Transport tax rates in the Saratov region. Transport tax rates in the Saratov region Procedure and terms for payment of transport tax in the Saratov region

The main purpose of the transport tax is to compensate for the harm that transport brings to roads and the environment. This tax is regulated not only by the provisions of Chapter 28 of the Tax Code of the Russian Federation, but also by regional regulations. The amount of tax rates, benefits, the procedure and deadline for paying taxes, etc. depend on the decisions taken by local legislators.

What affects the amount of tax, and what will be the transport tax rate by region in 2018 for motorists, we will describe further.

What determines the transport tax rates

The base rates of the transport tax are contained in art. 361 of the Tax Code of the Russian Federation. Local authorities have the right to increase or decrease them by their laws, but not more than 10 times. Regional tax rates may be differentiated, that is, their size may depend on the emission class or on the "age" of the car.

The tax rate on a car depends on the power of its engine. The rate is set in rubles for each horsepower. For example, if a rate of 2.5 rubles is applied to a car with an engine power of 100 horsepower, the car owner will have to pay 2,500 rubles. (100 hp x 2.5 rubles).

For expensive cars with an average cost of 3 million rubles. increasing coefficients are applied to the transport tax rate, taking into account the year of their issue (clause 2, article 362 of the Tax Code of the Russian Federation). The list of such cars is posted on the website of the Ministry of Industry and Trade of the Russian Federation until March 1 of the current tax period.

In addition, if the car was bought or sold during the tax period, that is, it belonged to the owner for less than a full year, in addition to the vehicle tax rate, a special coefficient of vehicle ownership is applied, which is the ratio of the number of months of ownership to the number of months in the period. For example, if a car was sold on October 5th after being owned for 9 full months of the year, then a factor of 0.750 (9 months : 12 months) should be applied.

If the region has not established its own tax rates for transport tax, the main tariffs established by the Tax Code of the Russian Federation are applied.

For individuals, individual entrepreneurs and organizations, the tax rates do not differ, because. the tax base is the characteristics of the vehicle itself. Only organizations should determine the amount of tax on their own, and individuals and individual entrepreneurs receive a receipt from the Federal Tax Service Inspectorate with an already calculated amount payable.

Transport tax 2018: rates in the regions of the Russian Federation

Today, almost all subjects of the Russian Federation have their own legislation on transport tax. Regions have the right to establish higher rates, and can also make annual changes to the laws on transport tax, changing the amount of tax rates for transport tax in the direction of increase or decrease, taking into account the restrictions established by tax legislation. The same applies to changes in benefits, the procedure and terms of payment, etc.

At the federal level, in 2018, the changes will affect multiplying factors for expensive cars (Law No. 335-FZ of November 27, 2017). In the new year, the coefficients for vehicles worth from 3 to 5 million rubles will be reduced to 1.1, with the year of issue of which no more than 3 years have passed (clause 2 of article 362 of the Tax Code of the Russian Federation).

The new transport tax rates in 2018 will not be everywhere. In a number of regions, they will remain at the level of 2017, and in some regions they will grow only for certain categories of transport. For example, in the Astrakhan Region, the Regional Duma decided to increase the transport tax rate for 2018 for motorcycles and scooters with an engine power of 35 hp or more, buses and trucks with an engine power of 200 hp or more, and cars this the increase did not affect (Law of the Astrakhan region dated July 13, 2017 No. 38/2017-OZ).

The transport tax burden remains the most significant (from 20 rubles per 1 hp of cars) for car owners of St. Petersburg, the republics of Bashkortostan, Mari El, Tatarstan, Tambov, Nizhny Novgorod, Vladimir, Vologda, Voronezh, Kirov regions, Perm Territory .

Relatively low tax rates for the 2018 transport tax will remain in Ingushetia, Sakha-Yakutia, Magadan Oblast, Trans-Baikal Territory, Crimea and Chukotka.

Table of transport tax rates by region

For clarity, we have compiled an up-to-date table of rates for all subjects of the Russian Federation. It contains all currently known tax rates for transport tax for cars and trucks, which will be applied by the Russian regions in 2018.

Article 361 The Tax Code of the Russian Federation provides that transport tax rates are established by the laws of the constituent entities of the Russian Federation and can be increased (decreased) in comparison with the rates provided for inparagraph 1 of the said article Tax Code of the Russian Federation, but not more than ten times.

The specified limitation on the amount of reduction in tax rates does not apply to cars with an engine power of up to 150 hp. inclusive.

(Art. 2 H Law of the Saratov region dated November 25, 2002 N 109-ZSO

(as amended on 08.11.2017))

The procedure, rates and deadlines for paying transport tax in the Saratov Region for 2018-2019 are established by the Law of the Saratov Region dated November 25, 2002 No. 109-ZSO “On the introduction of a transport tax on the territory of the Saratov Region” (as amended in 2019). It applies to all cities in the region. The administrative center is Saratov. Large cities and towns of the region: Engels, Balakovo, Balashov, Volsk, Pugachev, Rtishchevo, Privolzhsky, Marx, Petrovsk, Atkarsk, Krasnoarmeysk, Ershov, Novouzensk, Kalininsk, Krasny Kut, Khvalynsk, Stepnoe, Svetly, Arkadak.

The procedure and terms for paying transport tax in the Saratov region

Taxpayers-organizations during the tax period, advance tax payments are made, calculated after the end of each reporting period in the amount of one fourth of the product of the relevant tax base, tax rate and tax benefits. The reporting periods for tax for taxpayers-organizations are the first quarter, the second quarter, the third quarter. Vehicles are taxed regardless of whether they are in use or not.

Organizations pay and calculate the amount of tax and the amount of the advance tax payment on their own. Tax and advance tax payments are made by taxpayers to the budget at the location of vehicles.

During the tax period, taxpaying organizations pay advance tax payments no later than the 25th day of the month following the expired reporting period. That is, in 2019, organizations pay advance tax payments for the current period (at the rates established for 2019).

Upon the expiration of the tax period, organizations pay transport tax no later than March 1 of the year following the expired tax period. More details about order of tax payment by legal entities read the article at the link.

Deadline for payment of transport tax for legal entities in the Saratov region in 2019

• for the 1st quarter of 2019 - until April 25, 2019;
• for the 2nd quarter of 2019 (6 months) - until July 25, 2019;
• for the 3rd quarter of 2019 (9 months) - until October 25, 2019;
• for the 4th quarter and all of 2019 - March 01, 2020

For reference. Transport tax for 2018 is paid by organizations until March 01, 2019.

citizens pay transport tax on the basis of a tax notice sent by the tax authority.

Deadline for payment of transport tax by individuals

Since 2016, the deadline for paying tax on cars for individuals has changed - now the tax must be paid before December 01 (previously, the payment deadline was set until October 01).

Individuals must pay transport tax in accordance with the general procedure no later than December 1 of the year following the expired tax period. That is, the car tax for 2017 must be paid before December 1, 2018, for 2018 - before December 1, 2019., and for 2019 - until December 1, 2020. If December 01 is a non-working day, the due date is postponed to the next business day.

The deadline for paying transport tax on a car in the Saratov region in 2019 is until December 02, 2019. (tax paid for 2018)

Failure to pay the tax on time entails the accrual of penalties in accordance with applicable law.

Transport tax rates in the Saratov region

Tax rates for transport tax for 2015-2018 in the city of Saratov region are set depending on the engine power, jet engine thrust or gross tonnage of vehicles, vehicle category per one horsepower of the vehicle engine power, one kilogram of jet propulsion engine, one register ton of vehicle or vehicle unit in the following dimensions:

Note,when levying car tax apply increased vehicle tax rates for expensive cars worth more than three million rubles.

Attention: due to the fact that the final tax amount depends on the category and brand of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the power of the car by the tax rate (taking into account the increasing coefficients for expensive cars).

Transport tax benefits in the Saratov region

The legislation of the region establishes preferential categories of citizens and organizations that are exempt from paying tax or pay it in a smaller amount. Let's figure out who does not pay transport tax in the city of Saratov and the region.

From the payment of transport tax in Saratov are completely exempted the following categories of citizens and organizations:

• Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees, participants in the Great Patriotic War, veterans of military operations in accordance with the Federal Law "On Veterans";
• citizens exposed to radiation as a result of the liquidation of the Chernobyl disaster ( Chernobyl), as well as categories of citizens equated to them;
• disabled people of all categories(1, 2, 3 groups);

For the above categories, the benefit is provided only for one vehicle unit - a car or a motorcycle with an engine power of up to 150 hp. (up to 110.33 kW) inclusive.

The following are exempted from transport tax:

• parents (adoptive parents) in a large family in whose name a certificate of a large family is issued, or another parent (adoptive parent) of three or more children from among those indicated in the certificate of a large family, in respect of which this parent (adoptive parent) is not deprived of parental rights and is not limited in parental rights - are provided only in respect of one unit of a vehicle - a car or a bus, at the choice of an individual, and additionally in relation to a bus with an engine power of up to 200 hp. (up to 147.1 kW) inclusive for large families with seven or more minor children;
• citizens with whom the guardianship and guardianship authorities have concluded an agreement on a foster family who has taken up three or more orphans and children left without parental care - are provided only for one unit of a car or motorcycle and additionally for a bus with an engine power of up to 200 hp. (up to 147.1 kW) inclusive, for individuals recognized as taxpayers for this tax, with whom the guardianship and guardianship authorities have concluded an agreement on a foster family that has taken up seven or more orphans and children left without parental care.

The following organizations are exempt from paying tax:

• educational and production enterprises of the All-Russian Society of the Blind and the All-Russian Society of the Deaf (cancelled as of 2018);
• public organizations receiving state support from the regional budget (cancelled as of 2018);
• investor organizations.
• taxpayers who, in accordance with the legislation of the Russian Federation, have registered vehicles that are part of military-type automobile columns, and who have concluded a state contract for the implementation of mobilization training measures for the maintenance of military-type automobile columns (cancelled as of 2018);

For investor organizations, the privilege is granted to newly created investor organizations that have made capital investments in fixed assets located in the region in accordance with priority areas for the development of the regional economy in the amount of at least 50 million rubles, and in construction - in the amount of at least 650 million rubles, implementing an investment project involving the purchase of vehicles - within five tax periods from the date of reflection of the capital investments made in the balance sheet of the taxpayer organization.

For the purpose of applying this Law, the priority areas for the development of the regional economy are the following types of economic activity in accordance with the All-Russian Classifier of Economic Activities:

• agriculture, hunting and forestry;
• manufacturing industries;
• construction;
• transport and communication;
• health and social services;
• production and distribution of electricity, gas and water;
• mining.

To receive benefits, you must submit a written application to the tax authority indicating the details of the car, as well as documents confirming the benefits.

For example, for those with many children, as documents confirming the right to a benefit, an identity document (passport) is submitted, as well as a certificate of a large family, or birth certificates of three or more children whose parent (adoptive) is a taxpayer, and a certificate of a large family, issued in the name of another parent (adoptive parent), in which these children are indicated.

Old-age pensioners, single mothers do not have transport tax benefits in the Saratov region.

Prepared by "Personal rights.ru"

On the territory of the entire Russian Federation, funds are collected in a certain amount. Vehicle taxes are collected from each car owner.

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In this article, we will answer the following questions:

• what it is? Who is charged, where the funds are sent, how the rates are set;
• what is the payment procedure? Timing;
• table of rates for the Saratov region - how much do citizens pay? Let's analyze the main types of vehicles;
• how to calculate payments online? Let's talk about the relevant services;
• Are there incentives in the region to reduce the size? Nuances concerning pensioners.

About tax

Vehicle tax is set strictly at the regional level. Its size depends on the degree of damage to the roads available to the subject and the availability of a certain amount of budgetary funds.

The collected money from individuals and legal entities is directed to pay for repair and restoration work.

This includes roads, bridges, underground tunnels, fenders and other items necessary to maintain traffic. Part of the money goes to the salaries of traffic police officers and the renewal of their supplies.

A rate is set for each mode of transport. The amount of tax is determined by engine power (in horsepower). Each drug for a particular vehicle is taxed, has its own price - this is the rate.

The richer the region and the better its roads, the lower the tax and the more favorable conditions. The condition of the tracks in the Saratov region leaves much to be desired.

Despite the dissatisfaction of citizens, which lies in their opinion (what they pay for if the roads are destroyed), repair work in this region is going on more intensively compared to previous years.

If you take a closer look at the situation, then the budget costs are high:

• payments to workers;
• use of technology (maintenance, fuel);
• purchase of asphalt and other materials.

We have listed only the main expenses, but the regional authorities also have to spend money on side needs.

Each owner of the vehicle is obliged to pay the appropriate tax annually, and this does not depend on the form of use of transport: it drives or it is in the garage - it does not matter, the collection continues.

Citizens receive a payment document, which indicates their personal and vehicle details, the cost of collection and the state of debts.

Procedure and terms of payment

The relevant rules are spelled out in the Regional Law of the Saratov Region under number 109. The document was approved in 2002 and is constantly updated. It is reported here that individuals are required to pay vehicle tax until December 1, 2019.

Companies must pay the fee no later than March 1, 2019. Advance payments are due no later than the 25th of any month following the expired period (April 25, July 25 and October 25, 2019).

Failure to pay tax is punishable by interest.

Rates

We will give official information relevant for 2019. In the table, where there are ranges (from and to), numbers are presented inclusive. Example: from 100 (on) to 200 (similar).

Passenger cars, age up to 3 years:

Same, more than 3 years:

Scooters and motorcycles (age not taken into account):

Buses (age not taken into account):

Boats, motorboats, etc.:

Jet skis:

Other transport. Attention, the rate is charged for each drug:

The calculation of the tax cost is made according to the formula:

H = PCS x 1 HP

This is how the total annual payment is calculated. H is the fee, NPC is the number of horsepower in the engine, 1 HP is the rate.

If a person has used the car for less than a year, then the tax is calculated as follows:

H = NPV x 1 HP x months / year

For legal entities

Both individuals and legal entities pay the same fees. The peculiarity lies in the calculations. Ordinary citizens do not need to make calculations, with the exception of data verification.

For them, this procedure is required to be carried out by employees of the Federal Tax Service of Russia. Legal entities, unlike the former, calculate the amount of tax on their own for each vehicle they own.

Tax calculator online

Modern citizens who have access to the use of the Internet can do without formulas. There are many electronic services designed to calculate pensions, taxes and other payments. This includes fees for using the vehicle. One of them is calcsoft ru.

Procedure:

• visit the site. No registration required.;
• click on the "tax calculators" tab;
• now select the link with the name: "Transport tax";
• put the year, indicate the region (they are arranged in alphabetical order) - Saratov;
• choose the type of transport and engine power;
• the "Calculate period" option allows you to get the result for owners who use the car for less than a year.

The main advantage of the calculator is the ability to set power units. You can count in terms of both kilowatts and horsepower.

Privileges

• Heroes of the USSR and the Russian Federation;
• holders of the Order of Glory of any degree;
• liquidators of Chernobyl them. IN AND. Lenin and other persons affected by radiation exposure;
• participants in the Second World War;
• all disabled people;
• large families, adoptive parents without restrictions;
• caregivers of three or more orphans;
• and other persons.

These citizens are provided with 100% in relation to one unit of a passenger car or a motorcycle (motor scooter). Some of them - on buses (up to 200 HP).

Companies and organizations:

• investors who have invested at least 50 million rubles in the development of the regional economy or more than 650 million in construction;
• enterprises falling under regional support programs;
• military columns.

To receive benefits, a person must apply to the nearest branch of the Federal Tax Service with an application, passport and driver's license.

For pensioners

In many regions of the Russian Federation, the authorities establish privileges for single mothers and pensioners or for the loss of a breadwinner. The relevant persons in the Saratov region do not have any benefits in this regard.

Indeed, transport tax rates in the Saratov region in 2019 are not too high, but a fairly large part of pensioners in this region are in poverty. Officials said that as soon as the roads in the subject are completely repaired, the amount of fees will decrease.

The President of the Russian Federation gave a clear order regarding roads, so the authorities will have to invest decent amounts of money in development.