Road tax

In our high-speed time, the movement of people and goods is of particular importance. In private ownership is now a huge number of transport units. With citizens who have registered vehicles, a tax is levied - an individual, mandatory, non-refundable payment in the amount established by law.

Regulation of the transport tax

The road tax is intended for the maintenance of the wholeroad network. The payment of the transportation tax is regulated by Chapter 28 of the Russian Tax Code. The tax authority sends a notice on payment of the tax to the owner of the vehicle once a year by mail. While the vehicle is registered with the inspection, the owner pays annually a road tax or a transport tax. Tax authorities receive data on the vehicle and its owner from the traffic police. For individuals, the deadline for tax payment is set until December 1 of each year, which follows the expired period. The organizations are set a payment period until February 5, following the tax period.

Road tax (meaning transport) - regionalthe tax, the amount, the terms of payment of which, reporting forms, are established by state bodies called upon to fulfill the Constitution and laws of the Russian Federation. Regions of the Russian Federation represent the regions, republics, regions, autonomous regions, cities of federal significance, autonomous regions that are subjects of the federation. Transport tax comes at the place of registration of the taxpayer.

Moscow tax on transport

The road tax in Moscow is withheld on the basis ofTax Code of the Russian Federation, Chapter 28 and Law No. 33 of Moscow dated July 9, 2008. Taxpayers are organizations in Moscow and individuals who have registered vehicles. The law applies to individuals who are transferred vehicles for use on the basis of a power of attorney. Objects of taxation are registered vehicles.

The tax base

The tax base is determined by:

engine power for road transport in horsepower;

thrust jet engine air transport;

gross tonnage for non-self-propelled water transport in register tonnes

units of the vehicle.

The tax period is determined for a period of one year.

A free legal consultation is organized for residents of Moscow and the Moscow region.

According to Art.361 Tax Code, road tax rates depend on the engine power. Tax rates are regulated by regions by laws of the subjects of the Russian Federation. You can calculate the transportation tax yourself, based on the size of the tax rate and engine power according to the formula:

Estimated amount = amount of tax rate x capacity in LS

When calculating, you can use a special online calculator.

There is information that in 2012 tax rates on the transport tax will not increase.

A certain category of taxpayers enjoys tax benefits as one of the tools of tax policy, while economic and social goals are pursued.

If the registration or removal from the transport accountmeans occurs during the tax period, the tax is calculated taking into account the coefficient expressing the ratio of the number of full months when the vehicle was registered to the tax period expressed in calendar months.

The road tax interests a large part of the populationRussia. In the course of registration of tax documents, a large number of questions can arise among vehicle owners. Full information about taxes can be obtained through the Consultant Plus system, on special websites.