Transport Tax Article 28 of the Tax Codeof the RF The law of St. Petersburg No. 53 of 04.11.2002 as amended
Persons who are registered as owners of transport vehicles recognized as taxable items in compliance with the laws of the RF.
Cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar bases, planes, helicopters, steam-ships, yachts, sailing vessels, boats, snowmobiles, snowmobile, motor sleighs, motor boats, hydrocycles, not self-propelled (towed) vessels and other water and air vehicles registered in the stated order according to the legislation of the Russian Federation. Non-taxable transport vehicles are specified in Article 358 of the Tax Code of the RF.
Tax Base 1. For the transport vehicles with engines (except for those specified in Item 1.1) the tax base is defined as engine power in horse powers; 1.1. For air transport vehicles for which the thrust of jet engine is determined the tax base is defined as name-plate static thrust of jet engine of the aircraft (total nameplate static thrust of all jet engines) at the take-off mode in earth conditions kilograms of force; 2. For water non-selfpropelled (tows) transport vehicles for which gross tonnage is determines the tax base is defined as gross tonnage in register tons; 3. For water and air transport vehicles not mentioned in Items 1, 1.1 and 2 the tax base is defined as transport vehicle unit. Tax Period Calendar year. Reporting Period Six months. Terms of Payment For organizations: - advance tax payments are performed not later than the last day of the month following the expired accounted period. - the tax liable to payment after the tax period is paid not later than the term established for submission
Tax rates are established by laws of the subjects of the Russian Federation accordingly depending on capacity of the engine, draft of the jet engine or gross tonnage of vehicles, the category of vehicles basing on one horsepower of capacity of the engine of the vehicle, one kg of draft force of the jet engine, one register ton of the vehicle or the vehicle unit. Tax rates depending on the objects of taxation are specified in Art. 361 of the Taxation Code of the Russian Federation. Tax rates may be increased (reduced) by laws of the subjects of the Russian Federation, but no more than five times. The establishment of differentiated tax rates concerning each category of vehicles, and also the term of useful utilization of the vehicles is accepted. The tax rates on the territory of St. Petersburg established since 1 January 2008 are specified in the Law of St. Petersburg No. 487-53 of 04/11/2002.
Under the law of St. Petersburg No. 487-53 of 04.11.2002 in the edition of the Law of St.Petersburg of 26.09.2007 No. 416-81, the following groups of residents of St. Petersburg are tax-exsempt: 1)Persons having the title of the Hero of the Soviet Union, Hero of the RF, Hero of Socialist Labour, Full Cavalier of the Order of Glory, Full Cavalier of the Order of Labour Glory, veterans of the Great Patriotic War, veterans of the warfare on the territory of the USSR, territory of the Russian Federation and other states, disabled persons of Groups I and II with systemic disease, disabled people having limited ability of labor activity of groups 2 and 3, citizens exposed due to the Chernobyl power-station disaster, citizens having directly participated in divisions of substandard risk in nuclear and thermonuclear testings, nuclear plant accident elimination on the military facilities, citizens of the RF having been subject to radiative effect after nuclear testings on the Semipalatinsk test site, subject to radiative effect after the accident in 1957 on the industrial association “Mayak” and radioactive waste discharge in the river Techa. 2) Citizens in reference to one registered passenger car of home-manufacture (USSR) with the capacity up to 80 horsepowers incl. year of manufacture and up to the year 1990. 3) Pensioners registered on the place of their residence in St. Petersburg pay 70% of the established rate of the tax on the vehicle registered on them, provided that the vehicle is a passenger car of domestic production (the Russian Federation, the USSR before 1991) with the capacity of the engine up to 100 horsepowers inclusively (excluding passenger cars mentionned in paragraph 2), a boat, a motor boat or other water vehicle (except for yachts and other sailing motor ships and hydrocycles) with the capacity of the engine up to 30 horsepowers inclusively. The specified privilege is provided on one vehicle. 4) Tax-exempt are also organizations – residents of a special economical area on the territory of the RF for the period of 5 years from the moment of registration ofvehicle in the manner prescribed by the law, excluding seacrafts and aircrafts.
Published on Jul 6, 2010
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