The main change in the transport tax in 2017 is a new declaration. It has new lines. The form can be used for the 2016 report.

What has changed in the transport tax declaration in 2017

The Federal Tax Service has published new form transport tax declarations (Order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/668).
Now the owners of heavy trucks who pay the toll will indicate its amount in line 290 “Amount tax deduction(in rubles). And in line 280 - the code assigned to this deduction is 40200.
There are other new lines in Section 2:
070 - date of registration of the vehicle;
080 - date of termination of registration;
130 is the year of release.

Section 2 of the new transport declaration

The new form must be applied from the report for 2017. You can report for 2016 using the old form, but it is more convenient for owners of heavy trucks to use the new form. The fact is that the owners of such cars transfer payments to the Platon system. They have the right to reduce the annual amount of transport tax by the amount of payments transferred for the expired tax period. This fee can only be reflected in the declaration, the form of which was approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.

At the end of 2016, Alfa calculated the amount of transport tax on the KamAZ-6460 car for the year - 23,200 rubles. (400 hp × 58 rubles / hp). The payment for compensation for damage to roads, transferred by the organization for this car in 2016, is 15,200 rubles. For the first quarter, Alfa transferred to the budget an advance payment of transport tax for this car in the amount of 5,800 rubles.

Taking into account payments to the Platon system, the amount of transport tax for 2016 amounted to:

23 200 rub. - 15 200 rub. = 8000 rubles.

The main change in the transport tax in 2017 is a new declaration. It has new lines. The form can be used for the 2016 report.

What has changed in the transport tax declaration in 2017

The Federal Tax Service has published a new transport tax declaration form (Order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/668).
Now the owners of heavy trucks who pay the toll will indicate its amount in line 290 "Amount of tax deduction (in rubles)". And in line 280 - the code assigned to this deduction is 40200.
There are other new lines in Section 2:
070 - date of registration of the vehicle;
080 - date of termination of registration;
130 is the year of release.

Section 2 of the new transport declaration

The new form must be applied from the report for 2017. You can report for 2016 using the old form, but it is more convenient for owners of heavy trucks to use the new form. The fact is that the owners of such cars transfer payments to the Platon system. They have the right to reduce the annual amount of transport tax by the amount of payments transferred for the expired tax period. This fee can only be reflected in the declaration, the form of which was approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.

At the end of 2016, Alfa calculated the amount of transport tax on the KamAZ-6460 car for the year - 23,200 rubles. (400 hp × 58 rubles / hp). The payment for compensation for damage to roads, transferred by the organization for this car in 2016, is 15,200 rubles. For the first quarter, Alfa transferred to the budget an advance payment of transport tax for this car in the amount of 5,800 rubles.

Only entities with registered land, water or air means movements that are subject to taxation must submit a transport tax declaration (Article 358 of the Tax Code of the Russian Federation). For reporting for 2017, a new declaration form should be used, which we will discuss in this article.

New tax return for transport tax 2017

The new form of the "transport" tax declaration was approved by order of the Federal Tax Service of the Russian Federation dated 05.12.2016 No. ММВ-7-21/668 (Appendix No. 1 to the order). Companies apply it starting from reporting for 2017, but also during 2017, the new form can be used by taxpayers, for example, to use benefits for heavy trucks, for which payment was made under the PLATON system in 2016.

This order also approved the electronic formats of the transport tax return (Appendix No. 2) and the procedure for filling it out (Appendix No. 3).

The new declaration includes a title page and two sections: on amounts of tax payable and tax calculation for each vehicle. It must be compiled for the tax period, which, according to the transport tax, is calendar year. Detailed instructions for filling in and the codes used in the preparation of the declaration can be found in Appendix No. 3 to Order No. ММВ-7-21 / 668.

What innovations does the current transport tax declaration contain in comparison with last year's form?

Taxpayers who own heavy trucks can now declare a tax benefit or deduction for vehicle with a maximum permitted weight exceeding 12 tons, registered in the register of the vehicle of the PLATON system. To take it into account when calculating the tax, the paid amount of the fee is indicated on line 290 of section 2 of the declaration, and on line 280 the code of this deduction is reflected - 40200.

Section 2 of the updated declaration " transport tax 2017" is supplemented with several new lines, which are filled in on the basis of the registration documents of the vehicle:

• vehicle registration date - line 070,
• date of termination of registration, i.e. deregistration - line 080,
• year of manufacture of the vehicle - line 130.

Declarations can now include total amount tax on all transport of the taxpayer located on the territory of one subject, if, according to the law, the entire amount of tax is sent to the regional budget. To do this, it is necessary to obtain approval from the regional Federal Tax Service in advance - before the start of the declared tax period.

It is no longer necessary to stamp the "transport" tax declaration.

Please note that in the letter of the Federal Tax Service of the Russian Federation dated 03.03.2017 No. BS-4-21 / 3897, control ratios were published to check the indicators of the new transport tax declaration form for 2017. Since the tax authorities themselves use the same ratios, it is advisable to first check the completed declaration before submitting it to the IFTS.

Transport tax declaration 2017: deadlines

The deadline for submitting a transport tax declaration has not changed. Recall that you need to file a tax return at the location of the vehicle. For example, if you have a car registered for a separate division of the company, you should submit a “transport” declaration for it to the inspection where the separate division is registered.

In order to comply with the transport tax deadlines, the taxpayer must send the 2017 declaration to the IFTS in a timely manner by mail with a description of the attachment, or bring it personally or through a representative, and can also be transferred by TCS to in electronic format. The day of dispatch or transmission of the declaration is considered the day of its submission. At the same time, it should be remembered that the declaration is submitted only in electronic form by those taxpayers whose average number of employees in previous year amounted to more than 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation), the rest payers of the transport tax can submit a declaration in a "paper" form.

As before, the deadline for filing a transport tax return is set no later than February 1 following the previous tax period. Regardless of the electronic or "paper" form of submission of the declaration, set time filing a transport tax return is the same for everyone. It is not required to report on transport tax quarterly, although the regions may set reporting periods for making advance tax payments. Thus, the declaration for "transport" for 2017 must be submitted no later than February 1, 2018.

Failure to comply with the deadline for submitting a declaration for transport tax-2017 threatens the taxpayer with a fine - at least 1000 rubles, or in the amount of 5% to 30% of the amount of the declared tax (Article 119 of the Tax Code of the Russian Federation).

All vehicle owners must submit a vehicle tax return for 2018 in 2019. View a detailed sample of filling out, the deadline for submission and the latest news about changes in the part of transport tax in Russia.

Important in this article:

Cancellation of transport tax 2019 in Russia

In 2019, companies pay transport tax on a car, regardless of how much the company uses the car. True, a proposal has been submitted to the State Duma to replace the transport tax with an environmental fee, which can become a replacement for the unpopular tax. In this case, the payment will depend on the extent to which vehicles pollute environment, on engine power and operating time. But this proposal has many opponents, it is under active discussion, and there are many uncertainties with its adoption.

Therefore, talk about the abolition of transport tax in Russia is still just talk. It is clear that, contrary to all expectations, the abolition of the transport tax in Russia did not happen. Therefore, if a company has a car, motorcycle or other vehicle, it must pay tax on it.

Changes in the Tax Code on transport tax in 2019

Now we share with you the latest and breaking news- the transport tax in 2019 will not be canceled in Russia, but there will be changes. First of all, this concerns the new transport tax declaration, the abolition of certain provisions of the Tax Code of the Russian Federation regarding transfers for trucks over 12 tons, as well as new codes for types of vehicles. Now about everything in more detail.

New transport tax declaration

On the single portal, where all tax legal acts are published, there is already information, an updated transport tax declaration has appeared since January 1, 2019. Such a measure is associated with the abolition of the provisions of Article 362 tax code RF and the introduction of new codes for types of vehicles. Actually, what exactly is new for us:

1. The fare cannot be deducted from the tax amount. common roads for heavy trucks(more than 12 tons) registered in the Platon system. This means that lines 280 and 290 of the transport tax declaration will obviously undergo some innovations or disappear altogether;
2. Enterprises will no longer be able to transfer advance payments for vehicles with a carrying capacity of more than 12 tons, registered in the register of the Platon system;
3. Codes of types of vehicles for the corresponding declaration are standardized according to orders tax office dated 19.03.2018 No. ММВ-7-21/ [email protected] and dated June 27, 2018 No. ММВ-7-21/ [email protected]

Changes in multiplying factors

To pay the transport tax, it must first be correctly calculated. We remind you that since 2018 there is new order the use of multiplying factors for expensive passenger cars. For details, refer to the table:

Transport tax declaration form for 2018

For 2018, companies report on transport according to a new declaration form. It is approved by Appendix 1 to the Order of the Federal Tax Service of Russia dated December 05, 2016 No. ММВ-7-21/ [email protected]

It will have a title page and two sections. Lines appeared in the declaration to indicate the months of registration and deregistration of vehicles. In addition, the new transport tax declaration form takes into account changes in the Tax Code of the Russian Federation, according to which owners of heavy trucks will be able to reduce the transport tax on payments to the Platon system.

Deadline for submission of the declaration for 2018 in 2019

Companies submit a transport tax declaration once a year. The transport tax report for 2018 is submitted before February 1, 2019. There is no need to file a declaration during 2019 for any other periods.

Composition of the transport tax declaration

New form tax return for transport tax for 2018 includes:

• Title page;
• Section 1 "The amount of transport tax payable to the budget";
• Section 2 "Calculation of the amount of transport tax for each vehicle."

If the number of employees of the organization exceeds one hundred people, then the declaration in 2019 is submitted electronically.

What has changed in the declaration

The transport tax declaration form for 2018 has undergone significant changes. All of them touched on the 2nd section of the declaration. In particular, five new lines were introduced, which immediately affected their numbering.

• Line 280 - a new deduction code is entered according to the Platon system 40200
• Line 290 - we set the amount of payment for damage to roads according to the Platon system

Sample tax return for 2018

How to fill out the cover page of the transport tax declaration

The title page of the transport tax declaration for 2018 indicates basic information about the organization and the reporting itself. Let's look at the fields in order.

TIN and KPP organization or separate division. Indicate at the top title page. In the last two cells of the TIN put dashes.

Count "Adjustment number". If you are filing a primary return, put "0--". If you specify the data, indicate serial number adjustments. For example, "1--" if this is the first refiner; "2--" - for the second clarification. Etc.

Taxable period. Specify the code of the tax period for which the declaration is submitted. Namely: 34 - if the declaration is for a year; 50 - if the declaration for the last tax period of a reorganized or liquidated organization.

Tax period codes are given in Appendix No. 1 to the Procedure.

Count "Reporting year". Indicate the year for which the declaration is submitted. That is, in the declaration for 2018, “2018” must be put in this field.

Submitted to the tax authority. Put down the code of the tax office where the organization submits the declaration.

Count " By location". Put in this line:

• 260 - if you submit a declaration at the location of vehicles;
• 213 - if the organization is the largest taxpayer;
• 216 - if the declaration is submitted by the legal successor of the organization, which is the largest taxpayer.

The declaration submission codes are given in Appendix No. 3 to the Procedure.

Count " Taxpayer". Specify the full name of the organization in accordance with its constituent documents.

OKVED. The value of this indicator can be viewed in an extract from the Unified State Register of Legal Entities issued by the inspection, or determined independently according to All-Russian classifier species economic activity.

Contact phone number. According to the changes in filling out the transport tax declaration in 2018, the phone number must be indicated with the country and city code without spaces and without additional characters - quotation marks, brackets, dashes, etc.

Be sure to enter the correct number of sheets on your declaration, and remember that the count includes the actual number of pages.

An example of filling out the title page of the transport tax declaration for 2018

Sample Section 1 Completion

At the top of this section are also affixed TIN and KPP organization or separate division. In the last two cells of the TIN put dashes.

The page provides three identical blocks with lines 020–040, they are needed to reflect the amounts for different OKTMO if the organization has several vehicles registered in different municipalities, but subordinate to the same tax office.

Then, in section 1, blocks of lines 020–040 are filled in for each vehicle separately, indicating the corresponding OKTMO. Moreover, if vehicles are registered in more than three territories with different OKTMOs, but they are all under the jurisdiction of one tax inspectorate, they add required amount sheets of section 1.

Consider assigning strings in order

Line 010. Here the BCC for transport tax is indicated.

Line 020. In it they write the OKTMO code at the place of registration of the vehicle. The value can be taken from line 020 of section 2.

If several vehicles are registered in the same territory, OKTMO is indicated once.

Line 021. Intended to indicate the total tax amount for all vehicles with OKTMO specified in line 020. To get the indicator, add all amounts from lines 250 of all pages of section 2 with this OKTMO.

Lines 023–027. These lines indicate the amounts of advance payments accrued payable for the I, II and III quarters of the reporting year, respectively.

Line 030. Designed for the amount of tax payable to the budget. If more advances were calculated than the calculated tax, a dash is put in line 030 and the difference is indicated in line 040.

Line 040. This line is for the amount of tax to be reduced at the end of the year. And it is filled in, as we have already explained, if the difference between line 021 and lines 023-027 turned out to be negative.

An example of filling out section 1 of the transport tax declaration for 2018

We fill out section 2 of the declaration on transport tax 3a 2018, sample filling

First of all, we recall that it was this section that underwent significant changes in the transport tax declaration in 2018 compared to 2017. Therefore, it should be treated with particular care, because many lines familiar to experienced accountants have changed their meaning and their numbering.

To make it easier to understand all the innovations of the transport tax declaration for 2018, we tried to bring detailed sample on its completion with an example and explanations of the most difficult moments.

You need to know that this section is filled out for each vehicle separately.

And now let's see the algorithm of your actions line by line.

Line 020. Enter the appropriate OKTMO code.

Line 030. Enter the code for the type of vehicle in accordance with the codes specified in Appendix No. 5 to the Procedure.

Line 040. Enter the vehicle identification number. This number is on the document state registration(testimony).

Line 050. Specify the brand of the vehicle.

Line 060. Write down the registration plate of the vehicle. Look at the data in the certificate of state registration.

Line 070. The date of registration of the vehicle is now indicated here. This is necessary in order to accurately determine - who should pay the tax for the month of purchasing the vehicle, the buyer or the supplier (seller).

Line 080. Specify the date of deregistration. The purpose of this line is exactly the same as lines 070.

Line 090. Enter the tax base.

Line 100. You must specify the unit code for this tax base. You can determine it using Appendix No. 6 to the Order.

Line 110. . The environmental class of the vehicle is affixed. It is filled in only if differentiated tax rates are established for the vehicle, taking into account its environmental class.

Line 120. Indicate the period of use of the vehicle. Complete this line only if the vehicle has differentiated tax rates based on its useful life.

Line 130. We write the year of manufacture of the vehicle, we take this indicator from its registration certificate.

This information is necessary to select the correct multiplier. In some regions, the vehicle tax rate also depends on the age of the car. In addition, a new line with the year of manufacture of the car gives the tax authorities more possibilities to verify the declaration. If the year of issue does not match the rate, the inspection will require an explanation of the contradictions in the declaration.

Also, from January 1, 2017, benefits were introduced for cars of 2013 and more. late years release. To control the benefit, tax inspectors also need to know the date of manufacture of the car.

Line 140. Enter the quantity full months vehicle ownership in the reporting year. In this case, the month of registration and the month of removal of the vehicle from registration are taken as separate, whole months.

The number of full months is not difficult to determine. If the company registered the car before the 15th, then this month must be taken into account in the tax calculation (paragraph 2, clause 3, article 362 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 15.01.16 No. 03-05-06-04 / 825). If after the 15th, then the company does not take into account this month in the calculation, it is taken into account by the supplier or seller of the car.

In the same way, if a company removes transport from the register before the 15th inclusive, then this month does not need to be counted. And if after the 15th day - the month must be taken into account when calculating the transport tax.

For example. The company bought a car June 10, 2018 and registered it with the traffic police on June 15. This means that the buyer will take June to calculate the tax for the full month (paragraph 2, clause 3, article 362 of the Tax Code of the Russian Federation).

Line 150. Indicate the organization's share in the ownership of the vehicle as a fraction. If there is one owner, there will be one. If there are several owners, then each of them owns a certain share (1/2, 1/3, etc.).

Line 160. Enter the vehicle utilization rate. Define the ratio as the ratio of complete months of vehicle ownership to 12 months. Specify the value of the coefficient in the form decimal fraction with an accuracy of ten thousandths according to the rules of mathematics.

Line 170. Enter the vehicle tax rate.

Line 180. Indicate the multiplying factor if the cost of the car is more than 3 million rubles. and the tax on it must be calculated taking into account the multiplying coefficient (clause 2, article 362 of the Tax Code of the Russian Federation).

Line 190. Calculate the tax amount using the formula:

Page 190 = Line 090 × Line 170 × Line 150 × Line 160 × Line 210

Line 200. In some constituent entities of the Russian Federation, regional transport tax benefits have been established. For example, tax exempt public organizations persons with disabilities registered in the Moscow region (Part 2, Article 7 of the Law of November 24, 2004 No. 151/2004-OZ). If your vehicle belongs to privileged objects, on this line indicate the number of full months of using the privilege in 2018.

Line 210. Calculate the utilization rate of benefits using the formula: Line 210 = Str. 200: 12 months

Line 220. To be filled in if your company is completely exempt from transport tax.

Line 230. Same as line 210.

Line 240. To be completed if the company reduces tax.

Line 250. Same as line 210.

Line 260. To be completed by firms that use a preferential tax rate.

Line 270. Same as line 260.

Line 280. In line 280, put a new deduction code for "Plato" 40200.

Line 290 - in this new line, companies will show payment for damage to roads according to the Platon system ( the federal law 07/03/2016 No. 249-FZ). For this fee, companies have the right to reduce the tax for trucks weighing more than 12 tons (clause 2, article 362 of the Tax Code of the Russian Federation).

Line 300. The total amount to be paid to the budget is entered.

Line 300 = line 190 - the amount of a particular benefit.

For example, if a company has benefits under the Platon system, then

line 300 = line 190 - line 290

An example of filling out section 2 of the transport tax declaration

From reporting for 2017, transport tax declarations must be submitted on new forms. The new form of the declaration, approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.

Let's explain in the table what has changed in it:

Declaration indicators	New form	old form
Title page	Print field missing	There is a field for printing
Section 2 "Calculation of the amount of tax for each vehicle"	Added lines: - 070 - date of registration of the vehicle; - 080 - date of termination of registration of the vehicle (deregistration); - 130 - the year of manufacture of the vehicle.	There were no such lines in the previous form.
	Lines have appeared for the deduction, which is used by payers of contributions to the Platon system (owners of vehicles weighing over 12 tons). On line 280 reflect the deduction code, and on line 290 - the amount of the deduction

What are the deadlines for submitting a transport declaration for 2017

Article 363.1 of the Tax Code of the Russian Federation regulates the deadlines for submitting a transport tax declaration. Organizations report on vehicles once a year. Deadline- 1st of February next year. If the last day of the term falls on a weekend, it is shifted to the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation). However, since February 1st fell on a Thursday in 2018, the dates are not rescheduled. The declaration must be submitted to the IFTS no later than February 1, 2018.

Note that the specified deadline for submitting a transport tax declaration is the same for all companies. Any special rules or exceptions to the account of when the transport tax declaration is submitted, there are no in the Tax Code of the Russian Federation. It is very convenient that the procedure for filling out a tax return for transport tax allows companies to choose how to submit it:

• personally or through a representative;
• by mail with a description of the attachment or by sending an electronic report.

If you choose postal services, the declaration is considered submitted on the day of sending postal item. And when transferring via TCS - the date the file was sent.

Submit your transport tax return to the same inspectorate where you pay the tax. That is, at the location of vehicles (clause 1 of article 363, clause 1 of article 363.1 of the Tax Code of the Russian Federation).

Who exactly should report for 2017 in 2018

Legal entities (Article 363.1 of the Tax Code of the Russian Federation) on which vehicles are registered (Article 357 of the Tax Code of the Russian Federation) are required to submit a transport tax declaration for 2017. And not any, but those that are recognized as an object of tax: cars, motorcycles, buses, yachts, boats, motor boats, etc. (see Article 358 of the Tax Code of the Russian Federation).

The same article provides a list of positions, the registered rights to which do not oblige you to fill out a transport declaration for 2017, since these are not objects for tax. For example, a stolen car or agricultural transport.

Should “physicists” report?

Unlike legal entities, tax return on transport tax individuals not filled in and not surrendered (clause 1 of article 362 of the Tax Code of the Russian Federation). The tax authorities themselves will calculate this tax payable on the basis of data from the traffic police. Thus, for ordinary citizens, the transport tax declaration for individuals is replaced by a notification from the Federal Tax Service Inspectorate for the payment of transport tax. There is no need to download the transport tax declaration. By the way, you can check whether the inspectorate has correctly calculated the transport tax using a special service on the official website of the Federal Tax Service. Exact link.

As for individual entrepreneurs, they are fully subject to the reporting and payment of transport tax rules that apply to ordinary individuals. Even if the merchant uses the vehicle to make a profit. Thus, individual entrepreneurs do not submit a transport tax return for 2017, but pay tax on the basis of a notification from the IFTS.

Composition of the new transport declaration in 2018

The new transport tax declaration for 2017 for legal entities consists of a title page and two sections.

As we have already said, in the second section of the declaration for 2017. in which the tax amount for each vehicle is indicated, five lines appeared:

• in lines 070 and 080 it is now possible to indicate when the vehicle was registered (with the traffic police, Gostekhnadzor, etc.) and when it was deregistered;
• on line 130 - the year of issue;
• lines 280 and 290 - the code and the amount of the deduction are filled in by payers of fees to the Platon system (owners of vehicles weighing over 12 tons).

Information about the car - identification number (VIN), make, registration number, date of registration, year of manufacture, take from the Title or registration certificate. Specify the registration termination date (line 080) only for cars that you deregistered in the reporting year.

Filling out a new declaration form: examples and samples

Title page of the declaration

On the title page, indicate the basic information about the organization and the declaration.

TIN and KPP

These codes are given at the top of the title. If you report on the location of a separate subdivision, indicate its checkpoint.

Correction number

Specify here:

• if you are submitting a report for the first time - “0–”;
• if you are specifying an already submitted one, the serial number of the report with corrections (“1–”, “2–”, etc.).

Taxable period

Record the code "34" in the transport tax declaration.

Reporting year

AT this case 2017 is the reporting year.

• in the "Submitted to the tax authority" field, enter the IFTS code;
• in the line "at the location (registration) (code)" put 260 if you are submitting a declaration at the place of registration of the organization, division, vehicles. Code 213 means the largest taxpayers, and code 216 is their successors.

Taxpayer

Here fix the full name of the organization in accordance with the constituent documents.

OKVED

In this field, enter the code according to the All-Russian Classification of Economic Activities (OKVED) OK 029-2014 (NACE revision 2).

Section 1 of the declaration

After completing the title page, skip section 1 and start completing section 2. Based on the data in this section, then complete section 1.

Line 120

Fill in line 120 only if the tax rate depends on the number of years from the year the car was manufactured.

Line 140 and 160

In line 140, enter the number of full months of car ownership during the year, and in line 160 - the Kv coefficient. If you have owned the car all year, enter 12 on line 140 and 1 on line 160.

Enter the number of months in 2017 during which your organization owns a specific vehicle in the 140th line. At the same time, please note that full months include those in which vehicles are registered before the 15th day (inclusive) and deregistered after the 15th day. Months in which vehicles were owned for less than a crescent are not taken into account. Divide the number of completed months of ownership of the vehicle by 12 to obtain the ownership ratio shown on line 160. This ratio is rounded to four decimal places.

Line 150

On line 150, put 1/1 if the owner is the only one. Otherwise, it is indicated as a fraction (1/2, 1/3, etc.).

Line 180

Kp coefficient (line 180) indicate only for expensive cars.

Lines 190 and 300

In lines 190 and 300, indicate the calculated tax for the year.

Enter the amount of calculated tax on line 190. To do this, calculate it using the formula:

For vehicles that are completely exempt from tax, put a dash in line 300.

Lines 200 - 290

These lines are filled with "beneficiaries". The subjects of the Russian Federation have the right to exempt the organization from transport tax or reduce it for certain vehicles. In this case, fill in lines 200-270.

When a vehicle falls under the benefit, line 200 indicates the number of full months of use of the benefit in 2017. To calculate the utilization rate of benefits Kl (line 210), the data on line 200 is divided by 12 months. The coefficient is rounded to four decimal places. The type of benefit and the amount are deciphered in the lines:

• 220-230 – complete release from tax;
• 240–250 - reduction in the amount of tax;
• 260-270 - reduced tax rate.

If the benefits for the vehicle are not established, dashes are placed in lines 220–270.

Section 1 of the declaration

By filling out the 2 for all vehicles, go to sec. one.

If you do not pay advance payments, in lines 021 and 030 indicate the total amount of tax for all cars.

If you pay, indicate advance payments in lines 023 - 027, and in line 030 - tax payable at the end of the year.

A car with an engine capacity of 105 hp. With. was sold and deregistered on 12/13/2017. The car was produced in 2015 and registered on 10/21/2015. There are advance payments in the region, the tax rate is 35 rubles/l. With.

• During the year, the organization owned the car for 11 months from January to November.
• Advance payments for the I, II and III quarter - 919 rubles each. (1/4 x 105 hp x 35 rub/hp).
• The Kv coefficient for calculating the tax for the year is 0.9167 (11 months / 12 months).
• The calculated amount of tax for 2017 is 3,369 rubles. (105 hp x 35 rub/hp x 0.9167).
• The amount of tax payable for the year is 612 rubles. (3,369 rubles - 919 rubles - 919 rubles - 919 rubles).