Kind of vehicle: code in the Declaration for the transport tax

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2018-03-28 01:51:15

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To prepare a Declaration, you need to determine the code for the type of vehicle, and with that accountants often have difficulty. This article focuses on this issue: there will be given explanations regarding the instructions and everything will have to be guided by the code definition.

the vehicle code

The Coincidence of characteristics

To define the code type of vehicle must first be guided by the title and the Procedure, which was approved in 2012 by order FTS the Russian Federation (IIM-7-11-99). Of the last is selected a corresponding code that matches the characteristics of the vehicle that you want to specify in the Declaration. If you cannot use the passport to find out all the features, you need to seek the assistance of technicians or mechanics and to consult on all outstanding points that relate to the features of this car. When we all the questions and clarified the specifics of design, you need to find in the Appendix 5 code for the type of vehicle that corresponds to it.

To do This necessarily because the correct choice depends on the amount of vehicle tax that must be paid to the state budget. If the vehicle is not correctly detected, the calculation goes the wrong tax rate. In this case, the calculated tax will be overstated or understated. Both is unacceptable. That is why you need to understand that the Declaration - it is responsible, and we should treat it with attention and meticulousness. In accordance with the Instruction (paragraph 5.3 concerning the completion of this document), which was approved by order FTS the Russian Federation in 2012, the code should be added to section 2, in line 030 (calculation amount). Thus the Declaration for the transport tax.

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Declaration

Tools and transport

Trucks, for example, pass code 52001 and equipment (except snowmobiles, cars, medical care and snowmobiles) code 51004. Car medical service has a special code - 51003. For a long time there were disputes about the characteristics of a forklift, is it a vehicle or applies to machinery and equipment. In 2016, taking into account the new table of codes, where the forklift will carry to other vehicles and it has code 59000.

Therefore, the vehicle a forklift is not, and therefore misses a series of separate sub-section where they are listed. Reference OK 013-94B includes forklifts in subsection "machinery and equipment". It is because there are discrepancies that are not explained to this day officially, in the classifier code-the kind of vehicle you need to choose the code 59000 ("Other vehicle"), in order to correctly calculate the tax rate.

Pneumatic and crawler

The Loaders are crawler, and therefore they have a different code. They belong to the section which lists other vehicles - self-propelled, as well as mechanisms and machines for crawler and pneumatic-the-go.

In the code table this code 57001, and it involves so much. First and foremost, the equipment is movable hoisting (cranes on crawler, rubber-tired and road course); machines and self-propelled equipment (excavators, bulldozers, graders and scrapers, analoogiliselt and canlocate, agricultural machines, special vehicles for road construction, road rollers and snow ploughs).

There are vehicles for drilling equipment (for transportation of drill pipes, as well as large conveyor systems for transport equipment). Included in other groupings self-propelled machines and mechanisms on pneumatic and caterpillar to a course is also marked with the code 57001.

code table

Taxpayers

The Transport tax should pay the person with those or other vehicle, respectively the legislation of the Russian Federation (Tax code, article 357), and also received the vehicles under power of attorney (until 2002), period which exceed three years, must not (after three years the right to dispose of the vehicle passes to the person to whom it is registered). Information about the owners of the tax service they receive from bodies which carried out the registration (Tax code, article 362).

The Objects of taxation are recognized not only cars but also motor vehicles (motorcycles, scooters), buses and other self-propelled machines and mechanisms. To the classification codes included helicopters, airplanes, yachts, ships, boats, sail boats. Taxable snowmobiles, snowmobiles, jet skis, motor boats and vessels not self-propelled (towed) and other water and air vehicles, as well as the vehicle ground.

classifier code type of vehicle

Not taxed

The owners of the rowing boat and motor, if the engine does not exceed a capacity of five horsepower, special vehicles for the disabled, as well as passenger - to one hundred horsepower, which are acquired through social protection authorities, the transport tax will not pay.Also tax-exempt commercial sea and river vessels, passenger and cargo (air, river and sea), which are owned by individual entrepreneurs, organizations on the right of operational management or economic management, if their main activity is freight or passenger transportation.

Not taxed harvesters and tractors of all brands, special vehicles (cattle trucks, milk tankers, for the transport of birds, to Deposit and transportation of mineral fertilizers, maintenance, veterinary care) that are registered on producers of agricultural products and are used for its production. Exempt from vehicle tax to all vehicles, which belong to the Executive branch of the Federal value, where provided by law equal to military or military service. The owners of vehicles reported stolen are exempt from tax if the theft documented. Not taxable aircraft and helicopters medical service and ambulance aircraft, ships registered in the international register, offshore floating and fixed platforms, mobile offshore drilling vessels.

example of filling of the Declaration for the transport tax

Changes in the Tax code

In 2017 introduced a new Declaration, and therefore it is very important to understand in what form it must be reported now. The sample of filling of the Declaration for the transport tax is in the illustrations to the article. However, many of the nuances of filling of this document to stop details. For companies: in 2017, no matter how much time is in the use of the car or other vehicle, the vehicle tax from this factor is now independent. It is therefore not subside in the country talk about the abolition of the transport tax, and legislation on this issue be submitted to the Duma permanent.

There are different variants of replacement, for example, with the increase in excise taxes. However, so far there are no preconditions to ensure that the abolition of the vehicle tax will happen. Some changes regarding tax are still made. They are primarily aimed at benefits. For example, owners of vehicles issued after 1 January 2013 (almost new), tax on this property was released, and regardless of how the cars were acquired.

Declaration

The Declaration itself was also changed, but so late that to report a new method will only for 2017, and the return for 2016 all issued on the old form. Need to fill in a cover sheet and two sections of the field. In the new Declaration, there were lines that specify the date of registration and deregistration of the vehicle and it takes into account changes in heavy-and the "Plato".

The Company report on payment of the transport tax once a year, by February 1 of each ensuing year. In the new version of the Declaration, the owners of vehicles will find a title page and two sections. In the ground - all relative to the amount of vehicle tax that is payable to the budget, the second - the actual calculation of this amount. There were five unfamiliar lines, and therefore to fill in carefully, because the usual numbering broken. For organizations that employed more than a hundred people, the Declaration may be submitted in electronic form.

Title page

The title of the Declaration should indicate the INN and KPP of the organization, number of adjustments, then, according to the Procedure (Annex 1), the code relating to a tax period to specify a reporting year, then the code of the tax Inspectorate, where the Declaration and the code of the place of its presentation, then the name of the organization the code of the classifier of economic activities by kind of economic activities, phone the organization and the number of pages of the tax Declaration, the number of attached worksheets copies of supporting documents.

At the Bottom - the date of completion, signature of the person certifying the completeness and accuracy of the information in the Declaration; the name, patronymic and surname of the head of the organization, his personal signature, stamp and date signed.

special car

First section

In the first section indicate: KBK transport tax, OKATO code (if less than eleven digits, the latter are filled with zeros), the amount of tax for the reporting year, the amount of advances for tax on a quarterly basis, the amount of tax to the budget, the amount of vehicle tax. If the organization in possession of a vehicle that was in different places, but under the authority of the same tax inspection, in the first section, indicators of lines lead separately on each code.

If the vehicle was registered at the place of division chief of the taxpayer, then the rcoad code of the Declaration specifies the location of the unit. Other explanations given in the letter of the FTS of the Russian Federation from 2012 (BS-4-11/16504).

money motor

Second section

The Second section you need to fill in each of the available vehicles. You should note that in this order there is a new entry. If the organization changed location (this also applies to representative offices of foreignorganizations), and the vehicle from the account was withdrawn during that tax period, the tax Declaration is sent in the body of the tax Inspectorate at the new location where the organization has registered his vehicle.

The Code for the type of vehicle you want in the row 030. You need to keep in mind that the type of vehicle is fundamental. For example, trucks and cars of the same power will have different tax rate.


Article in other languages:

AR: https://tostpost.com/ar/finance/2092-kind-of-vehicle-code-in-the-declaration-for-the-transport-tax.html

BE: https://tostpost.com/be/f-nansy/3680-vyglyad-transpartnaga-srodku-kod-u-deklaracy-pa-transpartnym-padatku.html

DE: https://tostpost.com/de/finanzen/3678-art-des-fahrzeugs-code-in-der-erkl-rung-zum-kraftfahrzeugsteuer.html

ES: https://tostpost.com/es/finanzas/3683-tipo-de-veh-culo-c-digo-de-la-declaraci-n-por-el-impuesto-de-transport.html

HI: https://tostpost.com/hi/finance/2092-kind-of-vehicle-code-in-the-declaration-for-the-transport-tax.html

JA: https://tostpost.com/ja/finance/2091-kind-of-vehicle-code-in-the-declaration-for-the-transport-tax.html

KK: https://tostpost.com/kk/arzhy/3681-k-l-k-ralyny-t-r-kod-boyynsha-deklaraciyada-k-l-k-saly-y.html

PL: https://tostpost.com/pl/finanse/3684-rodzaj-pojazdu-kod-w-deklaracji-dla-podatku-transportowego.html

PT: https://tostpost.com/pt/finan-as/3681-tipo-de-ve-culo-o-c-digo-da-declara-o-de-transporte-imposto-de.html

TR: https://tostpost.com/tr/maliye/3686-g-r-n-m-ara-kod-bildirgesi-ta-ma-vergisi.html

UK: https://tostpost.com/uk/f-nansi/3683-vid-transportnogo-zasobu-kod-u-deklarac-z-transportnogo-podatku.html

ZH: https://tostpost.com/zh/finance/2254-kind-of-vehicle-code-in-the-declaration-for-the-transport-tax.html






Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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