vehicle tax on expensive cars

From January 1, 2014, paragraph 2 of Art. 362 of the Tax Code of the Russian Federation was supplemented with provisions establishing, in particular, the following: when calculating the amount of tax in relation to certain categories of cars, a multiplying coefficient should be applied (paragraph 3 of the specified paragraph).

This coefficient is determined depending on the average cost of the car and the number of years that have passed since the year of its release. So, the amount of transport tax is multiplied:

By 1.5, 1.3 or 1.1 in relation to cars with an average cost of 3 to 5 million rubles, from the year of production of which no more than one, two or three years have passed, respectively (paragraphs 4, 5 and 6, paragraph 2 article 362 of the Tax Code of the Russian Federation);

2, if the average cost of a car is from 5 to 10 million rubles. and no more than five years have passed since the year of issue (paragraph 7, clause 2, article 362 of the Tax Code of the Russian Federation);

3, if from the year of manufacture of a vehicle worth from 10 to 15 million rubles. no more than 10 years have passed. This coefficient is also used in cases where the car was manufactured no more than 20 years ago and its average cost exceeds 15 million rubles. (paragraphs 8 and 9, paragraph 2, article 362 of the Tax Code of the Russian Federation).

Paragraph 10, paragraph 2, Art. 362 of the Tax Code of the Russian Federation, it is established that the indicated periods are calculated starting from the year of manufacture of the corresponding passenger car. It should be noted that this norm does not expressly stipulate whether the year of issue is taken into account when calculating the term. As the Ministry of Finance of Russia explained, when calculating the transport tax for the tax period of 2014 in relation to a passenger car of this year of manufacture, the "age" of the car is no more than one year (Letter dated 11.06. Federal Tax Service of Russia dated 07.07.2014 N BS-4-11 / [email protected]). Therefore, if the cost of a car is from 3 to 5 million rubles, the tax for 2014 on such a vehicle is calculated with a coefficient of 1.5 (paragraph 6, clause 2, article 362 of the Tax Code of the Russian Federation).

According to par. 11 p. 2 art. 362 of the Tax Code of the Russian Federation, the procedure for calculating the average cost of vehicles is determined by the Ministry of Industry and Trade of Russia. In addition, the said department is obliged to post annually on its official website a list of cars with an average cost of 3 million rubles or more, until March 1 inclusive.

Organizations calculate advance payments for transport tax for cars worth more than 3 million rubles. without boosting factors. These coefficients should be applied only when calculating the amount of tax for the tax period. This clarification of the Ministry of Finance of Russia (Letter of 04.11.2014 N 03-05-04-01 / 16508) was sent by the Federal Tax Service of Russia to lower tax authorities by Letter of 04.22.2014 N BS-4-11 / [email protected]"About the transport tax".

Note that now in the transport tax declaration it is necessary to indicate information about the increasing coefficient of the amount of tax that applies to a particular passenger car (Order of the Federal Tax Service of Russia dated April 25, 2014 N ММВ-7-11 / [email protected]"On Amendments to the Order of the Federal tax service dated 20.02.2012 N ММВ-7-11/ [email protected]").

New form and the procedure for filling out the transport tax declaration are applied starting from the submission of the declaration for the tax period of 2014. Reporting for the specified period must be submitted no later than February 2, 2015 (clause 7 of article 6.1, clause 1 of article 360, clause 3 of article 363.1 of the Tax Code of the Russian Federation).

From the name of the tax levy it is clear that it is paid by firms that own vehicles. This is a local, regional tax, and it is the local authorities who set the appropriate rate for it. Timely payment of the fee is necessary for all owners of transport - both individuals and legal entities. Chapter No. 28 of the Tax Code of the Russian Federation contains all the rules regarding the payment of a fee for transport. In this article, we'll show you how to calculate transport tax for legal entities, coefficients, terms in which money must be transferred, and so on.

The transport tax payers are the companies on which the vehicles are registered. That is, taxes are paid by companies on which a car or other transport is registered with the State traffic inspectorate. The obligation to transfer money to the state treasury remains in any case, even if the machine is not used for the direct needs of the company and does not generate income.

Typically, the tax is calculated from cars and trucks, as well as buses that are on the balance sheet of the company. But if the company is distinguished by a specific type of activity, it will also pay a fee from another type of transport, for example, water. A yacht club that owns boats, boats and yachts, and offers them for rent, has an obligation to the state to pay a fee.

We emphasize that only the companies that own the transport pay the fee. If the car park is rented and construction vehicles are leased, the obligation to pay the transport fee lies with the owner of the vehicles or equipment.

How to calculate and pay?

Compared with individuals who, at the end of the annual tax term a notice arrives about the need to pay the transport fee and its amount, legal entities are obliged to independently calculate the amount payable. The calculations made fit into the declaration, which must be submitted to the inspection at the place of registration of the LLC. Documents fixing the reporting on the transport fee from legal entities in the inspection are accepted no later than the first working day of February of the year following the reporting one. The tax, as we have already said, is local, which means that regional authorities can provide for the payment of preliminary (advance) payments. They are paid to the treasury on a quarterly basis, but it is not necessary to submit a declaration on them to the inspection.

Just like for ordinary citizens, for legal entities, the transport fee is calculated according to a simple formula: the tax base multiplied by the rate. Let's figure out where to get these indicators. The rate is set for a specific type of transport according to an important criterion - the power of its engine. The amount of tax is directly related to this indicator - the more powerful the transport, the higher the rate on it, and the tax - more. Engine power is found out in an elementary way - it is indicated in the transport passport (PTS).

The rate is not fixed for the whole country - each region has the right to change the value, making it less or more. But local authorities are somewhat limited in this matter, since they do not have the right to raise or lower the rate by more than ten times compared to the federal one. To find out at what rate the tax is calculated in a particular subject of the country, just go to the Internet or contact the tax office.

Increase or decrease factors can be added to the calculation formula. The multiplying factor (Kp) refers to expensive cars, the price of which is more than three million rubles. The coefficient also depends on the period of use of the car after its release - the older the "elite" car, the less the tax will increase.

For more information about transport tax and how to calculate it, read

Transport tax calculation for legal entities

We have already figured out that companies must calculate the amount of the fee themselves, without waiting for the Federal Tax Service to require them to provide a declaration. For each vehicle owned by the company, the tax is calculated separately. You need to know four things:

• tax rate;
• engine power;
• the time that the company owns the vehicle;
• whether it is necessary to apply reduction or increase factors.

Table 1. Examples of transport tax calculation

Video - Calculate and pay transport tax on a car

Calculation of advance payments

Tax base x tax rate x KP coefficient (if any) x Kv / 4 coefficient (number of quarters in a year).

Consider an example. Moscow LLC "Kvadrat" expects advance payment for a Honda car worth six hundred thousand rubles and with a capacity of one hundred and twenty-five horsepower. Since the Kp coefficient is not applicable, and the transport tax rate for Moscow is 25 rubles, the formula looks like this: (125 x 25 x 1) / 4 = 781 rubles.

Terms of payment of the transport fee

Regional authorities have the right to independently set the deadlines in which transport owners will transfer payments. But, according to Chapter No. 362 of the Tax Code of the Russian Federation, this period cannot be set earlier than the first working day of February (most often this is the first day of the month). Advance payments, as we have already figured out, come quarterly. But advance payments are optional for installation in regions. If the authorities do not require the tax to be paid four times a year, then the entire amount is paid in one lump sum.

Transport fee: changes

Since the beginning of 2016, a number of changes have taken place in Russia regarding the payment of vehicle tax for LLCs:

1. According to Chapter No. 362 of the Tax Code of the Russian Federation, the list of expensive cars posted on the website of the Ministry of Industry and Trade applies only to the period in which it is posted. For previous years, recalculation of the amount of the fee is not required.
2. The procedure for calculating the coefficient of ownership (Kv) was clarified according to the information that we indicated above (full months of ownership to the number of months in a year). Now a full month is accepted when the vehicle was purchased before the fifteenth day or deregistered after the fifteenth day.
3. Appeared for heavy vehicles tax deduction, the amount of which is equal to payments for damage caused to roads by heavy vehicles. Thus, the tax collection for "heavy trucks" can be reduced completely, to zero.

Summing up

LLCs that own vehicles registered with the traffic police are required to pay vehicle tax. The amount of tax is calculated independently by the accounting department of the company. Every year, before February 1, a declaration fixing the amount of tax must be submitted to the inspection. Documents must be submitted to the tax office where the payer is registered.

Regional features of transport tax calculation

The tax period for transport tax is a calendar year (Article 360 ​​of the Tax Code of the Russian Federation). Organizations can also set reporting periods(I, II and III quarters), after which it is necessary to calculate and pay advance payments for transport tax. As a rule, the legislative authorities of the constituent entities of the Russian Federation enjoy the right not to establish reporting periods. At the same time, such a norm is directly fixed in the relevant regional law. Otherwise, the reporting periods provided for by paragraph 2 of Article 360 ​​of the Tax Code of the Russian Federation are valid in the region, and penalties are charged for non-payment of tax at the end of the reporting period.

In contrast individuals, legal entities in all regions of the Russian Federation independently calculate the amount of transport tax to be transferred to the budget. The list of vehicles that are recognized as objects of transport tax is given in paragraph 1 of Article 358 of the Tax Code of the Russian Federation. It includes:

• ground (cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, snowmobiles, snowmobiles);
• air (airplanes, helicopters, etc.);
• water (motor ships, yachts, sailing vessels, boats, motor boats, jet skis, non-self-propelled (towed) vessels, etc.).

The list of objects that are not subject to transport tax is given in paragraph 2 of Article 358 of the Tax Code of the Russian Federation. In budgetary institutions, non-taxable objects, as a rule, include vehicles that:

• belong on the right of operational management to federal executive authorities, where military and (or) equivalent service is provided for by law;
• are wanted, subject to documentary confirmation of the fact of their theft (theft) by a certificate of theft issued by the internal affairs bodies.

Taxpayers submit to the tax authority the original certificate of theft (letter of the Federal Tax Service of Russia dated April 7, 2010 No. 3-3-07 / [email protected]). In this case, transport tax is not paid:

• from the month following the month of theft (letter of the Federal Tax Service of Russia for Moscow dated February 21, 2011 No. 16-15/015742);
• during the search period (the months of theft and return of the car are included in the period the vehicle is with the taxpayer).

Since the transport tax is regional, not only the reporting deadlines, but also the tax rates, as well as the procedure and terms for its payment are established by legislative acts of the constituent entities of the Russian Federation (Article 356 of the Tax Code of the Russian Federation). Also, legislative (representative) authorities in the regions may provide for special grounds for the application of such benefits.

Transport tax and advance payments on it are made by taxpayers to the budget at the location of vehicles (clause 1, article 363 of the Tax Code of the Russian Federation). The location of the vehicle is the place of its state registration, and in the absence of such, the location of the owner of the property (clause 5, article 83 of the Tax Code of the Russian Federation).

The amount of tax payable to the budget of the corresponding subject of the Russian Federation is determined for all vehicles located on the territory of this subject of the Russian Federation. The specifics of calculating the transport tax are set out in the Guidelines for the Application of Chapter 28 "Transport Tax" of Part Two of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxation of Russia dated April 9, 2003 No. BG-3-21 / 177 (hereinafter - the Guidelines for Transport Tax).

Change in the tax base for transport tax

Typical mistakes in calculating transport tax

The list of characteristic violations of the legislation on taxes and fees is published on the official website of the Federal Tax Service of Russia. In terms of calculating transport tax, typical errors are:

• non-calculation of tax due to concealment (incomplete reporting) of objects of taxation (vehicles);
• underestimation of the power of the vehicle when determining tax base;
• incorrect application of transport tax rates in accordance with the laws of the constituent entities of the Russian Federation, including in connection with incorrect determination of engine power (in accordance with the vehicle passport);
• violation of the procedure for calculating tax amounts and advance payments (incorrect tax rates, incorrect application of coefficients).

As the practice of inspections shows, accountants of institutions often erroneously do not charge vehicle tax:

• debited from the balance sheet, but not deregistered with the registration authority;
• not used on public roads, but registered with the relevant authorities.

According to the position of the Ministry of Finance of Russia, set out in letters dated April 9, 2010 No. 03-05-04-04 / 08, dated July 23, 2010 No. 03-05-05-04 / 16, vehicles that are not duly registered, including vehicles not registered for a legal entity, constituting the state (municipal) treasury.

Operations for accrual and payment of transport tax

Accounting for operations on the accrual and payment of transport tax (including advance tax payments) is carried out using account 0 30305 000 “Calculations on other payments to the budget” (clause 263 of Instruction No. 157n). For separate accounting of transport tax, an institution has the right, on the basis of paragraph 1 of Instruction No. 157n, to enter an additional analytical code in the synthetic account code 303 05. In accounting, calculations for the calculation and payment of transport tax are made out by the following entries:

At the same time, an entry is made on the off-balance sheet account 18 “Disposals Money from the institution's accounts.

Vehicle tax expenses budget institutions in accordance with the Application Guidelines budget classification of the Russian Federation (order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n) are referred to article 290 “Other expenses” of KOSGU.

Transport tax declaration 2015. Reporting for 2014

Starting from the reporting for 2014, the transport tax declaration form approved by the order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11 / [email protected], is valid as amended by the order of the Federal Tax Service of Russia dated April 25, 2014 No. MMV-7-11 / 254. In particular, on title page and section 1 of the declaration, the barcodes have changed: respectively from "05406012" to "05407019" and from "05406029" to "05407026". There are no other changes in these parts of the declaration (clause 1.2.1 of Order No. ММВ-7-11/254).

The main amendments were made to section 2 of the declaration (Appendix No. 1 to Order No. ММВ-7-11/254). This section reflects the indicators on the basis of which the transport tax is calculated. For example:

• type of vehicle and its characteristics;
• the number of years that have passed since the year of issue;
• number of months of ownership;
• tax benefits.

These and other amendments are highlighted for clarity in the appendix for example.

An example of filling out a transport tax declaration for 2014

The budget institution is located in the Moscow region. On the balance sheet is a VAZ-2115 passenger car with an engine power of 72 hp. The car was purchased in February 2014 and registered with the traffic police in the same month.

The year 2014 was marked by a number of significant changes in many basic taxes: on property, transport, VAT, etc. new order calculation, taking into account the increasing coefficient for expensive cars, the form of the declaration and the procedure for filling it out were also modified.

The transport tax in 2015 is calculated, declared and paid in accordance with the legislation of the Russian Federation, taking into account the changes made to the Tax Code of the Russian Federation in the previous year. In particular, in 2014, a multiplying factor was introduced for luxury cars worth over three million rubles. As a result, the form of the declaration and the procedure for filling it out were corrected. Also, for sole proprietorships and IPs equated to them, the payment deadline for vehicles (TC) was postponed one month ago. If earlier “physicists” were required to contribute funds to the budget for their transport no later than the first day of November, then from 2015 this period is set to October 01.

All persons are recognized as payers of the vehicle tax: legal entities, individuals, individual entrepreneurs any systems of taxation, on which vehicles (TC) subject to this payment are registered.

Since individual entrepreneurs and individuals pay auto tax on the basis of a notification sent by the Inspectorate, we will not particularly focus on this category of taxpayers, but we will indicate the features of the calculation and calculation of transport tax (TN) for legal entities.

This payment is regional, therefore, the funds from its payment go directly to the budget of the region of the Russian Federation, and legal regulation is carried out by the laws of the subjects, taking into account the provisions of the Tax Code. That is, the main features, such as the procedure, terms, payment benefits, each region determines for itself, but with one condition - innovations should not contradict the Tax Code of the Russian Federation.

The main condition for the calculation and payment of TN is the fact of state registration of the vehicle, regardless of the taxation regime and the actual use of the vehicle.

Legal entity on common system, "simplifiers" and "imputers" calculate and pay TN on a common basis, even if the car or other vehicle is not operated at all.

Thus, if a car and any other object recognized as subject to TN taxation is not used in the activities of the organization (it is in a garage, is being repaired or mothballed, turned into scrap as a result of an accident or written off from accounting, but not deregistered, etc.) n) the payment will have to be calculated from it in full. This position is confirmed by numerous letters from the financial department.

Also, the payment of tax is not made dependent on the chosen system of taxation. There is no exemption from paying TN on the simplified tax system and UTII.

Another feature of this property tax is the fact that the payment is paid by the person to whom the vehicle is registered, regardless of whether it is its owner.

So, in relation to a leasing agreement, disputes often arise about who is the tax payer: the lessor or the lessee:

On this issue, the Federal Tax Service gives an exhaustive answer in its letter:

What property must be taxed

The Code defines an exhaustive list of vehicles subject to taxation. It includes:

• Self-propelled vehicles (cars, motorcycles and scooters, buses, tractors, etc.);
• Caterpillar and pneumatic mechanisms;
• Water and air transport

With regard to trailers and semi-trailers, the legislator considers it possible not to pay tax.

The following vehicles are not subject to taxation:

The benefit, in the form of exemption from paying tax on a stolen vehicle, is applied only if the fact of theft is confirmed by official documents.

It is also worth noting that you will have to confirm the fact of theft every year, and not once.

The person to whom the stolen vehicle is registered can remove it from the register by submitting an application to the registration authorities. This possibility is reflected in the Rules for the registration of motor vehicles.

If an organization purchased a vehicle and did not register it (for example, it is used only on the territory of the organization, or purchased for further resale), then the taxpayer is also obliged to pay tax, despite the fact that the vehicle was not registered. The Supreme Arbitration Court of the Russian Federation came to this conclusion in its decision of 06/07/2012.

Other benefits for TN

Separate benefits for the transport payment may also be established by the laws of the subjects of the Russian Federation.

For example, the Law of the City of Moscow exempts organizations that provide passenger transportation services by urban passenger transport, as well as a number of individuals who are Heroes of the USSR and the Russian Federation, veterans of the Second World War and other military operations, disabled people, etc. from paying tax. A complete list of beneficiaries is established by Article 4 of this law.

Auto tax rates

TN rates are established by the relevant article of the Tax Code and the Law of the subject. The Code states that the rates reflected in Article 361 can be changed, both upwards and downwards, but not more than 10 times. Minimization is not subject to rates on cars with a capacity of not more than 150 hp.

In Moscow, the minimum rate for cars up to 100 hp. is 12 rubles, and the maximum (for cars over 250 hp) is 150 rubles.

How long does it take to file a tax return and pay taxes?

The tax period for TN is a calendar year, and the reporting - I, II, III quarters.

It is worth noting that the reporting periods, as well as the obligation to pay advances, can be canceled by the law of the region.

Moscow Law No. 33 does not provide for the obligation for the taxpayer to prepare calculations for advance payments and their payment.

The legal entity must submit the annual declaration and pay the tax no later than February 01, unless otherwise provided by the law of the subject.

For example: Moscow entrepreneurs report on tax until February 5 inclusive.

The payment amount is calculated by organizations independently for each vehicle at its location.

If a legal entity has several branches and transport is registered on them, then it must submit a declaration for each such branch.

An exception is made only for the largest taxpayers, who are required to report at the place of their registration.

The procedure for calculating the amount of payment and advances on it

The tax amount for 2015 is calculated using the formula:

The amount of tax payable at the end of the year is calculated taking into account advances calculated for each quarter (if this obligation is established by the law of the region):

Advances for each quarter are subject to calculation according to the formula:

Example #1

GreenGrass LLC has on its balance a Kia Soul passenger car used to deliver goods to customers. Transport is registered in Moscow, engine power (MD) is 124 hp. Tax rate - 25 rubles.

The amount of tax payable for 2015 will be 3,100 rubles. (124l.s*25rub.)

Since the Moscow Law does not provide for the calculation and payment of advances, the specified amount will be a payment to be paid to the budget.

Example #2

Logistic LLC owns 2 cars:

• In Moscow - NissanJuke (MD 178 hp) Rate - 50 rubles.
• In the city of Mytishchi, Moscow region - Chevrolet Lacetti (power - 95 hp) Rate - 10 rubles.

The amount of TN payable by NissanJuke will be 8,900 (178*50). Advances are not payable.

For Chevrolet Lacetti, the tax for 2015 will be 950 rubles. (95*10).

Advances - 713 rubles. (95 * 0.25 (1/4) * 10) * 3 (by number of quarters).

Excluding advances, the total amount to be paid to the budget for 2015 for this car is 237 rubles.

If within tax period The legal entity owned the vehicle for an incomplete year, but only a few months, then the calculation will be carried out according to the following formula:

It should be noted that the month of the beginning and termination of ownership of the vehicle is considered to be complete. Those. if the car was purchased on December 30, 2015, then the tax will need to be paid for one month of 2015. If the vehicle was purchased, for example, in September, and sold in October, then the calculation will be based on 2 months.

Example #3

Snegir LLC in Moscow on March 31, 2015 purchased and registered a Suzuki Grand Vitara car (power - 144 hp) and on April 14, 2015. sold him.

The company needs to contribute to the budget for 2015 the amount - 856 rubles. (144hp * 35 rubles * (2/12)).

The costs of TN can be attributed to the costs of "simplified" 15%.

You have to pay extra for a luxury car

From January 01, 2014, changes were made to the Tax Code of the Russian Federation regarding the calculation of payment for expensive cars. So, if the cost of a car exceeds 3 million, when determining the amount payable for the past year, the owner must apply the coefficient (K1) established by the Tax Code. This indicator is determined depending on the cost of the vehicle and the year of its release. The more expensive and newer the car, the higher it is. The list of cars falling under the luxury category is determined by the Ministry of Industry and Trade. This list is posted on the official website of the specified department.

Also, details about the features of paying TN for expensive cars are described in the following video:

Calculation using a multiplying factor

Example #4

In 2013, the organization purchased a BMW 640i (MD 320). The specified vehicle is included in the List and, in accordance with the Tax Code of the Russian Federation, the multiplying factor (K) is equal to (tenure period 2 years) 1.1.

The car is registered in Moscow. Accordingly, the organization does not calculate advances and does not pay.

The tax payable will be 52,800 rubles. (320*150*1.1)

An important point not reflected directly in tax code is that for advance payments (if their payment is provided for by the relevant law of the region), the multiplying coefficient is not applied. That is, they are calculated in the same way as for ordinary cars, and K1 is taken into account only when calculating the amount of tax for the year.

Example #5

In 2014, Prime LLC purchased and registered an Audi Q7 quattro car (MD 245 hp) in St. Petersburg. Ownership period - 1 year.

tax rate in accordance with the Law of St. Petersburg (link) - 75 rubles.

The payment amount at the end of 2015 is 23,888 rubles. (245*75*1.3).

Advance payments for three reporting quarters - 13,781 rubles. (245*75*0.25).

At the end of the year, Prime LLC needs to pay TN in the amount of 10,107 (23,888-13,781).

Considering the foregoing, we will designate the key features of the payment of tax on the vehicle:

• TN is paid by all legal entities, regardless of the taxation system: exemption from this tax when applying special regimes is not provided;
• The declaration and calculation of advance payments are made only by a legal entity, since individual entrepreneurs, under the tax legislation, are equated to individual entrepreneurs and pay tax upon notification sent by the Inspectorate;
• The basis for payment of the payment is the fact of state registration of the vehicle, and not actual ownership;
• The payment is calculated and paid to the budget for each vehicle at the place of its registration (with the exception of the largest taxpayers);
• The law of the constituent entity of the Russian Federation determines the rate, procedure, terms and benefits for paying tax.
• Since 2014, owners of luxury cars worth from 3 million rubles. are required to calculate the payment taking into account the increased coefficient.

Until February 1, 2016, companies must submit a transport tax declaration for 2015. In this article you will find recommendations for filling out the declaration, examples and a form.

Sample of filling out the declaration on transport tax for 2015. Section 2

IN line 020 the code according to OKTMO is indicated.

IN line 030- vehicle code. For a passenger car, code 51004 is set, for a truck - 52001 (see Appendix 5 for the procedure for filling out a declaration approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11 / 99).

IN line 040 machine identification number is required. It can be viewed in the TCP or car registration certificate. The same documents indicate the make and number of the car (registration plate) - they are indicated in lines 050 And 060 .

The tax base ( line 070) is the horsepower. These data are also indicated in the TCP and registration certificate.

IN line 080 The “OKEI tax base unit” for horsepower is set to 251 (see Appendix 6 to the Procedure for filling out a transport tax declaration).

On line 090 the ecological class is indicated. IN line 100- the number of years that have passed since the year of manufacture of the car. Lines 090 and 100 must be completed only if in your region the amount of tax depends on the emission class or age of the car. If not, then you need to put dashes in the lines.

IN line 110 you must enter the number of full months of ownership of the car. For example, you need to put 12 if you owned a car for a year. The months in which you register or deregister a vehicle are counted as full months.

IN line 120 the share of the company in the right to the car is indicated as a fraction. If the vehicle belongs only to her, then write "1----/1----".

IN line 130 the ownership ratio (Kv coefficient) is indicated - this is the number of months, in line 110, divided by 12. For example, if you owned a car for 10 months, then the Kv coefficient is 0.8333 (10 months : 12 months).

IN line 140 the tax rate that is valid in the region is indicated. Recall that rates may vary depending on engine power, gross tonnage, category of vehicles and year of manufacture.

IN line 250 you must specify the amount of transport tax payable.

2015 transport tax return for legal entities: Section 1

In section 1 of the transport tax declaration there are three identical blocks for amounts for different OKTMOs ( line 020). If all your cars are registered in the same municipality, then fill in one block. And if in different, but all these codes are in the department of one IFTS, then several.

IN line 021 transfer the amount from line 250 of section 2.

IN lines 023-027 indicate the advance payments that were accrued for the first, second and third quarters. Recall that advance payments in 2015 for expensive cars had to be calculated taking into account increasing coefficients.

Sample of filling out the declaration on transport tax for 2015. Section 1

• An example of filling out a transport tax declaration for 2015 (download in Excel)
• Transport tax declaration form (download in Excel)

Where to submit a transport tax return for 2015

Reporting must be submitted to the IFTS of the parent company or separate subdivision- depending on where the car is registered.

If the company changed its address and inspection during the year, you need to check the address in the TCP. If the address in the TCP has not changed, it is better to clarify the information in the previous inspection. If the transport tax card remains there, you will need to send the declaration to the old inspection. If not, then you need to submit a declaration to a new inspection. But you should check with the inspectors whether they received a card from the old IFTS, whether OKTMO has changed, etc.