Car tax refers to transport taxes. It is charged from the car owner, in whose name the vehicle is registered. The object of taxation, tax base, tax period, calculation procedure and tax rates are determined by Federal legislation, otherwise the legislation of the constituent entities of the Russian Federation should be followed.
Instructions
Step 1
If there is an obligation to pay transport tax on a car, it should be noted that the condition of the car, the period of operation does not affect the need to pay. The obligation to pay is equally assigned to each car owner.
Step 2
If you are a legal entity, then the car tax is calculated by you yourself. For individuals, the situation is different, for them the tax is calculated by the tax authority.
Step 3
The tax is calculated by multiplying the corresponding coefficient by the amount of horse power. If, during operation, any changes were made to the car, which led to a change in the characteristics, this should be reported at the place of registration of the car. These actions are required in order for changes to be made to the technical passport of the car, since this affects the calculation of the tax.
Step 4
The deadline for paying the car tax cannot be set earlier than November 1 of the year following the expired tax period - for individuals, and not earlier than February 1 - for legal entities. The specific period is established by regional legislation.
Step 5
The tax authority sends to the address of the taxpayer - an individual, a notice of the obligation to pay tax. The notification is sent by certified mail, and is considered received after six days from the date of sending the certified mail. Simultaneously with the notification, a payment order is sent, payment for which can be made at a bank or post office.
Step 6
Payment of car tax on a payment order must be made within thirty days from the date of receipt of the document.
Step 7
If you sell your car, there is also a tax liability. But in this case we will talk about personal income tax. Such tax must be paid no later than April 30 of the year following the reporting period.
