The transport tax has not yet been abolished in all regions of our country, millions of vehicle owners have to pay it, and first calculate it. Fortunately, the main difficulty here comes down to getting the correct input data.
It is necessary
Vehicle tax return form, documents for your vehicle, regional tax rate, calculator
Instructions
Step 1
First, remember how many vehicles you have and where they are. The calculation of the tax amount is made for each vehicle separately, and if you have them scattered across several municipalities, then you will have to fill out as many sheets of Section 2 of the declaration as the municipalities participate in the game. And if they also belong to the jurisdiction of different tax authorities, then several declarations.
Step 2
To calculate the tax amount, you need the tax base, which is the horsepower of the vehicle's engine. This is when it comes to the most popular case, that is, ground vehicles with an engine. If you are a happy owner of an air transport with a jet engine, the tax base is the passport static thrust of a jet engine at takeoff mode in terrestrial conditions in kilograms of force. For non-self-propelled watercraft, the designated base is the gross tonnage in gross tonnage. Well, for vehicles that are not separately registered in the Tax Code, the tax base will be one piece.
Step 3
If your region has differentiated tax rates taking into account the useful life of vehicles, then in the declaration you must indicate the number of years that have passed since the year of manufacture of the vehicle. It is determined as of January 1 of the current year in calendar years starting from the year following the year of manufacture of the vehicle.
Step 4
Open the law in your area that sets vehicle tax rates based on vehicle characteristics and find your case there.
Step 5
If your vehicle is with you during not the entire reporting period for which you pay tax, then to determine the tax rate you will need a coefficient, defined as the ratio of the number of full months during which this vehicle was registered to you, to the number of calendar months in the tax period. This coefficient is indicated in the declaration as a decimal fraction accurate to hundredths. In this case, the month of registration / deregistration of the vehicle is considered a full month.
Step 6
Calculate the tax amount by multiplying the tax base, tax rate and coefficient from the previous paragraph, if it is different from one.
Step 7
If you are entitled to a budget benefit, as the difference between the amount excluding the benefit and the amount of the benefit. An exemption can be granted as a full tax exemption, as a percentage of a tax reduction, or as a tax rate reduction. In the first case, everything is clear; in the second case, the calculated tax amount is multiplied by the decreasing percentage; in the third case, the tax benefit amount is calculated as the difference between the tax amount calculated at the full tax rate and the tax amount calculated at the reduced tax rate.
