Vehicle type: the code in the transport tax declaration
In order to prepare a transportdeclaration, you need to determine the code for the type of vehicle, and this often leads to difficulties for accountants. This article is devoted to this problem: here you will find explanations about the instruction and everything that you need to follow when determining the code.
Coincidence of characteristics
To determine the vehicle type codeit is first of all necessary to be guided by the PTA, as well as the Order, which was approved in 2012 by the order of the Federal Tax Service (MMV-7-11-99). From the latter, the corresponding code is selected, which coincides with the characteristics of the vehicle to be specified in the declaration. If it is not possible to find out all the characteristics with the help of a passport, you need to turn to technicians or mechanics for help and consult on all the vague points that are associated with the features of this car. When all the questions become clear and the design features become clear, it is necessary to select in the Appendix No. 5 the code of the type of vehicle that corresponds to it.
It is necessary to do this because of the correctthe amount of transport tax that is payable to the state budget directly depends. If the vehicle type code is incorrect, an incorrect tax rate will be used. In this case, the calculated tax will be overstated or understated. Both are inadmissible. That's why you need to understand that filling out the declaration is a responsible matter, and you need to approach it with all attention and meticulousness. In accordance with the Instruction (paragraph 5.3 concerning the completion of this document), which was approved by the order of the RF Federal Tax Service in 2012, the code should be entered in section 2, line 030 (calculation of the amount). Thus, the declaration of the transport tax is completed.
Means of transport and no
Trucks, for example, go by code52001, and passenger cars (except for snowmobiles, medical aid vehicles and snowmobiles) by code 51004. The car's car service has been assigned a special code - 51003. For a long time there has been a debate about the characteristics of the truck, whether it is a vehicle or refers to machinery and equipment. In 2016, a new code table is calculated, where the forklift is referred to other vehicles and it is assigned code 59000.
Consequently, the vehicleforklift is not, and therefore does not fall into the group of a separate subsection, where they are listed. The manual OK 013-94V includes forklift trucks in the subsection "Machinery and equipment". Precisely because there are discrepancies that have not been clarified to this day officially, in the code classifier of the vehicle type, you need to select code 59000 ("Other vehicles") in order to correctly calculate the tax rate.
Pneumatic and caterpillar course
Loaders are also on caterpillar tracks, and thereforeand they have a different code. They refer to the section where other vehicles are listed - self-propelled, as well as mechanisms and machines on caterpillar and pneumatic travel.
In the code table this code is 57001, and it includesyourself very much. First of all, mobile lifting equipment (cranes on caterpillar, pneumatic wheel and road); machinery and equipment for self-propelled vehicles (excavators, bulldozers, graders and scrapers, channel cleaners and channel diggers, reclamation machines, special vehicles for road construction, road rollers and snow blowers).
This includes cars for drillingequipment (for transportation of drill pipes, as well as large transportation complexes for the transportation of equipment). The self-propelled mechanisms and machines on caterpillar and pneumatic travel are also marked with code 57001.
The transport tax must be paid by the(the Tax Code, Article 357), as well as those who received these vehicles according to the power of attorney (until 2002), whose term is not more than three years (after three years the right to dispose of the vehicle passes to the person , to which it is registered). The tax authorities receive information about the owners from the authorities that have registered (Tax Code, Article 362).
The objects of taxation are not onlycars, but also motor-vehicles (motorcycles, scooters), buses and other self-propelled machinery and machinery. Helicopters, airplanes, yachts, motor ships, boats, sailing vessels are included in the classifier of codes. Taxes include snowmobiles, snowmobiles, hydrocycles, motor boats, as well as non-self-propelled vessels (towed) and other water and air vehicles, as well as ground vehicles.
The tax is not imposed
Owners of rowing boats, as well as motor,if their engines do not exceed the power of five horsepower, special cars for disabled people, and also cars - up to a hundred horsepower, purchased with the help of social protection agencies, the transport tax will not pay. Also, commercial river and sea vessels, cargo and passenger (air, river and sea) vessels that are owned by individual entrepreneurs, organizations on the basis of operational management or economic management, if their main activity is cargo or passenger transportation, are exempt from taxation.
Harvesters and tractors of allbrands, special vehicles (animal transporters, milk carriers, poultry transport, for the importation and transportation of mineral fertilizers, maintenance, veterinary assistance) registered with agricultural producers and used for its production. Exempt from the transport tax all vehicles that belong to the executive power of federal significance, which provides for a statutory military or equivalent to military service. Owners of vehicles in hijacking are exempt from tax if the hijacking is documented. The aircraft and helicopters of medical service and sanaviation, vessels registered in the international registry, marine floating and stationary platforms, mobile marine drilling vessels and installations are not subject to taxation.
Changes in the Tax Code
Since 2017, a new declaration has been introduced, and thereforeit is very important to understand on what form you need to report now. A sample of filling in the declaration on transport tax is in the illustrations to the article. However, in many nuances of filling this document, it is necessary to dwell in detail. For companies: in 2017 it does not matter how long this car or other vehicle is in use, the transport tax on this factor is now independent. That is why the talks on the cancellation of the transport tax are not abating in the country, and bills on this matter are constantly being submitted to the State Duma.
There are various options for replacement, for example, withincrease of excises. However, there are no prerequisites to cancel the transport tax. Some changes concerning the taxation are still made. Basically, they are aimed at benefits. For example, car owners issued after January 1, 2013 (that is, almost new ones) were exempted from the tax on this property, regardless of how the cars were purchased.
The form of the declaration itself was also changed, howeverso late that it is necessary to report in a new way only for 2017, and the declaration for 2016 all was issued on the old form. You need to fill in the title page and the fields of the two sections. In the new declaration there were lines indicating the dates of registration and removal taking into account this vehicle, as well as changes there regarding the heavy loads and the Plato system.
Companies report on payment for transporttax once a year, until February 1 of each coming year. In the new version of the declaration, the owners of vehicles will find the title page and two sections. In the first one, everything is relative to the amount of transport tax that is payable to the budget, in the second - the actual calculation of this amount. There appeared five unfamiliar lines, and therefore you should fill in carefully, because the usual numbering is broken. For organizations in which more than one hundred people are employed, the declaration can be submitted electronically.
On the title page, the declaration should specifyTIN and CAT of this organization, the number of the adjustment, further, according to the Procedure (Appendix 1), the code relating to the tax period, specify the reporting year, then the code of the tax inspection where the declaration is sent and the code of the place of its submission, hereinafter the name of the organization, the code classifier OKVED by type of economic activity, organization phone number of pages of the tax return, the number of copies of supporting documents attached to it.
Below is the date of completion, the signature of the person whoassures the completeness and reliability of the information in the declaration; name, patronymic and surname of the head of the organization, his personal signature, the seal of the organization and the date of signing.
The first section
The first section indicates: BCF transport tax code OKATO (if it is less than eleven digits, the last zeros are set), the amount of tax for the reporting year, the amount of advances for tax on a quarterly basis, the amount of tax to the budget, the amount of transport tax. If the organization owns vehicles that are registered in different places, but under the authority of the same tax inspection, then in the first section the indicators of the lines are given separately for each code.
If the vehicle wasregistered at the place of division of the main taxpayer, then the OKATO code in the declaration is indicated at the place of the subdivision. The remaining explanations are given in the letter of the Federal Tax Service of the Russian Federation from 2012 (BS-4-11 / 16504).
The second section should be filled in for each of theavailable vehicles. Please note that there is a new entry in this order. If the organization has changed the location (this applies to the representative offices of foreign organizations) and the vehicle was taken into account during the tax period, the tax return is sent to the tax inspection body at the new location where the organization registered its vehicle.
The vehicle type code must be entered inline 030. It must be borne in mind that the type of vehicle is of fundamental importance. For example, trucks and cars of the same capacity will have different tax rates.