on whom the vehicles are registered, as of December 31 of the past calendar year until February 1 of the current calendar year, as well as about all related changes that occurred during the previous calendar year. The information specified in paragraphs 4 and 5 of this article is submitted by the bodies carrying out state registration of vehicles in forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees.6. When establishing a tax, the legislative body of a constituent entity of the Russian Federation has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.

Article 363. Procedure and terms for payment of tax and advance payments of tax

1. Payment of tax and advance payments of tax is made by taxpayers at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation. Moreover, the deadline for payment of tax for taxpayers who are organizations cannot be established earlier than the period provided for in paragraph 3 of the article 363.1 of this Code.2. During the tax period, taxpayers who are organizations pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. Upon expiration of the tax period, taxpayers who are organizations pay the amount of tax calculated in the manner prescribed by paragraph 2 of Article 362 of this Code.3. Taxpayers who are individuals pay transport tax based on tax notice sent by the tax authority.

Article 363.1. Tax return

1. Taxpayers who are organizations, after the expiration of the tax period, submit a tax return for the tax to the tax authority at the location of the vehicles, unless otherwise provided by this article. The form of the tax return for the tax is approved by the Ministry of Finance of the Russian Federation.2. Taxpayers who are organizations and pay advance tax payments during the tax period, at the end of each reporting period, submit to the tax authority at the location of the vehicles, unless otherwise provided by this article, a tax calculation for advance tax payments. Form of tax calculation for advance payments tax payments are approved by the Ministry of Finance of the Russian Federation.3. Tax returns are submitted by taxpayers no later than February 1 of the year following the expired tax period. Tax calculations for advance tax payments are submitted by taxpayers, with the exception of taxpayers applying special tax regimes established by Chapters 26.1 and 26.2 of this Code, not during the tax period later than the last day of the month following the expired reporting period.4. Taxpayers who, in accordance with Article 83 of this Code, are classified as the largest taxpayers, submit tax returns (calculations) to the tax authority at the place of registration as the largest taxpayers.

When introducing a tax, the legislative (representative) bodies of a constituent entity of the Russian Federation determine the tax rate within the limits established by this Code, the procedure and terms for its payment.

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Article 357. Taxpayers

Taxpayers (hereinafter in this chapter - taxpayers) are persons to whom, in accordance with the legislation of the Russian Federation, vehicles are registered that are recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article.

For vehicles registered in the name of individuals, acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of the vehicle before the official publication of this Federal Law, the taxpayer is the person specified in such a power of attorney. In this case, the persons on whom the specified vehicles are registered notify the tax authority at their place of residence about the transfer of the specified vehicles on the basis of a power of attorney.

Article 358. Object of taxation

2. The following are not subject to taxation:

1) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;

2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities in the manner prescribed by law;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation;

5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products ;

6) vehicles owned by the right of operational management to federal executive authorities, where military and (or) equivalent service is legally provided for;

7) vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical services;

9) ships registered in the Russian International Register of Ships.

Article 359. Tax base

1. The tax base is determined:

1) in relation to vehicles with engines (except for vehicles specified in subclause 1.1 of this paragraph), - as the vehicle engine power in horsepower;

1.1) in relation to air vehicles for which the thrust of a jet engine is determined - as the nameplate static thrust of the jet engine (the total nameplate static thrust of all jet engines) of the air vehicle at take-off mode in terrestrial conditions in kilograms of force;

2) in relation to waterborne non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a unit of vehicle.

2. In relation to vehicles specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of this article, the tax base is determined separately for each vehicle.

In relation to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.

Article 360. Tax period. Reporting period

1. The tax period is a calendar year.

2. Reporting periods for taxpayers who are organizations are recognized as the first quarter, second quarter, third quarter.

3. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation have the right not to establish reporting periods.

Article 361. Tax rates

1. Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross tonnage of the vehicle per one horsepower of the engine of the vehicle, one kilogram of the thrust of the jet engine, one register ton of the vehicle or one unit vehicle in the following sizes:

┌─────────────────────────────────────── ────────── ──────┬─────────────────┐ │ Name of taxable object │Tax rate │ │ │ (in rubles) │ │ ──────── ──────────────────────────────────────── ──────┴─── ──────────────┘ Passenger cars with engine power (per horsepower):

110.33 kW) inclusive 3.5

147.1 kW) inclusive 5

kW) inclusive 7.5

over 250 hp (over 183.9 kW) 15

Motorcycles and scooters with engine power (per horsepower):

up to 20 hp (up to 14.7 kW) inclusive 1

over 20 hp up to 35 hp (over 14.7 kW to 25.74

kW) inclusive 2

over 35 hp (over 25.74 kW) 5

Buses with engine power (per horsepower):

up to 200 hp (up to 147.1 kW) inclusive 5

over 200 hp (over 147.1 kW) 10

Trucks with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive 2.5

over 100 hp up to 150 hp (over 73.55 kW up to

110.33 kW) inclusive 4

over 150 hp up to 200 hp (over 110.33 kW up to

147.1 kW) inclusive 5

over 200 hp up to 250 hp (over 147.1 kW to 183.9

kW) inclusive 6.5

over 250 hp (over 183.9 kW) 8.5

Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (per horsepower) 2.5 Snowmobiles, motor sleighs with engine power (per horsepower):

up to 50 hp (up to 36.77 kW) inclusive 2.5

over 50 hp (over 36.77 kW) 5

Boats, motor boats and other water vehicles with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive 10

over 100 hp (over 73.55 kW) 20

Yachts and other sailing-motor vessels with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive 20

over 100 hp (over 73.55 kW) 40

Jet skis with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive 25

over 100 hp (over 73.55 kW) 50

Non-self-propelled (towed) vessels for which gross tonnage is determined (for each registered ton of gross tonnage) 20 Airplanes, helicopters and other aircraft with engines (for each horsepower) 25 Airplanes with jet engines (for each kilogram of thrust) 20 Other water and air vehicles without engines (per vehicle unit) 200

2. The tax rates specified in paragraph 1 of this article may be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than ten times.

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

3. It is allowed to establish 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.

Article 362. Procedure for calculating the amount of tax and amounts of advance payments for tax

2. The amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and tax rate, unless otherwise provided by this article.

The amount of tax payable to the budget by taxpayers who are organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

2.1. Taxpayers who are organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base and the tax rate.

3. In the case of registration of a vehicle and (or) deregistration of a vehicle (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the amount of tax (the amount of advance payment for tax) is calculated taking into account the 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 the tax (reporting) period. 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.

4. Bodies carrying out state registration of vehicles are required to report to the tax authorities at their location about vehicles registered or deregistered with these authorities, as well as about the persons to whom the vehicles are registered, within 10 days after their registration or deregistration.

5. Bodies carrying out state registration of vehicles are required to report to the tax authorities at their location information about vehicles, as well as about the persons to whom the vehicles are registered, as of December 31 of the past calendar year until February 1 of the current calendar year, as well as all related changes that occurred during the previous calendar year.

The information specified in paragraphs 4 and 5 of this article is submitted by the bodies carrying out state registration of vehicles in forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

6. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.

Article 363. Procedure and terms for payment of tax and advance payments of tax

1. Payment of tax and advance payments of tax is made by taxpayers to the budget at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

In this case, the deadline for tax payment for taxpayers who are organizations cannot be set earlier than the deadline provided for in paragraph 3 of Article 363.1 of this Code.

The tax payment deadline for taxpayers who are individuals cannot be set earlier than November 1 of the year following the expired tax period.

2. During the tax period, taxpayers who are organizations pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. Upon expiration of the tax period, taxpayers who are organizations pay the amount of tax calculated in the manner prescribed by paragraph 2 of Article 362 of this Code.

3. Taxpayers who are individuals pay transport tax on the basis of a tax notice sent by the tax authority.

Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.

Taxpayers specified in paragraph one of this paragraph pay tax for no more than three tax periods preceding the calendar year of sending the tax notice specified in paragraph two of this paragraph.

Refund (credit) of the amount of overpaid (collected) tax in connection with the recalculation of the tax amount is carried out for the period of such recalculation in the manner established by Articles 78 and 79 of this Code.

Article 363.1. Tax return

1. Taxpayers who are organizations, after the expiration of the tax period, submit a tax return on the tax to the tax authority at the location of the vehicles.

3. Tax returns are submitted by taxpayers who are organizations no later than February 1 of the year following the expired tax period.

4. Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit tax returns to the tax authority at the place of registration as the largest taxpayers.

Chapter 28. Transport tax- the full text of the document with comments from legal experts and the opportunity to exchange opinions and experiences with legal professionals, leave your opinion or ask questions about articles of codes and laws, see comments from experienced colleagues.

Tax Code of the Russian Federation, part 2

Chapter 28. TRANSPORT TAX

Article 356. General provisions

When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter. In relation to taxpayer organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing a tax, also determine the procedure and deadlines for paying the tax.

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Article 357. Taxpayers

Not recognized as taxpayers persons who are the organizers of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi in accordance with Article 3 of the Federal Law of December 1, 2007 N 310-FZ "On the organization and conduct of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 year in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation", as well as persons who are marketing partners of the International Olympic Committee in accordance with Article 3.1 of the said Federal Law, in relation to vehicles legally owned by them property and used exclusively in connection with the organization and (or) holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi and the development of the city of Sochi as a mountain climatic resort.

FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law “On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation” are not recognized as taxpayers ".

Confederations, national football associations (including the Russian Football Union), the Organizing Committee "Russia 2018", subsidiaries of the Organizing Committee "Russia 2018", producers of FIFA media information, suppliers of FIFA goods (works, services) specified in Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", in relation to vehicles owned by them and used only for the purpose of carrying out activities provided for by the said Federal Law.

Article 358. Object of taxation

2. The following are not subject to taxation:

1) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;

3) fishing sea and river vessels;

(as amended by Federal Law dated December 27, 2009 N 368-FZ)

6) vehicles owned by the right of operational management to federal executive authorities, where military and (or) equivalent service is legally provided for;

7) vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical services;

9) ships registered in the Russian International Register of Ships;

10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

Article 359. Tax base

1. The tax base is determined:

1) in relation to vehicles with engines (except for vehicles specified in subclause 1.1 of this paragraph), - as the vehicle engine power in horsepower;

2) in relation to waterborne non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a unit of vehicle.

2. In relation to vehicles specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of this article, the tax base is determined separately for each vehicle.

In relation to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.

Article 360. Tax period. Reporting period

1. The tax period is a calendar year.

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

3. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation have the right not to establish reporting periods.

Article 361. Tax rates

Name of taxable object	Tax rate (in rubles)
Passenger cars with engine power (per horsepower):





Motorcycles and scooters with engine power (per horsepower):
up to 20 hp (up to 14.7 kW) inclusive
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive
over 35 hp (over 25.74 kW)
Buses with engine power (per horsepower):
up to 200 hp (up to 147.1 kW) inclusive
over 200 hp (over 147.1 kW)
Trucks with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive
over 250 hp (over 183.9 kW)
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower)
Snowmobiles, motor sleighs with engine power (per horsepower):
up to 50 hp (up to 36.77 kW) inclusive
over 50 hp (over 36.77 kW)
Boats, motor boats and other water vehicles with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive

Yachts and other sailing-motor vessels with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp (over 73.55 kW)
Jet skis with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp (over 73.55 kW)
Non-self-propelled (towed) ships for which gross tonnage is determined (from each registered ton of gross tonnage)
Airplanes, helicopters and other aircraft with engines (per horsepower)
Airplanes with jet engines (per kilogram of thrust)
Other water and air vehicles without engines (per vehicle unit)

2. The tax rates specified in paragraph 1 of this article may be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than ten times.

4. If tax rates are not determined by the laws of the constituent entities of the Russian Federation, taxation is carried out at the tax rates specified in paragraph 1 of this article.

Article 362. Procedure for calculating the amount of tax and amounts of advance payments for tax

1. Taxpaying organizations shall calculate the amount of tax and the amount of advance tax payment independently. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.

The amount of tax payable to the budget by taxpayer organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

The tax amount is calculated taking into account the increasing coefficient:

1.1 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of issue of which 2 to 3 years have passed;

1.3 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;

1.5 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;

2 - in relation to passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;

3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, from the year of manufacture of which no more than 10 years have passed;

3 - for passenger cars with an average cost of 15 million rubles, the year of manufacture of which is no more than 20 years old.

In this case, the calculation of the periods specified in this paragraph begins with the year of manufacture of the corresponding passenger car.

The procedure for calculating the average cost of passenger cars for the purposes of this chapter is determined by the federal executive body exercising the functions of developing public policy and legal regulation in the field of trade. The list of passenger cars with an average cost of 3 million rubles, subject to use in the next tax period, is posted no later than March 1 of the next tax period on the official website of the specified body on the Internet information and telecommunications network.

2.1. Taxpaying organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient specified in paragraph 2 of this article.

If the registration of a vehicle occurred before the 15th day of the corresponding month inclusive, or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, the month of registration (removal) is taken as the full month from registration) of the vehicle.

If the registration of the vehicle occurred after the 15th day of the corresponding month or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the coefficient specified in this paragraph.

4 - 5. Lost power. - Federal Law of July 23, 2013 N 248-FZ.

Article 363. Procedure and terms for payment of tax and advance payments of tax

1. Payment of tax and advance payments of tax is made by taxpayers to the budget at the location of the vehicles.

The procedure and deadlines for payment of tax and advance payments of tax for taxpayer organizations are established by the laws of the constituent entities of the Russian Federation. In this case, the deadline for paying the tax cannot be set earlier than the deadline provided for in paragraph 3 of Article 363.1 of this Code.

The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period.

2. During the tax period, taxpayers-organizations pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. At the end of the tax period, taxpayers-organizations pay the amount of tax calculated in the manner prescribed by paragraph 2 of Article 362 of this Code.

3. Taxpayers - individuals pay transport tax on the basis of a tax notice sent by the tax authority.

Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.

Taxpayers specified in paragraph one of this paragraph pay tax for no more than three tax periods preceding the calendar year of sending the tax notice specified in paragraph two of this paragraph.

Article 363.1. Tax return

1. Taxpaying organizations, after the expiration of the tax period, submit a tax return to the tax authority at the location of the vehicles.

3. Tax returns are submitted by taxpayer organizations no later than February 1 of the year following the expired tax period.

4. Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit tax returns to the tax authority at the place of registration as the largest taxpayers.

Tax Code transport tax on individuals. Transport tax in the tax code of the Russian Federation Tax Code of the Russian Federation transport tax

From individuals

What is said about benefits

Article 357. Taxpayers

Article 358. Object of taxation

Article 359. Tax base

Article 360. Tax period. Reporting period

Article 361. Tax rates

Article 362. Procedure for calculating the amount of tax and amounts of advance payments for tax

Article 363. Procedure and terms for payment of tax and advance payments of tax

Article 363.1. Tax return

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