Before considering the deadline for payment of vehicle tax, we learn that is subject to taxation.In accordance with the laws of the Russian Federation entities - legal entities and individuals, which account certain vehicles are required to pay tax on the above following TC:
- cars;
- buses;
- scooters and motorcycles;
- other machines moving independently tracked or pneumatic course;
- helicopters and airplanes;
- boats, towed vessels watercraft;
- sailing ships, yachts, boats;
- snowmobile, snowmobiles, etc..
exempt from the payment of rowing boats, trolleys, engines, fishing vessels, milk floats, Cattle and other mechanisms used in the production of agricultural products.Also provided is a list of persons who are exempt from these fees.
Terms of payment of vehicle tax can be found in the Tax Code (Chapter 28 Section 363), instructions and orders (Order of the Tax Service of the Russian Federation № BG-3-21 / 177, released in April 2003).According to these documents, as the tax period set completed calendar year.
Charge collection is made taking into account the number of months in which the mechanism has been registered to a particular owner.For example, if this year the car was registered to a natural person in the course of 2 months, the tax assessment will be produced by a factor of 2 \ 12.For the citizens of the tax calculated by the tax departments based on the data received from the institutions engaged in the state registration of vehicles.The deadline for payment of vehicle tax in the past year for this category can be defined on different dates for different regions, but not before 1 November of the year, going for accounting (in accordance with Article 363 of the Tax Code).
Legal persons shall charge the fee themselves.The tax period again a calendar year.However, in some regions, the organization shall pay tax in Advance order.To this end, the year is divided into four quarters, which are designated as the reporting period.And fees payable for the year is divided into four parts.The deadline for payment of vehicle tax for the previous period should be implemented before the end of the month following the end of the quarter.
As a result of the calendar year, the organization shall submit the declaration on this tax in the form number 1,152,004 (KND).In different regions, which pay the transport tax declaration deadline currently set single - until February 1.The declaration specifies the amount of tax which the company has to calculate, the amount paid by quarterly installments, as well as an indication of the amount of funds to be additional payment or refund from the budget.The deadline for payment of vehicle tax, as well as its order may vary for different regions, so you need to watch the legislation of the area in which the determined location of the vehicle belongs to you.
