Filling out a transport tax return: a step-by-step guide. Procedure for filling out a transport tax declaration New form of transport declaration for the year

Payers of transport tax are organizations, entrepreneurs and ordinary citizens without merchant status, to which vehicles are registered.

Moreover, such an obligation does not depend in any way on how the vehicle is operated, in what condition it is and who actually uses it.

True, there are some legislative features related to the emergence or termination of the obligation to pay transport tax. For example, as a general rule, a vehicle must be registered by the owner. However, the leasing agreement has its own procedure for registering motor vehicles. And if a car is stolen, you won’t have to pay transport tax at all. True, the fact of theft will need to be confirmed.

Moreover, certain categories of citizens and legal entities are exempt from paying transport tax. In this case, we are talking about those categories of payers who can enjoy tax preferences. Thus, tax benefits are established by regional authorities in the Laws. Transport tax is a regional tax.

Who must report transport tax?

Despite this expanded composition of taxpayers, only organizations must report transport tax. Entrepreneurs and citizens do not have to submit a transport tax return.

Procedure for filling out a transport tax return

The transport tax declaration consists of a title page and two sections. After filling out the title book, you must continue filling out from Section 2 “Calculation of the amount of transport tax for each vehicle.”

Filling out the title page of the transport tax declaration

The header indicates the tax identification number and checkpoint. If the vehicle is registered to an organization, then the checkpoint assigned to the organization at its location is indicated. If the car is registered to a subdivision, then the subdivision checkpoint is indicated.

The “Adjustment number” field should be filled in starting with the designation “0- -”. This number is assigned to the primary declaration. If an organization submits an updated declaration, then indicate the number in order of adjustment from “1--”, “2--” and onwards.

In the “Tax period (code)” field, you should indicate one of the codes specified in Appendix No. 1 of Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668. So, if the company is not liquidated or reorganized, then code 34 should be indicated.

In the “Reporting year” field, indicate the year for which the declaration is being submitted. In our case, this is “2017”.

The tax authority code is usually automatically entered into an automated accounting program. Forgot your code or had a software glitch? Then check the code on the tax website using the link.

The codes for filling out the line “At location” are specified in Appendix No. 3 of Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.

In the “taxpayer” field, you should indicate the full name of the organization in accordance with the charter. And in the OKVED field the main type of activity indicated in the extract from the Unified State Register of Legal Entities.

Be sure to include a contact phone number and sign the representative of the company responsible for submitting the declaration.

An example of filling out the title page of a transport tax return

Section 2 of the transport tax return

In section 2, you should indicate the calculation of the transport tax itself, and for each individual location and registration of the vehicle, its own section 2 is filled out.

On line 020 of section 2, you should indicate the OKTMO code, that is, the territory in which the vehicle is registered.

Line 030 indicates the type of vehicle. This code is determined according to Appendix No. 5 of the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.

Lines 040−080 are filled in according to the PTS or other registration document.

Lines 090 and 100 indicate the tax base and the code of its unit of measurement, respectively. The unit code must be determined using Appendix No. 6 of Order No. ММВ-7-21/668 of the Federal Tax Service of Russia dated December 5, 2016. For example, for L.S. (horsepower) code 251 should be used.

On line 110, indicate Ecological class. These data can also be indicated in the PTS.

Line 120 indicates the period of use of the vehicle - only if differentiated tax rates are established for the vehicle, taking into account the useful life. If differentiated rates for transport tax are not established, a dash should be placed on line 120.

On line 130 you should indicate the year of manufacture of the vehicle. In line 140 - the number of complete months of ownership of the vehicle. These data are determined according to the rules of paragraph 3 of Article 362 of the Tax Code of the Russian Federation, depending on the date of registration and deregistration of the vehicle.

Line 160 indicates the Vehicle Ownership Rate.

On line 170 you should indicate the tax rate. And on line 180 there is an increasing coefficient for prestigious cars.

The increasing factor is applied to cars, the list of which is established by the Ministry of Industry and Trade of the Russian Federation. The Ministry annually publishes such a list on its website no later than March 1.

Thus, when calculating transport tax for 2017, the list is used, which was published in February 2017.

Line 190 calculates the tax amount.

Section 2 also provides for tax benefits. They are indicated on lines 200-210. However, if the organization is completely exempt from vehicle tax, then lines 220 and 230 are filled in.

If an organization reduces tax, then fill out lines 240 and 250. Thus, line 240 indicates the tax benefit code in Appendix No. 7 of Order No. MMV-7-21/668 of the Federal Tax Service of Russia dated December 5, 2016.

All vehicle owners must submit a transport tax return for 2018 in 2019. Look at the detailed sample form, due date and the latest news about changes in the transport tax in Russia.

Important in this article:

Cancellation of transport tax 2019 in Russia

In 2019, companies pay transport tax on a car, regardless of how much the company uses the car. True, a proposal has been submitted to the State Duma to replace the transport tax with an environmental fee, which could become a replacement for the unpopular tax. In this case, the payment will depend on the extent to which the vehicle pollutes the environment, on engine power and operating time. But this proposal has many opponents, it is under active discussion and there is a lot of uncertainty with its adoption.

Therefore, talk about the abolition of transport taxes in Russia remains just talk for now. It is clear that, contrary to all expectations, the abolition of transport tax did not happen in Russia. Therefore, if a company owns a car, motorcycle or other vehicle, it is required to pay tax on it.

Changes in the Tax Code for transport tax in 2019

Now we are sharing with you the latest and most recent news - the transport tax will not be abolished in Russia in 2019, but there will be changes. First of all, this concerns the new transport tax declaration, the repeal of some provisions of the Tax Code of the Russian Federation regarding transfers for trucks over 12 tons, as well as new codes for types of vehicles. Now about everything in more detail.

New transport tax return

An updated transport tax declaration has appeared on the Unified Portal, where all tax legal acts are published, as of January 1, 2019. This measure is associated with the repeal of the provisions of Article 362 of the Tax Code of the Russian Federation and the introduction of new codes for types of vehicles. Actually, what exactly new awaits us:

1. It will not be possible to deduct from the tax amount the payment for travel on public roads for heavy trucks (more than 12 tons) registered in the Platon system. This means that lines 280 and 290 of the transport tax declaration will obviously undergo some innovations or disappear completely;
2. Enterprises will no longer be able to make advance payments for vehicles with a carrying capacity of more than 12 tons that are registered in the Platon system register;
3. Codes of types of vehicles for the corresponding declaration are standardized in accordance with the orders of the tax inspectorate dated 03/19/2018 No. ММВ-7-21/151@ and dated 06/27/2018 No. ММВ-7-21/419@.

Changes in multiplying factors

To pay transport tax, it must first be correctly calculated. We remind you that since 2018, a new procedure for applying increasing coefficients for expensive passenger cars has been in effect. For details, please refer to the table:

Transport tax return form for 2018

For 2018, companies report for transport using a new declaration form. It was approved by Appendix 1 to the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@.

It will have a title page and two sections. The declaration now contains lines to indicate the months of registration and deregistration of vehicles. In addition, the new form of transport tax declaration takes into account changes in the Tax Code of the Russian Federation, according to which owners of heavy trucks will be able to reduce transport tax on payments to the Platon system.

The deadline for submitting the declaration for 2018 is in 2019

Companies submit transport tax returns once a year. The transport tax report for 2018 is due by February 1, 2019. There is no need to submit a declaration during 2019 for any other periods.

Composition of the transport tax return

The new transport tax return form for 2018 includes:

• Title page;
• Section 1 “Amount of transport tax payable to the budget”;
• Section 2 “Calculation of the amount of transport tax for each vehicle.”

If the number of employees of the organization exceeds one hundred people, then the declaration in 2019 is submitted electronically.

What has changed in the declaration

The transport tax return form for 2018 has undergone significant changes. All of them touched on the 2nd section of the declaration. In particular, five new lines were introduced, which immediately affected their numbering.

• Line 280 – a new deduction code is entered according to the Platon system 40200
• Line 290 – enter the amount of payment for damage to roads according to the “Platon” system

Sample transport tax return for 2018

How to fill out the cover page of the transport tax return

The title page of the transport tax declaration for 2018 indicates basic information about the organization and the reporting itself. Let's look at the fields in order.

TIN and checkpoint organization or separate division. Indicated at the top of the title page. In the last two cells of the TIN, dashes are added.

Count "Adjustment number". If you are filing an initial return, enter “0--”. If you are clarifying the data, please indicate the serial number of the correction. For example, "1--" if this is the first refinement; “2--” - for the second clarification. Etc.

Taxable period. Indicate the code of the tax period for which the declaration is being submitted. Namely: 34 - if the declaration is for the year; 50 - if the declaration for the last tax period of a reorganized or liquidated organization.

Tax period codes are given in Appendix No. 1 to the Procedure.

Count "Reporting year". Indicate the year for which the declaration is being submitted. That is, in the declaration for 2018, you need to put “2018” in this field.

Submitted to the tax authority. Enter the code of the tax office where the organization submits the declaration.

Column " By location" In this line put:

• 260 - if you submit a declaration on the location of vehicles;
• 213 - if the organization is the largest taxpayer;
• 216 - if the declaration is submitted by the legal successor of the organization, which is the largest taxpayer.

Declaration submission codes are given in Appendix No. 3 to the Procedure.

Column " Taxpayer" Indicate the full name of the organization in accordance with its constituent documents.

OKVED. The value of this indicator can be viewed in an extract from the Unified State Register of Legal Entities issued by the inspectorate, or determined independently according to the All-Russian Classifier of Types of Economic Activities.

Contact phone number. According to the changes regarding filling out the transport tax return in 2018, the telephone number must be indicated with the country and city code without spaces and without additional characters - quotation marks, brackets, dashes, etc.

Be sure to correctly indicate the number of sheets on your return, and remember that the count includes the actual number of pages.

An example of filling out the title page of a transport tax return for 2018

Sample of filling out section 1

At the top of this section there are also TIN and checkpoint organization or separate division. In the last two cells of the TIN, dashes are added.

The page contains three identical blocks with lines 020–040; they are needed to reflect amounts for different OKTMO in the event that an organization has several vehicles registered in different municipalities, but under the jurisdiction of the same tax office.

Then in section 1, blocks of lines 020–040 are filled in for each vehicle separately, indicating the corresponding OKTMO. Moreover, if vehicles are registered in more than three territories with different OKTMO, but all of them are under the jurisdiction of one tax office, add the required number of sheets of section 1.

Let's look at the assignment of the lines in order

Line 010. Here the BCC for transport tax is indicated.

Line 020. It contains the OKTMO code at the place of registration of the vehicle. The value can be taken from line 020 of section 2.

If several vehicles are registered in the same territory, OKTMO is indicated once.

Line 021. Designed to indicate the total tax amount for all vehicles with OKTMO specified in line 020. To obtain the indicator, add all amounts from lines 250 of all pages of section 2 with this OKTMO.

Lines 023–027. These lines indicate the amounts of advance payments accrued for payment for the 1st, 2nd and 3rd quarters of the reporting year, respectively.

Line 030. Intended for the amount of tax payable to the budget. If more advances were calculated than the calculated tax, a dash is placed in line 030 and the difference is indicated in line 040.

Line 040. This line is for the amount of tax to be reduced at the end of the year. And it is filled in, as we have already explained, if the difference between line 021 and lines 023–027 is negative.

An example of filling out section 1 of the transport tax return for 2018

We fill out section 2 of the transport tax declaration 3a 2018, sample filling

First of all, let us remind you that this section has undergone significant changes in the transport tax return in 2018 compared to 2017. Therefore, you need to pay special attention to it, because many lines familiar to experienced accountants have changed their meaning and numbering.

To make it easier to understand all the innovations in the transport tax return for 2018, we tried to provide a detailed example of how to fill it out with an example and explanations of the most difficult moments.

You need to know that this section is filled out for each vehicle separately.

Now let's look at the algorithm of your actions line by line.

Line 020. Indicate the appropriate OKTMO code.

Line 030. Enter the vehicle type code in accordance with the codes specified in Appendix No. 5 to the Procedure.

Line 040. Enter the vehicle identification number. This number is indicated in the state registration document (certificate).

Line 050. Indicate the make of the vehicle.

Line 060: Write down the registration plate of the vehicle. Look at the data in the state registration certificate.

Line 070. The date of registration of the vehicle is now indicated here. This is necessary in order to accurately determine who must pay tax for the month of purchase of the vehicle, the buyer or the supplier (seller).

Line 080. Indicate the date of deregistration. The purpose of this line is exactly the same as line 070.

Line 090. Indicate the tax base.

Line 100. You must specify the code of the unit of measurement of this tax base. It can be determined using Appendix No. 6 to the Procedure.

Line 110... The environmental class of the vehicle is indicated. To be completed only if differentiated tax rates are established for the vehicle, taking into account its environmental class.

Line 120. Indicate the period of use of the vehicle. Complete this line only if the vehicle has differentiated tax rates based on its useful life.

Line 130. We write the year of manufacture of the vehicle, we take this indicator from its registration certificate.

This information is necessary to correctly select the multiplying factor. In some regions, the vehicle tax rate also depends on the age of the car. In addition, a new line with the year of manufacture of the car gives tax authorities more opportunities to check the declaration. If the year of manufacture does not correspond to the rate, the inspectorate will request an explanation of the discrepancies in the declaration.

Also, from January 1, 2017, benefits were introduced for cars manufactured in 2013 and later. To monitor the benefit, tax inspectors also need to know the production date of the car.

Line 140. Enter the number of complete months of vehicle ownership in the reporting year. In this case, the month of registration and the month of deregistration of a vehicle are taken as separate, whole months.

The number of complete months is not difficult to determine. If the company registered the car before the 15th day, then this month must be taken into account in calculating the tax (paragraph 2, paragraph 3, article 362 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 15, 2016 No. 03-05-06-04/825). If after the 15th, then the company does not take this month into account in the calculation; it is taken into account by the supplier or car seller.

Likewise, if a company deregisters a vehicle up to the 15th month inclusive, then this month does not need to be counted. And if after the 15th, the month must be taken into account when calculating the transport tax.

For example. The company bought a car on June 10, 2018 and registered it with the traffic police on June 15. This means that the buyer will take June into account for the tax for the full month (paragraph 2, paragraph 3, article 362 of the Tax Code of the Russian Federation).

Line 150. Indicate the organization's share of ownership of the vehicle as a fraction. If there is one owner, there will be one. If there are several owners, then each of them owns a certain share (1/2, 1/3, etc.).

Line 160. Enter the vehicle utilization rate. Determine the coefficient as the ratio of complete months of vehicle ownership to 12 months. Specify the coefficient value as a decimal fraction accurate to ten thousandths according to the rules of mathematics.

Line 170. Enter the transport tax rate.

Line 180. Indicate the increasing factor if the cost of the car is more than 3 million rubles. and the tax on it must be calculated taking into account the increasing coefficient (clause 2 of Article 362 of the Tax Code of the Russian Federation).

Line 190. Calculate the tax amount using the formula:

Page 190 = Line 090 × Line 170 × Line 150 × Line 160 × Line 210

Line 200. In some constituent entities of the Russian Federation, regional benefits for transport tax have been established. For example, public organizations of disabled people registered in the Moscow region are exempt from paying tax (Part 2 of Article 7 of Law No. 151/2004-OZ of November 24, 2004). If your vehicle is a privileged vehicle, use this line to indicate the number of full months of benefit use in 2018.

Line 210. Calculate the benefit utilization rate using the formula: Line 210 = Page. 200: 12 months

Line 220. To be completed if your company is completely exempt from transport tax.

Line 230. Same as line 210.

Line 240. Filled in if the company reduces the tax.

Line 250. Same as line 210.

Line 260. Filled out by firms that use a preferential tax rate.

Line 270. Same as line 260.

Line 280. In line 280, enter the new deduction code for “Plato” 40200.

Line 290 - in this new line, companies will show payment for damage to roads according to the Platon system (Federal Law 07/03/2016 No. 249-FZ). By this fee, companies have the right to reduce the tax for trucks weighing over 12 tons (Clause 2 of Article 362 of the Tax Code of the Russian Federation).

Line 300. Enter the total amount to be paid to the budget.

Line 300 = line 190 – the amount of a particular benefit.

For example, if a company has benefits under the Platon system, then

line 300 = line 190 - line 290

An example of filling out section 2 of a transport tax return

The deadline for submitting the transport tax return for 2017 is no later than February 1, 2018. If you fail to report on time, not only the company, but also its manager will face a fine.

Companies with registered cars, buses, motorcycles or other vehicles are required to report to the transport inspectorate at the end of the year. For the exact deadline for submitting your transport tax return, see the article.

When is the deadline for filing a declaration?

Companies are required to submit a transport declaration at the end of the year - no later than February 1 of the next calendar year. This deadline for submitting the main transport tax report is established in Article 363.1 of the Tax Code of the Russian Federation.

If the reporting deadline falls on a weekend or holiday, tax authorities will accept the report on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

• How to fill out and submit reports

The deadline for submitting the transport tax return for 2017 is February 1, 2018. It is not postponed, since according to the production calendar, February 1 is Thursday, a working day.

The deadline for filing a transport tax return for 2017 is the same for all companies. It does not depend on the form of ownership of the company, the type of vehicle, or the region in which the vehicle is registered.

Deadline for filing a transport tax return: accountant’s calendar

What is the penalty for late submission of reports?

If you miss the deadline for submitting the main transport tax report for 2017, the company and its manager may be fined. The fine is 5% of the declared and unpaid tax amount for each full and partial month of delay. The maximum fine is 30% of the unpaid tax amount, the minimum is 1000 rubles. (Article 119 of the Tax Code of the Russian Federation).

If a company has not submitted transport reports, but has paid the tax, the tax authorities will issue a minimum fine of 1,000 rubles. (letter of the Ministry of Finance of Russia dated August 14, 2015 No. 03-02-08/47033, paragraph 18 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

In addition to imposing a fine, tax authorities can block the current account. This will happen if the company does not submit or submits a declaration with a delay of more than 10 working days (Article 76 of the Tax Code of the Russian Federation).

The head of the company faces a warning or an administrative fine of 300 to 500 rubles. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation)

How not to miss a deadline

In order not to miss the deadline for submitting the transport declaration, you need to bring it to the inspectorate, send it by mail with a list of attachments, or transfer it electronically via TKS no later than February 1, 2018.

The day of receipt of the declaration by tax authorities will be considered the day of sending the postal message, transferring the declaration via TKS.

Let us remind you that companies with more than 100 employees must submit an annual transport report only in electronic form (Article 80 of the Tax Code of the Russian Federation). Others can report on paper.

In 2019, the deadline for submitting a transport tax return remained the same, but the format of the document itself has changed somewhat. Read in this article what the new transport tax return for legal entities looks like, how to fill it out correctly, and also what deadline it needs to be submitted.

Deadline for submitting a transport tax return in 2019

Legal entities are obliged provide a transport tax return to the tax authority:

• by place of registration (for taxpayers classified as the largest);
• at the location of the vehicle (for all others).

Clause 1 Art. 363.1 Tax Code of the Russian Federation:

At the end of the tax period, taxpayers-organizations submit a tax return to the tax authority at the location of the vehicles.

Clause 4 art. 363.1 Tax Code of the Russian Federation:

Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit tax returns to the tax authority at the place of registration as the largest taxpayers.

The document is sent no later than February 1 of the year following the completed tax period. According to clause 1 art. 360 Tax Code of the Russian Federation The tax period for transport tax is 1 calendar year. Therefore, the deadline for submitting transport tax for legal entities, for example, for 2017 is before February 1, 2018.

Clause 3 art. 363.1 Tax Code of the Russian Federation:

Tax returns are submitted by taxpayer organizations no later than February 1 of the year following the expired tax period.

Please note: If February 1st falls on a weekend, the deadline for submitting the declaration is postponed to the next business day.

Clause 7 art. 6.1 Tax Code of the Russian Federation:

In cases where the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

The procedure for submitting the declaration and its structure

According to clause 2.6 of the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@ You can send the document to the tax office:

• personally or through a representative;
• by mail (with a description of the attachment);
• via the Internet (in the order specified in Order of the Ministry of Taxes and Taxes of the Russian Federation dated April 2, 2002 N BG-3-32/169).

note! If documents are sent by mail or via the Internet, the day of submission is considered the day of sending.

The transport tax declaration consists of 3 parts:

1. Title page.
2. Section 1(to be paid to the budget).
3. Section 2(Calculation of the tax amount for each vehicle).

Detailed instructions for filling out each part of the document, taking into account changes, are described in Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@. Below we will outline the main points that need to be taken into account when filling out the declaration, and also describe what needs to be indicated on each page.

note: Declarations for 2019 must be submitted using a new form. What is the difference between the old and new document format, read below.

General rules for filling out a tax return

When filing a transport tax return, adhere to the following rules:

• fill out the document blue, purple or black ink;
• use only printed capital letters;
• fixes and bugs unacceptable;
• if you submit a declaration in paper form, print each page on a separate sheet. Do not staple sheets using products that damage the paper;
• indicate calculations in full rubles. Values ​​less than 50 kopecks not indicated, 50 and more - rounded to the nearest ruble;
• each cell should contain only one character;
• all cells of the field where any indicator is missing must contain a dash. A dash is also placed if there are extra cells left in the field.

Have you had any difficulties filling out your transport tax return?

Sample of filling out a tax return for transport tax in 2019

As we have already said, the transport tax declaration consists of a title page, sections 1 and 2. Since section 1 indicates the total amount of tax, it is best to fill it out last - after you have entered the value in section 2. Let's take a closer look at an example of filling out a transport tax return.

A correctly completed title page looks like this:

From the sample you can see that each cell of the page is filled in or contains a dash. You only need to leave empty fields in the lower right part of the title page; it will be filled out by a tax official.

How to fill out the title page correctly:

1. At the very top of the first page indicate TIN and checkpoint of the organization.

The TIN and KPP are duplicated at the top of each page of the declaration. It is necessary to write the TIN and KPP, which are indicated in the tax registration certificate of the organization.

1. Correction number.

Please indicate the correction number " 0— "if the declaration is submitted initially. If you are submitting the declaration again with clarifications, please indicate the number " 1— " for the first adjustment, " 2— "for the second, etc.

1. Tax period (code).

The calendar year corresponds to the code “ 34 " In the case of the last tax period of the organization due to liquidation or reorganization, indicate the code " 50 ».

1. Specify reporting year, for which you are submitting a declaration. For example, "2019".
2. Specify tax authority code, which is indicated in the organization’s registration documents.
3. Code by location/registration.

Enter the code " 260 "if you submit a declaration at the place of registration of the vehicle; " 213 » - at the place of registration of the largest taxpayer; " 216 » - at the place of registration of the largest taxpayer-legal successor.

1. Write full name of the legal entity faces the same way as indicated in constituent documentation.
2. Specify economic activity type code according to the All-Russian Classifier OK 029-2014 (NACE Rev. 2).
3. Taxpayer phone number begins with the country and city code, it should not contain extra characters (parentheses or pluses) and spaces.
4. Write number of declaration pages and additional documents, if you attach them. For example, " 3—- ».
5. Chapter " I confirm the accuracy and completeness of the information».

Put a number 1 if you are the head of an organization; 2 - if you are his representative. Last name, first name and patronymic must be written on a new line. Indicate the full name of the person who provides the declaration, that is, the manager or representative. If the representative is a legal entity. person, write the full name of the head of this organization, as well as its full name in the field below.

1. Put signature and date. The person whose last name is listed above must sign. The date is set in the following order - day, month, year.
2. Specify document's name, which confirms the authority of the representative, or put dashes if the declaration is submitted without a representative.

There is no need to fill out anything else on the title page.

How to fill out section 2 of the transport tax return?

Section 2 of the declaration is devoted to calculating the amount of tax. We deliberately skip section one and start with section two, since without its calculations we will not be able to provide information on the full amount of tax that section 1 requires.

To correctly fill out section 2, follow these instructions:

1. Please indicate your tax identification number and checkpoint at the top of the page, as on the title page.
2. Write OKTMO code(All-Russian Classifier of Municipal Territories) by place of registration of the vehicle in the line “ 020 ».

You can find the code using the official website of the Federal Tax Service. To do this, on the main page of the site, go to “ Electronic services" and select the service " Find out OKTMO».

1. Indicate the vehicle type code in the line “ 030 ».

The codes differ depending on the type of vehicle. The code for a passenger car is " 510 00 " You can view codes for other vehicles in Appendix No. 5 of the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@.

1. In line " 040 » write VIN code(for land vehicles), IMO (for water vehicles) or serial number (for air vehicles).
2. In line " 050 » please specify vehicle make(as it is indicated in the vehicle registration certificate).
3. In line " 060 » - vehicle registration number.
4. In line " 070 " - write vehicle registration date.
5. In line " 080 » - date of deregistration. If the car has not been deregistered, put dashes.
6. Specify tax base code in field " 090 ».

For land vehicles with engines, the code corresponds to horsepower. For information on how to calculate the tax base code for air and water vehicles, read clause 5.9 of the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@.

1. Tax base unit code(line " 100 »).

For land vehicles, the unit of measurement of the tax base is horsepower, its code is “ 251 " If the tax base was not calculated based on horsepower, then look for the required code in Appendix No. 6 of the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@.

1. Line " 110 " - write vehicle environmental class.
2. Line " 120 » - specify number of years of use of the car.

The number of years of use of a car is calculated from the next year after the car was released until January 1 of the current year. For example, the number of years of operation for a car manufactured in 2010 for a tax return for 2017 will be 7 years (we start counting from 2011 and take into account the entire 2017).

1. In field " 130 » write year of vehicle manufacture.
2. In line " 140 » - number of months of car ownership this year(write 12 if you owned the car for a full year).
3. Specify ownership share of the vehicle in line " 150 " in fraction form. If only you own the vehicle, arrange it like this: 1——-/1——- ».
4. Kv factor(line " 160 ") corresponds to the number of months of vehicle ownership to the number of months in a year according to clause 3 art. 362 Tax Code of the Russian Federation.

The coefficient is indicated as a decimal fraction. If you registered a car, for example, earlier than July 15, and owned it for 6 months, that is, 6/12 years. In this case, the coefficient Kv will be 0.5.

1. Line " 170 » - tax rate at the location of the vehicle.

Tax rates are set by the constituent entities of the Russian Federation. If your region's legislature has not determined tax rates, the rates specified in clause 1 art. 361 Tax Code of the Russian Federation. For cars with power less than 100 hp. the tax rate, for example, is 2.5.

1. Line " 180 » - increasing coefficient Kp.

The size of the increasing coefficient is determined clause 2 art. 362 Tax Code of the Russian Federation:

The tax amount is calculated taking into account the increasing coefficient:

1.1 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;

1.3 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;

1.5 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;

2 - in relation to passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;

3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, from the year of manufacture of which no more than 10 years have passed;

3 - for passenger cars with an average cost of 15 million rubles, the year of manufacture of which is no more than 20 years old.

In this case, the calculation of the periods specified in this paragraph begins with the year of manufacture of the corresponding passenger car.

1. In line " 190" write tax calculation amount.

To calculate the amount, multiply the values ​​of the tax base, tax rate, share of ownership, coefficient Kv and increasing coefficient.

1. Lines " 200 » - « 290" must be filled out if you have privileges.
2. In the line " 300 » the total amount of tax on the vehicle is entered with minus benefits, if it exists.

If you own several vehicles, make calculations for each of them using this algorithm.

Sample format for section 1 of the transport tax return

A sample of Section 1, which indicates the full amount of transport tax, looks like this:

To correctly fill out section 1, follow these steps:

1. Duplicate your tax identification number and checkpoint at the top of the page;
2. Specify budget classification code (KBK);

You can view the current BCC on the official website of the Federal Tax Service. To do this, go to the “Taxation in the Russian Federation” section and find “ Codes for classification of budget revenues of the Russian Federation" At the moment, the BCC for transport tax for organizations is as follows:

1. Write the code according OKTMO(we wrote about how to find out the OKTMO code in the instructions for section 2);
2. In line " 021 » indicate the total tax amount. To calculate it, add up all the values ​​​​indicated in the lines “ 300 » section 2 with the same OKTMO code;
3. In the fields " 023 », « 025 " And " 027 » specify with Ummah of advance payments for 1st, 2nd and 3rd quarters respectively. The amount of the advance for each quarter is calculated using the formula ¼ × tax base × tax rate × Kv coefficient × Kp coefficient;
4. If you do not need to make advance payments in your region, leave in the lines “ 023 », « 025 " And " 027 » dash;
5. In line " 030 » write amount calculated for payment. This amount is calculated using the formula: total tax amount (line “ 021 ") minus the amount of advances for the 1st, 2nd and 3rd quarters (" 023 » + "025» + "027"). If the total in the results is less than zero, put a dash;
6. If the tax amount of the line " 030 " is less than zero, indicate it without the minus sign in the line " 040 " If greater than zero, put in the line “ 040 » dash;
7. Check the data, put signature and date.

Where can I download the transport tax return form?

By order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@ A new form of tax return for transport tax was introduced. The use of the new document format is mandatory for submitting reports for 2019. This means that from now on declarations using old forms will no longer be accepted.

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:

• 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.