The modernization of transport tax benefits even before the discussion by parliamentarians raised many questions. Those who were dissatisfied said that the people of Yamal were going to be ripped off. "KS" found out who will actually pay the tax in a new way and what the region expects after the change in the district law.

So, from January 1, 2019, the rate transport tax for cars with a capacity of up to 100 horsepower inclusive will be 4.5 rubles, with a capacity of 100 to 150 inclusive - 7.35 rubles. This is only 30 percent of the rates that are set in the YNAO. In monetary terms, it turns out 450-1000 rubles - the amount for the year, more than which is now left at the gas station at a time.

As emphasized by the developers - the Department of Finance of the YNAO, and the deputies of the YNAO AP, preferential categories of citizens are provided. They will not pay tax for one car up to 150 or even up to 200 Horse power inclusive.

In the lives of many car owners, the law will not change anything at all. We are talking about the owners of iron horses with a capacity of over 150 to 250 horsepower, which, as now, will contribute tax amounts at current rates.

More than 25 rubles, from 75 to 100, will be the rate for owners of a car with a capacity of more than 250 horsepower. This increase is one and a half times less than the Tax Code of the Russian Federation allows. And it concerns 7,190 vehicles, of which more than six thousand are located in the Yamal cities.

For comparison: in 2017, there were 147,669 transport tax payers in the YNAO. At the same time, benefits were provided to 121,821 people.

As a result of the entire modernization of the transport tax, the YaNAO budget will receive 92 million rubles. This money will be enough to maintain for a year either all the roads in the Priuralsky and Shuryshkarsky districts, or the section from Korotchaevo to Novy Urengoy, or between Purovskoye and Purpe.

Optimization of benefits will allow Yamal to count on subsidies from the federal center. On the scales - 366 million rubles in the next three years.

Viktor Kazarin, First Deputy Chairman of the Legislative Assembly of the Yamal-Nenets Autonomous Okrug, stressed that the modernization of taxes is not a whim of the regional authorities, but an all-Russian trend.

As already reported by KS, the Ministry of Finance of the Russian Federation has developed a new approach to assessing tax expenses regions. It requires that support be targeted, consistent with the goals government programs or socio-economic policy of the region and brought a certain social and economic effect.

In Yamal, changes are taking place in a sparing mode.

The introduced rate (4.5) is not comparable to any similar rate established in other subjects, where this figure is much higher, - emphasized the first deputy chairman of the Yamalo-Nenets Autonomous Okrug.

Thus, the region retains the lowest tax burden on citizens - no more than 0.1 percent of annual income. For comparison: in Yugra it is 0.13 percent, in the Kurgan region - 1.33, in Chukotka - 0.2, in Moscow and St. Petersburg 0.42 and 0.8, respectively.

We add that the upgraded rates will be effective from next year, which means that car owners will pay them in 2020.

Vehicle Tax Calculator 2020

Transport tax calculator is a modern tax service that allows vehicle owners to independently calculate transport tax. The vehicle tax replaced the "toll" in 2003. The basic transport tax rates are enshrined in Article 361 of the Tax Code of the Russian Federation. For the calculation, you will need a special transport tax calculator in order to calculate the upcoming annual total expenses and check whether the tax amounts are correctly calculated in the written notifications of the Inspectorate of the Federal Tax Service of Russia.

Regional budgets are filled with transport tax and other obligatory payments. Previously listed in the budget cash, were spent for the direct designated purpose associated with the development of road infrastructure, construction and repair of roads. Today the subjects Russian Federation independently decide on the use of collected taxes. On our website, the user can quickly and free of charge calculate the transport tax on the calculator. The vehicle tax calculator contains current vehicle tax rates by region, as well as regularly updated information on benefits for vehicle owners. The transport tax calculator on our website is a free service that does not require any registration or creation of a personal account.

The calculation of the amount on the calculator is made taking into account:

• region of vehicle registration;
• types of vehicles depending on the category;
• a certain tax period for which the calculation is carried out;
• the number of full months of ownership of a car or other vehicle.

In addition to the programmed working fields, the transport calculator provides additional options. The user will have to independently enter the standard engine power, as well as select a specific make, model and year of manufacture of the car if its cost exceeds 3 million rubles. You won't need to select a multiplier for luxury cars because our tax calculator is based on basic information about the property. Vehicle tax rates in Moscow and St. Petersburg exceed base rates tax, enshrined in the Tax Code of the Russian Federation, ten times. In the southern regions of Russia, motorists pay the minimum amount. The final calculation is affected by the availability of special benefits for the car owner, reducing the amount of the obligation or even exempting them from payment.

The vehicles for which the mandatory payment is calculated on the calculator differ in key categories:

• cars, trucks or buses;
• non-self-propelled, as well as towed watercraft;
• motor boats, hydroscooters, jet skis and boats;
• two-wheeled and three-wheeled motorcycles, scooters;
• jet-powered aircraft, aircraft;
• mechanical self-propelled, caterpillar vehicles;
• sailing, motor vessels, yachts, other river and sea transport.

Benefits of the site Transport tax online

If it is important for a motorist to make an informed decision on the purchase of vehicles, then a transport calculator will come in handy as a reliable way to clarify the calculation of the tax burden in the future. We have made sure that the transport tax calculator gives the actual annual costs of payments to the budget. Our employees check the objectivity of the initial values ​​to guarantee the accuracy of the results issued for Russian districts, territories, regions and republics. To calculate the amount in the transport tax calculator, you need to enter the exact technical parameters of the car and the place of registration with the state. Our calculator is a proven vehicle tax calculation service.

Benefits of the Vehicle Tax Check Calculator:

• convenience and ease of use of an intuitive interface;
• calculation of the total costs of maintaining your own fleet;
• the ability to perform calculations for each vehicle;
• no need to enter personal information or payment details.

If you use a professional vehicle tax calculator, it is easier to make a decision to buy or sell a vehicle. Our universal calculator is useful for car enthusiasts who received a notification from the tax office at the end of the year, but are not sure about the legality of the applied rates and coefficients. An instant check of the transport tax will resolve doubts, as well as confirm or dispel suspicions about the illegality of claims from the tax authorities. We have created a special section on the site "Transport Tax Calculator" to take care of resolving misunderstandings, identifying errors and eliminating annoying miscalculations.

Vehicle tax rates in the Yamalo-Nenets Autonomous Okrug

For 2016 2017 2018 2019

FILES Download rate table at 2019 year in DOC format

Table note: values ​​are given in the Yamalo-Nenets Autonomous Okrug for 2016, 2017, 2018, 2019, 2020. Use the selector to select rates for a specific year. These rates are applied in the cities: Salekhard, Novy Urengoy, Noyabrsk, Nadym, Muravlenko, Gubkinsky, Labytnangi, Tarko-Sale and others settlements Yamalo-Nenets Autonomous Okrug.

More than 280,000 vehicles are registered in the Yamalo-Nenets Autonomous Okrug, and the number of transport tax payers exceeds 150,000 individuals and legal entities. The procedure for accrual, payment, and provision of benefits in relation to them in the region is regulated by Law No. 61-ZAO dated November 25, 2002.

Calculation and terms of tax payment for organizations

Taxpayers from among legal entities pay in equal installments throughout the year. These advance payments are transferred to the tax authority at the location of the vehicle no later than one month after the end of the reporting period (quarter). The organization has one more month to make the final payment at the end of the tax year - payment must be received before February 1.

Deadline for payment of transport tax for legal entities in 2019:

• for 2018- no later than the deadline for submission tax return(the deadline for filing a tax return is no later than February 1, 2019)
• for the 1st quarter of 2019– no later than April 30, 2019
• for the 2nd quarter of 2019 (6 months)– no later than July 31, 2019
• for the 3rd quarter of 2019 (9 months)– no later than October 31, 2019
• for the 4th quarter and all of 2019— no later than the deadline for filing a tax return (the deadline for filing a tax return is no later than February 1, 2020)

Rules and terms of tax payment for individuals

Citizens to calculate the tax payable on their own does not make sense. The tax authority, in which the individual is registered, will send a notification within the prescribed period. In this letter, information is recorded on the objects of taxation belonging to the citizen, the tax period, and the amount payable. According to the details given in the document, it is necessary to transfer the entire amount before December 1. In the event of a delay on the debt, penalties are charged in the amount of 1/300 of the refinancing rate daily.

Deadline for payment of transport tax for individuals in 2019:

• for 2018- no later than December 1, 2019
• for 2019- no later than December 1, 2020

Take into account: in accordance with paragraph 7 of Art. 6.1. If the last day of the term falls on a weekend, then the expiration day of the term is the next business day following it.

Benefits for legal entities

The following groups of legal entities are exempted from payment of transport tax:

• religious organizations (in relation to 1 car or boat, if the engine power is less than 100 hp);
• producers and processors of agricultural products;
• enterprises engaged in the cultivation and production of fish, as well as the processing of seafood;
• legal entities carrying out traditional economic activities.

Benefits for individuals

Citizens who are granted benefits in the YNAO:

• owners of motor scooters and motorcycles up to 35 hp;
• pensioners (as well as citizens whose age has reached the age required for granting a pension according to the rules applicable before 12/31/18) who own vehicles with engines no more powerful than 150 hp;
• one of the parents or guardians of minors, if the family brings up three or more children aged 18, or children aged 23 who are studying full-time educational programs;
• one of the parents or guardians of a disabled child;
• veterans of the Great Patriotic War and combat operations;
• individuals affected by radiation (after the Chernobyl accident, at the Mayak plant, during tests in Semipalatinsk).

Also, residents of the region pay 30% of the tax calculated according to current rate if the object of taxation is a passenger car with an engine no more powerful than 150 hp.

FILES

Article 1. General provisions

1. From January 1, 2003, introduce a transport tax on the territory of the Yamalo-Nenets Autonomous Okrug.

Article 2. Tax rates

(as amended by the YaNAO Law dated 25.09.2008 N 72-ZAO)

Establish transport tax rates on the territory of the Yamalo-Nenets Autonomous Okrug depending on engine power, jet engine thrust or gross tonnage of vehicles, categories of vehicles per one horsepower of vehicle engine power, one kilogram of jet engine thrust, one register ton vehicle or vehicle unit in the following dimensions:

Article 3. Procedure and terms for payment of transport tax

(as amended by the YaNAO Law dated 06.12.2005 N 97-ZAO)

1. Taxpayers - organizations pay advance payment at the end of each reporting period no later than the last day of the month following the expired reporting period.

(as amended by the Laws of the YNAO dated 09.11.2010 N 111-ZAO , dated 11.03.2016 N 8-CJSC)

2. The transport tax payable by taxpayers-organizations following the results of the tax period shall be paid no later than the deadline established for filing a tax return following the results of the tax period.

(as amended by the YaNAO Law dated 11.03.2016 N 8-CJSC)

3. No longer valid. - Law YaNAO dated October 27, 2014 No. 84-ZAO.

Article 4. Tax incentives

(as amended by the YaNAO Law dated 27.04.2011 N 39-CJSC)

1. The following are exempt from payment of transport tax:

1) has expired. - Law YaNAO dated 11/26/2018 N 91-ZAO ;

2) individuals - owners of snowmobiles, snowmobiles, boats, motor boats and other water vehicles with a capacity of up to 100 hp. with. (73.55 kW) inclusive;

3) religious organizations - in relation to one car with an engine power of up to 100 horsepower (up to 73.55 kW) inclusive or one motor boat with an engine power of up to 100 horsepower (up to 73.55 kW) inclusive;

4) organizations engaged in the production of agricultural products, their primary and subsequent (industrial) processing (including on leased fixed assets) in accordance with the list approved by the Government of the Russian Federation, and the sale of these products, provided that in the income from the sale of goods (works, services) the share of income from the sale of these products is at least 70 percent for the reporting (tax) period;

(clause 4 as amended by the Law of the YaNAO dated 11.03.2016 N 8-CJSC)

5) organizations engaged in fishing, fish farming, processing and canning of fish and seafood, if, based on the results of the reporting (tax) period, the proceeds from the cultivation, catching or processing of fish and seafood amount to 70 percent or more of the total proceeds from the sale of products (works) , services);

(as amended by the YaNAO Law dated 11.03.2016 N 8-CJSC)

6) organizations engaged in types of traditional economic activities, if the income received for the reporting (tax) period for the organization as a whole from this activity is 70 or more percent of the total amount of income;

(as amended by the Laws of the YNAO dated 30.09.2011 N 103-ZAO , dated 11.03.2016 N 8-CJSC)

7) individuals - owners of motorcycles and (or) scooters with engine power up to 35 hp. (25.74 kW) inclusive;

(Clause 7 was introduced by the YaNAO Law dated 30.09.2011 N 103-ZAO)

8) individuals who are pensioners - owners of trucks with an engine power of up to 150 hp. (110.33 kW) inclusive;

(Clause 8 was introduced by the YaNAO Law dated 30.09.2011 N 103-ZAO)

8-1) individuals who meet the conditions necessary for the appointment of a pension in accordance with the legislation of the Russian Federation in force on December 31, 2018 - owners of trucks with an engine power of up to 150 hp. (110.33 kW) inclusive;

(Clause 8-1 was introduced by the YaNAO Law dated 02.10.2018 N 61-ZAO)

8-2) individuals who are pensioners, as well as individuals who meet the conditions necessary for the appointment of a pension in accordance with the legislation of the Russian Federation in force as of December 31, 2018 - owners cars with engine power up to 150 horsepower (up to 110.33 kW) inclusive;

(Clause 8-2 was introduced by the YaNAO Law dated 11/26/2018 N 91-ZAO)

9) has expired. - Law YaNAO dated 01.11.2018 N 86-ZAO ;

10) one of the parents (adoptive parents), guardians (custodians), having in the family three or more children (relative, foster, wards) under the age of 18, children (relative, adoptive, wards) under the age of 23, mastering educational programs of basic general, secondary general and secondary vocational education, bachelor's programs, specialist's programs or master's programs for full-time education in educational organizations that carry out educational activities according to state-accredited educational programs, and not married;

(Clause 10 was introduced by the YaNAO Law dated 11/26/2018 N 91-ZAO)

11) disabled people of I, II, III disability groups;

(Clause 11 was introduced by the YaNAO Law dated 11/26/2018 N 91-ZAO)

12) one of the parents (adoptive parents), guardians (custodians) who has a disabled child in the family;

(Clause 12 was introduced by the YaNAO Law dated 11/26/2018 N 91-ZAO)

13) veterans and invalids of the Great Patriotic War, veterans and disabled combatants;

(Clause 13 was introduced by the YaNAO Law dated 11/26/2018 N 91-ZAO)

14) individuals entitled to receive social support in accordance with Law of the Russian Federation of May 15, 1991 N 1244-1 "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster", in accordance with Federal Law of November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of an accident in 1957 at the Mayak production association" and discharges of radioactive waste into the Techa River" and Federal Law No. 2-FZ of January 10, 2002 "On Social Guarantees for Citizens Exposed to Radiation as a Result of Nuclear Tests at the Semipalatinsk Test Site".

(Clause 14 was introduced by the YaNAO Law dated 11/26/2018 N 91-ZAO)

1-1. The taxpayers referred to in point 10 of paragraph 1 of this article are exempt from paying transport tax in respect of one passenger car with an engine power of up to 200 horsepower (up to 147.1 kW) inclusive.

The taxpayers specified in paragraphs 11-14 of part 1 of this article are exempt from paying transport tax in respect of one passenger car with an engine power of up to 150 horsepower (up to 110.33 kW) inclusive.

(Part 1-1 was introduced by the Law of the YNAO dated 11/26/2018 N 91-ZAO)

1-2. For individuals- owners of cars with engine power up to 150 horsepower (up to 110.33 kW) inclusive, tax rates are set at 30 percent of tax rates established by Article 2 of this Law.

(Part 1-2 was introduced by the Law of the YNAO dated 11/26/2018 N 91-ZAO)

2. Tax incentives to organizations provided for by part 1 of this article are provided subject to the submission by these organizations to the authorized executive body of state power of the Yamalo-Nenets Autonomous Okrug of information to assess the effectiveness of tax incentives for taxable period, as well as information on the amounts of funds released in connection with the application of tax incentives, in accordance with the procedure and form established by the resolution of the Government of the Yamalo-Nenets Autonomous District.

(as amended by the Laws of the YNAO dated 11.03.2016 N 8-CJSC , dated 11/26/2018 N 91-ZAO)

Article 5. Deleted

Article 6 Entry into force

1. This Law shall enter into force one month after its official publication, but not earlier than January 1, 2003.

Law of the Yamalo-Nenets Autonomous Okrug of March 19, 1996 N 13 "On the Territorial Road Fund of the Yamalo-Nenets Autonomous Okrug" ("Krasny Sever", 1996, August, N 117 (a), special issue; "Vedomosti State Duma Yamalo-Nenets Autonomous District", 1996, March, No. 2);

Law of the Yamalo-Nenets Autonomous Okrug of May 13, 1996 N 16 "On Amendments and Additions to the Law of the Yamalo-Nenets Autonomous Okrug "On the Territorial Road Fund of the Yamalo-Nenets Autonomous Okrug"("Krasny Sever", 1996, August, N 117 (a), special issue; "Vedomosti of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1997, May, N 4);

Law of the Yamalo-Nenets Autonomous Okrug of July 4, 1996 N 24 "On Amending Clause 2 of Article 4 of the Law of the Yamalo-Nenets Autonomous Okrug "On the Territorial Road Fund of the Yamalo-Nenets Autonomous Okrug"("Krasny Sever", 1996, August, N 117 (a), special issue; "Vedomosti of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1996, September, N 6-7);

Law of the Yamalo-Nenets Autonomous Okrug of February 10, 1997 N 2 "On amendments and additions to the Law of the Yamalo-Nenets Autonomous Okrug of 19.03.96 N 13 "On the territorial road fund of the Yamalo-Nenets Autonomous Okrug"("Red North", 1997, March, special issue; "Vedomosti of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1997, January, No. 1);

Law of the Yamalo-Nenets Autonomous Okrug of April 24, 1997 N 19 "On Amendments and Additions to the Law of the Yamalo-Nenets Autonomous Okrug "On the Territorial Road Fund of the Yamalo-Nenets Autonomous Okrug"("Red North", 1997, May, special issue; "Vedomosti of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1997, April, No. 3);

Law of the Yamalo-Nenets Autonomous Okrug of October 14, 1997 N 43 "On Amendments and Additions to the Law of the Yamalo-Nenets Autonomous Okrug "On the Territorial Road Fund of the Yamalo-Nenets Autonomous Okrug"("Red North", 1997, October 30, special issue; "Vedomosti of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1997, October, No. 6);

Law of the Yamalo-Nenets Autonomous Okrug of October 6, 1998 N 43-ZAO "On Amending the Law of the Yamalo-Nenets Autonomous Okrug of October 14, 1997 N 43 "On Amending and Additions to the Law of the Yamalo-Nenets Autonomous Okrug "On the Territorial Road Fund Yamalo-Nenets Autonomous Okrug" ("Krasny Sever", 1998, October 29, special issue; "Vedomosti of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1998, September, N 7/2);

Law of the Yamalo-Nenets Autonomous Okrug of November 28, 2000 N 41-ZAO "On Amendments to the Law of the Yamalo-Nenets Autonomous Okrug "On the Territorial Road Fund of the Yamalo-Nenets Autonomous Okrug"("Krasny Sever", 2000, November 30, N 130; "Vedomosti of the State Duma of the Yamalo-Nenets Autonomous Okrug", 2000, November, N 10-11);

Law of the Yamalo-Nenets Autonomous Okrug of March 11, 2001 N 20-ZAO "On Amendments and Additions to the Law of the Yamalo-Nenets Autonomous Okrug "On the Territorial Road Fund of the Yamalo-Nenets Autonomous Okrug"("Krasny Sever", 2001, June, N 65; "Vedomosti of the State Duma of the Yamalo-Nenets Autonomous Okrug", 2001, February, N 2).

Governor
Yamal-Nenets
autonomous region
Yu.V.NEELOV

Appendix. Report on the number of registered vehicles in the territory of the municipality (Form 1-TS). - Excluded

Appendix
to the Law
Yamal-Nenets
autonomous region
"On transport rates
tax on the territory
Yamal-Nenets
Autonomous Okrug"

form 1-TS

Excluded. - Law YaNAO dated 06.12.2005 N 97-ZAO.

On transport tax rates on the territory of the Yamalo-Nenets Autonomous Okrug (as amended on November 26, 2018)