Benefit code 40200 transport tax. Is it possible to reduce the transport tax by the amounts paid under Plato? In what cases is it not necessary to pay transport tax?

The deadline for submitting transport tax returns is approaching. Organizations are required to submit them to the Federal Tax Service no later than February 1, 2018. What has changed, how to fill out the report correctly and what not to forget?

Deadline for payment of transport tax

The organization pays transport tax for each car registered to it. This obligation remains until the car is deregistered with the traffic police, even if you do not use it (clause 1 of article 358 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated February 18, 2016 No. 03-05-06-04/9050).

The tax on a car registered for a separate subdivision is paid at the location of the OP (clause 1 of Article 363 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated October 29, 2013 No. 03-05-04-04/45850).

The tax is transferred at the end of the year, and in some regions there are quarterly advances.

KBK - 182 1 06 04011 02 1000 110.

Transport tax is regional, therefore:

• tax rate within the limits established by Ch. 28 Tax Code of the Russian Federation;
• procedure and deadlines for tax payment;
• tax benefits and the grounds for their use are determined by the laws of the constituent entities of the Russian Federation in whose territory the car is registered.

Procedure for calculating transport tax

According to Art. 362 of the Tax Code of the Russian Federation, organizations calculate the tax amount independently.

The tax period is a calendar year.

The tax is calculated for the year for each car registered to the organization (clause 1, clause 1, article 359 of the Tax Code of the Russian Federation).

Car tax = engine power in hp. x tax rate.

Engine power is taken from the title or registration certificate. If the power is indicated in kW, it should be converted to horsepower by multiplying by 1.35962. The result is rounded to the second decimal place. For example, 150 kW is 203.94 hp. (150 kW x 1.35962) (clause 19 of the Methodological recommendations for the application of Chapter 28 of the Tax Code of the Russian Federation).

Rates are established by the law of the subject of the Russian Federation in which the car is registered (clause 1 of Article 361 of the Tax Code of the Russian Federation).

If the rate depends on the age of the car, then it must be calculated from the year following the year of manufacture (clause 3 of Article 361 of the Tax Code of the Russian Federation). For example, the year of manufacture of a car is 2016. Then in 2016 it is 0 years old, in 2017 it is 1 year old, etc.

If the car was not used for a whole year, the tax should be adjusted by the coefficient Kv. The value of the coefficient is determined accurate to the 4th decimal place using the formula (clause 5.15 of the Procedure for filling out the declaration):

Kv coefficient = number of full months of vehicle operation / 12.

The month of purchase is included in the calculation if the car is registered before the 15th day inclusive. And the month of disposal of the car - if it is deregistered after the 15th (clause 3 of Article 362 of the Tax Code of the Russian Federation).

Having calculated the tax for each car, the results are summarized. Thus, the calculated tax for the year is obtained. If there are no advance payments in your region, this amount must be paid to the budget. If you paid advance payments, at the end of the year you will pay the difference between the calculated tax for the year and the advances.

In what cases is it not necessary to pay transport tax?

There is no need to pay transport tax if the vehicle is registered and deregistered:

• in the period from the 1st to the 15th of the month;
• from the 16th to the 30th of the month;
• when registering after the 15th of one month and deregistering before the 15th of the next month;
• one day.

Such clarifications are given in the letter of the Federal Tax Service of the Russian Federation dated June 19, 2017 No. BS-4-21/11566@.

In addition, no tax is paid in case of car theft (letter of the Ministry of Finance of the Russian Federation dated October 3, 2017 No. 03-05-06-04/64192).

The agency explained which documents can exempt the owner of a car from paying transport tax if it is stolen.

According to paragraphs. 7 paragraph 2 art. 358 of the Tax Code of the Russian Federation, a vehicle will not be taxed provided that supporting documents from law enforcement agencies are provided to the Federal Tax Service. They may be:

• certificate of theft;
• resolution to initiate a criminal case.

In addition, the department reminded that a lost car can be deregistered with the State Traffic Safety Inspectorate (Order of the Ministry of Internal Affairs of the Russian Federation dated November 24, 2008 No. 1001). To do this, the owner will need to send an application to the appropriate traffic police department.

Let us note that Art. 85 of the Tax Code of the Russian Federation obliges the traffic police to independently, without the participation of the owner of the vehicle, report to the Federal Tax Service the fact of deregistration of a stolen car. This is done within 10 days. If a stolen car is found, it can be registered again.

Transport tax when using the Platon system

Organizations can reduce the transport tax calculated at the end of the year in relation to each 12-ton truck registered in Platon by the amount paid for such a truck to compensate for damage to highways during the year (clause 2 of Article 362 of the Tax Code of the Russian Federation). Preferences apply to legal relations arising from January 1, 2016.

In addition, transport tax is a regional tax. When introducing it into effect in the territory of their region, legislative (representative) bodies of a constituent entity of the Russian Federation can establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of production of vehicles and (or) their environmental class. Additional tax benefits may also be provided to owners of heavy trucks.

Letter of the Ministry of Finance of the Russian Federation dated 05/03/2017 No. 03-05-06-04/27086

Editor's note:

To confirm the right to deduct transport tax on heavy vehicles, you can use a special report that the owner of the car receives by accessing his personalized record in the Platon system (letter of the Federal Tax Service of the Russian Federation dated August 26, 2016 No. BS-4-11/15777).

How to apply an increasing coefficient for transport tax

The list of passenger cars with an average cost of 3 million rubles, subject to use in the next tax period, is posted no later than March 1 of the next tax period on the official website of the Ministry of Industry and Trade of the Russian Federation on the Internet. This follows from paragraph 2 of Art. 362 Tax Code of the Russian Federation. The cost of the car and the moment of its registration do not play a role.

Particular attention should be paid to the last column of the list, which indicates the age of the car, which is calculated from the year of manufacture. For example, a car that was released in 2016 is 1 year old in 2016, 2 years old in 2017, etc. (letter of the Ministry of Finance of the Russian Federation dated May 18, 2017 No. 03-05-04/30334, Federal Tax Service of the Russian Federation dated March 2, 2015 No. BS-4-11/3274@).

If there is a car on the list, but its age is different, the increasing factor is not applied (letter of the Federal Tax Service of the Russian Federation dated January 11, 2017 No. BS-4-21/149).

If your car is on the list, then for 2017 you pay tax with an increasing coefficient.

The transport tax return for 2017 must be submitted using a new form

Order of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ММВ-7-21/668@ approved a new form, format for submitting a transport tax declaration in electronic form, as well as the procedure for filling it out.

Starting from the report for the tax period 2017, the already updated version of the declaration should be used.

What has changed in the declaration:

• Section 2 “Calculation of the tax amount for each vehicle”: new lines have appeared (070, 080, 130) to reflect the date of registration of the vehicle, the date of termination of registration and the year of manufacture of the vehicle;
• for owners of heavy trucks who pay a fee for damage to roads, the updated declaration provides special lines (280 and 290) to reflect the tax deduction code and the amount of the deduction calculated in rubles;

In connection with these innovations, the Federal Tax Service of the Russian Federation has developed control ratios with which you can check the correctness of filling out reports. In particular, a new control link has appeared between the tax deduction (page 290) and data obtained from the register of the toll collection system for compensation for damage caused by heavy trucks to highways (letter of the Federal Tax Service of the Russian Federation dated March 3, 2017 No. BS-4-21/3897@) .

Previously, taxpayers reported on transport tax in the form approved by Order of the Federal Tax Service of the Russian Federation dated February 20, 2012 No. ММВ-7-11/99@.

Procedure for filling out the declaration

First, section 2 of the declaration is completed for each vehicle. The vehicle type code (line 030) is indicated in the appendix to the procedure for filling out the declaration.

Data about the car - identification number (VIN), make, registration number, registration date, year of manufacture are taken from the title or registration certificate. The registration termination date (line 080) is indicated only for vehicles that were deregistered in the reporting year.

The tax base (line 090) is the engine power in horsepower. Line 100 indicates the horsepower code - 251.

The environmental class (line 110) is reflected in the PTS. If it is not there, a dash is placed in line 110.

Line 120 is filled in only if the tax rate depends on the number of years from the year of manufacture of the car.

Line 140 indicates the number of full months of car ownership during the reporting year, and line 160 indicates the Kv coefficient. If you owned the car all year, put 12 in line 140, and 1 in line 160.

Line 150 places 1/1.

The Kp coefficient (line 180) is indicated only for expensive cars.

Lines 190 and 300 reflect the calculated tax.

Lines 200-290 are filled in if benefits are used.

After filling out section 2 for all cars, you can move on to section 1.

Lines 021 and 030 display the total tax amount for all cars if advances are not paid.

If advances are paid, they should be indicated in lines 023-027, and in line 030 - the tax payable at the end of the year.

Sample of filling out a transport tax return for 2017

During the year, the organization owned the car for 11 months - from January to November.

The coefficient Kv for calculating tax for the year is 0.9167 (11 months / 12 months).

The calculated tax amount for 2017 is RUB 2,819. (123 hp x 25 rub/hp x 0.9167).

The amount of tax payable for the year is 2,819 rubles.

On May 5, 2019, by order of the Federal Tax Service, a new tax return form was approved. Now this document does not require the seal of a legal entity. Also in the second section, new fields with codes 070 and 080 appeared: the date of registration of the vehicle and the date of its alienation, respectively.

In addition, lines with the code and amount of the tax deduction were entered. They are necessary to reflect the deduction and its amounts that will be applied to large vehicles (heavy loads) registered in.

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The tax authorities will accept the tax return in the new form, provided that the owner of a heavy vehicle with a maximum permitted weight of 12 tons applies a tax deduction. The amount of the latter is used to compensate for the damage caused by the car to public roads.

Main points of the scheme

Any company that has trucks at its disposal and is in the general taxation system must pay duties to the Platon system. However, after changing Article 270 of the Tax Code of the Russian Federation, this fee was included in the transport tax. This caused difficulties for organizations in paying advances on transport tax for the first quarter of 2019.

It's quite simple. Now the fee charged for damage to public roads caused by vehicles with a maximum permissible weight of more than 12 tons is included in other taxes. With the exception of the amount by which the transport tax was reduced, and which must be paid directly to the budget.

Legal grounds

The justification for this form of calculation and reflection of Plato’s fee is several articles and their points from the Federal Law and the Tax Code. Thus, Federal Law No. 257 provides for the admission of heavy trucks with a maximum permitted weight exceeding 12 tons only if their owners pay a tax fee that compensates for the damage caused by vehicles to public roads.

Federal Law No. 249, adopted in 2019, introduced several provisions into the tax legislation that provide for the specifics of calculating taxes, both on profit and transport tax, due to the fact that vehicle owners make additional payments. However, these features apply to those legal relations that were concluded starting from 01/01/2016, and expire no later than December 31 of the next year.

It is worth paying attention to paragraph 48.21 of Article No. 270 of the Tax Code. By virtue of it, when determining the tax base, expenses are not taken into account for income tax, including the fee by which the transport tax was reduced, which was calculated for heavy cargo for the reporting period.

Shape Features

As already indicated, in connection with Plato, in 2019 a new form of declaration came into force, fixing the amount of transport tax. You can fill out the document either electronically or in writing. The new form of the form, according to the letter of the Federal Tax Service dated December 29, 2016, can be used for reporting both for 2019 and for last year.

The main change was the appearance of a deduction for Plato in the transport tax return for 2019. The new form allows companies that paid into the Plato system last year to reduce the amount of transport tax. When filling out the form, you must indicate both the amount of the deduction and its code. Payments in the Platon system have code 40200.

It is also worth noting that for heavy loads you no longer need to make advance payments, which means that zeros must be entered in the fields corresponding to the quarters. Before completing and submitting a transport tax return, you need to make sure that Plato has been paid, and also prepare documentary evidence of this fact.

Full Features

First of all, it is worth noting that the owners of those vehicles whose weight is more than 12 tons received the opportunity to reduce the transport tax for 2019. But it is worth noting that this benefit is valid when paying tax only on a specific heavy vehicle, and not on the entire amount of transport tax accrued for a certain period. Deductions are provided for declarations for the periods from 2019 to 2019.

Do not forget that Platon for 2019 in the transport tax return is not included in the entire tax expense.

You can only deduct the part by which the amount exceeded the transport tax for a car weighing more than 12 tons for which it was paid. At the same time, there are cases when the amount of deductions is greater than the transport tax, which means that its payment is not required at all.

Also, owners of heavy trucks registered in the registry no longer need to make quarterly advance payments. However, the fields in the declaration remain for them. They must be filled out, but instead of indicating the amounts, you must put one zero in each line.

Filling details

In order to be able to deduct part of the fee paid for Plato from the transport tax return, you need to find the 2019 form. The old option is not suitable because it does not contain lines related to the reflection of payments made to the Plato system. In order to correctly fill out the declaration, you must enter in line code 290 all the fees that were paid into the Platon system account last year.

Next, in line 280 you need to enter the code “40200”, which will mean that deductions are made in connection with the payment of Plato. When calculating liabilities, the amount indicated in line 290 is subtracted from that written in line 300. Lines 023 to 027 do not need to be filled in with anything other than zeros, since they relate to advance payments, the payment for which was withdrawn from the cars - heavy trucks.

How is Plato reflected in the transport tax return for 2019?

In the transport tax return, Plato is reflected as a benefit. To do this, it is necessary to fill in lines 290 and 280 in the second section of the document. The previously mentioned code and amount are entered in them, which correspond to the fact that the payment for Plato was made.

In order to confirm deductions for Plato in the transport tax return for 2019, the company that owns the heavy trucks must meet three conditions required by the tax office:

• each vehicle for which the deduction is applied must have a permissible maximum weight of at least 12 tons;
• all cars have special registration in registers;
• The company must have a reporting document on hand (it can be obtained after charging a fee from the operator).

Detailed algorithm

In order to calculate the amount of transport tax that will need to be paid into the Plato system, you must first calculate the amount of transport tax on heavy goods. Next, the resulting number must be subtracted from the amount that was paid for Plato last year.

In the case where the result is zero or completely negative, deductions for Plato are not taken into account in the declaration. But it is worth paying attention to the fact that the lessor cannot reduce the payment of transport tax on a truck registered in its name. Since payment for the Plato system must be made by the lessee.

Reduction in the 1C program

You can also print a tax return through the 1C Accounting program. In one of its latest updates, a new form of the form, adopted in 2019, became available.

In order to perform the operation, you must create a new form. After this, based on it, you need to enter the document “write-off”. After this, the necessary wiring will appear.

To create you will need:

1. In the program, go to the Bank and Cash desk tabs, then Bank, and then Statements. Select “Debit from current account” from the list.
2. Once you open it, you should check that the fields are filled out. So, in the “settlements account” field the number 76.09 should be inserted, which means that the write-off is carried out as other calculations.
3. After checking, you need to check the box next to the information about confirming the document with a bank statement.

When working through this program, Plato’s reflection in the declaration looks like this:

1. First of all, the vehicle registration card must be filled in with information that the heavy truck is registered in Plato.
2. Next, you need to make an advance payment into the system.
3. Then, in the “Purchases” section, you need to go to “Reports from the Platon system operator” and register a report in it. This procedure can take place automatically. Just click on the “Fill” button. As a result of document generation, several postings appear.
4. Next, the “Tax Calculation” operation is regulated, which can be found in the “Operations” section, “Month Closing” tab. To do this, it is enough to set the month to be closed. Next, for regulation, you need to click on the hyperlink “Re-conducting documentation for the month.” This will allow you to organize the sequence in which all documents were posted. As a result, three more wires appear.
5. To perform the operation “Recognition of a permanent tax liability”, you need to create a new file Regulatory operation, which should include such a type of operation as “Calculation of income tax”. As a result of its creation, several more entries are generated that will allow you to draw up the final transport tax return.
6. To perform the operation of drawing up a transport tax declaration, you need to create a report through the program, which should be called “Transport tax declaration (annual)”. When creating and filling it out, you must indicate the year for which the calculation will be made, as well as the required version of the form (old or new).

After the last document is created, the title page fields are filled in automatically. The owner can only check them. You can also do this using a checking edge. At the end, just click on the “Record” button and Plato will be included in the electronic declaration.

Payments by system "Plato" in the transport tax return play a very important role - they reduce the final amount of tax payable. Let's talk about the difficult situation in the reporting campaign that arose in 2017.

New opportunities

On July 3, 2016, Federal Law dated July 3, 2016 No. 249-FZ came into force. He supplemented the provisions of the Tax Code of the Russian Federation on transport tax. Thus, from January 1, 2016, organizations that own heavy vehicles with a permissible weight of 12 tons or more have the opportunity to reduce the total amount of tax for the year by paying into the Platon system for each such vehicle (clause 2 of Article 362 of the Tax Code of the Russian Federation). De jure this is a tax deduction.

Moreover:

• if the deduction exceeds the calculated tax, the latter is equal to zero;
• for heavy trucks there is no need to make advance payments for transport tax (clause 2 of article 363 of the Tax Code of the Russian Federation).

No required lines

The main problem is that the reflection of payments in the system “Plato” in the transport tax return for 2016 year is not provided at all. Neither in this report, nor in the rules for filling it out. It was approved by order of the Russian Tax Service dated February 20, 2012 No. ММВ-7-11/99.

Thus, today the transport declaration form is hopelessly outdated. And those organizations that are obliged to fork out money for Platon for their trucks do not have the opportunity to reflect the corresponding deductions in the current declaration form.

New form: there are the necessary lines

On February 28, 2017, Federal Tax Service order No. ММВ-7-21/668 dated December 5, 2016 came into effect, which approved a completely new transport tax declaration - a paper form and an electronic version of sending.

Formally, it can only be applied from the report for 2017. However, this is not quite true. In a letter dated December 29, 2016 No. PA-4-21/25455, the Federal Tax Service explained that the new form can also be used from the report for the 2016 year.

The most important: deduction for “Platon” in the transport tax return present! The new reporting form will allow organizations that made contributions under the Platon system in 2016 to reduce transport tax for the past year. Download the new form on our website.

Among the fundamental innovations in the vehicle declaration form, the following can be noted:

• payments to Platon during 2016 must be shown in a new line 290 of Section 290 (summed for all heavy loads);
• there in the new line 280 is the deduction code that payments to Platon have. This is 40200.

Please note: when calculating tax on line 300, the indicator must be reduced by the amount of the deduction on line 290.

As already mentioned, there is no need to make advance payments for transport tax for heavy goods vehicles. Therefore, on lines 023, 025 and 027, put “0”.

Remember: before how to fill out a transport tax return, “Plato” must be documented.

How to confirm a deduction (tax reduction)

According to tax authorities, companies that own heavy vehicles need to meet three conditions to confirm their right to a reduction in the amount of transport tax for 2016:

1. each vehicle has a permissible maximum weight of 12 tons;
2. they are registered in a special register;
3. request a corresponding report from the toll operator.

The Federal Tax Service, in clarifications dated August 26, 2016 No. BS-4-11/15777, referred to a letter from RT-Invest Transport Systems LLC. According to a separate order of the Government of the Russian Federation, this company became the operator of a mechanism for collecting fees for damage caused to federal roads by large vehicles.

The report “Information on motor vehicles with a permissible maximum weight over 12 tons, as well as information on payment of a fee to compensate for damage caused to federal roads” will help confirm the right to a deduction. It is formed once a year for each heavy load.

The vehicle owner can obtain it through his personal account on the official Platon website (http://platon.ru) or in a similar mobile application. Personal attendance for the report is also possible.

Exactly what actions to take on the Platon website in order to obtain a supporting certificate-report for the transport tax return is shown in the following figure:

For 2017 reporting, transport tax returns must be submitted on new forms. A new declaration form approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.

Let us explain in the table what has changed in it:

What are the deadlines for submitting the transport declaration for 2017?

Article 363.1 of the Tax Code of the Russian Federation regulates the deadlines for submitting a transport tax return. Organizations submit reports on vehicles once a year. The deadline is February 1 of the following year. If the last day of the deadline falls on a weekend, it is shifted to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). However, since February 1 fell on a Thursday in 2018, the dates are not postponed. The declaration must be submitted to the Federal Tax Service no later than February 1, 2018.

Please note that the specified deadline for submitting a transport tax return is the same for all companies. There are no special rules or exceptions regarding when a transport tax return is submitted in the Tax Code of the Russian Federation. It is very convenient that the procedure for filling out a tax return for transport tax allows companies to choose how to submit it:

• personally or through a representative;
• by mail with a description of the attachment or by sending an electronic report.

If you choose postal services, the declaration is considered submitted on the day the postal item is sent. And when transmitted via TKS - the date the file was sent.

Submit your transport tax declaration to the same inspectorate where you pay the tax. That is, according to the location of vehicles (clause 1 of article 363, clause 1 of article 363.1 of the Tax Code of the Russian Federation).

Who exactly should report for 2017 in 2018

Legal entities (Article 363.1 of the Tax Code of the Russian Federation) on which vehicles are registered (Article 357 of the Tax Code of the Russian Federation) are required to submit a transport tax return for 2017. And not just any, but those that are recognized as taxable objects: cars, motorcycles, buses, yachts, boats, motor boats, etc. (see Article 358 of the Tax Code of the Russian Federation).

The same article provides a list of items whose registered rights do not oblige you to fill out a transport declaration for 2017, since these are not taxable items. For example, a stolen car or agricultural transport.

Should “physicists” report?

Unlike legal entities, a tax return for transport tax by individuals is not filled out and submitted (Clause 1, Article 362 of the Tax Code of the Russian Federation). Tax authorities themselves will calculate this tax to be paid based on data from the traffic police. Thus, for ordinary citizens, a transport tax declaration for individuals is replaced by a notification from the Federal Tax Service for the payment of transport tax. There is no need to download the transport tax return. By the way, you can check whether the inspectorate calculated the transport tax correctly using a special service on the official website of the Federal Tax Service. Exact link.

As for individual entrepreneurs, they are fully subject to the rules of reporting and payment of transport tax that apply to ordinary individuals. Even if the merchant uses the vehicle to make a profit. Thus, individual entrepreneurs do not submit a transport tax return for 2017, but pay the tax based on a notification from the Federal Tax Service.

Composition of the new transport declaration in 2018

The new transport tax return for 2017 for legal entities consists of a title page and two sections.

As we have already said, in the second section of the declaration for 2017. in which the tax amount for each vehicle is indicated, five lines appeared:

• in lines 070 and 080 you can now indicate when the vehicle was registered (with the State Traffic Inspectorate, Gostekhnadzor, etc.) and when it was deregistered;
• on line 130 – year of manufacture;
• lines 280 and 290 - code and deduction amount are filled in by payers of fees in the Platon system (owners of vehicles weighing over 12 tons).

Data about the car - identification number (VIN), make, registration number, registration date, year of manufacture, take from the title or registration certificate. Indicate the registration termination date (line 080) only for cars that you deregistered in the reporting year.

Filling out a new declaration form: examples and samples

Title page of the declaration

On the title page, indicate basic information about the organization and the declaration.

TIN and checkpoint

Please include these codes at the top of the title. If you are reporting on the location of a separate unit, indicate its checkpoint.

Correction number

Please indicate here:

• if you are submitting a report for the first time – “0–”;
• if you are specifying something that has already been submitted, the serial number of the report with corrections (“1–”, “2–”, etc.).

Taxable period

Enter code “34” in your transport tax return.

Reporting year

In this case, 2017 is the year for which reporting is submitted.

• In the “Submitted to the tax authority” field, enter the Federal Tax Service code;
• in the line “at the location (registration) (code)” put 260 if you are submitting a declaration at the place of registration of the organization, division, or vehicles. Code 213 means the largest taxpayers, and code 216 their legal successors.

Taxpayer

Here record the full name of the organization in accordance with the constituent documents.

OKVED

In this field, enter the code according to the All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2014 (NACE revision 2).

Section 1 of the declaration

After completing the title page, skip Section 1 and begin completing Section 2. Based on the information in this section, then complete Section 1.

Line 120

Fill out line 120 only if the tax rate depends on the number of years from the year of manufacture of the car.

Line 140 and 160

In line 140, indicate the number of full months of car ownership during the year, and in line 160 - the coefficient Kv. If you owned the car all year, put 12 in line 140, and 1 in line 160.

Enter the number of months of 2017 during which your organization owns a specific vehicle in line 140. Please note that full months include those in which the vehicle was registered before the 15th day (inclusive) and deregistered after the 15th day. Months in which the vehicle was owned for less than half a month are not taken into account. Divide the number of complete months of vehicle ownership by 12 to obtain the ownership coefficient, which is reported on line 160. This coefficient is rounded to four decimal places.

Line 150

In line 150, put 1/1 if the owner is the only one. Otherwise, it is indicated as a fraction (1/2, 1/3, etc.).

Line 180

Indicate the Kp coefficient (line 180) only for expensive cars.

Lines 190 and 300

In lines 190 and 300, indicate the calculated tax for the year.

Enter the amount of calculated tax on line 190. To do this, calculate it using the formula:

For vehicles that are completely exempt from tax, put a dash in line 300.

Lines 200 – 290

These lines are filled in by “beneficiaries”. Subjects of the Russian Federation have the right to exempt an organization from transport tax or reduce it for some vehicles. In this case, fill out lines 200-270.

When a vehicle falls under the benefit, line 200 indicates the number of full months of use of the benefit in 2017. To calculate the coefficient of use of the Kl benefit (line 210), the data on line 200 is divided by 12 months. The coefficient is rounded to four decimal places. The type of benefit and amount are deciphered in the lines:

• 220-230 – complete tax exemption;
• 240–250 – reduction of the tax amount;
• 260–270 – reduced tax rate.

If vehicle benefits are not established, dashes are placed in lines 220–270.

Section 1 of the declaration

By filling out section 2 for all vehicles, go to section. 1.

If you do not pay advance payments, in lines 021 and 030, indicate the total tax amount for all cars.

If you pay, indicate advance payments in lines 023 - 027, and in line 030 - tax payable at the end of the year.

The car has an engine power of 105 hp. With. was sold and deregistered on December 13, 2017. The car was produced in 2015 and registered on 10/21/2015. In the region there are advance payments, the tax rate is 35 rubles/l. With.

• During the year, the organization owned the car for 11 months from January to November.
• Advance payments for the 1st, 2nd and 3rd quarters – 919 rubles each. (1/4 x 105 hp x 35 RUR/hp).
• The coefficient Kv for calculating tax for the year is 0.9167 (11 months / 12 months).
• The calculated tax amount for 2017 is RUB 3,369. (105 hp x 35 rub/hp x 0.9167).
• The amount of tax payable for the year is 612 rubles. (3,369 rubles – 919 rubles – 919 rubles – 919 rubles).

Only organizations that registered land, water or air vehicles that are subject to taxation during 2017 must submit a transport tax return (Article 358 of the Tax Code of the Russian Federation). For reporting for 2017, you should use a new declaration form, which we will discuss in this article.

New tax return for transport tax 2017

The new “transport” tax return form was approved by order of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ММВ-7-21/668 (Appendix No. 1 to the order). Companies apply it starting with reporting for 2017, but during 2017 the new form can also be used by taxpayers, for example, to use the exemption for heavy loads for which payment was made under the PLATO system in 2016.

This order also approved the electronic formats of the transport tax return (Appendix No. 2) and the procedure for filling it out (Appendix No. 3).

The new declaration includes a title page and two sections: the amount of tax payable and the tax calculation for each vehicle. It must be compiled for the tax period, which for transport tax is a calendar year. Detailed instructions for filling out and codes used when drawing up the declaration can be found in Appendix No. 3 to Order No. MMV-7-21/668.

What innovations does the current transport tax return contain compared to last year’s form?

Taxpayers who own heavy trucks can now indicate in their declaration a tax benefit or a deduction for a vehicle with a maximum permissible weight exceeding 12 tons, registered in the vehicle register of the PLATO system. To take it into account when calculating the tax, the paid amount is indicated on line 290 of section 2 of the declaration, and line 280 reflects the code of this deduction - 40200.

Section 2 of the updated declaration “transport tax 2017” has been supplemented with several new lines, which are filled out on the basis of vehicle registration documents:

• vehicle registration date – line 070,
• date of termination of registration, i.e. deregistration – line 080,
• year of manufacture of the vehicle – line 130.

The declaration can now indicate the total amount of tax on all transport of the taxpayer located on the territory of one subject, if, according to the law, the entire amount of tax is sent to the regional budget. To do this, you must obtain approval from the regional Federal Tax Service in advance - before the start of the declared tax period.

It is no longer necessary to stamp the “transport” tax return.

Please note that in the letter of the Federal Tax Service of the Russian Federation dated 03.03.2017 No. BS-4-21/3897, control ratios were published to check the indicators of the new transport tax declaration form for 2017. Since these same ratios are used by the tax authorities themselves, it is advisable to first check the completed declaration before submitting it to the Federal Tax Service.

Transport tax return 2017: deadlines for submission

The deadline for submitting a transport tax return has not changed. Let us remind you that you need to file a tax return at the location of the vehicle. For example, if you have a car registered with a separate division of the company, you should submit a “transport” declaration for it to the inspectorate where the separate division is registered.

In order to meet the transport tax deadlines, the taxpayer must promptly send the 2017 tax return to the Federal Tax Service by mail with a list of the attachments, or bring it in person or through a representative, or it can also be submitted electronically via TKS. The day of sending or transmitting the declaration is considered the day of its submission. It should be remembered that the declaration is submitted only in electronic form by those taxpayers whose average number of employees in the previous year was more than 100 people (clause 3 of Article 80 of the Tax Code of the Russian Federation), other transport tax payers can submit the declaration in “paper” form.

As before, the deadline for filing a transport tax return is set no later than February 1 following the previous tax period. Regardless of the electronic or “paper” form of submission of the declaration, the established deadline for submitting the transport tax declaration is the same for everyone. There is no requirement to report transport tax quarterly, although regions may set reporting periods for making advance tax payments. Thus, the “transport” declaration for 2017 must be submitted no later than 02/01/2018.

Failure to comply with the deadline for submitting the 2017 transport tax declaration threatens the taxpayer with a fine of at least 1000 rubles, or in the amount of 5% to 30% of the amount of the declared tax (Article 119 of the Tax Code of the Russian Federation).