In 2019, the deadline for submitting a transport tax return remained the same, but the format of the document itself has changed somewhat. Read in this article what the new transport tax return for legal entities looks like, how to fill it out correctly, and also what deadline it needs to be submitted.
Deadline for submitting a transport tax return in 2019
Legal entities are obliged provide a transport tax return to the tax authority:
- by place of registration (for taxpayers classified as the largest);
- at the location of the vehicle (for all others).
Clause 1 Art. 363.1 Tax Code of the Russian Federation:
At the end of the tax period, taxpayers-organizations submit a tax return to the tax authority at the location of the vehicles.
Clause 4 art. 363.1 Tax Code of the Russian Federation:
Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit tax returns to the tax authority at the place of registration as the largest taxpayers.
The document is sent no later than February 1 of the year following the completed tax period. According to clause 1 art. 360 Tax Code of the Russian Federation The tax period for transport tax is 1 calendar year. Therefore, the deadline for submitting transport tax for legal entities, for example, for 2017 is before February 1, 2018.
Clause 3 art. 363.1 Tax Code of the Russian Federation:
Tax returns are submitted by taxpayer organizations no later than February 1 of the year following the expired tax period.
Please note: If February 1st falls on a weekend, the deadline for submitting the declaration is postponed to the next business day.
Clause 7 art. 6.1 Tax Code of the Russian Federation:
In cases where the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.
The procedure for submitting the declaration and its structure
According to clause 2.6 of the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@ You can send the document to the tax office:
- personally or through a representative;
- by mail (with a description of the attachment);
- via the Internet (in the order specified in Order of the Ministry of Taxes and Taxes of the Russian Federation dated April 2, 2002 N BG-3-32/169).
note! If documents are sent by mail or via the Internet, the day of submission is considered the day of sending.
The transport tax declaration consists of 3 parts:
- Title page.
- Section 1(to be paid to the budget).
- Section 2(Calculation of the tax amount for each vehicle).
Detailed instructions for filling out each part of the document, taking into account changes, are described in Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@. Below we will outline the main points that need to be taken into account when filling out the declaration, and also describe what needs to be indicated on each page.
note: Declarations for 2019 must be submitted using a new form. What is the difference between the old and new document format, read below.
General rules for filling out a tax return
When filing a transport tax return, adhere to the following rules:
- fill out the document blue, purple or black ink;
- use only printed capital letters;
- fixes and bugs unacceptable;
- if you submit a declaration in paper form, print each page on a separate sheet. Do not staple sheets using products that damage the paper;
- indicate calculations in full rubles. Values less than 50 kopecks not indicated, 50 and more - rounded to the nearest ruble;
- each cell should contain only one character;
- all cells of the field where any indicator is missing must contain a dash. A dash is also placed if there are extra cells left in the field.
Transport tax return for 2018 - are there any differences in filling out compared to last year? Which form is used to prepare the 2018 return? How to fill lines 280 and 290? What are lines 070 and 080 for? The answers to these questions, as well as an example of filling out the declaration, are in this article.
Table of new lines in the transport tax return for 2017-2018
The transport tax declaration form was approved by order of the Ministry of Finance of Russia dated December 5, 2016 No. ММВ-7-21/668@. It is used to submit a transport tax return for 2018. For 2017, we reported on the same form - no changes were made to it.
It differs from the declaration of previous years by the presence of new lines in the structure:
When filling out the transport tax return for 2017-2018, please note that it contains:
- the entry of data is not confirmed by the company seal;
- the total amount of tax is reflected for all vehicles, the location of which is the territory of a constituent entity of the Russian Federation (by agreement with the tax authorities, received before the start of the tax period for transport tax);
- The tax is calculated taking into account the date of registration of the vehicle (before or after the 15th of the corresponding month).
Technology for filling lines 280 and 290
The indicated lines of the transport tax declaration for 2017-2018 have two filling schemes:
If you reflected numerical values in lines 280 and 290 (in 2017-2018 you paid for heavy vehicles), then in this regard, pay attention to filling out the declaration lines associated with them and other important nuances:
- in lines 023, 025 and 027, enter “0” (clause 4.5 of the Procedure, approved by order No. ММВ-7-21/668@);
- reduce the transport tax on payments for heavy vehicles if you paid the fee yourself and pay the tax yourself;
- reduce the calculated tax by the deduction reflected in line 290.
Before issuing a payment order for tax remittance, check the ratios:
- if TN ≤ NV → TN upl = 0 - do not issue a payment order;
This means that at the end of the year you do not have the obligation to pay transport tax (TN), if its amount is less than the tax deduction (TD) - the tax payable (TN deduction) is taken equal to 0.
- if TN > NV → TN upl = (TN - NV) - transfer this amount to the budget.
When making a payment, do not forget to check the KBK for transport tax.
The tax on the specified deduction can be reduced only for those heavy vehicles for which payments have been made to the system. The deduction does not apply to tax on other vehicles.
Purpose of lines 070 and 080
Using this information, tax authorities will be able to check whether you are correct:
- calculated the number of full months of vehicle ownership;
- took into account the “15th” rule.
This rule is described in paragraph 3 of Art. 362 of the Tax Code of the Russian Federation and is associated with the calculation of the vehicle ownership coefficient.
Find out from our publications whether you need to pay tax if you owned a vehicle:
- 1 day ;
- less than a month .
An example of filling out a transport tax return for 2018
Let's look at how to fill out a transport tax return, provided that two vehicles are listed on the balance sheet of Fantasia LLC (TIN 5017123456, KPP 501701001):
- Audi A6 Avant quattro passenger car (identification number УTH330700M1415145, registration plate - С285МА98, engine power - 249 hp, manufactured in 2017). Purchased on 08/27/2018.
- A truck with a carrying capacity of more than 12 tons (identification number XTU646008E2441447, brand - KamAZ-6460, registration plate - T182UE50, with an engine power of 400 hp, manufactured in 2011). The car was purchased on July 1, 2016. Registered in the Platon system. In 2018, the fee for compensation for damage to roads is 13,200 rubles.
Fantasia LLC operates in the Moscow region and is the sole owner of both vehicles.
The transport tax rate in 2018 in the Moscow region is:
- 150 rub. for 1 l. With. for the Audi A6 Avant quattro;
- 85 rub. for 1 l. With. for the KamAZ-6460 vehicle.
You can check what transport tax rates are established in your region in the article “Transport tax rates by region - table 2018-2019”.
The Audi A6 Avant quattro is included in the list of expensive cars; an increasing factor of 1.1 is applied in the calculation.
What to do if the car is expensive, but it is not on the list of the Ministry of Industry and Trade, see.
The annual amount of transport tax is:
- for the Audi A6 Avant quattro:
249 l. With. × 150 rub./l. With. × 1.1 × 0.3333 = 13,694 rubles,
1.1 is an increasing factor for expensive cars;
0.3333 is the ownership ratio, defined as the number of complete months of ownership (4 months) divided by the number of months in a year (12).
- for KamAZ vehicle:
400 l. With. × 85 rub./l. p.-13,200 = 20,800 rub.,
13,200 is the amount of tax deduction in the amount of the payment made for damage caused to roads.
The total amount of transport tax for 2018 is:
13,694 + 20,800 = 34,494 rubles.
Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ provides for the payment of advance tax payments.
The down payment for an entire quarter of ownership of the Audi A6 Avant quattro is:
13,694 / 4 = 3,424 rubles.
For the first and second quarters, advance payments are not paid, since the car was purchased only on August 27, 2018.
In the third quarter of 2018, the ownership coefficient is 0.3333 (Q = 1 month / 3 months). The advance payment, taking into account the ownership coefficient for the third quarter, will be: 3,424 × 0.3333 = 1,141 rubles.
The organization does not make advance payments for a KamAZ vehicle, since its maximum weight is over 12 tons (clause 2 of Article 363 of the Tax Code).
See how the transport tax return for 2018 should be filled out in the example considered:
Control ratios will help you independently detect errors associated with filling out a transport tax return.
Results
For 2017-2018, for reporting, use the new tax return form for transport tax, approved by Order of the Ministry of Finance of Russia dated December 5, 2016 No. ММВ-7-21/668@.
When filing a transport tax return for 2018, fill out lines 280 and 290 if you transferred payment for heavy goods. If you did not make heavy payments in 2018, cross out all the spaces on these lines. Line 070 “Date of vehicle registration” is required to be filled in by all taxpayers.
There is no need to put a stamp on the declaration, but the data on transport located in one subject of the Russian Federation can be combined.
For 2017 reporting, transport tax returns must be submitted on new forms. A new declaration form approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.
Let us explain in the table what has changed in it:
| Declaration indicators | New form | Old form |
|---|---|---|
| Title page | There is no print field | There is a printable field |
| Section 2 “Calculation of the tax amount for each vehicle” | Added lines: – 070 – vehicle registration date; – 080 – date of termination of registration of the vehicle (deregistration); – 130 – year of manufacture of the vehicle. |
In the previous form there were no such lines |
| Lines have appeared for deductions that are used by payers of contributions to the Platon system (owners of vehicles weighing over 12 tons). Line 280 shows the deduction code, and line 290 shows the deduction amount. |
What are the deadlines for submitting the transport declaration for 2017?
Article 363.1 of the Tax Code of the Russian Federation regulates the deadlines for submitting a transport tax return. Organizations submit reports on vehicles once a year. The deadline is February 1 of the following year. If the last day of the deadline falls on a weekend, it is shifted to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). However, since February 1 fell on a Thursday in 2018, the dates are not postponed. The declaration must be submitted to the Federal Tax Service no later than February 1, 2018.
Please note that the specified deadline for submitting a transport tax return is the same for all companies. There are no special rules or exceptions regarding when a transport tax return is submitted in the Tax Code of the Russian Federation. It is very convenient that the procedure for filling out a tax return for transport tax allows companies to choose how to submit it:
- personally or through a representative;
- by mail with a description of the attachment or by sending an electronic report.
If you choose postal services, the declaration is considered submitted on the day the postal item is sent. And when transmitted via TKS - the date the file was sent.
Submit your transport tax declaration to the same inspectorate where you pay the tax. That is, according to the location of vehicles (clause 1 of article 363, clause 1 of article 363.1 of the Tax Code of the Russian Federation).
Who exactly should report for 2017 in 2018
Legal entities (Article 363.1 of the Tax Code of the Russian Federation) on which vehicles are registered (Article 357 of the Tax Code of the Russian Federation) are required to submit a transport tax return for 2017. And not just any, but those that are recognized as taxable objects: cars, motorcycles, buses, yachts, boats, motor boats, etc. (see Article 358 of the Tax Code of the Russian Federation).
The same article provides a list of items whose registered rights do not oblige you to fill out a transport declaration for 2017, since these are not taxable items. For example, a stolen car or agricultural transport.
Should “physicists” report?
Unlike legal entities, a tax return for transport tax by individuals is not filled out and submitted (Clause 1, Article 362 of the Tax Code of the Russian Federation). Tax authorities themselves will calculate this tax to be paid based on data from the traffic police. Thus, for ordinary citizens, a transport tax declaration for individuals is replaced by a notification from the Federal Tax Service for the payment of transport tax. There is no need to download the transport tax return. By the way, you can check whether the inspectorate calculated the transport tax correctly using a special service on the official website of the Federal Tax Service. Exact link.
As for individual entrepreneurs, they are fully subject to the rules of reporting and payment of transport tax that apply to ordinary individuals. Even if the merchant uses the vehicle to make a profit. Thus, individual entrepreneurs do not submit a transport tax return for 2017, but pay the tax based on a notification from the Federal Tax Service.
Composition of the new transport declaration in 2018
The new transport tax return for 2017 for legal entities consists of a title page and two sections.
As we have already said, in the second section of the declaration for 2017. in which the tax amount for each vehicle is indicated, five lines appeared:
- in lines 070 and 080 you can now indicate when the vehicle was registered (with the State Traffic Inspectorate, Gostekhnadzor, etc.) and when it was deregistered;
- on line 130 – year of manufacture;
- lines 280 and 290 - code and deduction amount are filled in by payers of fees in the Platon system (owners of vehicles weighing over 12 tons).
Data about the car - identification number (VIN), make, registration number, registration date, year of manufacture, take from the title or registration certificate. Indicate the registration termination date (line 080) only for cars that you deregistered in the reporting year.
Filling out a new declaration form: examples and samples
Title page of the declaration
On the title page, indicate basic information about the organization and the declaration.
TIN and checkpoint
Please include these codes at the top of the title. If you are reporting on the location of a separate unit, indicate its checkpoint.
Correction number
Please indicate here:
- if you are submitting a report for the first time – “0–”;
- if you are specifying something that has already been submitted, the serial number of the report with corrections (“1–”, “2–”, etc.).
Taxable period
Enter code “34” in your transport tax return.
Reporting year
In this case, 2017 is the year for which reporting is submitted.
- In the “Submitted to the tax authority” field, enter the Federal Tax Service code;
- in the line “at the location (registration) (code)” put 260 if you are submitting a declaration at the place of registration of the organization, division, or vehicles. Code 213 means the largest taxpayers, and code 216 their legal successors.
Taxpayer
Here record the full name of the organization in accordance with the constituent documents.
OKVED
In this field, enter the code according to the All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2014 (NACE revision 2).
Section 1 of the declaration
After completing the title page, skip Section 1 and begin completing Section 2. Based on the information in this section, then complete Section 1.
Line 120
Fill out line 120 only if the tax rate depends on the number of years from the year of manufacture of the car.
Line 140 and 160
In line 140, indicate the number of full months of car ownership during the year, and in line 160 - the coefficient Kv. If you owned the car all year, put 12 in line 140, and 1 in line 160.
Enter the number of months of 2017 during which your organization owns a specific vehicle in line 140. Please note that full months include those in which the vehicle was registered before the 15th day (inclusive) and deregistered after the 15th day. Months in which the vehicle was owned for less than half a month are not taken into account. Divide the number of complete months of vehicle ownership by 12 to obtain the ownership coefficient, which is reported on line 160. This coefficient is rounded to four decimal places.
Line 150
In line 150, put 1/1 if the owner is the only one. Otherwise, it is indicated as a fraction (1/2, 1/3, etc.).
Line 180
Indicate the Kp coefficient (line 180) only for expensive cars.
Lines 190 and 300
In lines 190 and 300, indicate the calculated tax for the year.
Enter the amount of calculated tax on line 190. To do this, calculate it using the formula:
For vehicles that are completely exempt from tax, put a dash in line 300.
Lines 200 – 290
These lines are filled in by “beneficiaries”. Subjects of the Russian Federation have the right to exempt an organization from transport tax or reduce it for some vehicles. In this case, fill out lines 200-270.
When a vehicle falls under the benefit, line 200 indicates the number of full months of use of the benefit in 2017. To calculate the coefficient of use of the Kl benefit (line 210), the data on line 200 is divided by 12 months. The coefficient is rounded to four decimal places. The type of benefit and amount are deciphered in the lines:
- 220-230 – complete tax exemption;
- 240–250 – reduction of the tax amount;
- 260–270 – reduced tax rate.
If vehicle benefits are not established, dashes are placed in lines 220–270.
Section 1 of the declaration
By filling out section 2 for all vehicles, go to section. 1.
If you do not pay advance payments, in lines 021 and 030, indicate the total tax amount for all cars.
If you pay, indicate advance payments in lines 023 - 027, and in line 030 - tax payable at the end of the year.
The car has an engine power of 105 hp. With. was sold and deregistered on December 13, 2017. The car was produced in 2015 and registered on 10/21/2015. In the region there are advance payments, the tax rate is 35 rubles/l. With.
- During the year, the organization owned the car for 11 months from January to November.
- Advance payments for the 1st, 2nd and 3rd quarters – 919 rubles each. (1/4 x 105 hp x 35 RUR/hp).
- The coefficient Kv for calculating tax for the year is 0.9167 (11 months / 12 months).
- The calculated tax amount for 2017 is RUB 3,369. (105 hp x 35 rub/hp x 0.9167).
- The amount of tax payable for the year is 612 rubles. (3,369 rubles – 919 rubles – 919 rubles – 919 rubles).
All vehicle owners must submit a transport tax return for 2018 in 2019. Look at the detailed sample form, due date and the latest news about changes in the transport tax in Russia.
Important in this article:
Cancellation of transport tax 2019 in Russia
In 2019, companies pay transport tax on a car, regardless of how much the company uses the car. True, a proposal has been submitted to the State Duma to replace the transport tax with an environmental fee, which could become a replacement for the unpopular tax. In this case, the payment will depend on the extent to which the vehicle pollutes the environment, on engine power and operating time. But this proposal has many opponents, it is under active discussion and there is a lot of uncertainty with its adoption.
Therefore, talk about the abolition of transport taxes in Russia remains just talk for now. It is clear that, contrary to all expectations, the abolition of transport tax did not happen in Russia. Therefore, if a company owns a car, motorcycle or other vehicle, it is required to pay tax on it.
Changes in the Tax Code for transport tax in 2019
Now we are sharing with you the latest and most recent news - the transport tax will not be abolished in Russia in 2019, but there will be changes. First of all, this concerns the new transport tax declaration, the repeal of some provisions of the Tax Code of the Russian Federation regarding transfers for trucks over 12 tons, as well as new codes for types of vehicles. Now about everything in more detail.
New transport tax return
An updated transport tax declaration has appeared on the Unified Portal, where all tax legal acts are published, as of January 1, 2019. This measure is associated with the repeal of the provisions of Article 362 of the Tax Code of the Russian Federation and the introduction of new codes for types of vehicles. Actually, what exactly new awaits us:
- It will not be possible to deduct from the tax amount the payment for travel on public roads for heavy trucks (more than 12 tons) registered in the Platon system. This means that lines 280 and 290 of the transport tax declaration will obviously undergo some innovations or disappear completely;
- Enterprises will no longer be able to make advance payments for vehicles with a carrying capacity of more than 12 tons that are registered in the Platon system register;
- Codes of types of vehicles for the corresponding declaration are standardized in accordance with the orders of the tax inspectorate dated 03/19/2018 No. ММВ-7-21/151@ and dated 06/27/2018 No. ММВ-7-21/419@.
Changes in multiplying factors
To pay transport tax, it must first be correctly calculated. We remind you that since 2018, a new procedure for applying increasing coefficients for expensive passenger cars has been in effect. For details, please refer to the table:
Transport tax return form for 2018
For 2018, companies report for transport using a new declaration form. It was approved by Appendix 1 to the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@.
It will have a title page and two sections. The declaration now contains lines to indicate the months of registration and deregistration of vehicles. In addition, the new form of transport tax declaration takes into account changes in the Tax Code of the Russian Federation, according to which owners of heavy trucks will be able to reduce transport tax on payments to the Platon system.
The deadline for submitting the declaration for 2018 is in 2019
Companies submit transport tax returns once a year. The transport tax report for 2018 is due by February 1, 2019. There is no need to submit a declaration during 2019 for any other periods.
Composition of the transport tax return
The new transport tax return form for 2018 includes:
- Title page;
- Section 1 “Amount of transport tax payable to the budget”;
- Section 2 “Calculation of the amount of transport tax for each vehicle.”
If the number of employees of the organization exceeds one hundred people, then the declaration in 2019 is submitted electronically.
What has changed in the declaration
The transport tax return form for 2018 has undergone significant changes. All of them touched on the 2nd section of the declaration. In particular, five new lines were introduced, which immediately affected their numbering.
- Line 280 – a new deduction code is entered according to the Platon system 40200
- Line 290 – enter the amount of payment for damage to roads according to the “Platon” system
Sample transport tax return for 2018
How to fill out the cover page of the transport tax return
The title page of the transport tax declaration for 2018 indicates basic information about the organization and the reporting itself. Let's look at the fields in order.
TIN and checkpoint organization or separate division. Indicated at the top of the title page. In the last two cells of the TIN, dashes are added.
Count "Adjustment number". If you are filing an initial return, enter “0--”. If you are clarifying the data, please indicate the serial number of the correction. For example, "1--" if this is the first refinement; “2--” - for the second clarification. Etc.
Taxable period. Indicate the code of the tax period for which the declaration is being submitted. Namely: 34 - if the declaration is for the year; 50 - if the declaration for the last tax period of a reorganized or liquidated organization.
Tax period codes are given in Appendix No. 1 to the Procedure.
Count "Reporting year". Indicate the year for which the declaration is being submitted. That is, in the declaration for 2018, you need to put “2018” in this field.
Submitted to the tax authority. Enter the code of the tax office where the organization submits the declaration.
Column " By location" In this line put:
- 260 - if you submit a declaration on the location of vehicles;
- 213 - if the organization is the largest taxpayer;
- 216 - if the declaration is submitted by the legal successor of the organization, which is the largest taxpayer.
Declaration submission codes are given in Appendix No. 3 to the Procedure.
Column " Taxpayer" Indicate the full name of the organization in accordance with its constituent documents.
OKVED. The value of this indicator can be viewed in an extract from the Unified State Register of Legal Entities issued by the inspectorate, or determined independently according to the All-Russian Classifier of Types of Economic Activities.
Contact phone number. According to the changes regarding filling out the transport tax return in 2018, the telephone number must be indicated with the country and city code without spaces and without additional characters - quotation marks, brackets, dashes, etc.
Be sure to correctly indicate the number of sheets on your return, and remember that the count includes the actual number of pages.
An example of filling out the title page of a transport tax return for 2018
Sample of filling out section 1
At the top of this section there are also TIN and checkpoint organization or separate division. In the last two cells of the TIN, dashes are added.
The page contains three identical blocks with lines 020–040; they are needed to reflect amounts for different OKTMO in the event that an organization has several vehicles registered in different municipalities, but under the jurisdiction of the same tax office.
Then in section 1, blocks of lines 020–040 are filled in for each vehicle separately, indicating the corresponding OKTMO. Moreover, if vehicles are registered in more than three territories with different OKTMO, but all of them are under the jurisdiction of one tax office, add the required number of sheets of section 1.
Let's look at the assignment of the lines in order
Line 010. Here the BCC for transport tax is indicated.
Line 020. It contains the OKTMO code at the place of registration of the vehicle. The value can be taken from line 020 of section 2.
If several vehicles are registered in the same territory, OKTMO is indicated once.
Line 021. Designed to indicate the total tax amount for all vehicles with OKTMO specified in line 020. To obtain the indicator, add all amounts from lines 250 of all pages of section 2 with this OKTMO.
Lines 023–027. These lines indicate the amounts of advance payments accrued for payment for the 1st, 2nd and 3rd quarters of the reporting year, respectively.
Line 030. Intended for the amount of tax payable to the budget. If more advances were calculated than the calculated tax, a dash is placed in line 030 and the difference is indicated in line 040.
Line 040. This line is for the amount of tax to be reduced at the end of the year. And it is filled in, as we have already explained, if the difference between line 021 and lines 023–027 is negative.
An example of filling out section 1 of the transport tax return for 2018
We fill out section 2 of the transport tax declaration 3a 2018, sample filling
First of all, let us remind you that this section has undergone significant changes in the transport tax return in 2018 compared to 2017. Therefore, you need to pay special attention to it, because many lines familiar to experienced accountants have changed their meaning and numbering.
To make it easier to understand all the innovations in the transport tax return for 2018, we tried to provide a detailed example of how to fill it out with an example and explanations of the most difficult moments.
You need to know that this section is filled out for each vehicle separately.
Now let's look at the algorithm of your actions line by line.
Line 020. Indicate the appropriate OKTMO code.
Line 030. Enter the vehicle type code in accordance with the codes specified in Appendix No. 5 to the Procedure.
Line 040. Enter the vehicle identification number. This number is indicated in the state registration document (certificate).
Line 050. Indicate the make of the vehicle.
Line 060: Write down the registration plate of the vehicle. Look at the data in the state registration certificate.
Line 070. The date of registration of the vehicle is now indicated here. This is necessary in order to accurately determine who must pay tax for the month of purchase of the vehicle, the buyer or the supplier (seller).
Line 080. Indicate the date of deregistration. The purpose of this line is exactly the same as line 070.
Line 090. Indicate the tax base.
Line 100. You must specify the code of the unit of measurement of this tax base. It can be determined using Appendix No. 6 to the Procedure.
Line 110... The environmental class of the vehicle is indicated. To be completed only if differentiated tax rates are established for the vehicle, taking into account its environmental class.
Line 120. Indicate the period of use of the vehicle. Complete this line only if the vehicle has differentiated tax rates based on its useful life.
Line 130. We write the year of manufacture of the vehicle, we take this indicator from its registration certificate.
This information is necessary to correctly select the multiplying factor. In some regions, the vehicle tax rate also depends on the age of the car. In addition, a new line with the year of manufacture of the car gives tax authorities more opportunities to check the declaration. If the year of manufacture does not correspond to the rate, the inspectorate will request an explanation of the discrepancies in the declaration.
Also, from January 1, 2017, benefits were introduced for cars manufactured in 2013 and later. To monitor the benefit, tax inspectors also need to know the production date of the car.
Line 140. Enter the number of complete months of vehicle ownership in the reporting year. In this case, the month of registration and the month of deregistration of a vehicle are taken as separate, whole months.
The number of complete months is not difficult to determine. If the company registered the car before the 15th day, then this month must be taken into account in calculating the tax (paragraph 2, paragraph 3, article 362 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 15, 2016 No. 03-05-06-04/825). If after the 15th, then the company does not take this month into account in the calculation; it is taken into account by the supplier or car seller.
Likewise, if a company deregisters a vehicle up to the 15th month inclusive, then this month does not need to be counted. And if after the 15th, the month must be taken into account when calculating the transport tax.
For example. The company bought a car on June 10, 2018 and registered it with the traffic police on June 15. This means that the buyer will take June into account for the tax for the full month (paragraph 2, paragraph 3, article 362 of the Tax Code of the Russian Federation).
Line 150. Indicate the organization's share of ownership of the vehicle as a fraction. If there is one owner, there will be one. If there are several owners, then each of them owns a certain share (1/2, 1/3, etc.).
Line 160. Enter the vehicle utilization rate. Determine the coefficient as the ratio of complete months of vehicle ownership to 12 months. Specify the coefficient value as a decimal fraction accurate to ten thousandths according to the rules of mathematics.
Line 170. Enter the transport tax rate.
Line 180. Indicate the increasing factor if the cost of the car is more than 3 million rubles. and the tax on it must be calculated taking into account the increasing coefficient (clause 2 of Article 362 of the Tax Code of the Russian Federation).
Line 190. Calculate the tax amount using the formula:
Page 190 = Line 090 × Line 170 × Line 150 × Line 160 × Line 210
Line 200. In some constituent entities of the Russian Federation, regional benefits for transport tax have been established. For example, public organizations of disabled people registered in the Moscow region are exempt from paying tax (Part 2 of Article 7 of Law No. 151/2004-OZ of November 24, 2004). If your vehicle is a privileged vehicle, use this line to indicate the number of full months of benefit use in 2018.
Line 210. Calculate the benefit utilization rate using the formula: Line 210 = Page. 200: 12 months
Line 220. To be completed if your company is completely exempt from transport tax.
Line 230. Same as line 210.
Line 240. Filled in if the company reduces the tax.
Line 250. Same as line 210.
Line 260. Filled out by firms that use a preferential tax rate.
Line 270. Same as line 260.
Line 280. In line 280, enter the new deduction code for “Plato” 40200.
Line 290 - in this new line, companies will show payment for damage to roads according to the Platon system (Federal Law 07/03/2016 No. 249-FZ). By this fee, companies have the right to reduce the tax for trucks weighing over 12 tons (Clause 2 of Article 362 of the Tax Code of the Russian Federation).
Line 300. Enter the total amount to be paid to the budget.
Line 300 = line 190 – the amount of a particular benefit.
For example, if a company has benefits under the Platon system, then
line 300 = line 190 - line 290
An example of filling out section 2 of a transport tax return
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.