Transport tax rates in St. Petersburg in 2022 - 2022

Transport tax rates in St. Petersburg

For a year

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Note to the table: the values ​​​​are given in St. Petersburg for 2016, 2022, 2022, 2022, 2022, 2022, 2022. To select rates for a specific year, use the selector.

According to the Federal Tax Service, 2.18 million vehicles are registered in St. Petersburg. Owners of this equipment, data on which are obtained from the registration authorities, are required to pay transport tax. In the northern capital, rates and payment procedures are fixed by law dated November 4, 2002 No. 487-53.

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37. Tax return

• Complete list (list) of persons who are required to file a tax return
• Sample of filling out the 3-NDFL tax return for 2022:
• title page, sections 1, 2
• income from sources in the Russian Federation (Appendix 1);
• calculation of property tax deduction for expenses on the purchase of real estate (Appendix 7)
• calculation of property tax deductions for income from the sale of property (Appendix 6);
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• Taxes

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• failure to provide documents
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• incomplete payment of taxes;
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Tax calculation and payment deadlines for organizations

Legal entities registered in St. Petersburg must make advance payments.

Advance refers to the amounts transferred by a legal entity to the treasury during the tax year. They are paid three times: for the previous quarter no later than April 30, July 31 and October 31. Advances are calculated based on the estimated tax amount for the year. Interim contributions equal to 25% of the total payment.

The portion of obligations remaining unpaid after the transfer of advances must be received by February 10.

Deadline for payment of transport tax for legal entities in 2022:

• for 2022 - no later than March 1, 2022
• for the 1st quarter of 2022 - no later than May 2, 2022
• for the 2nd quarter of 2022 (6 months) - no later than August 1, 2022
• for the 3rd quarter of 2022 (9 months) - no later than October 31, 2022
• for the 4th quarter and the entire year 2022 - no later than March 1, 2023

How to correctly calculate transport tax in St. Petersburg

For individuals, the amount of the transport fee is calculated by tax authorities. However, vehicle owners can independently check the accuracy of the accrual, and if an error is detected, challenge the amount presented for payment. The easiest way to calculate transport tax is to use the calculator available on the Federal Tax Service website.

When filling out the fields of the electronic form, the following information is entered:

• Vehicle release date.
• Type of equipment - truck, motorcycle, etc.
• Engine power installed in the PTS.
• Length of time you owned the car in the previous tax year.

After filling out all the fields, click the “ Next ” button, and the calculator provides the required information.

Another way to calculate is using a simple formula:

N = Bs x Md , where N is the required tax amount, Bs is the base tax rate, Md is the vehicle engine power.

Also, when calculating, you need to take into account the increasing factor if your car is a luxury item, that is, it costs over 3 million rubles . For some categories of citizens, full and partial exemption from transport tax is provided. Therefore, you should find out from the regional branch of the Federal Tax Service whether the owner of the vehicle belongs to a preferential category.

Rules and deadlines for paying taxes for individuals

Every citizen who has registered a vehicle that belongs to him must pay tax on the basis of a notification that will be sent to him from the Federal Tax Service. This document is sent on the basis of information received by the Federal Tax Service over the past year. It displays information on tax objects, applied rates and benefits. A notification is sent to your residential address.

If all the data in it is true, individuals must make payment no later than the nearest December 1st. In case of delay in payment, a fine equal to 1/300 of the refinancing rate accepted in the Russian Federation is charged daily for the entire amount of the debt.

Deadline for payment of transport tax for individuals in 2022:

• for 2022 - no later than December 1, 2022
• for 2022 - no later than December 1, 2023

Please take into account: in accordance with paragraph 7 of Art. 6.1. Tax Code of the Russian Federation, if the last day of the period falls on a weekend, then the day of expiration of the period is considered to be the next working day following it.

Deadline for transferring transport tax to the treasury

Payment of car tax, which is a regional tax, is made for each vehicle registered with the organization. The timing of its payment to the regional budget is independently regulated by local officials. The date of payment of the transport fee varies in different regions.

What remains the same is that, unlike an individual who pays a fee in the form of tax using a receipt from the tax office, the company reports on the payment of the vehicle tax fee by submitting a declaration to the Federal Tax Service. Declarations of legal entities are submitted to tax inspectors no later than February 1 of the year following the reporting year.

Tax deductions for vehicles are paid by transferring quarterly advance payments, the amounts of which are taken into account at the end of the tax period when determining the amount and payment of transport tax. The advance tax payment must be paid by February 10 of the year following the expired tax period.

Benefits for individuals

In St. Petersburg, an extensive list of tax benefits has been introduced for citizens who own transport. Here is a list of groups of city residents who have the right to use a reduced rate or exemption from the need to pay:

• Holders of the star of the Hero of the USSR or the Russian Federation, full holders of the Order of Glory or Labor Glory, Heroes of Labor or Socialist Labor;
• veterans and disabled combat veterans;
• disabled people (groups I, II);
• radiation victims in Chernobyl, at Mayak Production Association;
• guardians of disabled children;
• owners of cars and motorcycles manufactured in the USSR before 1990;
• citizens aged 60 or 55 years (men and women, respectively);
• spouses of those killed while performing the duties of employees of fire protection or internal affairs and state security agencies;
• guardians in large families.

FILESOpen the table of transport tax benefits in St. Petersburg

Tax benefits for paying taxes for legal entities

When determining the auto tax, the organization’s vehicle should be checked to see if the vehicle is subject to exceptions that are not subject to taxation in accordance with paragraph 2 of Article 358 of the Tax Code.

The state at the federal level decides which categories of taxpayers will pay auto tax, calculates and recommends its maximum amount, and determines benefits. Regional officials are authorized to approve additional benefits for companies and residents registered in this region.

The transport tax for 2022 in St. Petersburg has been abolished for vehicles using natural gas as motor fuel. The limitation of this law is the amount of wages of employees in the organization on whose balance sheet the vehicle is recorded.

Companies registered in St. Petersburg are exempt from paying tax in relation to vehicles (except air and water vehicles) on which an electric motor with a power of up to 150 hp is installed. With.

Responsibility for non-payment of transport tax

If an individual fails to pay the transport tax for trucks, he will be charged a fine of 20% of the arrears. And for each day of delay, a penalty of 0.003–0.006% “drips” (Tax Code of the Russian Federation, clause 4, article 75 “Penya”, No. 146-FZ), depending on the period of non-payment. First the minimum, then the maximum.

For malicious evasion of tax obligations, the sanction is increased to 40% of the amount of the fee (TK, Art. 122, No. 146-FZ “Non-payment or incomplete payment of tax amounts”). At the same time, the violator may be prohibited from registering actions with property (movable and immovable). And the accounts will be blocked by the bank or bailiffs by court order until the debt, penalties and fines are fully repaid.