Transport tax in 2021 for legal entities

2024 Author: James Gerald | [email protected]. Last modified: 2024-01-12 17:37

What changes have occurred in the transport tax for legal entities in 2021? Have the terms of payment and the size of the deposited amount changed? What exactly was canceled and how now the employees of the Federal Tax Service will calculate the amount and notify the legal entity about it.

Last changes

For some payers of transport tax, the difficulties are not in paying, but in the need to calculate the amount and enter it in the completed declaration.

By a government decision for legal entities in 2021, there have been changes:

1. Now tax officials do the calculations themselves and send taxpayers notifications with the amount already entered. There is only one obligation for taxpayers - to make the payment specified in the notification on time.
2. On the official website of the Federal Tax Service, from the moment such a decision was made, a message was posted on the cancellation of the obligation to submit declarations. This decision concerns transport and land taxes and is valid from 2020.
3. Federal Law No. 63 consolidated the procedure that came into effect. It was adopted in April 2019. The very abolition of tax returns for vehicles and land holdings was legislatively enshrined in the Order of the Federal Tax Service, registered in September 2019.
4. Another Federal Law, # 325, has been adopted. It will come into effect from January 2021. It legislatively enshrines the changes in the Tax Code, which relate to the payment of transport tax.

For some time, the old paper form will still retain the right to appear in the reports. Revised declarations will be accepted for earlier periods.

But this applies only to those documents that were submitted to the department of the Federal Tax Service, and then clarified in order to make changes up or down. They will also be accepted when it comes to reorganizing a structure or company.

Obligations of legal entities included in the Tax Code

Transport tax is a mandatory payment for all vehicles not excluded from the list. In the event that during the reporting period a legal entity purchased any transport, the company or enterprise should notify the branch of the National Assembly about it. It is necessary to create a special message about this. Copies of documents confirming the fact of state registration must be attached to it without fail.

We are talking about the deadline until December 31 of that year, which follows the already expired tax period. This means that a company or business must submit such a message before the end of 2021 if the vehicle was purchased in 2020. This applies only to two years - 2020 and 2021, since over the past year they no longer submit a declaration on the payment of TN.

Reflection of the purchase can occur in the relevant documents and by the method of interdepartmental interaction. However, this does not preclude the owner's obligation to file a relevant notice of purchase. If it is not done in due time, a penalty is imposed in the amount of one fifth of the amount that was paid for the new vehicle.

The owner is still responsible for paying an advance payment (this provision does not work in all subjects of the federation and needs to be clarified on the spot), but there are clear terms for payment of the transport tax.

For the expired tax period, payments must be made on the notification received no later than March 1. The procedure for making advance payments is regulated in paragraph 2, article 363 of the Tax Code of the Russian Federation.

The submission of information on the amounts required for payment for legal entities will be carried out in the form of a report, according to the information that was sent to the tax office. Such transformations were caused by an urgent need - previously, the amount of payment was calculated by a taxpayer or an accountant.

There were constant misunderstandings about this:

• not all cars were counted;
• to reduce the payment, distorted data were indicated in the declaration.

Now everything in the sent message will be calculated with accuracy. It will indicate:

• the name of the vehicle owned by the legal entity;
• technical specifications or price category on the basis of which clearly defined rates are applied;
• all these data will be calculated, the total amount will be indicated in a separate column;
• of course, the form will contain the deadlines for the payment;
• the document will indicate the details of the taxpayer and the address of the tax office.

Alerts can be received by e-mail, to your personal account created on the official website, or by registered mail through the mail of Russia. There is one significant nuance here. The tax payer still calculates the amount due and pays it in due time. The FTS will send the calculated values only after the end of the tax period.

Reconciliation of the amount paid and the amount actually subject to such an action must be carried out without fail. If, in the opinion of the tax authorities, the information is inaccurate and the funds have not been paid in full, a debt is generated that should be taken care of.

If a legal entity can documentarily confirm that the vehicle has already been removed from the register, and the funds have been credited to it incorrectly, then the misunderstanding is eliminated.

About vehicle benefits

In 2021, another innovation came into effect - now the benefits that are due to a legal entity are not automatically provided. If there are legal grounds for them, then an application is submitted to the Federal Tax Service, to which documents confirming this right are attached.

As for the terms of payment, in 2021, individuals will pay until December 1 of this year for the previous one. For legal entities, the payment of transport tax is required until February 1 of the current year.

Summarize

There have been some transformations in the way transport tax is paid. They are not very significant, but they must be performed without fail:

1. Until February 1, 2021, a legal entity independently makes settlements and makes payments due.
2. Before December 31, it is necessary to notify the Federal Tax Service about the acquisition of new vehicles.
3. A certificate of state registration is attached to the notification.
4. After receiving the accruals made by the tax, you need to pay the debt, if it has formed.