The annual transport tax return is submitted by those organizations that have registration rights for vehicles. Other legal entities that do not use the corresponding taxable objects (Article 358 of the Tax Code) do not need to submit reports to the Federal Tax Service and pay a fee to the regional budget. Where can I get the declaration form? When and where should I submit the document? All the details are below.

Declaration for transport tax - 2018

The reporting form was updated in 2016. The current form was approved by the Federal Tax Service in Order No. ММВ-7-21/668@ dated 12/05/16. Taxpayers are required to report on the new document for 2017. The filing period is a calendar year, by reporting periods (quarters) they must be generated and submitted to the control authorities no form required.

Despite the fact that transport tax (TN) refers to regional types of fiscal payments, the legislative requirements for filing a declaration for a vehicle are established by stat. 363.1 NK. The authorities of the constituent entities of the Russian Federation have no right to change the deadlines and procedure for submitting the report. At the local level, TN rates, payment terms, preferential mechanisms, and reporting periods can be approved. The Tax Code defines who submits reports and where, and within what time frame. As follows from the provisions of stat. 363.1 legal entities-taxpayers of TN are required to submit a declaration based on the results of the calendar year. It does not matter what taxation system the company is on or in what area it operates.

Note! Firms that manage vehicles under the terms of a lease agreement are not recognized as tax payers, since the responsibility for assessing tax lies with the actual owners of the vehicle (Article 357 of the Tax Code). If the item is purchased under a leasing transaction, the payer of the tax bill is the party to the contract that, based on the established conditions, has the item on its balance sheet.

The procedure for drawing up the document, as well as the features of the electronic filing format, are regulated by Order No. ММВ-7-21/668@. Here is the updated reporting form, the composition of the declaration, and the requirements for its completion. The document consists of a title page and two sections. Separate appendices (1-5) contain codes used when filling out information in the report.

Tax return for transport tax - submission deadlines

The tax return for transport tax in 2018 is submitted according to the same deadlines as before. There were no changes. The general deadline is set until February 1 under clause 3 of the statute. 363.1 NK. If the company does not have registered vehicles, there is no need to submit a blank zero report. The presentation format can be electronic (via TKS) or on paper. You can submit documents in person, by mail (using a valuable letter with a list of attachments confirming the sending) or through an authorized representative. In the latter case, a notarized power of attorney will be required.

The day of submission of the declaration is recognized as the day the documents are sent by mail (the date is indicated on the inventory), the day of submission during a personal visit to the Federal Tax Service (the date is affixed by the tax officer on a paper form using a stamp), the day of sending via TKS (the date is recorded in the sending protocol). When choosing a submission format - electronic or paper, the taxpayer should remember the requirements of the stat. 80 of the Tax Code, namely clause 3. It is determined here that only taxpayers with a staff of less than 100 people have the right to report “on paper”; if this indicator is exceeded, it is required to generate declarations only in electronic form. The submission deadline is general and does not change depending on the data submission option. That is, in any case, whether the taxpayer reports electronically or by submitting paper documentation, the return must be submitted by February 1. Reports for 2017 must be submitted by 02/01/18.

Transport declaration - where to submit it

The control body that administers the TN is the tax office. In accordance with paragraph 1 of stat. 363.1, the declaration is submitted by legal entity taxpayers to the territorial division of the Federal Tax Service at the location of the vehicle. If an enterprise is classified as one of the largest taxpayers, it is necessary to submit a report to the Federal Tax Service where the legal entity is registered for tax purposes as the largest taxpayer.

What to do if the organization has separate divisions in other constituent entities of the Russian Federation? And such OPs include means of transportation. In this case, reporting on TN is submitted at the place of tax registration of the division. Since the auto tax is a regional tax, it will be accrued to the Federal Tax Service at the place of registration of the OP. And if the tax is transferred to the budget of the region where the parent organization is registered, a imbalance will arise - the accrual will take place in the tax department, and the payment will be made to the tax office of the parent company.

Accordingly, penalties and arrears will be charged on the personal account of the taxpayer-division. To avoid litigation with government agencies, it is necessary to correctly file a declaration and pay tax. The form on each page contains columns for indicating the taxpayer’s INN and KPP, and there are also lines with OKTMO, which help to fill out the information correctly. When submitting a declaration, a division of a legal entity enters the TIN of the organization and the checkpoint of the OP, and additionally enters the OKTMO code corresponding to the territory of the TN.

Is an individual entrepreneur required to submit a transport tax return?

The legislative obligation to timely submit a tax return declaration rests exclusively with legal entities. Citizens do not need to submit reports and calculate taxes on their own - these functions will be performed by the tax authorities for citizens. The transfer of amounts by individuals is carried out in accordance with received tax notices, which are sent to the addressees from the Federal Tax Service (clause 3 of Article 363). To calculate TN, inspection staff use data on registration (deregistration) of vehicles. Information comes to the Federal Tax Service from government agencies (clause 1 of Article 362).

Is an individual entrepreneur required to file a tax return? Indeed, along with legal entities, individual entrepreneurs often use personal vehicles in their commercial activities. To answer, we should remember that registration of ownership rights to objects, including vehicles, is carried out not by an individual entrepreneur, but by an individual. And according to the stat. 24 of the Civil Code, entrepreneurs are liable for their obligations arising from their activities with all their property. Therefore, there is no need to pay TN, or submit a declaration on behalf of the individual entrepreneur. An entrepreneur has no such obligation. And the transfer of tax amounts for vehicles will be carried out on behalf of the citizen, but not the businessman. That is, based on notifications received from the tax office.

How is the tax base determined in the transport tax return?

According to the norms of stat. 359 of the Tax Code, the tax base for a vehicle is determined in accordance with the engine power data specified in the registration or technical documentation for vehicles. In some cases, a different procedure applies when calculating tax for individual vehicles. For example, for aircraft vehicles, the tax base is taken as the thrust of a jet engine in kg of force under certain conditions (subclause 1.1, clause 1, stat. 359). And for water vehicles (non-towed), the gross tonnage indicator is taken, expressed in registered tons (subclause 2 of clause 1 of Statute 359).

In the tax return, the amount of the tax base is indicated in section. 2, where the tax amount is calculated in relation to each of the objects. The indicator is recorded on page 090 in accordance with the legislative requirements of stat. 359. Then, based on the tax base data, the tariff rate in force in the region and special coefficients (increasing and ownership), the tax amount for the period is calculated. If the taxpayer, in accordance with the norms of regional legislation, is entitled to tax benefits, the corresponding benefit codes are indicated on pages 220, 240, 260, and the amounts in rubles are given on pages 230, 250, 270.

Note! If a legal entity has several transport facilities, in order to fill out the report without errors and calculate the fiscal payment correctly, it is necessary to determine the tax amount for each facility separately.

Since the beginning of 2018, the transport tax for expensive cars has decreased. Federal Law No. 335-FZ dated November 27, 2017 was signed back in November 2017. It says that increasing coefficients will be reduced for both individuals and entrepreneurs. This law regulates changes to paragraph 2 of Art. 362 Tax Code of the Russian Federation.

What changed:

• If your car is less than a year old or from 1 to 2 years old, then the increasing coefficient has decreased from 1.3 and 1.5 to 1.1, respectively. For cars over 2 years old, the coefficients remained unchanged: 1.1 (2-3 years), 2 (up to 5 years), 3 (10 to 20 years).
• To find out whether your car falls into the “expensive” category, you need to look at the full list published on the website of the Ministry of Industry and Trade of the Russian Federation.

Transport tax objects

For a list of vehicles that can be safely included in your list of taxable objects, see Art. 358 Tax Code of the Russian Federation. These include self-propelled vehicles (buses, motorcycles and bicycles), water transport (motor boats, sailboats, jet skis, etc.) and flying vehicles (airplanes, helicopters, airplanes, etc.). Exceptions:

• You received a vehicle as a welfare benefit and it has less than 100 horsepower.
• The vehicle has special mechanical adaptations for disabled people.
• The power of the boat motor does not exceed 5 horsepower.
• Transport is used for official transport of passengers or goods.
• Transport belongs to the Ministry of Internal Affairs or the judicial executive branch.
• The vessels are registered in the international register of ships.
• The vehicle is stolen and is wanted (you need to obtain official confirmation from law enforcement agencies).
• Special equipment and tractors are registered to agricultural producers.

What has changed in the transport tax return form?

The new declaration, approved back in 2016, began to apply on January 1, 2018. The current form was approved by Order of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ММВ-7-21/668@. The declaration must be submitted no later than February 2, 2018. Unlike the old form, the taxpayer no longer needs to stamp the form.

The composition of the new declaration has not changed in general. The declaration still has a title page and two sections. What's added:

1. Now in the declaration you can indicate in which month the vehicle was registered and when it was removed.
2. After the introduction of the Platon system, truck owners will be able to reduce transport tax by deducting Platon payments from it. Tax benefits are also indicated in the declaration.

As for the zero declaration for this tax, Chapter 28 of the Tax Code of the Russian Federation does not say anything about the mandatory submission of zero tax returns.

How to fill out a transport tax return in 2018

Let's start with the fact that this declaration needs to be filled out only by organizations, but not by individual entrepreneurs (IP) and individuals. Submission is required.

As a standard, all declarations begin with a title page. It must indicate:

• organization data, its details;
• information about the declaration itself.

Let's jump to the second section, which contains data on all cars that are on the organization's balance sheet. The number of pages is equal to the number of cars on the company’s balance sheet. You must specify:

• car make and model;
• VIN number;
• registration number.

To fill out the tax base, you need to indicate the horsepower of the engine (an example is in any PTS), the environmental class and the period of use of the car. Then complete section 1:

• 010: write to KBK to pay transport tax;
• 020: OKTMO tax office to which you will send the tax;
• 021: calculated transport tax for 2017;
• 023, 025, 027: information on advance payments;
• 030: total annual transport tax minus advance payments.

Which BCCs are used for transport tax:

• Tax for 2017 for legal entities, tax arrears, payment: 18210604011021000110.
• Accrued penalties: 18210604011022100110.
• Accrued interest: 18210604011022200110.
• Fine to be paid: 18210604011023000110.
• Other receipts: 18210604011024000110.
• Interest on amounts collected in excess: 18210604011025000110.

Clarifications on transport tax

According to Art. 81 of the Tax Code of the Russian Federation on amendments to the tax return; errors in the declaration that affect the amount of tax must be corrected and a clarifying declaration sent. Penalties will not be applied if you manage to send an updated declaration before the deadline for transferring transport tax for legal entities (that is, before February 1, 2018).

Download the transport declaration form below the text of this article.

Pay transport tax and submit your declaration via the Internet in the cloud web service Kontur.Accounting. Get acquainted with the capabilities of the service for free for 14 days, keep records, calculate salaries, report online and work in the service together with colleagues.

A transport tax declaration is a form that is filled out by organizations that have transport on their balance sheet. In the material you will find general rules for reporting, deadlines for its submission and a sample for filling out for organizations.

Who is obliged to take

The document is filled out by organizations - owners of vehicles, which must transfer this fee in accordance with Chapter 28 of the Tax Code of the Russian Federation and the laws of the constituent entities of the federation.

The declaration is submitted to the tax authorities at the location of the vehicles (in accordance with paragraph 1 of Article 363.1 of the Tax Code of the Russian Federation) or at the place of registration of the largest taxpayer (in accordance with paragraph 4 of the same article).

The fee is regional, so rates vary in Russian cities.

At the end of 2018, deputies are considering a bill abolishing the transport declaration. However, even if it is adopted, these changes will come into force only next year - so it is necessary to report for 2019 in any case.

Deadline

Submit transport tax returns for 2018 no later than February 1, 2019. If it coincides with a weekend, the deadline is postponed to the first subsequent working day. There will be no postponements this year: the deadline falls on Friday - 02/01/2019.

Transport tax declaration form

The document form, electronic format and filling procedure are approved by Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@.

The tax return was submitted for the first time for 2017 using this form. At the end you will be able to download the current form.

Penalty for failure to submit a declaration

Legal entities that pay transport tax must submit reports in the form of declarations before February 1 of the year following the reporting year. Otherwise, the fine will be 5% of the tax amount not paid on time for each full or partial month of delay in submitting the declaration.

The fine cannot be:

• more than 30% of the unpaid amount due on a late declaration;
• less than 1000 rubles (Clause 1 of Article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 08/14/2015 N 03-02-08/47033).

Filling out a transport tax return in 2019: general rules

The document contains a title page and two sections: “The amount of tax to be paid to the budget” and “Calculation of the amount of tax for each vehicle.”

It is more convenient to first draw up a title page, then a second section for each car, and only then add up the total amount in the first section. In this order, we will tell you how to fill out the transport tax return for 2018. Example - with two t/t funds; if you have more, then first fill out section two for each taxable object, and then summarize the indicators in the first section.

Sample of filling out a transport tax return for 2018: step-by-step instructions

We will look at the procedure for filling out a transport tax return in 2019 using a specific example.

Alpha LLC is registered in St. Petersburg, is engaged in the wholesale trade of flour and pasta, and owns one Scania R420 truck - it has been owned for 6 years. Local law in St. Petersburg establishes advance payments for this tax. However, in our case, the amounts of advances do not play a role, since they are not taken into account when paying tax on trucks (see Letter of the Ministry of Finance of the Russian Federation dated January 26, 2017 N 03-05-05-04/3747).

Step 1 - Title Page

• At the top of the page we will indicate the company’s tax identification number and checkpoint, then they are automatically duplicated on each sheet of the declaration.
• The adjustment number when submitting the declaration for the first time is 000.
• The tax period code for the calendar year is 34. For the last tax period upon liquidation, it is 50.
• Report year: 2018.
• The tax office to which the declaration is submitted has a unique four-digit code, which can be found by contacting the Federal Tax Service or on the Federal Tax Service website: the first 2 digits are the region code, the second 2 digits are the code of the inspection itself. The declaration is submitted to the Federal Tax Service at the location of the vehicles, which the organization usually registers at its location. Or at the location of a separate subdivision - when registering vehicles (hereinafter referred to as vehicles) by the subdivision. Using the example, Federal Tax Service Code No. 9 of the Central District of St. Petersburg.
• The taxpayer enters a code at the place of registration, which depends on his status. Codes in Appendix No. 3 to the Filling Procedure:

Alpha LLC is a Russian company that is not a major taxpayer. Enter code 260.

• We enter the title in the longest field of the title page, skipping one cell between the words.
• OKVED can be found using. Our example of filling out a transport tax return for 2018 is given for Alpha LLC, which sells wholesale flour and pasta, therefore the OKVED code is 46.38.23.
• Phone number.
• Number of pages in the declaration. Alpha LLC submits a declaration for this tax for 2018 on 3 sheets. But it will be easier to count them after all the sections have been completed.
• At the bottom of the title page we will enter the full name of the taxpayer (director) or his representative, put the filing date and signature.

Step 2 - Section 2 for each vehicle separately

• 020 - OKTMO code in the territory of which the car is registered. You can find the code, if you don’t know it, on the Federal Tax Service website;
• 030 - code of the type of vehicle that is listed in Appendix No. 5 to the Procedure for filling out the declaration. In the example for Alpha LLC, 520 01 is indicated - for a truck. The table below shows the most commonly used codes:

	Vehicle name
Aircraft
Aircraft
	passenger airplanes
	cargo planes
Helicopters
	passenger helicopters
	cargo helicopters
Water vehicles
Sea and inland navigation vessels
	Passenger and cargo sea and river self-propelled vessels (except those included under code 421 00)
	sea ​​and river self-propelled cargo vessels (except those included under code 421 00)
	Sports, tourist and pleasure boats
	self-propelled sports, tourist and pleasure boats (except those included under codes 422 00, 423 00 - 426 00)
	Jet skis
	Motor boats
Ground vehicles
	Passenger cars
	Trucks (except those included under code 570 00)
Tractor, combines and special vehicles
	agricultural tractors
	self-propelled combines

• 040 - VIN - vehicle identification number;
• 050 - brand - indicate Scania R420;
• 060 - state registration number assigned to the car;
• 070 - the field is intended to indicate the date of registration of the vehicle - according to documents;
• 080 - line is filled in in case of deregistration. It is important to use registration documents;
• 090 - tax base for transport tax for 2017. It can be defined as follows:
  • If the vehicle has an engine, then indicate the power in horsepower. In our example, this indicator is used, and the sample declaration itself indicates 420 hp;
  • when filling out a report for an aircraft, enter the nameplate static thrust of the jet engine (the total thrust of all engines) at takeoff in kilograms of force or the vehicle engine power in hp;
    owners of non-self-propelled (towed) water vehicles indicate the gross capacity in registered tons, and self-propelled ones - engine power in hp;
  • if we are talking about water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of Art. 359 of the Tax Code of the Russian Federation, the tax base is defined as a vehicle unit, and in line 090 they put “1”;
• 100 - look for the codes of units of measurement of the tax base in Appendix No. 6 to the Procedure for filling out the declaration, in our case, the indicators in horsepower are code 251;
• 110 - environmental class, if it is indicated in the certificate or PTS, in the example it is Euro 3;
• 120 - how old a car is counted from the year following its manufacture. The line is filled in if rates in the region are differentiated depending on the age of the car. In other cases, you can put dashes. In St. Petersburg, rates for trucks are differentiated depending on their year of manufacture. Since the Scania car was released in 1991, we fill the line with the value 16 years;
• 130 - year of manufacture. In our case, 1991;
• 140 - the number of complete months of car ownership. A full year is designated "12", as in the example. Please note that if the vehicle was registered before the 15th day of the month inclusive or deregistered after the 15th day of the month, then this month must be counted as the full month of ownership;
• 150 is the field for those who own some share of the vehicle. Since Alpha LLC is the only owner of the truck, we fill out line 1/1 (clause 5.11.1 of the Procedure for filling out the declaration). If the company owns only half of the car, then it needs to record 1/2;
• 160 - coefficient Kv is needed to calculate the amount of tax. Since Alpha LLC owned the car for the entire calendar year, we indicate “1”. If the code is not complete, the Kv coefficient is calculated with an accuracy of ten thousandths using the formula:

• 170 is the tax rate determined at the level of the subject of the federation. If you do not know the rate in your region, use the Federal Tax Service service. In St. Petersburg, the rate for trucks with a power of more than 250 hp, more than 5 years from the year of manufacture of which has passed is 85 rubles (see Article 2 of the Law of St. Petersburg dated November 4, 2002 N 487-53, as amended on June 21, 2016 );
• 180 - the increasing Kp coefficient is indicated when owning a passenger car with an average cost of 3,000,000 rubles and depends on its year of manufacture (the coefficient varies from 1.1 to 3). Such machines are included in a special list (Information of the Ministry of Industry and Trade of Russia dated February 26, 2016). In other cases, you can put dashes;
• 190 is the amount of tax calculated for the truck. Formula for calculation:

or by lines

Line 190 = page 090 x page 170 x page 150 x page 160 x page 180

Let's calculate the tax amount for our example:

• 200-270 - these lines are filled in if there are tax benefits; Alpha LLC does not have benefits, so we put dashes. What codes there may be, see the table:

• 280 - field for organizations that have heavy vehicles registered in the Platon system. It must contain a deduction code - 40200. If the declaration is filled out for a passenger car, dashes are added;
• 290 - here we indicate the amount that the organization deposited into the account of the Platon system operator. If for some reason you do not remember how much money you paid for damages, you can make a request for each vehicle through your personal account in the system. Alpha LLC paid a fee of 10,000 rubles;
• 300 - if there are no benefits or deductions, you can transfer the indicator from field 190 to this line. In our case, you need to calculate the final amount. These are indicators from page 190 - data from page 290. In numbers, this is 25,700 rubles.

If the organization owns a car, the declaration must be filled out in the same way, but with minor differences. What exactly to pay attention to:

• vehicle type code - passenger car - 51000;
• the number of years that have passed since the year of manufacture does not need to be filled in, since rates for passenger cars in St. Petersburg are not differentiated depending on the age of the car.

Step 3 - Section 1

Filling out section 1 of the transport tax return for 2018 occurs last. The form provides 3 blocks of lines from 020 to 040 to reflect records for different OKTMO. If an organization pays tax on all machines according to the same OKTMO, only one such block is filled in.

• 010 - KBK for payment of transport tax. Current codes can be found;
• 020 - OKTMO code by which the tax is paid;
• 021 - amount of transport tax. It can be taken from line 300 of section 2. If there are several vehicles, in field 021 you must enter the total amount of tax payable;
• 023.025 and 027 - fields for indicating quarterly advance payments. Advance payments are calculated using the formula:

In our example, the Scania R420 is a heavy truck registered in the Platon system. In this case, the amount of advance payments for transport tax takes the value “0”, and if the declaration is filled out only for such a truck, then dashes can be entered. Also, indicators are not filled in if advance payments are not provided for by regional legislation.

• 030 - amount payable to the budget at the end of 2018. Calculated using the formula:

In our case, the amount will be duplicated from line 021 of section 1 and line 300 of section 2.

Please note: if a negative value is obtained, it is entered in line 040 (without the minus). In this case, no tax is paid at the end of the year, but the declaration is submitted in any case.

Transport tax declaration for 2018 (filling sample)

Organizations that own vehicles must annually report transport tax to the Federal Tax Service at the place of registration of the vehicle (clause 1 of Article 363.1 of the Tax Code of the Russian Federation). An exception is provided only for car owners who are not subject to taxation and specified in paragraph 2 of Art. 358 Tax Code of the Russian Federation.

The largest taxpayers - owners of vehicles - submit a tax return for transport tax to the Federal Tax Service at the place of registration as the largest taxpayer (clause 4 of Article 363.1 of the Tax Code of the Russian Federation).

Cancellation of transport tax declaration

The Tax Service has prepared a bill according to which legal entities will no longer have to submit a transport tax return, as well as a land tax return. Organizations, as before, will pay transport and land taxes to the budget, and inspectors, for their part, will compare the amount paid with the calculated amount.

The abolition of transport and land tax declarations will undoubtedly make life easier for accountants.

The consent of Russian President Vladimir Vladimirovich Putin to cancel these declarations has already been received. It remains to wait for the corresponding amendments to be made to the Tax Code of the Russian Federation.

Deadline for submitting transport tax returns

The tax return for transport tax is submitted to the tax authority no later than February 1 of the following year (clause 3 of Article 363.1 of the Tax Code of the Russian Federation).

If the last day for submitting reports coincides with a weekend or holiday, then the deadline is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Based on the results of 2018, a tax return for transport tax must be submitted without a fine from inspectors no later than February 1, 2019.

According to the norms of the current legislation of the Russian Federation, the declaration on advance payments for transport tax is not submitted (clause 47, article 2 of the Law of July 27, 2010 No. 229-FZ).

Transport tax declaration (form)

The tax return for transport tax (form), as well as the procedure for filling it out, have been approved No. ММВ-7-21/668@.

Procedure for calculating transport tax and payment deadline

The amount of transport tax for the year is determined as the product of the tax rate and the engine power (jet engine thrust, gross tonnage) of the vehicle (clause 2 of article 362, clause 1 of article 359 of the Tax Code of the Russian Federation).

Transport tax rates, deadlines for payment of tax and advance payments on it are established in each region separately (clause 1 of Article 361, clause 6 of Article 362, clause 1 of Article 363 of the Tax Code of the Russian Federation). In this case, the deadline for paying tax for the year should not be set earlier than February 1 of the next year (clause 1 of Article 363 of the Tax Code of the Russian Federation).

For example, vehicle owners registered in Moscow pay tax only at the end of the year; advance tax payments do not need to be calculated and paid (Moscow Law No. 33 of 07/09/2008). Thus, in Moscow, companies need to pay transport tax to the budget no later than February 5 of the next year (Clause 1, Article 3 of Moscow Law No. 33 dated 07/09/2008).

Algorithm for calculating transport tax for legal entities.

The procedure for filling out a tax return for transport tax

How to fill out a transport tax return - Cover page

The title page of the tax return indicates information about the organization (name, tax identification number, checkpoint, code of economic activity, telephone number), as well as the reporting year for which the report is submitted, and the code of the Federal Tax Service for which the declaration is submitted.

If the report is submitted for the first time in a year, the adjustment number will be “0”; when submitting an updated declaration, the adjustment number will be “1”, “2”, etc.

When submitting a return for the year, the tax period will be “34”; when submitting a return for the last period during the liquidation or reorganization of a company, the tax period will be “50”.

The tax authority code corresponds to the first four digits of the company's TIN.

When submitting a declaration at the location of a company or vehicle, code “260” is entered; if the declaration is submitted by the largest organization, then the code will be “213”; legal successors will enter code “216”.

The procedure for filling out a transport tax return - Section 1. The amount of tax to be paid to the budget

Section 1 of the tax return for transport tax indicates the budget classification code for transport tax, the territorial OKTMO code and the calculated amounts of the annual tax and advance payments, as well as the amount of tax that must be paid to the budget at the end of the year.

Filling out a transport tax return - Section 2. Calculation of the tax amount for each vehicle

In Section 2 of the tax return for transport tax, the amount of annual tax is calculated for each vehicle, indicating the territorial OKTMO code.

The vehicle type code is indicated on the basis of Appendix 5 to the Procedure by Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668. For example, for a passenger car you need to enter the code “51000”.

The identification number, make, registration plate, registration date and year of manufacture of the vehicle are indicated in the state registration certificate.

The unit of measurement of the tax base is indicated in accordance with Appendix 6 to the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668. For example, the unit of engine power in horsepower is “251”.

The economic class and the number of years that have passed since the year of manufacture of the vehicle are filled out only by those organizations whose tax rate depends on these indicators (clause 3 of Article 361 of the Tax Code of the Russian Federation).

The number of full years of ownership of a vehicle is determined as follows: if the vehicle is registered before the 15th day of the month inclusive, then this month is equal to a full month of ownership, and also months in which the vehicle is deregistered after the 15th on the 2nd day (clause 3 of Article 362 of the Tax Code of the Russian Federation).

If there is only one owner of the vehicle, then when filling out the taxpayer’s share in the title to the vehicle, “1/1” is indicated; if there are several vehicle owners, then the share is indicated in accordance with the number of owners “1/2”, “1/3”.

To determine the ownership rate (line 160), you need to divide the number of months you own the vehicle by the total number of months in the year. For example, if you have owned a vehicle for 9 months, the ownership coefficient will be 0.75 (9: 12).

The increasing coefficient (line 180) is filled in only for expensive vehicles (clause 2 of Article 362 of the Tax Code of the Russian Federation).

Regional authorities may establish benefits that exempt from payment of transport tax in whole or in part.

Tax return for transport tax 2018

In this article, we systematized and presented in the form of tables the types and timing of reporting to regulatory authorities for limited liability companies. During the period from January to April 2019, LLCs report on the results of 2015.

Specific types and deadlines for reporting depend on the chosen taxation system.

1. For the 4th quarter of 2015 - until January 25, 2019
2. For the 1st quarter of 2019 - until April 25, 2019
3. For the 3rd quarter of 2019 - until October 25, 2019
4. For the 2nd quarter of 2019 - until July 25, 2019

Payment is made in equal installments over 3 months following the reporting quarter.

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LLC organizations on OSN.

There are no fixed assets in account 01, and there are no depreciable assets either. Does she need to submit a zero property tax return for 2014? If there is no property on the balance sheet that is recognized as an object of taxation, there is no need to file a declaration.

You need to submit if there is taxable property, although it is fully depreciated or exempt.

Updated declarations: saving the company money

Clarification is required if the company has discovered an error in the submitted reports that leads to arrears. In other cases, you have the right to decide for yourself whether to submit a clarification or not.

But it is not always profitable. On the contrary, sometimes an updated declaration can greatly harm the company and provoke additional expenses. In this article, we'll look at five common situations when you should be wary of patches.

Zero declarations for property tax, transport, land and water taxes do not need to be submitted

If an organization does not have land, real estate or transport on its balance sheet, it may not submit to the Federal Tax Service for the corresponding types of taxes. This position was expressed by the Russian Ministry of Finance.

No. 03-02-08/36474 answered the taxpayer’s question about the tax reporting of a non-profit organization regarding the filing of declarations for property tax, transport, land and water taxes in the absence of an object of taxation.

Transport tax return for 2019 for legal entities

If a company has a vehicle, it is required to pay tax on it and submit a vehicle tax return for 2019. The Federal Tax Service has already approved a new declaration form.

See what form to submit the report for 2019 on and how to fill it out.

You will find the form, sample and example of filling in this article. If a legal entity owned in 2019 at least one car or other vehicle specified in paragraph 1 of Article 358 of the Tax Code of the Russian Federation (Article 357 of the Tax Code of the Russian Federation)

Filling out the declaration form is carried out taking into account the Order of the Ministry of Finance of the Russian Federation dated February 20, 2012.

N ММВ-7-11/99 @ (as amended on 04/25/2014)

“On approval of the form and format for submitting a tax return for transport tax in electronic form and the procedure for filling it out”

The transport declaration for 2019 must be submitted to the inspection no later than February 1, 2019.

Is it possible to submit a zero declaration for UTII?

A zero UTII declaration can be submitted only if the taxpayer writes an application for deregistration as a UTII payer.

In all other cases, a zero UTII declaration will cause claims from tax authorities. The consequences of submitting such a declaration are described in this article.

A UTII declaration is, in fact, a statement from the taxpayer about why he chose this taxation regime and what indicators he uses when calculating the tax.

Should I submit zero 6-personal income tax?

On the one hand, if the company did not pay salaries, then it does not have the duties of a tax agent. This means that there is no need to send a zero calculation.

But the inspectors we interviewed in Moscow, St. Petersburg and the regions unanimously recommended passing zeros.

Tax officials refer to the fact that neither the Ministry of Finance nor the Federal Tax Service has yet commented on this matter. And for failure to submit a report - even a zero one - they can block the current account. Telecom operators promise that there should be no problems with the zero payment.

Transport tax declaration: calculation, filling out

According to Art. 357 of the Tax Code, a transport tax declaration must be submitted to the inspectorate based on the results of 2011 for organizations that have at least one registered vehicle that is recognized as a taxable vehicle.

At the same time, Ch. 28 of the Code does not provide for cases in which it is possible to submit a zero declaration to the Federal Tax Service.