Organizations, entrepreneurs and ordinary citizens without the status of a merchant, on which vehicles are registered, are recognized as transport tax payers.
Moreover, such an obligation does not depend on how the vehicle is operated, in what condition it is, and who actually uses it.
True, there are some legislative features associated with the emergence or termination of the obligation to pay transport tax. So, for example, by general rule the vehicle must be registered by the owner. However, under a leasing agreement, there is a separate procedure for registering motor vehicles. And if you steal a car, you don’t have to pay transport tax at all. True, the fact of theft will need to be confirmed.
Moreover, separate categories citizens and legal entities are exempted from paying transport tax. In this case, we are talking about those categories of payers who can enjoy tax preferences. Thus, tax incentives are established by regional authorities in the Laws. The transport tax is a regional tax.
Who has to report transport tax
Despite such an expanded composition of taxpayers, reporting on transport tax only organizations should. Entrepreneurs and citizens do not have to submit a transport tax return.
How to fill out a vehicle tax return
The transport tax declaration consists of a title page and two sections. After filling in the title page, it is necessary to continue filling out from Section 2 "Calculation of the amount of transport tax for each vehicle."
Filling out the title page of the transport tax declaration
The header indicates the TIN and KPP. If the vehicle is registered to an organization, then the checkpoint assigned to the organization at its location is indicated. If the car is registered to a division, then the checkpoint of the division is indicated.
The field "Adjustment number" should be filled in starting with the designation "0- -". This number is assigned to the primary declaration. If the organization submits an amended declaration, then indicate the number in the order of adjustment from “1--”, “2--” and beyond.
In the "Tax period (code)" field, one of the codes specified in Appendix No. 1 of the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21 / 668 should be indicated. So, if the company is not liquidated and not reorganized, then code 34 should be indicated.
In the "Reporting year" field, enter the year for which the declaration is submitted. In our case, this is "2017".
Code tax authority usually automated is introduced into the automated accounting program. Forgot your code or got a software glitch? Then check the code on the tax website at the link.
The codes for filling in the line "At the location" are specified in Appendix No. 3 of the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.
In the field "taxpayer" you should indicate the full name of the organization in accordance with the charter. And in the OKVED field, the main type of activity indicated in the extract from the Unified State Register of Legal Entities.
Be sure to indicate the contact phone number and sign the representative of the company responsible for submitting the declaration.
An example of filling out the title page of the transport tax declaration
Section 2 transport tax declaration
In section 2, the calculation of the transport tax itself should be indicated, and for each individual location and registration of the vehicle, its own section 2 is filled out.
On line 020 of section 2, you should indicate the OKTMO code, that is, the territory in which the vehicle is registered.
Line 030 indicates the type of vehicle. This code is determined according to Appendix No. 5 of the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.
Lines 040-080 are filled in according to the TCP or other registration document.
Lines 090 and 100 indicate the tax base and the code of its unit of measurement, respectively. It is necessary to determine the unit code using Appendix No. 6 of the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668. For example, for L.S. (horsepower) code 251 should be used.
On line 110, indicate the Ecological class. These data can also be indicated in the TCP.
Line 120 indicates the period of use of the vehicle - only if differentiated tax rates are established for the vehicle, taking into account the period beneficial use. If differentiated transport tax rates are not established, a dash should be put on line 120.
Line 130 should indicate the year of manufacture of the vehicle. In line 140 - the number of full months of ownership of the vehicle. These data are determined according to the rules of paragraph 3 of Article 362 of the Tax Code of the Russian Federation, depending on the date of registration and deregistration of the vehicle.
Line 160 indicates the vehicle ownership ratio.
Line 170 should indicate the tax rate. And on line 180, a multiplier for prestigious cars.
The multiplying factor is applied to cars, the list of which is established by the Ministry of Industry and Trade Russian Federation. The Ministry publishes such a list on its website no later than March 1 every year.
So, when calculating the transport tax for 2017, the list is applied, which was published in February 2017.
On line 190, the tax amount is already calculated.
Provided in section 2 and tax benefits. They are indicated on lines 200-210. However, if the organization is completely exempt from vehicle tax, then lines 220 and 230 are filled in.
If the organization reduces the tax, then fill in lines 240 and 250. So line 240 indicates the code tax break according to Appendix No. 7 of the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.
Latest vehicle tax information
Owners Vehicle, according to the legislature of the majority developed countries, harm the environment and wear out pavement. To compensate for budget expenditures on the construction of new roads and the repair of existing ones, as well as in order to take care of the environmental situation, various fees are introduced from car owners: environmental, road, tolls for roads, taxes on transport, excises on gasoline.
IN Russian legislation There are several payments for car owners at once. WITH individuals charged indirect taxes(excise taxes on fuel and car production) and a direct tax - transport. For legal entities- owners of the vehicle are required to pay property tax, transport tax, collection for transport belonging to them negative impact on the environment, and the owners of multi-ton trucks additionally transfer the toll (Platon system). The government periodically raises the issue of abolishing the transport tax: such initiatives have been taken repeatedly, however, it still exists.
See the publication about the Government's plans to exempt owners of electric vehicles from transport tax.
Legislative changes recent years we have collected in articles:
- "Transport tax in 2015-2016 for legal entities" ;
- "Transport tax: changes 2017-2018" .
The transport tax was introduced in 2003. The rules for its collection and payment are specified in Ch. 28 of the Tax Code of the Russian Federation. It's straight regional tax, which is paid by ordinary citizens, and entrepreneurs, and organizations from vehicles registered on them.
The list of persons exempted from payment of transport tax, each region determines independently. As a rule, benefits are provided to veterans, disabled people, pensioners, families with three or more children. For the free economic zones tax can be set tax holidays for up to 5 years.
For more information on who is eligible for vehicle tax benefits, see this article .
Individuals pay transport tax in accordance with the notices of the Federal Tax Service. Since May 2014, in case of non-receipt of a notification, a citizen is obliged to inform himself in tax information about his vehicle. If this is not done, a penalty of 20% of the amount of transport tax may follow. Since 2017, paragraph 3 of Art. 129.1 of the Tax Code of the Russian Federation, which establishes a fine for hiding by citizens the fact of acquiring a vehicle.
Legal entities independently calculate the amount of transport tax payable and submit a declaration on it to the Federal Tax Service at the place of registration of the vehicle.
Deadline tax return for transport tax for 2017 - no later than 02/01/2018. The materials and messages of our site will help to deal with its filling:
- "A new transport tax declaration is ready";
- "Control ratios of the new transport tax declaration".
The tax period for transport tax is a calendar year. But how to calculate the tax if the company or individual owned the car for less than a year or the vehicle was stolen?
Read about all the nuances of the definition tax period on vehicle tax this publication .
What property is not subject to transport tax
According to Art. 358 of the Tax Code of the Russian Federation, objects of taxation are cars, motorcycles, buses, airplanes, helicopters, yachts, sea and river private vessels, jet skis, motor boats (with a capacity of more than 5 horsepower). But the owners of paddle boats, low-power vehicles, bicycles, scooters do not pay transport tax.
Not taxed the following types transport:
- machinery used by agricultural companies;
- planes and helicopters of the medical aid service;
- swimming facilities and aircraft involved in sea, river, air transportation;
- ships from the list of the Russian International Register of Ships.
Also not required to pay tax:
- individuals with disabilities who have received special vehicles with a capacity of less than 100 horsepower from the social security authorities;
- public authorities involved in law enforcement or military service.
In order to calculate the transport tax for 2017-2018, you need to know tax base. According to the Tax Code of the Russian Federation, the tax is calculated based on the capacity of the object of taxation. For most vehicles, power is taken to be calculated in horsepower or in kilowatts - they are converted to horsepower using the formula:
1 kW = 1.3592 liters. With.
Data on the power of the object must be taken from the PTS.
IMPORTANT! For some property, for example, aircraft, the taxable base is kilograms of thrust. For transport without an engine, the calculation is carried out from the unit of the vehicle.
The article will help you deal with the objects of taxation of transport tax and the taxable base. "How is the tax base for transport tax determined" .
How to calculate transport tax
Knowing the tax base and the rate in the region, you can calculate the transport tax payable.
The procedure for calculating transport tax for 2017-2018 for individuals and entrepreneurs has not changed: the tax authorities still consider the amount of payment and send notifications by mail at the place of residence of a citizen. If you want to check whether the FTS employees calculated the tax correctly, use the FTS transport tax calculator.
You can find out more about it at this link .
Most of the citizens do not have any specific modes of transport and pay a tax for a private car.
If you want to not only check the correctness of the tax calculations, but also figure out how to calculate the transport tax for a car, readour publications :
- "How to calculate the transport tax for the year?" ;
- How to calculate vehicle tax? .
IMPORTANT! For expensive cars, special coefficients are set that increase the amount of tax, a kind of “luxury tax”. They depend not only on the cost of the car, but also on the date of its release. The list of such cars is published every year by the Ministry of Industry and Trade.
See the article for details. “How to calculate the age of an expensive car to apply the multiplying coefficient for transport tax” .
Find out how the tax authorities now recommend applying this coefficient from the publication “The Federal Tax Service has changed its mind on paying transport tax on expensive cars” .
If you bought a car, but did not register it with the traffic police, then you still have to pay the tax. Why?
This is discussed in the article. “Lack of vehicle registration will not exempt from vehicle tax” .
How to calculate transport tax in 2017-2018 for a legal entity? Enterprises calculate this tax according to accounting data and information about the transport registered to the company. The accountant must check whether the vehicles on the balance sheet of the organization are subject to taxation, whether there are benefits for this tax - in accordance with the Tax Code of the Russian Federation and regional legislation.
The amount of tax payable is equal to the product of the tax base and the transport tax rate.
The rate can be found on the website of the Federal Tax Service or on our website under the heading "Transport tax rates" .
Legal entities pay advances on transport tax (at the same time, the laws of a constituent entity of the Russian Federation may exempt a company from paying advances).
For more information about the terms of payment and the amount of advance payments, see this article .
The amount of tax may depend not only on the power of the car, but also on the category of transport, increasing coefficients, the age of the car, and the period of ownership.
Read more about vehicle ownership rate for tax calculation .
During the crisis period, the company's management is interested in reducing the tax burden.
Check out our experts How can you reduce your shipping tax? to find out about possible ways reducing the amount of payment to the budget and their tax consequences.
For 2016-2018, one of the ways to reduce the tax was the use of tax deduction to its amounts accrued for heavy vehicles, in respect of which a fee is paid for damage caused by this transport to roads.
Read more about the application of this deduction in the article. "Transport tax and the Plato system (nuances)" .
The following publications will help to understand the application of the exemption for heavy trucks:
- « The deduction for "Platon" can be confirmed by an electronic report";
- “The privilege for a heavy truck will disappear if it is not the owner who pays to Platon” .
Firms on special regimes calculate tax for vehicles according to the same rules as companies on OSN.
How and in what period to calculate this tax to the simplified, the article will tell "Transport tax under the simplified tax system: calculation procedure, terms, etc." .
Tax inspectors automatically check all declarations received by the Federal Tax Service, including transport tax.
What are the features desk audit on this tax, will tell you .
How transport tax is calculated: practical situations and examples
On our site you can always find not only theoretical information about taxes and fees in force in Russia, the rules for their calculation, but also detailed analysis common life situations and expert advice.
The most common situation in the calculation of transport tax, on which property owners have questions, is the purchase or sale of a vehicle.
How to calculate the amount of tax payable when selling a car, our article will tell "The amount of transport tax when selling a car" .
Since 2016, unfair taxation rules have been eliminated, due to which both owners paid tax for the month of the change of ownership.
See the material about this. “If the owner of the vehicle changes in the middle of the month, only one of the owners pays the tax for that month” .
Unfortunately, situations of theft of property happen quite often. If your car is stolen, you don't have to pay vehicle tax.
What documents confirm your right not to pay tax for a stolen car, you will learn from this article .
Whether or not tax is paid upon confiscation of the vehicle, find out.
There are often situations where tax inspector incorrectly calculated the amount of payment for an individual (or the organization filed an erroneous declaration and paid less or more to the budget than required).
In the article "The procedure for recalculating transport tax" we will tell you how to correctly clarify the amount of tax payable, and we will tell legal entities how to draw up an updated declaration.
The tax authorities are entitled to enforcement amounts of unpaid transport tax.
For what period individuals can be forced to pay to the budget, read the article "What is the statute of limitations for transport tax" .
What to do if you were sent court order about the collection of transport tax, the publication will tell"Objection to a court order for transport tax: sample" .
There you will also find a sample objection to the received court order.
The transport tax is a payment that has recently received close attention from both taxpayers and officials. In our section "Calculation of transport tax" you will find up-to-date information and practical advice, which will help you calculate the tax correctly even in the most difficult situations. We will keep you informed about planned innovations.
All legal entities need to remember that there is a deadline for submitting a transport tax declaration. If for any reason it is violated, the tax authorities can apply penalties, which can significantly hit the wallet of any enterprise. In order not to have difficulties in the future, we will consider in more detail the question of when to file a declaration and why it is important to re-register a vehicle in time, which in fact has dropped out of the workflow.
When to take
For those enterprises and merchants who during 2017 purchase vehicles in their name, there is an obligation to submit an appropriate report, which will reflect information on transport tax. At the same time, the deadlines for submitting a tax return for transport tax do not depend on when exactly the unit of transport equipment was purchased.
It is worth noting that a declaration will also have to be submitted if the organization purchased the vehicle and was able to sell it within the same 2017 year.
If the vehicle was purchased not at the beginning of 2017 or was subject to operation at all short term in 2017, then in this case, the amount of tax for it is automatically recalculated downward.
EXAMPLE
Guru LLC purchased a car for official purposes in August 2017 and soon sold it - in October of the same year. In this case, it is still necessary to comply with the general deadlines for submitting the transport tax declaration for the year 2017. But the tax will be transferred to the treasury only for those months when the car was in operation and was registered with Guru LLC.
Every responsible manager must understand and ensure that such important documents, How tax reporting the accounting department filed exactly on time, since it is determined by the legislation of the Russian Federation. Therefore, the deadline for the delivery of the transport tax should in no case be violated, since penalties imposed by the inspection of the Federal Tax Service of Russia can be applied to the irresponsible management, the enterprise as a whole and its specialists.
It is important to understand that the deadline for submitting a transport tax declaration determines a special the federal law – tax code RF. And it is the same for any region of our country, regardless of location:
- vehicle registration;
- places of vehicle registration.
Do not confuse the deadline for filing a transport declaration with the deadline for paying the tax itself. As for the second, each subject of the Russian Federation has the right to independently decide when payment should be made to the regional budget.
So, the deadline for submitting the transport tax declaration for 2017 is no later than February 1 of the next 2018 year (clause 3 of article 363.1 of the Tax Code of the Russian Federation).
Where to take
To understand where the report in question should be attributed, you need to know at which tax authority the vehicle was registered. As a rule, transport declarations are submitted exclusively to the IFTS where the vehicle was registered.
If we talk about the category of the largest payers, then the deadline for submitting a transport tax declaration for them is the same. However, all reporting certain period they must be sent to the tax authority where they were registered and received the status of the largest tax payer.
In addition, the declaration is required to form only legal entities and individual entrepreneurs. Ordinary individuals do not have such a duty.
If responsible person(accountant, etc.) sent transport reports to the wrong tax authority, then in fact this is equated to failure to submit a declaration on time. Therefore, penalties may be applied to the organization for violating the procedure established by law.
Consequences for breaking the deadline
Regardless of what reasons may affect the late deadlines for submitting a transport tax report, it is important to understand that liability in this case cannot be avoided. As mentioned, the deadlines for submitting a transport declaration, which are determined by the Tax Code, must be observed by all legal entities. Otherwise, inspectors will apply penalties of a tax and / or administrative nature.
According to the Tax Code, if the deadline for the transport tax declaration was violated and the document was not submitted on time, the company is obliged to pay penalties. Their amount can range from 5 to 30% of the total declared amount of tax for 2017.
Do not rejoice if the total amount of tax is quite a small amount. According to the law, you will still have to pay at least 1000 rubles to the treasury. Based on Article 119 of the Tax Code, this is the minimum face value of the fine.
It should not be excluded that the specialists of a legal entity will have to execute an administrative penalty in the form of paying a fine. True, in this case the amounts are quite modest. They range from 300 to 500 rubles.
It is important to understand that:
- Punishment can be both tax and administrative. That is, one should not exclude the possibility that a legal entity will have to pay 2 types of fines at the same time.
- Each organization - the owner of the vehicle must understand that the transfer of tax to the treasury is absolutely not related to the payment of penalties for late reporting on it.
If the tax inspectorate has recorded the fact that a violation of the deadline for filing a declaration occurs by an organization from year to year, then this may lead to the fact that it will require blocking of the current account with which the company works. It has been established that such decisions can only be made by the head of the IFTS or his deputy. However, you should not think that they make such a decision immediately a few days after the delay in submitting the declaration. It can be made within the next 3 years.
In order to protect yourself and your own business from troubles and possible difficulties, you should never delay filing reports with tax office. This violation - at least for one day - is fraught not only with the payment of tax and / or administrative fine, but also by blocking the current account, which is completely unacceptable for the full-fledged work of the organization.
Financial losses and additional paperwork have never brought joy to any person. Therefore, it is better to take care of the success of your business in advance, so that in the future you can safely continue to conduct full-fledged activities.
Difficulties in completing the declaration
- During what period of time is the t / s registered with the company? (p. 110). This period is indicated in months, and it should not exceed 12 months, because the declaration is a report for one year.
- Since 2016, in a declaration in without fail it is necessary to indicate in what period of the month the t / s was registered: before the 15th day or after it (p. 130). This affects the correct calculation of the amount of tax and indicates when exactly the right to transport passed from one organization to another.
Declaration on transport tax for 2018 (sample filling)
Organizations - owners of vehicles must annually report on transport tax to the IFTS at the place of registration of the vehicle (clause 1, article 363.1 of the Tax Code of the Russian Federation). An exception is provided only for car owners who are not subject to taxation and are specified in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation.
The largest taxpayers - owners of vehicles submit a tax return for transport tax to the IFTS at the place of registration as the largest taxpayer (clause 4 of article 363.1 of the Tax Code of the Russian Federation).
Cancellation of the transport tax declaration
The Tax Service has prepared a draft law according to which legal entities will no longer have to submit a transport tax return, as well as a return on land tax. Organizations, as before, will pay transport and land taxes to the budget, and inspectors, for their part, will compare the amount paid with the calculated value.
The abolition of transport and land tax declarations will undoubtedly make life easier for accountants.
The consent of Russian President Vladimir Vladimirovich Putin to cancel these declarations has already been received. It remains to wait for the appropriate amendments to the Tax Code of the Russian Federation.
Deadline for submitting a tax return
The tax declaration for the transport tax is submitted to the tax authority no later than February 1 of the next year (clause 3 of article 363.1 of the Tax Code of the Russian Federation).
If the last day of reporting coincides with a weekend or holiday, then the deadline is postponed to the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation).
At the end of 2018, it is necessary to submit a tax return for transport tax without a penalty from the inspectors no later than February 1, 2019.
According to the norms of the current legislation of the Russian Federation, a declaration on advance payments for transport tax is not submitted (clause 47, article 2 of the Law of July 27, 2010 No. 229-FZ).
Transport tax declaration (form)
Tax return for transport tax (form), as well as the procedure for its completion approved No. ММВ-7-21/668@ .
Transport tax calculation procedure and payment deadline
The amount of transport tax for the year is determined as the product of the tax rate and engine power (jet engine thrust, gross tonnage) of the vehicle (clause 2, article 362, clause 1, article 359 of the Tax Code of the Russian Federation).
Transport tax rates, terms for paying tax and advance payments on it are set separately in each region (clause 1 of article 361, clause 6 of article 362, clause 1 of article 363 of the Tax Code of the Russian Federation). At the same time, the deadline for paying tax for the year should not be set earlier than February 1 of the next year (clause 1, article 363 of the Tax Code of the Russian Federation).
For example, vehicle owners registered in Moscow pay tax only at the end of the year, advance payments it is not necessary to calculate and pay tax (Law of the city of Moscow dated July 9, 2008 No. 33). So, in Moscow, companies need to pay transport tax to the budget no later than February 5 of the next year (clause 1, article 3 of the Law of Moscow dated 09.07.2008 No. 33).
Algorithm for calculating transport tax for legal entities.
The procedure for filling out a tax return for transport tax
How to fill out a vehicle tax return - Cover page
The title page of the tax declaration contains information about the organization (name, TIN, KPP, type code economic activity, telephone) and reporting year, for which the report is submitted, and the code of the IFTS, in which the declaration is submitted.
If the report is submitted for the first time in a year, then the adjustment number will be “0”, when submitting an updated declaration, the adjustment number will be “1”, “2”, etc.
When submitting a declaration for a year, the tax period will be "34", when submitting a declaration for the last period in case of liquidation or reorganization of a company, the tax period will be "50".
The tax authority code corresponds to the first four digits of the company's TIN.
When submitting a declaration at the location of the company, the vehicle, the code “260” is affixed, if the declaration is submitted by the largest organization, then the code will be “213”, the assignees affix the code “216”.
The procedure for filling out a transport tax declaration - Section 1. The amount of tax payable to the budget
Section 1 of the tax return for transport tax indicates the code budget classification transport tax, the territorial code OKTMO and the calculated amounts of the annual tax and advance payments, as well as the amount of tax that must be paid to the budget at the end of the year.
Completing a vehicle tax return - Section 2. Calculating the amount of tax for each vehicle
Section 2 of the transport tax return calculates the amount of the annual tax for each vehicle, indicating the OKTMO territorial code.
The vehicle type code is indicated on the basis of Appendix 5 to the Procedure by Order of the Federal Tax Service of Russia dated 05.12.2016 No. ММВ-7-21/668. For example, for a passenger car, you need to enter the code "51000".
An identification number, make, registration plate, date of registration and year of manufacture of the vehicle are indicated in the certificate of state registration.
The unit of measurement of the tax base is indicated in accordance with Appendix 6 to the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated 05.12.2016 No. ММВ-7-21/668. For example, the unit for engine horsepower is "251".
Economy class and the number of years that have passed since the year of manufacture of the vehicle are filled in only by those organizations whose tax rate depends on these indicators (clause 3 of article 361 of the Tax Code of the Russian Federation).
The number of full years of ownership of a vehicle is determined as follows: if the vehicle was registered before the 15th day of the month inclusive, then this month is equated to the full month of ownership, and the months in which the vehicle was deregistered after 15 th date (clause 3 of article 362 of the Tax Code of the Russian Federation).
If the owner of the vehicle is one, then when filling out the taxpayer's share in the right to the vehicle, “1/1” is indicated, if there are several owners of the vehicle, then the share is indicated in accordance with the number of owners “1/2”, “1/3”.
To determine the ownership ratio (line 160), divide the number of months the vehicle has been owned by the total number of months in a year. For example, if you own a vehicle for 9 months, the ownership ratio will be 0.75 (9:12).
The increasing coefficient (line 180) is filled in only for expensive vehicles (clause 2 of article 362 of the Tax Code of the Russian Federation).
Authorities in the regions may establish benefits that exempt from paying transport tax in whole or in part.
Transport tax return 2018
In 2019, the deadlines for submitting a tax return for transport tax remained the same, but the format of the document itself has changed somewhat. Read in this article what the new tax return for transport tax for legal entities looks like, how to fill it out correctly, and also when it needs to be submitted.
2019 transport tax return deadline
Legal entities are obliged submit a transport tax return to the tax authority:
- at the place of registration (for taxpayers who are classified as the largest);
- at the location of the vehicle (for all others).
P. 1, Art. 363.1 of the Tax Code of the Russian Federation:
Taxpaying organizations upon the expiration of the tax period submit to the tax authority at the location of the vehicles a tax declaration on the tax.
P. 4, Art. 363.1 of the Tax Code of the Russian Federation:
Taxpayers classified as the largest taxpayers in accordance with Article 83 of this Code shall submit tax returns to the tax authority at the place of registration as the largest taxpayers.
The document shall be sent no later than February 1 of the year following the completed tax period. According to paragraph 1 of Art. 360 Tax Code of the Russian Federation the tax period for transport tax is 1 calendar year. Consequently, the deadlines for the delivery of transport tax for legal entities, for example, for 2017, are until February 1, 2018.
P. 3 Art. 363.1 of the Tax Code of the Russian Federation:
Tax declarations on tax are submitted by taxpaying organizations no later than February 1 of the year following the expired tax period.
Please note: If February 1 falls on a weekend, the deadline for submitting the declaration is postponed to the next business day.
P. 7 Art. 6.1 Tax Code of the Russian Federation:
In cases where the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.
The procedure for submitting the declaration and its structure
According to clause 2.6 of the Order of the Federal Tax Service of Russia dated 05.12.2016 N ММВ-7-21/668@ you can send the document to the tax office:
- personally or through a representative;
- by mail (with a description of the attachment);
- via the Internet (in the order specified in Order of the Ministry of Taxation of the Russian Federation dated 02.04.2002 N BG-3-32 / 169).
note! In the case of sending documents by mail or via the Internet, the day of submission is considered the day of sending.
The transport tax declaration consists of 3 parts:
- Title page.
- Section 1(payable to the budget).
- Section 2(Calculation of the amount of tax for each vehicle).
Detailed instructions for filling out each of the parts of the document, taking into account the changes, are described in Order of the Federal Tax Service of Russia dated 05.12.2016 N ММВ-7-21/668@. Below we outline the main points that must be taken into account when filling out the declaration, and also describe what must be indicated on each of the pages.
note: Declarations for 2019 must be submitted according to a new model. What is the difference between the old and new document format, read below.
General rules for filling out a tax return
When filing a tax return for transport tax, adhere to the following rules:
- fill out the document blue, purple or black ink;
- use only printed capital letters;
- fixes and bugs unacceptable;
- if you submit a declaration in paper form, print each page on a separate sheet. Do not bind sheets with paper-damaging products;
- indicate calculations in full rubles. Values less than 50 kopecks not specified, 50 and more - rounded to the ruble;
- Each cell should contain only one character;
- all cells of the field where any indicator is missing must contain a dash. A dash is also placed if there are extra cells left in the field.