New payment deadline
Since 2022, uniform for all regions of Russia (Federal Laws dated April 15, 2019 No. 63-FZ and dated September 29, 2019 No. 325-FZ):
- advance payments - no later than the last day of the month following the expired reporting period (i.e. 04/30/2021, 08/02/2021 and 11/01/2021);
- final tax – no later than March 1 of the year following the expired tax period (i.e. 03/01/2021).
In addition, regions no longer have the right to set other deadlines for legal entities.
Deadlines for payment of transport tax
Transport tax is paid by individuals and legal entities at different times. Payment of transport tax by individuals is made until December 1 of the following year.
The tax payment deadline for organizations is set by regional authorities. At the same time, the Tax Code of the Russian Federation has introduced a restriction on the deadline for payment: it should not be earlier than the deadline for submitting a tax calculation.
Read more about payment deadlines in our material.
IMPORTANT! The tax is calculated taking into account increasing factors. You can find out what their meaning depends on by following the link.
In addition to paying the tax itself, regions may provide for organizations to make advance payments. The article “Advance payments for transport tax” will help you calculate their amount.
Cancellation of declaration
Starting from 2022, the obligation for organizations to submit a transport tax return for 2022 and subsequent periods has been canceled (Federal Law No. 63-FZ dated April 15, 2019).
Instead, starting from 2022, tax authorities will send special messages calculating transport tax payments. They will also reflect the objects of taxation, the tax rate, the tax base, benefits and the total amount.
Messages are based on:
- information available to the tax authority, including information received from government agencies registering vehicles;
- information about tax benefits declared by the company.
Such messages are sent within the following time frames :
- no later than 6 months - from the date of expiration of the established deadline for paying tax for the expired tax period;
- no later than 2 months - from the date of receipt by the Federal Tax Service of information entailing recalculation of tax for previous tax periods;
- no later than 1 month - from the date the tax authority receives information from the Unified State Register of Legal Entities that the organization is in the process of liquidation.
The tax office sends the message via TKS or through the taxpayer’s personal account. And if it is impossible to transfer by these methods, by registered mail or hand over to the head or representative of the organization personally against signature .
For more information about this, see “ Instead of declarations on land and transport taxes from 2022 there will be special messages and uniform payment deadlines .”
Who pays vehicle tax in 2018–2019
The obligation to pay tax is assigned to individuals and organizations to which the vehicle is registered. Individuals pay tax based on a notification from the tax authority. You can see what it looks like in the article “Tax notice for transport tax (sample)”.
In practice, the Federal Tax Service often makes mistakes when calculating tax for an individual. One of the reasons for this is late receipt of information about the sale of the car. In this article you will find recommendations that will help you prove the tax authority’s calculations are incorrect.
Who must pay tax in the month the car is sold - the buyer, the seller or both? Since 2016, the injustice regarding double payment of tax on the same vehicle by the old and new owner has been resolved. Now, if a car is sold after the 15th day of the month, then the old owner pays the tax amount for that month, while the new owner begins to pay tax from the next month. The situation when implementation occurs before the 15th is discussed in detail in this article.
NOTE! The use of a special regime does not provide any preferences for tax payment. This is our next article.
What transport tax benefits are provided for by law in 2016–2017 and 2022? This is indicated both in the Tax Code of the Russian Federation and in regional laws. The Tax Code of the Russian Federation allows organizers of the Olympic Games and the 2018 World Football Championship not to pay tax. Regions have the right to independently determine who can not pay tax.
Find out more about transport tax benefits in the article “Who has transport tax benefits in 2017?”
New responsibilities of organizations
From 2022, if the specified message is not received, the organization is obliged to send to any Federal Tax Service a message about the availability of vehicles recognized as objects of taxation.
The deadline for submitting a notification to the tax office about the existence of an object (for each) of taxation, with copies of documents confirming the state registration of vehicles attached, is until December 31 of the year following the expired tax period. It is served once (clause 2.2 of article 23, clause 3 of article 129.1 of the Tax Code of the Russian Federation).
There is no need to submit a report on the existence of a taxable object for transport tax if the organization has submitted to the Federal Tax Service an application for a tax benefit for transport tax in relation to the corresponding vehicle.
Wrongful failure to submit (late submission) of a message to the tax authority entails a fine in the amount of 20% of the unpaid tax amount in respect of the vehicle.
New transport tax benefits for companies
Previously, all rowing and motor boats with a power of up to 5 hp were exempt from paying transport tax. inclusive, if they were registered before the Law of April 23, 2012 No. 36-FZ came into force. Now, such a relaxation in the payment of tax also applies to legal relations that are associated with the calculation of tax for 2022. This point was introduced by Law No. 305-FZ dated July 2, 2021.
From January 1, 2022, regional authorities can issue laws that will establish not only the grounds, but also certain rules for the use of transport tax benefits (Part 3 of Article 356 of the Tax Code of the Russian Federation).
Since 2022, due to the abolition of transport tax declarations, a declarative procedure for obtaining benefits for this tax has been introduced for companies (clause 3 of Article 361.1 of the Tax Code of the Russian Federation). In this regard, in order to apply benefits for vehicles, the company must submit an application to the Federal Tax Service according to the form from the Order of the Federal Tax Service dated July 25, 2019 No. ММВ-7-21/ [email protected]
From 2022, regional authorities, based on the laws of their constituent entities of the Russian Federation, will have the right to introduce a mechanism for legal entities to receive transport tax benefits without a declaration.
In addition, starting from 2022, new rules for calculating tax will be introduced in situations where business entities become and lose the right to tax benefits during the tax period. In these cases, the tax will be calculated taking into account a special coefficient. It is calculated as the ratio of the number of complete months without a tax benefit to the total number of months in the tax (reporting) period. In this case, the month of appearance and termination of the right to a benefit is considered as a full month (clause 3.3 of Article 362 of the Tax Code of the Russian Federation).
Stopping the accrual of transport tax
From 2022, the calculation of transport tax in the event of the loss or destruction of a vehicle is subject to termination on the basis of an application from the taxpayer (new clause 3.1 of Article 362 of the Tax Code of the Russian Federation) from the 1st day of the month of loss or destruction.
Along with the application, you can submit documents confirming the fact of death or destruction of the vehicle. Moreover, this can be done through the MFC
If the tax office does not have documents confirming the fact of death or destruction, it has the right to request relevant information from authorities and other persons who have it. The deadline for fulfilling such a request (or reporting the reasons for non-fulfillment) is 7 days from the date of its receipt.
Based on the results of consideration of the application for the death or destruction of the vehicle, the Federal Tax Service Inspectorate sends a notice of termination of tax calculation or a message about the absence of grounds for termination of the calculation of transport tax.
Before approval of the application form, it can be submitted to any Federal Tax Service in any form indicating the month of death or destruction of the taxable object (+ documents confirming the fact of death or destruction of the vehicle).
As a general rule, tax is calculated on the basis of information submitted to the Federal Tax Service by the authorities conducting state registration of vehicles. Now an exception has been made from it for objects that have ceased to exist.
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.
Limitation of tax recalculation
From July 1, 2021 , in paragraph 2.1 of Art. 52 of the Tax Code of the Russian Federation, a rule will appear that the recalculation of the transport tax of an individual is not carried out if it (regardless of the grounds) entails an increase in the previously paid amount of tax according to the tax notice. That is, it worsens the situation of the taxpayer.
This provision is aimed at observing the legitimate interests of bona fide taxpayers who have timely paid the transport tax upon receipt of a tax notice (a similar restriction on recalculations is already applied in land tax and property tax for individuals).
Can they refuse to provide road tax benefits in Moscow?
There are several reasons why the tax service has the right to refuse to provide a citizen with preferences and benefits for transport payments. This depends on the requirements for the package of papers and filling out the application.
Reasons for refusal:
- lack of necessary documents;
- certificates confirming the grounds for issuing the preference were not provided;
- there is no medical certificate of disability available, if it is required to receive a preference;
- documents are damaged or there are no irrevocable seals on them;
- incorrect completion of the application or corrections in it.
Therefore, you need to take the collection of documents seriously so as not to re-apply for benefits. Check with the tax office or MFC at your place of residence to find out what documents are needed to obtain preferences in the region. The amount and calculation procedure can also be simply found out from the institution’s employees.
Thus, persons who have retired in Moscow and the Capital Region, just like other citizens, are required to pay transport tax. Benefits for older people in Moscow in this area apply only to certain categories, but not to all old citizens. If a citizen has the right to apply for a preference, he must come to the Federal Tax Service office at his place of residence and write an application.
New procedure for accounting for overpayments
For individuals, starting from 2022, the amendment introduced to paragraph 2 of Art. 52 of the Tax Code of the Russian Federation. Now the tax authorities take into account all amounts of overpaid property taxes, personal income tax and penalties available to a citizen as of the date of generation of the tax notice, if before the date of generation of the tax notice the tax authority has not received an application for a credit or refund of the overpaid amount.
This ensures end-to-end intertax accounting of overpayments in favor of an individual for all periods of its occurrence.
New procedure for applying benefits
Since 2022, a non-declaration procedure has been introduced for providing tax benefits for combat veterans , information about which is posted in the Unified State Social Security Information System (USISS).
In addition, tax benefits for individuals are now taken into account from the tax period in which the payer became entitled to them, and not from the moment when the relevant information was received by the tax authority.
