Transport tax declaration sample to fill out. Consequences for violating the deadline. How to fill out a transport tax return - Cover page

For 2017 reporting, transport tax returns must be submitted on new forms. A new declaration form approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.

Let us explain in the table what has changed in it:

Declaration indicators	New form	Old form
Front page	There is no print field	There is a printable field
Section 2 “Calculation of the tax amount for each vehicle”	Added lines: – 070 – vehicle registration date; – 080 – date of termination of registration of the vehicle (deregistration); – 130 – year of manufacture of the vehicle.	In the previous form there were no such lines
	Lines have appeared for deductions that are used by payers of contributions to the Platon system (owners of vehicles weighing over 12 tons). Line 280 shows the deduction code, and line 290 shows the deduction amount.

What are the deadlines for submitting the transport declaration for 2017?

Article 363.1 of the Tax Code of the Russian Federation regulates the deadlines for submitting transport tax declarations. Organizations submit reports on vehicles once a year. The deadline is February 1 of the following year. If the last day of the deadline falls on a weekend, it is shifted to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). However, since February 1 fell on a Thursday in 2018, the dates are not postponed. The declaration must be submitted to the Federal Tax Service no later than February 1, 2018.

Please note that the specified deadline for submitting a transport tax return is the same for all companies. There are no special rules or exceptions regarding when a transport tax return is submitted in the Tax Code of the Russian Federation. It is very convenient that the procedure for filling out a tax return for transport tax allows companies to choose how to submit it:

• personally or through a representative;
• by mail with a description of the attachment or by sending an electronic report.

If you choose postal services, the declaration is considered submitted on the day the postal item is sent. And when transmitted via TKS - the date the file was sent.

Submit your transport tax declaration to the same inspectorate where you pay the tax. That is, according to the location of vehicles (clause 1 of article 363, clause 1 of article 363.1 of the Tax Code of the Russian Federation).

Who exactly should report for 2017 in 2018

Legal entities (Article 363.1 of the Tax Code of the Russian Federation) on which vehicles are registered (Article 357 of the Tax Code of the Russian Federation) are required to submit a transport tax return for 2017. And not just any, but those that are recognized as taxable: cars, motorcycles, buses, yachts, boats, motor boats, etc. (see Article 358 of the Tax Code of the Russian Federation).

The same article provides a list of items whose registered rights do not oblige you to fill out a transport declaration for 2017, since these are not taxable items. For example, a stolen car or agricultural transport.

Should “physicists” report?

Unlike legal entities, a tax return for transport tax by individuals is not filled out and submitted (Clause 1, Article 362 of the Tax Code of the Russian Federation). Tax authorities themselves will calculate this tax to be paid based on data from the traffic police. Thus, for ordinary citizens, a transport tax declaration for individuals is replaced by a notification from the Federal Tax Service for the payment of transport tax. There is no need to download the transport tax return. By the way, you can check whether the inspectorate calculated the transport tax correctly using a special service on the official website of the Federal Tax Service. Exact link.

As for individual entrepreneurs, they are fully subject to the rules of reporting and payment of transport tax that apply to ordinary individuals. Even if the merchant uses the vehicle to make a profit. Thus, individual entrepreneurs do not submit a transport tax return for 2017, but pay the tax based on a notification from the Federal Tax Service.

Composition of the new transport declaration in 2018

The new transport tax return for 2017 for legal entities consists of a title page and two sections.

As we have already said, in the second section of the declaration for 2017. in which the tax amount for each vehicle is indicated, five lines appeared:

• in lines 070 and 080 you can now indicate when the vehicle was registered (with the State Traffic Inspectorate, Gostekhnadzor, etc.) and when it was deregistered;
• on line 130 – year of manufacture;
• lines 280 and 290 - code and deduction amount are filled in by payers of fees in the Platon system (owners of vehicles weighing over 12 tons).

Data about the car - identification number (VIN), make, registration number, registration date, year of manufacture, take from the title or registration certificate. Indicate the registration termination date (line 080) only for cars that you deregistered in the reporting year.

Filling out a new declaration form: examples and samples

Title page of the declaration

On the title page, indicate basic information about the organization and the declaration.

TIN and checkpoint

Please include these codes at the top of the title. If you are reporting on the location of a separate unit, indicate its checkpoint.

Correction number

Please indicate here:

• if you are submitting a report for the first time – “0–”;
• if you are specifying something that has already been submitted, the serial number of the report with corrections (“1–”, “2–”, etc.).

Tax period

Enter code “34” in your transport tax return.

Reporting year

In this case, 2017 is the year for which reporting is submitted.

• In the “Submitted to the tax authority” field, enter the Federal Tax Service code;
• in the line “at the location (registration) (code)” put 260 if you are submitting a declaration at the place of registration of the organization, division, or vehicles. Code 213 means the largest taxpayers, and code 216 their legal successors.

Taxpayer

Here record the full name of the organization in accordance with the constituent documents.

OKVED

In this field, enter the code according to the All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2014 (NACE revision 2).

Section 1 of the declaration

After completing the title page, skip Section 1 and begin completing Section 2. Based on the information in this section, then complete Section 1.

Line 120

Fill out line 120 only if the tax rate depends on the number of years from the year of manufacture of the car.

Line 140 and 160

In line 140, indicate the number of full months of car ownership during the year, and in line 160 - the coefficient Kv. If you owned the car all year, put 12 in line 140, and 1 in line 160.

Enter the number of months of 2017 during which your organization owns a specific vehicle in line 140. Please note that full months include those in which the vehicle was registered before the 15th day (inclusive) and deregistered after the 15th day. Months in which the vehicle was owned for less than half a month are not taken into account. Divide the number of complete months of vehicle ownership by 12 to obtain the ownership coefficient, which is reported on line 160. This coefficient is rounded to four decimal places.

Line 150

In line 150, put 1/1 if the owner is the only one. Otherwise, it is indicated as a fraction (1/2, 1/3, etc.).

Line 180

Indicate the Kp coefficient (line 180) only for expensive cars.

Lines 190 and 300

In lines 190 and 300, indicate the calculated tax for the year.

Enter the amount of calculated tax on line 190. To do this, calculate it using the formula:

For vehicles that are completely exempt from tax, put a dash in line 300.

Lines 200 – 290

These lines are filled in by “beneficiaries”. Subjects of the Russian Federation have the right to exempt an organization from transport tax or reduce it for some vehicles. In this case, fill out lines 200-270.

When a vehicle falls under the benefit, line 200 indicates the number of full months of use of the benefit in 2017. To calculate the coefficient of use of the Kl benefit (line 210), the data on line 200 is divided by 12 months. The coefficient is rounded to four decimal places. The type of benefit and amount are deciphered in the lines:

• 220-230 – complete tax exemption;
• 240–250 – reduction of the tax amount;
• 260–270 – reduced tax rate.

If vehicle benefits are not established, dashes are placed in lines 220–270.

Section 1 of the declaration

By filling out section 2 for all vehicles, go to section. 1.

If you do not pay advance payments, in lines 021 and 030, indicate the total tax amount for all cars.

If you pay, indicate advance payments in lines 023 - 027, and in line 030 - tax payable at the end of the year.

The car has an engine power of 105 hp. With. was sold and deregistered on December 13, 2017. The car was produced in 2015 and registered on 10/21/2015. In the region there are advance payments, the tax rate is 35 rubles/l. With.

• During the year, the organization owned the car for 11 months from January to November.
• Advance payments for the 1st, 2nd and 3rd quarters – 919 rubles each. (1/4 x 105 hp x 35 RUR/hp).
• The coefficient Kv for calculating tax for the year is 0.9167 (11 months / 12 months).
• The calculated tax amount for 2017 is RUB 3,369. (105 hp x 35 rub/hp x 0.9167).
• The amount of tax payable for the year is 612 rubles. (3,369 rubles – 919 rubles – 919 rubles – 919 rubles).

New form "Tax return for transport tax" officially approved by document Appendix No. 1 to the order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@.

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In 2019, the deadlines 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).

Please 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. Front 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.

Please 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 telephone 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 title, which confirms the authority of the representative, or put dashes if the declaration is submitted without a representative.

You do not 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 the line " 040 » write VIN code(for land vehicles), IMO (for water vehicles) or serial number (for air vehicles).
2. In the line " 050 » please specify vehicle make(as it is indicated in the vehicle registration certificate).
3. In the line " 060 » - vehicle registration number.
4. In the line " 070 " - write vehicle registration date.
5. In the line " 080 » - date of deregistration. If the car has not been deregistered, put dashes.
6. Specify tax base code in the 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 environmental class of the vehicle.
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 the field " 130 » write year of manufacture of the vehicle.
2. In the 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 the 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 of the 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 which no more than 20 years have passed.

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 the 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 benefits.
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 the 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 the 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 indicate the 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.

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 of advance payments for transport tax is not submitted (clause 47 of 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 tax payment 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 dated 07/09/2008). So, 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

Transport tax return for 2018 - are there any differences in filling out compared to last year? Which form is used to prepare the 2018 return? How to fill lines 280 and 290? What are lines 070 and 080 for? The answers to these questions, as well as an example of filling out the declaration, are in this article.

Table of new lines in the transport tax return for 2017-2018

The transport tax declaration form was approved by order of the Ministry of Finance of Russia dated December 5, 2016 No. ММВ-7-21/668@. It is used to submit a transport tax return for 2018. For 2017, we reported on the same form - no changes were made to it.

It differs from the declaration of previous years by the presence of new lines in the structure:

When filling out the transport tax return for 2017-2018, please note that it contains:

• the entry of data is not confirmed by the company seal;
• the total amount of tax is reflected for all vehicles, the location of which is the territory of a constituent entity of the Russian Federation (by agreement with the tax authorities, received before the start of the tax period for transport tax);
• The tax is calculated taking into account the date of registration of the vehicle (before or after the 15th of the corresponding month).

Technology for filling lines 280 and 290

The indicated lines of the transport tax declaration for 2017-2018 have two filling schemes:

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If you reflected numerical values ​​in lines 280 and 290 (in 2017-2018 you paid for heavy vehicles), then in this regard, pay attention to filling out the declaration lines associated with them and other important nuances:

• in lines 023, 025 and 027, enter “0” (clause 4.5 of the Procedure, approved by order No. ММВ-7-21/668@);
• reduce the transport tax on payments for heavy vehicles if you paid the fee yourself and pay the tax yourself;

• reduce the calculated tax by the deduction reflected in line 290.

Before issuing a payment order for tax remittance, check the ratios:

• if TN ≤ NV → TN upl = 0 - do not issue a payment order;

This means that at the end of the year you do not have the obligation to pay transport tax (TN), if its amount is less than the tax deduction (TD) - the tax payable (TN deduction) is assumed to be equal to 0.

• if TN > NV → TN upl = (TN - NV) - transfer this amount to the budget.

When making a payment, do not forget to check the KBK for transport tax.

The tax on the specified deduction can be reduced only for those heavy-duty vehicles for which payments have been made to the system. The deduction does not apply to tax on other vehicles.

Purpose of lines 070 and 080

Using this information, tax authorities will be able to check whether you are correct:

• calculated the number of full months of vehicle ownership;
• took into account the “15th” rule.

This rule is described in paragraph 3 of Art. 362 of the Tax Code of the Russian Federation and is associated with the calculation of the vehicle ownership coefficient.

Find out from our publications whether you need to pay tax if you owned a vehicle:

• 1 day ;
• less than a month .

An example of filling out a transport tax return for 2018

Let's look at how to fill out a transport tax return, provided that two vehicles are listed on the balance sheet of Fantasia LLC (TIN 5017123456, KPP 501701001):

• Audi A6 Avant quattro passenger car (identification number УTH330700M1415145, registration plate - С285МА98, engine power - 249 hp, manufactured in 2017). Purchased on 08/27/2018.
• A truck with a carrying capacity of more than 12 tons (identification number XTU646008E2441447, brand - KamAZ-6460, registration plate - T182UE50, with an engine power of 400 hp, manufactured in 2011). The car was purchased on July 1, 2016. Registered in the Platon system. In 2018, the fee for compensation for damage to roads is 13,200 rubles.

Fantasia LLC operates in the Moscow region and is the sole owner of both vehicles.

The transport tax rate in 2018 in the Moscow region is:

• 150 rub. for 1 l. With. for the Audi A6 Avant quattro;
• 85 rub. for 1 l. With. for the KamAZ-6460 vehicle.

You can check what transport tax rates are established in your region in the article “Transport tax rates by region - table 2018-2019”.

The Audi A6 Avant quattro is included in the list of expensive cars; an increasing factor of 1.1 is applied in the calculation.

What to do if the car is expensive, but it is not on the list of the Ministry of Industry and Trade, see.

The annual amount of transport tax is:

• for the Audi A6 Avant quattro:

249 l. With. × 150 rub./l. With. × 1.1 × 0.3333 = 13,694 rubles,

1.1 is an increasing factor for expensive cars;

0.3333 is the ownership ratio, defined as the number of complete months of ownership (4 months) divided by the number of months in a year (12).

• for KamAZ vehicle:

400 l. With. × 85 rub./l. p.-13,200 = 20,800 rub.,

13,200 is the amount of tax deduction in the amount of the payment made for damage caused to roads.

The total amount of transport tax for 2018 is:

13,694 + 20,800 = 34,494 rubles.

Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ provides for the payment of advance tax payments.

The down payment for an entire quarter of ownership of the Audi A6 Avant quattro is:

13,694 / 4 = 3,424 rubles.

For the first and second quarters, advance payments are not paid, since the car was purchased only on August 27, 2018.

In the third quarter of 2018, the ownership coefficient is 0.3333 (Q = 1 month / 3 months). The advance payment, taking into account the ownership coefficient for the third quarter, will be: 3,424 × 0.3333 = 1,141 rubles.

The organization does not make advance payments for a KamAZ vehicle, since its maximum weight is over 12 tons (clause 2 of Article 363 of the Tax Code).

See how the transport tax return for 2018 should be filled out in the example considered:

Control ratios will help you independently detect errors associated with filling out a transport tax return.

Results

For 2017-2018, for reporting, use the new tax return form for transport tax, approved by Order of the Ministry of Finance of Russia dated December 5, 2016 No. ММВ-7-21/668@.

When filing a transport tax return for 2018, fill out lines 280 and 290 if you transferred payment for heavy goods. If you did not make heavy payments in 2018, cross out all the spaces on these lines. Line 070 “Date of vehicle registration” is required to be filled in by all taxpayers.

There is no need to put a stamp on the declaration, but the data on transport located in one subject of the Russian Federation can be combined.