From 2022, the obligation to submit calculations for land and transport taxes has been abolished. But this does not mean that their payment has also been canceled. Now taxpayers must independently calculate and pay taxes by March 1, 2022. And then check this amount with the assessment of the tax service, which, in turn, will have to send you electronically via TKS, to the taxpayer’s personal account, by registered mail, or hand it over to the manager personally against signature.
In this material we will tell you how this whole process is organized from the inside in the 1C program: Enterprise Accounting ed. 3.0 and we will give useful tips that will help you avoid misunderstandings with the inspection authorities in time.
So, if the tax service’s calculation does not coincide with yours, for example, due to lack of information about the car you purchased, you will have 10 days to provide an explanation with supporting documents.
Distribution of notifications with assessments will be carried out by the tax authorities within 6 months from the deadline for paying the tax for the previous year, that is, until the end of August 2021.
To avoid such surprises, the Federal Tax Service recommended conducting an advance reconciliation (Letter of the Federal Tax Service of Russia dated January 16, 2020 No. BS-4-21/ [email protected] “On ensuring the reconciliation of information on vehicles and land plots of organizations”).
You can initiate reconciliation using an electronic signature through the taxpayer’s Personal Account or the Unified State Services Portal. Those who do not have this opportunity can submit a request for reconciliation on paper in person to the Federal Tax Service office or send it by mail.
In the future, when purchasing new objects, it is advisable to make a request to the Federal Tax Service for tax registration data in order to ensure that the starting points for calculating the tax are correct. Or, after the purchase, you can send to the Federal Tax Service a “Message about the availability of vehicles and (or) land plots.” To do this, in 1C you should go to the “Reports” section and select the “Regulated reports” item.
In the window that opens, follow the “Notifications” link and select the required item.
After which a notification form will open, which must be filled out manually.
Which organizations pay transport tax?
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Transport tax is paid by organizations for which vehicles recognized as an object of taxation are registered with the State Traffic Safety Inspectorate or Gostekhnadzor. Their list is given in paragraph 1 of Art. 358 Tax Code of the Russian Federation. Even if the organization does not actually use transport in its work, the tax must be paid.
Transport tax is not paid by organizations that own transport that is not recognized as an object of taxation (clause 2 of Article 358 of the Tax Code of the Russian Federation). Beneficiaries and persons listed in Art. are also exempt. 357 of the Tax Code of the Russian Federation - UEFA and UEFA subsidiaries for the period up to December 31, 2022 inclusive, FIFA and FIFA subsidiaries and others.
Regulatory regulation
Transport tax is calculated and paid in accordance with the legislation of the region where the organization is registered with the Federal Tax Service as a taxpayer for vehicles registered to it.
General calculation formula:
Where
- Kp - increasing coefficient for expensive cars;
- Kv - vehicle ownership coefficient, if the vehicle was registered with the organization for an incomplete tax (reporting) period;
- Kl is the coefficient of use of the benefit if the benefit is applied for an incomplete tax (reporting) period.
The deadline for payment of transport tax for 2022 (4th quarter) is the same for all taxpayers, until March 1, 2022 (clause 1 of Article 363 of the Tax Code of the Russian Federation).
Which vehicles are taxed?
The objects of taxation are cars, motorcycles, scooters, buses, airplanes, helicopters, ships, yachts and other machines and mechanisms. The following are not subject to taxation:
- passenger cars equipped for use by disabled people;
- passenger cars with power up to 100 hp. pp. received through social security authorities;
- fishing sea and river vessels;
- passenger and cargo sea, river and aircraft owned by organizations and individual entrepreneurs that transport passengers and cargo;
- tractors, self-propelled combines, special agricultural vehicles used for the production of agricultural products and other agricultural work;
- vehicles of federal executive authorities, where military or equivalent service is legally provided for;
- vehicles that are wanted, if the theft is documented by an authorized body.
Full list here.
How to calculate?
Advance payments for transport tax are calculated based on the results of the reporting periods. As stated in paragraph 2 of Article 360 of the Tax Code of the Russian Federation, the reporting periods are the 1st, 2nd and 3rd quarters of the year.
When calculating for an incomplete period, the ownership coefficient is taken into account if the car costs more than 3 million rubles. – increasing coefficient for expensive cars.
General scheme
The formula for calculation is as follows:
AP = NB × NS × ¼, where:
- NB - tax base (for vehicles - engine power in horsepower);
- NS - tax rate.
The tax rate depends on the subject; regional authorities themselves set this value. The current amounts for 2022 by region can be viewed on the website of the Federal Tax Service - https://www.nalog.ru/rn77/service/tax/d814314/.
Calculation example: registered in Tver. It has a Lada Granta passenger car on its balance sheet; it was purchased in 2022. The accountant needs to calculate advances for the 1st quarter of 2022.
Vehicle characteristics:
- power – 106 hp;
- registered in Tver;
- year of release – 2022.
The rate in Tver for a car with this power is 21 rubles.
Calculation formula: (106 hp × 21 rub.) × ¼ = 556.5 rub.
For an incomplete quarter
If the organization did not own the car for a full quarter, the advance payment is calculated based on the actual number of full months. This is enshrined in paragraph 3 of Article 362 of the Tax Code of the Russian Federation.
The company must have documents that confirm that the vehicle was owned for less than a full quarter.
- If the car was registered before the 15th day inclusive or deregistered after the 15th day, the month of registration or deregistration is considered full.
- If the car was registered after the 15th day or deregistered before the 15th day, the month of registration or deregistration is not taken into account in calculating the amount of the tax payment.
- If a car is registered and deregistered on the same day, there is no need to calculate transport tax. This was stated in the letter of the Ministry of Finance of the Russian Federation dated June 15, 2022 No. 03-05-04-04/37237.
The advance for an incomplete quarter is calculated using the formula:
AP = NB × NS × Kp × ¼ × Kv, where: Kv - ownership coefficient.
To calculate it, you need to divide the number of months of vehicle ownership in a quarter by three.
Calculation example: a construction company from Kaliningrad bought a Hyundai HD78 truck in March. The truck was registered on March 14. The organization owns the car for three months – January, February and March.
The accountant must calculate the amount of the advance for the 1st quarter. Vehicle characteristics:
- power: 130 hp;
- release date: 2013
Rate for trucks up to 150 hp. in Kaliningrad – 40 rubles.
Calculation formula: 130 hp. × 40 r. × (3 MONTHS: 3 MONTHS) × ¼ = 1,300 rub.
When to report transport tax
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Organizations do not have to report transport tax from 2022. Instead, legal entities will exchange messages with the tax authorities about the amount of tax and objects of taxation. So, an organization pays tax, the inspectorate checks the amount according to information from the traffic police and reflects the result of its calculations in a message. If the amount paid coincides with the tax calculation, then everything is in order. If not, you need to figure out who made the mistake and correct it. For example, if you paid less tax than required, you will need to repay the arrears and pay penalties. If the tax office made a mistake, then in response to the message you must send an explanation with supporting documents.
The message from the Federal Tax Service may not arrive. If this did not happen before September 1, then there is a possibility that the tax office does not have information about your transport. Then the inspectors must be notified - for this, a message about the object of taxation and copies of supporting documents are sent to any inspection. The message form is approved by Order of the Federal Tax Service of Russia dated February 25, 2020 No. ED-7-21/ [email protected] If you ignore this obligation, you can receive a fine of 20% of the unpaid tax amount.
Who should contribute?
Advance payments for transport tax are required to be made only by legal entities, that is, organizations that have cars on their balance sheet. This is enshrined in paragraphs. 1, 2 of Article 362 of the Tax Code of the Russian Federation.
The obligation to pay advances does not exist in all regions of the country; this is indicated in the relevant legislative document of the region. Most often it is called the “Transport Tax Law”.
Ordinary vehicle owners pay vehicle tax upon receipt of a tax notice, once a year.
More details about transport tax for legal entities can be found here.
Deadlines for payment of transport tax
Until 2022, the deadlines for paying taxes and advance payments were set by the regions. Now they have been made the same throughout the country - no later than the last day of the month following the expired quarter. Taking into account holidays in 2022, the dates are as follows:
- tax based on the results of 2022 - no later than March 1, 2022;
- advance payment for the first quarter of 2022 - April 30, 2021;
- advance payment for the second quarter of 2022 - August 2, 2021;
- advance payment for the third quarter of 2022 - November 1, 2021.
Subjects of the Russian Federation can still cancel advance payments. If they have been canceled in your region, then pay only at the end of the year.
Transport tax and advance payments are transferred to the budget at the location of the vehicles.
The location of the vehicle is recognized as:
- for water vehicles (except for small boats) - the place of state registration of the vehicle;
- for air vehicles - the location of the organization to which the vehicle is registered, or the place of state registration of the vehicle, if the owner organization is not located in the Russian Federation;
- for other vehicles - the location of the organization or its separate division under which the vehicle is registered.
Calculation of transport tax
Transport tax is calculated automatically by the regulatory operation Calculation of transport tax in December 2022 (Operations - Closing the month - Calculation of transport tax).
Postings
You can check the calculated tax in the Help-calculation of transport tax for 2022 .
Tax base and tax rates
The tax base is determined separately for each vehicle. Tax rates are set in the region and depend on the characteristics of the vehicle specified in the technical documentation:
- for vehicles with engines - from the engine power in horsepower,
- for air vehicles with jet engines - from the total nameplate static thrust of the jet engine at takeoff in terrestrial conditions in kilograms of force,
- for non-self-propelled water vehicles - based on gross tonnage.
For other water and air vehicles, the unit for calculating the tax is the vehicle itself. The tax base for them is determined separately. Subjects of the Russian Federation can increase or decrease federal tax rates, but not more than ten times.
Transport tax rates by region and year are given here.
It is allowed to establish differentiated tax rates for each category of vehicles, taking into account the “age” of the vehicles and their environmental class. The age of a vehicle is the number of completed years between January 1 of the year following the year of manufacture and January 1 of the current year. For expensive cars from a special list, an increasing factor is applied
If tax rates are not determined by the laws of the constituent entities of the Russian Federation, the rates specified in paragraph 1 of Art. 361 Tax Code.
What is an advance on transport tax and who pays it?
Advance payments should be understood as the amounts payable for transport tax on the balance sheet of organizations. Ordinary citizens are exempt from the obligation to transfer advances and receive ready-made notifications with already calculated contributions for the whole year, while legal entities must calculate everything on their own and transfer funds within the deadlines established by the regional authorities. Payments are usually made quarterly.
Calculation of advance payments for transport tax in 2022 is made taking into account the following features:
- Contribution rates are set by regional authorities independently, but taking into account the provisions of Art. 361 Tax Code of the Russian Federation.
- The Federal Tax Service receives information about the number of vehicles in the organization automatically. The calculation of all amounts for each of them is carried out by the enterprise.
- The tax is paid for each car separately.
- If the company has luxury cars, an increasing factor will be applied to the basic rate. Its value is affected by the brand, year of manufacture and cost. A complete list of expensive brands is compiled annually and posted on the website of the Ministry of Industry and Trade.
- If freight transport over 12 tons is registered in a special register, the amount of tax will be reduced by the amount of contributions paid for damage to public roads.
- Transfer of funds to the Federal Tax Service is carried out at the location of the vehicles.
Attention! Obligations to pay advances are established by entities independently. In some regions, enterprises pay taxes immediately for the past period (year). For example, in Moscow, money must be transferred by February 5 annually, and in St. Petersburg, companies pay by April 30, by the end of July and by October 30, and for November, December and January, funds must be received by February 10.
Features of calculation for expensive cars
For expensive cars that are listed in the list of the Ministry of Industry and Trade (https://minpromtorg.gov.ru/docs/#!perechen_legkovyh_avtomobiley_sredney_stoimostyu_ot_3_millionov_rubley_podlezhashhiy_primeneniyu_v_ocherednom_nalogovom_periode_2019_god), when calculating the advance payment, the total amount is multiplied by increasing coefficient.
AP = NB × NS × Kp × ¼, where: Kp is the increasing factor.
Calculation example: registered in Perm. She has a BMW X3 Lifestyle passenger car on her balance sheet; she purchased the car in 2016. The accountant needs to calculate the advance payment for the 1st quarter of 2022.
Vehicle characteristics:
- a foreign car is included in the list of expensive cars of the Ministry of Industry and Trade, which means that an increasing factor of 1.1 will be applied in the calculation;
- power – 249 hp;
- registered in Perm;
- year of manufacture – 2016.
The rate in Perm for a car with this power is 72 rubles.
Calculation formula: (249 hp × 72 rub. × 1.1) × ¼ = 4,930.2 rub.
For vehicles weighing over 12 tons
From 2022, advance payments for transport tax began to be paid for heavy vehicles weighing over 12 tons. This is due to the abolition of the tax deduction under the Platon system for compensation of damages in relation to heavy cargo. Now, companies that own trucks will pay taxes and advance payments in full according to the general rules enshrined in the Tax Code of the Russian Federation.
