What is the transport tax in Khanty-Mansi Autonomous Okrug and are there any benefits? Do pensioners pay transport tax in KhMAO Tax rates for transport tax in KhMAO


)

Tax rates are established by this Law depending on the engine power, jet engine thrust or gross tonnage of vehicles per one horsepower of the engine of the vehicle, one kilogram of the thrust of the jet engine, one registered ton of the vehicle or unit of the vehicle in the following sizes:

(as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated 07.11.2013 N 111-oz)

Name of taxable object

Tax rate (in rubles)

Passenger cars with engine power (per horsepower):

Motorcycles and scooters with engine power (per horsepower):

up to 20 hp (up to 14.7 kW) inclusive

over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive

over 35 hp (over 25.74 kW)

Buses with engine power (per horsepower):

up to 110 hp (up to 80.9 kW) inclusive

over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive

over 200 hp (over 147.1 kW)

Trucks with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive

over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive

over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive

over 250 hp (over 183.9 kW)

Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower)

Snowmobiles, motor sleighs with engine power (per horsepower):

up to 50 hp (up to 36.77 kW) inclusive

over 50 hp (over 36.77 kW)

Boats, motor boats and other water vehicles with engine power (per horsepower):

up to 70 hp (up to 51.48 kW) inclusive

over 70 hp up to 100 hp (over 51.48 to 73.55 kW) inclusive

Yachts and other sailing-motor vessels with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp (over 73.55 kW)

Jet skis with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp (over 73.55 kW)

Non-self-propelled (towed) ships for which gross tonnage is determined (from each registered ton of gross tonnage)

Airplanes, helicopters and other aircraft with engines (per horsepower)

Airplanes with jet engines (per kilogram of thrust)

Other water and air vehicles without engines (per vehicle unit)

(table in ed.)

Article 3. Procedure and deadlines for paying taxes

(as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated December 21, 2005 N 140-oz)

1. Tax payment is made by taxpayers at the location of vehicles to the consolidated budget of the Autonomous Okrug.

(as amended by the Laws of Khanty-Mansi Autonomous Okrug - Ugra dated 02/23/2013 N 5-oz, dated 05/29/2014 N 39-oz)

2. Taxpayers - organizations calculate the amount of advance tax payments at the end of each reporting period (first quarter, second quarter, third quarter).

(ed.)

3. Taxpayers - organizations pay:

(as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated December 10, 2014 N 111-oz)

advance tax payments - no later than the last day of the month following the expired reporting period;

(ed.)

the amount of tax upon expiration of the tax period - no later than February 10 of the year following the expired tax period.

(as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated November 15, 2010 N 171-oz)

4. Lost force on January 1, 2015. - Law of Khanty-Mansi Autonomous Okrug - Ugra dated May 29, 2014 N 39-oz.

Article 4. Transport tax benefits

(as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated November 30, 2004 N 68-oz)

1. Exempt from taxes for cars with an engine power of up to 150 horsepower inclusive, motorcycles and scooters with an engine power of up to 35 horsepower inclusive, buses with an engine power of up to 200 horsepower inclusive, trucks with an engine power of up to 200 horsepower inclusive, snowmobiles and motor sleighs with engine power up to 50 horsepower inclusive, other self-propelled vehicles, pneumatic and tracked machines and mechanisms with engine power up to 100 horsepower inclusive, motor boats with engine power up to 30 horsepower inclusive, boats with engine power up to 200 horsepower inclusive in the amount of 50 percent of the tax amount:

(as amended by the Laws of Khanty-Mansi Autonomous Okrug - Ugra dated May 27, 2011 N 59-oz, dated February 23, 2013 N 5-oz, dated October 24, 2013 N 96-oz, dated October 17, 2014 N 82-oz)

persons carrying out traditional economic activities of indigenous peoples living on the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra;

associations of persons carrying out traditional economic activities of indigenous peoples living on the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra.

The preferential rate for the category of taxpayers specified in paragraph two of this paragraph can be used only for one vehicle from each category of vehicles listed in paragraph one of this paragraph.

The preferential rate for the category of taxpayers specified in paragraph three of this paragraph can be used at the rate of no more than one vehicle from each category of vehicles listed in paragraph one of this paragraph for four employees.

The provisions of this paragraph apply to:

legal entities created in the organizational and legal forms established by the Civil Code of the Russian Federation;

citizens engaged in entrepreneurial activities without forming a legal entity;

individuals.

The basis for the application of tax benefits specified in this paragraph is the implementation by legal entities, citizens engaged in entrepreneurial activities without forming a legal entity, and individuals of types of traditional economic activities, namely: reindeer husbandry, horse breeding, commercial hunting, fishing, gathering and other types of traditional economic activities of indigenous peoples living on the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra, provided for by the list of types of traditional economic activities of indigenous peoples of the Russian Federation approved in accordance with the legislation of the Russian Federation.

Confirmation of the implementation by legal entities and citizens engaged in entrepreneurial activities without forming a legal entity of the types of traditional economic activities specified in paragraph ten of this paragraph are:

the presence in the constituent documents of a legal entity of types of traditional economic activities of indigenous peoples living on the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra;

an extract from the Register of organizations carrying out traditional economic activities and engaged in crafts of indigenous peoples of the North in the Khanty-Mansi Autonomous Okrug - Ugra, or an extract from the Register of territories of traditional environmental management of indigenous peoples of the North of regional significance in the Khanty-Mansi Autonomous Okrug - Ugra, issued by the authorized executive body state power of the Khanty-Mansiysk Autonomous Okrug - Ugra.

(ed.)

Confirmation of the implementation by individuals of traditional economic activities of indigenous peoples living in the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra is one of the following documents:

a certificate from the relevant unit of the state veterinary service of the Russian Federation about the citizen’s possession of deer and (or) horses;

copies of permits for the extraction of wildlife objects;

(as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated June 11, 2010 N 95-oz)

copies of documents confirming the surrender by a citizen of furs, meat of wild animals, fish or wild plants obtained by him, issued by a hunters' society, a consumer cooperation organization, a legal entity or a citizen engaged in business activities without forming a legal entity;

an extract from the Register of territories of traditional environmental management of indigenous peoples of the North of regional significance in the Khanty-Mansiysk Autonomous Okrug - Ugra;

a certificate from the local government body of the municipal formation of the Autonomous Okrug on the implementation by the citizen of types of traditional economic activities of indigenous peoples living in the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra.

(clause 1 as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated November 26, 2009 N 221-oz)

2. Exempt from paying taxes on cars with an engine power of up to 200 horsepower inclusive, motorcycles and scooters with an engine power of up to 35 horsepower inclusive, snowmobiles and motor sleighs with an engine power of up to 50 horsepower inclusive, motor boats with an engine power of up to 30 horsepower forces inclusive in the amount of 50 percent of the tax amount for old-age pensioners, as well as other categories of pensioners who have reached the age that gives the right, in accordance with federal law, to receive an old-age insurance pension.

(as amended by the Laws of Khanty-Mansi Autonomous Okrug - Ugra dated May 27, 2011 N 59-oz, dated 02/23/2013 N 5-oz, dated 10/24/2013 N 96-oz, dated 04/16/2015 N 38-oz)

The paragraph became invalid on January 1, 2012. - Law of Khanty-Mansi Autonomous Okrug - Ugra dated May 27, 2011 N 59-oz.

3. Exempt from paying tax:

(as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated October 24, 2013 N 96-oz)

for passenger cars with engine power up to 200 horsepower inclusive, motorcycles and scooters regardless of engine power, snowmobiles and motor sleds with engine power up to 50 horsepower inclusive, motor boats with engine power up to 30 horsepower inclusive in the amount of 100 percent of the tax amount:

(as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated October 17, 2014 N 82-oz)

The paragraph became invalid on January 1, 2015. - Law of Khanty-Mansi Autonomous Okrug - Ugra dated October 17, 2014 N 82-oz:

1) categories of citizens classified by Article 13 of the Law of the Russian Federation “On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant” as citizens exposed to radiation as a result of the Chernobyl disaster;

2) disabled people of groups I and II, non-working disabled people of group III, disabled people since childhood;

3) Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees;

4) participants of the Great Patriotic War, as well as combat veterans;

(Clause 4 as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated October 17, 2014 N 82-oz)

5) participants in the labor front during the Great Patriotic War of 1941 - 1945;

6) citizens discharged from military service or called up for military training, performing international duty in the Republic of Afghanistan and other countries in which hostilities took place.

(Clause 6 introduced by the Law of Khanty-Mansiysk Autonomous Okrug - Ugra dated October 17, 2014 N 82-oz)

The preferential rate can only be used for one vehicle from each of the above vehicle categories.

4. Exempt from paying tax for buses with engine power up to 150 horsepower inclusive in the amount of 50 percent of the tax amount:

(as amended by the Laws of Khanty-Mansi Autonomous Okrug - Ugra dated February 23, 2013 N 5-oz, dated October 24, 2013 N 96-oz)

1) religious associations and organizations;

2) public organizations of disabled people.

(as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated September 30, 2011 N 88-oz)

(clause 4 as amended by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated May 27, 2011 N 59-oz)

5. Exempt from paying tax one of the parents (adoptive parents) in a large family for one passenger car registered to him with an engine power of up to 250 horsepower inclusive.

(as amended by the Laws of Khanty-Mansi Autonomous Okrug - Ugra dated May 27, 2011 N 59-oz, dated October 24, 2013 N 96-oz)

6. If two or more vehicles of the same category are registered for taxpayers - individuals specified in this article, tax benefits are provided at the choice of the taxpayer on the basis of a written application identifying one vehicle of each preferential category.

(Clause 6 introduced by the Law of Khanty-Mansi Autonomous Okrug - Ugra dated May 27, 2011 N 59-oz)

7. Exempt from paying tax for trucks and buses using natural gas as motor fuel, regardless of engine power, in the amount of 50 percent of the tax amount for taxpayers on whom these vehicles are registered in accordance with the legislation of the Russian Federation.

Article 5. Liability for violation of this Law

For violation of this Law, the perpetrators are liable in accordance with the legislation of the Russian Federation.

Article 6. Bringing regulatory legal acts of the Autonomous Okrug into compliance with this Law

The Governor and Government of the Khanty-Mansiysk Autonomous Okrug shall bring the regulatory legal acts of the Autonomous Okrug issued by them into compliance with this Law within eight months from the date of its entry into force.

Article 7. Entry into force of this Law

2. With the entry into force of this Law, the following shall cease to be in force:

1) has become invalid. - Law of Khanty-Mansi Autonomous Okrug - Ugra dated December 21, 2004 N 82-oz;

2) part 2 of article 3 of the Law of the Khanty-Mansiysk Autonomous Okrug of March 13, 2000 N 15-oz “On the procedure for the formation and use of funds of the territorial road fund of the Khanty-Mansiysk Autonomous Okrug”.

Governor
Autonomous Okrug
A.V.FILIPENKO

Application

to the Law
Khanty-Mansiysk
Autonomous Okrug
"About transport tax
in Khanty-Mansiysk
Autonomous Okrug"

Procedure and deadlines for payment of transport tax

Transport tax rates in the Khanty-Mansiysk Autonomous Okrug - Ugra

Transport tax benefits in the Khanty-Mansiysk Autonomous Okrug - Ugra

The procedure, rates and deadlines for payment of transport tax in the Khanty-Mansiysk Autonomous Okrug - Ugra for 2017-2018 are established by the Khanty-Mansiysk Autonomous Okrug Law of November 14, 2002 N 62-oz “On transport tax in the Khanty-Mansiysk Autonomous Okrug - Ugra” (with appropriate amendments , effective in 2018). It applies to all cities in the district. The administrative center is the city of Khanty-Mansiysk. Large cities and towns: Surgut, Nizhnevartovsk, Nefteyugansk, Kogalym, Nyagan, Megion, Raduzhny, Langepas, Pyt-Yakh, Urai, Lyantor, Yugorsk, Sovetsky, Poikovsky, Fedorovsky, Beloyarsky, Izluchinsk, Pokachi, Bely Yar, Nizhnesortymsky, Mezhdurechensky , Solnechny, Novoagansk.

The procedure and deadlines for paying transport tax in the Khanty-Mansiysk Autonomous Okrug - Ugra

Taxpayer organizations calculate the amount of tax and the amount of advance tax payment independently. Payment of tax and advance payments of tax is made by taxpayers to the budget at the location of the vehicles. Organizations calculate the amounts of advance tax payments at the end of each reporting period (first quarter, second quarter, third quarter).

Taxpayers - organizations pay:

  • advance tax payments - no later than the last day of the month following the expired reporting period;
  • the amount of tax upon expiration of the tax period - no later than February 10 of the year following the expired tax period.

Citizens pay transport tax on the basis of a tax notice sent by the tax authority. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation. Individuals must pay transport tax in the general manner no later than December 1 of the year following the expired tax period.

That is, the transport tax for 2016, respectively, at the rates established for 2016, is paid before December 1, 2017, the car tax for 2017 - until December 1, 2018, and the car tax for 2018 - until December 1, 2019.

For reference. Since 2016, the deadline for payment of transport tax for individuals has changed - now the tax must be paid before December (previously, the payment deadline was set until October 1).

Failure to pay taxes on time will result in penalties being assessed in accordance with current legislation.

Transport tax rates in the Khanty-Mansiysk Autonomous Okrug - Ugra

Tax rates for transport tax for 2016-2018 in the Khanty-Mansiysk Autonomous Okrug are set depending on engine power, jet engine thrust or gross tonnage of vehicles, category of vehicles, as well as on the date of manufacture of the car per one horsepower of engine power vehicle, one kilogram of jet engine thrust, one registered ton of vehicle or a vehicle unit in the following dimensions:

Name of taxable object

Tax rate (in rubles) for 2015-2017, 2018

Passenger cars

Motorcycles and scooters with engine power (per horsepower):

up to 20 hp (up to 14.7 kW) inclusive

over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive

over 35 hp (over 25.74 kW)

Buses with engine power (per horsepower):

up to 110 hp (up to 80.9 kW) inclusive

over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive

over 200 hp (over 147.1 kW)

Trucks with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive

over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive

over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive

over 250 hp (over 183.9 kW)

Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (with each horsepower)

Snowmobiles, motor sleighs with engine power (per horsepower):

up to 50 hp (up to 36.77 kW) inclusive

over 50 hp (over 36.77 kW)

Boats, motor boats and other water vehicles with engine power (per horsepower):

up to 70 hp (up to 51.48 kW) inclusive

over 70 hp up to 100 hp (over 51.48 to 73.55 kW) inclusive

Yachts and other sailing-motor vessels with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp (over 73.55 kW)

Jet skis with engine power (per horsepower):

up to 100 hp (up to 73.55 kW) inclusive

over 100 hp (over 73.55 kW)

Non-self-propelled (towed) ships for which gross tonnage is determined (from each registered ton of gross tonnage)

Airplanes, helicopters and other aircraft with engines (per horsepower)

Airplanes with jet engines (per kilogram of thrust)

Other water and air vehicles without engines (per vehicle unit)

Please note that since 2015, increased transport tax rates have been applied to expensive cars costing more than three million rubles.

Attention: Due to the fact that the final tax amount depends on the category and make of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the car's power by the tax rate (taking into account increasing factors for expensive cars).

Transport tax benefits in the Khanty-Mansiysk Autonomous Okrug - Ugra

The legislation of the district establishes preferential categories of citizens and organizations that are exempt from paying tax or pay it in a smaller amount at a discount. Let's figure out who doesn't pay transport tax in the Khanty-Mansiysk Autonomous Okrug.

Exempt from tax:

for passenger cars with engine power up to 200 hp. inclusive, motorcycles and scooters regardless of engine power, snowmobiles and motor sleighs with engine power up to 50 hp. inclusive, motor boats with engine power up to 50 hp. inclusive:

  • 1) Chernobyl victims;
  • 2) disabled people of groups I and II, non-working disabled people of group III, disabled people since childhood;
  • 3) Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees;
  • 4) participants of the Great Patriotic War, as well as combat veterans;
  • 5) participants in the labor front during the Great Patriotic War of 1941 - 1945;
  • 6) citizens discharged from military service or called up for military training, performing international duty in the Republic of Afghanistan and other countries in which hostilities took place.

Tax benefits are also provided for large families. one of the parents (adoptive parents) in a large family is completely exempt from paying tax - for one passenger car registered in his name with an engine power of up to 250 hp. inclusive. If two or more vehicles of the same category are registered for taxpayers - individuals specified in this article, tax benefits are provided at the choice of the taxpayer on the basis of a written application identifying one vehicle of each preferential category.

Also exempt from tax:

individuals from among the indigenous peoples of the North, carrying out types of traditional economic activities of indigenous peoples of the North in places of traditional residence and traditional economic activities of indigenous peoples of the North, approved by the order of the Government of the Russian Federation “On approval of the list of places of traditional residence and traditional economic activities of indigenous peoples of the Russian Federation and the list of types of traditional economic activities indigenous minorities of the Russian Federation" - in relation to passenger cars with an engine power of up to 150 hp. inclusive, motorcycles and scooters with engine power up to 35 hp. inclusive, snowmobiles and motor sleighs with engine power up to 60 hp. inclusive, other self-propelled vehicles, pneumatic and tracked machines and mechanisms with engine power up to 100 hp. inclusive, motor boats with engine power up to 50 hp. inclusive, boats with engine power up to 200 hp. inclusive. The preferential rate can only be used for one vehicle from each listed vehicle category.

A document confirming the fact that a citizen belongs to the indigenous peoples of the North living on the territory of the Khanty-Mansi Autonomous Okrug - Ugra (Khanty, Mansi, Nenets) is recognized as a birth certificate or a court decision that has entered into force establishing the fact of the citizen’s nationality.

Confirmation of the implementation by individuals of traditional economic activities of indigenous peoples of the North living on the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra in the places of traditional residence and traditional economic activities of indigenous peoples of the North is one of the following documents:

  • a certificate issued by veterinary specialists of the branches of the Budgetary Institution of the Khanty-Mansiysk Autonomous Okrug - Ugra “Veterinary Center”, confirming that an individual has deer and (or) horses;
  • copies of permits for the extraction of wildlife objects;
  • copies of documents confirming the delivery by an individual of furs, wild animal meat, fish or wild plants obtained by him, issued by a hunters' society, a consumer cooperation organization, a legal entity or a citizen engaged in business activities without forming a legal entity;
  • an extract from the Register of territories of traditional environmental management of indigenous peoples of the North of regional significance in the Khanty-Mansiysk Autonomous Okrug - Ugra;
  • a certificate from the local government body of the municipal formation of the Autonomous Okrug on the implementation by an individual of types of traditional economic activities of indigenous peoples of the North.

Pay tax with a 50% discount

  • organizations carrying out traditional economic activities of indigenous peoples of the North - for passenger cars with an engine power of up to 150 hp. inclusive, motorcycles and scooters with engine power up to 35 hp. inclusive, buses with engine power up to 200 hp. inclusive, trucks with engine power up to 200 hp. inclusive, snowmobiles and motor sleighs with engine power up to 50 hp. inclusive, other self-propelled vehicles, pneumatic and tracked machines and mechanisms with engine power up to 100 hp. inclusive, motor boats with engine power up to 50 hp. inclusive, boats with engine power up to 200 hp. inclusive. The preferential rate can be used at the rate of no more than one vehicle from each category of vehicles listed in this paragraph for four employees.
  • old age pensioners, as well as other categories of pensioners who have reached the age that gives the right, in accordance with federal legislation, to receive an old-age insurance pension - for passenger cars with an engine power of up to 200 hp. inclusive, motorcycles and scooters with engine power up to 35 hp. inclusive, snowmobiles and motor sleighs with engine power up to 50 hp. inclusive, motor boats with engine power up to 50 hp. inclusive. The preferential rate can only be used for one vehicle from each of the above vehicle categories.

Pay 50% tax on buses with engine power up to 150 hp. inclusive:

  1. religious associations and organizations;
  2. public organizations of disabled people.

In addition, taxpayers for whom the said vehicles are registered in accordance with the legislation of the Russian Federation pay a tax of 50% for trucks and buses using natural gas as a motor fuel, regardless of engine power. The benefit is valid until December 31, 2020.

Prepared by Personal Rights.ru

personright.ru

1.

a) old age pensioners;

Passenger cars with engine power up to 200 horsepower inclusive;

Motor boats with engine power up to 30 horsepower inclusive.

A comment.

The preferential rate can only be used for one vehicle from each of the above vehicle categories.

2. Exempted in the amount of 50% of the amount of transport tax:

a) religious associations and organizations;

b) public organizations of disabled people.

Buses with engine power up to 150 horsepower inclusive.

3. Exempted in the amount of 50% of the amount of transport tax:

a) taxpayers who, in accordance with the legislation of the Russian Federation, have registered vehicles using natural gas as motor fuel, regardless of engine power.

Trucks and buses using natural gas as a motor fuel, regardless of engine power.

4. Exempted in the amount of 50% of the amount of transport tax:

a) persons carrying out traditional economic activities of indigenous peoples living on the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra;

b) associations of persons carrying out traditional economic activities of indigenous peoples living in the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra.

Passenger cars with engine power up to 150 horsepower inclusive;

Motorcycles and scooters with engine power up to 35 horsepower inclusive;

Buses with an engine power of up to 200 horsepower inclusive, trucks with an engine power of up to 200 horsepower inclusive;

Snowmobiles and motor sleighs with engine power up to 50 horsepower inclusive;

Other self-propelled vehicles, machines and mechanisms on pneumatic and tracked tracks with engine power up to 100 horsepower inclusive;

Motor boats with engine power up to 30 horsepower inclusive;

Boats with engine power up to 200 horsepower inclusive.

A comment.

the preferential rate can be used only by one vehicle from each listed category of vehicle.

the preferential rate can be used at the rate of no more than one vehicle from each listed category of vehicle for four employees.

For a) and b):

The basis for applying tax benefits is:

implementation by legal entities, citizens engaged in entrepreneurial activities without forming a legal entity, and individuals of types of traditional economic activities, namely: reindeer husbandry, horse breeding, commercial hunting, fishing, gathering and other types of traditional economic activities of indigenous peoples living in the territory of Khanty- Mansi Autonomous Okrug - Ugra, provided for by the list of types of traditional economic activities of indigenous peoples of the Russian Federation approved in accordance with the legislation of the Russian Federation.

Confirmation of the implementation of types of traditional economic activities of indigenous peoples of the Russian Federation. for legal entities, citizens engaged in entrepreneurial activities without forming a legal entity, are:

The presence in the constituent documents of a legal entity of types of traditional economic activities of indigenous peoples living in the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra;

Extract from the Register of organizations carrying out traditional economic activities and engaged in the crafts of indigenous peoples of the North in the Khanty-Mansiysk Autonomous Okrug - Ugra;

Extract from the Register of territories of traditional environmental management of indigenous peoples of the North of regional significance in the Khanty-Mansiysk Autonomous Okrug - Ugra, issued by the authorized executive body of state power of the Khanty-Mansiysk Autonomous Okrug - Ugra.

Confirmation of the implementation of types of traditional economic activities of indigenous peoples of the Russian Federation. for individuals - one of the following documents:

A certificate from the relevant unit of the state veterinary service of the Russian Federation about the citizen’s possession of deer and (or) horses;

Copies of permits for the extraction of wildlife;

Copies of documents confirming the surrender by a citizen of furs, wild animal meat, fish or wild plants obtained by him, issued by a hunters' society, a consumer cooperation organization, a legal entity or a citizen engaged in business activities without forming a legal entity;

Extract from the Register of territories of traditional environmental management of indigenous peoples of the North of regional significance in the Khanty-Mansiysk Autonomous Okrug - Ugra;

A certificate from the local government body of the municipal formation of the Autonomous Okrug on the implementation by a citizen of types of traditional economic activities of indigenous peoples living in the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra.

5.

a) one of the parents (adoptive parents) in a large family.

One passenger car registered to him with an engine power of up to 250 horsepower inclusive.

6. Exempted in the amount of 100% of the amount of transport tax:

a) categories of citizens classified by Article 13 of the Law of the Russian Federation “On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant” as citizens exposed to radiation as a result of the Chernobyl disaster;

b) disabled people of groups I and II, non-working disabled people of group III, disabled people since childhood;

c) Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees;

d) participants of the Great Patriotic War, as well as combat veterans;

e) participants of the labor front during the Great Patriotic War of 1941 - 1945;

f) citizens discharged from military service or called up for military training who performed international duty in the Republic of Afghanistan and other countries in which hostilities took place.

Passenger cars with engine power up to and including 200 horsepower;

Motorcycles and scooters, regardless of engine power;

Snowmobiles and motor sleighs with engine power up to 50 horsepower inclusive;

Motor boats with engine power up to and including 30 horsepower are subject to 100 percent of the tax amount.

A comment.

The preferential rate can only be used for one vehicle from each of the above vehicle categories.

General comment:

If two or more vehicles of the same category are registered for taxpayers - individuals specified in this article, tax benefits are provided at the choice of the taxpayer on the basis of a written application identifying one vehicle of each preferential category.

And as always, my thanks to you for reading this article. I'm glad you're interested.

Perhaps you are interested in law as much as I am - then subscribe to the newsletter and stay up to date with the news I share.

If you leave a comment, email me the question [email protected]- I will answer you with pleasure.

N.B. And remember! Dura lex, sed lex - The law is harsh, but it is the law.

wa-law.ru

On April 16, 2015, some changes were made to the Law “On Transport Tax” in Khanty-Mansi Autonomous Okrug. In this article we will try to consider the main provisions relating to taxation in this autonomous region, the time frame within which it must be paid, as well as the benefits that are available.

Tax rates

This law establishes transport tax rates in the Khanty-Mansi Autonomous Okrug, which are directly dependent on the type of vehicle, as well as on its power, thrust or gross capacity declared in the documents based on each engine horsepower, and so on.

In accordance with the law, certain tariff rates apply.

For passenger cars with engine power of (per horsepower):

  • less than 100 horsepower (power up to 73.55 kW) – 5 rubles;
  • in the range: 100 - 150 horsepower (power 73.56 kW - 110.33 kW) - 7 rubles;
  • in the range of 151 - 200 horsepower (power 110.34 kW - 147.1 kW) - 40 rubles;
  • in the range of 201 - 250 horsepower (power 147.2 kW - 183.9 kW) - 60 rubles;
  • from 251 horsepower (power from 184 kW) – 120 rubles.

Transport tax in Khanty-Mansi Autonomous Okrug on motor scooters, as well as motorcycles, the engine power of which is (for each horsepower):

  • less than 20 horsepower (power less than 14.7 kW) - 8 rubles;
  • in the range of 21 - 35 horsepower (power 14.8 kW - 25.74 kW) - 16 rubles;
  • from 36 horsepower (power over 25.75 kW) – 25 rubles.

For buses whose engine power is (per horsepower):

  • less than 111 horsepower (power up to 89.9 kW) - 35 rubles;
  • in the range of 111 - 200 horsepower (power 81 kW - 147.1 kW) - 50 rubles;
  • from 201 horsepower (power from 147.2 kW) – 100 rubles.

Transport tax in Khanty-Mansi Autonomous Okrug on trucks. Their engine power is (per horsepower):

  • less than 101 horsepower (power less than 73.55 kW) - 20 rubles;
  • in the range of 101 - 150 horsepower (power 73.56 kW - 110.33 kW) - 40 rubles;
  • in the range of 151 – 200 horsepower (power 110.34 kW = 147.1 kW) – 50 rubles;
  • in the range of 201 - 250 horsepower (power from 147.1 kW to 183.9 kW) - 65 rubles;
  • from 251 horsepower (power from 184 kW) – 85 rubles.

Transport tax in Khanty-Mansi Autonomous Okrug on other self-propelled vehicles. The fee also applies to machines and mechanisms that have a pneumatic or caterpillar drive (for each horsepower).

Motor sleighs and snowmobiles with engine power (per horsepower):


Motorized boats and boats, as well as other water-type vehicles, the engine power of which is (for each horsepower):

  • up to 70 horsepower (power up to 51.48 kW) – 20 rubles;
  • in the range of 71 - 100 horsepower (power 51.49 kW - 73.55 kW) - 50 rubles;
  • over 100 horsepower (power from 73.56 kW) – 140 rubles;

What other transport tax exists in Khanty-Mansi Autonomous Okrug? The fee is also levied on yachts and other motor-sailing vessels whose engine power is (per horsepower):

  • less than 100 horsepower (power less than 73.55 kW) - 140 rubles;
  • from 101 horsepower (power from 73.56 kW) – 280 rubles.

For jet skis with an engine power of (per horsepower):

  • less than 100 horsepower (power less than 73.55 kW) - 75 rubles;
  • over 100 horsepower (power over 73.56 kW) – 150 rubles.

For towed vessels, for which the gross tonnage must be determined (for each ton of register) - 140 rubles.

The tax on aircraft such as helicopters and airplanes (per horsepower) is levied at 175 rubles.

What other tax rates are there for transport tax in Khanty-Mansi Autonomous Okrug? For aircraft (planes) that have a jet engine (for each kilogram of traction force) - 140 rubles.

For other aircraft and watercraft that do not have an engine (for each unit of such a vehicle) - 600 rubles.

Established order

Payment of transport tax must be made by the taxpayer at the place where the vehicle is located. Payment is made in favor of the consolidated budget of this autonomous region.

Organizations that are taxpayers must calculate the amount of advance payments of transport tax in the period following the reporting period (quarterly).

Do pensioners of Khanty-Mansi Autonomous Okrug pay transport tax? More on this below.

Deadlines for payment of transport tax

Organizations that are taxpayers are required to pay transport tax within the following periods:

  • advance payments must be made before the last day of the month following the reporting period;
  • The full amount of transport tax for the past period must be paid no later than February 10 of the year following the reporting year.

It is imperative to remember that late payment of tax is fraught with penalties. So it's better to keep it under control.

Benefits provided for the payment of transport tax in Khanty-Mansiysk Autonomous Okrug

Exempt from payment of transport tax are passenger cars whose engine power does not reach 151 horsepower, motor scooters and motorcycles whose engine power does not reach 36 horsepower, buses whose engine power does not reach 201 horsepower, trucks whose engine power does not reaches 201 horsepower, motor sleds and snowmobiles, the engine power of which does not reach 51 horsepower, other self-propelled vehicles and machines with pneumatic or tracked drive, the engine power of which does not reach 101 horsepower, motor-type boats, the engine power of which does not reach 31 horsepower power, boats whose engine power does not reach 201 horsepower, in an amount equal to 50% of the amount of transport tax:

  • if they belong to persons who carry out various types of economic activities of a traditional nature, inherent to small indigenous peoples who live throughout the territory of the Khanty-Mansi Autonomous Okrug - Ugra;
  • if they belong to associations of persons who carry out various types of economic activities of a traditional nature, inherent in small indigenous peoples who live throughout the territory of the Khanty-Mansi Autonomous Okrug - Ugra.

The benefit rate can be used by the first category of taxpayers listed above only for one vehicle from each listed vehicle category.

The benefit rate can be used by the second category of taxpayers listed above only for one vehicle from each listed vehicle category, at the rate of one unit for four employees of the association of persons. How are transport tax benefits calculated for pensioners in Khanty-Mansi Autonomous Okrug? This is a common question.

It is worth noting that the provisions of this paragraph on benefits apply to legal entities that have any organizational and legal form provided for by the Civil Code of the Russian Federation, to citizens who carry out business activities as individual entrepreneurs, as well as to individuals.

Traditional activities for Khanty-Mansi Autonomous Okrug

The basis that allows the application of transport tax benefits in the Khanty-Mansi Autonomous Okrug, described in this paragraph, is the implementation by legal entities, individual entrepreneurs, and individuals of such economic activities that are traditional for the Khanty-Mansi Autonomous Okrug. Types of such activities include:


  • reindeer husbandry;
  • horse breeding;
  • commercial hunting;
  • fishing;
  • gathering;
  • other economic activities that are traditional for small indigenous peoples who live throughout the territory of Khanty-Mansi Autonomous Okrug - Ugra.

It is worth keeping in mind that the type of traditional activity must be provided for and also approved by law by the Government of the Russian Federation. That is, the type of activity must be included in the list of types of economic activities that are traditional for the small indigenous peoples of the Russian Federation. This is regulated by the KhMAO law on transport tax.

How can you confirm your activities?

The fact that a legal entity, an individual entrepreneur, is engaged in precisely economic activities that are traditional for small indigenous peoples can be confirmed in the following ways:

  • the presence in the constituent documents of information that this legal entity carries out one or more types of economic activities that are traditional for small indigenous peoples who live throughout the territory of the Khanty-Mansi Autonomous Okrug - Ugra;
  • the presence of an extract from the state register of organizations that carry out economic activities of a traditional nature, as well as those engaged in traditional crafts that are characteristic of the small indigenous peoples of the North and Khanty-Mansi Autonomous Okrug - Ugra.
  • availability of an extract from the Register, which contains information about the territories of traditional environmental management of small indigenous peoples in the regions of the North and Khanty-Mansi Autonomous Okrug. Such statements can be obtained from the authorized executive authorities in the Khanty-Mansi Autonomous Okrug - Ugra.

In order to confirm the implementation of economic activities of the traditional type, characteristic of small indigenous peoples who live throughout the territory of the Khanty-Mansi Autonomous Okrug - Ugra, individuals must provide one of the following documents:

  • A certificate confirming that the citizen has deer or horses. This certificate can be obtained from the relevant state department of the veterinary service of the Russian Federation.
  • Copies of documents permitting the production of animals.
  • Copies of documents that confirm the fact that the citizen handed over the obtained: furs, meat of wild animals, fish, wild plants. Such documents are issued by hunters' societies, consumer cooperation organizations, legal entities or individual entrepreneurs who accept such products.
  • A document that is an extract from the register, which contains information about the territories of traditional environmental management of small indigenous peoples in the regions of the North and Khanty-Mansi Autonomous Okrug. Such statements can be obtained from the authorized executive authorities in Khanty-Mansi Autonomous Okrug - Yugra
  • A certificate issued by a local authority and containing information that the citizen is carrying out economic activities of a traditional nature, characteristic of small indigenous peoples who live throughout the territory of the Khanty-Mansi Autonomous Okrug - Ugra.

How do pensioners of Khanty-Mansi Autonomous Okrug pay transport tax? Let's look at this topic in more detail later.

Benefits for pensioners

Passenger cars whose engine power does not reach 201 horsepower, motor scooters and motorcycles whose engine power does not reach 36 horsepower are exempt from paying transport tax; motor sleighs and snowmobiles, the engine power of which does not reach 51 horsepower; motor-type boats, the engine power of which does not reach 31 horsepower, in an amount equal to 50% of the amount of transport tax, which belong to old-age pensioners, other categories of pensioners who have reached the age at which the right to receive an old-age pension may arise in accordance with Federation law. Thus, pensioners of the Khanty-Mansi Autonomous Okrug are not required to pay transport tax.

However, such a benefit is provided only for one vehicle from each vehicle category listed above.

Other preferential categories of citizens

Passenger cars whose engine power does not reach 201 horsepower, scooters and motorcycles, regardless of power, are exempt from paying transport tax; motor sleighs and snowmobiles, the engine power of which does not reach 51 horsepower; motor-type boats, the engine power of which does not reach 31 horsepower; boats whose engine power does not reach 201 horsepower, in an amount equal to 100% of the amount of transport tax, which belong to:

  • categories of citizens who, in accordance with Article 13 of the law on social protection, are classified as persons exposed to radiation as a result of the Chernobyl disaster;
  • disabled people of the first and second disability groups, as well as disabled people of the third group and disabled people since childhood who do not work;
  • heroes of the USSR, heroes of the Russian Federation, citizens who were awarded the Order of Glory;
  • WWII veterans, combat veterans;
  • WWII home front veterans;
  • citizens who served in Afghanistan and other countries.


This benefit can only be applied to one vehicle from each category of vehicle listed above.

Buses whose engine power does not reach 151 horsepower are exempt from paying transport tax in an amount equal to 50% of the amount of transport tax:

  • which belong to various associations and organizations of a religious nature;
  • which belong to public organizations uniting people with disabilities.

Do families with many children need to pay transport tax in Khanty-Mansi Autonomous Okrug?

Passenger cars whose engine power does not reach 251 horsepower are exempt from payment of transport tax in an amount equal to 100% of the amount of transport tax, owned by one of the parents in a large family. This benefit applies only to one single vehicle.

If an individual who is a taxpayer has two or more vehicles belonging to the same vehicle category, then tax benefits can be provided at the personal choice of the citizen based on a written application. It is such a statement that should determine one vehicle from each category for which the required benefit will be provided.

Trucks and buses that use natural gas as fuel are exempt from paying transport tax. This benefit is provided in the amount of 50% of the amount of transport tax and regardless of the power of the engine of the above-mentioned vehicle.

Responsibility for non-payment or late payment of transport tax

The Law “On Transport Tax” provides for liability. If it is violated, the guilty citizens and persons may be held accountable, which is provided for by the legislation of the Russian Federation.

Calculation of transport tax in Khanty-Mansi Autonomous Okrug using a calculator

The authorities of Khanty-Mansi Autonomous Okrug showed concern for their taxpayers. To calculate the amount of tax payments, we created an online program called the Khanty-Mansi Autonomous Okrug vehicle tax calculator. This program allows you to independently calculate the transport tax rate in Khanty-Mansi Autonomous Okrug, which is payable for the past period. It is quite simple to use; you just need to insert the required numbers into the appropriate fields of the calculator, and then press the button.

Khanty-Mansi Autonomous Okrug has been characterized by a low level of financial rates for quite a long time. Vehicle owners in this region pay on average about 1,500 rubles in transport tax, although residents of the capital have to pay approximately twice or even three times as much.

Conclusion

Calculating the tax amount yourself, without the help of a qualified specialist, is quite problematic, because the calculation requires taking into account a huge number of nuances. A program such as an online calculator is an excellent assistant that will not allow a citizen to make too serious mistakes.

We examined in detail the transport tax in Khanty-Mansi Autonomous Okrug. When to pay it, in what amount, it has now become clear. Do not violate current legislation!

BusinessMan.ru

Individuals from among the indigenous peoples of the North who carry out types of traditional economic activities of the indigenous peoples of the North in the Khanty-Mansiysk Autonomous Okrug - Ugra in the places of traditional residence and traditional economic activities of the indigenous peoples of the North, approved by the order of the Government of the Russian Federation “On approval of the list of places of traditional residence and traditional economic activities of indigenous peoples of the Russian Federation and a list of types of traditional economic activities of indigenous peoples of the Russian Federation" Carrying out by individuals from among the indigenous peoples of the North types of traditional economic activities of the indigenous peoples of the North, provided for by the Law of the Khanty-Mansiysk Autonomous Okrug - Ugra “On traditional types of activities of the indigenous peoples of the North in the Khanty-Mansiysk Autonomous Okrug” A document confirming the fact that the citizen belongs to The indigenous small peoples of the North living on the territory of the Khanty-Mansi Autonomous Okrug - Ugra (Khanty, Mansi, Nenets) are recognized with a birth certificate or a court decision that has entered into force establishing the fact of the citizen’s nationality. Confirmation of the implementation by individuals of traditional economic activities of indigenous peoples of the North living on the territory of the Khanty-Mansiysk Autonomous Okrug - Ugra in the places of traditional residence and traditional economic activities of indigenous peoples of the North is one of the following documents: a certificate issued by veterinary specialists of branches of the Budget institution Khanty-Mansiysk Autonomous Okrug - Ugra “Veterinary Center”, on the presence of deer and (or) horses by an individual; copies of permits for the extraction of wildlife objects; copies of documents confirming the delivery by an individual of furs, wild animal meat, fish or wild plants obtained by him, issued by a hunters' society, a consumer cooperation organization, a legal entity or a citizen engaged in business activities without forming a legal entity; an extract from the Register of territories of traditional environmental management of indigenous peoples of the North of regional significance in the Khanty-Mansiysk Autonomous Okrug - Ugra; a certificate from the local government body of the municipal formation of the Autonomous Okrug on the implementation by an individual of types of traditional economic activities of indigenous peoples of the North. 50% For passenger cars with engine power up to 150 horsepower inclusive, motorcycles and scooters with engine power up to 35 horsepower inclusive, snowmobiles and motor sleighs with engine power up to 60 horsepower inclusive, other self-propelled vehicles, pneumatic and tracked machines and mechanisms with engine power up to 100 horsepower inclusive, motor boats with engine power up to 50 horsepower inclusive, boats with engine power up to 200 horsepower inclusive. The discount can be used only for one vehicle from each listed category of vehicles.
Old-age pensioners, as well as other categories of pensioners who have reached the age that gives them the right, in accordance with federal legislation, to receive an old-age labor pension Pensioner's ID 50% For passenger cars with a power of up to 200 horsepower inclusive, motorcycles and scooters with a power of up to 50 horsepower inclusive, snowmobiles and motor sleighs with an engine power of up to 50 horsepower inclusive, motor boats with a power of up to 30 horsepower inclusive. The preferential rate can only be used for one vehicle
Categories of citizens classified by Article 13 of the Law of the Russian Federation “On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant” as citizens exposed to radiation as a result of the Chernobyl disaster Certificate 100%
Disabled people of groups I and II, non-working disabled people of group III, disabled people since childhood Pension certificate, VTEK certificate 100% For passenger cars with engine power up to 200 horsepower inclusive, motorcycles and scooters regardless of engine power, snowmobiles and motor sleighs with engine power up to 50 horsepower inclusive, motor boats with engine power up to 50 horsepower inclusive. The preferential rate can only be used for one vehicle
Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees Book of the Hero of the Soviet Union, book of the Russian Federation, order book 100% For passenger cars with engine power up to 200 horsepower inclusive, motorcycles and scooters regardless of engine power, snowmobiles and motor sleighs with engine power up to 50 horsepower inclusive, motor boats with engine power up to 50 horsepower inclusive. The preferential rate can only be used for one vehicle
Participants of the Great Patriotic War, as well as combat veterans Certificate 100% For passenger cars with engine power up to 200 horsepower inclusive, motorcycles and scooters regardless of engine power, snowmobiles and motor sleighs with engine power up to 50 horsepower inclusive, motor boats with engine power up to 50 horsepower inclusive. The preferential rate can only be used for one vehicle
Participants of the labor front during the Great Patriotic War of 1941 -1945 Certificate 100% For passenger cars with engine power up to 200 horsepower inclusive, motorcycles and scooters regardless of engine power, snowmobiles and motor sleighs with engine power up to 50 horsepower inclusive, motor boats with engine power up to 50 horsepower inclusive. The preferential rate can only be used for one vehicle
Citizens discharged from military service or called up for military training, performing international duty in the Republic of Afghanistan and other countries in which hostilities took place Certificate 100% For passenger cars with engine power up to 200 horsepower inclusive, motorcycles and scooters regardless of engine power, snowmobiles and motor sleighs with engine power up to 50 horsepower inclusive, motor boats with engine power up to 50 horsepower inclusive. The preferential rate can only be used for one vehicle
One of the parents (adoptive parents) in a large family Identification, birth certificates of children 100% In relation to one registered passenger car with an engine power of up to and including 250 horsepower
Taxpayers for whom vehicles are registered in accordance with the law A vehicle registration certificate or a vehicle passport, which contains information about changes to the design of the vehicle, regarding the installation of gas equipment; certificate of compliance of the vehicle with changes made to its design with safety requirements in the form provided for by the technical regulations on the safety of wheeled vehicles. 50% For trucks and buses using natural gas as motor fuel, regardless of engine power

Russian legislation obliges each vehicle owner to pay a transport tax, the size of the coefficients of which can vary greatly in different regions of the country. The only rule provided for in this case concerns the prohibition of entities from setting rates that are more than 10 times higher than their national level. In relation to the Khanty-Mansi Autonomous Okrug, vehicle owners pay transport tax at rates of 15-90 rubles, depending on the number of horsepower of the power plant, i.e. on the power of the engine installed on the vehicle: the higher the power, the greater the tax.

Transport tax in Khanty-Mansi Autonomous Okrug: benefits

The following categories of citizens may not pay car tax in Khanty-Mansi Autonomous Okrug:

  • Heroes of the USSR, Russian Federation
  • WWII participants
  • liquidators of the Chernobyl accident
  • disabled people of groups I, II and III, disabled since childhood

Transport tax for legal entities is still mandatory for all organizations, with the exception of those engaged in activities traditional for local peoples: hunting, reindeer herding, horse breeding, fishing, etc.

Transport tax calculator

During 2011, 2012, 2013, 2014 and 2015 Road tax rates in Khanty-Mansi Autonomous Okrug have not changed. The easiest way to calculate your tax is to use a special calculator, often called a “horsepower tax calculator.” It can be found on many specialized Internet resources. It is also easy to determine the rate using the following table (transport tax rates of Khanty-Mansi Autonomous Okrug-2016):



At the end of 2015, the Duma of the Khanty-Mansiysk Autonomous Okrug announced new amendments to the law “On Transport Tax”, according to which it was decided to return the tax abolished in 2012 for owners of vehicles whose engine power does not exceed 100 and 150 hp. According to deputies, this measure was forced, since almost 50% of the region’s entire vehicle fleet fell into this category, which deprived the district budget of a large amount of income. The innovation will come into force this year, and the rates for owners of such vehicles will be:

Changes to OSAGO. The priority form of compensation for damage will now be restoration repairs at a service station. More details

Payment of tax and advance payments of tax is made by taxpayers to the budget at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation. At the same time, the tax payment deadline for taxpayers who are organizations cannot be set earlier than the deadline provided for in paragraph 3 of Art. 363.1 Tax Code of the Russian Federation. The tax amount is calculated taking into account the number of months during which the vehicle was registered to the taxpayer, based on the results of each tax period, based on documented data on vehicles subject to taxation (Articles 52 and 54 of the Tax Code of the Russian Federation).

The subject of the Russian Federation: Khanty-Mansiysk Autonomous Okrug - Ugra

OKTMO : 71800000

Payment deadline (for 2016) for individuals. persons: no later than 12/01/2017

Payment deadline (for 2016) for organizations: Tax - 02/10/2017 Advance payments - no later than 04/30/2015, no later than 07/31/2015, no later than 10/31/2015

The calculator will help calculate the transport tax for 2018 and 2017 for the cities of Surgut, Nizhnevartovsk, Nefteyugansk, Khanty-Mansiysk, Kogalym, Nyagan, Megion, Raduzhny, Langepas, Pyt-Yakh and other settlements of the Khanty-Mansiysk Autonomous Okrug - Ugra.

In addition to paying transport tax, to drive a car you must buy compulsory insurance policy.Casco– this is voluntary insurance of a vehicle (V) against damage, theft or theft, which is purchased at the request of the vehicle owner. It is important to understand that OSAGO is compulsory insurance of civil liability of vehicle owners to third parties: payments under the policy are made in favor of the victim, and comprehensive insurance is voluntary property insurance that protects the interests of the insured (beneficiary) regardless of his fault. Therefore, unlike OSAGO, cost of comprehensive insurance are not regulated by the state, but are established by the insurance company itself. Buy comprehensive insurance and insurance policy possible from insurance companies.

Payment of transport tax in Khanty-Mansiysk Autonomous Okrug for 2018

The transport tax in Khanty-Mansi Autonomous Okrug for 2018 is undergoing a number of significant changes, so what the taxation will be is of interest to many citizens. The Khanty-Mansi Autonomous Okrug tax is a regional one, and local authorities will control it, however, changes that, in principle, affect the entire taxation system are indicated separately in the legislation.

Payment procedure

Taxpaying organizations calculate tax amounts and advance payment amounts independently. Payment of advance payments for tax and taxes is made to the budget at the location of the vehicle.

Organizations calculate the amount of tax advance payments at the end of a certain reporting period (from the first to the last quarter).

Taxpaying organizations must pay:

  • Tax advance payments - no later than the last day of the month following the completed reporting period.
  • The full amount of tax at the end of the tax period - no later than February 10 of the year following the completed tax period.

Legal entities pay transport tax on the basis of tax notices sent by tax authorities. The amount of tax payable by citizen taxpayers is calculated by tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state registration of vehicles on the territory of the Russian Federation.

Individuals are required to pay transport tax in accordance with the general procedure term no later than December 1 of the year following the completed tax period, that is, the tax in 2018 is paid accordingly at the rates for 2016, the rates were set for 2016, and for 2018 the car tax is paid until December 1 of the following year.

Calculation using a calculator

The authorities were concerned about the convenience of calculating tax payments for the population, so the Khanty-Mansi Autonomous Okrug 2018 transport tax calculator was created - an online program that independently calculates tax payments. The program is quite simple to use, since you need to enter the necessary data in the appropriate columns of the online calculator, and then select the calculation button.

The Khanty-Mansiysk Okrug has always been characterized by fairly low financial rates, so vehicle owners will on average pay about 1,500 rubles a year, although residents of the capital charge 2-3 times more for such manipulation.

It is difficult to calculate the size of the payment without qualified help, since this will require taking into account a lot of nuances, while an online calculator in calculations for Russians will be an excellent assistant and will not allow you to make serious mistakes.

In the calculator, special attention should be paid to the make of the vehicle, power and the region where it is registered; the program will easily calculate the remaining data on its own.

Car owners will receive payment receipts in the spring, but payments for them will have to be made until mid-summer; the car owner may receive a fine for late payments.

The tax rate for 2017-2018 for transport tax in Khanty-Mansiysk is determined depending on the engine power, gross capacity of the vehicle, jet engine thrust, category of the vehicle, as well as on the date of manufacture of the car based on one horsepower of the car engine, kilogram of thrust of a jet engine, registered ton of a car or in the following dimensions a unit of vehicle.

To carry out transport tax calculations yourself, you need to multiply the power of the existing car (in hp) by the tax rate. It is taken into account that since 2015, an increased transport tax coefficient has been applied to cars whose cost is more than three million rubles.

Tax authorities provide assistance with calculations, since the final tax amount will depend on the category of the car, its power and brand; the services recommend using an online calculator. The most accurate calculation is achieved by simply multiplying by the vehicle power tax rate (taking into account the increasing coefficient for expensive cars).

Transport tax benefits

The legislation of Ugra establishes preferential categories of organizations and citizens who are exempt from paying tax or pay it at a discounted rate. In the Khanty-Mansiysk Autonomous Okrug, the same rules apply as in other cities regarding benefits.

The following are exempt from tax:

For passenger cars with an engine power of up to 200 hp, scooters and motorcycles excluding engine power, motor sleds and snowmobiles with an engine power of up to 50 hp, motor boats with an engine power of up to 50 hp:

  • 1) Participants of the Chernobyl Nuclear Power Plant.
  • 2) Disabled people from groups 1 to 3.
  • 3) Benefits are provided to pensioners who are Heroes of the Soviet Union and Heroes of the Russian Federation.
  • 4) Combat veterans and participants of the Great Patriotic War.
  • 5) Participants of the labor front during the Great Patriotic War since 1941.
  • 6) Citizens who were discharged from military service or called up for military training, who performed international duty in the Republic of Afghanistan and in other countries where hostilities were and are ongoing.

The preferential rate can be used only in relation to one vehicle from each category of vehicles that were listed above.

There are preferential positions for tax payments for large families. One of the parents or adoptive parents in a large family is completely exempt from paying tax - for one registered car with an engine power of up to and including 250 hp.

If more than one vehicle of the same category is registered for a taxpayer-individual specified in this article, tax benefits are provided on the basis of a written application at the taxpayer's choice, assigning one vehicle to each preferential category.

A document confirming the fact that an individual belongs to the small indigenous peoples of the North who live on the territory of the Khanty-Mansi Autonomous Okrug - Ugra (Nenets, Khanty, Mansi) is a passport, birth certificate, or an official court decision establishing the nationality of a citizen that has entered into force.

Let's go for a ride and that's enough! Yugra authorities decided to abolish the zero rate of transport tax

The government of Ugra intends to cancel the zero rate of transport tax on cars with a capacity of up to 150 hp, introduced in the region two years ago. The corresponding decision establishing a new procedure for calculating tax was made during the last meeting of regional authorities.

In total, the decision concerns six district tax laws and is generally aimed at increasing district revenues. The most noticeable changes will occur in the law on the transport tax rate. Firstly, the authorities intend to abolish the zero rate for cars with power up to 150 horsepower. In particular, the rate for cars with power up to 100 horsepower will be set at 5 rubles; power up to 150 horsepower - 7 rubles. A number of categories of citizens will receive tax exemptions, including veterans of the Great Patriotic War, liquidators of the consequences of the disaster at the Chernobyl nuclear power plant, and so on. In addition, pensioners will receive a 50% tax benefit, while all benefits will apply to cars with a capacity of up to 200 horsepower.

Secondly, transport tax rates will increase in all other categories. For example, for cars with power from 150 to 200 hp. it will be 40 rubles; for cars with engines from 200 to 250 hp. - 60 rubles. The most serious increase awaits the category “over 250 hp.” - happy owners of such cars will pay 120 rubles for each “horse”. For example, the Toyota Land Cruiser 200 SUV with a 309 hp gasoline engine, so beloved by the wealthy population of Khanty-Mansiysk and other cities of the district. will cost its owner 37 thousand rubles annually. Motorcyclists, owners of buses, trucks and all kinds of vehicles should also expect an increase in transport rates.

Amendments to the law will come into force in 2016. At the same time, we note that according to information from the district’s finance department, the region’s budget will receive about 400 million rubles within two years of applying the law. Let us remind you that the revision of transport tax rates has been discussed in Ugra since the end of last year: their increase was planned as part of measures to optimize expenses and increase revenues taken by the district government to reduce the budget deficit and reduce public debt. However, the initial decision assumed the introduction of amendments starting in 2015, due to which the treasury of Khanty-Mansi Autonomous Okrug was supposed to receive 305 million rubles annually.

Transport tax calculator

This calculator was created in order to make it easier for a person to determine the amount of tax payment that he must pay for owning a registered vehicle. This type of tax fee is paid by all owners, both individuals and legal entities. Payment of transport tax is a mandatory condition for the owner of a vehicle, even if he does not use it.

Last changes

  • From January 1, 2018, a single increasing coefficient is applied for cars costing from 3 to 5 million rubles. and it is equal to 1.1. Previously, this coefficient depended on the year of manufacture of the car.
  • Since 2014, an increasing coefficient has been introduced for cars costing more than 3 million rubles.

How to calculate transport tax?

  • region where the vehicle is registered;
  • the period for which the calculation must be made;
  • vehicle type;
  • vehicle engine power.

Calculating vehicle tax is quite simple: you need to multiply the tax rate by the power of your vehicle, measured in horsepower. If you need to calculate the tax amount for a period of less than one year, then multiply the resulting result by the required number of months and divide by the number of months in the year.

When calculating transport tax, remember some nuances. These include:

  • The period for which the amount is calculated is determined from the moment the vehicle is registered.
  • This tax is levied on all owners of registered vehicles that are equipped with an engine, for example, cars and trucks, buses, airplanes, boats, boats, etc.
  • The tax rate depends on the region of the country. Depending on the engine power and type of vehicle, the constituent entities of the Russian Federation legally establish the calculated tax rate. Along with this, these entities have the authority to establish transport tax benefits. Please read the list carefully before paying. If your social status is indicated in it, contact the tax authorities at the place of registration of the vehicle with an application for benefits. It is worth attaching documentary evidence of your benefits (copies of documents). Based on the originals provided, they will be certified by officials of the Federal Tax Service. This will allow you to take advantage of the benefits in the future and take them into account when calculating your transport tax.

Increasing coefficients for expensive cars

Increasing coefficients are provided only for cars costing more than RUB 3,000,000. The coefficient values ​​are presented in the table:

Transport tax in Surgut

Use transport tax calculators in Surgut to obtain the tax amount. The calculator takes into account the region of calculation, as well as the characteristics of the car and produces the result with a minimum error. Calculation region: Khanty-Mansiysk Autonomous Okrug-Ugra.

Tax calculator in Surgut

Calculation result

Transport tax rate in Surgut

The transport tax rate is determined by regional authorities at their discretion, and can change the rate at any time. The rate depends on the amount of horsepower in the car. There are 5 bets. The first is for cars up to 75 horsepower, it is equal to 0 (a nice moment), the second is for cars from 75 to 100 horsepower, the third is from 100 to 150, the fourth is for vehicles from 150 to 200, the fifth is from 200 to 250 horses and the last one is for cars over 250 horsepower. Data on base rates in the city of Surgut (Khanty-Mansiysk Autonomous Okrug-Ugra) are presented in the table below.

Transport tax benefits for pensioners in Surgut

In accordance with the legislation of the Russian Federation, some categories of citizens have the right to a 100% reduction in the payment of transport tax for one car, but at the moment the legislation does not say anything about pensioners, so there are no benefits for them. However, very often pensioners fall under the category of citizens to whom benefits apply. Such as Disabled people of groups 1 and 2, WWII participants, parents of large families, victims of the Chernobyl disaster, etc. All these persons are entitled to a full discount on the amount of transport tax. However, to obtain it, you must provide the relevant documents to the tax authorities.

Other benefits

1. Benefits for WWII veterans

2. Former minor prisoners of places of forced detention

The benefit is 100% of the transport tax and applies to passenger cars with a capacity of up to 200 horsepower.

3. Veterans and disabled combatants

The benefit is 100% of the transport tax and applies to passenger cars with a capacity of up to 200 horsepower.

4. Heroes of Russia or the Soviet Union, citizens awarded the Order of Glory of three degrees

The benefit is 100% of the transport tax and applies to passenger cars with a capacity of up to 200 horsepower.

5. Disabled people of the first and second groups

The benefit is 100% of the transport tax and applies to passenger cars with a capacity of up to 200 horsepower.

6. Persons whose vehicle power is less than 70 horsepower

The benefit is 100% of the transport tax and applies to passenger cars with a capacity of up to 70 horsepower.

7. One of the guardians of a disabled person since childhood, recognized by the court as incompetent

The benefit is 100% of the transport tax and applies to passenger cars with a capacity of up to 200 horsepower.

8. Victims of the disaster at the Chernobyl nuclear power plant

The benefit is 100% of the transport tax and applies to passenger cars with a capacity of up to 200 horsepower.

9. Individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology

The benefit is 100% of the transport tax and applies to passenger cars with a capacity of up to 200 horsepower.

Editor's Choice
A helpline, unlike a hotline, is by definition anonymous. Keep this in mind when you are talking on the phone...

He was charged with receiving a bribe and embezzlement of entrusted property on a large scale. The message about this appeared today, 22...

Date of publication: 10/31/2012 09:28 (archive) Question 1: I received a notice to pay taxes for 2011 and discovered that it was incorrect...

You may need a certificate of non-registration of an individual entrepreneur if you are applying for a job in any government...
Maria Sokolova Reading time: 5 minutes A Every mother knows that the birth of a child is not only the joy of the appearance of a long-awaited...
)Tax rates are established by this Law depending on engine power, jet engine thrust or gross tonnage...
KBK is a budget classification code. KBK codes for various taxes, including 3-NDFL, can be found on the official website of the Federal Tax Service...
Today we will look at the topic: “notification of a change in the object of taxation (form No. 26.2-6)” and will analyze it based on examples. All...
Every taxpayer during the construction of a residential building who has not yet taken advantage of the property deduction has the right to receive...