car tax is a regional tax, which forms the basis of income in the regional budget. paid tax on the car taxpayer at the place where his vehicle is registered.Terms and procedure for payment of the tax prescribed in the Tax Code.
Thus, tax on car pay those taxpayers who have registered in the Russian legislation vehicles, recognized the objects of taxation.Also, a car owner must submit a notification to the tax authority at his place of residence, which reads:
- owner of the car, which was carried out on the vehicle registration;
- the vehicle itself;
- the other person (if any), which was carried out on the power of attorney for the right to use the vehicle;
- itself a power of attorney and the right to respect for her in the car;
- notarization.
Besides the notice must contain data about when the machine was purchased and when the car was transferred to the current owner.The notification will be required to attach documents confirming the ownership and date of purchase of the vehicle, but also the power of attorney.
Not all vehicles are subjected to tax, tax on cars pay those taxpayers who have in their property following vehicles: buses, self-propelled vehicles, helicopters, airplanes, boats, ships, boats, sailboats, snowmobile, snowmobiles, cars, motor scooters, motorcycles, jet skis, boats, self-propelled ships and other air and water vehicles, which are registered in accordance with the law.
vehicle tax may not be subject to certain modes of transport, such as vehicles for the disabled.In these machines, which are the engine of the car tax levied on every horsepower.
The tax rate may be different, it set the legislative bodies of subjects of the Russian Federation.
Many car owners often ask, there tax when selling the machine , at this point there are several options.If the vehicle owner will sell your car or other vehicle, it would need to know what the car sold will need to pay a tax to the state at a rate of 13%.For example, if the vehicle was sold for 100 thousand rubles, the former owner will have to pay tax on the sale of machines of 13 thousand rubles.You can of course do not pay tax and file returns, but it will be illegal.But there are some cases that can not help to pay tax on the sale of cars.Each article of the tax code has its own nuances.Thus, article 220.1, there are some conditions that avoid the payment of tax on legal grounds:
- the vehicle must be the property owner is not less than 3 years;
- sale price of a vehicle must be below the purchase price;
- sale price of the vehicle must not exceed 250 thousand rubles.
If one or two of these conditions are met, it is possible not to be beholden to the state.
Many vehicle owners practically know nothing about the transport tax.But to pay tax on the car falls each year, and every year the amount of the tax changes.In addition, if the owner fails to pay tax within the prescribed period, but has imposed penalties that reach 20% of the principal amount as well as penalty interest, which is calculated daily at a rate of 1/300 refinance rates.So, to avoid such trouble, you need time to pay all taxes.