Dependence of transport tax on region and engine power. Vehicle Horsepower Tax Truck Taxes of the Year
Everyone who has a vehicle registered to them and who does not have the appropriate benefits must pay vehicle tax. An individual is a transport tax payer if a vehicle is registered to him: a car, motorcycle, scooter, snowmobile, water or other transport listed in Art. 358 of the Tax Code of the Russian Federation (Article 357 of the Tax Code of the Russian Federation).
Thus, payers of this tax are considered to be persons who own a car, motorcycle, bus and other shipping vehicles that have tires.
Please note that if an individual sold a car by proxy, the car remains registered in his name and he is the payer of transport tax on this car.
This tax is paid annually.
But there are also exceptions, or so-called benefits - disabled people do not pay this tax for specially equipped cars and strollers.
Notification from the tax office with transport tax calculation
Transport tax for individuals is calculated by the tax office, which must send you a notification with the amount of the tax and the data on the basis of which it was calculated (clause 1 of Article 362, clause 3 of Article 363 of the Tax Code of the Russian Federation).Information about the vehicle, its characteristics, owner and registration period is submitted to the tax office by the body that carries out state registration of certain vehicles.
For example, state registration of motor vehicles is carried out by traffic police units, which transmit data to the tax authorities (clause 4 of article 85 of the Tax Code of the Russian Federation; Regulations on the interaction of departments of the State Traffic Inspectorate and tax authorities when submitting information about vehicles and the persons on whom they are registered, approved by the Order Ministry of Internal Affairs of Russia N 948).
Calculation of transport tax
The amount of transport tax is calculated for each vehicle based on five components.1. Tax base - the value established for calculating the tax depending on the type of vehicle.
For cars, motorcycles, self-propelled watercraft, and other vehicles with an engine, this is the engine power in horsepower; for non-self-propelled (towed) water vessels - this is the gross tonnage in registered tons, etc. (Clause 1 of Article 359 of the Tax Code of the Russian Federation).
These characteristics are indicated in technical documents for transport, in the vehicle passport and in the registration certificate.
2. Share in the ownership of the vehicle. If there is only one owner, the share in the right is taken as one; if there are several, its part is taken for a specific taxpayer (1/2, 1/3, etc.).
3. Tax rate. It is established by the laws of the constituent entities of the Russian Federation per one horsepower of engine power, one registered ton of gross tonnage of a non-propelled vessel, etc. (Article 361 of the Tax Code of the Russian Federation).
Transport tax rates can be found in the law of the subject of the Russian Federation where the vehicle is registered.
If such a law has not been adopted in the region or rates have not been established in it, then the rates specified in paragraph 1 of Art. 361 Tax Code of the Russian Federation.
4. The period for which the tax is calculated. The default is the previous calendar year.
If the vehicle has been registered to you for the entire year, the value is taken equal to one.
If only part of a year, the period is defined as the ratio of the number of full months during which the vehicle was registered to you to the number of calendar months in the year.
When calculating transport tax for tax periods starting from 2016, the month of registration of the vehicle (month of deregistration of the vehicle) is taken as a full month if the registration (deregistration) of the vehicle occurred before the 15th day of the corresponding month inclusive.
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 period.
(Clause 3 of Article 362 of the Tax Code of the Russian Federation; Part 10 of Article 4 of the Law of December 29, 2015 N 396-FZ).
The date of registration of the vehicle can be found in the registration certificate (clause 1 of Article 360, clause 3 of Article 362 of the Tax Code of the Russian Federation).
5. Increasing factor. The tax amount is calculated taking into account the increasing coefficient for passenger cars costing over 3 million rubles. with the corresponding year of manufacture.
So, for example, in relation to passenger cars costing from 3 million rubles. up to 5 million rubles inclusive, the increasing coefficient will be (clause 2 of Article 362 of the Tax Code of the Russian Federation):
- 1.1 - if two to three years have passed since the year of manufacture of the car;
- 1.3 - if one to two years have passed since the year of manufacture of the car;
- 1.5 - if no more than a year has passed since the year of manufacture of the car.
The amount of transport tax is calculated as the product of the above five components. The tax notice sent by the tax office indicates all the values necessary for the calculation and the final tax amount.
Example.Calculation of transport tax
We will calculate the tax on a car owned by a citizen, which is registered with the Moscow State Traffic Safety Inspectorate.
Initial data:
- Engine power - 140 l. With.
- There is only one owner.
- Tax rate - 35 rubles/l. With. (Article 2 of the Law of Moscow dated 07/09/2008 N 33).
- Registered in October 2016 (which means it was registered for three full months out of 12).
- The car was produced in 2016, its cost is 4 million rubles, it is included in the list of passenger cars with an average price of 3 million rubles.
Deadline for payment of transport tax
Payment deadlines are established by the laws of the constituent entities of the Russian Federation.In this case, the tax must be paid no later than December 1 of the year following the expired tax period (calendar year), starting from the 2015 tax period.
For earlier tax periods (before 2015), the tax should have been paid no later than October 1 of the year following the expired tax period (clause 1 of Article 363, Article 360 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated January 11, 2016 N BS-4 -11/48@).
In this case, the notification must be sent no later than 30 days before the specified date (clause 2 of Article 52, clauses 1, 3 of Article 363, clause 4 of Article 397, clauses 1, 2 of Art. 409 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated January 11, 2016 N BS-4-11/48@).
Sanctions
Failure to pay or untimely payment of taxes according to a tax notice may result in:- accrual of penalties;
- prosecution in the form of a fine;
- collection of tax arrears (arrears), as well as penalties and fines through the court.
Penalty for non-payment
A penalty is a sum of money that will be charged to you for the amount of tax debt if you pay the tax late (Clause 1, Article 75 of the Tax Code of the Russian Federation).Penalties are calculated according to the formula (clauses 3, 4, Article 75 of the Tax Code of the Russian Federation):
Amount of penalties = amount of tax not paid on time x number of calendar days of delay x 1/300 of the Bank of Russia refinancing rate in effect at that time.
If you do not pay your tax on time, the tax office will send you a demand for payment of arrears of tax and penalties.
Such a requirement must contain: the amount of tax debt; the amount of penalties at the time of sending the claim; tax payment deadline; deadline for fulfilling the requirement; also tax collection measures that will be taken in case of non-compliance with the requirement.
You must pay the amounts specified in the request within eight working days from the date of receipt of the demand, unless a longer period is specified in it (clause 4 of Article 69 of the Tax Code of the Russian Federation).
If a request is sent by registered mail, it is considered received after six days from the date of sending this letter (Clause 6 of Article 69 of the Tax Code of the Russian Federation).
Possible fines
For failure to pay taxes, you may be subject to fines. The penalty is 20 percent of the unpaid tax amount.If the inspection proves that you did not pay the tax intentionally, then the amount of the fine will increase to 40 percent (Article 122 of the Tax Code of the Russian Federation).
It is important to know that in order to hold you accountable, the tax authority must have evidence that confirms that an offense has been committed.
Namely, have documents stating that the inspectorate calculated the tax in accordance with the law, sent you a tax notice and demand, and has confirmation of the fact and date of receipt of the notice.
Collection of tax debts (arrears), as well as penalties and fines through the court
If the demand for payment of tax arrears (penalties, fines) is not fulfilled on time, the tax authority may file an application with the court to collect the debt from your property (including funds in bank accounts, cash). As a general rule, the period for going to court is six months from the date of expiration of the deadline for fulfilling the requirement (clauses 1, 2 of Article 48 of the Tax Code of the Russian Federation).It is a regional tax, i.e. it is paid to the budget of the constituent entities of Russia on the territory of which it is installed.
Who pays transport tax in 2017
Transport tax must be paid to persons who registered cars or other vehicles equipped with an engine (motorcycles, scooters, buses, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis).
Calculation of transport tax for 2016
For individuals, transport tax is calculated by the tax service using the following formula:
Tax rate = Tax rate x Horsepower. x (Number of months of ownership / 12 months)
Tax rates in each subject of the Russian Federation are different; they can be found on this page.
Note: As a rule, in all technical documents for T.S. engine power is indicated in horsepower (H.S.), but if instead of H.S. kilowatts (kW) will be indicated; they must be converted to L.S. based on the calculation: 1 kW = 1.35962 HP.
Examples of transport tax calculations
Example 1. Calculation of transport tax for a full calendar year
Object of taxation
Petrov I.A. registered a Mitsubishi ASX passenger car in Moscow. The car's engine power is 140 horsepower.
Tax calculation
35 rubles.
The transport tax in this case is equal to: 4,900 rub.(35 RUR x 140 HP).
Example 2. Calculation of transport tax for an incomplete calendar year
Object of taxation
In June 2016, Petrov I.A. deregistered a previously registered Mitsubishi ASX car in Moscow. The car's engine power is 140 horsepower.
Tax calculation
The tax rate for such a car in Moscow in 2016 is 35 rubles.
Transport tax for 6 months of 2016 will be equal to: RUB 2,450(35 RUR x 140 HP x ½ (6 months / 12 months))
Tax notice in 2017
After calculating the transport tax, the Federal Tax Service sends a tax notice to the address of residence, which contains information about the amount of tax, the deadline for its payment, etc.
Tax notices in 2017 will be sent to residents of Russia from April to September. You can find out information on the planned deadlines for sending notifications to a specific tax authority on this page.
If found erroneous data in the notification, you must write an application to the tax service (the application form is sent along with the notification). After confirming this data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.
The tax notice did not arrive
Many vehicle owners mistakenly believe that if they have not received a notification from the tax service, then they do not need to pay transport tax. This is wrong.
On January 1, 2015, a law came into force according to which taxpayers in the event of non-receipt of tax notices are obliged self-report to the Federal Tax Service about the availability of real estate assets, as well as vehicles.
The above message, accompanied by copies of title documents, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if a car was purchased in 2016, but no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2017.
Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).
If a citizen independently reports that he has a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report was submitted. However, this condition only applies if the tax office did not have information about the reported object. If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.
For failure to submit such a message within the prescribed period, the citizen will be held accountable under clause 3 of Art. 129.1 and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.
note, due to the postponement of the deadline for payment of property taxes (no later than December 1), tax notices for 2016 will be generated and sent, including posted in the “Taxpayer’s Personal Account for Individuals,” no later than October 18, 2017. If the user of his personal account wishes, as before, to receive paper notifications, he must notify the tax authority about this. As for individuals who do not have access to the electronic account, notifications will continue to be sent to them in paper form by mail.
Deadline for payment of transport tax
In 2017, a single deadline for payment of property taxes was established for all regions of Russia - no later than December 1, 2017.
note that in case of violation of the deadlines for payment of transport tax, a penalty will be charged for the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose a restriction on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.
You can pay transport tax using a special service on the official website of the tax service.
To do this you need:
How to find out your tax debt
You can find out if you have tax debts in several ways:
- By personally contacting the territorial tax authority of the Federal Tax Service at your place of residence.
- Through the taxpayer’s personal account on the official website of the Federal Tax Service.
- Using a special service on the Unified Portal of State Services.
- Through a data bank on the official website of bailiffs (only for debtors whose cases are in enforcement proceedings).
For every owner of a four-wheeled friend, the task of paying transport tax arises annually, which depends on the horsepower and other parameters of the car and its owner.
Many people are interested in how to correctly calculate the rate of such a fee, under what acts of legislation the transport fee is applied, within what time frame such a tax can be paid, and many other subtleties related to this tax. Of course, you can just get by with the traffic police data and pay some amount, but in order to avoid unnecessary expenses and fines for incorrect calculation of the amount, every car owner should have an understanding of the horsepower tax.
Horsepower Tax 2016: Legal Framework for Tax Fees
The 2016 horsepower tax is levied and calculated based on the provisions of the transport tax law of the Russian Tax Code, the basic rules are described in part two, chapter twenty-eight. Based on this document, local legislative authorities draw up a possible tax collection rate, time period and order of payment of accrued funds. Possible preferential interest charges on car horsepower tax are also established for various categories of citizens and organizations according to objective grounds, for the reason of which a reduced preferential rate is provided. Who is responsible for paying transport tax costs? It is paid by individuals and legal entities who are owners of equipment and have completed vehicle registration documentation.
Items for horsepower tax in 2016:
- Cars;
- Motorcycles;
- Motor scooters;
- Buses;
- Other vehicles with registration.
Horsepower Tax Calculator 2016
The issue of correctly calculating the required horsepower tax amount is solved by a special calculator. Carrying out the necessary calculation operation must take into account several factors:
- What kind of technology is it used - on land, water or air;
- What equipment is intended for its intended purpose - passenger cars, trucks or buses;
- What is the basis of the technical means classified according to the tax act;
- Power characteristics in horsepower;
- Passenger capacity;
- Control time period - quantitative data of the months during which the owner is a certain person.
For the bulk of motor vehicles, engine power characteristics are indicated in hp. s, originally. But there are some cars whose power indicators are written in kilowatts. To correctly calculate the tax rate, the indicators need to be converted into hp;
1,352 hp is equal to one kilowatt.
The tax on vehicle horsepower is also associated with technical specifications. Sometimes this information differs from the information entered in the papers during registration. Due to the fact that the law does not give the authority to make any changes to the authorities responsible for calculating the tax, the owner of the transport has to carry out an inspection - an examination, to obtain the necessary information, which he provides to the structure of the tax authorities for the correct calculation of the amount of the fee.
What horsepower tax a taxpayer will have to pay is calculated using a mathematical formula: the annual percentage rate of collection is multiplied by the power indicators in horsepower, then multiplied by the period of ownership of the car and other vehicle. Such a calculation of the tax on horsepower of a car is approximate, since in each region the rates depend on the decision of local authorities.
You can find out the tax rate of your region through the Federal Service nalog.ru service.
In order to do this, you need to know the numbering of your region of residence. The first two numbers of the individual identification certificate, or on the license plate of your car, can also be viewed on the map. Having the number values of the region, sending a request for the transport tax rate, indicating the time period that interests you and viewing the received data will not be difficult.
Who assesses the 2016 horsepower tax?
The funds that you need to contribute as the owner of the car and their amount are calculated by the local branches of the federal tax service. These same services send notifications to all owners of equipment. As for the time frame required to deposit the necessary funds, they are different for ordinary citizens and legal entities. The Russian tax law clearly regulates time periods.
According to the rules of Article 363, ordinary citizens must make payments no later than October 1 of the year following the previous year. Legal entities, in turn, pay the payment no earlier than the first of February.
Several categories of cars are exempt from horsepower taxes:
- Boats with oars or equipped with a motor with a power limit of up to five horsepower;
- Cars that have control devices for use by disabled people, or vehicles with engine ratings of less than one hundred horsepower and purchased through social services;
- Vessels of the “sea” or “river” types intended for fishing operations;
- Technical vehicles and other equipment specializing in agricultural work and registered to the owners - agricultural producers;
Vehicles that have been stolen and have a supporting document from the traffic police or other authorized organizations.
In addition to the above cases, the tax rate is obligatory to pay, even if the car is being repaired and is not used for its intended purpose.
As for the calculation of preferential rates for individual regional territories, the decisions of regional bodies have priority. For example, the preferential tax on horsepower in Moscow is calculated based on the legal act “On Transport Tax” adopted in 2002 and includes a list of those persons who may qualify for preferential taxation. This:
- Persons who have the award - “star of the Hero of the Soviet Union”, “Hero of Russia”, holders of the Order of Glory of three degrees - for one vehicle;
- Persons who have a vehicle with power ratings of up to seventy horsepower;
- Veterans of the Great Patriotic War, people with limited ability to work (disabled people of categories 1 and 2).
You can pay the horsepower tax amount at banking institutions or Russian Post post offices.
Video: Electric Vehicle Horsepower Tax
What tax benefits can you get by owning a car with electric horsepower? Really none?
News feeds are filled with information about innovations in the Tax Code. Economic crisis, luxury tax, transport taxes - what will empty the pockets of ordinary Russians this year?
The main news of recent days is that vehicles with internal combustion engines have come to the attention of the Ministry of Finance of the Russian Federation. Since 2013, each car owner is forced to pay a state duty to the treasury, depending on the amount of horsepower of the car.
Now the car horsepower tax can be increased again; moreover, it will depend on the environmental standard, year of manufacture and engine size of the car. Thus, the owners of large, low-power, outdated foreign cars are targeted by the new law. But still, even in this case, you can avoid unnecessary costs, but first you should carefully study the legislation and the new law.
Car tax in 2016 - changes in the law, tax amount
The New Year was not so festive, because on the threshold of 2016 there were yet another changes in the Tax Code. Now you have to pay a lot for pleasure. Vehicle owners are forced to pay an annual tax fee. Let's take a closer look at who should pay state duty and for what.
What determines the transport payment rate? There are several important points here:
- number of horsepower;
- car registration region;
- make and model.
Calculator and calculation of car tax yourself
So, on the official websites there is an online calculator where you can find out what percentage is charged specifically for your car. Here you must indicate all the characteristics of the vehicle.
Calculation formula:
For example:
- For vehicles registered in Moscow and the Moscow region, with a volume of up to 100 horsepower, the amount is calculated at 12 rubles per 1 given unit.
- If the power is 100 horsepower, you need to pay a state duty of 1200 rubles to the treasury.
In addition, no matter what kind of vehicle you have, if it has an internal combustion engine, you will have to pay a fee (car, motorboat, boat, etc.). The new law regulates that the rate is tied to the region (in Tyumen, Moscow, Belgorod, Rostov region, St. Petersburg, etc.). For each engine there is a formula thanks to which a citizen can calculate car tax. It should be clarified after presenting documents to the traffic police.
Car tax by horsepower 2016 - tax rate calculation in the table
Due to significant increases in rates in 2016, many owners are forced to look for less powerful vehicles with alternative energy sources.
But, as usual, these state duties will not hit the wealthy class much, since the amount of the basic rate cannot be increased more than 10 times. For example, owners of foreign cars with a power of 250 hp or more pay at least 120 rubles for each unit of power.
List of cars subject to luxury tax 2016 from the Ministry of Industry and Trade
Already in 2016, the Ministry of Industry and Trade compiled a new list of luxury cars, which included one and a half times more models, if we compare the table with last year.
- So, for a car worth 3-5 million rubles, in the first year the state tax is paid with a coefficient of 1.5, from the second to the third - with a coefficient of 1.3.
- For prestigious foreign cars in the price segment from 5-10 million rubles, the transport fee is multiplied by 2, and from 15 million rubles - by a factor of 3.
Tax on car sales in 2016 according to the new law
Also, those citizens who decide should not forget that this transaction is subject to state duty. If the transaction amount is more than 250 thousand rubles or the car has been owned for less than 3 years, you must give 13% of the proceeds to the state.
Car tax, how to check online by owner's last name
Guided by the provisions of Article 367 of the Tax Code, it becomes obvious that it is necessary to make timely payments. So, a few months before the payment is overdue, a receipt will be sent to your mailing address, which will indicate the exact payment figure. You need to make the payment as early as possible, since late fees will be charged, and additional interest will be charged for each day. Information about debt can be viewed on the State Services website.
Do I need to pay tax on the sale of a car owned for less than 3 years?
Unfortunately, if you own the car for less than 3 years, you will have to pay 13% under the purchase and sale agreement. But, if the total value of the transaction does not exceed 250 thousand rubles, the fee is not paid. In any case, the owners always have the right to choose to travel in a luxury car or choose a vehicle that is affordable, so as not to rack their brains about where to get the money to pay the state duty.
How to avoid paying horsepower tax on your car - tips and tricks
From all this we can conclude that today a vehicle is a rather heavy burden, both for the seller, who must pay 13% to the state, and for the buyer, since the transport tax causes no less difficulties for him.
But experienced owners know how to avoid paying car tax on horsepower, and here are some tricks:
- engine depowering at the factory;
- registration of a car for a member of a large family, a disabled person of groups 1 and 2;
- the car is owned by another person.
Income tax refund when buying a car 2016 - new edition of the law
In turn, government bodies provide for the protection of taxpayers’ rights. So, you have a chance to return 13% of the state income tax from the amount that was spent on paying contributions. To do this, you will need to fill out a 3-NDFL (declaration), as well as an application for an income tax refund when purchasing a car.
Every twelve months, vehicle owners have to pay a tax on the amount of horsepower under the hood. Despite the fact that the need for this arises only once a year, the procedure for calculating such a payment changes with similar frequency. Despite this temporary nature of payments, it is still necessary to have minimal knowledge about bets.
The 2016 horsepower car table includes changed rates for categories of citizens receiving benefits. These include, for example, pensioners, for whom the tax itself is calculated using a different algorithm than for other categories of the population. For the convenience of vehicle owners, today on the Internet you can find both separate tables and special calculators that allow you to calculate the total amount based on the data of the car and its owner.
How is vehicle tax calculated?
The horsepower tax is paid after the final cost has been calculated. Some coefficients are directly affected by vehicle characteristics. These include the tax base and tax rate. The latter may vary depending on the region of the Russian Federation, the region in which the car is registered, the size of the installed engine and the year of manufacture of the car.
In addition, the calculations also take into account the environmental class of the car. The tax base depends on the engine power, that is, on the number of horsepower. The length of time the vehicle has been owned is also taken into account - if the price of the car is over three million rubles, then an increasing factor is added. There are four calculation options in total:
- the tax rate on an immediately purchased passenger car is multiplied by the number of horsepower;
- the resulting amount is multiplied by the number of months of use of the vehicle, divided by 12;
- if the cost of the car is high, then multiply by an increasing factor;
- If the time of ownership of an expensive car is less than a year, then the coefficient is multiplied by a second amount.
2016 Car Tax Table by Horsepower and Calculator
It is much easier to calculate transport tax with the help of special calculators that eliminate the need to memorize and use various tables. In such programs, it is enough to select the region of residence, the category of the vehicle, the number of horsepower, the terms of purchase of the car, its registration/deregistration.
The total amount is calculated very simply, the main thing is not to forget about the multiplying factor. In such services, below there is usually a table that is current at the time of the operation, the information in which can be used.
There is a basic set of bets, ranging from 2.5 to 15, but you shouldn’t use them exactly - each region of Russia has its own odds set by the government. Despite the fact that the final tax amount is determined by the tax office, the car owner can double-check the data using special tables.
Why are horsepower taxes levied?
The country is undergoing intensive road construction, and this process is financed through tax payments from vehicle owners. The budget of the constituent entities of the Russian Federation is fully replenished through payments of the following types of taxes:
- from property;
- from the gambling business;
- transport
The Code clearly states how each type of tax is spent. Simply put, the money paid by vehicle owners is used to form road funds.
Accordingly, the more money the region’s budget receives from transport taxes, the better the situation with roads in the region. This is most clearly noticeable in the country’s large cities – for example, St. Petersburg and Moscow.
When do you need to pay tax?
According to the Tax Code of the Russian Federation, payments for the previous year must be made no later than October of the following year; in other words, in October 2016 the payment for 2015 must be made. A month before the deadline, a paper should arrive with the exact amount to be paid. If such paper has not arrived, then there are other options:
- visiting the tax office and receiving a receipt in hand;
- visiting the State Services website and viewing your own debt.
On the above site you can make. If payment is not made, then over time a penalty equal to one-fifth of the tax amount will be charged, with the addition of several percent for each day of delay.
Starting from 2016, changes will be made to the legislation, according to which the tax will be calculated differently; the total amount will depend on the engine size and environmental class of the vehicle.
Benefits for pensioners
The availability and size of benefits directly depend on the region of residence of the vehicle owner. In large cities, for example, Moscow and St. Petersburg, this is not practiced. In the Perm Territory, benefits are provided only to those pensioners whose car power is less than 100 horsepower. In the case of this region, the benefit is 50% of the amount of tax that must be calculated according to the standard scheme.
The tax is fully paid in the Yaroslavl and Tomsk regions. Individual cases of providing benefits are considered privately, since each region of the country has its own local laws and codes. When calculating taxes, you should not use the same tables and coefficients, since you can significantly overpay if you choose the wrong region of the country.
