Transport tax return for 2016 for legal entities must be submitted no later than February 1, 2017. Instructions for filling out a transport tax return are in the article.
The transport tax return for 2016 for legal entities must be submitted by February 1, 2017. The form was approved by order of the Federal Tax Service dated February 20, 2012 No. ММВ-7-11/99.
The report consists of three parts:
- front page;
- section 1, where the company indicates the tax payable;
- section 2, in which the organization deciphers the amount of tax for each car.
First, let's talk about how to fill out section 2, and then section 1. We deliberately break the chronology, since without tax data for each car it is impossible to calculate the total amount payable.
Transport tax return for 2016 for legal entities: section 2
So, you take on the report. In order not to be distracted during the process, see if you have a vehicle registration certificate or PTS at hand. Without the data specified in these documents, the transport tax return for 2016 for legal entities cannot be completed.
In addition, regions can establish differentiated tax rates, which depend on the category of the car, its age or environmental class. For example, in the Kabardino-Balkarian Republic, owners of a car older than 10 years with an engine power of less than 100 horsepower do not pay tax - Law of the Kabardino-Balkarian Republic of November 28, 2002 No. 83-RZ.
Lines 090 and 100 fill in only if in your region the tax amount depends on the environmental class or age of the car. In other cases, put dashes in these cells. On line 140, enter the tax rate that applies in your region.
How to calculate how many years have passed since the year of manufacture of the car and fill in line 100? The answer is in paragraph 3 of Article 361 of the Tax Code of the Russian Federation and paragraph 5.10 of the Procedure for filling out the declaration. Ignore the year of manufacture. Start counting from January 1 of the next year, and end with the period for which you pay tax. For example, you are calculating tax for 2016. The car was released in 2014. In line 100 of the declaration, put 2. 2 years have passed since the year of issue - 2015 and 2016.
On line 110 Enter 12 if you owned the car for a whole year. Did you register it or deregister it during the year? Record the number of months you have owned the car. From 2016, the month of registration (deregistration) is taken as full, if vehicle registered before the 15th day (inclusive) or deregistered after the 15th day (clause 3 of Article 362 of the Tax Code of the Russian Federation).
For example, on January 12, the company bought a car and registered it with the traffic police. Then the vehicle was used for another 8 months. And on October 20, he was deregistered. October and January are fully counted. The company owned the car for 10 months this year.
Advice
Do not pay transport tax if the company registered the car and deregistered it on the same day (letter of the Ministry of Finance of Russia dated August 24, 2016 No. 03-05-05-04/49344)
On line 120 indicate the company's share in the right to the vehicle as a fraction. If the organization is a sole owner, write “1----/1----”.
Ownership coefficient (Q, line 130)- this is the number of months that you indicated in line 110, divided by 12. If you owned the car for 10 months, then Kv is 0.8333 (10 months : 12 months).
Owners of cars worth more than 3 million rubles. pay tax taking into account the increasing coefficient. Actual cost The price at which the company bought the car is not important for calculating the tax. The list of expensive cars is determined by the Ministry of Industry and Trade. He publishes information on his website. The list of expensive cars for 2016 was published on February 26, 2016. The list must be used to calculate tax in the year in which the document was published (clause 2 of Article 362 of the Tax Code of the Russian Federation).
On line 150 indicate the value of the increasing coefficient from paragraph 2 of Article 362 of the Tax Code of the Russian Federation, if you find your car in the list of the Ministry of Industry and Trade (see table below. - Ed. note).
Increasing coefficients for transport tax for expensive cars
The agency distributes cars into price groups based on age. Here, determine the age of the car taking into account the year of manufacture. Such recommendations are given by both the Ministry of Finance and the Federal Tax Service (letters of the Ministry of Finance of Russia dated June 11, 2014 No. 03-05-04-01/28303, Federal Tax Service of Russia dated July 7, 2014 No. BS-4-11/13195). Previously, tax officials said that the year of issue did not need to be taken into account. That is, the company must count years in the same way as when calculating differentiated rates (letter of the Federal Tax Service of Russia dated March 24, 2014 No. BS-4-11/5316). But soon the controllers changed their point of view.
Do not apply the increasing factor if at the beginning of the year the maximum number of years from the year of issue has already expired (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05-04/1817). Let’s say the Ministry of Industry and Trade classified your car in the price group of cars from 5 million to 10 million rubles. The year of manufacture of the vehicle is 2011. You are calculating your tax for 2016. By this time, 5 years will have passed since the year of manufacture (2011-2015). Therefore, calculate the tax without taking into account increasing factors.
Example Calculation transport tax on an expensive car that the company owned less than a year
Let's calculate the tax for 2016. The organization has a Mercedes-Benz ML 350 on its balance sheet.
First, let's look at the coefficients.
The company owned the vehicle for less than a year. She bought the car in March 2016 and registered it with the traffic police on March 3, 2016. This means that in 2016 she used the car for 10 months (March-December). Kv - 0.8333 (10 months: 12 months).
The Ministry of Industry and Trade classifies the Mercedes-Benz ML 350 as a car costing from 3 million to 5 million rubles. The year of production of the vehicle is 2014. In 2016, 3 years have passed since the car was produced. The increasing factor is 1.1.
Tax base - 231 horsepower (hp). The company is registered in Moscow. The tax rate for a car of this category is 75 rubles. for 1 hp
Let's move on to calculating the tax amount. It will be:
75 rub. × 231 hp × 0.8333 × 1.1 = 15,881 rub.
Lines 170-240 filled out by organizations that have tax benefits. Regional authorities prescribe them in their laws. To understand whether your organization has benefits, use the service on the Federal Tax Service website " Background information on rates and benefits for property taxes."
Important!
Transport tax is included in other expenses (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). If a company reduces the tax on fees for damage to roads, then only the difference is taken into account in costs (letter of the Ministry of Finance of Russia dated September 6, 2016 No. 03-05-05-04/52171)
Transport tax return for 2016 for legal entities: section 1
After you have completed the second section, proceed to the first. It has three identical blocks for amounts for different OKTMOs. If all your cars are registered in one municipal formation, then fill out one block. And if in different ones, but all these codes are in the department of one Federal Tax Service, then several.
To line 021, transfer the amount from line 250 of section 2. In lines 023-027, indicate the advance payments that were accrued for the first and third quarters. Some accountants make mistakes and write here not accrued amounts, but paid amounts. But this is not true.
By the way, advances in 2016 expensive cars it was necessary to calculate taking into account increasing factors. If you suddenly made a mistake in the calculation and underpaid the advances, then the inspectors will charge penalties for the amount of the arrears. But they have no right to fine you for incomplete payment of advances.
Transport tax declaration for 2016 for legal entities (sample)
Transport tax return for 2016 for legal entities: where to submit
Submit the report to the Federal Tax Service either to the parent company or separate division. It all depends on how the car is registered - for an organization or for a separate company.
Has your company changed its address and, accordingly, the Federal Tax Service during the year? Check what address is on the PTS. If you have not contacted the traffic police and the address in the PTS remains old, call your previous Federal Tax Service. Most likely the transport tax card remained there. Consult your tax authorities. You may have to send the declaration to the old inspectorate. This issue is resolved individually.
Is there a new address in the PTS? Then report to the current inspectorate. But first check with the inspectors whether they received the card from the old Federal Tax Service. Did the OKTMO change due to the move? Fill out section 2 twice: calculate the tax separately for the new and old codes, taking into account Kv (clause 5.1 of the Procedure for filling out the declaration). Send the report to the new Federal Tax Service.
New form of transport tax declaration
On December 26, 2016, the Ministry of Justice registered a new form of transport tax declaration. The new declaration was approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@. It must be submitted starting with the reporting for 2017. Although the Federal Tax Service has indicated that inspections will accept reports on the new form now.
IN new declaration companies will be able to reflect the paid amounts of “road toll” (line 290) and reduce the transport tax on them.
In section 2 “Calculation of the tax amount for each vehicle”, the lines “Date of registration of the vehicle”, “Date of termination of registration of the vehicle” and “Year of manufacture of the vehicle” were added. Sheet barcodes have also changed tax return.
In 2016, major changes are expected in the calculation and payment of transport tax. The Government of the Russian Federation is considering the option of changing the size of such payments; there is no talk of completely eliminating it.
This tax is considered regional, that is, its calculation, payment, and accounting must be handled by local authorities. Machines and mechanisms are objects of taxation.
What changes await the car tax next year?
The calculation of such payments is carried out taking into account the fact that for each region the rate is set by local authorities. If you calculate the amount of transport tax in Moscow, you will get a significant difference with the car tax in the Moscow region.
The calculation is performed as follows.
- You need a table that shows the transport tax rates for a specific region for which calculations are performed. Regions have the right to change the rate depending on the year of manufacture of the vehicle; the calculation can be done using an online calculator. The transport tax rate in a particular city cannot exceed general indicator in the Russian Federation 10 times (limitations are established by the Tax Code of the Russian Federation). An exception to the rule will be the owner of cars with power up to 150 hp.
- For calculations, you will need the power indicator of the car you plan to purchase, as well as the year of manufacture of the car.
- We find the required column in the table and multiply the figure by the power of the car engine. If desired, preliminary calculations can be made using an online calculator. If, during the repair of a car engine, significant changes were made to the power, the owner is obliged to contact the local traffic police department in order to make changes to the technical passport of the vehicle; calculations will be performed using other coefficients.
- Payment of taxes involves rounding (according to the rules of mathematics), payment is made before June 1 current year(Clause 3, Article 363.1 Tax Code RF).
Features of calculating transport tax for legal entities in 2016
According to Art. 362 of the Tax Code, legal entities are required to pay taxes for the use of vehicles. Payment is made at the place of registration of the company, that is, in regional budget. Among the specific differences of such a tax for legal entities, we highlight:
- independent calculation of the amount of payments;
- making advance payments by legal entities (the amount is ¼ of the principal amount);
- when paying the basic amount of tax, advance payments are deducted;
- filing legal declarations persons are carried out in the Federal Tax Service - Tax Service;
- Changes are made to the declaration form every year. You will be able to analyze the innovations of 2016 by following the information on the official website of the tax office.
Car tax benefits
Federal legislation exempts from payment of such tax:
- manually operated disabled passenger vehicles, if the engine has a power of up to 100 horsepower. All these vehicles must be handed over to the owners through the services social protection population;
- vehicles of internal affairs bodies, the Ministry of Defense of the Russian Federation, penal institutions, fire services;
- vehicles that are wanted. The owner of such a car provides a document confirming the fact of the theft of the car and its search to the tax inspectorate at the place of registration.
In most regions Russian Federation The following categories of citizens are exempt from paying car tax:
Advice! You can check the list of transport tax exemptions at your local office. tax service.
Will the transport tax be abolished in 2016?
Deputies State Duma have repeatedly put forward proposals to abolish such payments, motivating their proposal by low payments (payment of transport tax is about 50%). The Ministry of Finance of the Russian Federation does not support the proposal of the deputies. Representatives of this government department believe that the cancellation of such payments has caused serious damage Russian economy. Deputies proposed introducing a gasoline excise tax instead of a transport tax. In this case, the amount of the tax would directly depend on the amount of fuel consumed by the car owner, regardless of the power of the vehicle.
Elderly people use their cars quite rarely, but they are forced to pay a fixed transport tax. When replacing it with excise tax, deductions will be made through transfers cash fuel companies. As a result, fuel prices will increase significantly, in a similar way fuel companies will compensate tax deductions. Follow the link to listen to a review on the topic of transport tax:
Experts are convinced that this option will be beneficial for both gas station owners and car enthusiasts. The latter will know exactly why they are being taxed. The Ministry of Finance will also benefit, since the percentage of payments collected will increase.
So far, the development of a bill to change the transport tax with a gasoline excise tax is only in the elaboration stage, but there are more and more supporters of such an idea in the State Duma.
Including a tax in the cost of fuel and lubricants, according to experts, will make it possible to annually invest in Russian roads about 100 billion rubles. The Ministry of Finance and Industry of the Russian Federation is exploring options for transforming transport fees. If such a fee is introduced into the price of fuel, then financiers plan to introduce an environmental fee. Owners of cars that belong to the Euro-5 standard will pay a lower fee than owners of used vehicles.
The transition in 2016 to the option of a new transport tax implies the payment of two taxes at once: environmental and transport.
About the transport tax rate in 2016
One of the maximum in Russia is considered transport rate in St. Petersburg, it is 24-150 rubles for passenger vehicles, which is what is used for calculations. For a car that has a power of about 100 horsepower, the owner will have to pay a tax in the range of 1,700 - 2,400 rubles. For Moscow, the payment amount for a similar car will be 500 - 700 rubles, you can do the calculation yourself.
Some Russian regions had zero rates for low power vehicles. In 2016, it is planned to abolish such privileges, which is negatively perceived by owners of low-power cars.
Formula for determining the amount of transport fee
Let's analyze the changes in the calculation of transport fees that will occur in 2016. For expensive cars, increasing coefficients will be used (automotive luxury tax). There is a list of cars for which this coefficient will be used. Cars with a purchase price in the range of 3-5 million rubles will be taxed at a rate of 1.5 times the usual rate. If a car costs 5-10 million rubles, the rate is doubled; for cars over 10 million, a triple increasing rate will be used. Online calculator Calculating transport tax for 2016 involves using the following formula:
S=HB*HC*K, where
- S - final payment amount;
- HB is the size of the tax base (currently it is determined by the power of the vehicle);
- HC regional car tax rate, determined per 1 unit in rubles;
- K is a coefficient that determines the ratio of the number of months of operation of the machine to the calendar date for the reporting time. When deregistering a vehicle, a full month is included in the period.
Calculation of transport tax in Moscow
The capital has its own list of preferential categories of citizens who are exempt from paying transport taxes:
- heroes of the USSR and the Russian Federation;
- disabled people and WWII veterans, combatants;
- Moscow residents with disabilities of groups 1 and 2;
- Muscovites - participants in the liquidation of the accident at the Chernobyl nuclear power plant, as well as citizens working at the Mayak enterprise, a test site in Semipalatinsk, who suffered due to radioactive discharges into the river. Techa;
- Muscovites who became disabled as a result of testing nuclear weapons and space technology.
The following are exempt from paying tax (the car is registered in the name of this person) in the capital region:
- parent or legal representative of a child with a disability;
- parent or legal representative of a large Moscow family.
No tax is paid on a moving vehicle with a power of up to 70 horsepower.
For this period in Moscow, the rate is 12 rubles for cars with a power of up to 100 hp, 25 rubles for cars with 125 hp, 45 rubles for cars with 150 hp. and above, 150 rubles for SUVs from 250 hp.
Moscow region authorities want to increase existing rates in 2016. The increase in the transport tax next year is planned to be 10 rubles per 1 horsepower for cars up to 100 hp, the figure has not been changed for ten years! On at the moment out of 3 million cars registered in the Moscow region, 1.2 million have exactly this capacity. Using the formula, you can independently calculate the transport tax online 2016 for the Moscow (or other) region.
Car owners responded ambiguously to the State Duma’s proposal to cancel vehicle tax payments next year. What does it mean and how will it affect the wallets of car enthusiasts? We'll figure it out.
The State Duma has submitted for consideration to the Government a proposal to abolish the transport tax starting next year. This does not mean complete cancellation. Instead of current system it is proposed to collect money from car owners in other ways. It just may turn out that one payment is transformed into at least two different payments. And now - in more detail.
A similar initiative was introduced by the chairman of the current State Duma Transport Committee, Evgeny Moskvichev. He suggests that the innovation should be launched in 2016. Now the transport tax is a targeted collection of funds for the maintenance of road infrastructure in Russia. The official proposes to move away from direct payments, and to include the collection of these funds in the cost of fuel for cars. This method of raising funds for road maintenance has long been used in many developed countries peace.
Will this method affect the increase in transport tax in 2016? Today the situation is such that almost half of all Russian regions cannot fully collect the transport tax. And its inclusion in the cost of fuel and lubricants will allow us to collect at least 100 billion rubles for maintaining the Russian road network annually. This is no less than under the existing tax collection system. It is now impossible to express such a fee in a specific monetary equivalent. Calculations are underway to determine how many rubles should be added to each liter in order to reach the target.
It is assumed that the Government will indeed support such an initiative and the transport tax through direct collection will be abolished. But this does not mean that direct monetary fees from car owners will be completely abolished. The ministries of industry and finance were developing approaches to transforming transport fees last year. When introducing the tax itself into the fuel price, it is planned to introduce a fee for the car, called an environmental fee.
Now owners of new Euro 5 cars will pay less than owners of older used cars.
When switching to new look transport tax, you will have to pay two types of tax - transport and environmental.
Transport tax rate in 2016
Payment of transport tax is the obligation of every car owner, with the exception of those who have benefits in paying these fees. The final annual payment deadline for Russians ends on June 1st. Legal entities independently calculate the amount of tax deductions, pay them in advance three times a year, and pay the total amount once.
The transport tax rate in 2016 is determined, as always, by each region or territory of the Russian Federation based on federal tax rates. However, there is a limitation that regions cannot set their rates in an amount exceeding more than 10 times the federal ones.
For example, it is believed that one of the highest Russian rates is in St. Petersburg, it ranges from 24 to 150 rubles. for passenger cars. When calculating for a car with an engine power of less than 100 horses, its owner will pay a tax payment from 1,700 to 2,400 rubles. Or, in comparison, for the same car in the capital the same tax will be from 5 to 7 hundred rubles.
In some regions there are zero rates for low-power vehicles. This is how car owners of cars with up to 150 horsepower lived well in the autonomous Khanty-Mansiysk Okrug. From 2016, all tax rates will be revised, and prices will be quite high.
Formula for calculating the tax amount
Now let’s look at how transport tax is calculated in 2016 and changes in the application of increasing coefficients. Indeed, starting this year, an increasing coefficient will be applied to the tax on high-value cars. This is the so-called automobile luxury tax. A list of cars to which a similar coefficient applies has also been compiled. So, for machines with a purchase price of 3 to 5 million rubles. the rate will be increased by one and a half times. For cars priced from 5 to 10 million rubles. the rate is doubled, and for cars priced above 10 million rubles. – triples.
So, the 2016 transport tax calculator is represented by the following formula:
Sn = NB x NS x K
Sн – total collection amount;
NB – tax base– the tax is now imposed on car power, measured in horsepower;
NS – regional transport tax rate, measured in rubles per tax unit;
K – coefficient equal to the ratio of the total number of all months of ownership to the number of calendar months in the reporting tax period. When a car is deregistered, the month of deregistration is included in the calculation of the coefficient.
Benefits for payment of transport fees
Who has benefits for transport tax 2016? We know that this fee is within the authority of the regions, so each entity establishes its own list of benefits for paying fees. You can find out this list at the tax office at your place of residence. euroescortbabes.com
As an example, we will give you a list of beneficiaries for payment of transport payments in Moscow. So, the right not to pay the fee for one car registered to the owner with a capacity of up to 200 horses is given to the following owners:
- Heroes of the Russian Federation and the USSR
- Disabled people and veterans of the Great Patriotic War and other military operations;
- Residents of Moscow with disabilities of groups I and II;
- Muscovites - participants in the elimination of the consequences of the accident at the Chernobyl nuclear power plant, other persons exposed to radioactive effects at the Mayak enterprise, as a result of radioactive discharges into the Techa river, due to the consequences of testing nuclear weapons at the test site in Semipalatinsk;
- Muscovites from special risk units at military facilities involved in testing any nuclear installations
- Muscovites who received radiation or disability in connection with any radioactive tests and installations, including space technology and nuclear weapons.
- One parent or other legal representative of children with disabilities;
- One parent or other legal representative in a large Moscow family
Transport tax in Moscow and the region in 2016
According to the head of the city department of economic development, Maxim Reshetnikov, the transport tax in Moscow will not increase in 2016. Let us remember that earlier there were rumors about an increase in the amount of the fee.
The current situation in Moscow looks like this: tax collection today is 17.0 billion rubles. Regular annual repairs of Moscow roads require 18 billion. The city rate is 12 rubles. for cars up to 100 horses, 25 rubles. for cars from 100 to 125 horses, 35 rubles. – for cars up to 150 horsepower. The most high rate 125 rub. applied to cars with power above 250 horses.
The authorities of the Moscow region, on the contrary, plan to increase existing rate. Transport tax in the Moscow region will increase by ten rubles in 2016. per unit of volume (horsepower) for a car with an engine up to 100 hp, since the tax on these cars has not changed for almost 10 years. And now, out of 3 million passenger cars registered in the region, 1.2 million are just such cars.
It is also assumed that the maximum maximum tax rate. Rates for other vehicles are expected to increase by 5 percent. But even despite the increase, the final amount of transport tax in the region will be less than in Moscow or St. Petersburg.
Both Moscow and the Moscow region are one of the most “convenient” regions for living for lovers of fast driving and powerful engines. In the Central regions of Russia, rates for cars with engine power above 250 horsepower are significantly higher than in Moscow and the region (with rare exceptions). Otherwise, motorists will have to pay the same money. We will publish transport tax rates established in Moscow and the Moscow region, current for 2016.
Transport tax 2016 Moscow
For passenger cars registered in the Moscow region, the following tax rates are currently established:Passenger cars:
Trucks and buses
Deadlines for payment of transport tax in Moscow in 2016
According to the text of the Moscow Region Government Resolution No. 33 dated 07/09/2008, the following deadlines for payment of transport tax are established for various categories of persons:1. For individuals
until December 01, 2016,
2. for legal entities- payment of transport tax must be made on time until February 05, 2016, advance payments - no later than the 10th day of the month following the reporting period.
Benefits
There are groups of beneficiaries for whom the tax rate is either completely written off or significantly reduced. These groups also include both individuals and legal entities. We will list everyone who has transport tax benefits in Moscow in 2016,Individuals
1.
Heroes Soviet Union, Heroes of Russia, holders of the Order of Glory of three degrees. Complete zeroing of the tax rate.
2.
Veterans of the Great Patriotic War, disabled people of the Great Patriotic War, former prisoners of concentration camps. Complete zeroing of the tax rate.
3.
Participants in hostilities, disabled people who became disabled as a result of participation in hostilities. Complete rate reset.
4.
Disabled people of groups 1 and 2. Including people who have been disabled since childhood and guardians of disabled children. Complete rate reset.
5.
Owners of internal combustion engines with a power of less than 70 hp. Complete rate reset.
6.
One of the parents in large family. Complete rate reset.
7.
Participants in the liquidation of the accident at the Chernobyl nuclear power plant.
Legal entities
1.
Organizations providing services for the transportation of passengers by urban public transport. Complete rate reset.
2.
Residents of the SEZ "Zelenograd". Complete rate reset.
All car owners, both individuals and legal entities, must pay transport tax. In this article we'll talk about organizations. You can find out how legal transport tax is paid. persons, how it is calculated and accrued, when it is paid, and much more.
Transport tax in 2016-2017 for legal entities
First of all, it is necessary to consider the features of the transport tax for legal entities:
- Available reporting periods. They are recognized as the first, second and third quarters. At the end of each reporting period, organizations must make advance payments. For each reporting period, submit tax reporting no need. This should only be done at the end of the year.
In some regions, the legislation does not establish reporting periods at all, and, therefore, the obligation to pay advances.
- Procedure for calculating the tax amount. Companies must calculate the total amount of tax and advances entirely on their own, while tax officials do this for individuals. The formula for calculating transport tax in 2016 can be found in.
- Payment procedure. Transport tax for organizations involves payment in one of two ways:
- By making an advance payment;
- One-time payment without advances.
If advance payments are established by law, they must be paid every quarter. Their size is one fourth of the annual amount. Payment occurs within the terms established by the legislation of the region.
When tax period ends, companies that have paid advances must pay the remaining amount. If the legislation does not provide for advance payments, the full amount is paid at the end of the tax period.
Read more about making advance payments for transport tax.
- Reporting on the calculation of transport tax. Legal entities, unlike individuals, must submit tax reports. When the tax period expires (but no later than the first of February of the following year), companies must submit a declaration to the tax office.
- Benefits. Obviously, for individuals and legal entities, various types benefits. Legal entities may be provided with the same benefits as budgetary or government organizations.
How is transport tax calculated for legal entities?
As mentioned above, legal entities must calculate the transport tax independently. They should do this according to the following formula:
TN = CH * NB * NP.
- CH – tax rate, set depending on the capacity of the transport;
- NB – tax base, determined by the capacity or other characteristics of transport;
- TP – tax period.
However, regional authorities can set increasing or decreasing coefficients that will change the final tax amount. Increasing coefficients may depend on the price of the car, its age, and the category of vehicle user. Reducing coefficients can be established for preferential categories of car owners.
Transport tax accounting
All organizations must keep records of taxes paid. All transactions with transport tax are reflected in the account “settlements for taxes and fees” (68). The corresponding invoice will directly depend on the method of use of transport. Accounting entries may be as follows:
- D20, 23, 25, 91.2 – K68 – tax assessment;
- D68 – K51 – payment of tax.
Tax amounts must be included in the company's core business expenses.
For the purpose of taxation of income, transport tax amounts are attributed to the quarter in which they were either accrued or paid. It must be remembered that for the purposes of tax accounting All transport tax expenses must be documented. Supporting documents can include an accountant's certificate, advance payment, tax register and others. Tax can only be taken into account on vehicles that were used for commercial gain.
Simplified organizations can take into account transport tax as an expense only when they are at the “income-expenses” facility. If the company is located on UTII, there is no need to take into account the amount of transport taxes.
Transport tax reporting
Despite the fact that legal entities must make advance payments three times a year, they must submit reports only once a year. The tax return filing date is the first of February of the year following the tax period.
Entrepreneurs and ordinary citizens do not need to submit tax reports, since all calculations are made for them by tax officials.
You can learn more about the deadlines for submitting a transport tax return from.
Paying tax
Organizations must transfer prepayments to the budget within thirty days after the end of the next reporting period. The date of crediting the tax to the budget will be the day when the necessary payment documents were transferred to the credit institution.
The deadline for paying the total amount of tax is established by regional legislation. In most cases, this is February and March of the year following the reporting year.
Liability for non-payment
If an organization does not pay taxes, it will have to incur the following penalties:
- Extraordinary inspection by the tax inspectorate.
- Accrual of penalties on the unpaid amount (in the amount of 1/300 of the refinancing rate for each overdue day).
- Fines for non-payment of taxes.
- Transferring the case to court for forced debt write-off.
- Forcibly withholding debt from the income of a tax payer.
- Seizure of property of a tax evader.
If an organization specifically provides false information in its reporting, or evades paying taxes, authorized employees, such as the company manager and chief accountant, will have to face administrative or even criminal penalties.
The statute of limitations for transport taxes is three years. In this regard, if tax office filed an application for collection of debt, the statute of limitations of which is more than three years, it is necessary to go to court.
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