The deadline for payment of the transport tax and the deadline for submission of the tax return

Before considering the deadline for the payment of the transport tax, we learn that it is subject to taxation. In accordance with the laws of the Russian Federation, persons - legal and physical, on which certain types of vehicles are registered, must pay the above tax on the following vehicles:

- cars;

- buses;

- Motor scooters and motorcycles;

- other machines that move independently on caterpillar or pneumatic travel;

- helicopters and airplanes;

- motor boats, towed vessels, hydrocycles;

- sailing ships, yachts, boats;

- snowmobiles, snowmobiles, etc.

From payment, rowing boats, trolleybuses, locomotives, fishing vessels, milk carriers, animal carriers and other mechanisms used in the production of agricultural products are exempted. There is also a list of persons who are exempt from these fees.

The terms of payment of the transport tax can be found in the Tax Code (Chapter 28. Article 363), orders and orders (Order of the Tax Service of the Russian Federation No. B G-3-21 / 177, issued in April 2003). According to these documents, a completed calendar year is set as the tax period.

The charge is calculated taking into account the number of months in which the mechanism was registered for a particular owner. For example, if in the current year the car was registered for an individual within 2 months, the tax will be charged at a rate of 2/12. For citizens, the tax is calculated by tax departments on the basis of data received from the structures that carry out the state registration of vehicles. The deadline for the payment of transport tax for the past year for this category can be determined for different dates for different regions, but not earlier than November 1 of the year following the reporting year (according to Article 363 of the Tax Code).

Legal entities charge this fee themselves. The tax period is again recognized as the calendar year. However, in a number of regions, organizations pay tax in advance. For these purposes, the year is divided into four quarters, which are designated as the reporting period. And the fee payable for the year is divided into four parts. The deadline for the payment of transport tax for the previous period should be made before the end of the month following the end of the corresponding quarter.

Based on the results of the calendar year, the organization submits a declaration on this tax in the form number 1152004 (on CPV). In different regions, where the transport tax is paid , the deadline for submitting the declaration at the moment is set unified - until February 1. The declaration indicates the amount of tax that the company has calculated, the amount of paid quarterly payments, as well as an indication of the amount of money that is subject to surcharge or return from the budget. The deadline for the payment of the transport tax, as well as its order, may vary for individual regions; therefore, it is necessary to look at the legislation of the area in which the location of the vehicle belonging to you is determined.