According to Chapter 28 of the Tax Code of the Russian Federation, all taxpayers who pay vehicle tax are required to fill out and submit a special declaration to the tax office no later than February 1. The calculation of the transport tax is given in section 2 of this edema.
It is necessary
tax declaration for transport tax
Instructions
Step 1
Download on the Internet or take a vehicle tax return from the tax office. Check that this document meets the requirements that were valid during the period for which the tax is paid. The calculation of the amount of vehicle tax is given in section 2 of the declaration.
Step 2
Enter on line 010 the code of the administrative-territorial entity in which your vehicle is listed. If the taxpayer has several cars belonging to different municipalities, then section 2 is filled in for each separately. Line 020 consists of 14 columns, in which the parameters for calculating the transport tax are given.
Step 3
Mark in column 1 the serial number of the data record about your vehicle, and in column 2 - the code of its type, according to the table in Appendix 1 to the Procedure for filling out the declaration. In accordance with the vehicle registration documents, complete columns 3, 4 and 5, which provide the identification number, make and registration plate, respectively. Indicate in column 6 the tax base, which is equal to the horsepower of the car's engine.
Step 4
Study the table in Appendix 2 and enter in column 7 the value of the code of the unit of measure for the tax base. For example, for horsepower - code 251. Determine the period of use of the vehicle and indicate in column 8. Divide the number of full months during which the car was registered with the taxpayer by the number of months in the given tax period. Mark the resulting value in column 9. Enter the transport tax rate in column 10.
Step 5
Multiply the tax base (column 6) by the rate (column 10) and the coefficient (column 9). Enter the resulting value of the tax amount in column 11. If you are eligible for tax incentives, then indicate their code in column 12 in accordance with the table in Appendix 3, and in column 14 - the amount of tax incentives for transport tax. Subtract this amount from the value in column 11 and mark in column 14 the amount of tax payable.
