Tax on the car is a regional tax that forms the base of revenues in the regional budget. Paid tax on the car taxpayer in the place where his vehicle is registered. The terms and procedure for paying taxes are prescribed in the tax code of the Russian Federation.
In this way, tax on the car pay such taxpayers whoVehicles registered in the Russian Legislation are recognized as objects of taxation. Also, the owner of the car must file a notice with the tax authority at his place of residence, which states:
- the owner of the vehicle to which the vehicle was registered;
- the vehicle itself;
- another person (if any), to which the power of attorney for the right to use the vehicle was effected;
- the power of attorney and the rights to it in respect of the car;
- Notarization.
In addition, the notification must containdata about when the car was purchased and when the car was handed over to the current owner. To the notification it will be necessary to attach documents confirming the date of ownership and purchase of the vehicle, and also a power of attorney.
Not all vehicles are taxed, car tax pay those taxpayers who havethe following vehicles: buses, self-propelled vehicles, helicopters, airplanes, yachts, motor ships, boats, sailing ships, snowmobiles, snowmobiles, cars, motor scooters, motorcycles, jet skis, motor boats, non-self-propelled vessels, and other air and water vehicles, which are registered in accordance with the procedure established by law.
Transport taxes may not be imposed on certain types of transport, for example, cars for disabled people. In such machines that have an engine, a car tax is levied on each horsepower.
The tax rate can be different, it is established by the legislative bodies of the subjects of the Russian Federation.
Many car owners often ask if there is a sales tax, on this account there are several options.If the owner of the vehicle is to sell his car or other means of transportation, he needs to know that from the car sold it will be necessary to pay the 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 sales tax in the amount of 13 thousand rubles.You can certainly not pay tax and do not file declarations, but it will be illegal. But there are a few cases that can help not to pay tax when selling a car. Each article of the tax code has its own nuances. So, in Article 220.1 there are some conditions that allow to avoid paying taxes on legal grounds:
- the vehicle must be owned by the owner for at least 3 years;
- the cost of selling the car should be lower than the purchase price;
- The cost of selling a vehicle should not exceed 250 thousand rubles.
If one or two of these conditions are met, then it is entirely possible not to be liable to the state.
Many owners of vehicles practicallydo not know anything about the transport tax. And in fact to pay the tax to the car it is necessary every year, and the sum of the tax varies every year. In addition, if the owner has not paid the tax in the prescribed time, he is penalized, which amounts to 20% of the principal debt, as well as fine penalties, which are charged on a daily basis in the amount of 1/300 of the refinanced rate. Thus, in order to avoid such trouble, it is necessary to pay all taxes on time.
