Is it possible to reduce the transport tax by the amounts paid under Plato.

The current legal regulation obliges all taxpayers to pay taxes on time and submit tax returns. This fully applies to transport tax.

At the end of 2019, some legislative changes were made, which approved a new form of transport tax declaration. Moreover, this sample must be used by taxpayers when preparing a report for 2019, which must be submitted before 02/01/2018). But Federal Tax Service employees also note that in some cases this form can be used when presenting a report for 2019.

The new sample for filling out a transport tax return for 2019 has a number of features, which are presented below.

Legal provisions

The main legal act regulating this area of ​​legal relations is the Tax Code of the Russian Federation. And the sample for filling out a transport tax return was approved by the relevant order of the Federal Tax Service dated December 5, 2016.

This order approved:

• declaration form;
• format for its provision in electronic form;
• the procedure for filling it out.

After the adoption of this regulatory legal act, the order of the Federal Tax Service dated February 20, 2102, which adopted the previous form of transport tax declaration, lost its legal force.

According to this order, it comes into force after the expiration of 2 months from the date of its adoption and is subject to application for the tax period of the current year.

What has changed significantly

5 new lines have been added to the new sample for filling out a transport tax return. Because of this, some changes have been made to the line numbers. For example, lines 070 and 080 are filled in to reflect the date of registration and deregistration of the vehicle. It is these dates that determine who exactly must pay the transport tax: the seller or the buyer.

Sample of filling out a transport tax return:

Main details

Below are the main details of designing and filling out the transport tax declaration form for 2019.

Line order

The form of this document consists of a title page and 2 main sections. The title page must indicate the company's details. In this case, special attention should be paid to. When filling out a new form, you must indicate a new code according to OK029-2014.

The title page should be completed at the very beginning, and the second section is recommended to be completed before entering the data in the first section. A company may own several vehicles and, accordingly, draw up a separate section 2 for each of them. In line 020 you need to put the OKTMO code, according to which the company pays tax.

You also need to fill out:

• vehicle code (for example, code 510 00 is filled in for a passenger vehicle, and 520 01 for a truck);
• vehicle data indicated in the vehicle registration certificate (make, VIN, etc.);
• the date of registration of the car, as well as the day it was deregistered;
• tax base, mainly for many vehicles, this is the engine power;
• the period of use of the vehicle from the moment of its production;
• the number of months of use of the vehicle during the reporting period;
• the size of the taxpayer's share of ownership of the vehicle;
• tax rate and tax amount;
• information about the benefits provided to the taxpayer;
• information about tax deductions if data on a heavy-duty vehicle is filled in, etc.

The first section must be completed at the very end. It must indicate the amount of tax and advance payments. It is necessary to calculate the tax amount according to the results of the reporting period. This data must be entered in line 030. If the calculation results result in a negative value for the surcharge, then the data must be filled in in line 040.

Sequence of actions

The completed transport tax declaration form must meet certain requirements established by the tax service of the Russian Federation. All amounts must be indicated in rubles, while up to 50 kopecks do not need to be taken into account, and more than 50 kopecks are considered per ruble.

Correctors and similar substances must not be used when filling out the declaration. If an error was made, then the form must be filled out again. The declaration must be printed on one side of paper. When filling out the form, black, purple or blue ink can be used.

If one of the lines should not be filled in, a dash is placed in it. All characters must be in capital letters. Filling font: Courier New 16 – 18 point.

Who is responsible

The current legal regulation states that only enterprises must pay transport tax. In this case, the vehicle must belong to the company by right of ownership, i.e. be on the company's balance sheet.

In practice, there are cases when a company does not have its own vehicles. And in this case, many people have a question whether it is necessary to fill out a declaration. This type of tax is regional; accordingly, its amount is established by the constituent entity of the Russian Federation. But basic laws are still adopted at the federal level.

The Tax Code states that those enterprises that own a vehicle must fill out a declaration. Accordingly, if the company does not have its own cars, then in this case the declaration is not filled out and is submitted to the tax service.

You also need to know that the declaration should be submitted in cases where the vehicle is recognized as an object of taxation. If the company fails to fulfill the obligation to submit a transport tax return, the company may be held liable.

The declaration must be submitted at the place of registration of the company. In this case, you need to indicate which was assigned to this enterprise. If the vehicle is operated by a separate division of the enterprise, then in this case it is necessary to indicate the checkpoint of the division.

A visual example of filling out a transport tax return for 2019

Each enterprise has a company that deals with tax issues, including filling out declarations. The sample for filling out a transport tax return has recently been changed, and for many specialists some unclear points remain. That is why, before filling out this document, it is advisable to view an example of its design.

A completed version of the form can be found on various Internet portals dedicated to accounting issues, as well as in reference and legal systems.

Fines for violations

The transport tax return must be completed and submitted within the time limits provided for by the current tax legislation. Failure to fulfill this obligation may become the basis for bringing the offender to justice.

Even a few days of delay can result in a serious fine, the minimum amount of which is 1000 rubles. In this case, the amount of the imposed fine depends on the amount of transport tax that must be paid for the reporting period. The penalty percentage is 30% of the calculated tax amount.

In addition, other measures may also be applied to the offender, including:

• closing his current account;
• bringing the manager to administrative responsibility, etc.

Of course, the law states that fines can only be applied on the basis of an appropriate decision of the tax inspector, which must be sent to the enterprise. Moreover, such a decision can be made within 6 months from the date of discovery of the fact of the offense. If this deadline is missed, the company cannot be held liable.

From the above it follows that a new sample for filling out the transport tax return for 2019 was recently adopted. When filing returns for the current year, business accountants must use this document. It introduced certain changes that concern both vehicle data and the rules and procedure for calculating the amount of tax for the reporting period.

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:

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 a transport tax return. 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 objects: 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).

The main change in transport tax in 2017 is a new declaration. New lines appeared in it. The form can be used for the 2016 report.

What has changed in the transport tax return in 2017

The Federal Tax Service has published a new transport tax declaration form (Federal Tax Service order No. ММВ-7-21/668 dated December 5, 2016).
Now owners of heavy trucks who pay the toll will indicate its amount in line 290 “Tax deduction amount (in rubles).” And in line 280 - the code assigned to this deduction is 40200.
There are other new lines in Section 2:
070 - date of registration of the vehicle;
080 - registration termination date;
130 - year of manufacture.

Section 2 of the new transport declaration

The new form must be used starting with the 2017 report. You can report for 2016 using the old form, but it is more convenient for owners of heavy trucks to use the new form. The fact is that the owners of such cars transfer payments to the Platon system. They have the right to reduce the annual amount of transport tax by the amount of payments transferred for the expired tax period. This fee can only be reflected in a declaration, the form of which was approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.

Based on the results of 2016, Alpha calculated the amount of transport tax for the KamAZ-6460 vehicle for the year - 23,200 rubles. (400 hp × 58 rub./hp). The payment for compensation for damage to roads transferred by the organization for this car in 2016 is 15,200 rubles. For the first quarter, Alpha transferred to the budget an advance payment of transport tax for this car in the amount of 5,800 rubles.

Taking into account payments to the Platon system, the amount of transport tax for 2016 was:

RUB 23,200 - 15,200 rub. = 8000 rub.

The new transport tax declaration was approved in December 2016 (Appendix No. 1 to the Order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/668@). It must be applied by all taxpayers, starting with reporting for 2017 (clause 3 of the Order of the Federal Tax Service of December 5, 2016 N ММВ-7-21/668@). However, as the Federal Tax Service explained, at their discretion, organizations and individual entrepreneurs can use the new transport tax declaration form for 2016. This is due to the changes that were made to the form.

Transport tax return for 2017: what has changed

One of the main changes in the declaration is the possibility of reflecting in it a tax benefit and/or deduction for owners of heavy trucks with a maximum weight of over 12 tons who make payments to. To do this, in section 2, line 280, indicate the deduction code 40200, and in line 290 - the deduction amount (clauses 5.26, 5.27 of Appendix No. 3 to the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@).

It was because of this amendment that taxpayers were allowed to use the new transport tax return for 2016, that is, in advance (Letter of the Federal Tax Service dated December 29, 2016 N PA-4-21/25455@). Indeed, during 2016, the majority of owners of such trucks had already made “Platonov” payments, but there was nowhere to indicate them in the old declaration form.

In addition, in Section 2, new lines 070 and 080 have appeared, where the date of registration of the vehicle and the date of termination of registration are indicated respectively (clauses 5.7, 5.8 of Appendix No. 3 to the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668@ ). Using this information, tax authorities will always be able to check whether the taxpayer took into account the “15th” rule when determining the tax amount and whether he correctly calculated the number of full months of vehicle ownership (clause 3 of Article 362 of the Tax Code of the Russian Federation).

Also in the section, line 130 has been updated, which now reflects the year of manufacture of the car (clause 5.13 of Appendix No. 3 to the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@).

Filling out a declaration if there are several cars

If a taxpayer has several vehicles, the location of which is one subject of the Russian Federation, then for them (under certain conditions) it is possible to indicate the total amount of tax in the declaration in agreement with the tax authority of the region. But now it has been clarified that the “approval” of the tax authorities must be obtained before the onset of the tax period for which the declaration is being submitted (clause 5.1 of Appendix No. 3 to the Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@).

In conclusion, we note that the updated 2017 transport tax return is not certified by a stamp. There is no “MP” mark on the title page of the new form.

The new form of tax return for transport tax 2017 was approved by order of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ММВ-7-21/668

A transport tax declaration must be submitted by legal entities whose property includes land, water or air vehicles that are subject to this tax (Article 358 of the Tax Code of the Russian Federation). The declaration for 2017 is submitted using a new form. What kind of form this is, when and how to submit it, we will tell you in today’s article.

New form of transport tax declaration 2017

The new form of tax return for transport tax was approved by order of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ММВ-7-21/668. The declaration form can be found in Appendix No. 1 to this order. The form must be used starting with the reporting campaign based on the results of 2017. However, during 2017, taxpayers could use the new form, for example, to apply benefits for heavy vehicles, for which in 2016 a fee was charged according to the PLATO system.

The new transport declaration form consists of a title page and two sections. One section is devoted to the amounts of tax to be paid, the second - tax calculations for each vehicle registered with a legal entity.

According to the provisions of the law, the transport tax declaration is drawn up based on the results of the tax period. For this type of tax, this is the calendar year. Instructions for filling out the form, as well as the codes that need to be used when generating the declaration, are given in Appendix No. 3 to the above order of the tax authorities.

Let's briefly talk about some of the differences in the new transport declaration for 2017. For companies that have heavy trucks registered, the new form provides the opportunity to indicate a tax benefit or deduction due from the maximum permitted weight of a vehicle over 12 tons for vehicles registered in the registry of the PLATO system.

To take the benefit into account when calculating the tax, the amount paid should be entered on line 290 of Section 2 of the declaration. The deduction is entered in line 280 of the same section and has the code designation - 40200.

In addition, several new lines appeared in Section 2 of the new declaration. The data for them is taken from the vehicle registration documents. These are the lines:

• line 070 - vehicle registration date;
• line 080 - date of termination of vehicle registration (deregistration);
• line 130 - year of manufacture of the vehicle.

The new transport declaration form makes it possible to reflect the total tax amount for all vehicles of the company that are located and registered in one subject of the country. In this case, a condition must be met - the entire amount of transport tax is transferred to the regional budget. To obtain such a right, you must obtain approval from the regional tax authority before the start of the new tax period (calendar year).

In addition, in the updated form of the declaration for transport, it is no longer necessary to put a round seal of the organization.

The procedure for submitting a transport tax return 2017 to the Tax Office

It is worth recalling that the transport declaration is submitted at the location of the vehicle. So, if a company has branches as separate divisions, and they have transport on their balance sheet, then a declaration for the branch’s transport must be submitted to the INFS at the place of registration of the division.

The transport tax return for 2017 can be sent to the tax authorities by registered mail with a list of attachments, it can be brought in person or transferred through an authorized person, or it can be sent electronically via TKS.

The most convenient, simple and safe way to send a transport tax return to the Federal Tax Service via the Internet is to use the capabilities of Bukhsoft cloud accounting.

Companies with more than 100 employees report exclusively electronically (Clause 3, Article 80 of the Tax Code of the Russian Federation).

The date of dispatch and transfer of the declaration is the day of its submission to the Tax Inspectorate. When sending a paper form by mail, you need to take this factor into account and take care of sending the reports in advance; it is better to take 3-5 working days before the deadline for submitting information.

And the deadline for submitting a transport tax return, both in paper and electronic form, has not changed - until February 1 of the year following the previous tax period.

Thus, the transport tax return for 2017 must be submitted to the Federal Tax Service no later than February 1, 2018.

It is worth noting that there are no quarterly declarations for transport tax, however, regional authorities have the right to establish reporting periods for making advance payments for this type of tax. The dates for making advance payments are different in different regions; you can check them with the tax authority at your place of registration or on the website of the Federal Tax Service of the Russian Federation in the section “Reference information on rates and benefits for property taxes.”