Who has to pay advance payments for transport tax?

Transport tax must be paid by those persons (legal or natural) on which vehicles are registered that are recognized as objects of taxation of TN (Article 357 of the Tax Code of the Russian Federation). At the same time, the procedure for calculating and paying tax for organizations and citizens is different: organizations calculate the tax on their own, and for individuals, the tax authority calculates the amount of tax based on information from the traffic police (clause 1, article 362 of the Tax Code of the Russian Federation).

The obligation to pay advance payments for transport tax can be introduced only for organizations (clauses 1, 2 of article 362 of the Tax Code of the Russian Federation). Citizens pay the tax at a time on the basis of a tax notice received from them (clause 3, article 363 of the Tax Code of the Russian Federation).

Terms of payment of advance payments for transport tax

Transport tax is a regional tax, therefore, some features of its payment are determined by the authorities of the constituent entity of the Russian Federation by the relevant law (Article 356 of the Tax Code of the Russian Federation). In particular, for taxpayers-organizations, the law of the subject establishes the procedure and terms for payment, including the obligation and terms for making advance payments for transport tax.

For example, the advance payment system operates in the Moscow region. In accordance with paragraph 1 of Art. 2 of the Law of the Moscow Region No. 129/2002-OZ, organizations pay advance payments no later than the last day of the month following the expired reporting period.

A similar, in fact, procedure is provided for in sub. 1 p. 1 art. 9th law Nizhny Novgorod region No. 71-З, according to which the payment of advances is made within the following terms:

For the first quarter - April 30;
for the second quarter - July 31;
for the third quarter - October 31.

At the same time, the region may not introduce advance payments for transport tax. For example, they are not paid by taxpaying organizations in Moscow (clause 1, article 3 of the Law of Moscow No. 33 “On transport tax”).

Advance payments for transport tax are calculated based on the results of reporting periods. The reporting periods are the I, II and III quarters (clause 2 of article 360 ​​of the Tax Code of the Russian Federation).

The payment amount is determined as 1/4 of the product of the tax base and tax rate(clause 2.1 of article 362 of the Tax Code of the Russian Federation). This takes into account the so-called ownership ratio and the multiplier for expensive cars.

AT general view the calculation formula looks like this:

AP \u003d 1/4 x NB x NS x Kv x Kp,

Where NB is the tax base (for a car, this is the engine power in horsepower),
HC - tax rate,
Kv - coefficient of ownership,
Kp - increasing factor.

The ownership ratio is defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period.

The value of the multiplying factor depends on the average cost and age of the car. The specific values ​​​​of the coefficient are enshrined in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation.

Advance payments for transport tax are reflected in the declaration submitted for the year. At the end of the reporting periods, no reports are submitted.

Changes in the payment of advance payments for transport tax in 2016

From January 1, 2015, when calculating advance payments for transport tax, it is necessary to take into account the multiplying coefficient for expensive cars. Corresponding changes in paragraph 2.1 of Art. 362 of the Tax Code of the Russian Federation were introduced federal law No. 347-FZ.

Until 2015, this coefficient was applied only when calculating the tax for the year, which was confirmed by officials (letter of the Ministry of Finance of Russia No. 03-05-04-01 / 16508, sent to the tax authorities by letter of the Federal Tax Service No. BS-4-11 / [email protected]).

The coefficient Kv is a calculated indicator of the declaration, determined based on the months of ownership of the vehicle. This article will tell you how not to make a mistake when calculating it. Having incorrectly determined the Kv coefficient, legal entities may also pay the transport tax in 2016 incorrectly.

How to determine the transport tax coefficient

Coefficient Kv of the transport declaration is the ratio of the number of full months during which the vehicle was registered to the organization to the number of calendar months in the tax period (reporting period). The value of the coefficient is indicated as a fraction with an accuracy of ten thousandths (that is, with four decimal places).

Where in the tax return to take into account the transport tax coefficient

Calculation of the Kv coefficient if the vehicle was first registered with the parent organization, and then re-registered at the location of the separate subdivision

If the vehicle during the tax period was first registered to an organization, then transferred to a separate subdivision, then tax in a separate subdivision will need to be paid starting from the next month after registration.

When a car moves within an organization from one department to another, to calculate the Kv coefficient by location vehicle the place of its registration on the first day of the month will be considered.

For example, in April the parent organization (Tula) purchased a truck, on April 5 the vehicle was registered in Tula. In October, the truck was transferred to a separate subdivision in Krasnodar, on October 26 the vehicle was re-registered to a separate subdivision in Krasnodar.

To calculate the Kv coefficient during the year, the vehicle is considered registered with the parent organization for seven months (April, May, June, July, August, September, October), in a separate subdivision - two months (November, December). A similar position was expressed in the letter of the Ministry of Finance of Russia dated 06/01/2015 N 03-05-04-04 / 31532.

A separate subdivision in Krasnodar will submit a tax return, filling out several sections 2 of the declaration with different OKTMOs of the parent organization and a separate subdivision. The Kv coefficient on line 130 of Section 2, relating to the parent organization, is 0.5833 (7 months / 12 months). Section 2 Q factor related to a separate subdivision is 0.1667 (2 months / 12 months).

Calculation of the Kv coefficient if the organization changed its location

If the organization changed its place of registration during the tax period, the transport tax declaration must be submitted to the inspection at the new location. At the same time, several Sections 2 of the declaration are filled out.

In the transport tax return, the coefficient Kv in the first Section 2 (from January to September) is reflected as 8 months. / 12 months = 0.5667; September is not included.

Calculation of the Kv coefficient if an organization bought a car in one month and registered it in another

Example: an organization bought a car in April, registered it in June and sold and deregistered it in the same month. In this case, only one month, June, is taken for calculation.

1 month / 12 months = 0.8333.

The month of registration of the vehicle and the month of deregistration of the vehicle are taken as a full month. When the car was registered and deregistered within one month, the indicated month is taken as one full month when calculating the transport tax coefficient Kv for 2016 (

To date, the tax paid by the owners of transport, in terms of the amount of replenishment of the state budget, exceeds the property and land taxes. Despite the fact that parliamentarians are discussing its abolition or reduction, every car owner should know how to pay a transport tax (TN). Indeed, at the moment this type of payment is mandatory, and violation of the terms and procedure for payment leads to the imposition of penalties.

The obligation to pay transport tax lies with legal entities and citizens who own a vehicle equipped with an engine. In addition to the car, this list includes a motorcycle, a yacht, a scooter, a truck, an airplane, a bus, a helicopter, a jet ski, a snowmobile, a snowmobile, a boat, etc.

The following vehicles are excluded:

• low-power, designed to transport people with disabilities;
• air, medical purposes;
• vessels for the transportation of citizens, etc.

This type of tax is regional, that is, it goes to the budget of the region where it is established.

Another important note: the tax is paid on all vehicles registered with the traffic police. Even if you don't drive, you still have to pay a deduction from it. If you want to avoid this obligation, deregister the car.

Payment terms for individuals

The current legislation determines by what date the TN must be transferred to citizens - until December 1, 2017. Moreover, the amount calculated for 2016 is subject to transfer. It is worth noting that since 2016 the fee payment period has been increased by 2 months. Back in 2015, car owners made payments before October 1.

If the last day to pay tax falls on a weekend or holiday, the last payment date is moved to the next business day.

Payment terms for organizations

The terms for the full payment of transport tax on cars for legal entities depend on the legislation of a particular region. In the general case, the company, regardless of taxation, must pay the transport tax no later than February 1 of the year following the reporting one. That is, for 2016 - no later than February 1, 2017.

If the local authorities decide to introduce reporting periods, then the organization will have to submit tax returns and pay advance payments 3 times a year. reporting year(since quarters are recognized as reporting). For example, for the first quarter of 2016, the organization must report and pay ¼ of the estimated annual amount transport tax no later than April 30, 2016, for the II quarter - no later than July 31, 2016, for the III quarter - no later than October 30. Final payment and delivery tax return on a cumulative basis for the whole of 2016, the company produces no later than February 1, 2017.

Who and how calculates the payment amount?

Tax authorities are involved in calculating the amount to be transferred to the budget by citizens. The following formula is used to determine the car tax:

Tax payable = Tax rate (depending on the region they differ) x Number of horsepower of the car x (Number of months of operation / 12)

After the calculation, tax officials send registered letters with notifications to all taxpayers at their place of residence. They contain information on when and how to pay transport tax, in what amount. In 2017, tax notices are sent from April to September.

If you have not received a notification, but you know that you must pay a transport tax, it is better not to hide this information, but to go to the nearest tax office.

Since 2015, the Law has been in force, according to which citizens themselves must report the presence of vehicles that are subject to taxation. If you became a car owner in 2016, and the notice for payment in 2017 was not received, then you need to contact the IFTS before the end of 2017.

Payment Methods

There are various ways to transfer the collection from cars to the budget. The most common are the following:

• select the section "Payment of taxes FL";
• specify the required details;
• select "Transport tax";
• specify additional necessary information (for example, the amount of payment);
• choose to pay by bank transfer.

Remember: pay your fee through the terminal with the help of someone else's bank card impossible, since there is no possibility of identifying a person.

In a similar way, you can pay the fee on the website of the State Services.

Responsibility for violation of payment deadlines

The main type of punishment in case of violation of the terms of repayment of debts under tax payments- calculation of penalty. The penalty is calculated from the first day of non-payment and for each calendar (including weekends and holidays) day of delay in the amount of 1/360 of the refinancing rate established during the period of arrears.

Additional penalties:

• sending a notice to the address of work to pay off wage arrears;
• debt compensation through the sale of the debtor's property;
• restriction on movement abroad;
• a fine in the amount of 20% or 40% of the amount of the debt - depending on whether mandatory payments were not made intentionally or unintentionally.

Summarizing all of the above: individuals- owners of vehicles registered with the traffic police pay a fee from cars by December 1 of the year following the reporting year, and legal entities - no later than February 1.

Vehicle tax is a burden imposed on those organizations that own cars. For each vehicle registered to a legal entity, tax must be calculated and paid. At the same time, it does not matter which tax regime the company applies, whether the transport is actually used, whether it is on the balance sheet. Even a decommissioned and broken car is subject to taxation. The tax burden lies with the organization until the vehicle is deregistered by the traffic police.

This procedure is performed upon disposal, write-off of the vehicle. If the car is stolen, then the original certificate from the police is submitted to the traffic police, on the basis of which you can temporarily not pay tax until the vehicle is found.

The tax belongs to the regional ones, the terms for its transfer are determined by the region to which the traffic police territorially belongs, where the transport is registered.

There is an obligation to pay quarterly advances throughout the year, if required by the specific region where the transport tax is paid. If quarterly payments are not provided for by internal laws Russian subject, then the tax on cars is paid for the past year in full in one amount.

Features of calculating transport tax

For each vehicle owned by an organization, an independent tax calculation is carried out.

When calculating, you need to specify:

1. What tax rate is valid in the region at the moment;
2. Is it possible to take advantage of tax relief?
3. How many months the organization owns vehicles during a quarter (for advances) or a year;
4. Is the car expensive?

For each vehicle, the calculation is carried out using the formula below. The obtained values ​​for each individual car are summed up, the final amount of the tax is subject to transfer to the local budget. Until what date you need to pay an advance or annual tax depends on the region and the legislative acts approved in it.

Payment is made to the tax office to which the organization that owns the movable objects of taxation belongs. If the calculation is carried out separate subdivision for those vehicles that are registered to it, payment must be made at the location of this unit.

Calculation of advances on transport tax

Reporting periods - quarters (I, II and III), at the end of each, the transport tax is calculated for the vehicle registered for the organization at the time of calculation. You also need to pay an advance if the car is removed or registered in the reporting quarter. At the same time, the company does not own the vehicle for the full period, and therefore there will be some features in the calculation.

Quarterly calculations should be made if required by local laws. This point is better to clarify directly in the department of the Federal Tax Service or on the official website of the specified service. If the local authorities do not require the transport payment to be divided into 4 parts, then the calculation is carried out only on the basis of annual results, together with the submission of the corresponding tax return.

Formula for calculating advance tax

Quarterly advance = (Base * Rate * Kv * Kp) / 4

The tax base- car engine power in horsepower. This parameter is always registered in the technical documentation for the car (in particular, in the TCP).

If the power is indicated in the PTS in kW, then the conversion to horsepower is carried out, for which the parameter indicated in kilowatts is multiplied by 1.35962.

For example, if the PTS of a car indicates a power of 125 kW, then the conversion to horsepower is carried out as follows - 120 * 1.35962 \u003d 169.95 hp.

If there are more than 2 digits after the decimal point, then rounding to hundredths is performed.

tax rate may vary depending on the region, it is better to check the current figure with the local tax office.

Kv- a coefficient that takes into account the completeness of vehicle ownership during the quarter. The coefficient will take the value 1 if the entire quarter the car was registered to the payer. If the vehicle was registered or deregistered during the reporting period, then the coefficient in question must be added to the formula.

The formula for calculating Kv is as follows:

Kv = number of complete months of ownership / 3.

A month is considered complete in the following cases:

• The vehicle was registered before the 15th (including the 15th);
• The vehicle was deregistered after the 15th day (in this case, the 15th day itself is not included in the condition).

The division result is rounded to 4 decimal places.

Kp is another coefficient that takes on a value other than one if vehicles are expensive.

The concept of "expensive" means that the cost of the vehicle is not less than 3 million rubles. For comparison, take average cost car desired model, the actual purchase price is not important. Russian legislation defines a list of models of expensive transport, which is fixed in the List for each year. For 2016 the current List was prepared by the Ministry of Industry and Trade of Russia on February 26, 2016.

Kp is a multiplying factor that increases the tax burden on the owner of an expensive car, depending on the average cost and the number of years since the vehicle was manufactured at the factory (including the year of manufacture).

The dependence of the coefficient on the cost and "lifetime" of the vehicle:

An example of the calculation of advances

A legal entity owns two cars:

1. Passenger car, the average cost of which is 4 million rubles, power 240 hp, year of manufacture 2015, registered with the traffic police in 2015;
2. Passenger car, the average cost of which is less than 3 million rubles, power 140 hp, year of manufacture 2015, registered on February 16, 2016.

The region has set a rate of 75 rubles / hp.

Calculation for the first passenger car:

Base = 240 hp

Advance I quarter. = Advance II quarter. = Advance III quarter. \u003d (240 * 75 * 1.3) / 4 \u003d 5850 rubles.

Calculation for the second passenger car:

Base = 140 hp

Kv for I quarter. = 1 / 3 = 0.333

Kv for II quarter. \u003d Kv for III quarter. = 1

Advance payment for the 1st quarter \u003d (140 * 75 * 0.333) / 4 \u003d 875 rubles.

Advance payment for the II quarter. = Advance payment for Q3 \u003d (140 * 75) / 4 \u003d 2625 rubles.

Thus, the following amounts must be transferred quarterly:

• For the 1st quarter - 5850 + 875 = 6725 rubles;
• For II quarter. - 5850 + 2625 = 8475 rubles;
• For III quarter. - 5850 + 2625 \u003d 8475 rubles.

Calculation of the annual transport tax

According to the annual results, the tax is calculated for the transport that was registered for the company in the year for which the calculation is performed according to the following formula:

Tax \u003d Base * Rate * Kv * Kp

Kv is set depending on the number of full months of vehicle ownership during the year. The coefficient is calculated as the number of full months divided by 12.

Once the annual tax has been calculated, one of the following two steps must be taken:

1. Pay in full if no advance payments have been made;
2. Pay minus the previously listed advances.

In the second case, the total annual tax may turn out to be either more or less than the amount of three advance quarterly payments paid. If the tax for the year more than the amount paid advances, then the difference must be paid.

An example of calculating transport tax for the year

The original data is the same. The organization has 2 cars, for which the following quarterly payments were paid for the year:

• The first TS - three payments of 5850 rubles;
• The second vehicle - 875 rubles. for the I quarter, at 2625 rubles. for II and III quarters.

Calculation for the first car:

Tax for the year \u003d 240 * 75 * 1.3 \u003d 23400 rubles.

Tax payable for the year = 23400 - (5850 + 5850 + 5850) = 5850 rubles.

Calculation for the second car:

Kv \u003d 10 / 12 \u003d 0.8333

Tax for the year \u003d 140 * 75 * 0.8333 \u003d 8750 rubles.

Tax payable for the year = 8750 - (875 + 2625 + 2625) = 2625 rubles.

In total, for the year the organization must pay 5850 + 2625 = 8475 rubles.

Calculation of transport tax when selling a vehicle

When selling a car, the organization removes it from the register and loses the need to pay transport tax for it.

You only need to pay the tax that corresponds to the period of ownership of the vehicle during the year.

Calculation of advance payments for transport tax

If the organization pays advances, then for the quarters during which the organization owned the car, the calculation is carried out in a standard way (Advance payment = base * rate * Kp / 4).

For the quarter in which the vehicle was deregistered, the advance payment is calculated according to the following formula:

Tax advance = (Base * Rate * Kv * Kp) / 4,

Where Kv is determined by the following formula:

Kv = number of months of vehicle ownership in the quarter / 3.

Annual tax calculation

Tax \u003d Base * Rate * Kv * Kp,

Where Kv is calculated by the formula:

Kv = number of months of vehicle ownership in a year / 12.

An example of calculating tax on a sold vehicle

The company sold in June 2016. passenger vehicle (cost up to 3 million rubles), on June 14, the company completed the procedure for removing the object from the register with the traffic police.

Vehicle details:

• Power = 120 hp;
• The rate in the Moscow region in relation to such vehicles = 30 rubles / hp;
• The number of months of ownership in a year is 5 (from the beginning of January to the end of May, June is not taken into account, since deregistration was made before June 15);
• Kp = 1, since transport is not expensive.

Kv \u003d 5 / 12 \u003d 0.4167

Tax for the year \u003d 120 * 30 * 0.4167 \u003d 1500 rubles.

If the organization paid advance payments, then their amount would be:

Advance payment for the 1st quarter \u003d (120 * 30) / 4 \u003d 900 rubles.

Advance payment for the II quarter. \u003d (120 * 30 * (2/3)) / 4 \u003d 600 rubles.

For the third quarter, the tax would have been 0, since the organization no longer owns transport. Nothing would have to be paid for the year, since the entire tax was paid in the form of advance payments during the first two quarters.

If you or your company is the owner of a vehicle, according to the laws in force in the Russian Federation, you are required to pay transport tax. As a rule, the payment of transport tax does not cause serious difficulties for individuals. Since the calculation of the tax, control over the payment is entrusted to tax office. And they, in turn, are unlikely to forget to notify you in a timely manner of the need to pay.

As for enterprises, they need to independently calculate, pay tax and submit a declaration. This is what we will consider in detail in the article.

In 2016, you need to pay transport tax for 2015. For 2016, tax must be paid and reported on in 2017. Companies that pay advance payments for transport tax are obliged to pay 1/4 of the tax amount in the I, II, III quarters of 2016.

Who pays transport tax in 2016

Transport, as a rule, is registered to the owner, who can be both a private person and an enterprise. All vehicle owners are required to pay transport tax in accordance with (hereinafter referred to as the Tax Code of the Russian Federation).

Which vehicles are taxed are listed in . Here is the list:

• cars;
• motorcycles;
• scooters;
• buses;
• aircraft;
• helicopters;
• ships;
• yachts;
• boats;
• motor boats;
• jet skis, etc.

Not subject to transport tax in accordance with paragraph 2 of Article 358 of the Tax Code of the Russian Federation:

• rowing boats;
• motor boats with engines up to 5 hp. With.;
• cars for the disabled;
• fishing sea and river vessels;
• tractors, self-propelled combines, special vehicles (milk trucks, livestock trucks, etc.), if such vehicles are used for the production of agricultural products;
• passenger and cargo sea, river and aircraft, if the main activity of the company owner of the vehicle is the transportation of passengers and cargo.

Transport tax for legal entities in 2016

All private vehicle owners are already accustomed to the fact that they annually receive a notice from the tax office about the need to pay transport tax and a sample receipt for payment. Citizens of the Russian Federation do not calculate the transport tax in 2016 on their own. This is regulated by paragraph 3 of Article 363 of the Tax Code of the Russian Federation.

But the enterprises are obliged to independently calculate the transport tax. In accounting, an enterprise is considered correct if the calculation is drawn up in an accounting statement.

In some regions, it is established that the transport tax is paid at the end of the year. For example, in Moscow, in accordance with the Law of the City of Moscow dated July 9, 2008 No. 33.

In the Moscow Region, in accordance with paragraph 1 of Article 2 of the Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ, enterprises are required to pay advance payments for transport tax based on the results of each quarter. The procedure is prescribed in paragraph 2 of Article 360, paragraph 2.1 of Article 362, paragraphs 1 and 2 of Article 363 of the Tax Code of the Russian Federation.

The amount of the advance payment for transport tax is ¼ of the annual amount of tax, in accordance with paragraph 2.1 of Article 362 of the Tax Code of the Russian Federation.

Since 2014, increasing coefficients have been introduced to calculate the transport tax for cars worth more than 3 million rubles.

Transport tax calculation in 2016

Calculate the transport tax for the full year using the formula:

Transport tax in 2016 for incomplete year calculate with the vehicle utilization rate using the following formula:

Tax base for transport tax calculation

What is the tax base for calculating the transport tax is defined in. It:

• engine power in horsepower - for vehicles with engines;
• gross tonnage in registered tons - for water non-self-propelled (towed) vehicles;
• vehicle unit - for other water and air vehicles.

Transport tax rates

The basic transport rates are established by paragraph 1 of Article 361 of the Tax Code of the Russian Federation. On their basis, in the regions, the authorities set specific tariffs in accordance with paragraph 2 of Article 356 of the Tax Code of the Russian Federation. Therefore, in the regions of the Russian Federation, the rates are different.

Base transport tax rates

How to calculate transport tax advances

In a number of regions, quarterly reporting periods on transport tax. If such a procedure has been introduced in your region, you are obliged to calculate advances, the total amount of transport tax payable for the reporting year. The formula will be:

If the tax amount turned out to be a penny, round it according to the rules of arithmetic. That is, values ​​less than 50 kopecks are discarded, and values ​​of 50 kopecks and more are rounded up to the full ruble. This allows you to make paragraph 6 of Article 52 of the Tax Code of the Russian Federation.

Period for calculating transport tax

You need to pay transport tax from the month of setting up to the month of deregistration of transport.

The period of use of a vehicle is the number of months you owned the vehicle, that is, when it was registered to you. This is important when calculating transport tax if you have been the owner for less than 1 year.

The month in which the vehicle was registered and the month in which it was deregistered are considered as full months. If you delivered and deregistered the vehicle within one month, use 1 (one) month in the calculation.

If you do not use your transport, your car was damaged in an accident, cannot be restored, deducted from the balance - remove it from the register with the traffic police. Otherwise, pay the transport tax.

If your vehicle is stolen, you definitely need to take a certificate from the police and submit it to the IFTS. You will not have to pay tax during the search for a vehicle. Such actions are regulated by the letter of the Ministry of Finance of Russia dated April 23, 2015 No. 03-05-06-04 / 23454 and the letter of the Federal Tax Service dated January 15, 2015 No. BS-3-11 / [email protected], letter of the Ministry of Finance of Russia dated 08/09/2013 No. 03-05-04-04 / 32382.

Aktiv LLC owns a Mazda 3 MPS car (registration mark X657EN177, VIN GAIZZZ6AEEL077567). Machine power - 250 liters. With. It was registered to the company in May 2015. Therefore, in the tax period, the company owned the car for eight full months (from May to December).

The company's share in the right to a vehicle is 1/1.

The special coefficient for this machine will be 0.6667 (8 months : 12 months).

In the region where Aktiv operates, the transport tax rate for a car of this capacity is 25 rubles per liter. With. The tax on the Mazda 3MPS for 2015 was:

250 l. With. x 25 rubles/l. With. x 1 x 0.6667 = 4167 rubles.

Advance tax payments will be:

In the first quarter - 0 rub. (250 hp x 25 rubles / hp x 0.0000 x 1/4);
- in the II quarter 1042 rubles. (250 hp x 25 rubles / hp x 0.6667 x 1/4);
- in the III quarter 1563 rubles. (250 hp x 25 rubles/hp x 1.0000 x 1/4).

When to pay transport tax in 2016

Regional authorities independently establish for enterprises the procedure and terms for paying transport tax and advance payments. However, the deadline for paying transport tax is not earlier than February 1 following the results of the reporting year.

Accordingly, in 2016, we pay the transport tax for 2015 and the deadline for its payment is not earlier than February 1, 2016.

Transport tax declaration in 2016

Only enterprises that are owners of vehicles report on transport tax. This obligation does not apply to individuals - owners of transport. The declaration must be submitted to the tax office at the location of the vehicle or at the place of registration of the largest taxpayer. The reporting procedure is established in Article 363.1 of the Tax Code of the Russian Federation.

Not later than February 1, 2016, enterprises must submit a transport tax return for 2015 to the tax office.

Companies must submit their transport tax returns for 2016 to the tax office no later than February 1, 2017.

The transport tax declaration form and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11 / [email protected]

If the average number of employees for the previous year exceeded 100 people, reports must be submitted electronically.

Accounting for transport tax in 2016

Transport tax calculations must be reflected in the credit of account 68 “Calculations on taxes and fees”. Open a separate sub-account for account 68. For example, "Transport tax calculations".

Make the following entries when accruing and paying transport tax or advance payment:

DEBIT 20 (23, 25, 26, 44...) CREDIT 68 SUB-ACCOUNT "TRANSPORT TAX SETTLEMENTS"
– transport tax/advance payment for transport tax has been accrued;

DEBIT 68 SUB-ACCOUNT "TRANSPORT TAX SETTLEMENTS" CREDIT 51
– transport tax/advance payment for transport tax has been paid.