Tax Code Of The Russian Federation

PART TWO NO. 117-FZ OF AUGUST 5, 2000
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November
27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December
24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000

Part II
Section 9
Chapter 27
Sales Tax
Chapter 28
Transport Tax
Chapter 29
Gambling Business Tax
Chapter 30
Tax on the Property of Organisations

Chapter 28. Transport Tax


Article 356. General Provisions


 The transport tax (hereinafter in the present Chapter referred to as the tax) is established by the present Code and by the laws of the subjects of the Russian Federation on the tax, is put into force in conformity with the present Code by the laws of the subjects of the Russian Federation and is obligatory for payment on the territory of the corresponding subject of the Russian Federation.
 In introducing the tax, the legislative (representative) bodies of the subject of the Russian Federation shall define the rate of the tax within the limits, set down by the present Code, the procedure and the time terms for its payment, and the form for reports on the given tax.
 When establishing the tax, the laws of the subjects of the Russian Federation may also envisage tax privileges and the grounds for their use by the tax payer.

Article 357. Tax Payers


 Recognized as the payers of the tax (hereinafter in the present Chapter referred to as the tax payers) shall be the persons, on whom in conformity with the legislation of the Russian Federation are registered transportation facilities, recognized as an object of taxation in conformity with Article 358 of the present Code, unless otherwise envisaged in this Article.
 Seen as the taxpayer on the transportation facilities, registered on natural persons, acquired and handed over by them on the ground of a warrant for the right of possession and of disposal of the transportation facility until the moment of an official publication of the present Federal Law, shall be the person, named in such warrant. The persons, on whom the said transportation facilities are registered, shall notify the tax body at the place of their residence about handing over the said transportation facilities on the ground of a warrant.

Article 358. Object of Taxation


 1. Seen as an object of taxation shall be automobiles, motorcycles, motor scooters, buses and other self-powered pneumatic and caterpillar machines and mechanisms, as well as the aircraft, helicopters, motorships, yachts, sailing vessels, launches, snowmobiles, motor sledges, motor boats, hydrocycles, nonself-powered ships (tugboats) and other water and air transport vehicles (hereinafter in the present Chapter referred to as the transportation facilities or transport vehicles), registered in the established order in conformity with the legislation of the Russian Federation.
 2. Not recognized as an object of taxation shall be:
  1)  rowing boats, as well as motor boats with an engine of less than 5 horsepowers;
  2)  passenger cars, specially equipped for invalids' use, and passenger cars with an engine of up to 100 horsepowers (up to 73.55 kWt), received (acquired) through the bodies for the social protection of the population in the law-established order;
  3)  catching sea and river vessels;
  4)  passenger and freight sea, river and air vessels in the ownership (by the right of economic control or of operational management) of organizations, whose principal kind of activity is the performance of passenger and (or) freight carriages;
  5)  tractors, self-powered combines of all models, specialized automobiles (those for the transportation of milk, of cattle and of poultry, for the shipment and the application of mineral fertilizers, for rendering veterinary aid and for technical servicing), registered on the agricultural commodity producers and used during agricultural works for the output of agricultural products;
  6)  transportation facilities, belonging by the right of economic control or operational management to the federal executive power bodies, in which the military service and (or) that equated to it is stipulated by the legislation;
  7)  transportation facilities declared to be searched after, under the condition that the fact of their hijacking (theft) has been confirmed with the document, issued by an authorized body;
  8)  the aircraft and helicopters of the sanitary aviation and of the medical service.

Article 359. Tax Base


 1. The tax base shall be defined:
  1)  with respect to the transportation facilities with engines - as the power of the transport vehicle engine, expressed in horsepowers;
  2)  with respect to the water nonself-propelled (towed) transportation facilities, for which the gross carrying capacity is defined - as the gross carrying capacity in vessel tons;
  3)  with respect to the water and the air transportation facilities, not mentioned in Subitems 1 and 2 of the present Item - as a unit of the transportation vehicle.
 2. With respect to the transportation facilities, indicated in Subitems 1 and 2 of Item 1 of the present Article, the tax base shall be defined separately for every transportation vehicle.
 As concerns the transportation facilities, mentioned in Subitem 3 of Item 1 of the present Article, the tax base shall be delineated for them separately.

Article 360. Tax Period


 Recognized as the tax period is a calendar year.

Article 361. Tax Rates


 1. The tax rates shall be established by the laws of the subjects of the Russian Federation, respectively, depending on the engine power or on the gross carrying capacity of the transportation facilities, on the category of the transport vehicles as calculated per one horsepower of the engine power of the given transport vehicle, or on one vessel ton of the transport vehicle, or per unit of the transport vehicle, in the following amounts:

Name of the object of taxation Tax rate
Passenger cars with the engine power of
(from every horsepower):
up to 100 horsepowers (up to 0.73.55 kWt)
inclusive 5
over 100 horsepowers up to 150 horsepowers
(over 73.55 kWt up to 110.33 kWt) inclusive 7
over 150 horsepowers up to 200 horsepowers
(over 110 kWt up to 147.1 kWt) inclusive 10
over 200 horsepowers up to 250 horsepowers
(over 147.1 kWt up to 183.9 kWt) inclusive 15
over 250 horsepowers (over 183.9 kWt) 30
Motorcycles and motor scooters with the
engine power of (from every horsepower):
up to 20 horsepowers (up to 14.7 kWt)
inclusive 2
over 20 horsepowers up to 35 horsepowers
(over 14.7 kWt up to 25.74 kWt) inclusive 4
over 35 horsepowers (over 25.74 kWt) 10
Buses with the engine power of (from
every horsepower):
up to 200 horsepowers (up to 147.1 kWt)
inclusive 10
over 200 horsepowers (over 147.1 kWt) 20
Trucks with the engine power of (from
every horsepower):
up to 100 horsepowers (up to 73.55 kWt)
inclusive 5
over 100 horsepowers up to 150 horsepowers
(over 73.55 kWt up to 110.33 kWt) inclusive 8
over 150 horsepowers up to 200 horsepowers
(over 110.33 kWt up to 147.1 kWt) inclusive 10
over 200 horsepowers up to 250 horsepowers
(over 147.1 kWt up to 183.9 kWt) inclusive 13
over 250 horsepowers (over 183.9 kWt) 17
Other self-powered pneumatic and caterpillar
transportation facilities, machines and
mechanisms (from every horsepower) 5
Snowmobiles and motor sledges with the
engine power of (from every horsepower):
up to 50 horsepowers (up to 36.77 kWt)
inclusive 5
over 50 horsepowers (over 36.77 kWt)
inclusive 10
Launches, motor boats and other water
transport facilities with the engine
power of (from every horsepower):
up to 100 horsepowers (up to 73.55 kWt)
inclusive 10
over 100 horsepowers (over 73.55 kWt) 20
Yachts and other sailing and motor boats
with the engine power of (from every
horsepower):
up to 100 horsepowers (up to 73.55 kWt)
inclusive 20
over 100 horsepowers (over 73.55 kWt) 40
Hydrocycles with the engine power of
(from every horsepower):
up to 100 horsepowers (up to 73.55 kWt)
inclusive 25
over 100 horsepowers (over 73.55 kWt) 50
Nonself-propelled (towed) ships, for which
the gross carrying capacity is defined
(from every vessel ton of the gross
carrying capacity) 20
Airships, helicopters and other aircraft
with an engine of (from every horsepower) 25
Other water and air transportation facilities
without an engine (from a unit of the
transport vehicle) 200


 2. The tax rates, cited in Item 1 of the present Article, may be increased (reduced) by the laws of the subjects of the Russian Federation, but by no more than five times over.
 3. It is admissible to establish the differentiated tax rates with respect to every category of the transportation facilities, as well as with an account for the useful service life of the transportation facilities.

Article 362. Procedure for Computing the Tax


 1. The tax payers - organizations shall compute the sum of the tax on their own. The sum of the tax, subject to payment by the tax payers - natural persons, shall be computed by the tax bodies on the ground of information, submitted to the tax bodies by the bodies, carrying out the state registration of transportation facilities on the territory of the Russian Federation.
 2. The sum of the tax, unless otherwise envisaged in the present Article, shall be computed with respect to every transportation facility as the product of the corresponding tax base and the tax rate.
 3. In the case of the registration of the transport vehicle and (or) of taking the transport vehicle off from the registration (of taking it off the records, of its removal from the state register book, etc.) in the course of the tax period, the sum of the tax shall be computed with an account for the coefficient, defined as the ratio of the number of full months, in the course of which the given transportation facility was registered on the tax payer, to the number of calendar months in the tax period. The month of the registration of the transportation facility, as well as the month of taking off the transportation facility from the registration shall be taken for a full month. In case of the registration and of taking off from the registration of the transport vehicle in the course of one calendar month, this said month shall be taken as one full month.
 4. The bodies, carrying out the state registration of transportation facilities, shall be obliged to report to the tax bodies at the place of their location about the transport vehicles, registered or taken off from the registration in these bodies, as well as about the persons, on which the transport vehicles are registered, within ten days after their registration or after taking them off the records.
 5. The bodies, carrying out the state registration of transportation facilities, shall be obliged to forward to the tax bodies at the place of their location information about the transportation facilities, as well as about the persons, on which the transportation facilities are registered, as in the state on December 31 of the past calendar year and up to February 1 of the current calendar year, and also about all changes that have occurred over the past calendar year.
 Information, mentioned in Items 4 and 5 of the present Article, shall be submitted by the bodies, performing the state registration of transportation facilities, in accordance with the forms, approved by the tax bodies.

Article 363. Procedure and Time Terms for Paying the Tax


 1. The payment of the tax shall be effected by the tax payers at the place of location of the transportation facilities in accordance with the procedure and the time terms, established by the laws of the subjects of the Russian Federation.
 2. The tax payers - organizations shall submit to the tax body at the place of location of the transport vehicles the tax declaration within the time term, fixed by the laws of the subject of the Russian Federation.
 3. The tax notification on the sum of the tax, subject to payment, shall be handed in to the tax payer - natural person, by the tax body within the time term of not later than June 1 of the tax period year.

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