Individuals are legally obliged to pay an annual motor vehicle tax. This will inform their tax authorities, which every year sends it forms with the calculation of the transport tax.
The Tax Code does not introduce a single rate of vehicle tax across the country has its own regulations that provide for such rates in each region.
Payers of transport taxare persons, which according to the vehicle is registered. Bids transport tax in Moscow determines the Moscow Law "On Transport Tax". They depend on a combination of many factors, such as the category of the vehicle, engine capacity, useful life, etc. Individuals are required to pay vehicle tax before December 1 of the year following the tax period, legal -. Until 1 February. Accordingly, this means that the vehicle tax an individual for 2010 should contribute to the December 1, 2011, and legal - by 1 February.
Motor vehicle tax is calculated as followsway: for each horsepower taxpayer is obliged to pay a certain amount. Accordingly, the more powerful the car, the more you pay the car owner. Furthermore, amounts vary themselves in the direction of increasing, depending on vehicle power. For example, the owner of the vehicle a low-power (100 hp) pays in Moscow 7 rubles per horsepower, ie, in the amount of not more than 700. And the owner of the car capacity from 225 to 250 horsepower - is 75 rubles per horsepower, ie, in the amount of at least 16,875 rubles.
For certain categories of citizens and legalpeople there are benefits. Completely exempt from paying this tax organizations that provide services for passengers urban public passenger, Second World War veterans, the disabled.
The obligation to notify the taxpayer ofthe need to pay vehicle tax lies with the tax authority. Accordingly, every year the tax authorities, in which your vehicle is registered, sends the taxpayer a notice with the calculation of the amount payable. This amount is calculated by the tax authorities on the basis of information to be submitted to the tax authorities of the traffic police, traffic police because the vehicles are registered in the Russian Federation.