How to calculate transport tax in 2020?

What is transport tax and who pays it?

The basis for calculating tax is information received by the Federal Tax Service from the State Traffic Safety Inspectorate. Such data is received at the request of tax authorities, as well as at the initiative of the state traffic inspectorate in connection with the registration of a new car, a purchase and sale transaction, deregistration for disposal, etc.

If and as long as the car is registered with a citizen (according to the traffic police), the obligation to pay tax will be with this citizen.

That is, if:

• the car is stolen, the tax office should be notified about this by presenting a document about contacting the police;
• if a car was sold, and the buyer for some reason does not re-register it in his name, the former owner remains the tax payer, and he is listed as the owner in the traffic police database;
• if a car is purchased on credit, tax accrual begins from the date of registration of the vehicle with the traffic police.

The car owner does not need to calculate anything. All calculations are made by the tax office and send the taxpayer a tax receipt at his registered address. Payment is made every year, for example:

• for 2020 until December 1, 2020
• for 2020 until December 1, 2020
• for 2020 until December 1, 2020, etc.

As a result, transport tax is considered to be a payment to the budget on the basis of a tax notice. This payment must be made to the owner of the vehicle: car, motorcycle, scooter, etc. The tax is mandatory. The payment procedure itself is prescribed in the tax law, and municipal authorities determine the amount of the tax rate, the increasing coefficient, as well as the conditions and amount of benefits for car owners.

Object and tax base

The object of taxation is vehicles, including land, water and aircraft (both self-propelled and trailers). Individuals often pay the fee for motorcycles, buses, cars, scooters, ATVs and other vehicles for personal use. But do not forget that the fee is also imposed on owners of boats, motor sleds, motor boats and jet skis.

The amount of payment to the budget depends on the tax base. And the size of the base is determined by the type of transport.

• If the product is equipped with an engine, then the basis for calculation is power (unit of measurement - horsepower ).
• If the air or water vehicle does not have an engine (for example, a floating crane, landing stage), then the fee is related to the gross tonnage indicator (unit of measurement - register tons ).
• In exceptional cases, the base is taken as a vehicle unit for calculation.

Payers

The person who pays the fee is the owner of the car (motorcycle, boat, etc.). Exactly the one to whom the vehicle is registered according to the registration records of the Ministry of Internal Affairs.

If the car is stolen

Is there an obligation to pay a fee in case of car theft? After all, only the documentary ownership of the car remains, and the owner cannot physically dispose of it. It is allowed not to make a payment when the theft of the car is documented. Such a document is issued either by the police or the investigative committee, which is directly involved in searching for the car and investigating the incident. Resolutions from these structures must be submitted to the Federal Tax Service so that the tax is not calculated from the date of theft.

If the car is being repaired or impounded, is in a garage and is not in use

There are reasons why a car is not used by the owner (the most common examples: the car was driven to an impound lot, the driver was deprived of his license, the vehicle is being preserved in a garage or undergoing long-term repairs). How to pay transport tax in this case? The logic is simple: since according to the documents you are still the owner of the car, then the obligation to pay for it remains unchanged. The fact that the car is idle does not matter in this case.

Beneficiaries

There are vehicle owners who are not required to pay the tax to the budget. So, you have every right not to pay the fee if you own:

• rowing boat;
• motor boat (power up to 5 horsepower);
• a special car for disabled people;
• tractor or combine.

If you have received a notification about the need to pay a fee for this vehicle, you have the right to ignore it. This document is erroneous or illegal.

Also, the state at the regional level provides benefits in the payment of fees by certain social strata of the population. As a rule, they exempt from payment (or reduce the rate):

• for pensioners (see transport tax benefit for pensioners);
• persons of pre-retirement age;
• members of large families;
• disabled people;
• veterans;
• as well as owners of low-power vehicles.

If the beneficiary owns two or three types of transport (for example, a car and a boat), then he will receive an exemption from paying the fee for only one of them.

How to save on transport tax using the simplified tax system

Many managers of enterprises that use vehicles in their work wonder whether it is possible to somehow save money on it. This is not an easy task, but it has a solution. Options for reducing this tax payment are:

1. the vehicle is listed in the list of Art. 358 of the Tax Code of the Russian Federation;
2. benefits provided by local legislators for certain companies or vehicles in the territory of a particular region of the Russian Federation;
3. if a “simplified” person uses the object of taxation of income minus expenses of 15%, then he can include transport tax in expenses according to the taxable base. Thus, the tax base will be reduced by the amount of transport tax paid.

In addition, careful monitoring of the efficiency of the use of cars and special equipment in the activities of the enterprise can reduce the amount of transport tax paid. There is no need to pay this tax if the use of transport becomes impractical - it is wiser to deregister idle equipment. In the same way, it is necessary to deregister vehicles in a timely manner if they have been stolen - for this you need to provide the tax service with a certificate from the police recording the fact of theft.

Attention! In cases where the total cost of vehicles registered to an enterprise is more than 3 million rubles, it will not be possible to save on transport tax.

How to determine the tax amount

To determine the amount of the fee that the vehicle owner is obliged to transfer to the budget, you will need to know the basic indicators. These are the engine power and the collection rate. With power, everything is simple - its value is indicated in the registration documents for the car. If the power of your car is indicated in kW, then you need to convert them to horsepower (l/s). To calculate, use the formula:

M l/s = M kW * 1.3596.

Tax rate

The rate indicator is determined depending on the type of transport (cars, buses, snowmobiles, snowmobiles, yachts, etc.) and engine power. Tax law determines the federal rate. For 2020 the picture looks like this:

And for motor vehicles:

These values ​​are used in those regions/territories/republics where the rates are not specified at the regional level (but in all regions this has been taken care of). At the same time, local authorities have the right to adjust the rate. You can either increase or decrease the bet by no more than 10 times.

For example, the transport tax rate:

• for residents of the Leningrad region who own motorcycles up to 20 l/s, it is 10 rubles. for every horsepower.
• the same figure for residents of the Yaroslavl region is 7.5 rubles.

You may also need additional values ​​to calculate the fee amount:

• if you registered ownership of the car less than a year ago, then when calculating you need to use the indicator of the number of months of ownership;
• If you own an expensive car, then you also need to use a multiplying factor when calculating.

Luxury cars

For premium cars, a multiplying factor is applied when calculating tax. It is established in a single standard for all regions of the Russian Federation. That is, local authorities can adjust the rate, but the coefficient for expensive cars cannot vary by region.

The coefficient has 3 meanings:

• minimum “1.1” - it covers cars worth from 3 to 5 million . rub. and the year of manufacture of which is not older than 3 years ;
• average “2” - cars worth from 5 to 10 million rubles. not older than 5 years ;
• maximum “3” - a car worth 10-15 million rubles. up to 10 years old , or the price is higher than 15 million and 20 years have not passed from the date of manufacture.

Two more clarifications:

• the cost of cars is determined by the Ministry of Industry and Trade and is officially published on the Internet;
• If the car is older than a given age, then the tax goes to normal calculation.

Calculation formula and examples

Having all the above indicators, you can proceed directly to the procedure for calculating transport tax. To do this you need to use the following formula:

• where N is the amount of transfer to the budget;
• StN – tax rate;
• NB – engine power in (horsepower);
• KolMV – time that you own the car (in months).

If you own an expensive car (the criteria for inclusion in this group are described above), then the resulting result (H) must be multiplied by the increasing factor applicable to the category:

where PC is the coefficient for luxury cars.

In order to understand the peculiarities of calculating the fee, we use illustrative examples.

Example 1

In March 2020, Moscow resident S.D. Skuratov. purchased a Daewoo Lanos, which he sold in August 2020. In September 2020, Skuratov bought a Chevrolet Niva. The power of the first car is 70 l/s, the second is 80 l/s.

What amount is Skuratov obliged to transfer to the budget at the end of 2018? In order to determine this, we calculate the number of months during which Skuratov was the owner of each of the cars. Daewoo Lanos ownership 6 months. (from April to August inclusive), Chevrolet Niva – 4 months. (from September to December inclusive). The rate in both cases is 10 rubles. for every horsepower.

The fee calculation will look like this:

• For Daewoo Lanos you need to pay: H = 10 * 70 * 6/12 = 350 rubles.
• The fee for a Chevrolet Niva will be: N = 10 * 80 * 4/12 = 267 rubles.
• Total you need to transfer: 267 + 350 = 617 rubles.

But since Skuratov is a resident of Moscow, a 100% discount is applicable to him for cars with a capacity of up to 70 l/s. Therefore, Skuratov will transfer only 267 rubles to the local budget.

Example 2

In April 2020, Tula resident Markov S.G. bought a Mercedes G-350. The price of the car under the purchase and sale agreement was 6,830,000 rubles. The car was produced in 2020. Engine power – 224 l/s. For an expensive car, Markov will pay: H = 75 * 224 * 9/12 * 2 = 25,200 rubles. In the Tula region, for a car with a given power (224 l/s), a rate of 75 is applied. Thanks to the increasing coefficient, the total amount was doubled.

Example 3

Resident of Belgorod, pensioner Ignatov K.S. purchased a Ural motorcycle in July 2020. At that time, Ignatov already owned a VAZ Largus car. The power of a motorcycle is 40 l/s, and that of a car is 105 l/s. Let's calculate the fee in each case:

• For a motorcycle, Ignatov must pay: H = 12.5 * 40 * 6/12 = 250 rubles.
• Ignatov must pay for the car: N = 25 * 109 = 2.725 rubles.
• The total amount to be transferred to the budget is 250 + 2.725 = 2.975 rubles.

Ignatov is a pensioner, which means he has the right to receive benefits regarding a motorcycle. It does not apply to the car, since there is a limitation in the form of vehicle power (up to 70 l/s). Thus, Ignatov will pay 2,975 rubles. (for VAZ Largus).

Calculation of transport tax for less than a month of ownership

Previously (before 01/01/2016) it was believed that the month of registration of a vehicle, or the month of its deregistration, were taken as a full month. Those. part of a month was equal to a full month for tax calculation both upon registration and upon withdrawal.

Now, from 01/01/2016, the rules for calculating the amount of tax when registering and deregistering a vehicle during the tax period have changed. The amendments are as follows:

• The car is registered: before the 15th – transport tax for the full month;
• after the 15th day the month is not taken into account;

How to pay tax: procedure and deadlines

The reporting period for payment of transport tax for individuals is the calendar year, that is, in 2020 you make payments for 2020.

You must pay the fee no later than December 1st . The basis for payment is the notification that you receive from the Federal Tax Service.

The Fiscal Service must send a notification no later than 30 days before the payment is due (before 11/01/2019 for 2020).

The notification is of a single form and includes amounts for transport, land and property taxes. If, for example, you own a plot of land from which you need to pay a land tax, then you will receive a single notification from the Federal Tax Service, which will indicate the total amount of obligations to the budget, including for the car and for the land.

The tax is calculated based on the data received about your car from the traffic police. The funds will need to be transferred for the period in which the car was registered in your name as the owner. You can receive a notification in one of the following ways:

• By mail - in this case you will receive a registered letter with a stamp indicating the date of dispatch. If you missed the deadline for paying the fee due to late receipt of the notification, the date on the stamp will serve as proof that you were right.
• In person - a fiscal service employee will personally deliver the notice to you, and you, in turn, will sign to confirm receipt.
• By email - in order to receive a document in this way, you need to register on the Federal Tax Service website, after which you can independently receive a notification and a receipt for payment using an electronic resource (“Personal Account”). Using this method, you also have the opportunity to find out the transport tax of an individual by TIN.

Along with the notification, you will be sent a receipt for payment of the fee, on the basis of which you can transfer funds at any bank branch or to Sberbank online using the document number or TIN.

When paying transport tax for individuals in 2020, the following budget classification codes (BCC) are used in the payment order (receipt):

• KBK 182 1 0600 110 - all main payments of individuals are carried out indicating this code, arrears, recalculations and other debts are repaid using the same code;
• KBK 182 1 0600 110 - for payment of penalties due to delay in the main payment
• KBK 182 1 0600 110 - fines;
• KBK 182 1 0600 110 - this code is used for other income.

After transferring the payment, keep the receipt (copy of the payment order). It will serve as confirmation of the completeness and timeliness of repayment of obligations to the budget.

Often citizens, for one reason or another, do not repay their debts on time. In this case, the violator will be sent a demand for payment no later than 30 days from the moment the fiscal authority discovered the fact of non-payment.

If you are late in payment (or have transferred an incomplete amount), you are obligated not only to repay the amount owed, but also to pay penalties and fines accrued in connection with your violations. To calculate penalties, use the following formula:

• Where P is the amount of the penalty;
• N – amount of arrears;
• StRef – the Central Bank refinancing rate valid during the period of delay;
• KolDn – period of delay (days).

Example 4

The owner of the motorcycle is V.K. Serpov. On August 12, 2019, I received a tax payment notice in the amount of 4,740. Serpov violated the deadlines for paying transport tax and did not make the payment by December 1, 2019. Having received the request, Serpov transferred the funds on December 27, 2019. Due to violation of payment deadlines, Serpov was charged a penalty:

P = 4.740 * 11%/300 * 27 days. = 47 rub.

In addition to penalties, the state has the right to withhold a fine from the violator in the amount of 20% of the amount of outstanding obligations. A fine is charged both in case of underpayment and in case of complete non-payment of the amount.

Example 5

Sviridenko R.O. received a notification from the Federal Tax Service in the amount of 7,630 for 2018. On November 3, 2019, Sviridenko transferred the amount of 5,610. Thus, Sviridenko incurred a transport tax debt in the amount of 2.020 (7.630 – 5.610). In connection with the underpayment, a fine will be withheld from Sviridenko, calculated as follows:

W = (7.630 – 5.610) * 20% = 404 rub.

Deadlines for payment of advance payments for transport tax

TN is a regional tax, therefore some features of its payment are determined by the authorities of the constituent entities of the Russian Federation by the relevant law (Article 356 of the Tax Code of the Russian Federation). In particular, for taxpayers-organizations, the law of the subject establishes the procedure and deadlines for paying tax, including the presence/absence of an obligation and the deadlines (if an obligation is established) for making advance payments for transport tax.

For example, an advance payment system operates in the Moscow region. In accordance with paragraph 1 of Art. 2 of the Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ, organizations pay advance payments no later than the last day of the month following the expired reporting period.

An essentially similar procedure is provided for in subsection. 1 clause 1 art. 9 of the Law of the Nizhny Novgorod Region No. 71-Z dated November 28, 2002, according to which advance payments for transport tax are made within the following terms:

• for the first quarter - April 30;
• for the second quarter - July 31;
• for the third quarter - October 31.

At the same time, the region may not introduce advance payments for transport tax.

NOTE! In connection with the introduction of a non-working day regime from March 30 to April 30 and from May 6 to 8, 2020 for companies and individual entrepreneurs that are listed in the SME register as of 03/01/2020 and whose main activity relates to the industries most affected by the coronavirus epidemic, The deadline for payment of advances on transport tax for the 1st quarter of 2020 has been extended until 10/30/2020, and for the 2nd quarter until 12/30/2020. For other taxpayers, the first quarter advance payment is postponed to the next working day after quarantine, that is, to 05/12/2020 (Clause 7, Article 6.1 of the Tax Code of the Russian Federation, Government Decree No. 409 dated 04/02/2020).

You can find out more about postponing the payment of taxes and insurance premiums due to COVID-19 in the Ready-made solution from ConsultantPlus, having received trial access to the system.

Debt and limitation period for its collection

It happens that car owners receive notifications about the repayment of tax debt for past years. A relevant question arises about the limitation period for transport tax, within which the Federal Tax Service has the right to collect uncollected payments. Debt collection is carried out in compliance with the following principles:

• There is no statute of limitations for paying off tax arrears. If you receive a notice (demand) within the prescribed period, the Federal Tax Service has the right to demand that you repay the debt for an unlimited amount of time.
• The period for calculating amounts to be paid is limited to 3 years. This fact suggests that if you do not receive notifications (demands), the fiscal authority has the right to calculate the amount and issue it to you for repayment for no more than 3 previous years (calculation in 2019 is allowed for 2020, 2020, 2020 and no earlier) .
• The period for collecting funds from the fiscal service is limited to 3 years. There may be situations when you are charged with an incorrect and excessive amount of the obligation to pay the fee (including fines, penalties), these obligations are repaid by you. But the fact of violations on the part of the Federal Tax Service has been established. In this case, you have the right to contact the Federal Tax Service with a request to return the funds, but no more than for the previous 3 years.

If the above conditions are violated, demands for debt repayment are considered illegal and therefore do not require satisfaction.

Payers of transport tax and the basic principles of its calculation

This tax is regional.
It must be paid by individuals and enterprises that own registered vehicles (Article 357 of the Tax Code of the Russian Federation). Individuals pay the tax amount based on a notification from the Federal Tax Service, which is generated based on information provided by the authorities registering vehicles.

In some cases, you do not need to pay transport tax. And it's not just tax benefits. A complete list of such cases was provided by ConsultantPlus experts. Get trial access to the system for free and go to the Ready-made solution.

Enterprises calculate taxes and advances themselves. Moreover, until 2020 (that is, for the tax for 2020 inclusive), they are required to report on it to the Federal Tax Service. For the 2020 tax year, the filing of transport tax returns for organizations has been cancelled, and the Federal Tax Service must send them messages with the amount already calculated (similar to how it now does it for individual entrepreneurs and individuals). But legal entities will still calculate their taxes independently. First, they must know the amount in order to make advance payments throughout the year (if they are established in the region). And secondly, the message from the tax office is more of an informational nature, so that the company can compare its accruals with those made according to the tax authorities. After all, she will receive it after the deadline for paying advances (see, for example, letter of the Ministry of Finance dated June 19, 2019 No. 03-05-05-02/44672).

Test yourself! Recommendation from ConsultantPlus: Compare the amount of tax calculated by the inspectorate with the amount you calculated and paid yourself. If they are equal, then the tax was calculated and paid correctly. If the amounts differ, check...(see K+ for details).

Therefore, it is also important for companies in 2020 to know the basic principles of tax calculation. And they are as follows:

• the tax is calculated as the product of the tax base and the rate (unless otherwise reflected in the Tax Code of the Russian Federation);
• advances payable for tax are determined for each reporting period as ¼ of the tax base multiplied by the tax rate (Article 362 of the Tax Code of the Russian Federation);
• enterprises calculate tax payable as the difference between the amount accrued for the year and advance payments that were paid during the year; advance tax payments are not provided for individuals;
• the final amount of tax and the amount of advances on expensive cars is determined taking into account the increasing coefficient (from 1.1 to 3), established depending on the cost of the car and the number of years that have passed since its release (clause 2 of Article 362 of the Tax Code of the Russian Federation).