Transport tax must be paid annually by all legal entities and individuals on which the car is registered. Payment must be made on a receipt sent by the tax office. However, in some cases, it does not reach, and the owner has to independently calculate and transfer the transport tax in order not to fall under penalties.
Instructions
Step 1
Find out if your car is subject to tax. To do this, read clauses 1 and 2 of article 358 of the Tax Code of the Russian Federation, which lists the preferential categories of vehicles. So, recently, people who are involved in the organization of the 2014 Olympic Winter Games in Sochi have not been taxed.
Step 2
Determine the age of the car. This is necessary if the rate of vehicle tax in your region depends on the number of years the vehicle has been in use. The age of the car is determined by years, starting from January 1 of the following year after issue. For example, if a car was produced in 2007, then 4 years of operation are taken into account for the 2011 transport tax.
Step 3
Find out the horsepower of your vehicle. If you do not know this value, then it can be viewed in the PTS or in the vehicle registration certificate. Power is used to determine tax and tax rates.
Step 4
Find out the vehicle tax rate in your area. From January 1, 2011, amendments were made to Art. 342 and Art. 361 of the Tax Code of the Russian Federation, which established a new table of rates. This value can be found in the tax office, while it cannot be higher than that established in the legislation. The rate depends on the engine power of the car, therefore, in the table you need to find the column with the types of your vehicle, and then rewrite the rate, which corresponds to the amount of horsepower.
Step 5
Calculate vehicle transport tax. It is equal to the product of the tax rate by the amount of horse power. If, during the repair or replacement of a broken engine, the power of the car has changed, the tone must be submitted to the traffic police to make changes to the TCP. Only then is the actual power taken into account in the calculation.
