Calculation procedure transport tax depends on the category vehicle (Clause 1 of Article 361 of the Tax Code of the Russian Federation). Categories of vehicles are listed in Article 361 of the Tax Code of the Russian Federation. These include, for example:
- cars;
- motorcycles and scooters;
- buses;
- trucks;
- other self-propelled vehicles, pneumatic and tracked machines and mechanisms;
- boats, motor boats and other water vehicles;
- yachts and other sailing and motor vessels;
- jet skis;
- non-self-propelled (towed) vessels, etc.
When determining the types of motor vehicles and classifying them as “trucks” or “passenger cars”, one must be guided by:
- All-Russian Classifier of Fixed Assets (OKOF), approved by Decree of the State Standard of Russia of December 26, 1994 No. 359;
- Convention on traffic(Vienna, November 8, 1968), ratified by decree of the Presidium of the Supreme Soviet of the USSR of April 29, 1974 No. 5938-VIII.
This is stated in paragraph 16 of the Methodological Recommendations for the application of Chapter 28 of the Tax Code of the Russian Federation (approved by order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21/177).
However Guidelines are not a legal document intended for common use(letter of the Ministry of Finance of Russia dated June 16, 2006 No. 03-06-04-04/24). In addition, OKOF is intended for the purposes of accounting and statistics of fixed assets and cannot be used when calculating transport tax (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 17, 2007 No. 2965/07).
To establish the category of a motor vehicle, regulatory agencies recommend being guided by the data of the vehicle passport (PTS) (letter of the Ministry of Finance of Russia dated November 22, 2005 No. 03-06-04-02/15, Federal Tax Service of Russia dated December 1, 2009 No. 3-3- 06/1769). This document indicates the type and category of the vehicle (Regulations approved by joint order of June 23, 2005, Ministry of Internal Affairs of Russia No. 496, Ministry of Industry and Energy of Russia No. 192, Ministry of Economic Development of Russia No. 134).
Vehicle types refer to the characteristics of a vehicle, determined by its design features and purpose (truck, passenger car, bus, etc.). There are five categories of vehicles:
- A - motorcycles, scooters and other motor vehicles;
- B - cars, permitted maximum weight which do not exceed 3500 kg and the number of seats, in addition to the driver’s seat, does not exceed eight;
- C - cars, with the exception of those belonging to category "D", the permissible maximum weight of which exceeds 3500 kg;
- D - vehicles intended for the carriage of passengers and having more than 8 seats in addition to the driver's seat;
- trailer - a vehicle intended to travel in conjunction with a vehicle. This term includes semi-trailers.
If the data on the category (type) of the vehicle specified in the PTS does not allow one to unambiguously determine the tax rate, then this issue should be resolved in favor of the organization (letter of the Federal Tax Service of Russia dated December 1, 2009 No. 3-3-06/1769).
The indication of category “B” in the PTS does not indicate that the car belongs to a passenger vehicle. Category "B" can be assigned to both cars and trucks (Appendix 3 to the Regulations approved by joint order dated June 23, 2005, Ministry of Internal Affairs of Russia No. 496, Ministry of Industry and Energy of Russia No. 192, Ministry of Economic Development of Russia No. 134, letter of the Federal Tax Service of Russia dated December 1 2009 No. 3-3-06/1769).
Therefore, transport tax must be calculated taking into account the type of vehicle indicated in line 3 of the PTS. If the PTS simultaneously indicates the category of the vehicle - "B" and the type of vehicle - "truck", then calculate the transport tax as for a truck. In addition, you can use the vehicle markings, which are given in line 2 of the PTS. Second sign digital designation vehicle model indicates its type (type of car). For example: "1" - a car, "7" - vans, "9" - special.
Similar clarifications are contained in letters of the Ministry of Finance of Russia dated March 19, 2010 No. 03-05-05-04/05, dated February 7, 2008 No. 03-05-04-04/01 and dated January 17, 2008 No. 03- 05-04-01/1, UMNS for the Moscow region dated July 30, 2003 No. 07-48/91/R795.
It should be noted that in cases where the data on the category (type) of the vehicle specified in the PTS do not allow us to unambiguously determine the tax rate, the Federal Tax Service of Russia recommends that the tax inspectorates resolve this issue in favor of the organizations (letter dated December 1, 2009 No. 3 -3-06/1769).
Description of the situation:
The organization purchased a GAZ-2705 car. The vehicle passport indicates: make, model of vehicle - GAZ 2705, name (type of vehicle) - cargo van all-metal (7 seats), vehicle category - “B”, engine power - 106.8 hp, permissible maximum weight - 3,500 kg. The car is registered, and transport tax is paid on it at a rate of 14 rubles. as “Passenger cars with engine power over 100 hp.” The organization uses the car to transport employees working in shifts; cargo is not transported by car, since there is no designated space for transporting goods in sufficient quantity No.
The tax office believes that the tax is being paid incorrectly and attributes this car to trucks, proposing to recalculate the tax at a rate of 68 rubles, citing the fact that the PTS indicates that the car is a cargo van.
Question:
Is it legal for the tax inspectorate to charge transport tax in relation to the GAZ-2705 car at the rate provided for trucks?
Answer:
In accordance with the provisions of paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, transport tax rates are established by the laws of the constituent entities Russian Federation depending on the vehicle engine power. At the same time Art. 361 of the Tax Code of the Russian Federation, the minimum transport tax rates are established in relation to the type of vehicle (including cars and trucks) and the power of its engine.
The provisions of the Tax Code of the Russian Federation do not establish definitions of a truck or a passenger car.
According to the opinion of the tax authorities, reflected in clause 16 of the Methodological Recommendations for the application of Chapter 28 "Transport Tax" of Part Two of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of Russia dated 04/09/2003 No. BG-3-21/177, when determining the types of motor vehicles and classifying them as trucks or cars should be guided by:
All-Russian classifier of fixed assets OK 013-94 (OKOF), approved by Resolution of the State Standard of Russia dated December 26, 1994 No. 359;
Convention on Road Traffic (Vienna, November 8, 1968), ratified by Decree of the Presidium of the Supreme Soviet of the USSR dated April 29, 1974 No. 5938-VIII ( hereinafter referred to as the Convention).
However, it should be noted that in the text of the Convention and in its annexes there is no definition of the concepts “passenger car” and “lorry”.
As for OKOF, then this document It also does not contain criteria by which it would be possible to distinguish between passenger cars and trucks, since for passenger cars the Classifier provides engine displacement and functional purpose as the determining criterion, and for trucks - load capacity and functional purpose. Guided by OKOF, the vehicle in question can be equally classified as a truck or a passenger car.
Thus, in Letter No. 03-06-04-02/15 dated November 22, 2005, the Ministry of Finance of the Russian Federation noted that OKOF is not a regulatory document and does not contain criteria sufficient to classify the vehicles listed in it to the appropriate categories provided for in Chapter. 28 "Transport tax" of the Tax Code of the Russian Federation.
Similarly, the Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 2965/07 of July 17, 2007, came to the conclusion that OKOF is intended for the purposes of accounting and statistics of fixed assets and cannot be used when calculating transport tax.
According to the opinion of the Ministry of Finance of the Russian Federation, set out in Letters dated December 10, 2013 No. 03-05-06-04/5411113.08.2012 No. 03-05-06-04/137, dated June 28, 2012 No. 03-05-06-04/111, dated 10.21.2010 No. 03-05-06-04/251, dated 03.19.2010 No. 03-05-05-04/05, dated 17.01.2008 No. 03-05-04-01/1, type (category) of motor transport funds for tax purposes with transport tax should be determined based on the type of vehicle and its purpose (category) specified in the vehicle passport ( further - PTS) (Regulations on vehicle passports and vehicle chassis passports, approved by Order of the Ministry of Internal Affairs of Russia No. 496, Ministry of Industry and Energy of Russia No. 192, Ministry of Economic Development of Russia No. 134 dated June 23, 2005, further - Regulations).
In accordance with the Industry Standard OH 025 270-66 "Classification and designation system for automotive rolling stock, as well as its units and assemblies produced by specialized enterprises" and clause 26 of the Regulations in the PTS line "2. Make, model of vehicle" is indicated symbol a vehicle consisting of an alphabetic, digital or mixed designation. The second digit of the digital designation of the vehicle model indicates its type (type of car), for example: “1” - passenger car, “2” - bus, “3” - cargo (flatbed), “7” - van, “9” - special transport. Paragraphs 27-28 of the Regulations establish that in the PTS line “3. Name (vehicle type)” the characteristics of the vehicle are indicated, determined by its design features and purpose (passenger car, truck, bus, etc.), and in the line “4. Vehicle category" indicates the category that corresponds to the classification of vehicles established by the Convention on Road Traffic, adopted at the United Nations Conference on Road Traffic in Vienna on November 8, 1968 and ratified by Decree of the Presidium of the Supreme Soviet of the USSR dated April 29, 1974 No. 5938-VIII ( further - Convention on Road Traffic). Moreover, it is necessary to simultaneously refer to all specified lines of the passport, since in some cases their separate use does not allow establishing the type (category) of a motor vehicle.
At the same time, according to the presented PTS, the second digit of the digital designation of the model of the analyzed vehicle is 7 - means belonging to vans, which does not allow us to draw a clear conclusion about whether the vehicle belongs to a truck or a passenger car.
According to Appendix 3 to the Regulations, vehicles of category "B" (according to the classification of the Convention on Road Traffic) are classified as motor vehicles for the transport of passengers, having at least four wheels and no more than eight seats (except for the driver's seat) (passenger cars), and mechanical vehicles for the transportation of goods, the maximum weight of which is not more than 3.5 tons (freight). Hence, the indication in the PTS of category “B” also does not indicate that the vehicle belongs to a passenger car or a truck vehicles.
Thus, the correctness of applying the appropriate transport tax rates to vehicles is directly dependent on what is indicated in the document issued to them. PTS names(type) of these vehicles.
At the same time, tax inspectorates are not given the right to independently determine the type or category of the vehicle. The tax rate should be determined solely based on data on the type and category of the vehicle provided by the traffic police department.
If information about the category (type) of a motor vehicle specified in the PTS does not allow one to unambiguously determine the tax rate, this issue should be resolved in favor of the organization (clause 7 of Article 3 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated October 28, 2013 No. 03-05- 06-04/45552).
In accordance with the existing judicial practice, the ability to use vehicles for certain purposes (for example, for transporting passengers) as evidence of their belonging to passenger vehicles has no legal significance, since when classifying vehicles as one or another type of object subject to transport tax by virtue of Art. 358 of the Tax Code of the Russian Federation does not take into account the purposes for which they can be used (Resolution of the Federal Antimonopoly Service of the West Siberian District dated May 18, 2009 No. F04-2807/2009(61116111-A03-15) in case No. A03-11511/2008, Resolution of the Arbitration Court of the Ural District dated February 20, 2015 No. F09-9487/14 in case No. A60-12344/2014).
It should be noted that the Ministry of Finance of the Russian Federation in its Letter dated October 21, 2010 No. 03-05-06-04/251 indicates that, in accordance with the Determination of the Supreme Arbitration Court of the Russian Federation dated October 14, 2009 No. VAS-11908/09, the GAZ 2705 vehicle belongs to to the category of trucks. The Federal Antimonopoly Service of the West Siberian District also came to this conclusion in its Resolution dated May 18, 2009 No. F04-2807/2009 (61116111-A03-15) in case No. A03-11511/2008.
In the case under consideration, the type (name) of the disputed vehicle is clearly defined in the PTS issued to it like a cargo van.
In this regard, when assessing transport tax in relation to the specified vehicle, the transport tax rate established for a truck should be applied.
Vehicle model
specific design of a vehicle type, determined by the design and layout of its main units and components. Vehicles various models, belonging to the same type, differ in design, but have similar performance characteristics. M.t.s. - one of the objects of automotive technical expertise research.
Forensic encyclopedia. - M.: Megatron XXI.
Belkin R. S.
2000. See what “Vehicle Model” is in other dictionaries: Vehicle model
- a specific design of a vehicle, determined by the design and layout of its main components and assemblies... Source: Guidelines for conducting an independent technical examination of a vehicle under compulsory motor liability insurance (N... ... Official terminology vehicle type- 2.2 vehicle type: Vehicles that do not have significant differences among themselves in terms of design features
Vehicle passport- Vehicle passport is a document containing information about the main technical specifications vehicle, identification data of the main units, information about the owner, registration and deregistration. In PTS, ... ... Wikipedia
vehicle passport- noun vehicle passport (abbr. PTS) A document containing information about the main technical characteristics of the vehicle, identification data of the main units, information about the owner, registration and deregistration... ... Universal additional practical explanatory dictionary by I. Mostitsky
Vehicle identification- a comprehensive study, including: establishing constructive, functional and performance characteristics vehicle, defining its make, model, modification; study markings and others... ... Vehicle model
A modification of the basic model of a vehicle due to the characteristics of its use. As a rule, the body or equipment of the vehicle is subject to changes, but the chassis does not change significantly. M.t.s.... ...
Compressed air vehicles- Victor Tatin's 1879 airplane, which used a powered engine to move forward. compressed air. This real car, not a model. Air and Space Museum (Paris) ... Wikipedia
Event resulting from a violation normal mode movement of a vehicle and resulting in injury or death of people, damage to vehicles, cargo, road and other artificial structures, causing... ... Forensic encyclopedia
Acceptance of goods on consignment- (in relation to the rules of retail commission trade) by agreement between the commission agent and the principal, new and used non-food products are accepted for commission. Acceptance of goods for commission is formalized by drawing up... ... Encyclopedic dictionary-reference book for enterprise managers
Hydraulic drive - Bucket excavator with volumetric hydraulic drive Hydraulic drive(hydraulic drive) a set of devices designed to drive machines and equipment ... Wikipedia
The make and model of a car cannot be classified as identical concepts, as some suggest. If you look at it, you can find huge differences between them. One car brand can have quite a few models.
The car brand is a basic concept. Otherwise it can be called as a brand or trademark. You can give a completely unrelated example: Nokia N8. This phrase makes us understand that this is a Nokia phone, model N8. The same goes for cars: the brand and model can be Octavia or Yeti. But, more often than not, they try to determine by the brand of a car that it belongs to any automaker. For example, a VAZ car. The VAZ brand indicates that this car was made at the AvtoVAZ plant.
Almost a car of any brand has models, and more than one. The model tells about the type of vehicle (what type of body) produced under a particular brand. An example would be the lineup Subaru brands– Forester, Outback, Impreza, DRZ, Legacy, Tribeca or WRX. To make it clearer what the model range of a car brand is, let me give an example: the Petrov family consists of Masha, Petya, Katya, Stepan. Each bears the surname Petrov, but their names are different. The same can be said about the Suzuki family - Swift, SX4, Vitara. 
What does the car model name say?
The brand name can have different origins. This can be in the form of an abbreviation - BMW (translated from German it will sound like “Bavarian motor factories"). And “” proudly bears its name thanks to the daughter of the head of the concern, representative office in France. If you look at Mercedes models in more detail, you will notice that each model contains a letter and a number in its name. The letter indicates the class, and the number indicates the engine size (this applies to passenger transport) – E320 or A180. This suggests that the car body belongs to class E, and its engine capacity is 3.2 liters. Another example can be deciphered in the same way: body A with an engine capacity of 1.8 liters. Thus, we can conclude that executive class Mercedes brand cars are designated S, and the budget series is designated the letter A.
And if you want to find and purchase a car from your mobile phone, you can use the Yandex Auto application for Android. You can download it here - link .
Digital Car Mysteries
Some brands of cars in which the model name has only a set of numbers. This mainly concerns Chinese manufacturer. Some models have such a large set of numbers, and the name itself is ready to be remembered only by the salon manager himself. For some car manufacturers, the brand in its name contains a set of numbers that indicate the sequence of production. That is Toyota Land Cruiser 80, 100,200.
On cars that have 4WD or AWD stickers, or 4*4 indicates the type all-wheel drive transmission. But since most concerns strive for their own individuality, you can already see some abbreviations on the lid of their trunks - TDSi (Ford) or JTD (Fiat), which indicates that these cars are equipped with diesel engines.
Variety of cars
In the world huge variety car brand emblems. Each of them indicates the quality of a car produced by a particular automaker. Not every car enthusiast is given the opportunity to determine the make of a car by its icon.
The image of the sign has a very deep history. The formation of each of them took a long time, since not every enterprise was given the opportunity to work in the field of vehicle production. Over time, the icons have been regularly improved.
It should be immediately noted that the number of emblems existing in the world corresponds to the number of car brands. It is impossible to make an accurate count of the number of all brands of cars in the world. No source contains such information.
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On this page we will try to answer the question about STS of a car
Decryption of STS for a car
STS - Vehicle Registration Certificate, issued upon registration of the vehicle with the State Traffic Safety Inspectorate (GAI). It has a format of 75 by 105 mm and contains the following information:
1) Vehicle registration plate
In accordance with the current GOST (GOST R 50577-93 STATE STANDARD OF THE RUSSIAN FEDERATION STATE REGISTRATION VEHICLE SIGNS), the vehicle registration plate of private vehicles of citizens of the Russian Federation consists of two fields. The left field indicates the number and series of the state registration plate, which is a combination of a letter of the Cyrillic alphabet, has an analogue in the Latin alphabet, three numbers (from 001 to 999) and two letters indicating the GRZ series. The region code (from two to three numbers) is indicated in the right field, as well as the Russian flag and international designation our country RUS.
2) Identification number (VIN)
Vehicle identification number Vehicle identification number, VIN) is a unique vehicle code consisting of 17 characters. The code provides information about the manufacturer and characteristics of the vehicle, and the year of manufacture. The code structure is based on the ISO 3779-1983 and ISO 3780 standards. Identification numbers are applied on integral components of the body or chassis and on specially made license plates (nameplates).
Only the following Latin characters and Arabic numerals are allowed in the VIN:
0 1 2 3 4 5 6 7 8 9 A B C D E F G H J K L M N P R S T U V W X Y Z
It is prohibited to use the letters I, O, Q, since they are similar in style to the numbers 1, 0, and also to each other.
VIN consists of 3 parts:
- WMI (World Manufacturers Identification) - worldwide manufacturer index
- VDS (Vehicle Description Section) - descriptive part
- VIS (Vehicle Identification Section) - distinctive part
3) Make and model of vehicle
Brand - manufacturing company.
Model - designation of a specific product.
4) Vehicle type
Currently, the type of vehicle is established by the certification body when issuing a “vehicle type approval” in accordance with the Rules for carrying out work in the certification system of motor vehicles and trailers, approved by Decree of the State Standard of Russia of 04/01/1998 No. 19 and registered with the Ministry of Justice of Russia 05.15.1998 No. 1522, as well as others regulatory documents certification systems for motor vehicles and trailers.
When determining the type of vehicle, the certification body takes into account the technical characteristics and design features and uses the classification established by the Inland Transport Committee of the United Nations Economic Commission for Europe (hereinafter referred to as UNECE ITC), and GOST R 51709-2001, adopted and introduced by the resolution of the State Standard of Russia dated 01.02. 2001 No. 47-st.
The main types of vehicles are:
- passenger car,
- cargo,
- bus ,
- motorbike,
- trailer,
- semi-trailer.
Vehicle types and combinations may also be indicated. Example: passenger station wagon.
The categories of vehicles established by paragraph 5 of Annex 6 of the Convention on Road Traffic concluded in Vienna on November 8, 1968 (hereinafter referred to as the Convention) are determined for the issuance of appropriate driving licenses for such vehicles.
In accordance with the Regulations on vehicle passports and vehicle chassis passports, approved by order of the Ministry of Internal Affairs of Russia No. 496 (hereinafter referred to as the Regulations on PTS), the Ministry of Industry and Energy of Russia No. 192, the Ministry of Economic Development of Russia No. 134 dated 06.23.2005, registered with the Ministry of Justice of Russia on 07.29.2005 No. 6842, in line 4 “Vehicle category (A, B, C, D, trailer) of the vehicle passport, the category that corresponds to the classification of vehicles is indicated.
As follows from clause 28 of the Regulations on PTS, the category of vehicles is determined according to the UNECE ITC classification.
Indication in the vehicle passport, for example, of category “B” does not yet indicate that the vehicle is a passenger vehicle.
When determining types of vehicles and assigning them to one type or another, we recommend following the designation system vehicles(ATS), adopted by the standard OH 025 270-66 (hereinafter referred to as the Normal) and reflected in the document “Fuel consumption standards and lubricants on road transport", approved by the Ministry of Transport of the Russian Federation on April 29, 2003.
6) Year of manufacture of the vehicle
Indicated in accordance with PTS. In the absence of this information, it can be established in accordance with model year indicated in the VIN
7) Engine model
8) Engine number
!!! Point 7 and 8 in this moment, in accordance with current rules are not indicated in the STS
9) Chassis (frame) number
Consists of 17 characters and can be deciphered as VIN.
The chassis of a ground vehicle is an assembled set of transmission units, chassis units and control mechanisms.
- A vehicle chassis using a frame is a complete structure that can be moved on its own wheels or tracks. Frame chassis are used mainly in tractors and trucks. The structure of the frame chassis depends on the propulsion device used. U wheeled vehicles The chassis design is determined by the total number of axles and the number of driven axles. Vehicle chassis designed for off-road driving are equipped with means of increasing cross-country ability.
- Vehicle chassis with monocoque body— the base of the vehicle, connecting transmission units, chassis units and control mechanisms.
FRAME - the supporting system of a vehicle, which is beam structure.
10) Body number (stroller)
A body is a part of a car or other vehicle, designed to accommodate passengers and cargo. The body number consists of 17 characters and corresponds to the VIN of the vehicle.
Types of automobilesbodies
| Closed |
Sedan Two-door sedan Hatchback Coupe Limousine Minivan Hardtop Town car Combi Liftback |
| Open |
Cabriolet Phaeton Landau Targa Roadster Spider |
| Cargo-passenger |
Station wagon Pickup Van |
| Exclusive |
Brougham Landau Targa |
11) Vehicle color
Applied to the vehicle body different ways a structure that allows one to subjectively distinguish electromagnetic radiation in the optical range, determined on the basis of the emerging physiological visual sensation and depending on a number of physical, physiological and psychological factors.
The colors indicated in the STS are the main ones: black, white, grey, silver, green, blue, red, etc. without indicating shades or factory names.
12) Engine power
Power is a physical quantity equal to general case the rate of change, conversion, transmission, or consumption of energy in a system.
The units of measurement used to reflect the physical power of the engine are 1 kW, which is equal to 1000 J/1 sec., and horsepower, which is equal to 735.5 W. Horsepower used to determine the basis for calculating taxes and payments.
13) Ecological class
Characterizes automotive vehicles depending on the level of emissions of harmful (pollutant) substances, which are engine exhaust gases internal combustion and fuel evaporation automotive technology containing harmful (pollutant) substances (carbon monoxide (CO), hydrocarbons (CmHn), nitrogen oxides (NOx) and dispersed particles).
The Euro-1 standard was introduced in Europe in the early 90s. There are currently 5 standards. The Euro 4 standard was introduced in Russia on January 1, 2010. At the moment, a government decree has been adopted, which introduces the Euro-5 standard from January 1, 2014.
14) Vehicle passport.
A document containing information about the main technical characteristics of the vehicle, identification data of the main units, information about the owner, registration and deregistration.
