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Increase in transport tax. Transport tax (2018): changes Do you need to pay transport tax in

In 2018, there were quite a few changes in tax and accounting legislation. We reviewed all of them in. What changes have taken place regarding transport tax? You can learn about this from this article.

The following changes came into force in 2018:

• A new declaration form has come into effect;
• The increasing coefficient for expensive cars has decreased;
• The procedure for providing benefits to individuals has become simpler.

Let's look at each of these changes in more detail.

New declaration form

Let's look at the first change to car tax in 2018 - a new declaration form.

Before February 1, 2018, companies recognized as transport tax payers must submit a declaration for the past 2017 to the tax office. This will need to be done using a new form.

The taxpayer does not have to put his stamp on the new form. Also, in the updated form, the payer will be able to register a deduction or tax benefit for a transport facility that is registered in the Platon system.

In addition, if before the beginning of 2017 the taxpayer received consent from the tax service to indicate in the declaration the total amount of tax for all existing vehicles, in 2018 he will be able to exercise this right.

Reduced tax on expensive cars

Another change in the transport tax from 2018 was a reduction in the increasing coefficient for expensive cars. Thus, in November 2017, Federal Law No. 335 was put into effect, which, from January 1, 2018, reduced the increasing coefficient for calculating tax on cars with an average cost of 3 to 5 million rubles to a minimum value of 1.1, regardless from the age of the car.

To make it clearer, consider the table of changes in transport tax 2018:

As a result of the introduced amendments, the tax will be reduced by approximately 20-40%.

It is worth recalling that these coefficients are used only in relation to cars listed in the special. list.

Transport tax rates changes 2018 years were not affected. However, they can be adjusted by regional authorities, since the tax in question is regional.

To calculate transport tax, you can use ours, which has been updated to comply with changes in 2018.

Simplification of the procedure for providing benefits to individuals

Previously, in order to receive a transport tax benefit, a citizen had to submit to the tax service an application for benefits, as well as documents that could confirm the right to receive them. Starting from 2018, there is no requirement to submit supporting documentation; one application is sufficient.

In connection with this change in car tax in 2018, new application form for benefits. It is similar to a tax return. In any case, the structure and filling principle agree.

That is, since 2018, a payer entitled to receive a tax benefit has the right to choose one of two options:

• Submit to the tax office both an application for the benefit and documents confirming the right to receive it;
• Submit to the Federal Tax Service only an application for receipt, in which you indicate the details of the supporting documents.

Rumors about the abolition of the transport tax have not been confirmed, so vehicle owners will continue to pay the corresponding tax fees to the Russian state treasury. What will it be like new transport tax 2018 in Russia and what should Russians prepare for in the coming year?

Transport tax today is a mandatory payment, because it is approved by one of the federal laws of the Russian Federation. In connection with it, vehicle owners must make contributions to the state budget, and although the law on this is considered federal, its implementation is monitored by regional authorities, who determine many of its provisions. Sometimes representatives of regional authorities even exempt some vehicle owners from paying taxes, but, frankly speaking, over the past few years such cases have been extremely rare, because there is an acute shortage of finances in local budgets, and municipal representatives do not want to give up the source of their income.

The fact is that transport tax calculator 2018 in Russia suggests that the size of this payment depends on the power of the vehicle, and it is believed that the greater this parameter, the more you will have to pay. However, such a principle of calculation is a relic of the last century, because today the situation has changed radically, and now a powerful car drives on asphalt more carefully and accurately than a model whose engine cannot boast of power. Consequently, tax penalties should either be canceled or the system of their calculations revised (which is more likely today).

The abolition of tax payments would be too big a blow for the regional budget, Minin’s representatives say, because according to experts’ estimates, such sources bring about 146 billion rubles to the treasury annually. Finding an alternative to such a high amount of money is extremely difficult, especially during a crisis, so the likelihood of abolishing the transport tax today is extremely low.

Who can count on benefits?

The authorities are quite loyal to the citizens of their own country, therefore the law of the Russian Federation provides a number of benefits for certain types of vehicles, which can reduce the tax rate or even relieve the car owner from paying tax. Preferential categories of vehicles include motor boats with an engine power not exceeding 5 hp, as well as passenger cars that have been converted for a disabled driver and that were received under social programs (meaning only legal participation). Also transport tax benefits are provided for agricultural transport (hay trucks, machines that spray fertilizers, etc.) and cars that are officially listed as stolen (the owner may not pay for them, provided that the tax service employees provide the appropriate document).

However, car owners whose vehicles are simply being repaired due to severe damage must regularly transfer tax contributions to the treasury, because benefits do not apply to them. You can get rid of the tax only by deregistering the vehicle for the duration of the repair, but the procedure for registering it can later be more expensive, so you need to think carefully before making such a decision.

Separately, it is necessary to recall that the State Duma recently adopted a bill that exempts owners of large vehicles from paying this tax. The decision was made because members of the government decided that the financial burden on the owners of cars weighing more than 12,000 tons was already too great, and the budget was already receiving funds spent on purchasing fuel for them.

And in conclusion, it is worth saying that transport tax in Moscow 2018 will differ from the same payment in St. Petersburg or Krasnodar, because each region calculates it in accordance with individual coefficients, so there is no point in emulating other regions.

If the authorities nevertheless decide to cancel this payment, which is unlikely, then they will have to find a certain replacement for it, and today there are two alternative options. According to the first option, offered , and in accordance with the second - experts suggest focusing on the environmental friendliness of vehicles, that is, owners of less environmentally friendly cars will have to pay more than those people who own a vehicle equipped with an eco-friendly engine.

Today we will look at the transport tax for Moscow. Let's analyze the tax rates for payment of transport tax and find out what deadlines exist for paying the tax. We will also look at common mistakes when paying transport tax and answer the most common questions.

About transport tax

The transport tax began to be collected on the territory of the Russian Federation in 2003. The need to pay it is argued by the fact that vehicle owners cause harm to the environment and roads during their operation. For the same reasons the following were indicated:

• payments for negative impact on nature,
• toll,
• excise taxes on fuel and lubricants and car production.

This tax is regulated by Chapter 28 of the Tax Code of the Russian Federation, which states:

• list of taxable modes of transport,
• the procedure for calculating the tax base and the amount of tax to be transferred,
• level of rates (which local authorities should be guided by when approving rates for the region - the rates specified in the Tax Code of the Russian Federation and those established by local authorities should not differ more/less than 10 times),
• tax period for individuals and legal entities.

Federal laws have approved the rules for payment of transport tax by major taxpayers; there are separate procedures for them.

The jurisdiction of legislative authorities in various constituent entities of Russia includes:

• range of transport tax rates by region,
• reporting rules,
• deadlines for transferring funds to the subject’s budget,
• categories of citizens and organizations entitled to tax benefits.

Some regions have adopted laws according to which transport tax should not be paid by drivers of electric vehicles, and owners of cars with a hybrid engine (running simultaneously on gasoline and electricity) will be required to transfer to the regional budget exclusively the amounts calculated for “gasoline” horsepower of transport.

The following are subject to this tax:

• cars and trucks, buses, motorcycles;
• yachts, boats, towed vessels;
• airplanes, helicopters;
• other types of vehicles listed in Art. 358 of the Tax Code.

The tax period for transport tax is a calendar year.

The tax base is calculated based on the characteristics of the vehicle:

• for vehicles driven by an engine, the tax base is calculated based on its power (in horsepower),
• for machines whose power is indicated in kilowatts, each kW is equivalent to 1.3592 hp,
• for aircraft with jet engines, the tax base is calculated based on the number of kilograms of thrust,
• for towed vessels, the tax base is calculated on each registered ton of gross tonnage,
• Also, for some types of transport, the tax is calculated per vehicle unit.

Transport tax for Moscow: payment by individuals

For individuals and individual entrepreneurs, there is no need to independently calculate the amount of transport tax to be paid - tax officials will do this for them. These categories of transport owners only need to wait to receive letters notifying about the transfer of tax amount. The calculation results can be double-checked using a special program on the official website of the Federal Tax Service. If you do not agree with the amounts indicated in the notice, you can try to appeal them by visiting the tax office.

Individuals are also not required to submit any transport tax reports - they do not fill out declarations, unlike organizations. The tax amount is paid for the use of the vehicle over the past year (That is, for 2017, the tax will be transferred to the regional budget only in 2018).

Citizens are required to report the following situations to tax authorities:

• the car is listed as stolen (from the month the Federal Tax Service learns about the theft of the car, it will stop sending letters calculating the tax for transfer);
• sale of vehicles (tax will be levied on the former owner until the new driver goes through the process of registering a car with the traffic police in his name);
• purchase of a vehicle using borrowed funds from a banking institution (transport tax will be calculated from the date of registration of the vehicle with the traffic police).

You can pay transport tax using the service of the State Services website, or by non-cash payment through a banking institution. Remember that it is prohibited to transfer money to pay taxes from someone else’s bank card (to fulfill another person’s tax obligations). For example, a husband does not have the right to pay off his wife’s tax debt.

Transport tax for legal entities in Moscow

Legal entities calculate the amount of tax for the transport they use themselves. In addition, they are assigned the obligation to fill out tax return and entering data on the transfer of transport tax into accounting registers. If an error is discovered in a tax return that has already been submitted, the organization is obliged to recalculate the amount payable and submit an updated return, in which case it will most likely be able to avoid consequences.

From July 3, 2016 it became possible to reduce the amount of this tax on heavy trucks for 2016-2018. on the amount of funds transferred to the budget to compensate for damage caused to the road surface.

Organizations pay transport tax based on information from accounting registers. Moscow companies do not make advance payments throughout the year, and the transport tax itself is paid to the Moscow city budget once a year. Legal entities submit reports at the same time they make tax payments - no later than February 5 of the year following the reporting period. In case of transfer of too large an amount, the tax authorities, at the choice of the taxpayer company, will either offset the amount against future transport tax payments or return the excess money to the bank account.

Transport tax benefits in Moscow

Before considering the list of citizens and organizations entitled to partial or complete exemption from the transfer of transport tax amounts, let’s figure out which transport is not subject to this tax in any case:

• ships entered in the Russian International Register of Ships;
• transport involved in freight and passenger transportation (across the river or sea, as well as by air);
• offshore drilling vessels, platforms (floating and stationary);
• airplanes/helicopters operated by medical or sanitary services;
• machines used in agriculture for raising livestock or growing crops;
• rowing boats;
• bicycles, scooters, scooters, etc.

Table of transport tax rates for Moscow

Transport tax rates are approved in Moscow by calculating them based on engine power data, and the higher the power of the machine, the greater the amount of tax the taxpayer must pay to the budget. Motor power is measured in horsepower.

Deadlines for payment of transport tax in Moscow

There are the following deadlines for paying transport tax in Moscow:

Remember that since 2016, changes regarding the deadlines for paying this tax have come into force, and now the deadline for transferring funds is December 1, whereas previously citizens were required to make payments before October 1.

Legislative acts on the topic

Legislative acts are represented by the following documents:

Common mistakes

Mistake #1: The owner of a car registered in Moscow does not pay transport tax on the basis that after an accident he does not use the vehicle.

is a mandatory payment made by car owners, subject to transfer to the state treasury in accordance with the tax legislation of the Russian Federation. The Tax Code stipulates that the objects of taxation in this case are:

1. cars;
2. motorcycles;
3. scooters;
4. buses;
5. other self-propelled vehicles and mechanisms, etc. (Article 358 of the Tax Code of the Russian Federation).

The amount of this type of tax depends on the horsepower of the car. The calculation takes into account the number of hp indicated in the registration documents. Moreover, if the cost of the vehicle is above 3 million rubles, an increasing coefficient is established. According to the Tax Code, transport tax is classified as regional and is subject to credit to the appropriate budget. Funds received from taxpayers are used to develop road infrastructure (for example, road repairs). Tax legislation is constantly changing, so car owners are faced with the question: what will the transport tax be in 2018?

Innovations in the field of payment of transport tax

The pressing question today is: will the transport tax be abolished in 2018? There are proposals to replace the transport tax with an environmental fee. This idea is quite reasonable, as electric cars with minimal negative impact on the environment are currently becoming widespread. Calculating transport tax based on horsepower is considered irrational by many theorists and practitioners in the field of taxation. However, the transport tax makes a huge contribution to the budget, so its abolition is unlikely to happen, and many difficulties may arise with the environmental tax. For example, when conducting an environmental assessment to assess the harm that a car causes to the environment.

Many people wonder - Why can’t transport tax be replaced with excise taxes?? Indeed, excise taxes on fuel and payment of transport tax at first glance may seem like dual taxation, which is prohibited by law. The Federal Tax Service clarified this issue as follows: excise taxes are a federal tax, and transport taxes are a regional tax. Also, excise taxes are paid directly by producers and buyers of oil products, and transport tax is paid by the owner of the car. Therefore, these payments cannot be identified.

The procedure for calculating tax will not change, but the timing of payment of transport payments will be different. Now the deadlines will be different for certain categories of taxpayers. For example, legal entities will be required to pay tax before February 1, and as an additional obligation, an advance payment for the new tax payment is provided.

Transport tax in 2018 is due no later than December 1. If we talk about individuals, the payment is made on the basis of a notification from the tax authority. Taxpaying organizations are required to pay tax on the basis of a tax return.

Preferential conditions for paying taxes in 2018

The taxpayer must independently take care of providing him with a tax benefit. An individual is required to submit the relevant documents to the tax authority, which would confirm his right to the benefit.

The category of citizens entitled to benefits includes disabled people and pensioners. The transport tax for pensioners in 2018 depends primarily on regional legislation. For example, let's take Moscow. In the capital, pensioners are not included in the list of persons entitled to benefits when paying transport taxes. In Novosibirsk the situation is different. For example, if the vehicle’s power is no more than 150 hp, then a benefit is established equal to 20 percent of tax rates, etc.

The situation is different for car owners who are disabled. In the Russian Federation, there are three disability groups - 1, 2 and 3. The first group is exempt from paying transport tax. The second group in most constituent entities of the Russian Federation is also exempt from paying this type of payment. Some regional laws may establish a condition for tax exemption (for example, the car’s power is no more than 150 hp). Disabled people of the third group are exempt from paying transport fees or have discounts only if this is provided for by the legislation of the subject where the car is registered.

All car owners throughout 2017 were in a permanent state of uncertainty, awaiting information about changes in car tax in 2018. There have been rumors in many circles that such a tax will be abolished, or the rates will be radically changed. Have such fundamental changes occurred in the field of taxation of cars and how will the transport tax be calculated in 2018 with changes, further.

What is transport tax (TN)? From the very name it becomes clear that this is the payment that is charged to everyone who owns such a facility. According to the current Tax Code, it is paid by all those to whom cars are registered. In this case, the status of the person is not important: it is an individual or a legal entity.

In this regard, nothing has changed, and the change in car taxes in 2018 did not lead to a significant reduction in those entities that must pay it. Also, such amendments did not specifically affect the categories of vehicles for the ownership of which such a fee should be charged. True, some amendments have been made. But more on this a little later.

The amount of such payment is calculated in accordance with the law. The general algorithm is as follows: the base is multiplied by the tax rate established for a specific vehicle, as well as by the increasing factor, if it is provided in each specific case.

Conveniently, individuals do not calculate such a fee on their own, which relieves them of responsibility for incorrectly calculated and paid TN. The calculations are made by the Federal Tax Service itself based on the data provided to them by the state vehicle registration authority.

When determining the base itself, the following car indicators are taken into account:

• The power of the engine itself;
• Vehicle age. It is not the age of actual operation that is taken into account, but from the date of release;
• For air transport, thrust is also taken into account, and for water transport, capacity is also taken into account.

But such characteristics are taken into account when determining technical parameters, and the size of the increasing factor depends on the estimated cost of the vehicle and the year of its manufacture.

Also speaking about TN, it is important to note: such a fee is regional in nature, the rates are set by the regions, and not by the Government of the Russian Federation. Revenues should be accumulated in the regional budget and used to repair road surfaces and ensure road safety.

Features of payment and accrual with adopted amendments

TN must be entered by everyone without exception, regardless of whether the car is used or not. And it was precisely this calculation algorithm that disappointed many, since the car could simply be sitting in a garage, no longer in satisfactory technical condition, but you still need to pay for it.

Car owners were expecting that such wishes would be taken into account. But the transport tax changes from 2018 do not include gradation based on the use of the vehicle. Everyone has paid and will continue to pay.

Also, many hoped that on the issue of “2018 transport tax changes” the rates in the regions would level out and become more equal, but in fact no such amendments were adopted. But the increasing coefficients have changed.

Table - Transport tax 2018 changes, increasing the coefficient

Thus, the cost of the vehicle for which such an increasing indicator is used has not changed and starts from 3 million rubles. The amendments affected only vehicles whose estimated value is in the range from 3 to 5 million rubles.

It is important to note: such increasing criteria are not applied to all vehicles whose price exceeds 3 million. The list of such cars is constantly updated on the website of the Ministry of Industry and Trade.

The most interesting question arises: do the 2018 car tax changes provide benefits for specific payers? Oddly enough, yes. So, starting from 2018, owners of freight transport are exempt from TN. This law was adopted by the State Duma. The norm will apply to trucks weighing more than 12 tons. TN and owners of agricultural machinery are also exempt from enrollment in the regional budget. These measures are aimed at reducing the tax burden on this category of persons. Since owners of precisely these two categories have long been paying not only the TN itself, but also a fee for compensation for the damage they cause to the road surface.

Regarding benefits, it is impossible to say in general for the entire Russian Federation. Since the 2018 transport tax changes in Moscow will be one, and in St. Petersburg will be different. Each region can approve its own list of beneficiaries. But in general, benefits are provided for the preferential category for vehicles with low engine power - a maximum of 100 horsepower.

Procedure for filing a declaration

Regarding filing a declaration, nothing has changed for 2018. The calculation procedure for both ordinary citizens and enterprises remains the same. Thus, vehicle owners, as before, will receive notifications from the Federal Tax Service about the amount that will need to be paid. Companies, as before, have the authority to independently calculate such amounts, including in the context of advance payments.

The declaration form also remained unchanged.

Regarding payment deadlines, they remained unchanged. Transport tax 2018 changes did not affect the current and previous payment deadlines:

• For individuals – until December 1 of the following year for the reporting period. As a result, a person must pay TN for 2017 by the end of 2018;
• For companies, deadlines are set at the regional level, but not earlier than February 1 of the year following the reporting year.

As a result, adjustments and amendments to the TN issue can be presented in a table.

Table - Transport tax for 2018 changes

Bottom line: there will be no special adjustments for ordinary citizens in this matter. Everything is as it was: citizens will receive notifications and must pay it before December 1 of the next year. Companies will also not see any benefit except those who own farm and truck equipment.

Prospects for amendments

Many expected drastic amendments in 2018, but they never happened. But the question of what might still happen worries many. And then about the forecasts.

Many say, including in the State Duma, that it would be more expedient to replace the fuel tax with an excise tax, which all motorists already pay when purchasing gasoline. This fee should also be used for the development of highways. And this is quite logical.

Such proposals are justified by the fact that each driver will pay money in proportion to how often the car is driven and the roads are used. But in order for the TN to be abolished, the excise tax must be raised quite substantially, which will greatly increase the cost of fuel.

But for now these are just discussions. Maybe there will be some adjustments already in 2018, we just have to wait.