Most car owners know little about taxes, but they need to be paid annually and each time different amounts. If the tax is not paid in due time, the vehicle owner is fined 20% of the debt, which is also charged a daily penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. These conditions are spelled out on all receipts that the car owner must receive from the tax office in order to pay tax.
Instructions
Step 1
Check out the legal framework that establishes the procedure for calculating transport tax and determining its rate. The obligation to pay this tax is established by Art. 356 of the Tax Code of the Russian Federation. In Art. 357 of the Tax Code of the Russian Federation defines persons who are obliged to pay tax, and in Art. 358 of the Tax Code of the Russian Federation marked vehicles that are recognized as objects of taxation. Transport tax rates for 2011 are determined by amendments to Art. 342 and Article 361 of the Tax Code of the Russian Federation of 01.01.
Step 2
Find out if your vehicle is subject to taxation. For example, the transport tax is not charged on vehicles for disabled people with a capacity of up to 100 horsepower, treated as assistance from social protection agencies. If you belong to a separate category of taxpayers who may qualify for additional vehicle tax benefits, then apply with the appropriate application to the tax office at the place of registration of the car.
Step 3
Determine the engine horsepower of your car, which is written in the vehicle registration certificate or in the Title. The rate of transport tax depends on this value.
Step 4
Find out the value of the vehicle tax rate. If you own a passenger car with an engine power of less than 100 horsepower, then you are obliged to pay transport tax at the rate of 2.5 rubles. Cars developing 100-150 horsepower are subject to a rate of 3.5 rubles, 150-200 hp. - 5 rubles, 200-250 hp - 7, 5 rubles, over 250 hp - 15 rubles. In some regions of the country, vehicles with a capacity of up to 150 horsepower may have their own vehicle tax rates, but in any case below those determined by law. For other vehicles, their rates have been set, which can be found in the table established by Art. 261 of the Tax Code of the Russian Federation for 2011.
