What is the make and model of the vehicle. What is a car modification: we study the lineup

18.07.2019

Brake system

the specific design of the vehicle k.-l. type, determined by the execution and layout of its main units and assemblies. Vehicles of different models belonging to the same type differ in design, but have similar performance characteristics. M.t.s. - one of the objects of study of autotechnical expertise.

Forensic Encyclopedia. - M.: Megatron XXI. Belkin R. S. . 2000 .

See what the "Vehicle Model" is in other dictionaries:

vehicle model- the specific design of the vehicle, determined by the design and layout of its main components and assemblies ... Source: Guidelines on conducting an independent technical examination of a vehicle with OSAGO (N ... ... Official terminology

vehicle type- 2.2. vehicle type: Vehicles that do not differ significantly from one another in design features specified in this standard. Source … Dictionary-reference book of terms of normative and technical documentation

Vehicle Passport- The 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 TCP, ... ... Wikipedia

vehicle passport- noun vehicle passport (abbr. Title) A document containing information about the main technical characteristics of the vehicle, identification data of the main units, information about the owner, registration and removal from ... ... Universal optional practical Dictionary I. Mostitsky

Vehicle identification- a comprehensive study, including: the establishment of constructive, functional and performance characteristics vehicle, defining its make, model, modification; study markings and others… … Official terminology

Modification of the main model of the vehicle, due to the peculiarities of its use. As a rule, the body or equipment of the vehicle is subjected to a change, while the chassis does not change significantly. M.t.s.… …

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The procedure for issuing vehicle passports

In the line "1. Identification number (VIN)" indicate in Arabic numerals and letters of the Latin alphabet the symbols assigned to the vehicle. The first part of the VIN, which identifies the vehicle manufacturer, consists of three letters or letters and numbers indicating the geographic area, country code and vehicle manufacturer code, assigned in the prescribed manner. The second part of the VIN is the descriptive part of the identification number and consists of six characters that identify the vehicle according to the design documentation. The third part of the VIN is the indicative part and consists of eight digits or letters, of which the last four characters must be digits. The first character may indicate the code of the year of manufacture of the vehicle or model year in accordance with Comparison table th digits and letters used in identification numbers as the code of the year of manufacture of the vehicle or vehicle chassis (Appendix No. 2 to this Regulation), on subsequent signs - the serial number of the vehicle. To designate a manufacturer producing less than 500 vehicles per year, the number 9 is used as the third character of the first part of the VIN. For such a manufacturer, a combination of characters identifying a particular manufacturer is affixed to the third, fourth and fifth positions of the third part of the VIN. If there are other identification numbers on vehicles or chassis that have a different number of letters and numbers used than VIN (less than 17), the addition of any letters, numbers or symbols is not allowed.

The line "2. Make, model of the vehicle" indicates symbol vehicle, assigned in the manner prescribed for products automotive industry, and given in the Approval or in the registration documents and consisting, as a rule, of the letter, number or mixed designation assigned to the vehicle, independent of the designation of other vehicles.

The line "3. Name (type of vehicle)" indicates the characteristics of the vehicle, determined by its design features and purpose.

A - motorcycles, scooters and other motor vehicles;
B - cars allowed maximum weight which does not exceed 3500 kg and the number of seats of which, in addition to the driver's seat, does not exceed eight;
C - motor vehicles, with the exception of those belonging to category "D", the maximum authorized mass of which exceeds 3500 kg;
D - cars designed for the carriage of passengers and having more than 8 seats, in addition to the driver's seat;
trailer - a vehicle intended for movement in combination with a vehicle. This term includes semi-trailers.

Transfer of the categories of vehicles specified in the Approval to the categories of vehicles according to the classification of the Convention on road traffic produced in accordance with the Comparative Table of Vehicle Categories (TC) according to the classification of the Inland Transport Committee of the United Nations Economic Commission for Europe and according to the classification of the Convention on Road Traffic (Appendix No. 3 to this Regulation).

The line "5. Year of manufacture of the vehicle" indicates the year of manufacture of the vehicle. In the absence of documentary confirmation of the date of manufacture of the vehicle, the year of manufacture may be determined by the code of manufacture indicated in the identification number of the vehicle.

The line "6. Model, N of the engine" indicates the model and the engine identification number assigned by the organization or entrepreneur, printed on the engine block. The identification number may consist of groups of separate digits, of which the last group of two digits indicates the year of manufacture of the engine.

The lines "7. Chassis (frame) N" and "8. Body (cabin, trailer) N" indicate the corresponding identification numbers chassis (frames) or bodies (trailers) assigned and applied to them by an organization or an entrepreneur.

In the line "9. Color of the body (cabin, trailer)" one of the following primary colors is indicated in which the body (cabin) of the vehicle is painted: white, yellow, brown, red, orange, purple, blue, green, black or the name of other colors. In the case of painting the body (cabin) in several colors, this line indicates the color as combined or multi-color with the name of the primary colors.

The line "10. Engine power, hp (kW)" indicates the engine power in horsepower(kilowatts).

The line "11. Engine displacement, cc" indicates the displacement of the engine cylinders.

Line "12. Engine type" indicates the type of engine depending on the fuel used.

On the line "13. Environmental class"In words one of the five environmental classes of vehicles ("zero", "first", "second", "third", "fourth") is indicated in words. If this line is not in the passport, information about the environmental class of the vehicle in the "Special Marks" section " an entry is made: "Ecological class (the number of the environmental class is indicated)".

In the line "14. Permissible maximum weight, kg" indicates the digital value of the mass of the equipped vehicle with cargo, driver and passengers, established by the organization or entrepreneur as the maximum allowable.

In the line "15. Mass without load, kg" the digital value of the mass of the vehicle without load is indicated. The information provided for in paragraphs 33 - 38 of these Regulations is filled in on the basis of the Approval, and in their absence, the corresponding lines can be filled in on the basis of officially published technical specifications, reference books, tables and other documents.

The line "16. Organization - manufacturer of the vehicle (country)" indicates the full or abbreviated name of the organization or entrepreneur that manufactured the vehicle, and the country of manufacture is indicated in brackets.

The line "17. Approval of the TS type" shall indicate the number under which the information about the Approval is included in the State Register, the date of issue of the Approval and the name of the certification body that issued the specified document.

The line "18. Country of export" indicates the country from which the vehicle was exported to the territory Russian Federation. The line is filled in in case of import of vehicles into the Russian Federation from abroad. Otherwise, this line is marked with a dash.

The line "19. Series, N TD, TPO" indicates the name of the document (TD or TPO) and the reference number from column 7 of the TD or the reference number from column 3 of the TPO, according to which customs clearance Vehicle. On vehicles converted into federal ownership in accordance with the procedure established by the legislation of the Russian Federation, or when levying execution on vehicles imported into the territory of the Russian Federation for the obligations of their owners, for which passports were issued by the customs authorities in accordance with clause 66 of this Regulation, instead of a TD or TPO may indicate another document referred to in subparagraph 66.2 of this Regulation.

The line "20. Customs restrictions" shall indicate the restrictions established by the customs authorities in accordance with the legislation of the Russian Federation on the use and (or) disposal of vehicles imported into the territory of the Russian Federation. If the restrictions have not been set, the following entry is made in this line: "not set".

In the line "21. Name (full name) of the owner of the vehicle" the owner of the vehicle is indicated, and in the next line "22. Address" - legal address legal entity or entrepreneur or address individual who own the vehicle.

The line "23. Name of the organization that issued the passport" indicates the organization or entrepreneur, customs authority or subdivision of the State traffic inspectorate that issued the passport, and the next line "24. Address" - their location.

The line "25. Date of issue of the passport" indicates the day, month and year of issue of the passport. In the "Signature" section, the signature of the entrepreneur, official of the organization, customs authority or subdivision of the State traffic inspectorate is affixed. In the "Place of the seal" section, an imprint of the seal of the organization, entrepreneur, customs authority or subdivision of the State traffic inspectorate that issued the passport is affixed. Sections located on the left front and reverse sides passports and containing information about the owners of vehicles and completed transactions aimed at alienating and acquiring ownership of vehicles ("Name (full name) of the owner", "Address", "Date of sale (transfer)", "Document on the right of ownership", "Signature of the former owner", "Signature of the present owner"), are filled in in the following order:

When registering vehicles for their owners, indicated in the passports issued by organizations or entrepreneurs or customs authorities:

in the lines "Name (full name) of the owner", "Address" the data of the owners are indicated according to lines 21 and 22 of the passport;
in the lines "Date of sale (transfer)", "Document of ownership" dashes are put down. Filling in the lines is carried out by the owners or owners of vehicles;
in the line "Signature of the real owner" the signature of the owner or owner of the vehicle is affixed.

The completed lines are certified by seals of the owners of vehicles, if they are legal entities or entrepreneurs and the presence of seals is provided for by the legislation of the Russian Federation. When making transactions in accordance with the established procedure aimed at alienating and acquiring ownership of vehicles:

in the lines "Name (full name) of the owner", "Address", the data of the new owner who acquired the ownership of the vehicle are indicated;
the line "Date of sale (transfer)" indicates the day, month and year of the transaction aimed at alienating and acquiring ownership of the vehicle;
the line "Document of ownership" indicates the name of the document confirming the ownership of the vehicle, its number (if any) and the date of compilation;
in the line "Signature of the former owner" the signature of the former owner of the vehicle is affixed, and in the line "Signature of the present owner" - the signature of the new owner.

In cases where transactions aimed at alienating and acquiring ownership of vehicles were made with the participation of legal entities or entrepreneurs who are sellers and (or) buyers of vehicles, the completed lines are certified by imprints of their seals. Details located on the left front and back sides of passports and containing information about the registration of vehicles or their removal from registration records("Certificate of registration of the vehicle, series, N", "State register sign", "Date of registration", "Issued by the traffic police", "Date of deregistration"), are filled in by officials of the departments of the State traffic inspectorate. The entries made are certified by the signatures of the indicated officials and imprints of the seals of the State Traffic Inspectorate. The "Special Marks" section contains the information provided for by this Regulation, or other information containing the grounds for issuing and issuing a passport, which are certified by the signatures of the relevant officials and seals.

is the distribution different cars into groups, classes and categories. Depending on the type of construction, the parameters of the power unit, the purpose or features that certain vehicles have, the classification provides for several such categories.

Classification by purpose

Vehicles differ in their purpose. It is possible to distinguish passenger and cargo vehicles, as well as vehicles special purpose.

If with passenger and truck everything is very clear, special transport not intended for the transport of people and goods. Such vehicles transport the equipment that is attached to them. So, such means include fire trucks, aerial platforms, truck cranes, mobile shops and other cars that are equipped with one or another equipment.

If a passenger car can accommodate up to 8 people without a driver, then it is classified as a passenger car. If the capacity of the vehicle is more than 8 people, then this type of vehicle is a bus.

The carrier can serve general purpose or for transportation special cargo. General purpose cars have in their design a body with sides without a tipping device. Also they can be completed with an awning and arches for installation.

Special purpose trucks have in their design various technical capabilities for the transport of certain goods. For example, the panel carrier is optimized for easy transport of panels and building boards. The dump truck is used mainly for bulk cargo. The fuel truck is designed for light oil products.

Trailers, semi-trailers, drop trailers

Any vehicle can be used with additional equipment. These can be trailers, semi-trailers or dissolutions.

A trailer is one of the types of vehicles used without a driver. Its movement is carried out by means of a car with the help of towing.

A semi-trailer is a towed vehicle without the participation of a driver. Part of its mass is given to the towing vehicle.

The trailer dissolution is intended for transportation of long loads. The design provides for a drawbar, the length of which may change during operation.

The towing vehicle is called a tractor. This car comes with special device, which allows you to couple the car and any of the trailers. In another way, this design is called a saddle, and the tractor is called a truck tractor. However truck tractor is in a separate category of vehicles.

Indexing and types

Previously, in the USSR, each vehicle model had its own index. It denoted the factory where the car was produced.

In 1966, the so-called industry standard OH 025270-66 "Classification and designation system for automobile rolling stock, as well as its units and components" was adopted. This document not only allowed to classify the types of vehicles. Based on this provision, trailers and other equipment also began to be classified.

Under this system, all vehicles, the classification of which was described in this document, had four, five or six digits in their index. According to them, it was possible to determine the categories of vehicles.

Deciphering digital indices

By the second digit it was possible to find out the type of vehicle. 1 - passenger vehicle, 2 - bus, 3 - general purpose truck, 4 - truck tractor, 5 - dump truck, 6 - tanker, 7 - van, 9 - special purpose vehicle.

As for the first digit, it denoted the vehicle class. For example, passenger vehicles, the classification of which was carried out by engine size. Trucks divided into classes by weight. Buses differed in length.

Classification of passenger vehicles

According to the industry standard, passenger wheeled vehicles were classified as follows.

1 - an especially small class, the engine size was up to 1.2 liters;
2 - small class, volume from 1.3 to 1.8 l;
3 - middle-class cars, engine size from 1.9 to 3.5 liters;
4 – big class with a volume above 3.5 l;
5 – top class passenger vehicles.

Today, the industry standard is no longer required, and many factories do not adhere to it. However domestic producers autos still use this indexing.

Sometimes you can find vehicles whose classification does not fit the first digit in the model. This means that the index was assigned to the model at the development stage, and then something changed in the design, but the number remained.

Foreign-made cars and their classification system

Indexes of foreign cars that were imported into the territory of our country were not included in the list of vehicles according to the accepted normal. Therefore, in 1992, the Motor Vehicle Certification System was introduced, and since October 1, 1998, its modified version has been in force.

For all types of vehicles that came into circulation in our country, it was necessary to draw up a special document called “Vehicle Type Approval”. It followed from the document that each vehicle should have its own separate brand.

To simplify the procedure for passing certification in the Russian Federation, the so-called International Classification System is used. In accordance with it, any road vehicle can be attributed to one of the groups - L, M, N, O. There are no other designations.

Categories of vehicles according to the international system

Group L includes any vehicle with less than four wheels, as well as ATVs:

The L1 is a moped or vehicle with two wheels that can reach a top speed of 50 km/h. If the design of the vehicle has an internal combustion engine, then its volume should not exceed 50 cm³. If as power unit used Electrical engine, then the rated power should be less than 4 kW;
L2 - a three-wheeled moped, as well as any vehicle with three wheels, the speed of which does not exceed 50 km / h, and the engine capacity is 50 cm³;
L3 - a motorcycle with a volume of more than 50 cm³. Its maximum speed is higher than 50 km/h;
L4 - a motorcycle equipped with a sidecar for carrying a passenger;
L5 - tricycles, the speed of which exceeds 50 km / h;
The L6 is a lightweight quad. The curb weight of the vehicle must not exceed 350 kg; Max Speed no more than 50 km/h;
L7 is a full-fledged ATV with a mass of up to 400 kg.

M1 is a vehicle for the carriage of passengers with no more than 8 seats;
M2 - vehicles with more than eight passenger seats;
M3 - vehicles with more than 8 seats and weighing up to 5 tons;
M4 - a vehicle with more than eight seats and a weight of more than 5 tons.

N1 - trucks weighing up to 3.5 tons;
N2 - vehicles with a mass of 3.5 to 12 tons;
N3 - vehicles with a mass of more than 12 tons.

Vehicle classification according to the European Convention

In 1968, the Convention on Road Traffic was adopted in Austria. The classification provided in this document is used to designate different categories of transport.

Types of vehicles under the Convention

It includes several categories:

A - these are motorcycles and other two-wheeled motorized vehicles;
B - cars with a mass of up to 3500 kg and no more than eight seats;
C - all vehicles, except for those that belong to category D. The mass must be more than 3500 kg;
D - passenger transport with more than 8 seats;
E - freight transport, tractors.

Category E allows drivers to drive road trains that consist of a tractor. Also here you can include any vehicles of classification B, C, D. These vehicles can work as part of a road train. This category is assigned to drivers along with other categories, and it is put on the vehicle certificate when registering a car.

Unofficial European classification

In addition to the official classification, there is also an unofficial one, which is used quite widely. It is quite popular among vehicle owners. Here you can distinguish categories depending on the design of vehicles: A, B, C, D, E, F. Basically, this classification is used in reviews by automotive journalists for comparison and evaluation.

Class A contains small-capacity vehicles of low cost. F are the most expensive, very powerful and prestigious car brands. In between are classes of other kinds of machines. There are no clear boundaries here. This is a wide variety of cars.

With the development of the auto industry, new cars are constantly being produced, which subsequently occupy their niches. With new developments, the classification is constantly expanding. It often happens that various models can occupy the boundaries of several classes, thereby forming a new class.

A striking example of such a phenomenon is parquet SUV. It is designed for paved roads.

VIN codes

In fact, this is a unique vehicle number. In such a code, all information about the origin, manufacturer and technical characteristics of a particular model is encrypted. Numbers can be found on many one-piece units and assemblies of machines. They are mainly found on the body, chassis elements or special nameplates.

Those who developed and implemented these numbers introduced the most simple and reliable method, which greatly facilitates the process of classifying cars. This number allows you to at least slightly protect cars from theft.

The code itself is not a jumble of letters and numbers. Each sign carries certain information. The cipher suite is not very large, each code has 17 characters. Basically, these are letters of the Latin alphabet and numbers. This cipher provides a position for a special check number, which is calculated from the code itself.

The process of calculating the control number is a fairly powerful means of protecting against broken numbers. Destroying numbers is not difficult. But to make such a number so that it falls under the control number is already a separate and rather difficult task.

In conclusion, I would like to add that all self-respecting automakers use general rules to calculate the check digit. However, manufacturers from Russia, Japan and Korea do not adhere to such protection methods. By the way, this code is easy to find original spare parts to one model or another.

So, we found out what types of vehicles are, and examined their detailed classification.

The make and model of a car cannot be attributed to identical concepts, as some suggest. If you look, then between them you can find huge differences. One brand of car can have quite a few models.

The brand of a car belongs to the basic concept. Otherwise it can be called as a brand or trademark. You can give a completely extraneous example: Nokia N8. This phrase makes us understand that we have a Nokia brand phone, model N8. The same goes for cars: brand, and model can be Octavia or Yeti. But, most often, the brand of the car is trying to determine its belonging 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 brands Subaru- Forester, Outback, Impreza, DRZ, Legacy, Tribeca or WRX. To make it clearer what the lineup of a car brand is, I will 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 - these are Swift, SX4, Vitara.

What does the car model name say?

The brand name can have different origins. It can be in the form of an abbreviation - BMW (translated from German it will sound like "Bavarian engine factories"). And "" proudly bears its name thanks to the daughter of the head of the concern, representative office in France. If we consider Mercedes models in more detail, then you pay attention that each model contains a letter and a number in its name. The letter indicates belonging to the class, and the number indicates the size of the engine (this applies passenger transport) - E320 or A180. This suggests that the body of the car 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, it can be concluded that executive class Mercedes brand cars have the designation S, and the letter A belongs to the budget series.

And if you want to find and purchase a car from your mobile phone, you can use the Yandex Auto app for Android. You can download it here - link .

Digital secrets of cars

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. By 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 stickers like 4WD or AWD, or 4 * 4 indicates the type all-wheel drive transmission. But since most concerns strive for their own individuality, but on the lid of their trunks you can already see some abbreviations - TDSi (Ford) or JTD (Fiat), which indicates that these cars are equipped with diesel engines.

Variety of machines

In the world huge variety car brand emblems. Each of them indicates the quality of a car produced by a particular automaker. Not every motorist is given the opportunity to determine the brand of the car by its icon.

The image of the sign has a very deep history. The formation of each of them took place for a long time, since not every enterprise was given the opportunity to work in the field of vehicle production. Over time, icons have been regularly improved.

It should be noted right away that the number of emblems that exist in the world correspond 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.

cars;

motorcycles and scooters;

buses;

trucks;

other self-propelled machines and pneumatic and caterpillar mechanisms;

boats, motor boats and other water vehicles;

yachts and other motor-sailing vessels;

jet skis;

planes, helicopters;

non-self-propelled (towed) vessels, etc.

Category Definition

When determining the types of motor vehicles and classifying them as trucks or cars, one must be guided by the data of the vehicle passport (PTS). This procedure is confirmed by the letters of the Ministry of Finance of Russia dated August 13, 2012 No. 03-05-06-04 / 137 and dated October 21, 2010 No. 03-05-06-04 / 251, the Federal Tax Service of Russia dated February 15, 2012 No. BS -4-11/2450 and dated December 1, 2009 No. 3-3-06/1769.

The type and category of the vehicle are indicated in lines 3 and 4 of the TCP on the basis of the Convention on Road 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 (Regulation 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).

Vehicle types are understood as a characteristic of a vehicle, determined by its design features and purpose (cargo, passenger car, bus, etc.). Five categories of TS can be distinguished:

1) A - motorcycles, scooters and other motor vehicles;

2) B - cars, the maximum authorized mass of which does not exceed 3500 kg and the number of seats of which, in addition to the driver's seat, does not exceed eight;

3) C - motor vehicles, with the exception of those belonging to category "D", the permissible maximum mass of which exceeds 3500 kg;

4) D - cars designed for the carriage of passengers and having more than 8 seats, in addition to the driver's seat;

5) E - trailer - a vehicle intended for movement in combination with a vehicle. This term includes semi-trailers.

If the data on the category (type) of the vehicle specified in the TCP do not allow 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).

Situation: to which category of vehicles when calculating transport tax the car applies: to cars or trucks. The type of vehicle according to the TCP is indicated as “cargo”, category - “B”?

The car belongs to the category of cargo vehicles.

The indication in the Title of category "B" 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 Regulation approved by the joint order of June 23, 2005 of the Ministry of Internal Affairs of Russia No. 496, the Ministry of Industry and Energy of Russia No. 192, the 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, in the situation under consideration, it is necessary to calculate the transport tax taking into account the type of vehicle indicated in line 3 of the TCP. If the vehicle category - "B" and the type of vehicle - "cargo" are simultaneously indicated in the TCP, then calculate the transport tax as from a truck. In addition, you can use the transport marking, which is given in line 2 of the TCP. Second sign digital designation vehicle model indicates its type (type of vehicle). For example: "1" - passenger car, "7" - vans, "9" - special.

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated August 13, 2012 No. 03-05-06-04 / 137, dated October 21, 2010 No. 03-05-06-04 / 251, dated March 19, 2010 No. 03- 05-05-04/05 and the Federal Tax Service of Russia dated April 7, 2016 No. SA-4-7/6024.

Situation: what type of vehicles according to TCP when calculating the transport tax include truck cranes based on trucks: To self-propelled vehicles Or for trucks?

Truck cranes belong to the category of trucks.

Truck cranes mounted on the basis of trucks belong to the category of trucks. Such a conclusion can be drawn on the basis of the data in the table, which shows comparative analysis categories of vehicles according to the UNECE ITC classification and according to the classification of the Convention on Road Traffic.

The legitimacy of this approach is confirmed by the letter of the Ministry of Finance of Russia dated January 17, 2008 No. 03-05-04-01 / 1 and arbitration practice (see, for example, the decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 17, 2007 No. 2965/07, FAS Zapadno- Siberian District of October 3, 2011 No. A46-14465/2010, FAS of the Volga-Vyatka District of September 24, 2009 No. A29-133/2009).

Situation: What category of vehicle when calculating the tax include UAZ-3962, UAZ-2206 category "B" cars: buses or cars?

It is necessary to calculate the transport tax taking into account the type of vehicle specified in line 3 of the TCP (letters of the Ministry of Finance of Russia dated August 13, 2012 No. 03-05-06-04 / 137, dated January 17, 2008 No. 03-05-04-01 / 1). In addition, you can use the vehicle marking, which is given in line 2 of the TCP. The second sign of the digital designation of the transport model indicates its type (type of car). For example: "1" - passenger car, "7" - vans, "9" - special. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated March 19, 2010 No. 03-05-05-04/05 and the Federal Tax Service of Russia dated April 7, 2016 No. SA-4-7/6024.

If the type of vehicle (truck, car, bus, etc.) cannot be determined, please refer to the Comparison Table of Vehicle Categories between the ITC ECE OOC Classification and the Convention Classification. In the Comparison Table, the buses are categorized as "D". Therefore, if the category "B" is indicated in the title of an ambulance van, then it is not a bus. There are examples in arbitration practice judgments, in which it is recognized that the category "B" specified in Title of vehicles UAZ-3962, UAZ-2206 confirms the classification of this vehicle as passenger car(See, for example, the decision of the Supreme Arbitration Court of the Russian Federation of February 20, 2007 No. 1369/07, the resolution of the Federal Antimonopoly Service of the West Siberian District of October 18, 2006 No. F04-6867 / 2006 (27536-A81-15), the East Siberian District dated March 12, 2009 No. А58-3798/08-Ф02-869/09, Northwestern District dated July 17, 2006 No. A05-1765 / 2006-13).

In cases where the data on the category (type) of the vehicle specified in the TCP do not allow to unambiguously determine the tax rate, the Federal Tax Service of Russia recommends that tax inspectorates resolve this issue in favor of organizations (letter dated December 1, 2009 No. 3-3-06 /1769).

Situation: Which category of vehicles are included in the calculation of transport tax? mining trucks BelAZ?

Mining dump trucks "BelAZ" belong to the category of other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks. This is stated in the letters of the Ministry of Finance of Russia dated June 27, 2008 No. 03-05-05-04 / 12, dated May 31, 2006 No. 03-06-04-04 / 21. The legitimacy of this approach is confirmed by arbitration practice (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation of January 31, 2007 No. 29/07, the decisions of the Ural District of October 22, 2007 No. Ф09-8633 / 07-С3, of March 26, 2007 No. Ф09-1943/07-С3).