Advance transport tax when pay

Owning a car in Russia, despite the rampant automobilization, remains a certain luxury. And the point here is not so much in the cost of cars (which can be quite affordable, especially used ones), but in the cost of their maintenance. Quite expensive gasoline, not at all cheap running costs. Add to this the cost of a CTP policy and transport tax. For the pleasure of owning a car you have to pay. What will be the transport tax in 2017 for individuals and whether it is worth waiting for its cancellation, let's try to figure it out.

Whether to wait for the abolition of transport tax for individuals

Discussions that it would be nice to cancel the transport tax in Russia, have been going on for a long time. The fact is that Russian motorists are in fact subject to such a tax twice: in the form of the tax itself and in the form of excise taxes on fuel. In general, the meaning of such a tax is that motorists jointly pay for the repair of old roads and the construction of new ones, the installation and renovation of road signs and markings, etc., in short, they themselves would pay for the infrastructure necessary for them.

It looks like quite fair and competent decision. However, the implementation is not so simple. First, the tax accrual scheme is such that its size depends primarily on how powerful the engine is installed on the car. That is, the more powerful the engine, the greater the amount of tax paid by the owner of such a car. It is obvious that the legislator proceeded in this matter not from which cars spoil the roads more and which ones - less, but in fact created a luxury tax under the guise of a transport tax. Secondly, the tax is equally paid by any car owner, regardless of whether it is a pensioner, who leaves his “Zhiguli” a couple of times a year to the garden, or a taxi driver engaged in a private taxi ride, winding up a hundred kilometers a day. Although, living in the same region, they, all other things being equal, will pay the same amount.

Of course, it’s unrealistic to check how often a person uses his car and what his annual mileage is; therefore, the common idea was implemented - to include in the price of gasoline at a gas station the corresponding excise, and the person will pay for road repairs exactly to the extent that he participates in their destruction, that is, depending on the mileage of your car. The more a motorist drives, the more excise he pays. In these excises, everything is perfect - and dependence on mileage, and a kind of luxury tax tied to engine power (after all, a powerful engine consumes much more fuel). In a word, quite fair and modern decision on taxation.

However, a paradox arose in Russia when, after the introduction of excise taxes on fuel, a vehicle tax was not abolished, and in fact motorists pay a fee for the same purpose twice. If somewhere in the world there is a similar one, then one hundred percent, which is not in civilized countries. That is why talk about the abolition of the tax and all sorts of rumors on this subject go constantly. The fact that the transport tax in 2017 for individuals will be abolished, much was said, one of the political parties even introduced such a bill before the parliamentary elections, but it did not come to anything concrete.

Why transport tax for individuals will not be canceled

Despite the paradoxical and unfair situation, transport tax in 2017 is unlikely for individuals to be abolished. Alas, but if we did not wait for it in previous years, when there was enough money from the sale of oil in the budget, now wait for a similar gift from the state that is looking for, on what it can save, what expenses to cut, and what income to increase, absolutely not worth it.

It turns out that the interests of the state and society in the matter of abolishing this tax completely diverge. On the one hand, a simple motorist is an ordinary Russian who fully feels the economic downturn in the country, his income either fell or remained unchanged due to the rapid price increase, and the transport tax for him is no longer as painless as it is. Could be 3-4 years ago. On the other hand, the state, as we have already said, is hardly reducing the budget and losing voluntarily such a good source of replenishment as a transport tax is unlikely to be. The levers of resolving this contradiction are precisely with the state, therefore, it will be decided in its favor, there is no need to doubt it. In the end, the citizens themselves voted at the parliamentary elections for the current government, thus, supporting and tax policy of the state.

Tax concessions for individuals in 2017

Fortunately, in Russia there is at least a system of privileges for transport tax in 2017 for individuals, for pensioners and other privileged categories, while not federal authority, but regional benefits, therefore, in each region the list of benefit recipients and the size of the benefits themselves.

By the way, the size of the tax, such as, for example, the cost of the MTPL policy, also depends on the region in which the car is registered, because of which the amount of tax varies considerably from region to region.

Deadline for the payment of transport tax for individuals in 2017

Vehicle tax is charged jointly with all other taxes for an individual annually in September-October. The message about the tax is received by regular mail in the form of a letter from the tax service. The letter contains the total amount of all accrued taxes (in addition to transport is a tax on an apartment, a garage, a garden plot, and the like) and details for paying the total amount through a bank. For those who have registered in their personal account on the Federal Tax Service website, an e-mail notification also arrives, and you can pay all accrued taxes directly using a bank card directly in your personal account on the site, which is very convenient and does not require visiting the bank. Therefore, if you do not yet have registration on the FTS website, we recommend it. If you have a verified account on the “Gosuslugi” portal, you can log in personal Area and with it. Or you need to visit the local tax inspection and get a password to access your account there. Log in to your personal account and pay transport tax for individuals will be on the TIN and the received password. The deadline for tax payment is December 1 of the current year, after which a penalty will begin to be charged.

Thus, paying the vehicle tax for several years will remain the responsibility of all motorists, and you can find a conditionally positive moment at least in the fact that this tax has not yet been raised, as it happened with other taxes, especially on housing and garden plots, the size of which is now calculated from cadastral valuethat leads to an increase in their amount at times ...

The legislation of the Russian Federation establishes separate terms for the payment of transport tax for individuals and organizations. Consider how these terms are defined in various sources of law.

The deadline for the payment of tax on vehicles for individuals

Citizens who own vehicles, on which the tax in question is charged, are generally obliged to pay it (in accordance with the norms of the Tax Code of Russia) before December 1 of the year following that for which this tax is calculated. That is - for 2015, the tax on the vehicle must be paid before December 1, 2016.

At the same time, the need to pay a tax on the CU by a citizen arises only if, 30 working days before the deadline, the Tax Inspectorate (FTS) will send him a notice with a calculated payment amount. If this notice is not sent, then the tax on the vehicle for the previous year will not be paid within the specified period.

At the same time, the FTS is entitled to calculate and record in the notification the transport tax for 3 years. Therefore, if, for example, in 2016, the department did not send notifications to the citizen of the payment for 2015, then it is possible that it will still send the corresponding calculation in 2017 or 2018.

An important nuance: the fact that the FTS has not sent notifications may also be related to the fact that the Tax Inspectorate for some reason does not have data on whether the citizen has a taxable vehicle. As a rule, such situations arise if the vehicle is a new one just bought by a person, and the transport tax was previously not paid for.

If a citizen has not yet paid the vehicle tax, and if the FTS has not sent notifications on time, then he will have to fulfill an important obligation established by law - to notify the FTS about the availability of the appropriate vehicle. This should be done by December 31 of the year following the tax for which the tax should be calculated.

If the vehicle tax has ever been paid, then in the absence of a notification from the FTS, the owner of the vehicle does not need to take any action. You can not pay tax until the FTS will not send the calculation within the prescribed period.

How to pay transport tax legal entities?

Legal entities pay a tax on vehicles under a special scheme - not as a lump sum payment, as citizens, but in parts: in the form of advance payments for 1, 2, 3 quarter, as well as the remaining amount for the reporting year (including transfers for 1, 2 and 3 quarters). Thus, legal entities have, in fact, several deadlines for the payment of tax on the vehicle.

But this is not all the features of the payment of the corresponding tax by legal entities. The fact is that specific terms for transferring this payment to organizations are not established at the level of federal legislation - as in the case of citizens, but in regional regulations.

As a rule, in the legal acts of constituent entities of the Russian Federation, the typical period for making advance payments is set for the last day of the month following the reporting quarter, the typical period for paying the remaining tax amount is April 15. The main thing is that this period should be no earlier than February 1 of the year following the one for which the payment was calculated (this requirement is established, in turn, in Tax Code RF).

The FTS does not send any legal notices on the payment of the vehicle to the legal entities: the calculation of this tax and its timely payment is the obligation of organizations established by law.

In case of violation by individuals or legal entities of the established deadlines for transferring a tax on a vehicle to the budget, the tax inspectorate has the right to impose a fine on taxpayers, and also to accrue a penalty in the amount of unpaid tax.

Question-Answer Summary

What is the timeline to pay a tax on a citizen of the vehicle?

What is the timeline to pay tax on the organization's CU?

It depends on the provisions of the regional legislation. In any case, there will be 4 such deadlines - for advance payments for payments for Q1, Q2, Q3, as well as for payment for the remaining amount of tax on the vehicle.

You can focus (but, anyway, you need to check the exact rules in the relevant legal act of the constituent entity of the Russian Federation) to make advance payments before the end of the month following the reporting quarter, to pay the remaining tax amount - before April 15 of the year following For which the payment is calculated.

Can the tax payment be rescheduled?

In the case of individuals - maybe, if the FTS decides to send a notification to the taxpayer with the amount of tax for the previous year, not in the current year, but, for example, in the next. Theoretically, the FTS can calculate the tax within 3 years after the reporting year. In the case of legal entities, there are no such transfers of terms of tax payment on the CU.

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Payment of transport tax is the obligation of most car owners, provided tax laws RF. It is assumed that the funds collected in this way are sent to repair damaged tracks. The coefficient to the base rates, the procedure and terms of payment, as well as the category of exempted persons exempted from paying the tax, are determined by the authorities of each specific region separately. They set a transport tax on trucks, and rates may vary significantly.

Various types of freight transport are most often classified by such parameters:

by appointment;
by type of engine;
chassis type and number of wheel pairs;
number of axles;
body type;
on the cross.

All freight vehicles weighing more than 3.5 tons (except category D), which are used for the carriage of goods, fall under the taxation of the transport charge.

Among them are both heavy machinery and small-sized and light-duty vehicles. Buses are also included in this list if they have at least 8 seats.

It should be noted that special vehicles used in agriculture for the production of various agricultural and other types of work are excluded from the list. Not subject to tax:

combines, tractors and self-propelled machines;
milk tankers;
special equipment of veterinary services;
vehicles for transporting fertilizers, livestock and poultry;
service and other agricultural equipment.

In order to determine the value of the tax on freight transport in 2017, it is often enough to know the engine power (hp).

How tariff depends on capacity

Tax rates for the current year differ little from the rates of previous years. The formula for calculating the amount of transport tax for trucks in 2017 also remained unchanged:

Стр = НС * Мтр * Чм,

where Page is the amount of accrued road tax;

NA - tax rate by region, determined for a specific vehicle;

Mtr - the power of the machine in horsepower;

PM - the period of ownership of the vehicle in the calculated year in months.

You can learn more about your car in a separate article on our website.

Knowing the current rate for the region you are interested in, you can easily complete the calculation yourself. It should also be borne in mind that in certain regions of the Russian Federation, tariffs are determined not only by the number of “horses” under the hood, but also by the age of the car.

Given on our website will help you navigate.

Taxes on trucks 2017 legal entities will be paid at the same rate as individual entrepreneurs. Legal entities that are engaged in holding world-class sports competitions are exempted from paying the fee.

Do truck perks apply?

Actively circulating rumors that the vehicle tax on heavy trucks in 2017 will be abolished altogether, seem unlikely. The loss of almost 150 million rubles, which the state budget will lose as a result of the abolition of the tax in force since 2003, will be very sensitive in times of crisis. Perhaps that is why the protest performances of drivers after the implementation of the “Plato” system led to nothing.

However, laws adopted in 2016 make life easier for the owners of freight vehicles by balancing payments: now the amount of the transport charge can be reduced by the amount of "pay per ton" provided that the payer not only owns the heavy load, but also exploits it independently.

Next year, most will be lucky for investors starting to work in the economic zone “Uzlovaya” of the Tula region. As of January 1 of the next year, trucks are exempt from tax for as many as 10 tax periods.

Details on how payments relate to the system - in a special material.

In the new 2017, the owners of multi-ton machines (from 12 tons) will be able to count on reducing the tax burden. Provided preferences will be different in each region.

To reduce the amount of tax, you must contact your local tax office. It is important to understand that the benefits are granted only to owners of cars.

Persons who control the vehicle by proxy will not be able to claim a rate reduction.

Described in more detail in the relevant material on the site.

Fines for non-payment

Tax on the vehicle must be paid before October 1 of the current year for the previous one. That is, for 2016, the car owner must pay the amount of the fee before October 1, 2017. If you do not come to the tax inspectorate on time and do not pay off the debt on duty, then from the first day of delay you will be charged a penalty. Then you will be sent a notice that you must pay the tax and the amount of the fine. If you ignore this receipt, you will be fined.

If the car owner ignores the payment of the amount charged, the tax authorities can:

seize all property;
withdraw cash to pay off debt;
set a ban on leaving the country;
retain a percentage of wages to pay off debt.

Get a complete operational information about the history of ownership and operation of the car, you will help proven online service from our partners, the portal "AutoCode"

Another innovation of 2017 obliges the owners vehicle take the initiative and independently find out the amount of the transport tax accrued by him. Due to the late receipt of official notifications from the tax service, car owners are at risk of delaying payment and earning penalties and penalties, even if the delay in payment was not their fault.

Only foreigners-owners of heavy trucks are not subject to penalties if their cars passed on toll roads less than 50 km.

In all the nuances you can find out from the article devoted to this topic.