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Transport Tax Declaration for 2018

Deadline for transport tax

The deadline for the delivery of tax declarations for transport tax is coming soon. Organizations must submit them to the IFTS no later than 01.02.2019.

Tax on a car registered to a separate division is paid at the location of the enterprise. The tax is transferred at the end of the year, and in some regions there are quarterly advances.

Calculation of transport tax

According to Art. 362 of the Tax Code of the Russian Federation, organizations calculate the tax amount independently. The tax is calculated for each car registered to the organization per year. Calculations of tax for each car are summarized. Thus, it turns out the calculated tax for the year.

If there are no advance payments in the region, this amount should be paid to the budget. If advance payments were paid, the difference between the calculated tax per year and advance payments is should be paid.

In what cases transport tax is not paid?

You do not need to pay transport tax if registration and deregistration of a car occurred:

  • From the 1st to the 15th day of the month;
  • From the 16th to the 30th day of the month;
  • When registering after the 15th day of one month and removed from the register before the 15th day of the following month;
  • In one day.