When and how to pay transport tax for individual entrepreneurs + tax calculation and reduction

What affects the amount of transport tax

Transport tax is a local tax, so the amount and terms of its payment vary depending on the region of Russia. The main rule regarding the size is that it should not exceed the figure established in the tax code by 9 times, either upward or downward. If a region does not set the transport tax rate at its discretion, then it is recognized as equal to the federal value.

The final amount of transport tax that an organization will have to pay is influenced by several factors.

• the number of transport units registered with the organization;
• the tax rate for transport tax established in the region - everywhere individually, depending on the characteristics of the administrative district;
• engine power of each vehicle, in accordance with the technical passport. For air transport, the tax base is the static thrust of the engine, for river and sea transport without an engine - cargo capacity in tons.

Transport tax is calculated for each transport unit separately, using the traditional algorithm: the tax base is first multiplied by the tax rate, then by the coefficient.

Important! It must be remembered that for cars there are so-called increasing and decreasing coefficients, that is, depending on the average price, age, degree of wear, as well as the time of use of the vehicle, the tax may be different.

For your information! You can find out the transport tax rate that is relevant for a particular region of the Russian Federation by contacting the territorial tax office.

Income tax

It is believed that the income tax under the simplified tax system is replaced by the tax paid in connection with the application of the simplified taxation system. Normatively, of course, this is not the case. But according to the logic of collection and the object of taxation, it is very similar.

Now let’s figure out in what cases income tax is still subject to payment and declaration, even if the organization is on the simplified tax system. To do this, let us turn to Art. 346.11 Tax Code of the Russian Federation. It specifies cases when a simplifier will be recognized as a payer of income tax.

In all other cases, companies using the simplified tax system do not pay income tax.

Vehicles not subject to tax

The law of the Russian Federation contains a detailed list of vehicles that are not subject to transport tax. These include:

• motor boats with an engine capacity not exceeding 5 hp, as well as any rowing boats;
• sea ​​and river vessels whose purpose is fishing;
• combines, tractors, special vehicles used for agricultural work, as well as the production and processing of agricultural products, but only if they are registered to producers of agricultural goods;
• air, sea and river vessels, if they are registered with an individual entrepreneur or organization whose main activity is passenger or cargo transportation.

Important! For agricultural producers who use special agricultural equipment for their work, the share of profit from the sale of agricultural goods must be at least 70% of the total income for each year based on the results of commercial activities.

A detailed list of vehicles and equipment not subject to transport tax can be found in Article 358 of the Tax Code of the Russian Federation.

If we talk about individual entrepreneurs who use cars for their work that are registered to them as individuals, then they can be exempt from paying transport tax in those cases that are also provided for in the Tax Code of the Russian Federation. In particular, these may be cases when transport is used:

• disabled people;
• participants and veterans of military conflicts;
• individual entrepreneurs delivering their employees to their place of work;
• other cases prescribed in the Tax Code of the Russian Federation.

USN or OSNO?

When choosing a tax regime, organizations are most often guided by the level of tax costs. In addition, if a special mode has been selected, it is necessary that all restrictions and conditions of use available for it are observed.

The simplified taxation system is a special regime that is perfect for small businesses and really simplifies the life of its owners.

To apply the simplified taxation system, a company must meet a number of criteria (Articles 346.12-346.13 of the Tax Code of the Russian Federation):

To apply the general taxation system, no special conditions need to be met. Moreover, this tax regime is assigned to any organization or individual entrepreneur upon creation, unless a corresponding application for the application of a special special regime has been submitted. For example, to use the simplified tax system, you must submit form 26.2-1 to the Federal Tax Service within 30 days after registration.

An important difference between the simplified tax system and the OSNO is a significant reduction in taxes, reporting and accounting responsibilities. Accounting for simplifiers is simpler, and the reporting structure is smaller. But you should know what taxes are paid under the simplified tax system.

How to save on transport tax using the simplified tax system

Many managers of enterprises that use vehicles in their work wonder whether it is possible to somehow save money on it. This is not an easy task, but it has a solution. Options for reducing this tax payment are:

1. the vehicle is listed in the list of Art. 358 of the Tax Code of the Russian Federation;
2. benefits provided by local legislators for certain companies or vehicles in the territory of a particular region of the Russian Federation;
3. if a “simplified” person uses the object of taxation of income minus expenses of 15%, then he can include transport tax in expenses according to the taxable base. Thus, the tax base will be reduced by the amount of transport tax paid.

In addition, careful monitoring of the efficiency of the use of cars and special equipment in the activities of the enterprise can reduce the amount of transport tax paid. There is no need to pay this tax if the use of transport becomes impractical - it is wiser to deregister idle equipment. In the same way, it is necessary to deregister vehicles in a timely manner if they have been stolen - for this you need to provide the tax service with a certificate from the police recording the fact of theft.

Attention! In cases where the total cost of vehicles registered to an enterprise is more than 3 million rubles, it will not be possible to save on transport tax.

How do individual entrepreneurs pay transport tax?

At all times, the procedure for paying road tax for individuals (including individual entrepreneurs) is the same, and 2022 is no exception. The whole procedure looks like this:

• For an entrepreneur, the Federal Tax Service employees calculate the tax amount in advance. It depends on the tax rate and the amount of horsepower in the car. If the vehicle is included in the list of expensive ones, an increasing factor is applied to it. You can find out the list of luxury cars on the website of the Ministry of Industry and Trade; it is updated annually. For conventional equipment, the coefficient does not apply. Information for calculations is taken by tax authorities based on data provided by the traffic police, because this is where cars are registered and documents for them are issued. If a car owner registered a vehicle in one region and then moved to another, the rates at the place of registration will be applied for calculations.
• The individual entrepreneur receives a receipt. It is delivered by Russian Post to the registered address of the entrepreneur himself. In legal entities, everything is completely different: there correspondence is received at the address of the enterprise.
• The entrepreneur pays the tax. To do this, you can use a bank terminal, a personal account on the official website of the bank that issued the plastic card, as well as electronic money. If you wish, you can visit the office of a financial institution and pay everything in cash.

Deadlines for payment of transport tax

Organizations that are on the Simplified Tax System and use vehicles in their work must pay transport tax throughout the year in advance payments - based on the results of the first quarter, half a year and 9 months. If the advance payment deadline falls on a weekend, the tax must be transferred to the tax office account no later than the next business day.

The final payment of transport tax for an LLC must be made before January 31 of the following reporting year, inclusive. Payment of transport tax for individual entrepreneurs (as an individual) is made until October 1 of the next year.

How does an individual entrepreneur receive a notification?

Please note that in 2022 there will be a single notification on property taxes. Data for payment of TN are included in its composition.

An individual entrepreneur can receive a document in the same way as a “simple” individual:

• by post;
• electronically: via TCS or through the taxpayer’s personal account on the Federal Tax Service website;
• appearing in person at the tax office or MFC.

In some cases, notification may not be sent. For example, if:

• the amount of land, transport taxes and property taxes for the previous year is less than 100 rubles;
• there was a benefit that completely exempted you from paying taxes;
• The Federal Tax Service recalculated the tax (for example, taking into account previously paid amounts) and, as a result, there is no amount to pay.

Submitting transport tax reports

At the end of the year, enterprises that are on the simplified tax system, when using cars and other equipment in their work, are required to submit a transport tax declaration to the tax office.

The deadline for filing a declaration is February 1 of the year following the reporting year.

Attention! Only organizations must submit a transport tax return to the tax authority; individual entrepreneurs are exempt from this obligation, since they can use vehicles that belong to them as individuals to carry out commercial activities.

So, the deadlines for payment and submission of transport tax reports for individual entrepreneurs and LLCs are in the summary table:

How to calculate tax

The tax rate changes every year. This year, the calculation for individual entrepreneurs and legal entities is slightly different. The individual entrepreneur receives a ready-made receipt with the specified amount, they simply pay for it and that’s it.

Legal entities calculate tax using the following formula:

Tax rate * tax base = payment amount.

Example. IP Kozyavkin owns a Chevrolet car. The calculation will look like this: car power - 122 hp, tax rate - 3.5 hp/year, which means we multiply 122 by 3.5 and get 427 rubles.

Transport tax under the simplified tax system for LLCs in 2022

As mentioned above, for individuals the tax is calculated by government agencies. Under the simplified tax system, the tax must be calculated for each vehicle separately. The tax amount is equal to the product of the tax rate and the tax base.

The rules for calculating transport tax for LLCs have not changed ; an accountant of any level will be able to cope with such a matter; the most important thing is to correctly take into account all the coefficients.

The tax period for transport tax is one year, and for advance payments - 1, 2 and 3 quarters, however, it should be noted that some regions of Russia do not introduce reporting periods for advance payments.

The tax base is determined according to the following methodology:

• For vehicles that have engines, the tax base is horsepower .
• For aircraft, the tax base is the thrust of a jet engine, measured in Kgs (kilogram-force) .
• For watercraft required to tow, the tax base is gross tonnage in registered tons .

As mentioned above, tax rates are set at the regional level, that is, they may differ in different regions of the Russian Federation. Basic tax rates are established by Article 361 of the Tax Code of the Russian Federation . For example, the owner of a passenger car that develops a power of at least 100 , but not more than 150 hp , must pay tax in accordance with a rate equal to 3.5 rubles per horsepower .

If a car engine develops a power of more than 250 horsepower , then the rate here is already as much as 15 rubles per hp .

For example, if some company based in St. Petersburg had at its disposal a passenger car with a capacity of, say, 125 horsepower , then the tax would be: 120 * 35 rubles (this tax rate is currently provided in St. Petersburg ) = 4200 . This is the amount the company must pay at the end of the reporting period.

This formula is applied when the car was at the disposal of one or another company throughout the year .

If the car was owned by the company for several months , then it is necessary to calculate using a slightly different formula. Moreover, it should be taken into account that the new month begins on the 15th , that is, when purchasing a car on September 14, the tax for September must be paid by the previous owner.

For example, the same company in St. Petersburg buys a passenger car with a capacity of 120 horsepower on May 17th, uses it until October 16th. To calculate, you must perform the following steps:

1. Calculate the total number of months when the car was in the company's possession. May is no longer counted, then June, July, August, September. Total four months.
2. After this, you need to take the tax rate , which is equal to 35 rubles per horsepower, calculate the amount of horsepower , that is, repeat the action: 35*120=4200 .
3. Then you need to enter a correction factor , which is equal to the quotient of the number of months when the car was registered to the company to the total number of months in the year, that is, you need to divide 4 by 12 - 4/12 = 0.33;
4. At the end, you need to multiply the annual rate by the adjustment factor , that is, 4200 * 0.33 = 1386 . Everything is very simple and clear.

It is very important to take into account exactly how many months the car or other vehicle was at the disposal of the LLC!

Each subject of the Russian Federation can change these rates by no more than 10 times, either decreasing or increasing.

Also, the calculation can take into account various increasing factors, which depend on many factors. These coefficients include:

• A coefficient that increases the amount of tax by 10%, which is taken into account when paying tax on a car, the cost of which ranged from 3 to 5 million rubles less than 3 years have passed since its release .
• If the car also costs from 3 to 5 million rubles more than 2 years have passed since its release , then the coefficient here increases the tax amount by 30% .
• In the case when 1 year has not passed , and its average cost is from 3 to 5 million rubles , then the tax is multiplied by 1.5 . This coefficient adds 50% of the tax .
• If the original cost of a passenger car was more than 15 million rubles more than 20 years have passed since its release , then the increasing factor here triples the tax amount.

Thus, when independently calculating transport tax, it is very important to take into account all increasing factors, since if they are not taken into account, fines may be imposed on the company.

Individual entrepreneurs using the simplified tax system: what taxes will they pay in 2022 for the object “income minus expenses”

The list of taxes and contributions transferred under the simplified tax system “income-expenses” is the same as for the object “income”. But the simplified payment is calculated differently:

• the tax rate is 15% (unless regional authorities approve a different value);
• taxes paid (except for payment under the simplified tax system) and insurance premiums are included in expenses;
• When calculating tax for the year, the minimum tax is also calculated - 1% of income. The amount that turns out to be greater is payable.

Other taxes are calculated in the same way as under the simplified tax system “income”.