It is a regional tax, i.e. it is paid to the budget of the constituent entities of Russia on the territory of which it is established.
Who pays transport tax in 2017
Transport tax must be paid by persons on whom registered cars or other vehicles equipped with an engine (motorcycles, scooters, buses, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, snowmobiles, motor boats, jet skis).
Calculation of transport tax for 2016
For individuals transport tax is calculated by the tax office using the following formula:
Tax amount = Tax rate x Number of horsepower. x (# of months of ownership / 12 months)
Tax rates in each subject Russian Federation different, you can find them on this page.
Note: as a rule, in all technical documents for T.S. engine power is indicated in horsepower (HP), but if instead of HP kilowatts (kW) will be indicated, they must be converted to HP. from the calculation: 1kW = 1.35962 HP
Examples of calculating transport tax
Example 1. Calculation of transport tax for a full calendar year
Object of taxation
Petrov I.A. registered a Mitsubishi ASX passenger car in Moscow. The car's engine power is 140 horsepower.
Tax calculation
35 rubles.
Transport tax in this case is equal to: RUB 4,900(35 rubles x 140 HP).
Example 2. Calculation of transport tax for an incomplete calendar year
Object of taxation
In June 2016, Petrov I.A. took off the register of the previously registered Mitsubishi ASX car in Moscow. The car's engine power is 140 horsepower.
Tax calculation
The tax rate for such a car in Moscow in 2016 is 35 rubles.
Transport tax for 6 months of 2016 will be equal to: RUB 2 450(35 rubles x 140 HP x ½ (6 months / 12 months))
2017 Tax Notice
After calculating the transport tax, the IFTS sends a tax notification to the address of the place of residence, which contains information about the amount of tax, the date of its payment, etc.
Tax notices in 2017 will be sent to residents of Russia in the period from April to September... You can find information on the planned timing of sending notifications to a specific tax authority on this page.
In case of detection erroneous data in the notification, you must write to tax office application (the application form is sent with the notification). After confirming these data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.
Tax notice not received
Many vehicle owners mistakenly believe that if they have not received a notification from the tax office, then the vehicle tax does not need to be paid. This is not true.
On January 1, 2015, a law came into force, according to which taxpayers, in the event of non-receipt of tax notifications, must self-report in the Inspectorate of the Federal Tax Service on the availability of real estate objects, as well as vehicles.
The above message with the attachment of copies of title documents must be submitted to the FTS in respect of each taxable item once, before December 31 of the next year. For example, if the car was purchased in 2016, and no notifications were received on it, then the information must be provided to the Federal Tax Service Inspectorate by December 31, 2017.
Therefore, in case of not receiving a notification, the FTS recommends to take the initiative and contact the inspection personally (for online appointment, you can use this service).
In the event that a citizen independently notifies that he has a vehicle for which no tax has been charged, the payment will be calculated for the year in which the specified message was submitted. However, this condition is valid only if there was no information about the reported object in the tax office. If the notification for payment was not sent for other reasons (for example, the taxpayer's address was indicated incorrectly, or it was lost in the mail), then the calculation will be made for all three years.
For failure to submit such a message within the prescribed period, the citizen will be held liable under paragraph 3 of Art. 129.1 and fined 20% of the unpaid tax amount for the object for which he did not submit a message.
note, due to the postponement of the payment of property taxes (no later than December 1) tax notices for 2016 will be formed and sent, including posted in the "Personal account of the taxpayer for individuals", no later than 18.10.2017. If the user of his personal account wishes, as before, to receive paper notifications, he must notify the tax authority about this. As for individuals who do not have access to the electronic cabinet, notifications will continue to be sent to them in paper form by mail.
Deadline for payment of transport tax
In 2017, a single deadline for the payment of property taxes was established for all regions of Russia - no later than December 1, 2017.
note that in case of violation of the terms of payment of the transport tax, a penalty will be charged on the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority may send the debtor's employer a notice of debt collection at the expense of wages, as well as impose restrictions on leaving the Russian Federation. A fine is not collected from individuals for non-payment of taxes.
You can pay transport tax using a special service on the official website of the tax service.
This requires:
How to find out tax debts
You can find out if there are any taxes owed by you in several ways:
- By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
- Through the taxpayer's personal account on the official website of the Federal Tax Service.
- With the help of a special service on Single portal government services.
- Through a databank on the official website bailiffs(only for debtors whose cases are in enforcement proceedings).
There are several ways to legally avoid paying vehicle tax on a car, and each of them has a number of features for a car owner. The easiest way is to document that the car is not being used by the owner. There are other options, for example, getting discounts (provided to a certain category of citizens) or re-registering transport for a “beneficiary”. What are the features of each of the options? How can you be exempt from paying transport tax, and what needs to be done for this?
General Provisions
The Constitution of the Russian Federation (Article 57) stipulates that everyone must pay taxes and fees, taking into account the current legislation. This requirement also applies to the vehicle. Taxation applies to the following types of vehicles - cars, buses, motorcycles, as well as water and air transport. The confirmation of payment is a check (receipt), which indicates the fact of money transfer and the amount transferred.
The tax is payable by one of convenient ways- through the Federal Tax Service directly or via the Internet (using the State Services portal or the tax service's offsite). If the vehicle is wanted by the police, no tax is charged. In addition, the basis for charging the fee is the documents submitted by the owner to the Federal Tax Service.
In addition, the tax is not levied on cars used to transport disabled people, from cars with an engine power of up to 100 "horses" and a vehicle transferred by social services. The transfer of information to the tax authority is the task of the structures that are engaged in car registration. The deadline for sending information is 10 days from the date of the end of registration.
The tax rate depends on the region of the Russian Federation, as well as the engine power. The parameter is indicated on the basis of 1 horsepower. The highest wages are typical for Moscow. For example, for cars up to 100 "horses" the tax rate is 12 rubles. In the most popular category from 100 to 125 "horses" you will have to pay 25 rubles (per horsepower). Accordingly, the rate for more powerful machines also grows. Here we highlight the following taxes - 125-150 hp. (35 rubles), 150-175 hp. (45 rubles), 175-200 h.p. (50 rubles) and so on. The maximum indicator is provided for a vehicle with an engine power of 250 "horses". For them, the rate is 150 rubles.
The car owner pays the tax based on the receipt and the terms established by law. The largest number of billing periods for which an alert is sent is 3 years. If a person missed the required deadline and did not pay, another notification is sent to him informing about the need to pay tax. If this request is ignored, additional action is taken.
In case of delay, the debtor is forced to pay a fine calculated according to the formula 1/300 * the total amount of the debt. Penalty interest is charged for each day of delay.
Refusal to pay has legal grounds in the following situations:
- A tax officer made a mistake when filling out a tax document. No payment is made until the paper is corrected.
- The car owner did not receive a check to make the payment. The need to prove the fact of tax accrual and lack of payment falls on the plaintiff (representative of the Federal Tax Service).
- The tax is not paid if the format of the receipt is violated. In this case, the paper becomes invalid.
It is worth considering that some citizens may not pay tax or may be entitled to benefits. We will consider below what these persons are.
Who belongs to the category of beneficiaries?
The list of people who have tax exemptions can include:
- Parents with 3 or more children.
- WWII veterans.
- DB participants.
- People with 1 and 2 disability categories.
- Military wives who died in the line of duty.
- Guardians or parents of minors who are disabled since childhood.
- Heroes of the USSR.
- Victims of liquidation of the consequences at the Chernobyl nuclear power plant.
- Pensioners (for disability or old age).
- Citizens working in special services.
Tax is not charged on the following types of transport:
- Cars handed over for the transportation of disabled people, including cars with an engine power of up to 100 "horses".
- Stolen or wanted cars.
- Agricultural machinery, including those used for the transportation of goods.
As for the beneficiaries, the reduction or removal of the tax depends on a number of factors - the state where the car was produced, engine power, year of manufacture and the price of the vehicle.
Taxation applies to all citizens, including persons in office, performing their duties in government institutions. If a person proves the existence of grounds for the benefit, he can be exempted from tax - in part or in full.
How not to pay transport tax according to the law?
Today, there are a number of tricks that can help you save on transport tax without breaking the law. The following options stand out here:
- Re-registration of papers for that family member who has the right to count on benefits. This is the easiest and most effective method that does not imply risks for the performer. In the future, you can use the car, but only after issuing a power of attorney.
- Failure to pay tax during the period while the car loan debt is paid off.
- Obtaining a deferral in the absence of a corresponding notification (the period of the "grace period" - up to 6 months).
- Purchase of a car with a low engine power with a power of up to 150 "horses". The possibility of savings should be checked with local authorities.
From the methods given The best way avoid paying transport tax - re-register the vehicle for a relative with benefits. But it is worth considering that the new owner can take possession of the car legally, and even the judicial authority cannot prevent this. This is why many car owners opt for the on-time tax option to avoid interest charges.
What's in store for the evasion?
If a person is sure of illegal tax accrual for a car or overstating this parameter, it is impossible to refuse payment. In this case, you need to come to the tax authority and demand to recalculate the amount of payments. Choosing the avoidance option can lead to a number of problems:
- Calculation of penalties taking into account the current rate or penalty.
- The start of the trial, followed by the compulsory execution of the decision of the judicial authority.
- Other types of liability (administrative and criminal).
As soon as there is a delay, a penalty is charged in the amount of 1/300 of the total amount of the payment. The employees of the Federal Tax Service submit the papers to the court after the debt reaches 3000 rubles. In the future, by the decision of the bailiff of the judicial authority, money is collected from the account or withheld from the sale of property.
The vehicle tax was introduced many years ago, and during its existence the law has been revised many times. This also applies to citizens who have the right to count on benefits in relation to such taxation. That is why, before taking any action, it is important to clarify the tariffs and the possibility of obtaining benefits for your region.
Many car owners ignore the requirements of the law and do not transfer money to the treasury. They believe that the funds are being spent for other purposes. But it is still necessary to pay, because otherwise, penalties and fines are charged, which further drive a person into debt.
Tax minimization is not a violation if it is done legally. To do this, it is necessary to study in detail the regulatory and legal acts, regulations and codes in force in the country in 2018. Car owners can find several formal loopholes on how not to pay vehicle tax.
The regional tax on movable property is governed by the provisions of Article 28 of the Tax Code of the Russian Federation. The person or organization in whose name the technician is registered is obliged to transfer the tax to the budget. In this case, it does not matter how the vehicle is used and the degree of serviceability. When registering a car with the traffic police, data on the owner is automatically sent to the fiscal authorities, which carry out calculations according to the formula:
Transport tax = Rate x Base x (months of ownership / 12) x Adjustment factor
Each Russian region independently sets tariffs and benefits, therefore, for the same car model in different municipalities the amount of the fee will be different. This gives the population the first opportunity to reduce or not pay transport tax legally.
The tax base to which the rate is applied is engine power, measured in horsepower, the exact value for a particular car is indicated in the registration document.
If the car is delivered or removed from the register in the middle of the year, then the transport charge will be calculated in proportion to the time of ownership. For example, registration with the traffic police was carried out on 03/18/2018, then for tax purposes the number of full months owned is 9.
For passenger cars worth over 3 million rubles. an increase in the amount of transport tax is provided depending on the price and time of release. So, for a production machine no more than 20 years ago, bought for 16 million rubles, the tax will increase by 3 times. In addition, the calculation takes into account the benefits provided by legislation for various categories of movable property or individuals.
Legal organizations independently determine the amount of transport tax, lease and pay advance fees.
For individuals, calculations are made by the Federal Tax Service and a notification is sent indicating: 
- the amount and procedure for determining the fee for the current period;
- recalculation for the past years (no more than 3);
- details for payment (in the form of a receipt).
If a citizen does not agree with the data of the Federal Tax Service on transport tax, he has the right to send an objection justifying his own indicators. Copies of supporting documents are attached to the application form. You can check how correctly the inspection calculated the transport tax using a calculator on specialized Internet resources.
The Federal Tax Service is obliged to comply with the procedure for issuing a payment notification:
- send the document by registered mail or through your personal account on the FTS website no later than one month before the transfer deadline;
- accurately determine the amount;
- the form of the form must be approved by order.
Since 2017, for violations committed by the Federal Tax Service when processing and sending notifications, the responsibility was shifted to the owners. Now the assumption that in these cases the transport tax may not be paid is erroneous. It is necessary to inform the inspection that the receipt has not been received or contains inaccuracies, as well as transfer the fee to the budget. The amount can be found through Internet services by personal TIN.
A reduction in the rate or complete exemption from the obligation to transfer the fee is provided for in federal law for the following categories of citizens:
- WWII veterans, battles in Chechnya and Afghanistan.
- Persons who have been awarded the title of Hero of Russia, USSR or Socialist Labor.
- Awarded with the Order of Glory and Labor Glory.
- Liquidators at nuclear power plants.
- Disabled persons of groups 1 and 2.
- Parents with many children.
- The father or mother of a child with disabilities.
- Servicemen.
On the regional level this list is subject to adjustment in the direction of reduction or expansion, differentiated rates are applied, and other conditions are introduced for the possibility of reducing the transport tax. The concept of “ the large family»- there may be 3, 4 or more minors.
Not subject to transport tax for individuals:
- passenger cars with structural changes that can be operated by citizens with disabilities;
- machines with an engine up to 100 hp. pp., issued by the bodies of social protection of the population;
- machinery engaged in agricultural activities and road repair;
- stolen vehicles, if about it law enforcement a certificate was issued;
- rowing boats and motor boats up to 5 liters. With.;
- fishing vessels;
- cars weighing more than 12 tons, listed in a special register, subject to the payment of separate contributions covering the amount of transport tax. The norm is valid until 2019;
- any equipment not registered with the Russian inspection. This includes cars with foreign numbers and cars removed from registration with the traffic police;
- vehicles with engine up to 70 hp With.
Equipment purchased under leasing terms and under a power of attorney is not taxed. However, if the data on the new driver, who actually drives the car, is transferred to the traffic police and the Federal Tax Service, then the fees will have to be paid to him.
To start using the transport tax benefits, you need to write an application to the supervising inspectorate with the attachment of supporting documents.
The form of the form is established by order of the Federal Tax Service of the Russian Federation, for filing there are several options:
- by post;
- come to the tax office;
- across Personal Area on the site;
- at the MFC.
If the documentary justification for the reduction or cancellation of the transport fee is not attached to the application, the supervisory authority makes inquiries to the appropriate authorities. In the absence of the necessary information, the benefit does not apply.
As a result of many years of searching for legal ways to avoid paying tax on their car, Russian car owners have developed the following schemes:
If the owner of the car has reason to doubt the engine power declared by the manufacturer, it is possible to conduct an independent examination and change the vehicle's passport. The procedure will cost several thousand rubles - a licensed specialist for a technical reevaluation and a budget for updating the data in the documentation.
A common, but difficult to implement way, how not to pay transport tax to the budget for a powerful engine on a legal basis, is a car or reinstallation of the engine. To do this, you need to obtain permission from the traffic police and find a licensed service station.
Selling a car is a radical means of saving on vehicle tax. But even in this case, surprises are possible in the form of receipts received from the Federal Tax Service. This happens if new owner for some reason did not register the car or there was a failure in the exchange of information between the traffic police and the tax authorities. Therefore, for safety reasons, the seller needs to fill out an application to the road inspection with a copy of the contract a few weeks after the transaction.
If you systematically violate the legal requirements in the field of transport tax regulation, then sanctions will follow: 
- Penalty for payment of the levy for the previous year later than December 1 of the current period. In 2018, you need to pay for 2017. The amount of interest is 1/300 interest rate Central Bank for every day of delay, including the maturity date. Calculation formula: P = Tax x% x 1/300 x days.
- Penalty 20% for non-payment of transport tax. It is imposed by the inspector of the Federal Tax Service and can be increased by 2 times if deliberate evasion of responsibility is proved.
- Collection tax authorities debt through the courts. The process takes several months. First, the fiscal service will try to reason with the payer in an amicable way. If there is a three-month debt on transport tax, a request is sent to repay the amount no later than 8 days. If there is no result, then the case goes to higher authorities. The FTS takes 6 months to complete this procedure from the date of the debt. If the inspection did not meet the deadline, the amount will not be collected.
- If the court satisfies the claim, further work with the debtor is carried out by the bailiffs. On account of the repayment of unpaid amounts of transport tax, the law provides for the collection of funds from banks, cash, seizure and sale of their own property.
- Criminal liability arises for the concealment of taxes on a large and especially large scale. If an unpaid amount exceeding 900,000 rubles has accumulated over the previous 3 years, then a fine of 100-300 thousand rubles will have to be paid in excess of the principal debt. or earnings for 1-2 years, or serve up to 12 months in forced labor, or imprisonment for the same period, or stay under arrest for up to six months. If the debt is more than 4,500,000 rubles, then the punishment is toughened by 1.5-3 times.
A spoonful of honey in this ointment serves as a tax amnesty under the Federal Law No. 436 on the write-off of all unpaid amounts, fines and penalties that are attributed to the owner of the equipment as of 01.01.2015.
Owners of road, air or sea transport must pay tax to the state every year. How it is charged, how much it is, and whether there are benefits to reduce its payment, we will figure it out in this article.
Transport tax: concept
All types of taxes are prescribed in Tax Code RF. A whole separate chapter is devoted to the transport type. It states that each constituent entity of the Russian Federation can independently decide on fluctuations in rates and interest.
Each individual subject of the Russian Federation has Legislature which defines:
- percentage of tax;
- date of payment;
- the procedure for its introduction;
- preferential categories of transport and citizens.
Transport tax is charged from the first day of registration of the purchased vehicle. The Tax Code provides a list of objects that are taxed and not taxed.
The official rates and amounts of benefits can be found on the FTS website.
General Provisions
The transport tax did not always exist. It was introduced in 2013. The state spends huge amounts of money on road repairs and environmental protection, so this waste is, to some extent, borne by the vehicle owners.
The owner of the machine compensates for the damage caused to the environment through:
- Transport tax.
- Excise tax on gasoline.
- Excise tax on car production.
- Road tolls.
Everything cash go to the budgets of the constituent entities of the country. The 28th chapter of the Tax Code of the Russian Federation prescribes the procedure, amount and deadline for payment of tax. For the most large taxpayers there is a separate procedure regulated by Article 363.1 of the Tax Code).
Taxpayers
Every person who has real estate a vehicle, in particular, is a taxpayer.
If you are natural person, you must pay a certain amount that the tax authorities will charge you. To make a calculation, you need to know the information about the vehicle. They, in turn, are provided by the bodies that carry out the state registration of transport.
If the payer is a legal entity, then it must independently transfer the amount of the advance payment and tax.
If there are no special instructions, then the tax amount is calculated by multiplying tax base and tax rate. The total is summed up for each tax period.
The amount for a legal entity is calculated in a slightly different way. Throughout the entire tax period, advance payment... Further, the deposited advance is deducted from the received amount.
Legal companies pay cash at the end of each reporting period. The final figure is calculated as ¼ of the tax base multiplied by tax rate.
Object of taxation
You will need to pay tax if you own the following vehicles:
- passenger cars;
- buses;
- tractors;
- air transport: aircraft and helicopters;
- water transport: yachts, boats, sailing ships, jet skis, motor boats, etc.
- tracked vehicles;
- motor vehicles;
- snowmobiles;
- non-self-propelled ships.
According to article 358 of the Tax Code of the Russian Federation, it is allowed not to pay tax on such objects as:
- Boats up to 5 horsepower or facilities with paddles.
- Fishing and river ships.
- Specialized vehicles for driving disabled people (with an engine up to 100 horsepower).
- Vessels for the carriage of passengers and cargo ships (river, sea, air), belonging to the state property.
- Tractors and combines.
- Ships registered in the international register.
- Air transport used for medical purposes.
- Public transport registered in the region where military service is carried out.
The tax base depends on:
- what is the capacity of the transport;
- what is the statistical thrust of air transport;
- what is the gross tonnage of water transport.
What affects the tax rate?
The tax rate is determined by the law in each individual constituent entity of the Russian Federation. It depends on:
- Horse power engine.
- The volume of the enclosed spaces of the vessel.
- Transport categories.
- The age of the vehicle and the duration of its operation.
If the cost of the car is more than 3 million rubles, then a multiplying coefficient is used.
Allocate the following types coefficients:
- k 1, if the cost of the car is 3-5 million, and the age is 2-3 years;
- k3, if the cost of the car is 3-5 million, and the age is 1-2 years;
- k5, if the cost of the car is 3-5 million, and the age is up to 1 year;
- k 2, if the cost of the car is 5-10 million, and the age is up to 5 years;
- k 3, if the cost of the car is 10-15 million, and the age of the car is up to 10 years;
- k 3, if the cost of the car is from 15 million, and the age of the car is up to 20 years.
If the tax office has issued the wrong amount, then it can be disputed:
- The cost is paid according to the receipt.
- An objection form is filled in.
- Documents are provided on benefits or that the car has been removed from the register, and others.
If a person has moved to another city, then you need to contact and register with the MREO at the place of residence. You do not need to contact the tax office yourself, the data will be transferred automatically.
If in one day the fact of withdrawal and registration was carried out, you will still have to pay as for a full month of operation.
What do we pay transport tax for?
When buying a car, you need to be prepared for fixed costs: gasoline, operation, tire change, and so on. Therefore, many do not agree with the payment of transport tax as well.
The owner of the car pays for what is harmful to the environment, wears out the roadbed.
For several years now, there has been talk of abolishing the transport tax. But then the state budget will remain in a big minus, and as an alternative, prices for excise taxes on gasoline may rise. In any case, if a person allows himself to buy a car, then he should be ready to pay a fee for this.
Perhaps in the future, the approach to calculating the tax will change: horsepower will not be taken into account, but only the engine size, the age of the car and its impact on the environment. But for now, everything remains the same, so do not forget to make payments on time to avoid arrears.
The rule on payment of transport tax is extended to all Russian citizens, including residents of the city of Moscow. His government has established benefits for a specific category of individuals and legal entities, which is reflected in regional regulations. The tax rate is determined by the type of vehicle, its power.
General Provisions
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The term "vehicle" means a self-propelled technical vehicle powered by an internal combustion engine.
Its main purpose is to transport people and transport goods of various weights along trackless routes. The right to drive it arises from the date of receipt of the national driver's license.
What it is
The wording "transport tax" means one of the types of compulsory payments established by the legislator. The obligation to pay it has been imposed on car owners since January 1, 2003.
Its accrual is made from the date of registration of the vehicle with the traffic police, which transmits the relevant information to the Federal Tax Service. Funds are deposited in regional budget according to the instructions, namely the article.
The executive authority of each subject, including the city of Moscow, individually establishes:
- The amount of transport tax.
- Terms of payment of vehicle tax.
- Reporting form.
- Tax incentives.
At the federal level, the object of taxation, the procedure for calculating the tax base, the tax period, and the limits of tax rates are determined.
In the city of Moscow, the vehicle tax rate is per horsepower:
An interested person can familiarize himself with the information he needs on the official website of the Federal Tax Service, where explanations are given about the payment of transport tax and the specifics of the procedure.
Who does it apply to
Its size is determined by the engine power indicator, which is indicated in the vehicle passport or certificate for registration and actual power.
In some cases, a small difference in data leads to a significant increase in the amount of transport tax.
Many taxpayers are interested in the question of how not to pay transport tax legally for a powerful engine? In accordance with the article, the tax rate may be reduced or increased depending on the engine power and vehicle category by the standard of the constituent entity of the Federation, but not more than 10 times.
One of the ways to reduce its size is to use the privilege provided by the state. Its essence lies in the application of a special coefficient established for various categories of citizens.
They should apply with a statement if the actual power of the vehicle does not correspond to the power specified in the TCP.
To reduce its size, the car owner should:
Together with the application, a general civil passport and documents for the vehicle, an opinion of an independent expert are submitted. The applicant, as the procedure is completed, must notify the FTS department at the place of residence of the change in data.
Preferential categories
Transport tax exemptions are established in accordance with the instructions of the article.
Each constituent entity of the Federation is endowed with the right to establish them independently, for which they must introduce appropriate norms into local legislative acts. They provide for the grounds for application to taxpayers.
In accordance with the instructions of the article, a vehicle is not subject to taxation, which:
- Specially equipped for a person who has a disability.
- Provided by the local branch of the social protection authority to a person in retirement benefits... A prerequisite is the installation of an engine on it, the power of which is less than 100 hp.
Russian citizens must apply to the territorial office of the Federal Tax Service at their place of residence in order to apply for a transport tax exemption.
It is considered for 10 days, after which a certain decision is made. The privilege is provided for one vehicle, regardless of its capacity and service life.
In the city of Moscow, benefits are established for one vehicle owned by:
| Indicators | Description |
| Veterans and disabled | Great Patriotic War; hostilities that took place in hot spots on the territory of the Russian state and beyond |
| Heroes of the Russian Federation and the former state - USSR | citizens awarded with the Orders of Glory of 3 degrees |
| Former prisoners of places of detention | created by fascist Germany and its allies, if they did not reach the age of majority during their stay in them |
| Persons who participated in the liquidation of the consequences of the Chernobyl disaster | — |
| Disabled persons of groups 1 and 2 | — |
| One of the parents, adoptive parents and guardians of a child recognized as disabled since childhood | including a child declared legally incompetent |
| One of the parents or adoptive parents of a child from a large family | — |
| Vehicle owners | the power of which is less than 70 hp. |
| Persons who participated in tests of nuclear and thermonuclear weapons, liquidation of the consequences of accidents at nuclear installations | on the technical means weapons and military facilities as part of special risk units |
| Persons who have become disabled or received, have had radiation sickness | in the course of carrying out any types of work related to testing nuclear installations and weapons, space technology |
| Residents of a special economic zone | — |
| Transport companies | engaged in the transportation of passengers in public transport common use, excluding taxis |
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Important nuances
The regulation of general and specific issues regarding the payment of transport tax is carried out by the instructions of Chapter 28 of the Tax Code of the Russian Federation, Articles 356-.
In accordance with them, the tax rate is established by the regulatory enactments of the constituent entity of the Federation, depending on the technical characteristics of the vehicle.
These include:
- Year of issue.
- Engine power.
- Gross Tonnage.
- Category.
- The term of operation is January 1 of the current year.
Legal entities must pay transport tax based on the results of the tax period, that is, until February 1 of the current year. The norm is provided for by the instructions of article 363.1 of the Tax Code of the Russian Federation.
They must submit a tax return for the past tax period, drawn up on a uniform form. It was established by order of the Federal Tax Service, which was issued on December 5, 2016.
If the transport tax is not paid in a timely manner or is not paid in full, then the car owner is involved in administrative action. It is expressed in the imposition of a fine, the amount of which is 20% of its total amount.
Malicious tax evasion entails:
An individual can register a vehicle for a child who has not reached the age of majority. By the instructions of the article, he has the right to participate in tax relations through his legal representative, who are his parents or persons replacing them. They pay transport tax instead of the minor child on his behalf.