Taxpayers
Legal entities and individuals in possession of registered transport
Taxable objects
Transport vehicles (incl. cars, airplanes, yachts) registered as established by law
Tax base
Depends on a type of transport vehicle, e.g.for motorvehicles – enginehorsepower
Reporting period
Reporting periods for legal entities are the first, the second and the third quarters of a year Tax reporting should not be filed, but advance payments are compulsory (unless otherwise established by the laws of the subjects of the Russian Federation)
Taxable period
Calendar year
Tax rate
Is established by laws of the subjects of the Russian Federation
Tax calculation for legal entities is based on
Legal entities assess the amount of taxand make advance payments by themselves
Tax calculation for individual enterpreneurs and individuals is based on
For individuals tax amount is assessed by tax authorities based on the data received from authorities carrying out stateregistration of transport vehicles
Tax paymentsby individuals
Are established by laws of the subjects of the Russian Federation, but not earlier than on the 1st of November following the expired tax period
Tax payments by legal entities
Are established by laws of the subjects of the Russian Federation, but not earlier than on the 1st of February following the expired tax period
Filing of tax returns
Tax return must be filed by legal entities no laterthan the 1st of February of the year following the expired tax period