In the case of the sale or purchase of a car, the question arises about the correct calculation of the transport tax coefficient, determined in accordance with paragraph 3 of Article 362 of the Tax Code and indicated in column 9 of Section 2 of the tax return for transport tax.
Instructions
Step 1
Remember that according to Chapter 28 of the Tax Code of the Russian Federation, taxpayers-organizations at the end of each reporting period (quarter) are required to calculate the amount of advance payment for transport tax and submit to the tax authority a tax calculation for advance payments of this tax. Use the tax calculation form and recommendations for filling it out, approved by the order of the Ministry of Finance of the Russian Federation.
Step 2
In section 2 of the calculation in column 11, reflect the amount of the calculated advance payment for the reporting period. To calculate, calculate 25% of the product of the tax base, tax rate and coefficient from column 9, clause 14. Calculate this factor by dividing the number of full months during which the vehicle was registered to the taxpayer by the number of full months in the reporting period.
Step 3
Specify the value of the coefficient in the form of a decimal fraction with an accuracy of two decimal places (up to hundredths). Take the month of registration and the month of deregistration of the car for a whole month. If the vehicle was registered and deregistered in the same calendar month, please include 1 full month.
Step 4
For example, if a car was sold in August, then calculate the transport tax coefficient for the third quarter as follows. Take the number of months during which the car was registered as 2 (July and August). The number of months in the reporting period (in the third quarter) - 3. Dividing 2 by 3, you get 0, 67. This coefficient should be indicated in the declaration.
Step 5
If you purchase a car, calculate the transport tax coefficient in the same way. In this case, for each vehicle, carry out a separate calculation of the coefficient. Calculate the amount of the advance payment for the quarter by multiplying the coefficient obtained by the engine power and by the tax rate for each horsepower of power.
