Transport tax in 2019

The content of the article

• Changes in 2019
• Will the transport tax be abolished
• Objects of taxation
• Calculation formula
• Bets
• Boost factor
• Procedure and deadline for payment
• Car Tax Benefits
• Regional preferences
• Bill for car owners

Since 2013, part of the budget costs for the preservation of the environment have been assigned to vehicle owners. The owner of the car compensates for the damage caused to nature through excise taxes on gasoline and automobile production, tolls, and annual transport tax. Funds go to the regional budgets. The procedure, amount, payment term is determined by Chapter 28 of the Tax Code.

Changes in 2019

1. For individuals. The coefficients of 1.3 and 1.5 for expensive passenger cars are canceled (for cars with a cost of 3–5 million rubles no older than three years, an increase of 1.1 applies). The Ministry of Industry and Trade has expanded the list of foreign cars for more than 3 million rubles. Based on the list, the automobile tax for individuals for 2018 is calculated.
2. For legal entities. Preferences for trucks weighing over 12 tons do not apply. The Federal Tax Service of Russia has made changes to the procedure for preparing a tax return: regional authorities may make amendments. Information is available at the local IFTS offices..

Will the transport tax be abolished

Damage to the environment depends on the frequency of operation of the machine. The transport tax from all car owners is the same, but some citizens drive a car every day, while others – several times a year. The abolition of transport tax in 2019 is a topic that the media exploits due to imperfect legislation.

While the collection remains the main source of financing for road repair, officials are not going to cancel or radically reform the rules for charging it..

Objects of taxation

Transport tax is levied on cars, motorbikes, ATVs, scooters and buses. Water transport is charged: sailing ships, boats, jet skis, motor ships. The fee is paid by the owners of air vehicles (aircraft, helicopters).

Owners register objects of taxation in accordance with the law.

Vehicles that are not taxed:

• low-power cars for the disabled (up to 100 horsepower), which social protection allocated;
• fishing vessels;
• rowing, motor boats up to 5 horsepower;
• transport for transporting people and goods by water and air;
• special equipment from agricultural producers;
• cars from the base of the search;
• ambulance and medical planes, helicopters;
• drilling rigs.

Calculation formula

The value of the transport tax is determined by the rate of the region in which the owner of the vehicle is registered.

It does not matter where the car is registered with the traffic police and is operated.

Additional factors to calculate:

• category of transport;
• Date of issue;
• engine power;
• tenure.

The fee is calculated by the formula: Tax amount = Rate? Vehicle power? (Months of ownership / 12 months)? Boost factor.

Bets

Tax rates are set by Art. 361 of the Tax Code of the Russian Federation. The more horsepower a car has, the higher the rate. Local authorities can increase or decrease the collection (up to 10 times). Taxpayers for motor vehicles will give less than for a car.

Owners of luxury, powerful cars pay an impressive tax.

Boost factor

The parameter affects the calculation of the transport tax, applies only to cars, has a gradation in average cost of a car, year of manufacture.

In 2019, a coefficient of 1.1 was set for cars with a price of 3 to 5 million rubles under 3 years old, and for vehicles with a value of 5 to 10 million and up to 5 years of age – 2. The maximum value is applied to cars more expensive than 15 million and not older 20 years. The average cost of a car is regulated by order of the Ministry of Industry and Trade of Russia No. 316 dated 02.28.14.

Procedure and deadline for payment

Transport tax is calculated in the current year over the past. The fee must be paid before December 1. Not later than a month before the established date, the tax inspectorate will send a receipt at the place of registration. The document contains information about the accrual, details, deadline for payment.

A citizen with an activated account on the official website of the Federal Tax Service receives an electronic notification. At the end of the year, a car owner should more often check personal account mail.

Overdue payment of transport tax threatens fines.

Car Tax Benefits

Owners of cars with a capacity of up to 70 liters are exempted from payment at the federal level. with. and citizens with statuses:

• heroes of the USSR, Russia;
• Holders of the Order of Glory 1-3 degrees;
• veterans, participants of the Second World War;
• disabled people 2 groups.

Regional preferences

Local authorities can add to the number of tax benefits for vehicles. So, in Moscow, in addition to federal beneficiaries, a number of categories of citizens are added:

• seniority pensioners;
• large families;
• widows of soldiers killed while serving;
• liquidators of nuclear disasters;
• organizations that provide socially vulnerable citizens.

The existing transport tax exemption for pensioners will reach 100% if the car’s capacity is up to 100 liters. with. With an increase in power, the calculation is carried out individually for the car owner.

Bill for car owners

A new bill has been introduced to the State Duma on deferral of payment of transport tax for owners of electric vehicles. According to the innovation, the release will last from the beginning of 2019 to December 31, 2024. Further taxation will be made on a common basis. This is a government step to increase sales of electric vehicles whose operation does not harm the environment..