Transport tax in 2020

In 2020, the transport tax was not canceled. In 2019, 2 new Federal laws were adopted, which introduced 4 changes to the existing system. They will affect both legal entities and individuals, and in general are aimed at simplifying the taxation procedure.

Cancellation of declarations

Car owners will have to submit their latest return to the Federal Tax Service Inspectorate for 2019. When the new reporting period ends, representatives of the tax service will already independently calculate the transport tax for 2020 in accordance with sub. "B" p. 16, p. 17 Art. 1, paragraph 3 of article 3 of Federal Law No. 63-FZ (new paragraphs 4-7 of Article 363, the removal of Article 363.1 of the declaration).

For the preparation of declarations, information from Rosreestr will be used. They will be sent to individuals and legal entities through e-mails and notifications in the personal account of the taxpayer. If electronic delivery methods are not available, the declaration will be sent by registered mail to the registration address. She must include the following data:

1. The name of the vehicle.
2. Rate and tax base.
3. Indication of the reporting period.
4. Amount to transfer.

It will be necessary to pay the transport tax for 2020 and subsequent years no later than March of the year following the reporting year. The tax must be paid within a month after the end of the reporting period.

If the company does not agree with the amount of tax, then it is possible within 10 calendar days after receipt of the notification to send the appropriate clarification to the Federal Tax Service. Then, the tax service will have 30 working days to make a decision and another 10 days to send a new notification with the result of the consideration and the amount payable.

Preferential treatment

From January 1, 2020, enterprises and individual entrepreneurs are required to provide an application in order to receive benefits in accordance with amended paragraph 3 of Art. 361.1 of the Tax Code of the Russian Federation, established by sub. “A” p. 15 art. 1 of Federal Law No. 63-FZ. The Federal Tax Service has also approved the application form by order of July 25, 2019 No. MMV-7-21 / 377.

Confirmation of eligibility is not required. The Federal Tax Service requests the necessary documents through an interdepartmental communication.

The issue of applying the benefits is now considered 30 working days. After this, the FTS is required to provide an answer. The letter should include 3 mandatory points:

1. Grounds for granting benefits or denial.
2. Objects of taxation.
3. The period of the benefit or the date on which it is no longer due.

If representatives of the Federal Tax Service do not have time to prepare the documentation, then they can extend the processing of the application for another 30 business days. This is the maximum period by which a taxpayer must receive a notification of the provision of benefits or refusal. On the other hand, thanks to the introduction of the Federal Law of September 29, 2019 No. 325-ФЗ for individuals, this procedure was simplified. Now, taxpayers of the Russian Federation are not required to submit an application and a package of evidence to the Federal Tax Service. The tax service must carry out all the procedures on its own, having received the necessary data through an interdepartmental communication from the FIU, Social Security and the traffic police.

Tax on stolen cars

Earlier, the owners of a stolen vehicle had to annually receive a fact of confirmation from the Ministry of Internal Affairs in order to be exempt from tax. However, every year the benefit had to be confirmed with a certificate that the search was ongoing. If the investigation was terminated, then the car owner had 2 options:

1. Pay transport tax.
2. Remove the car from the register.

In accordance with Federal Law No. 63-FZ, the fact of theft is now confirmed by a document of the Ministry of Internal Affairs or automatically through interdepartmental communication. The owner may not pay tax up to a month of the actual return of the vehicle, which the Ministry of Internal Affairs will notify the Federal Tax Service on its own.

Motor boat tax

From January 1, 2020, the transport tax for the reporting period of 2019 will need to be paid on motor boats. This change is made by Sub. “A” p. 14 art. 1 of the Law of 04.15.2019 No. 63-FZ in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation. It will not affect the owners of rowing boats and vessels equipped with an engine with a capacity of less than 5 horsepower.

There is another accounting criterion - the weight of the vehicle. It should not exceed 200 kg when equipped with a maximum engine power. Otherwise, the tax must be paid.

On the other hand, in accordance with Federal Law of September 29, 2019 No. 325-FZ, tax is no longer levied on registered watercraft and aircraft of persons participating in the special administrative district of the Kaliningrad Region and Primorsky Territory.

Bets

Recent news does not portend rate changes in the near future. In 2020, tax is still charged in accordance with article 361 of the Tax Code. It contains the basic rates:

But everywhere, instead of them, regional ones are applied, and the final amount payable by the taxpayer is calculated after multiplying by the number of horsepower, the coefficient of the cost of the car in accordance with the changes from 2014.

You can clarify the size of the regional rate and the applied ratios through the website of the Federal Tax Service. To do this:

1. Under the heading “Services and public services”, find the section “Reference information on property tax rates and benefits”.
2. Indicate the reporting period, region and tax type in the appropriate fields.
3. In the displayed table, click on the "Details" hyperlink

The system displays a tab with information about regional transport tax rates. There you can read about federal and regional benefits available to taxpayers in 2020, and monitor all changes in the future.

Read also:

• Tax on self-employed citizens in the Russian Federation in 2020
• Income tax in 2020 in Russia
• Tariffs for electricity in 2020

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