Transport tax exemptions for sole proprietors. Transport tax for individual entrepreneurs: calculation features. Declaring a transport fee

What is an IP transfer tax? Entrepreneurs who use any transport in their activities should know this. Today, small businesses have more opportunities to develop their own business. And yet, there are several mandatory transfers to the state or regional budget that they must make. These transfers include the payment of transport tax.

This is one of the types of taxation that is paid by all business entities if they have at their disposal a certain type of transport used for freight or passenger transportation. In addition, an individual entrepreneur pays transport tax if there are cars that are on the balance sheet of the organization, since, according to current legislation, all types of vehicles used by a legal entity must be registered with the tax service.

This provision also applies to entrepreneurs who are on the simplified taxation system - STS. We will talk further about how the transport tax for individual entrepreneurs is calculated and what documents are required for this.

What is a transport tax?

Its accrual is carried out in accordance with the clauses of the current Tax Code, namely Chapter 28, which states that entrepreneurs of all levels, including individual entrepreneurs, undertake to regularly deduct such a tax, regardless of which tax regime they are on. Another subject that falls under this provision of the law are individuals who own a personal vehicle.

Simply put, the transport tax for individual entrepreneurs must be paid by everyone who owns a car or other vehicle included in the tax return. True, it is sometimes difficult for individual entrepreneurs on UTII to determine whether it is worth making payments for this type of tax, or a single tax on temporary income allows you not to do this.

Indeed, in Art. 346.26 clause 4 of the Tax Code of the Russian Federation clearly states that an individual entrepreneur using UTII can be exempted from paying taxes on income and on property related to part of the commercial activity. At the same time, nothing is said here about the fact that they are deprived of the need to pay the transport tax in the prescribed amount. Therefore, even being on the UTII system, entrepreneurs undertake to pay it regularly.

As for the amount of tax, it is charged by the tax authorities based on the technical characteristics of the vehicles at the disposal of IP, as well as other information received from them in the form of income declarations. The process of making a payment is carried out only after an official notification is received from the tax service, after which entrepreneurs will be required to deposit money through the bank's cash desk or conduct a transaction through a special website on the Internet.

At the same time, the deadlines for sending such a notification are clearly spelled out in Art. 52 p. 2 of the Tax Code, which says that this receipt must be delivered to a private entrepreneur, after which the individual entrepreneur pays transport tax. No more than 30 days are allotted by law for this operation, and if during this time the money is not transferred by an individual entrepreneur to the accounts of the tax service, then fines will be applied to him in accordance with the norms of the current legislation. For small businesses, including individual entrepreneurs, filing documents for the payment of all types of taxes is carried out using a standard declaration form, which also indicates the transport tax.

This gives him the opportunity to avoid the need to submit a separate document for this type of payment.
The legislation provides for a provision that indicates vehicles that are not subject to taxation. This is due to various factors, which should be discussed separately.

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What modes of transport are not taxed?

Today, the current code contains a list of vehicles that are not subject to mandatory inclusion in the tax return.

It can hardly be called large, and yet it contains the following points:

• rowing boat or motorboat, if its engine capacity does not exceed 5 liters;
• special vehicles that are converted for the movement of persons with disabilities and are their private property;
• river and seagoing vessels used by an individual entrepreneur for the transport of goods or the transport of passengers;
• self-propelled harvester, tractor, transport equipped for the transport of poultry, as well as other equipment used for agricultural purposes;
• vehicles used for operational purposes in districts and regions where stay is equated with military service;
• air transport of medical and sanitary aviation;
• cars that are stolen.

The last item on this list requires special attention, since in such a case, entrepreneurs will have to apply with a corresponding application to the Ministry of Internal Affairs, where they will be issued a certificate of the established form. With it, they will go to the tax office, which, guided by this document, undertakes to exempt them from paying taxes on the maintenance of a car. After the car is returned to the IP, taxes will be charged again, but from the moment it was transferred.

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What information is included in a tax notice?

Having dealt with the names of vehicles that may not be taxed, you should pay a little attention to the content of the notification from the tax office. As a rule, it contains the following items:

• the name of the subject of the Russian Federation, since the percentage and timing of the tax on the vehicle are determined based on regional legislation;
• the amount of the tax amount, taking into account the payments made;
• the annual payment column indicates the amount to be paid and the date of the last payment;
• a complete list of cars available to IP with an indication of their state number, engine power and brand;
• now we prescribe the applicable tax rate, depending on the region;
• as a result, the individual entrepreneur must indicate how many months the car has been in operation, the name of the benefits and the amount payable.

In order for all payments to be credited, it is necessary to correctly and reliably indicate the information, since if violations are detected, the declaration will be rejected and returned for amendments.

Transport tax is withheld annually from all owners of registered vehicles. The law does not provide for exceptions for IP. Business representatives are required to make contributions to the budget on a par with ordinary car owners. At the same time, the rates and volume of benefits in the regions are not the same.

Which vehicles are taxed

The procedure for settlements with the budget is determined by the provisions of Chapter 28 of the Tax Code of the Russian Federation. Article 356 of the Code specifies the principle of joint legal regulation. Transport tax is withheld based on federal and regional regulations. The constituent entities of the Russian Federation are empowered to approve tariffs and grant preferences.

Vehicles registered in the name of the following organizations are not subject to taxation ():

• all FIFA structures;
• football national associations;
• divisions of the Organizing Committee "Russia 2018";
• direct counterparties of FIFA.

In addition, the legislator withdrew a wide range of objects from under the action. A complete list is given in the second part of article 358 of the Tax Code of the Russian Federation. Exceptions include motor boats up to 5 hp. s., rowing boats, fishing vessels, cars for the disabled, as well as social transport less than 100 liters. With. Specialized equipment registered for agricultural producers is not subject to taxation. The condition for the benefit is the use of machines in agricultural work. Owners whose vehicle is stolen and is on the wanted list do not pay tax.

A special category is made up of platforms, aircraft and helicopters belonging to state or international structures. The tax is not withheld from specialized vehicles of emergency services, ambulance or medical aviation, military departments.

Transport units that are not included in the list of exceptions are subject to taxation. Owners of yachts, trucks and cars, scooters, motorcycles, caterpillar or pneumatic type mechanisms, helicopters and airplanes are required to make regular deductions. The list remains open, as more and more new designs appear on the market regularly.

Transport tax calculation procedure

The principles of accrual are enshrined in article 359 of the Tax Code of the Russian Federation. The legislator recognizes as a basis:

• motor power;
• jet engine thrust;
• gross tonnage (non-self-propelled vehicles);
• transport unit.

Practical recommendations regarding individual objects can be found in letters from federal departments. So, in the information message No. BS-4-21 / 18026 dated 11.09.2017, the Federal Tax Service of Russia answered the question of how to calculate the tax on equipment with two engines. In clarifications No. BS-4-11 / 2318, the service announced the procedure for taxing helicopters.

Also important indicators will be the year of issue, property class and regional rate. The applicable regime will not affect the obligation. None of them exempts entrepreneurs from having to pay transport tax.

Simplified system

Businessmen on the simplified tax system are subject to the rules of chapter 28 of the Tax Code of the Russian Federation. They pay tax on cars in the manner prescribed for ordinary car owners. If transport is used in commerce, deductions are allowed to be included in business costs (Articles 346.16 and the Tax Code of the Russian Federation). It will be possible to take costs into account only if the simplified tax system is deducted from net profit. The corresponding position is enshrined in the letter of the Ministry of Finance of Russia No. 03-11-11 / 25784.

A single tax on imputed income

Entrepreneurs will also have to pay the transport tax on UTII in full. Unlike their colleagues on a simplified system, it will not be possible to take into account expenses. A single tax will not replace deductions from the owner of cars.

Example. A merchant from Perm is engaged in cargo transportation and the provision of transport services to passengers. In the name of the businessman, 5 trucks with a lifting power of less than 1 ton (240 hp each), as well as 2 twenty-seater buses of 210 hp are registered. With. In addition, the entrepreneur has a personal car with an engine capacity of 250 hp. With.

Important! The procedure for calculating transport tax will be the same for all special regimes and individuals. The fact that a merchant has hired employees does not affect the accrual procedure. The registration of transport in the name of the entrepreneur has legal significance. Owners of cars worth more than 3 million rubles will have to apply multiplying factors. The list of such vehicles is published on the website of the Ministry of Industry and Trade of the Russian Federation.

patent system

This regime also does not relieve entrepreneurs of the obligation to pay transport tax. It will not work to reduce the cost of a patent by deductions. When assessing the total fiscal burden, the amounts will add up. Both taxes are charged by territorial inspectorates. You don't need to submit declarations.

Special cases

Acute disputes between entrepreneurs and representatives of the regulatory service arose over the taxation of financial leases. The legislation imposes the obligation to pay on the nominal owners of the property - the persons on whom the transport is registered. However, lessees register the cars temporarily. They don't own them. Not all transactions end with the purchase of a car.

Explanations on the payment of tax on vehicles on lease were published by specialists of the Federal Tax Service of the Russian Federation in letter No. BS-4-11 / 22368. The department shifted the deductions to the temporary owner. According to the supervisory authority, the key to resolving the issue is not the right of ownership, but the fact of vehicle registration. A similar position was expressed by the Ministry of Finance of Russia in letter No. 03-05-06-04 / 47422.

Terms and conditions of payment

How to pay taxes on vehicles is described in detail on the website of the Federal Tax Service of the Russian Federation. The conditions for withholding money from owners are published taking into account the region. Common to all subjects of the Russian Federation is:

1. Calculation of tax by territorial inspections. Entrepreneurs should not independently calculate obligations to the budget.
2. Payment term. Money from the owner of the transport must be received no later than December 1 of the year of accrual.
3. Notice to payers. Entrepreneurs receive a written request from the controlling inspectorate with payment details. The procedure for serving notifications is determined by Article 54 of the Tax Code of the Russian Federation.

The question of when to pay is decided at the federal level. The regions have the right to give the merchant a delay or approve an individual schedule (Article 64 of the Tax Code of the Russian Federation). To do this, the applicant will need to submit an appropriate application and document the grounds for obtaining preferences. It is allowed to transfer money from a current account, card or in cash. There are no restrictions on methods.

Regional features

Analysis of the regulations of the constituent entities of Russia allows you to legally save on taxes. A competent choice of the place of registration of transport can reduce the fiscal burden on the business. So, residents of Primorye, the Irkutsk region, Sakhalin and the Perm Territory pay for transport, taking into account the year of its release. The newer the car, the more it will cost the owner.

The rules of individual regions exempt from taxation cars that have served the standard period. In the Voronezh region, for example, owners of small cars (up to 100 hp) older than 25 do not pay tax. In the JAO, carrying capacity is of great importance, and in Altai, the place of origin. Reduced or increased rates allow the authorities to regulate the car market and provide social support.

What you need to know about benefits

The procedure for granting preferences is enshrined in Article 361.1 of the Tax Code of the Russian Federation. The laws of the constituent entities of Russia and the orders of municipalities detail the norm.

Summing up

For entrepreneurs and ordinary Russians, the procedure for calculating transport tax is simplified as much as possible. All calculations are carried out by territorial inspections, and merchants are exempted from the obligation to submit declarations. Not a single special regime provides exemption from payments under Chapter 28 of the Tax Code of the Russian Federation. Each region sets its own rates. Federal legislation defines only general principles and boundaries. In 2019, you can get up-to-date information about the rules in each subject of the Russian Federation using the online services of the Federal Tax Service.

Should an individual entrepreneur pay transport tax if he uses the simplified tax system? – Consider the rules for making a payment, which are established by Russian law.

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Each owner of a car or other type of transport is obliged to transfer the amounts of tax established by legislative acts to the budget of the Russian Federation.

If the payment is made by an individual or a company that applies the OSNO (when all taxes are paid), then there should be no questions.

But what about an individual entrepreneur who decided to switch to the simplified tax system and owns a car?

General information

When paying transport tax, payers must rely on the norms of Ch. 28 NK.

Transport tax is paid to the regional budget (). The right to set rates remains with the subjects of Russia, but the rules for making settlements and payments, the transfer terms provided for by federal law, must not be violated.

Transport tax payers are persons (including individual entrepreneurs) who have registered with the authorized structures the transport that is the object of taxation. This is mentioned in.

If a car or other vehicle is used by a person with a permit, then the payer will be considered not the owner, but an authorized person. But in this case, the owner must notify the Tax Inspectorate about the transfer of the car.

Objects of taxation:

• automobile;
• motorbike;
• scooter;
• bus;
• aircrafts;
• water modes of transport;
• non-self-propelled vessel, etc. (clause 1 of article 358 of the Tax Code).

Not subject to taxation:

• rowing boat, if its engine power does not reach 5 hp. With.;
• specially equipped car, which is used by persons with disabilities;
• auto, if the power does not exceed 100 liters. With.;
• fishing modes of transport (air and sea);
• ships that are used by organizations for the transport of passengers and goods;
• a tractor, a self-propelled harvester, a milk carrier, a vehicle for transporting poultry and other equipment that is used by agricultural producers;
• transport, which is operated by the operational department of the federal instance of the executive authorities, where service is equated with military service;
• Vehicles that are wanted by authorized structures, if the fact of theft was documented;
• air transport of medical aviation and medical service;
• transport, which is in the list of the Russian International Register of Vessels (clause 2, article 358 of the Tax Code).

The tax base is set as follows:

• engine power when the measure used is ;
• thrust of jet engines in kilograms of force - relative to air transport with jet engines;
• gross tonnage (registered tons) - relative to water transport facilities;
• unit of transport - with respect to those types of vehicles that were not mentioned earlier.

The base is determined for each vehicle separately.
The tax period is a calendar year. Payers will have to report quarterly.

LLCs calculate the amount of tax on their own, while individual entrepreneurs and individuals without such status must pay the amount that is reflected in the notification sent by the tax authorities.

Representatives of the Federal Tax Service make calculations on the basis of data provided by the structures of state registration of the vehicle within the Russian Federation. Information is submitted within 10 days from the date of registration of the vehicle or its deregistration.

Scheme of work of the simplified taxation scheme

The abbreviation USN stands for Simplified Taxation System. Payment rules are specified in ch. 26.2 NK.

In this mode, individual entrepreneurs are exempt from paying a number of taxes:

• from property tax;
• personal income tax at the rates described;
• at a profit.

The entrepreneur will have to transfer only a single tax, insurance premiums and other taxes that are provided for by law.

Simplified benefits:

1. There is no need to keep records.
2. The tax burden and the number of submitted reports are reduced.
3. It is possible to take advantage of benefits for several types of tax payments.
4. It is allowed to choose the method of calculating the tax base: income (at a rate of 6%) or income minus expenses (15%).

An individual entrepreneur on the simplified tax system must keep records of cash transactions, submit reports, act as a tax agent if there are employees.

Conditions for using the shortcut:

The transition to the simplified tax system is carried out on a voluntary basis, provided that all requirements are met. To do this, it is worth submitting a notification within 30 days from the date of opening the company or before the end of the year if it is planned to use the special regime in the new tax period.

If the company has lost the right to apply the simplified tax system, it is worth notifying the tax authority within 15 days. It will be possible to re-switch to a simplified system only after a year.

A notice of the transition to the USNO is drawn up in the form No. 26.2-1.

It is not always possible to determine which object of taxation will be beneficial to the entrepreneur. For this, cost calculations are carried out.

If they are high, then you should prefer "Income minutes costs". Otherwise, it is better to stop the choice on "Income".

An object with a rate of 6% is more often used by individual entrepreneurs who do not have employees.

The tax amount is reduced by the amount of payments to off-budget funds, and if the figure does not exceed 355 thousand rubles, then you will not have to pay contributions.

When calculating the amount of tax on the simplified tax system “Income reduced by costs”, only those expenses that contain.

Quarterly reports are also submitted to the Pension Fund of the Russian Federation and the FSS.

Does an individual entrepreneur need to pay transport tax under the simplified tax system

The obligation to pay the IP transport tax on the simplified tax system without employees remains (). In the legislation, such deductions are considered as a tax on property objects.

Transport tax is paid in the event that the vehicle is not mentioned in the list of objects of taxation, and also when it is impossible to use any benefits.

According to the general scheme

Transport tax refers to costs if the entrepreneur works according to the general scheme.

To make a payment, it is necessary to determine the amount of tax collection. This procedure consists of two steps:

• first, the sums are calculated taking into account the correction factors.

Number of months when the vehicle was owned / 12 months = coefficient

• determine the amount of transport tax:

Tax base * rate = transport tax

You need to transfer the amount as follows:

• quarterly advances are paid;
• then the total amount (the difference between the advance funds and the total amount) is transferred.

According to the scheme "Income minus expenses"

Transport tax amounts can be taken into account in costs. This means that it is possible to reduce the amount of payment to regional structures.

Calculation procedure:

• calculate the tax base;
• determine the amount of the minimum tax (the product of profit and 1%): if the base has a negative value, the minimum tax is paid, if it is positive, use the formula:

Tax base * 15% = tax;

• calculate the amount listed earlier;
• determine the amount of tax that must be paid to the state treasury.

If after the calculations the amount is positive, then the tax will have to be transferred, if it is less than 0, the payment is not made.

How to file a self-declaration

Entrepreneurs do not have to submit such a declaration for transport.

The document consists of 3 pages:

• title page;
• Section 1 - reflects the amount of transport tax that must be paid to regional structures;
• Part 2 - calculations of the amount of payment for all types of vehicles that are on the balance sheet of the company.

When filling out, you should rely on the rules prescribed in, which was approved on July 23, 2013. This document lists the new coefficients used in the calculations.

Completed forms:

• sent by mail (by registered mail), attaching a notice and an inventory of enclosed documents;
  file
• sent by email;
• refers the representative of the company (accountant);
• transfers to the tax employee a trusted person who is an employee of the enterprise.

How to pay if the car is leased

If in accordance with the contract, then it is the property of the lessors. Such cars must be registered with the traffic police.

According to the provisions, the lessor is the payer of transport tax.

The following features of determining the payer of transport tax are stipulated in:

• if the transport, which is the property of the lessor, is transferred and registered on a temporary basis for the lessees, then it is the recipient of the lease who will have to pay the tax;
• if the vehicle is registered with the lessor, but temporarily transferred to the recipient of the lease, then the payer will be the lessor (at the place where the vehicle is registered).

The Tax Code states that all vehicle owners are required to pay transport tax to the budget. Individual entrepreneurs and organizations applying the simplified taxation regime are no exception. Today we will talk about the procedure for calculating and paying transport tax under the simplified tax system, as well as about the features of compiling and filing tax returns.

Who pays the vehicle tax?

All organizations and individual entrepreneurs on which any types of vehicles (cars, boats, motor boats, air transport, etc.) are registered are payers of the transport tax. Entrepreneurs and firms using the simplified taxation regime must also pay tax.

You as an individual entrepreneur (or your organization) are a payer of the transport fee if you own:

• Any type of vehicle, whether it is a car (truck/car), bus, motorcycle, scooter, etc.;
• Motor boat, boat, yacht or other water transport;
• Aircraft (airplane, helicopter).

The fact of your ownership of the vehicle must be confirmed by the relevant registration documents.

At the same time, there are some categories of vehicles, the owners of which are not required to pay a fee to the budget. You are exempt from paying the fee if:

• You operate in the agricultural sector and own tractors, combines or other agricultural equipment;
• You own a motor or rowing boat up to 5 hp;
• The car you own is equipped for use by the disabled or received through the Social Security authority. Regarding the last category of vehicles, benefits apply to cars up to 100 hp No.
• Your activity is related to passenger or cargo transportation, for which you use water or aircraft.

How to calculate transport tax?

For individual entrepreneurs and organizations on the simplified tax system, the calculation and payment of transport tax is carried out in the general manner. The amount of tax payable depends on the capacity of the vehicle and the size of the tax rate.

Formula for calculating transport tax

• engine power of the vehicle you own;
• the tax rate applicable to your vehicle.

It is not difficult to find out the meaning of both indicators: the power of the vehicle is indicated in the registration documents (for example, for a car - in the technical passport), and the tax rate is determined by the Tax Code (Article 361). In its basic form, the formula for calculating the fee looks like this:

TrN ​​\u003d Power * St,

St - the tax rate applicable to this category of vehicle.

Example #1.

IP Fedortsov S.G. owns a Chevrolet Lacetti.

If your company owns a car for less than a year, then the tax will be calculated in proportion to the period in which the vehicle is owned. The following formula applies:

TrN ​​\u003d Power * St * (SrV / 12),

where Power is the tax base (engine power indicated in the data sheet);
St is the tax rate applicable to this category of vehicle;

SRV is the actual tenure in months.

Example #2.

LLC "Chrysanthemum" applies "simplification". On August 21, 2016, a Honda Accord car (212 hp) appeared in the ownership of Chrysanthemum. The rate indicator in this case is 7.5 hp / year. At the end of 2016, Chrysanthemum will pay the following amount to the budget:

212 * 7.5 * (5 / 12) = 663 rubles.

"Chrysanthemum" will pay the tax based on the actual ownership of the car (5 months - from August to December 2016).

Multiplier

Separately, it is worth talking about cases when an organization on the simplified tax system owns a premium car. In this case, when calculating the amount of tax, it is necessary to increase taking into account the increasing coefficient. Luxury cars include cars worth more than 3,000,000 rubles, released 3 years ago and earlier. The higher the value of the car, the higher the increase factor. The tax amount can be tripled if the organization owns a car more expensive than 15,000,000 rubles. You can find out if your car belongs to the category of luxury vehicles by reading the list on the website of the Ministry of Industry and Trade. Up-to-date information is published there until March 1 of each year.

Since the transport tax is a regional tax, it should be borne in mind that the municipal authorities can increase / decrease the rate up to 10 times. Also, the regions have the right to determine the rate depending on the life of the car. You can find out more about the tax rate and the specifics of calculating the transport tax in your region by contacting the local fiscal service.

Payment of tax by organizations and individual entrepreneurs

As you can see, both for organizations and for individual entrepreneurs using the “simplified” system, there is a single procedure for calculating transport tax. But the fee payment scheme for individuals and legal entities differs from each other.

Individual entrepreneurs pay tax according to the notification that comes from the Federal Tax Service at the place of residence of the entrepreneur. The fiscal service receives information about the terms of ownership of a car and the power of the vehicle from the traffic police. The notification comes by mail, it contains the calculation of the amount of tax, taking into account the period of ownership of the car. Together with the notification from the Federal Tax Service, you will receive a receipt with which you can apply to the bank to pay the tax. According to the law, an individual entrepreneur is obliged to pay off his tax obligations by October 01 of the next year (for 2016 - until 10/01/17).

As for legal entities, organizations calculate the tax on their own by submitting a tax return before February 01 of the next year (for 2016 - until 02/01/17).

If an organization - "simplified" has branches, representative offices or other separate divisions in other cities, then the tax for the vehicle is paid at the location of such a division, at the rates applicable in this region. If the vehicle was re-registered (the vehicle was deregistered in one region and delivered in another, but to the same payer), then the tax is paid based on the fact where the vehicle was registered on the 1st of the month.

Example #3.

Khladprom LLC uses the USN and has two representative offices - in Voronezh and Belgorod. The Chevrolet Niva car owned by Khladprom is registered in Voronezh. In March 2016, the car was deregistered and registered in Belgorod on June 15, 2016.

When paying the transport fee for 2016, Khladprom must submit 2 tax returns: one to the Voronezh Federal Tax Service (payment for 6 months - from January to June 2016), the second - to Belgorod (payment from July to December).

If individual entrepreneurs transfer the transport fee once a year upon receipt of the notification, then organizations on the simplified tax system pay the tax in advance. The scheme for calculating and paying advances is as follows:

• the organization calculates the entire amount of tax for the year ahead;
• the resulting indicator is divided by 4 (payments for each quarter);
• the quarterly amount is paid before the 31st day of the next month (for the 1st quarter - until April 30th);
• at the end of the year, a declaration is submitted;
• the amount of tax paid in advance is compared with the indicator indicated in the declaration;
• in case of underpayment, the final tax calculation is made (before February 1 of the next year).

Example number 4.

Techno Plus LLC uses a simplified taxation regime. As of 01/01/16, Techno Plus owns a Hyundai Solaris car (power 107 hp). Determining the amount of transport tax for the year, the Techno Plus accountant made a calculation:

107 * 3.5 = 375 rubles.

Thus, the quarterly payment amounted to 375 / 4 = 93.75 rubles. This amount was paid by Techno Plus on 04/03/16, 07/02/16, 10/08/16 and 01/08/17.

In November 2016, Techno Plus was acquired by Renault Sandero (power 82 hp). For 2 months of owning this car (November - December 2016), Techno Plus must pay the tax:

82 * 2.5 * (2 / 12) = 35 rubles.

In the tax declaration, Techno Plus indicated the total amount of tax for two cars - 410 rubles. (375 rubles + 35 rubles). The final settlement (35 rubles) was made by Techno Plus on 01/18/17.

Question answer

Question: IP Savelyev owns a truck. On 07/12/16 the car was stolen. How should the transport fee for Savelyev be calculated?

Answer: It all depends on whether there is documentary evidence of the theft. If Savelyev has a certificate from the Ministry of Internal Affairs that the car is wanted, then the tax is calculated based on the date it was stolen. If the theft certificate is dated 07/12/16, then Savelyev will pay the tax for 6 months (January - June 2016).

Question: IP Kondratiev violated the deadline for paying the fee (until 10/01/16) and transferred the payment of 743 rubles. 08.11.16. What measure of responsibility is provided for Kondratiev in this case?

Answer: For violation of the deadlines, Kondratiev will pay a fine of 149 rubles. (743 rubles * 20%). There is also a late fee, which is calculated as follows:

P = Arrears * Refinancing rate / 300 * actual number of days overdue.

The delay in payment is determined from the date of the last day of payment (01.10.16) to the date of actual repayment of tax liabilities.

The calculation of the penalty for Kondratiev looks like this:

743 rub. * 11%/300 * 39 days = 11 rubles,

where 11% is the refinancing rate of the Central Bank, effective during the delay period;

39 days - the actual period of delay from 01.10.16 to 08.11.16.

Thus, in addition to paying off the principal debt (tax 743 rubles), Kondratyev must pay a fine and a fine of 160 rubles. (149 rubles + 11 rubles).

Good afternoon, dear reader.

This article will talk about payment of transport tax from the current account of an individual entrepreneur(IP).

Entrepreneurs, as a rule, have the following questions about this: “Is it possible to pay personal taxes from the current account?”, “Will such a payment be accepted in the tax office,” etc.

I hasten to reassure you, this year I paid the transport tax from the current account. Payment came quickly, no problems. Well, today I will tell you how to correctly fill in the fields of the payment document so that your payment reaches the right place. Let's get started.

I note that in the way described in this article, you can pay not only the transport tax, but also any other personal tax (real estate, land, etc.).

First of all, let's consider Benefits of paying from a checking account.

1. This is savings on the commission of the bank servicing your current account.

For example, in order to pay according to the classical scheme (using a Sberbank payment receipt), you will first need to withdraw money from your current account (pay a commission for this in the region of a few percent), and only then pay the transport tax at Sberbank.

2. Save time. You do not need to personally visit Sberbank, payment can be made through the Internet client (if available).

Naturally, if there is no amount on your current account sufficient to pay the transport tax, then it may not be profitable to report it.

The procedure for paying tax from the current account of IP

So, to get started, you need payment details. The easiest way to get them is using the taxpayer's personal account. You can find registration instructions on this service.

Also, the details must come to you annually by registered mail.

Select the tax for which you will pay in the personal account of the taxpayer:

Click on the "Pay fees" button. In the window that opens, check the box next to the "Transport tax" line:

Click on the "Create payment documents" button. Immediately after that, you will receive a pdf file containing all the necessary details for paying the tax:

Please note that each tax office has its own details, so you need to create a separate file for each tax.

Well, now it's time to go directly to pay transport tax from the IP current account. Most likely, the fields of your Internet client program will be different from mine, but in general everything should be very similar. Select "Create a payment" and fill out the form that appears on the screen:

You can find information for all fields in the payment receipt. Nevertheless, I will dwell on some fields in more detail:

Sum: Amount of accrued vehicle tax

Recipient details: This group of fields contains the data of the bank of the tax office and the details of the tax office itself. All fields must be filled in with great care. The fact is that there are a lot of numbers, and if you make a mistake in only one, you will send money to where it is not needed.

Purpose of payment: Pay special attention to this field. Enter in it all the information for which there were no separate fields. Namely: car number, your full name and TIN, your own address. You can fill in this field as shown above.

Tax fields: Information for these fields can also be found on the payment receipt. Please note that the fields in this group have codes (101, 104, 105, 106, 107, 108, 109, 110). It's easier to search for them.

Please note that sometimes the fields cannot be filled in exactly the same way as in the payment receipt. This is due to the fact that the tax office may make a mistake when filling out. For example, in a receipt, the fields can be filled in as follows: 106 - TP, 107 - 11/05/2014. However, these values ​​cannot be used together. Therefore, when paying transport tax, the fields should be filled in as follows: 106 - TP, 107 - DG.00.2013. In this case, the payment will go where it is needed.

In general, filling should not cause much difficulty. If something is unclear, look again at the sample above. The main thing is not to make mistakes in the numbers when filling out. Therefore, I recommend that you double-check everything before clicking on the "Save" button.

After saving the document, you need to send it to the bank (click on the corresponding button). This completes the payment of transport tax from the current account of the IP. It remains only after 2-3 days to check that the money has reached the tax office (through the taxpayer's personal account).

If this method seemed complicated to you, then you can always pay the transport tax through the form below. In this case, you need to enter much less data, so the payment takes a few minutes.

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