Transport tax declaration form. Completing a transport tax return. Download the completed sample. New transport tax declaration form

The transport tax declaration is a form that is filled out by organizations that have transport on their balance sheet. In the material you will find general rules for reporting, the deadlines for its submission and a sample filling for organizations.

Who is required to submit

Fill out the document of the organization - the owners of vehicles, which must transfer this fee in accordance with Chapter 28 of the Tax Code of the Russian Federation and the laws of the subjects of the federation.

The declaration is submitted to the tax authorities at the location of the vehicles (in accordance with paragraph 1 of Article 363.1 of the Tax Code of the Russian Federation) or at the place of registration of the largest taxpayer (in accordance with paragraph 4 of the same article).

The collection is regional, so the rates in the cities of Russia differ.

At the end of 2018, MPs are considering a bill to abolish the transport declaration. However, even if it is adopted, these changes will come into force only next year - so it is necessary to report for 2019 in any case.

Deadline

Submit transport tax returns for 2018 no later than February 1, 2019. If it coincides with a weekend, the due date is extended to the next business day. This year there will be no transfers: the deadline falls on Friday - 02/01/2019.

Transport tax declaration form

The form of the document, the format in electronic form and the procedure for filling out are approved by Order of the Federal Tax Service of Russia dated 05.12.2016 N ММВ-7-21 / [email protected].

According to this form, the tax return was provided for the first time for 2017. At the end you can download the current form.

Penalty for failure to submit a declaration

Legal entities that pay transport tax must submit reports in the form of declarations before February 1 of the year following the reporting year. Otherwise, the penalty will be 5% of the tax amount not paid on time for each full or partial month of delay in submitting the declaration.

The penalty cannot be:

• more than 30% of the amount not paid on time, subject to payment under a late declaration;
• less than 1000 rubles (clause 1 of article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 08/14/2015 N 03-02-08 / 47033).

Filling out a transport tax return in 2019: general rules

The document contains a title page and two sections: "Amount of tax payable to the budget" and "Calculation of the amount of tax for each vehicle."

It is more convenient to first draw up the title page, then the second section for each car, and only then summarize the total amount in the first section. In this order, we will tell you how to fill out a transport tax return for 2018. Example - with two t / t funds; if you have more of them, then first fill out the second section for each object of taxation, and then summarize the indicators in the first section.

A sample of filling out a transport tax declaration for 2018: step by step instructions

We will analyze the procedure for filling out a transport tax declaration in 2019 using a specific example.

Alfa LLC is registered in St. Petersburg, is engaged in the wholesale trade of flour and pasta, owns one Scania R420 truck - has owned it for 6 years. Local law in St. Petersburg establishes advance payments for this tax. However, in our case, the amounts of advances do not play a role, since they are not taken into account when paying tax on trucks (see Letter of the Ministry of Finance of the Russian Federation dated 01.26.2017 N 03-05-05-04 / 3747).

Step 1 - Cover Page

• At the top of the page, we indicate the TIN and KPP of the company, then they are automatically duplicated on each sheet of the declaration.
• The adjustment number when submitting the declaration for the first time is 000.
• The tax period code for a calendar year is 34. For the last tax period upon liquidation, it is 50.
• The year of the report is 2018.
• The tax office to which the declaration is submitted has a unique four-digit code, you can find it out by contacting the Federal Tax Service, or on the website of the Federal Tax Service: the first 2 digits are the region code, the second 2 digits are the code of the inspectorate itself. The declaration is submitted to the IFTS at the location of the cars, which the organization usually registers at its location. Or at the location of a separate subdivision - when registering vehicles (hereinafter referred to as the TS) by the subdivision. For example, the IFTS code No. 9 of the Central District of St. Petersburg.
• The taxpayer puts down the code at the place of registration, which depends on his status. Codes in Appendix No. 3 to the Filling Order:

Alfa LLC is a Russian company that is not the largest taxpayer. We put down the code 260.

• The name is entered in the longest field of the title page, skipping one cell between words.
• OKVED can be found using. Our example of filling out a transport tax declaration for 2018 is given for Alfa LLC, which sells wholesale flour and pasta, therefore the OKVED code is 46.38.23.
• Phone number.
• The number of pages in the declaration. Alpha LLC submits a declaration for this tax for 2018 on 3 sheets. But it will be easier to calculate them after the design of all sections.
• At the bottom of the title page, we write the full name of the taxpayer (director) or his representative, put the filing date and signature.

Step 2 - Section 2 for each vehicle separately

• 020 - OKTMO code, in the territory of which the car is registered. You can find the code, if you don't know it, on the website of the Federal Tax Service;
• 030 - code of the vehicle type, which are listed in Appendix No. 5 to the Procedure for filling out the declaration. In the example for Alpha LLC, 520 01 is indicated - for a truck. The table below lists the most commonly used codes:

• 040 - VIN - machine identification number;
• 050 - brand - indicate Scania R420;
• 060 - state registration number assigned to the car;
• 070 - the field is intended to indicate the date of registration of the vehicle - according to the documents;
• 080 - the line is filled in in case of deregistration. It is important to use registration documents in this case;
• 090 - tax base for transport tax for 2017. You can define it like this:
  • if the vehicle is equipped with an engine, then indicate the power in horsepower. In our example, this indicator is just used, and the sample declaration itself indicates 420 hp;
  • when filling out a report for an air vehicle, enter the passport static thrust of a jet engine (total thrust of all engines) in takeoff mode in kilograms of force or engine power of the vehicle in hp;
    owners of water non-self-propelled (towed) vehicles indicate the gross tonnage in registered tons, and self-propelled vehicles - engine power in hp;
  • if we are talking about water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of Art. 359 of the Tax Code of the Russian Federation, the tax base is defined as a unit of the vehicle, and in line 090 they put "1";
• 100 - look for codes of units of measurement of the tax base in Appendix No. 6 to the Procedure for filling out the declaration, in our case, indicators in horsepower - code 251;
• 110 - environmental class, if it is indicated in the certificate or TCP, in the example it is euro 3;
• 120 - how old the car is considered from the year following the release. The line is filled in if the rates are differentiated in the region depending on the age of the car. In other cases, you can put dashes. In St. Petersburg, rates for trucks are differentiated depending on their year of manufacture. Since the Scania car was produced in 1991, we fill in the line with the value 16 years;
• 130 is the year of issue. In our case, 1991;
• 140 is the number of completed months of car ownership. The full year is indicated by "12", as in the sample. Please note, if the vehicle was registered before the 15th day of the month inclusive or deregistered after the 15th day of the month, then this month must be considered as a full month of ownership;
• 150 - a field for those who own some share of the vehicle. Since Alfa LLC is the only owner of the truck, we fill in line 1/1 (clause 5.11.1 of the Procedure for filling out the declaration). If the company owns only half of the car, then it should write down 1/2;
• 160 - coefficient Kv is needed to calculate the amount of tax. Since Alfa LLC owned the car for the entire calendar year, we indicate "1". If the code is not complete, the Kv coefficient is calculated to the nearest ten-thousandth part according to the formula:

• 170 is the tax rate determined at the level of the subject of the federation. If you do not know the rate in your region, use the FTS service. In St. Petersburg, the rate for trucks with a capacity of more than 250 hp, from the year of production of which more than 5 years have passed, is 85 rubles (see Article 2 of the Law of St. );
• 180 - the increasing coefficient Kp is indicated when owning a car with an average cost of 3,000,000 rubles and depends on its year of manufacture (the coefficient varies from 1.1 to 3). Such machines are included in a special list (Information of the Ministry of Industry and Trade of Russia dated February 26, 2016). In other cases, you can put dashes;
• 190 - the amount of tax calculated for a truck. Formula for calculation:

or line by line

Row 190 = p. 090 x p. 170 x p. 150 x p. 160 x p. 180

Let's calculate the tax amount for our example:

• 200-270 - these lines are filled in if there are tax benefits, Alpha LLC has no benefits, so we put dashes. What codes can be, see the table:

• 280 - a field for organizations that have heavy vehicles registered in the Platon system. It should contain a deduction code - 40200. If the declaration is filled out for a passenger car, dashes are put;
• 290 - here we indicate the amount that the organization contributed to the account of the operator of the Platon system. If for some reason you don’t remember how much money you paid for damages, you can make a request for each vehicle through your personal account in the system. Alpha LLC paid a fee of 10,000 rubles;
• 300 - if neither benefits nor deductions are allowed, you can transfer the indicator from field 190 to this line. In our case, you need to calculate the final amount. These are indicators from page 190 - data from page 290. In figures, this is 25,700 rubles.

If the organization owns a car, the declaration must be filled out in the same way, but with slight differences. What exactly to pay attention to:

• vehicle type code - passenger car - 51000;
• the number of years that have passed since the year of manufacture does not need to be filled in, since rates for passenger cars in St. Petersburg are not differentiated depending on the age of the car.

Step 3 - Section 1

Completing section 1 of the transport tax declaration for 2018 is the last. The form provides 3 blocks of lines from 020 to 040 to reflect records for different OKTMO. If an organization pays tax on all cars for the same OKTMO, only one such block is filled out.

• 010 - BCC for the payment of transport tax. Current codes can be found;
• 020 - OKTMO code, according to which the tax is paid;
• 021 - the amount of transport tax. It can be taken from line 300 of section 2. If there are several vehicles, in field 021 you must enter the total amount of tax payable;
• 023,025 and 027 - fields for specifying quarterly advance payments. The calculation of advance payments is made according to the formula:

In our example, the Scania R420 is a heavy truck registered in the Platon system. In this case, the amount of advance payments for the transport tax takes the value "0", and if the declaration is filled out only for such a truck, then dashes can be put. Also, indicators are not filled in if advance payments are not provided for by regional legislation.

• 030 - the amount payable to the budget at the end of 2018. Calculated according to the formula:

In our case, the amount will be duplicated from line 021 of section 1 and line 300 of section 2.

Please note: if a negative value is obtained, it is entered in line 040 (without a minus). In this case, the tax at the end of the year is not paid, but the declaration is provided in any case.

When, how and who must file the 2016 transport tax return?

Having calculated the transport tax, all its payers are required to submit a transport tax declaration for 2016 using the unified form of the report submission form. When and how to file a tax return, we will analyze today.

When and how do we serve?

Each transport tax payer is obliged to fill out an appropriate declaration for all vehicles owned by him. The document must be submitted to the IFTS no later than February 1, 2017, as required by par. 1 p. 3 art. 363.1 of the Tax Code of the Russian Federation.

There are no restrictions in the law on the form in which information must be submitted. Therefore, you can send the document to the tax authorities by registered mail, bring it yourself or transfer it through a trustee, or do it in electronic format, following certain instructions.

By the way, with the Bukhsoft cloud accounting service, you have the opportunity to fill out a transport tax return online simply, quickly and accurately.

A few words about the declaration form

If you still decide to submit your reports on paper, make sure that the form is up to date. In particular, in the upper left corner of the title page there is a barcode, for 2016 its value is 0540 7019. In addition, in the upper right corner there is a KND code, for the form valid for 2016 this code is 1152004.

The form, both paper and electronic, the composition and procedure for filling out the 2016 transport tax declaration were approved by order of the Federal Tax Service of the Russian Federation dated February 20, 2012 No. ММВ-7-11 / 99.

The validity of this document expires on February 27, 2017, since the tax authorities issued a new order dated 05.12.2016 No. ММВ-7-21/ [email protected] who approved the updated declaration form. The order was published on the official legal resource on December 28, 2016 and will come into force two months after that moment. But, since the deadline for submitting information for the past year falls on February 1 of the current year, it will still be necessary to report for it in the old (current) form.

note. If you want to apply a tax deduction for payments to the Plato system for 2016, then file a tax return for transport tax using a new form. After all, only in it there are columns for accounting for this deduction. The tax authorities will accept such a declaration, in accordance with the recommendations of the Federal Tax Service of Russia in a letter dated December 29, 2016 No. PA-4-21 / [email protected], for all payers claiming a benefit "according to Plato".

You can find instructions on how to fill out sections of the declaration, as well as the features of this document, in the Buchsoft forum topic: “Transport tax declaration. Online."

Who is giving up?

Companies with any tax regime, whether they are OSN or simplistic, who own vehicles subject to the corresponding tax, in accordance with the provisions of Article 358 of the Tax Code of the Russian Federation, are required to file a transport tax declaration based on the results of the past calendar year.

But without having vehicles on the balance sheet, there is no need to hand over a “zero” document, as stated in Article 357 of the Tax Code of the Russian Federation.

Individual entrepreneurs do not have to fill out this declaration and submit it to the Tax Office.

In addition, this document is filled out exclusively by owners, so, being a car lessee, you do not pay transport tax, which means that you do not need to file a declaration on it. Things are somewhat different with a leasing agreement, according to which the taxpayer is the one on whose balance sheet the object of the leasing agreement is listed.

Another nuance that you should pay attention to is the question of where to submit "transport" declarations to separate divisions (SD) of the company, if any? Since the transport tax is classified as regional, and therefore generating budget income for a particular subject of the country (Article 14 of the Tax Code of the Russian Federation), isolated vehicles with vehicles registered at their location need to both pay tax to the IFTS at their place of registration and submit a declaration at the end of the tax period. In this case, the TIN of the company should be indicated in the document, and the KPP of the OP.

An updated form was put into effect in 2016 for reporting on transport tax to the Federal Tax Service (Order No. ММВ-7-21/ [email protected] from 05.12.16). The document has undergone some changes, and in connection with this, taxpayers have a question: How to fill out a transport tax return in 2018 in order to report for 2017 without errors and inaccuracies? The current regulations for the reflection of information are contained in the same Order that approved the new report form. Let's take a closer look at the rules for filling out the declaration, because very soon legal entities will have to submit information to the IFTS.

The procedure for filling out a tax return for transport tax - regulations

The obligation to file a TN declaration arises only for legal entities in the presence of taxable objects according to stat. 358. Companies that operate vehicles on a leasehold basis are not recognized as taxpayers - the ownership right must be registered in accordance with the established procedure with state bodies (Article 357 of the Tax Code). If the company does not have vehicles in the tax period, it is not required to submit empty "zero" reports.

The deadline for filing a declaration is set in paragraph 3 of Art. 363.1 of the Code. The single date cannot be changed by the regional authorities. Filling out the transport declaration for 2018 and submitting the report to the IFTS must be carried out no later than 02/01/19; for 2017 should be reported before 02/01/18. The form is submitted to the territorial branch of the IFTS at the address of the vehicle or the place of registration of the legal entity in the status of the largest taxpayer (clauses 1, 4 of article 363.1). There is no need to submit reports based on the results of the reporting quarters.

Starting from 2017, taxpayers should report on a new form: at the same time, it is allowed to fill out a transport tax declaration according to Order No. ММВ-7-21 / [email protected] already for 2016. Detailed rules for the correct reflection of information are also contained in this regulatory document. In order to draw up a report correctly and not face a refusal to accept documents, it is recommended that you carefully study the procedure for filling out a transport tax declaration in 2018. Let's consider the details.

How to fill out a vehicle tax return

The composition of the new declaration has not changed. As before, the document includes a title page and two sections. The first is intended to reflect the amounts of TN payable to the regional budget for the period (or to decrease), including advances already transferred during the year. The second is used to calculate the amount of tax, taking into account the tax base, interest rates, allowances and deductions. A separate section is drawn up for each object. 2, the total number of sheets with sec. 2 should be equal to the number of vehicles registered to the company.

The normative procedure for filling out a transport tax declaration consists of uniform requirements for submitting a document, as well as entering information into separate pages and sections - the title page, sections 1 and 2. In separate applications, the encoding of values ​​is given:

By periods of delivery - Appendix 1.

Types of reorganization / liquidation of a legal entity - Appendix 2.

The place of submission of the TN declaration to the Federal Tax Service Inspectorate - Appendix 3.

The method of filing a TN declaration - Appendix 4.

Types of vehicles - Appendix 5.

The code table is below. It is recommended to start filling out a tax return for transport tax with the formation of a title page. Then section 2 is compiled for each taxable object. At the very end, the data are summarized and the tax payable or reduced for the enterprise as a whole is calculated.

Instructions for filling out a transport tax declaration

In Appendix 3 to Order No. ММВ-7-21/ [email protected] a detailed procedure for the formation of a declaration on TN is given. Consider the rules for displaying information for each sheet separately. The algorithm is recommended to be used by all taxpayers in order to correctly compile the reporting form.

General requirements for filling out the declaration:

The document is formed based on the results of the tax period (calendar year).

Numerical indicators are reflected with rounding up to full rubles according to the rules of mathematics - values ​​up to 50 kopecks. not taken into account, rounded up.

Page numbering is done through the method, starting with page 0001 for the title page. The number is entered from left to right, the total number of completed pages is indicated on the title of the form.

It is forbidden to correct errors using various corrective means.

Duplex printing is not allowed.

When filling out the form manually, the use of blue, purple or black ink is allowed, the font is printed capital.

Each indicator has a separate field. The date is given in the format DD.MM.YYYY. All code, numeric and text values ​​are specified from left to right.

If any of the values ​​is missing, a dash is added to the line. For example, in the TIN field, the indicator is indicated as follows: “6164064075--”.

When forming a declaration using a computer, it is allowed not to put dashes, the font for use is Courier New in 16-18 p.

On the page with the OKTMO code, the value of the territory where TN is paid is filled in. The indicator is indicated in accordance with the All-Russian classification.

The format for submitting the document is “on paper” or electronic, by personal sending or through an authorized representative.

Note! If the declaration is submitted by the successor for the reorganized enterprise on the page with the code “at the location / registration”, the value 260 or 216 is indicated in accordance with the coding from Appendix No. 3. The TIN at the top of the page is given to the successor, and a separate field is allocated for the TIN of the reorganized company.

Title page - how to fill out:

The information indicated on the title of the form is taken from the registration documents of the legal entity. This is the TIN, KPP of the company in accordance with the tax registration certificate; according to the OP, the checkpoint of the unit is indicated according to the tax notice.

Adjustment number - when submitting the primary form, "0--" is entered, when providing clarifying information - the adjustment number from "1--", etc.

Tax period - the coding is given in Appendix No. 1. For the declaration for 2017, the value "34" is indicated.

Reporting year - the calendar year for which the form is submitted is given.

Code of the tax authority - the IFTS code is given according to the registration documents of the company.

Submission place code - is given according to the coding from Appendix No. 3.

The full name of the organization - is indicated according to the data of the constituent documentation.

OKVED code - the main code is indicated according to the All-Russian classification OK 029-2014.

Contact phone number - without spaces.

Number of sheets - indicates the total number of submitted pages.

Reliability of information - is confirmed by the head (code 1) or representative of the legal entity (code 2). Depending on who fills out and submits the documents, personal data (full name) is given, then the report is signed and dated. Information about the power of attorney (or other document confirming the authority) for the representative is indicated separately.

Section 1 - entering data line by line:

If the taxpayer owns vehicles registered in different regions (MOs) subordinate to one IFTS, one declaration is submitted, but the tax is calculated separately for each subject, indicating the corresponding OKTMO.

On page 010 - the current CSC is entered. When filling out the declaration for 2017, you must specify 18210604011021000110.

Further, the information is filled in blocks - in pages 020-040 it is required to enter data as follows: page 020 - OKTMO; page 021 - the calculated value of TN (the values ​​​​of page 300 are summarized for all submitted sheets of section 2); lines 023, 025, 027 - advances are indicated by quarters; line 030 - TN payable for the required OKTMO is displayed (the difference between lines 021 and lines 023, 025, 027 is calculated); page 040 - TN to decrease is indicated (calculated similarly to page 030, indicated when receiving a negative number without a minus sign).

Section 2 - filling in order:

This section is formed for each vehicle registered to the organization. The indicators are filled in line by line.

On page 020 - the OKTMO code corresponding to the location of the vehicle is entered.

According to page 030 - the required vehicle code is filled in according to Appendix No. 5.

On page 040 - the identification number of the vehicle is entered: for ground objects - this is VIN; for water vehicles - IMO; for air vehicles - the serial number of the vessel.

On page 050 - the brand of the vehicle is entered from the registration documents.

On page 060 - the registration mark of the object is entered.

On lines 070, 080 - data on the date of registration / deregistration of the vehicle in state bodies are entered.

On page 090 - the value of the tax base is filled in, determined in accordance with Art. 359 and local regulations. For cars - engine power in l. with.

On page 100 - the coding of the tax base according to Appendix No. 6 is given. For l. with. is the value "251".

On page 110 - the environmental class of the vehicle is entered (taken from the TCP).

On page 120 - the period of use of the vehicle is entered when establishing differentiated rates and is indicated in years.

On page 130 - the year of manufacture of the vehicle is entered.

On page 140 - indicates the number of full months of ownership of the object in a given period.

On page 150 - the share of the legal entity in the ownership of the vehicle is entered. For example, "1---------"/"1---------".

On page 160 - the calculated Ownership Factor is entered in the form of a fraction (accuracy to ten thousandths). It is defined as the quotient of dividing the number according to page 140 by the number of months in the tax period.

On page 170 - the rate of TN is given.

On page 180 - the multiplying factor is indicated.

According to page 190 - TN is calculated.

On pp. 200-290 - provides data on TN benefits and deductions.

On page 300 - the final amount of TN is indicated.

Completing the vehicle declaration - value codes:

An example of filling out a transport tax declaration

To submit data on TN for 2017, legal entities need to generate a declaration form with KND 1152004. The barcode on the document is 05408016. When filling out the declaration, be guided by the generally established procedure for entering data and the above algorithm for compiling sheets.

A sample of filling out a transport tax declaration - download the updated form.

The transport tax declaration for 2016 for legal entities must be submitted no later than February 1, 2017. Instructions for filling out a transport tax declaration are in the article.

Until February 1, 2017, a transport tax declaration for 2016 for legal entities is submitted. The form was approved by order of the Federal Tax Service dated February 20, 2012 No. MMV-7-11 / 99.

The report consists of three parts:

• title page;
• section 1, where the company specifies the tax payable;
• section 2, in which the organization deciphers the amount of tax for each car.

Let's talk about how to fill out section 2 first, and then section 1. We break the chronology on purpose, because without the tax data for each car, it is impossible to calculate the total amount due.

Transport tax declaration for 2016 for legal entities: section 2

So, you take on the report. In order not to be distracted in the process, see if you have a certificate of registration of the vehicle or title on hand. Without the data specified in these documents, the transport tax declaration for 2016 for legal entities is not filled out.

In addition, regions can establish differentiated tax rates, which depend on the category of the car, its age or environmental class. For example, in the Kabardino-Balkarian Republic, owners of a car older than 10 years old with an engine power of less than 100 horsepower do not pay tax - Law of the Kabardino-Balkarian Republic dated November 28, 2002 No. 83-RZ.

Lines 090 and 100 fill in only if in your region the amount of tax depends on the emission class or age of the car. In other cases, put dashes in these cells. On line 140, enter the tax rate that applies in your area.

How to calculate how many years have passed since the year of manufacture of the car, and fill in line 100? The answer is in paragraph 3 of Article 361 of the Tax Code of the Russian Federation and paragraph 5.10 of the Procedure for filling out the declaration. Do not include the year of issue. Start counting from January 1 of the next year, and end with the period for which you pay tax. For example, you calculate tax for 2016. The car was released in 2014. In line 100 of the declaration, put 2. 2 years have passed since the year of issue - 2015 and 2016.

On line 110 enter 12 if you have owned the car for a whole year. Did you put or remove it from the register during the year? Write down the number of months you have owned the car. From 2016, take the month of registration (deregistration) as a full month if the vehicle is registered before the 15th day (inclusive) or deregistered after the 15th day (clause 3 of article 362 of the Tax Code of the Russian Federation).

For example, on January 12, the company bought a car and registered it with the traffic police. Then the vehicle was used for another 8 months. And on October 20, he was removed from the register. October and January count in full. The company this year owned the car for 10 months.

Advice
Do not pay transport tax if the company has registered the car and deregistered it on the same day (letter of the Ministry of Finance of Russia dated August 24, 2016 No.

On line 120 Specify as a fraction the company's share in the right to the vehicle. If the organization is a sole proprietor, write "1----/1----".

Ownership ratio (Kv, line 130) is the number of months you entered on line 110 divided by 12. If the car has been owned for 10 months, then Q is 0.8333 (10 months : 12 months).

Owners of cars worth more than 3 million rubles. pay tax with a multiplier. The actual cost at which the company bought the car is not important for tax purposes. The list of expensive cars is determined by the Ministry of Industry and Trade. He publishes information on his website. The list of expensive cars for 2016 was published on February 26, 2016. The list must be used to calculate the tax in the year in which the document is published (clause 2, article 362 of the Tax Code of the Russian Federation).

On line 150 indicate the value of the multiplying coefficient from paragraph 2 of Article 362 of the Tax Code of the Russian Federation, if you find your car in the list of the Ministry of Industry and Trade (see the table below. - Note ed.).

Increasing coefficients for transport tax for expensive cars

The agency distributes cars into price groups based on age. Here, determine the age of the car, taking into account the year of manufacture. Such recommendations are given by both the Ministry of Finance and the Federal Tax Service (letters of the Ministry of Finance of Russia dated June 11, 2014 No. 03-05-04-01 / 28303, Federal Tax Service of Russia dated July 7, 2014 No. BS-4-11 / 13195). Previously, the tax authorities said that the year of issue should not be taken into account. That is, the company must count the years in the same way as when calculating differentiated rates (letter of the Federal Tax Service of Russia dated March 24, 2014 No. BS-4-11/5316). But soon the controllers changed their point of view.

Do not apply the multiplying factor if at the beginning of the year the maximum number of years from the year of issue has already expired (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05-04 / 1817). Let's say the Ministry of Industry and Trade classified your car in the price group of cars from 5 million to 10 million rubles. The year of manufacture of the vehicle is 2011. You calculate tax for 2016. By this time, 5 years have already passed since the year of issue (2011-2015). Therefore, consider the tax without taking into account increasing coefficients.

Example Calculation of transport tax on an expensive car that the company owned for less than a year

Calculate tax for 2016. The organization has a Mercedes-Benz ML 350 car on its balance sheet.

First, let's look at the coefficients.

The company owned the vehicle for less than a year. She bought a car in March 2016 and on March 3, 2016 registered it with the traffic police. So, in 2016, she used the car for 10 months (March-December). Q - 0.8333 (10 months : 12 months).

The Ministry of Industry and Trade classifies the Mercedes-Benz ML 350 as a car worth from 3 million to 5 million rubles. The year of manufacture of the vehicle is 2014. In 2016, 3 years have passed since the production of the car. The multiplying factor is 1.1.

The tax base is 231 horsepower (hp). The company is registered in Moscow. The tax rate for a car of this category is 75 rubles. for 1 hp

Let's move on to calculating the tax amount. It will be:
75 rub. × 231 HP × 0.8333 × 1.1 = 15,881 rubles.

Lines 170–240 filled out by organizations that have tax benefits. They are prescribed in their laws by regional authorities. To understand if your organization has benefits, use the service on the website of the Federal Tax Service "Reference information on rates and benefits for property taxes."

Important!
The transport tax is included in other expenses (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). If a company reduces the tax on payment for damage to roads, then only the difference is taken into account in the costs (letter of the Ministry of Finance of Russia dated September 6, 2016 No. 03-05-05-04 / 52171)

Declaration on transport tax for 2016 for legal entities: section 1

After you have completed the second section, proceed to the first. It has three identical blocks for amounts for different OKTMOs. 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 to third quarters. Some accountants are mistaken and write here not accrued, but paid amounts. But this is not true.

By the way, advances in 2016 for expensive cars had to be calculated taking into account increasing coefficients. If you suddenly made a mistake in the calculation and underpaid advances, then the inspectors will charge penalties on the amount of the arrears. But they are not entitled to fine for incomplete payment of advances.

Transport tax declaration for 2016 for legal entities (sample)

Transport tax declaration for 2016 for legal entities: where to submit

Submit the report to the IFTS of either the parent company or a separate division. It all depends on how the car is registered - for an organization or for an isolation.

Has your company changed its address and, accordingly, the IFTS during the year? Check which address is in the PTS. If you did not contact the traffic police and the address in the TCP remained the same, call the former IFTS. Most likely the transport tax card remained there. Check with tax authorities. You may have to send the declaration to the old inspection. This issue is resolved individually.

Is there a new address in the PTS? Then report to the current inspection. But first check with the inspectors if they received a card from the old IFTS. Has OKTMO changed because of the move? Fill out section 2 twice: calculate the tax separately for the new and for the old code, taking into account Kv (clause 5.1 of the Procedure for filling out the declaration). Send the report to the new IFTS.

New transport tax declaration form

On December 26, 2016, the Ministry of Justice registered a new transport tax declaration form. The new declaration was approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/ [email protected] It must be submitted with the reporting for 2017. Although the Federal Tax Service indicated that inspections would accept reporting in a new form now.

In the new declaration, companies will be able to reflect the amount of "toll" paid (line 290) and reduce the transport tax on them.

In section 2 "Calculation of the amount of tax for each vehicle", the lines "Date of registration of the vehicle", "Date of termination of registration of the vehicle" and "Year of manufacture of the vehicle" were added. The barcodes of the tax return sheets have also changed.

Call now: 8 800 222-18-27

Form of tax return for transport tax 2019. Download the form

Starting from the reporting for 2017, the transport tax declaration is submitted in a new form approved by order of the Federal Tax Service of Russia dated December 05, 2016 No. ММВ-7-21 / [email protected] as amended by the order of the Federal Tax Service of November 26, 2018 No. ММВ-7-21/ [email protected]

Tax return form for transport tax 2016. Download the form

Filling out the declaration form is carried out taking into account the Order of the Ministry of Finance of the Russian Federation of February 20, 2012 N ММВ-7-11 / 99 @ (as amended on April 25, 2014) “On approval of the form and format for submitting a tax declaration for transport tax in electronic form and the procedure its completion."

This declaration form for transport tax for 2016 is automatically filled in by the BukhSoft program!

The transport declaration for 2016 must be submitted to the inspection no later than February 1, 2017. As a general rule, it is necessary to report at the location of the company or a separate division (clause 24.3 of the Rules approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001), that is, exactly where the car is registered.

Formation of a transport tax declaration in electronic form

The format of the transport tax declaration was approved by order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21 / [email protected] The declaration for 2017 is submitted in accordance with the form and format approved by this order.

The BukhSoft program automatically fills in the tax declaration for transport tax according to the following rules:

The procedure for filling out the title page of the declaration

1. The title page of the declaration is filled in by the taxpayer, with the exception of the section "To be filled in by an employee of the tax authority".

2. When filling out the Title Page, indicate:

3. In the section of the Title Page "I confirm the accuracy and completeness of the information specified in this declaration" indicates:

4. The line "Name of the document confirming the powers of the taxpayer's representative" shall indicate the type of document confirming the powers of the taxpayer's representative.

5. The section "To be completed by an employee of the tax authority" contains information on the submission of the declaration:

The procedure for filling out Section 1 "Amount of tax payable to the budget" of the declaration

1. If a taxpayer has objects of taxation located on the territory of several municipalities, assigned to the jurisdiction of one tax authority in which the taxpayer was registered at the location of vehicles, one declaration shall be filled out.

2. Under line code 010, the budget classification code (hereinafter - BCC) is indicated in accordance with regulatory legal acts on budget classification, according to which the amount of transport tax specified in line with code 030 (or 040) is subject to payment (or refund).
Each block of lines with codes 020 - 040 indicates:

3. according to line code 020 - code according to OKTMO, according to which the amount of transport tax is payable;

4. by line code 021 - the calculated amount of transport tax payable to the budget for the tax period, which is formed as the sum of the values ​​​​by line code 300 of all submitted pages of Section 2 of the declaration with the corresponding OKTMO code.

5. The amount of the advance payment for transport tax after the first, second and third quarters of the current tax period is calculated as one fourth of the product of the relevant tax base and the tax rate (clause 2.1 of Article 362 of the Code), taking into account the coefficient determined as the ratio of the number of full months, during which this vehicle was registered for the taxpayer, to the number of calendar months in the tax (reporting) period (paragraph 3 of Article 362 of the Code), taking into account the increasing coefficient (paragraph 2 of Article 362 of the Code) and indicate, respectively:
- by line code 023 - the amount of advance payments for transport tax calculated for payment to the budget for the first quarter of the current year, in rubles;
- by line code 025 - the amount of the advance payment for transport tax, calculated to be paid to the budget for the second quarter of the current year, in rubles;
- by line code 027 - the amount of the advance payment for transport tax calculated for payment to the budget for the third quarter of the current year, in rubles.
According to line codes 023, 025, 027, the calculated amount of advance payments for transport tax in respect of a vehicle with a permitted maximum mass of more than 12 tons, registered in the register of vehicles of the toll collection system (hereinafter referred to as the register), takes the value "0".

6. according to line code 030 - the amount of transport tax calculated for payment to the budget, according to the taxpayer's data for the relevant OKTMO, in rubles.
The value on line 030 with the corresponding OKTMO is determined as the difference between the calculated amount of transport tax payable to the budget for the tax period, indicated on line 021, and the amounts of advance payments for transport tax calculated to be paid to the budget during the tax period, indicated by codes lines 023, 025 and 027 with the corresponding OKTMO, in rubles.
If the received amount takes a negative value, then a dash is put on line 030.

7. by line code 040 - the amount of transport tax calculated as a reduction based on the results of the tax period, determined as the difference between the calculated amount of transport tax payable to the budget for the tax period, indicated by line code 021, and the amounts of advance payments for transport tax, payable to the budget during the tax period, indicated by line codes 023, 025 and 027 with the corresponding OKTMO, in rubles.
If the received amount takes a negative value, then this value without the "-" sign is indicated on the line with code 040, and if it is positive, then a dash is put on the line with code 040.

The procedure for filling out Section 2 "Calculation of the tax amount for each vehicle" of the declaration

1. Section 2 is filled in by the taxpayer for each vehicle registered in accordance with the legislation of the Russian Federation. In the event of a change in the location of the organization and deregistration during the tax period of the vehicle in the territory under the jurisdiction of the tax authority, at the previous location of the organization, the declaration is submitted to the tax authority at the new location of the organization and registration of the vehicle. At the same time, section 2 of the declaration is submitted for each OKTMO, in the territory of which vehicles are registered (were registered) in the tax period for the taxpayer, taking into account the coefficient determined by the code of line 160 of the declaration.
If the legislation of a constituent entity of the Russian Federation provides for the transfer of transport tax to the regional budget without sending the amount of tax to the budgets of municipalities in accordance with the standards, one declaration can be filled out in relation to the total amount of transport tax in relation to all vehicles located on the territory of the constituent entity of the Russian Federation , payable to the budget of the subject of the Russian Federation, in agreement with the tax authority for this subject of the Russian Federation, received before the start of the tax period for which such a declaration is submitted. In this case, when filling out the declaration, the OKTMO code is indicated corresponding to the territory of the municipality subordinate to the tax authority at the place where the declaration was submitted.

2. According to the line code 020, the corresponding OKTMO code is indicated.

3. According to the line code 030, the code of the type of vehicle is indicated in accordance with Appendix No. 5 to this Procedure.

4. Line code 040 indicates the identification number of the vehicle according to the vehicle registration document. For land vehicles, the identification number is indicated - VIN, for water vehicles the identification number of the vessel is indicated - IMO, for air vehicles the serial (identification) number of the vessel is indicated.

5. Line code 050 indicates the brand of the vehicle in accordance with the document on the state registration of the vehicle.

6. According to the line code 060, the registration plate of the vehicle is indicated (for land vehicles, the state registration plate of the vehicle is indicated, for water vehicles, the registration number of the vessel is indicated, for air vehicles, the registration plate of the vessel is indicated).

7. The line code 070 indicates the date of registration of the vehicle in accordance with the document on the state registration of the vehicle.

8. Line code 080 indicates the date of termination of registration of the vehicle.
The date of termination of registration of the vehicle must correspond to the date of termination of registration of the vehicle (deregistration) received from the registration authority.

9. Line code 090 indicates the tax base, which is determined by:
- in relation to vehicles with engines, as the engine power of the vehicle in horsepower;
- in relation to air vehicles for which the jet engine thrust is determined - as the nameplate static thrust of a jet engine (total nameplate static thrust of all jet engines) of an air vehicle in takeoff mode under ground conditions in kilograms of force;
- in relation to water non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons.
For water and air vehicles, line with code 090 indicates the engine power of the vehicle in horsepower. If a vehicle has several engines, then the tax base for this vehicle is determined as the sum of the horsepower of these engines.
For water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of Article 359 of the Code, the tax base is determined as a vehicle unit. In this case, "1" is entered in the line with code 090.

10. Line code 100 indicates the code of the unit of measurement of the tax base in accordance with Appendix No. 6 to this Procedure.

11. Line code 110 indicates the environmental class of the vehicle.

12. Line code 120 indicates the period of use of the vehicle (this indicator is determined in calendar years from the year of manufacture of the vehicle and is indicated only in cases of establishing differentiated tax rates).
The number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year in calendar years, starting from the year following the year of manufacture of the vehicle.
For example, to calculate the transport tax for 2016 for a vehicle manufactured in 2008, the number of years that have passed since the year of manufacture of this vehicle will be 8 years (the period from 2009 to 2016).

13. Line code 130 indicates the year of manufacture (if any) of the vehicle, specified in the title documents for the vehicle.

14. The line code 140 indicates the number of full months of ownership of the vehicle in the reporting year, taking into account the provisions of paragraph 3 of Article 362 of the Code.

15. Under the code of line 160, the coefficient (Kv) is indicated, defined as the ratio of the number of full months indicated on line 140 to the number of calendar months in the tax period (reporting period), the value of the coefficient is indicated as a decimal fraction accurate to ten thousandths in accordance with paragraph 3 of Article 362 of the Code.

16. Line code 170 shall indicate the transport tax rate established by the law of the relevant subject of the Russian Federation at the location of the vehicle.

17. Line code 190 indicates the amount of calculated tax, the value of which is determined as the product of the tax base indicated in line with code 090, the tax rate indicated in line with code 170, the share in the right indicated in line with code 150, the coefficient indicated in line with code 160, and the multiplying factor indicated in line with code 180.

18. Line code 200 indicates the number of full months of using the tax benefit.

19. Under the line code 210, the coefficient Kl is indicated, which is determined as the ratio of the number of full months during which the tax benefit is provided to the number of calendar months in the tax period (reporting period). The value of the coefficient is indicated as a decimal fraction with an accuracy of ten thousandths.

20. According to the line code 220, the first field indicates the tax benefit code in the form of exemption from taxation on transport tax in accordance with Appendix No. 7 to this Procedure, in the second field - the basis for its use: article, paragraph and subparagraph of the law of the subject of the Russian Federation.
Line with code 220 is not filled in for tax benefits established by the law of a constituent entity of the Russian Federation in the form of a reduction in the amount of transport tax payable to the budget (code 20220) and in the form of a reduction in the tax rate of transport tax (code 20230).
When specifying the tax benefit code 30200, the second field on the grounds for applying the benefit is not filled in.
If, in accordance with paragraph three of Article 356 of the Code, the laws of the constituent entities of the Russian Federation at the location of vehicles provide for tax benefits, then the second field indicates the basis for their use: the number, paragraph and subparagraph of the article of the law of the constituent entity of the Russian Federation on transport tax, in accordance with which a corresponding tax benefit is provided (for each of the indicated positions, 4 familiarity spaces are allocated, while the second part of the indicator is filled from left to right and, if the attribute has less than four characters, free familiarity spaces to the left of the value are filled with zeros).
The value according to the line code 220 is filled in if a transport tax benefit is established.

21. Line code 230 indicates the amount of the tax benefit.
If a transport tax benefit is established in the form of a tax exemption, the amount of the tax benefit is calculated as the product of the tax base indicated in line with code 090, the tax rate indicated in line with code 170, the share in the right indicated in line with code 150, which increases the coefficient indicated in line with code 180 and the coefficient indicated in line with code 210.

Line code 230 = line code 090 x line code 170 x line code 150 x line code 180 x line code 210.

22. According to the line code 240, the first field shall indicate the tax benefit code in the form of a reduction in the amount of transport tax, the second field shall indicate the basis for its use: article, paragraph and subparagraph of the law of the subject of the Russian Federation.
The value for line code 240 is filled in if the laws of the constituent entities of the Russian Federation at the location of vehicles provide for tax benefits and grounds for their use by taxpayers in accordance with paragraph three of Article 356 of the Code. Codes of tax benefits are specified in Appendix No. 7 to this Procedure.

23. Line code 250 indicates the amount of the tax benefit in rubles.
If a transport tax benefit is established by the law of a constituent entity of the Russian Federation that reduces the calculated tax amount as a percentage (for example, the calculated tax amount is reduced by 50%), the amount of the tax benefit is calculated as the product of the tax base indicated in line with code 090 and the tax rate indicated in the line with code 170, the share in the right indicated in the line with code 150, the increasing coefficient indicated in the line with code 180, the coefficient indicated in the line with code 210, and the percentage that reduces the calculated amount of tax, divided by one hundred.

Line code 250 = line code 090 x line code 170 x line code 150 x line code 180 x line code 210 x (percentage reducing the calculated tax amount): 100.

24. According to the line code 260, the first field shall indicate the code of the tax benefit in the form of a reduction in the tax rate of the transport tax, the second field - the basis for its use: article, paragraph and subparagraph of the law of the subject of the Russian Federation.
The value in line with code 260 is filled in if the laws of the constituent entities of the Russian Federation at the location of vehicles provide for tax benefits and grounds for their use by taxpayers in accordance with paragraph three of Article 356 of the Code.

25. Line code 270 indicates the amount of the tax benefit, in rubles.
If a transport tax benefit is established by the law of a constituent entity of the Russian Federation in the form of a reduction in the tax rate, the amount of the tax benefit is calculated as the difference between the amount of tax calculated at the full tax rate and the amount of tax calculated at the reduced tax rate, multiplied by the share in the right specified in line with code 150, the multiplier indicated in the line with code 180, and the coefficient reflected in the line with code 210:

Line code 270 = line code 090 x (tax rate - reduced rate) / 100 x line code 150 x line code 180 x line code 210.

26. Under the line code 280, the tax deduction code for a vehicle with a permitted maximum mass of more than 12 tons, registered in the register, is indicated.

27. Under the line code 290, the amount of the tax deduction in rubles is indicated in respect of each vehicle with a permitted maximum mass of more than 12 tons, registered in the register.
If, when applying the tax deduction provided for in paragraph 2 of Article 362 of the Code, the amount of tax payable to the budget takes a negative value, the tax amount is assumed to be zero (paragraph 2 of Article 362 of the Code).
Line code 300 indicates the amount of transport tax calculated at the end of the tax period by taxpaying organizations in respect of each vehicle, payable to the budget, the value of which is determined as the difference between the values ​​of lines with codes 190 and 230 or the difference between the values ​​of lines with code 190 and the values ​​of lines with codes 250, 270.
If there is a tax deduction, the amount of calculated tax is reduced by the amount of the tax deduction indicated on line 290.

Line code 300 = line code 190 - line code 230 or;
Line code 300 = line code 190 - line code 250 - line code 270 or;
Line code 300 = line code 190 - line code 290 or;
Line code 300 = line code 190 - line code 250 - line code 270 - line code 290.

1. for an organization - TIN and KPP, which are assigned to the organization by the tax authority to which the declaration is submitted (features of indicating TIN and KPP for reorganized organizations in paragraph 2.9 of this Procedure).
   In the "TIN" field, for a Russian organization, the TIN is indicated in accordance with the certificate of registration of the Russian organization with the tax authority at its location, for a foreign organization operating in the territory of the Russian Federation - in accordance with the certificate of registration of a foreign organization in tax authority.
2. In the "KPP" field, for a Russian organization, the KPP is indicated in accordance with the certificate of registration of the Russian organization with the tax authority, for a foreign organization operating in the territory of the Russian Federation - in accordance with the certificate of registration of the foreign organization with the tax authority.
3. For a Russian organization, the checkpoint at the location of the separate subdivision of the checkpoint is indicated in accordance with the notice of registration of the Russian organization with the tax authority.
4. TIN and KPP for the largest taxpayers are indicated on the basis of a notice of registration with the tax authority of the organization as the largest taxpayer.
5. Correction number.
   When submitting a primary declaration to the tax authority, the "Adjustment number" field is filled in with "0--", when submitting an amended declaration, the adjustment number is indicated (for example, "1--", "2--" and so on).
6. The tax period for which the declaration is submitted.
   The codes defining the tax period are given in Appendix No. 1 to this Procedure.
7. The reporting year for which the declaration is submitted.
8. The code of the tax authority to which the declaration is submitted is indicated according to the documents on registration with the tax authority.
9. The codes for the place of submission of the transport tax declaration are given in Appendix No. 3 to this Procedure.
10. The full name of the organization corresponding to the name indicated in its constituent document (if there is a Latin transcription in the name, it is indicated).
11. Code of the type of economic activity of the taxpayer according to the All-Russian Classification of Economic Activities (OKVED) OK 029-2014 (NACE rev. 2).
12. The taxpayer's contact telephone number must consist of a country code, a locality code, a telephone number without signs or spaces. For example, "84950000000".
13. The number of pages on which the declaration is drawn up.
14. The number of sheets of supporting documents or their copies, including documents or their copies confirming the powers of the taxpayer's representative (in the case of submission of the declaration by the taxpayer's representative), attached to the declaration.
15. in case of confirmation of the reliability and completeness of the information in the declaration, the head of the taxpaying organization shall put "1"; in the case of confirmation of the reliability and completeness of the information by the representative of the taxpayer, "2" is affixed;
16. when submitting a declaration by a taxpayer, the line "last name, first name, patronymic in full" shall indicate line by line the full surname, first name, patronymic of the head of the organization. The personal signature of the head of the organization and the date of signing are affixed;
17. when submitting a declaration by a representative of a taxpayer - an individual, the line "last name, first name, patronymic in full" shall indicate line by line the full surname, first name, patronymic of the representative of the taxpayer. The personal signature of the representative of the taxpayer is affixed, the date of signing;
18. when submitting a declaration by a representative of a taxpayer - a legal entity, the line "last name, first name, patronymic in full" shall indicate line by line the full surname, first name, patronymic of an individual authorized in accordance with a document confirming the authority of a representative of a taxpayer - a legal entity to certify the accuracy and completeness of the information specified in declarations.
    The line "name of the organization - representative of the taxpayer" shall indicate the name of the legal entity - representative of the taxpayer. The signature of the person, information about which is indicated in the line "last name, first name, patronymic in full", of the legal entity - the representative of the taxpayer, and the date of signing are affixed.
19. The signature of the head of the organization or his representative and the date of signing are also affixed in section 1 of the declaration, including attachments to the declaration form, on the line "I confirm the accuracy and completeness of the information indicated on this page." The date of signing is filled in in accordance with clause 2.4 of this Procedure.

• the method of submitting the declaration - the code is indicated in accordance with Appendix No. 4 to this Procedure;
• number of pages of the declaration;
• the number of sheets of supporting documents or their copies attached to the declaration;
• date of submission of the declaration, filled in in accordance with paragraph 2.4 of this Procedure;
• number under which the declaration is registered;
• surname and initials of the name and patronymic of the employee of the tax authority who accepted the declaration;
• signature of the employee of the tax authority who accepted the declaration.

1. According to the line code 150, the taxpayer's share in the right to the vehicle is indicated (in the form of a correct simple fraction).
2. Line code 180 indicates the multiplying factor (Kp) established by paragraph 2 of Article 362 of the Code.