Benefit code 40200 for transport tax. Is it possible to reduce the transport tax by the amounts paid under Plato? New form: there are the necessary lines
A transport tax declaration is a form that is filled out by organizations that have transport on their balance sheet. In the material you will find general rules for reporting, deadlines for its submission and a sample for filling out for organizations.
Who is obliged to take
The document is filled out by organizations - owners of vehicles, which must transfer this fee in accordance with Chapter 28 of the Tax Code of the Russian Federation and the laws of the constituent entities of the federation.
The declaration is submitted to the tax authorities at the location of the vehicles (in accordance with paragraph 1 of Article 363.1 of the Tax Code of the Russian Federation) or at the place of registration of the largest taxpayer (in accordance with paragraph 4 of the same article).
The fee is regional, so rates vary in Russian cities.
At the end of 2018, deputies are considering a bill abolishing the transport declaration. However, even if it is adopted, these changes will come into force only next year - so it is necessary to report for 2019 in any case.
Deadline
Submit transport tax returns for 2018 no later than February 1, 2019. If it coincides with a weekend, the deadline is postponed to the first subsequent working day. There will be no postponements this year: the deadline falls on Friday - 02/01/2019.
Transport tax declaration form
The form of the document, electronic format and filling procedure are approved by Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/.
The tax return was submitted for the first time for 2017 using this form. At the end you will be able to download the current form.
Penalty for failure to submit a declaration
Legal entities that pay transport tax must submit reports in the form of declarations before February 1 of the year following the reporting year. Otherwise, the fine will be 5% of the tax amount not paid on time for each full or partial month of delay in submitting the declaration.
The fine cannot be:
- more than 30% of the unpaid amount due on a late declaration;
- less than 1000 rubles (Clause 1 of Article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 08/14/2015 N 03-02-08/47033).
Filling out a transport tax return in 2019: general rules
The document contains a title page and two sections: “The amount of tax to be paid to the budget” and “Calculation of the amount of tax for each vehicle.”
It is more convenient to first draw up a title page, then a second section for each car, and only then add up the total amount in the first section. In this order, we will tell you how to fill out the transport tax return for 2018. Example - with two t/t funds; if you have more, then first fill out section two for each taxable object, and then summarize the indicators in the first section.
Sample of filling out a transport tax return for 2018: step-by-step instructions
We will look at the procedure for filling out a transport tax return in 2019 using a specific example.
Alpha LLC is registered in St. Petersburg, is engaged in the wholesale trade of flour and pasta, and owns one Scania R420 truck - it has been owned for 6 years. Local law in St. Petersburg establishes advance payments for this tax. However, in our case, the amounts of advances do not play a role, since they are not taken into account when paying tax on trucks (see Letter of the Ministry of Finance of the Russian Federation dated January 26, 2017 N 03-05-05-04/3747).
Step 1 - Title Page
- At the top of the page we will indicate the company’s tax identification number and checkpoint, then they are automatically duplicated on each sheet of the declaration.
- The adjustment number when submitting the declaration for the first time is 000.
- The tax period code for the calendar year is 34. For the last tax period upon liquidation, it is 50.
- Report year: 2018.
- The tax office to which the declaration is submitted has a unique four-digit code, which can be found by contacting the Federal Tax Service or on the Federal Tax Service website: the first 2 digits are the region code, the second 2 digits are the code of the inspection itself. The declaration is submitted to the Federal Tax Service at the location of the vehicles, which the organization usually registers at its location. Or at the location of a separate subdivision - when registering vehicles (hereinafter referred to as vehicles) by the subdivision. Using the example, Federal Tax Service Code No. 9 of the Central District of St. Petersburg.
- The taxpayer enters a code at the place of registration, which depends on his status. Codes in Appendix No. 3 to the Filling Procedure:
Alpha LLC is a Russian company that is not a major taxpayer. Enter code 260.
- We enter the title in the longest field of the title page, skipping one cell between the words.
- OKVED can be found using. Our example of filling out a transport tax return for 2018 is given for Alpha LLC, which sells wholesale flour and pasta, therefore the OKVED code is 46.38.23.
- Phone number.
- Number of pages in the declaration. Alpha LLC submits a declaration for this tax for 2018 on 3 sheets. But it will be easier to count them after all the sections have been completed.
- At the bottom of the title page we will enter the full name of the taxpayer (director) or his representative, put the filing date and signature.
Step 2 - Section 2 for each vehicle separately
- 020 - OKTMO code in the territory of which the car is registered. You can find the code, if you don’t know it, on the Federal Tax Service website;
- 030 - code of the type of vehicle that is listed in Appendix No. 5 to the Procedure for filling out the declaration. In the example for Alpha LLC, 520 01 is indicated - for a truck. The table below shows the most commonly used codes:
|
Vehicle name |
|
|
Aircraft |
|
|
Aircraft |
|
|
passenger airplanes |
|
|
cargo planes |
|
|
Helicopters |
|
|
passenger helicopters |
|
|
cargo helicopters |
|
|
Water vehicles |
|
|
Sea and inland navigation vessels |
|
|
Passenger and cargo sea and river self-propelled vessels (except those included under code 421 00) |
|
|
sea and river self-propelled cargo vessels (except those included under code 421 00) |
|
|
Sports, tourist and pleasure boats |
|
|
self-propelled sports, tourist and pleasure boats (except those included under codes 422 00, 423 00 - 426 00) |
|
|
Jet skis |
|
|
Motor boats |
|
|
Ground vehicles |
|
|
Passenger cars |
|
|
Trucks (except those included under code 570 00) |
|
|
Tractor, combines and special vehicles |
|
|
agricultural tractors |
|
|
self-propelled combines |
|
- 040 - VIN - vehicle identification number;
- 050 - brand - indicate Scania R420;
- 060 - state registration number assigned to the car;
- 070 - the field is intended to indicate the date of registration of the vehicle - according to documents;
- 080 - line is filled in in case of deregistration. It is important to use registration documents;
- 090 - tax base for transport tax for 2017. It can be defined as follows:
- If the vehicle has an engine, then indicate the power in horsepower. In our example, this indicator is used, and the sample declaration itself indicates 420 hp;
- when filling out a report for an aircraft, enter the nameplate static thrust of the jet engine (the total thrust of all engines) at takeoff in kilograms of force or the vehicle engine power in hp;
owners of non-self-propelled (towed) water vehicles indicate the gross capacity in registered tons, and self-propelled ones - engine power in hp; - if we are talking about water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of Art. 359 of the Tax Code of the Russian Federation, the tax base is defined as a vehicle unit, and in line 090 they put “1”;
- 100 - look for the codes of units of measurement of the tax base in Appendix No. 6 to the Procedure for filling out the declaration, in our case, the indicators in horsepower are code 251;
- 110 - environmental class, if it is indicated in the certificate or PTS, in the example it is Euro 3;
- 120 - how old a car is counted from the year following its manufacture. The line is filled in if rates in the region are differentiated depending on the age of the car. In other cases, you can put dashes. In St. Petersburg, rates for trucks are differentiated depending on their year of manufacture. Since the Scania car was released in 1991, we fill the line with the value 16 years;
- 130 - year of manufacture. In our case, 1991;
- 140 - the number of complete months of car ownership. A full year is designated "12", as in the example. Please note that if the vehicle was registered before the 15th day of the month inclusive or deregistered after the 15th day of the month, then this month must be counted as the full month of ownership;
- 150 is the field for those who own some share of the vehicle. Since Alpha LLC is the only owner of the truck, we fill out line 1/1 (clause 5.11.1 of the Procedure for filling out the declaration). If the company owns only half of the car, then it needs to record 1/2;
- 160 - coefficient Kv is needed to calculate the amount of tax. Since Alpha LLC owned the car for the entire calendar year, we indicate “1”. If the code is not complete, the Kv coefficient is calculated with an accuracy of ten thousandths using the formula:
- 170 is the tax rate determined at the level of the subject of the federation. If you do not know the rate in your region, use the Federal Tax Service service. In St. Petersburg, the rate for trucks with a power of more than 250 hp, more than 5 years from the year of manufacture of which has passed is 85 rubles (see Article 2 of the Law of St. Petersburg dated November 4, 2002 N 487-53, as amended on June 21, 2016 );
- 180 - the increasing Kp coefficient is indicated when owning a passenger car with an average cost of 3,000,000 rubles and depends on its year of manufacture (the coefficient varies from 1.1 to 3). Such machines are included in a special list (Information of the Ministry of Industry and Trade of Russia dated February 26, 2016). In other cases, you can put dashes;
- 190 is the amount of tax calculated for the truck. Formula for calculation:
or by lines
Line 190 = page 090 x page 170 x page 150 x page 160 x page 180
Let's calculate the tax amount for our example:
- 200-270 - these lines are filled in if there are tax benefits; Alpha LLC does not have benefits, so we put dashes. What codes there may be, see the table:
- 280 - field for organizations that have heavy vehicles registered in the Platon system. It must contain a deduction code - 40200. If the declaration is filled out for a passenger car, dashes are added;
- 290 - here we indicate the amount that the organization deposited into the account of the Platon system operator. If for some reason you do not remember how much money you paid for damages, you can make a request for each vehicle through your personal account in the system. Alpha LLC paid a fee of 10,000 rubles;
- 300 - if there are no benefits or deductions, you can transfer the indicator from field 190 to this line. In our case, you need to calculate the final amount. These are indicators from page 190 - data from page 290. In numbers, this is 25,700 rubles.
If the organization owns a car, the declaration must be filled out in the same way, but with minor differences. What exactly to pay attention to:
- vehicle type code - passenger car - 51000;
- the number of years that have passed since the year of manufacture does not need to be filled in, since rates for passenger cars in St. Petersburg are not differentiated depending on the age of the car.
Step 3 - Section 1
Filling out section 1 of the transport tax return for 2018 occurs last. The form provides 3 blocks of lines from 020 to 040 to reflect records for different OKTMO. If an organization pays tax on all machines according to the same OKTMO, only one such block is filled in.
- 010 - KBK for payment of transport tax. Current codes can be found;
- 020 - OKTMO code by which the tax is paid;
- 021 - amount of transport tax. It can be taken from line 300 of section 2. If there are several vehicles, in field 021 you must enter the total amount of tax payable;
- 023.025 and 027 - fields for indicating quarterly advance payments. Advance payments are calculated using the formula:
In our example, the Scania R420 is a heavy truck registered in the Platon system. In this case, the amount of advance payments for transport tax takes the value “0”, and if the declaration is filled out only for such a truck, then dashes can be entered. Also, indicators are not filled in if advance payments are not provided for by regional legislation.
- 030 - amount payable to the budget at the end of 2018. Calculated using the formula:
In our case, the amount will be duplicated from line 021 of section 1 and line 300 of section 2.
Please note: if a negative value is obtained, it is entered in line 040 (without the minus). In this case, no tax is paid at the end of the year, but the declaration is submitted in any case.
The main change in transport tax in 2017 is a new declaration. New lines appeared in it. The form can be used for the 2016 report.
What has changed in the transport tax return in 2017
The Federal Tax Service has published a new transport tax declaration form (Federal Tax Service order No. ММВ-7-21/668 dated December 5, 2016).
Now owners of heavy trucks who pay the toll will indicate its amount in line 290 “Amount of tax deduction (in rubles).” And in line 280 - the code assigned to this deduction is 40200.
There are other new lines in Section 2:
070 - date of registration of the vehicle;
080 - registration termination date;
130 - year of manufacture.
Section 2 of the new transport declaration
The new form must be used starting with the 2017 report. You can report for 2016 using the old form, but it is more convenient for owners of heavy trucks to use the new form. The fact is that the owners of such cars transfer payments to the Platon system. They have the right to reduce the annual amount of transport tax by the amount of payments transferred for the expired tax period. This fee can only be reflected in a declaration, the form of which was approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.
Based on the results of 2016, Alpha calculated the amount of transport tax for the KamAZ-6460 vehicle for the year - 23,200 rubles. (400 hp × 58 rub./hp). The payment for compensation for damage to roads transferred by the organization for this car in 2016 is 15,200 rubles. For the first quarter, Alpha transferred to the budget an advance payment of transport tax for this car in the amount of 5,800 rubles.
Taking into account payments to the Platon system, the amount of transport tax for 2016 was:
RUB 23,200 - 15,200 rub. = 8000 rub.
Owners of trucks weighing more than 12 tons can reduce the amount of transport tax by the amount of the accrued Platon fee to compensate for damage caused to public roads of federal significance.
The system was put into operation in 2015.
Let's find out under what circumstances and in what cases a reduction in transport tax by the amount of Plato payments is available.
More than 50% of the total damage to federal roads is caused by heavy vehicles weighing more than 12 tons: the passage of one heavy truck is compared to the movement of 25,000 cars.
The Platon toll collection system was created and is used to ensure compliance with the procedure for collecting tolls to compensate for damage that was caused to public roads of federal significance. This is compensation for the destruction of highways by trucks.
The funds received go to the Federal Budget of the Russian Federation, then they are used to ensure the maintenance of highways, finance construction and repair work, and improve road and transport infrastructure.
The system is designed to improve the transport and operational condition of federal roads.
"Platon" collects data on the movement of vehicles weighing more than 12 tons, processes it, stores and transmits it automatically.
Applies to all public roads of federal significance. The full cycle of creation and operation of the system is provided by its operator, RTITS.
Platon users carry out most transactions through their Personal Account (https://lk.platon.ru/sign_in).
The capabilities of this service allow you to monitor what is happening online and manage your profile without wasting time on the road or queuing.
By registering in the system, the owner of a heavy load for which a fee must be paid receives bank details. Payments are made on them.
Payment scheme - advance. First, money is deposited, then the operator gradually debits the corresponding amount from the account account.
The fee is not paid for vehicles if they:
- intended for transporting people (exception: passenger-and-freight vans);
- equipped with devices that provide light and sound signals for the work of the police, medical ambulance, fire department, emergency rescue services;
- intended for transportation of military weapons and equipment.
Those. “Platon” collects fees for the passage of heavy-duty and freight vehicles on federal highways in the Russian Federation.
The official website of the system (http://platon.ru/ru/front-page/15-04-2017/6510/) states: based on the Resolution of March 24, 2017, from April 2017 the tariff is 1.90 rubles per kilometer.
Payment must be made for each kilometer traveled.
Information about vehicle movement is collected using special satellite navigation equipment. Processed automatically.
The on-board device provided by the Information Support Center determines the geographic coordinates of the moving truck. The coordinates are transmitted to the Data Processing Center.
The amount of payment for the distance traveled on federal highways is written off automatically. If there is no stationary control framework, mobile control is carried out.
- payment is made for the actual distance traveled;
- charged continuously;
- satellite systems GLONASS and GPS are used;
- The movement of vehicles weighing more than 12 tons is regularly monitored using stationary and mobile control systems.
Route map "Platon" - a document that is generated based on data about the planned route. This data is provided by the vehicle owner.
You can also register it in your Personal Account of the system. If a route map is missing, a fine will be charged.
The document contains the following data:
- card number;
- state registration plate of the vehicle;
- validity period, date and time of issue;
- the total length of road sections included in the route;
- route description;
- board size.
The card is issued:
- at Information Support Centers;
- through self-service terminals;
- in the Personal Account of the official website of the system;
- in the corresponding mobile application.
In 2019, administrative liability is provided for the following actions:
- driving without Plato and a route map;
- driving with an inoperative or broken on-board unit;
- driving at a different time and date, along a route that was not stated in the route map;
- There are not enough advance funds on Platon’s balance sheet.
If a violation is recorded two or more times within 24 hours, the owner pays a fine for only one violation.
Fines can be avoided if:
- the heavy truck was registered in the system more than two months ago;
- the owner has no fines for non-payment or arrears in payment of fees.
In 2016, a law was signed on the possibility of reducing fees. Let's find out whether it is possible to reduce the transport tax by the amounts paid under the Platon system.
Why was the right to deduction introduced?
Until mid-2016, there were two payments in force in the country:
- transport tax;
- toll on federal highways.
Both fees had the same goal: maintaining roads in acceptable condition. The only difference between them: the duty for owning vehicles went to the regional budget, payments - to the federal budget.
Car owners had to pay twice for damage to roads. The new fee was fought both legally and through protests.
Later, the Constitutional Court came to the conclusion that the fee for the Platon system cannot be compared with the tax fee. But life has been made easier for heavy truck owners with the introduction of a tax break.
From July 3, 2016, transport tax can be reduced for payments to the Platon system. The payment reduces the amount of transport tax only for a specific truck weighing over 12 tons.
A company can take into account only one of two possible amounts as expenses:
- transport tax, which was reduced by the road tax if the tax was less than the tax;
- portion of the toll that exceeds the tax.
If a company has overpaid advances on transport tax for a cargo vehicle, they can be returned at the end of the year.
The question often arises: do you need to pay transport tax if you pay Platon?
If the amount payable to the system is equal to or greater than the amount of transport tax, you do not need to pay tax. If the fee is less, the owner reduces the tax by the amount he paid.
How to reduce transport tax on Platon?
Legal entities and individuals are in an equal position when it comes to the calculation and payment of transport tax. The tax is paid based on a notification from the Federal Tax Service.
To apply the benefit, the Federal Tax Service provides the following documents:
- statement;
- information about the owner of the vehicle (documents confirming ownership);
- vehicle passport (indicating the permitted weight over 12 tons);
- information on making payments for using the trails.
Documents are provided in person, through a representative, sent by mail (along with a list of attachments), through the Public Servants Portal (https://www.gosuslugi.ru/10054) or the “Taxpayer Personal Account” service (https://lkfl.nalog .ru/lk/).
An application for the “Platonov” benefit is sent to the Federal Tax Service before the tax inspectorate begins to generate notifications for the expired tax period.
The application is drawn up in two copies. The first is given to the inspection, the second remains with the applicant. Request that the inspector affix a stamp indicating acceptance of the application and documents from the current date.
The amount of transport tax, which is subject to transfer to the budget by car owners, is calculated by the tax authorities. Grounds - information that is provided to tax authorities by the authorities carrying out state registration of vehicles.
If the taxpayer is late in submitting the application, he remains entitled to the benefit. The amount of overpaid tax due to recalculation is returned for the period of recalculation.
An application for the return of overpaid funds must be submitted within three years from the date of payment of this amount. This means that individuals can provide documents that confirm their right to a deduction under the Platon system within three years from the date the right to the benefit arises.
Let’s find out how to include “Plato” in transport tax:
- At the end of the year, pay the difference between the tax and the fee for the year. The amount is taken from the operator's report. If the fee is greater than the tax, it may not be paid.
- In line 280 of the Tax Declaration, enter the code 40200. In line 290 - the fee for the year. Line 300 is the tax that was reduced by the fee. If the fee is larger, enter 0.
- In tax accounting, the difference between “Plato” and tax is taken into account in expenses. Example: the tax for the year was 14,000 rubles, the fee to the system was 11,000 rubles. Take into account only 3,000 rubles of tax.
- Advance tax payments on heavy goods vehicles can be calculated, but do not have to be paid. They are not reflected in the declaration. Calculated advance payments are also not taken into account in expenses.
The declaration is easy to fill out, but you must first confirm payment of the fee for using federal highways. Without this, the deduction will not apply.
Let's find out how to confirm the transport tax benefit using the Platon system.
Car owners have the right to confirm the deduction if they meet the following conditions:
- vehicle weight exceeds 12 tons;
- The vehicle is included in a special register;
- the system submitted a report on the payment.
The report is generated once a year. It can be ordered through the official website or mobile application. First, create an account and enter the required information about the vehicle.
If it is more convenient for you to receive documents in paper form rather than electronically, go to the Platon representative office.
They also use their personal account:
- They go to the vehicles section, find the desired car, which gives the right to a deduction.
- In the “Request a Federal Tax Service certificate” section, indicate the period and confirm the entered data.
- The document will be automatically downloaded.
- The file is protected by an electronic signature. It is served without printing.
This document and other information about the vehicle owner will help you obtain a tax break. If you own several heavy trucks, repeat the above steps for each of them.
If the payers of transport tax and the system are different persons, the deduction does not apply. This procedure is valid if the car is leased.
The heavy truck is registered to the lessor, but the recipient of the service (the one who moves the cargo on the vehicle) pays for the use of the routes.
Payment amounts are made not by the owner, but by the lessee. This solution to the problem is very fair, since the costs are borne by different individuals or companies.
The state system “Platon” was created to attract extra-budgetary funds for the development of road infrastructure. All funds received are used for road repair and development.
More than 25 billion rubles have already been collected for the Road Fund (http://www.rtits.ru/ru/press_centr/press_relizi/1/102).
There are more than 50,000 federal roads in the system. You can reduce transport tax using the Platon system. You only need to confirm your right to the benefit and also submit the necessary documents to the tax office.
The new transport tax declaration was approved in December 2016 (Appendix No. 1 to the Order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/668@). It must be applied by all taxpayers, starting with reporting for 2017 (clause 3 of the Order of the Federal Tax Service dated December 5, 2016 N ММВ-7-21/668@). However, as the Federal Tax Service explained, at their discretion, organizations and individual entrepreneurs can use the new transport tax declaration form for 2016. This is due to the changes that were made to the form.
Transport tax return for 2017: what has changed
One of the main changes in the declaration is the possibility of reflecting in it a tax benefit and/or deduction for owners of heavy trucks with a maximum weight of over 12 tons who make payments to. To do this, in section 2, line 280, indicate the deduction code 40200, and in line 290 - the deduction amount (clauses 5.26, 5.27 of Appendix No. 3 to the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@).
It was because of this amendment that taxpayers were allowed to use the new transport tax return for 2016, that is, in advance (Letter of the Federal Tax Service dated December 29, 2016 N PA-4-21/25455@). Indeed, during 2016, the majority of owners of such trucks had already made “Platonov” payments, but there was nowhere to indicate them in the old declaration form.
In addition, in Section 2, new lines 070 and 080 have appeared, where the date of registration of the vehicle and the date of termination of registration are indicated respectively (clauses 5.7, 5.8 of Appendix No. 3 to the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@ ). Using this information, tax authorities will always be able to check whether the taxpayer took into account the “15th” rule when determining the tax amount and whether he correctly calculated the number of full months of vehicle ownership (clause 3 of Article 362 of the Tax Code of the Russian Federation).
Also in the section, line 130 has been updated, which now reflects the year of manufacture of the car (clause 5.13 of Appendix No. 3 to the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@).
Filling out a declaration if there are several cars
If a taxpayer has several vehicles, the location of which is one subject of the Russian Federation, then for them (under certain conditions) it is possible to indicate the total amount of tax in the declaration in agreement with the tax authority of the region. But now it has been clarified that the “approval” of the tax authorities must be obtained before the onset of the tax period for which the declaration is being submitted (clause 5.1 of Appendix No. 3 to the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@).
In conclusion, we note that the updated 2017 transport tax return is not certified by a stamp. There is no “MP” mark on the title page of the new form.
The current legal regulation obliges all taxpayers to pay taxes on time and submit tax returns. This fully applies to transport tax.
At the end of 2019, some legislative changes were made, which approved a new form of transport tax declaration. Moreover, this sample must be used by taxpayers when drawing up a report for 2019, which must be submitted before 02/01/2018). But Federal Tax Service employees also note that in some cases this form can be used when presenting a report for 2019.
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The new sample for filling out a transport tax return for 2019 has a number of features, which are presented below.
Legal provisions
The main legal act regulating this area of legal relations is the Tax Code of the Russian Federation. And the sample for filling out a transport tax return was approved by the relevant order of the Federal Tax Service dated December 5, 2016.
This order approved:
- declaration form;
- format for its provision in electronic form;
- the procedure for filling it out.
After the adoption of this regulatory act, the order of the Federal Tax Service dated February 20, 2102, which adopted the previous form of transport tax declaration, lost its legal force.
According to this order, it comes into force after the expiration of 2 months from the date of its adoption and is subject to application for the tax period of the current year.
What has changed significantly
5 new lines have been added to the new sample for filling out a transport tax return. Because of this, some changes have been made to the line numbers. For example, lines 070 and 080 are filled in to reflect the date of registration and deregistration of the vehicle. It is these dates that determine who exactly must pay the transport tax: the seller or the buyer.
| Line 290 | It reflects information about the amount of damage that was caused to the road surface by a specific vehicle. This indicator is calculated using a special method. At the same time, enterprises are given the opportunity to reduce the amount of tax for cargo vehicles whose weight exceeds 20 tons. In this case, in line 280 you need to fill in a special deduction code - 40200. |
| Line 130 |
|
Sample of filling out a transport tax return:
Main details
Below are the main details of designing and filling out the transport tax declaration form for 2019.
Line order
The form of this document consists of a title page and 2 main sections. The title page must indicate the company's details. In this case, special attention should be paid to. When filling out a new form, you must indicate a new code according to OK029-2014.
The title page should be completed at the very beginning, and the second section is recommended to be completed before entering the data in the first section. A company may own several vehicles and, accordingly, draw up a separate section 2 for each of them. In line 020 you need to put the OKTMO code, according to which the company pays tax.
You also need to fill out:
- vehicle code (for example, code 510 00 is filled in for a passenger vehicle, and 520 01 for a truck);
- vehicle data indicated in the vehicle registration certificate (make, VIN, etc.);
- the date of registration of the car, as well as the day it was deregistered;
- tax base, mainly for many vehicles, this is the engine power;
- the period of use of the vehicle from the moment of its production;
- the number of months of use of the vehicle during the reporting period;
- the size of the taxpayer's share of ownership of the vehicle;
- tax rate and tax amount;
- information about the benefits provided to the taxpayer;
- information about tax deductions if data on a heavy-duty vehicle is filled in, etc.
The first section must be completed at the very end. It must indicate the amount of tax and advance payments. It is necessary to calculate the tax amount according to the results of the reporting period. This data must be entered in line 030. If the calculation results result in a negative value for the surcharge, then the data must be filled in in line 040.
Sequencing
The completed transport tax declaration form must meet certain requirements established by the tax service of the Russian Federation. All amounts must be indicated in rubles, while up to 50 kopecks do not need to be taken into account, and more than 50 kopecks are considered per ruble.
Correctors and similar substances must not be used when filling out the declaration. If an error was made, then the form must be filled out again. The declaration must be printed on one side of paper. When filling out the form, black, purple or blue ink can be used.
If one of the lines should not be filled in, a dash is placed in it. All characters must be in capital letters. Filling font: Courier New 16 – 18 point.
Who is responsible
The current legal regulation states that only enterprises must pay transport tax. In this case, the vehicle must belong to the company by right of ownership, i.e. be on the company's balance sheet.
In practice, there are cases when a company does not have its own vehicles. And in this case, many people have a question whether it is necessary to fill out a declaration. This type of tax is regional; accordingly, its size is established by the constituent entity of the Russian Federation. But basic laws are still adopted at the federal level.
The Tax Code states that those enterprises that own a vehicle must fill out the declaration. Accordingly, if the company does not have its own cars, then in this case the declaration is not filled out and is submitted to the tax service.
You also need to know that the declaration should be submitted in cases where the vehicle is recognized as an object of taxation. If the company fails to fulfill the obligation to submit a transport tax return, the company may be held liable.
The declaration must be submitted at the place of registration of the company. In this case, you need to indicate which was assigned to this enterprise. If the vehicle is operated by a separate division of the enterprise, then in this case it is necessary to indicate the checkpoint of the division.
A visual example of filling out a transport tax return for 2019
Each enterprise has one that deals with tax issues, including filling out declarations. The sample for filling out a transport tax return has recently been changed, and for many specialists some unclear points remain. That is why, before filling out this document, it is advisable to view an example of its design.
A completed version of the form can be found on various Internet portals dedicated to accounting issues, as well as in reference and legal systems.
Fines for violations
The transport tax return must be completed and submitted within the time limits provided for by the current tax legislation. Failure to fulfill this obligation may become the basis for bringing the offender to justice.
Even a few days of delay can result in a serious fine, the minimum amount of which is 1000 rubles. In this case, the amount of the imposed fine depends on the amount of transport tax that must be paid for the reporting period. The penalty percentage is 30% of the calculated tax amount.
