Legal entities must calculate the transport tax in 2017 on their own; the Federal Tax Service will do this for individual transport owners. The latter just needs to wait until they receive a notification from the tax authority (by mail or in the form email V personal account, registered to a specific taxpayer).

Calculation of transport tax 2017: basic concepts

Issues of calculating transport tax payments fall within the scope of regulation of the Tax Code of the Russian Federation (Chapter 28 of the document is devoted to this type of tax) and regulations of regional authorities. The tax is classified as local, so the basis for its application is set at the national level, and specific norms, terms and payment procedures are approved by local authorities.

Cost calculation transport tax is closely related to the type of vehicle, its age and engine power, and the period of ownership by a particular taxpayer. Additional factor influence on the final tax amount – the cost of the car. If the car belongs to the category of luxury goods, its price exceeds the threshold of 3 million rubles, then the transport tax will be calculated using an increasing coefficient (Article 362, paragraph 2 of the Tax Code).

Tax rates in the basic version are presented in Art. 361 clause 1 of the Tax Code of the Russian Federation. If the regions are not set as their own normative document other rates for this tax, then taxpayers have the right to calculate the transport tax in 2017 according to the values ​​recommended by the Tax Code. The maximum range of increase or decrease in the rate at the local level from the specified value in the Tax Code should not exceed ten times the value.

The procedure for calculating transport tax involves making advance payments during the year. The amount of such intermediate payments should be based on the value of a quarter of the total tax for the year. According to the results tax period(it is equal to a year) payments made towards its payment are subtracted from the total annual settlement amount, the difference is subject to transfer to the budget.

How to calculate the amount of transport tax?

When calculating the amount of tax in the basic version, two indicators are used:

• The tax base;
• Tax rate.

In the role tax base can perform horsepower, a measure of the static thrust of a jet engine or gross tonnage (measured in register tons).

The formula for calculating transport tax - 2017 is a multiplication of the tax base with a regional value tax rate. This scheme is suitable for standard cases when the cost of the car does not exceed 3 million rubles, and the period of ownership is at least a year.

Calculation of transport tax for less than a month ownership involves accounting for the month of acquisition as full if the acquisition transaction was concluded in the first half of the month. If the fact of ownership of the vehicle occurs after the 15th, then no tax is charged for that month.

For cars purchased during the tax period, the formula for calculating transport tax will look slightly different:

Tax base X, the rate adopted in the region is X (number of months of ownership / 12).

For expensive cars, the transport tax is calculated using an additional indicator - a multiplying factor, by which the tax value obtained using the usual formula is multiplied.

Table for calculating transport tax according to the Tax Code of the Russian Federation in terms of tax rates

Transport tax in Crimea - 2017 – calculation and regulatory framework

Residents of Crimea received the first notifications to pay transport tax in 2016 for the period 2015. Tax calculations for transport of individuals and legal entities are carried out on the basis of the provisions of the Law of the Republic of Crimea No. 8-ZRK/2014, dated November 19, 2014.

Transport tax in Crimea 2017 - calculation is carried out for motorcycles and buses at rates 2 times higher than the base ones (those given in the Tax Code). The highest values ​​are assigned to by freight transport– regional indicators are 5 times higher than standard. For passenger cars the rates are slightly higher than those recommended in the Tax Code - on average 3 times higher.

Crimean legislation provides for reduction factors for old cars:

• when the machine is used for more than 10 years, the tax amount is reduced by 20%;
• with a 15-year term the coefficient is 30%;
• if the service period exceeds the 20-year threshold, the tax is reduced by half.

Transport tax: calculation example

The organization purchased a passenger car with a capacity of 180 hp. June 05, 2016. In the region, transport tax rates corresponding to the Tax Code are applied. In terms of cost, the car is not considered a luxury item.

At the end of 2016, the tax will be calculated as follows:

180 hp X 5 (tax rate taking into account power) X (7 (months of actual ownership from June to December) / 12) = 525 rubles.

Transport tax is a car tax that every car owner is required to pay from the moment the vehicle is registered. The obligation to pay transport tax falls on the shoulders of both individuals and legal entities.

Vehicles subject to taxation:

• cars (cars and trucks)
• buses
• motorcycles
• boats
• motor boats
• jet skis
• snowmobiles
• aircraft
• helicopters
• other ground, surface and air vehicles with an engine

Sum = R * P * (m/12) * K

R - rate

P - vehicle power in horsepower

m - number of months of ownership per year

K—increasing factor

Increasing coefficients for expensive cars

For cars whose cost is above 3 million rubles, increasing coefficients are provided:

To quickly and accurately calculate your car tax, we suggest using our online calculator

Online calculation of transport tax 2019
Calculator by region

You can calculate the transport tax using the calculator located on this website. Transport tax (or car tax) is a fee that is levied on all car owners, both individuals and legal entities. The service will allow you to save a lot of time. In order to make calculations, you need to fill out a short form. Requires the following information:

• region of property registration;
• tax year;
• type of vehicle (passenger car, large or small motorcycle, truck, snowmobile, etc.);
• power (and horsepower);
• reporting period (in months).

On what basis are you charged this tax?

Just look at Chapter No. 28, which is in Tax Code RF. Payment must be made even if the vehicle is not in use or is in a faulty condition. Is your car undergoing long-term repairs? This does not remove it from the registration register.

Typically, tax authorities themselves send forms with details and payment amount. But sometimes letters do not arrive, interruptions occur, and employees cannot cope with the entire load. Even if you did not receive it, this does not at all exempt you from paying the described tax.

Who can use this calculator?

First of all, the transport tax calculator will be useful for legal entities, because in order to pay the tax, legal entity You must independently calculate the payment amount. And also to those individuals who have not made payments for at least several years. You can find out the amount of debt for a certain year (2011, 2012, 2017, and so on). The calculations themselves are as simple as possible. The service simply multiplies the tax rate by the vehicle capacity.

The first parameter will depend on the region and type of transport. Even in the case of passenger cars, the amount of the fee can vary significantly. You can calculate transport tax by region using a calculator in just one minute. You won't have to use it complex formulas and do the calculations yourself. You receive only the most current data.

Transport tax rates in 2017 differ significantly in different regions. It will be useful for every car owner to know what they depend on and how they are calculated.

A proven online service from our partners, the “AutoKod” portal, will help you obtain complete operational information about the history of ownership and operation of the car.

Both owners and those who have a car in their garage that has not been used for its intended purpose for many years must contribute funds to the state treasury. Moreover, not only cars, but also vehicles such as:

• two-wheeled motorcycles;
• scooters;
• all types of freight transport;
• airplanes and helicopters;
• jet skis, yachts, sailboats, boats;
• snowmobiles and motor sleighs.

Transport tax rates in 2017 by region are determined local authorities based on the following factors:

• wages and living standards;
• number of registered vehicles.

In the same time Russian legislation regulates that the amount of transport tax in 2017 by region of Russia should not differ from the basic rate established at the state level by more than 10 times. It does not matter whether we are talking about increasing or decreasing it.

Another factor that affects the amount of tax is the power of the vehicle and its category. This means that the more horsepower there is under the hood of a car, the more it will cost its owner. This measure is designed to encourage citizens to buy small and more environmentally friendly cars.

The period during which the car is in use by a particular payer will also have a significant impact on the final tax amount. But the tariff will be finalized only after taking into account, which has been introduced for vehicles worth more than 3 million rubles. This criterion is calculated individually and again based on the characteristics of the region in which the car is registered.

Let's summarize: in 2017, the cost of a car tax is determined by its power, horsepower and the multiplying factor that applies to expensive auto industry products.

As the transport tax table shows, in different parts In Russia, you can pay quite different amounts for a car of the same power. For example, the rate for a car with 151 to 200 horsepower under the hood can be 40 rubles for each of them in Adygea, 50 in the Belgorod region and only 25 in the Altai Territory.

The table shows tax rates for cars and trucks of various capacities for each region of Russia.

Table of transport tax tariffs by region

Transport tax on trucks in 2017 was significantly reduced. This applies, however, only to heavy transport – from 12 tons. But this is not a benefit, but an escape from double taxation: after implementation on Russian roads of the Platon system, owners of heavy vehicles make payments to the budget through it.

The tax rate for transport tax in 2017 for legal entities has not changed either.

Table of transport tax rates for trucks

All car owners are interested in the question: have vehicle tax rates changed in 2017? To date, no significant innovations have been noted. On the contrary, the issue of canceling this fee has become discussed much less frequently.

The fact is that the tax itself is one of the most important sources of filling the state treasury. According to the government, cutting revenue during a crisis is not only unwise, but also risky.

What may become real this year, as experts say, is a differentiated approach to certain types of vehicles. So, let's say, this may affect cars using hybrid engines or gas fuel.

In the meantime, it will be useful to know how much your car will cost this year. You can check this information at your local tax service, especially since the law now obliges car owners to contact the authorized body regarding tax payment without waiting for notification documents. Otherwise, the taxpayer will face a fine of 20% of the tax payment amount.

Table of increasing coefficient for transport tax

Article 356. General provisions

Transport tax (hereinafter in this chapter - tax) is established by this Code and the laws of the constituent entities Russian Federation on tax, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter. In relation to taxpayer organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing a tax, also determine the procedure and deadlines for paying the tax.
(Part two as amended by Federal Law dated October 4, 2014 N 284-FZ)

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Taxpayers (hereinafter in this chapter - taxpayers) are persons to whom, in accordance with the legislation of the Russian Federation, vehicles are registered that are recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article.

For vehicles registered in the name of individuals, acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of the vehicle before the official publication of this Federal Law, the taxpayer is the person specified in such a power of attorney. In this case, the persons to whom the specified vehicles are registered shall notify tax authority at the place of his residence about the transfer on the basis of a power of attorney of the specified Vehicle.

Part three became invalid as of January 1, 2017. - Federal laws dated December 1, 2007 N 310-FZ, dated July 30, 2010 N 242-FZ.
FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law “On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation” are not recognized as taxpayers ".

(part four introduced by Federal Law dated 06/07/2013 N 108-FZ)
Confederations, national football associations (including the Russian Football Union), the Organizing Committee "Russia 2018", subsidiaries of the Organizing Committee "Russia 2018", producers of FIFA media information, suppliers of FIFA goods (works, services) specified in Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", in relation to vehicles owned by them and used only for the purpose of carrying out activities provided for by the said Federal Law.

(Part five introduced by Federal Law dated 06/07/2013 N 108-FZ)

Article 358. Object of taxation

1. The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) ) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.

2. The following are not subject to taxation:

1) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;

2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through authorities social protection population in established by law ok;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs, whose main activity is passenger and (or) freight transportation;

(as amended by Federal Law dated December 27, 2009 N 368-FZ)

5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock tankers, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, Maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products;

6) vehicles owned by federal bodies with the right of operational control executive power and federal government agencies, in which the legislation of the Russian Federation provides for military and (or) equivalent service;

(edited) Federal laws dated November 28, 2009 N 283-FZ, dated June 4, 2014 N 145-FZ)

7) vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical services;

9) ships registered in the Russian International Register of Ships;

(Clause 9 introduced by Federal Law dated December 20, 2005 N 168-FZ)

10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

(Clause 10 introduced by Federal Law of September 30, 2013 N 268-FZ)

Article 359. Tax base

1. The tax base is determined:

1) in relation to vehicles with engines (except for vehicles specified in subclause 1.1 of this paragraph), - as the vehicle engine power in horsepower;

1.1) in relation to air vehicles for which the thrust of a jet engine is determined - as the nameplate static thrust of the jet engine (the total nameplate static thrust of all jet engines) of the aircraft at take-off mode in terrestrial conditions in kilograms of force;

(Clause 1.1 introduced by Federal Law of August 20, 2004 N 108-FZ)

2) in relation to non-self-propelled (towed) water vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a unit of vehicle.

(as amended by Federal Law dated August 20, 2004 N 108-FZ)

2. In relation to vehicles specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of this article, the tax base is determined separately for each vehicle.

(as amended by Federal Law dated August 20, 2004 N 108-FZ)

In relation to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.

Article 360. Tax period. Reporting period

1. The tax period is a calendar year.

2. Reporting periods for taxpayer organizations are the first quarter, second quarter, and third quarter.

3. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation have the right not to establish reporting periods.

Article 361. Tax rates

1. Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross tonnage of the vehicle per one horsepower of the engine of the vehicle, one kilogram of the thrust of the jet engine, one register ton of the vehicle or one unit vehicle in the following sizes:

2. The tax rates specified in paragraph 1 of this article may be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than ten times.

The specified limitation on the amount of reduction in tax rates by the laws of the constituent entities of the Russian Federation does not apply to passenger cars with an engine power (per horsepower) of up to 150 hp. (up to 110.33 kW) inclusive.

(paragraph introduced by Federal Law dated November 27, 2010 N 307-FZ)

(clause 2 as amended by Federal Law dated November 28, 2009 N 282-FZ)

3. It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of production of the vehicles and (or) their environmental class.

(as amended by Federal Law dated November 28, 2009 N 282-FZ)

The number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year in calendar years from the year following the year of manufacture of the vehicle.

(paragraph introduced by Federal Law dated November 28, 2009 N 282-FZ)

4. If tax rates are not determined by the laws of the constituent entities of the Russian Federation, taxation is carried out at the tax rates specified in paragraph 1 of this article.

(Clause 4 introduced by Federal Law dated November 29, 2012 N 202-FZ)

Article 361.1. Tax benefits

(introduced by Federal Law dated July 3, 2016 N 249-FZ)

1. Exempt from taxation individuals in relation to each vehicle having a permissible maximum weight over 12 tons, registered in the register of vehicles of the toll collection system (hereinafter in this chapter - the register), if the amount of the fee is in compensation for damage caused highways common use of federal significance for vehicles with a permissible maximum weight of over 12 tons (hereinafter in this chapter - the fee) paid in the tax period in respect of such a vehicle exceeds or is equal to the amount of the calculated tax for the given tax period.

2. If the amount of calculated tax in respect of a vehicle having a permissible maximum weight of over 12 tons, registered in the register, exceeds the amount of the fee paid in respect of such a vehicle in a given tax period, a tax benefit is granted in the amount of the fee by reducing the amount of tax by fee amount.

3. An individual entitled to a tax benefit submits an application to the tax authority of his choice for the provision tax benefit and documents confirming the taxpayer’s right to a tax benefit.

Article 362. Procedure for calculating the amount of tax and amounts of advance payments for tax

(as amended by Federal Law dated October 20, 2005 N 131-FZ)

1. Taxpaying organizations shall calculate the amount of tax and the amount of advance tax payment independently. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the bodies carrying out state registration vehicles on the territory of the Russian Federation.

2. The amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and tax rate, unless otherwise provided by this article.

The amount of tax payable to the budget by taxpayer organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

(as amended by Federal Law dated November 4, 2014 N 347-FZ)

The tax amount is calculated taking into account the increasing coefficient:

1.1 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;

(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)

1.3 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;

(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)

1.5 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;

(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)

2 - in relation to passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;

(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)

3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, from the year of manufacture of which no more than 10 years have passed;

(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)

3 - for passenger cars with an average cost of 15 million rubles, the year of manufacture of which is no more than 20 years old.

(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)

In this case, the calculation of the periods specified in this paragraph begins with the year of manufacture of the corresponding passenger car.

(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)

The procedure for calculating the average cost of passenger cars for the purposes of this chapter is determined federal body executive power, carrying out the functions of developing public policy and legal regulation in the field of trade. The list of passenger cars with an average cost of 3 million rubles, subject to use in the next tax period, is posted no later than March 1 of the next tax period on the official website of the specified body on the Internet information and telecommunications network.

(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ; as amended by Federal Law dated November 28, 2015 N 327-FZ)

The amount of tax calculated at the end of the tax period by taxpayer organizations in relation to each vehicle with a maximum permitted weight of over 12 tons registered in the register is reduced by the amount of the fee paid in respect of such a vehicle in a given tax period.

In case when using tax deduction provided for by this paragraph, the amount of tax payable to the budget takes a negative value, the amount of tax is taken equal to zero.

(paragraph introduced by Federal Law dated July 3, 2016 N 249-FZ)

Information from the register is submitted to the tax authorities annually before February 15 in the manner determined by the federal executive body in the field of transport in agreement with the federal executive body authorized for control and supervision in the field of taxes and fees.

(paragraph introduced by Federal Law dated July 3, 2016 N 249-FZ)

(Clause 2 as amended by Federal Law dated October 20, 2005 N 131-FZ)

2.1. Taxpaying organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient specified in paragraph 2 of this article.

(clause 2.1 introduced by Federal Law dated October 20, 2005 N 131-FZ, as amended by Federal Law dated November 4, 2014 N 347-FZ)

3. In the case of registration of a vehicle and (or) deregistration of a vehicle (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the amount of tax (the amount of advance payment for tax) is calculated taking into account the coefficient defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period.

(as amended by Federal Laws dated October 20, 2005 N 131-FZ, dated December 29, 2015 N 396-FZ)

If the registration of a vehicle occurred before the 15th day of the corresponding month inclusive, or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, the month of registration (removal) is taken as the full month from registration) of the vehicle.

If the registration of the vehicle occurred after the 15th day of the corresponding month or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the coefficient specified in this paragraph.

(paragraph introduced by Federal Law dated December 29, 2015 N 396-FZ)

4 - 5. Lost power. - Federal Law of July 23, 2013 N 248-FZ.

6. When establishing a tax, the legislative (representative) body of a subject of the Russian Federation has the right to provide for individual categories taxpayers have the right not to calculate or pay advance tax payments during the tax period.

(Clause 6 introduced by Federal Law of October 20, 2005 N 131-FZ)

Article 363. Procedure and terms for payment of tax and advance payments of tax

(as amended by Federal Law dated October 20, 2005 N 131-FZ)

1. Payment of tax and advance payments of tax is made by taxpayers to the budget at the location of the vehicles.

The procedure and deadlines for payment of tax and advance payments of tax for taxpayer organizations are established by the laws of the constituent entities of the Russian Federation. In this case, the deadline for paying the tax cannot be set earlier than the deadline provided for in paragraph 3 of Article 363.1 of this Code.

(as amended by Federal Law dated April 2, 2014 N 52-FZ)

The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period.

(as amended by Federal Laws dated December 2, 2013 N 334-FZ, dated November 23, 2015 N 320-FZ)

2. During the tax period, taxpayers-organizations pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. At the end of the tax period, taxpayers-organizations pay the amount of tax calculated in the manner prescribed by paragraph 2 of Article 362 of this Code.

(as amended by Federal Laws dated October 20, 2005 N 131-FZ, dated November 4, 2014 N 347-FZ)

ConsultantPlus: note.

From January 1, 2019, Federal Law dated July 3, 2016 N 249-FZ, paragraph two of paragraph 2 of Article 363 is declared invalid.

Taxpayers-organizations do not pay calculated advance tax payments in relation to a vehicle with a permissible maximum weight of over 12 tons, registered in the register.

(paragraph introduced by Federal Law dated July 3, 2016 N 249-FZ)

3. Taxpayers - individuals pay transport tax on the basis of a tax notice sent by the tax authority.

(as amended by Federal Law dated November 4, 2014 N 347-FZ)

Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.

Taxpayers specified in paragraph one of this paragraph pay tax for no more than three tax periods preceding the calendar year of sending the tax notice specified in paragraph two of this paragraph.

(paragraph introduced by Federal Law dated November 28, 2009 N 283-FZ)

Refund (credit) of the amount of overpaid (collected) tax in connection with the recalculation of the tax amount is carried out for the period of such recalculation in the manner established by Articles 78 and 79 of this Code.

(paragraph introduced by Federal Law dated November 28, 2009 N 283-FZ)

(clause 3 as amended by Federal Law dated June 18, 2005 N 62-FZ)

Article 363.1. Tax return

(introduced by Federal Law dated October 20, 2005 N 131-FZ)

1. Taxpaying organizations, after the expiration of the tax period, submit a tax return to the tax authority at the location of the vehicles.

(as amended by Federal Laws dated December 30, 2006 N 268-FZ, dated July 27, 2010 N 229-FZ, dated November 4, 2014 N 347-FZ)

The paragraph is no longer valid. - Federal Law of July 27, 2010 N 229-FZ.

3. Tax returns are submitted by taxpayer organizations no later than February 1 of the year following the expired tax period.

(as amended by Federal Laws dated July 27, 2010 N 229-FZ, dated November 4, 2014 N 347-FZ)

4. Taxpayers, in accordance with Article 83 of this Code, classified as the largest, represent tax returns to the tax authority at the place of registration as the largest taxpayers.