Individuals are legally required to pay transport tax annually. They are informed about this by the tax inspectorate, which every year sends them forms with the calculation of the transport tax. The Tax Code does not introduce a single transport tax rate across the country; each region has its own regulations establishing such rates.
Instructions
Step 1
The taxpayers of the transport tax are the persons on whom the vehicles are registered in accordance. Transport tax rates in Moscow are determined by the Law of the City of Moscow "On Transport Tax". They depend on a combination of many factors, such as the category of the vehicle, engine power, period of use, etc. Individuals are required to pay transport tax by December 1 of the year following the tax period, legal - by February 1. Accordingly, this means that the transport tax for 2010 must be paid by an individual before December 1, 2011, and a legal entity - by February 1.
Step 2
Transport tax is calculated as follows: for each horsepower, the taxpayer is obliged to pay a certain amount. Accordingly, the more powerful the car, the more the car owner pays. In addition, the amounts themselves vary upward, depending on the power of the vehicle. For example, the owner of a low-power car (up to 100 horsepower) in Moscow pays 7 rubles for each horsepower, i.e. in total, no more than 700. And the owner of a car with a capacity of 225 to 250 horsepower is already 75 rubles for each horsepower, i.e. in the amount of at least 16,875 rubles.
Step 3
There are benefits for certain categories of citizens and legal entities. Organizations that provide services for the transportation of passengers by city public passenger, veterans of the Great Patriotic War, disabled people are completely exempt from paying this tax.
Step 4
The obligation to notify taxpayers about the need to pay transport tax lies entirely with the tax authority. Accordingly, every year the tax office where your car is registered will send the taxpayer a notice calculating the amount to be paid. This amount is calculated by the tax authorities on the basis of information that is submitted to the tax authorities from the traffic police, since the traffic police register vehicles on the territory of the Russian Federation.
