Tax Messenger Tax Edition - Transport tax in 2021. What to be aware of - EY
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16 February 2021
Tax Messenger
Tax Edition
Transport tax in 2021.
What to be aware of
From 2021, uniform deadlines for the payment of transport tax
and advance payments of that tax have been introduced for
International Tax Review corporate taxpayers. Specifically, tax must be paid no later
ranked EY Russia Tax & Law than 1 March of the year following a tax period that has ended,
practice as a leading tax firm while advance payments must be paid no later than the last
(Tier 1) in Russia in its annual
day of the month following a reporting period that has ended.
World Tax guide for 2018.
Why is it so important to point out the requirements for
advance payments? The Tax Code provides that the procedure
for the payment of tax is to be established by regional
legislative authorities1. It is also stated that regions have the
right not to establish reporting periods2, and companies
operating in such regions do not pay advance payments of
transport tax. Until 2020, in line with the above, the Moscow
Law “On Transport Tax”3 did not require Moscow companies to
make advance payments. However, amendments made to the
1
Article 356 of the Tax Code
2
Clause 3 of Article 360 of the Tax Code
3
Moscow Law No. 33 of 09.07.2008 “On Transport Tax” (“the Law”)
law in 2020 mean that, starting from the first tax rate and the amount of calculated tax. If the
quarter of 2021, Moscow-based companies that company disagrees with the inspectorate’s
own means of transport are required to pay calculation, it may submit explanations or
transport tax on a quarterly basis4 documents to the inspectorate to support its
own calculation.
In addition, the requirement to submit a
transport tax declaration has been abolished for After considering the objections, the
the 2020 tax period onwards.5 The tax inspectorate will send a response in the
authorities believe that this decision will help recommended form8. Depending on what
reduce tax filing costs for businesses and conclusion is drawn, the tax authority will either:
simplify the process of identifying arrears6.
revise its own calculation and reduce the
To ensure that tax is paid in full, during 2021 amount of tax if the company proves that
companies will be sent a notice of amounts of the amount of tax shown in the calculation
transport tax calculated by the tax authorities, is excessive; or
drawn up in the prescribed form7. This will be
serve the company with an order to pay
prepared based on information in the tax
arrears if it rejects the company’s
authority’s possession, including information
objections.
received from state vehicle registration bodies
as well as information on tax benefits claimed by The tax authorities are obliged to respond to
the company concerned. explanations or documents from the taxpayer
within a month9.
The notice will be sent within the following
timeframes: Also starting from 2021, there are changes in
the rules governing the calculation of tax on a
not later than six months after the expiry
vehicle that has ceased to exist owing to loss or
of the deadline for the payment of tax for a
destruction. As a rule, tax is calculated based on
tax period that has ended
information submitted to the Federal Tax Service
not later than two months after the tax by vehicle registration bodies. Now, however, an
authority receives information requiring exception has been made for vehicles that have
tax to be adjusted for prior tax periods ceased to exist. Tax on such vehicles will cease
to be calculated from the first day of the month
not later than one month after the tax
of their loss or destruction on the basis of an
authority receives information from the
application submitted by the taxpayer to the tax
Unified State Register of Legal Entities to
authority.
the effect that a company is in the process
of being liquidated How EY can help
The notice will be delivered via Preparing a calculation of transport tax
telecommunications channels or the taxpayer’s and advance payments
online account or, if these methods are not
Requesting statements and collating data
available, will be sent by registered mail or
with the tax authority
handed over to the director or a representative
of the company concerned in person against Checking that transport tax has been
receipt. correctly calculated by the tax authorities
The notice will include information on the
taxable object, the tax base, the tax period, the
4 7
Article 3 of the Law (as amended up to 11.11.2020) Federal Tax Service Order No. MMV-7-21/337@ of
5 05.07.2019
Clause 17 of Article 1 of Law No. 63-FZ of 15.04.2019, Federal
8
Tax Service Order No. MMV-7-21/440 of 04.09.2019 Federal Tax Service Letter No. BS-4-21/22635 of 06.11.2019
6
www.nalog.ru/rn77/news 9
Clauses 16–17 of Article 1 of Law No. 63-FZ of 15.04.2019
2 Helping to prepare explanations Authors:
supporting the company’s calculation of
Elena Serkova
tax
Larissa Gorbunova
For more information, contact the authors of this publication:
Elena Serkova Larissa Gorbunova
+7 (495) 648 9636 +7 (495) 755 9901
Elena.Serkova@ru.ey.com Larissa.Gorbunova@ru.ey.com
3Inquiries may be directed to one of the following executives:
Moscow
International Tax and Transaction Services
CIS Tax & Law Leader
Yuri Nechuyatov +7 (495) 664 7884
Irina Bykhovskaya +7 (495) 755 9886
Vladimir Zheltonogov +7 (495) 705 9737
Oil & Gas, Power & Utilities
Transfer Pricing and Operating Model Effectiveness
Alexei Ryabov +7 (495) 641 2913
Evgenia Veter +7 (495) 660 4880
Marina Belyakova +7 (495) 755 9948
Maxim Maximov +7 (495) 662 9317
Financial Services
Tax Policy & Controversy
Irina Bykhovskaya +7 (495) 755 9886
Alexandra Lobova +7 (495) 705 9730
Alexei Kuznetsov +7 (495) 755 9687
Alexei Nesterenko +7 (495) 622 9319
Maria Frolova +7 (495) 641 2997
Ivan Sychev +7 (495) 755 9795
Global Compliance and Reporting
Yulia Timonina +7 (495) 755 9838
Advanced Manufacturing & Mobility
Alexei Malenkin +7 (495) 755 9898
Andrei Sulin +7 (495) 755 9743
Law
Consumer Products & Retail, Life Sciences & Healthcare
Georgy Kovalenko +7 (495) 287 6511
Dmitry Khalilov +7 (495) 755 9757
Alexey Markov +7 (495) 641 2965
Pavel Koutovoi +7 (495) 664 7899
Real Estate, Hospitality & Construction, Infrastructure,
Transportation
Anna Strelnichenko +7 (495) 705 9744 St. Petersburg
Dmitri Babiner +7 (812) 703 7839
Technology, Telecommunications, Media &
Entertainment; Tax Performance Advisory
Ivan Rodionov +7 (495) 755 9719
Vladivostok
Alexey Erokhin +7 (914) 727 1174
Tax Technology
Andrei Ignatov +7 (495) 755 9694 Ekaterinburg
Irina Borodina +7 (343) 378 4900
People Advisory Services
Ekaterina Ukhova +7 (495) 641 2932
Gueladjo Dicko +7 (495) 755 9961
Krasnodar
Alexei Malenkin +7 (495) 755 9898
Sergei Makeev +7 (495) 755 9707
Alexei Nesterenko +7 (495) 622 9319
Private Client Services
Anton Ionov +7 (495) 755 9747
Dmitri Babiner +7 (812) 703 7839
For information about Foreign Countries Business
centers in EY Moscow office please follow the link.
Customs & Indirect Tax
Vadim Ilyin +7 (495) 648 9670
This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a
substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any other member of the g lobal
Ernst & Young organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of
any material in this publication. On any specific matter, reference should be made to the appropriate advisor.
© 2021 Ernst & Young Valuation and Advisory Services LLC
http://www.ey.com/EY | Building a better working world EY exists to build a better working world, helping to create long-term value for clients, people and society and build trust in the capital markets. Enabled by data and technology, diverse EY teams in over 150 countries provide trust through assurance and help clients grow, transform and operate. Working across assurance, consulting, law, strategy, tax and transactions, EY teams ask better questions to find new answers for the complex issues facing our world today. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available via ey.com/privacy. For more information about our organization, please visit ey.com. EY works together with companies across the CIS and assists them in realizing their business goals. 5,500 professionals work at 19 CIS offices (in Moscow, Ekaterinburg, Kazan, Krasnodar, Novosibirsk, Rostov-on-Don, St. Petersburg, Togliatti, Vladivostok, Almaty, Atyrau, Nur-Sultan, Baku, Bishkek, Kyiv, Minsk, Tashkent, Tbilisi, Yerevan). © 2021 Ernst & Young Valuation and Advisory Services LLC ED None. This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any other member of the global EY organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor. ey.com/ru
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