Recycling collection On cars introduced in Russia relatively recently, in connection with which there are many questions: when it is necessary to pay it, who can be released from this duty and can it be possible to calculate the size of the collection? Answers to them can be found in this article.
What is a utilization collection
The duty of Russians for the payment of recycling collection when buying a car is established by paragraph 1 of Article 24-1 of the Law "On Production and Consumption Departures" No. 89-FZ dated June 24, 1998, introduced in 2012.
According to the specified norm, the recycling fee is a one-time payment in favor of the state, levied from the vehicle buyer to ensure environmental safety ambient and the protection of human life and health from the harmful effects of transport operation.
In other words, funds received as a collection of car purchase will be aimed at its disposal in accordance with environmental standards.
Whose obligations include payment of utilization
In accordance with paragraph 3 of Article 24-1 of Law No. 89-ФЗ, a Russian citizen is obliged to pay a utilization collection in two cases:
- When importing vehicle from abroad. For example, buying a car in Japan, followed by independent delivering it to Russia.
- When buying a vehicle in individuals liberated by law from the payment of recycling collection, or not paying it in violation of the established procedure.
In other words, the utilization fee is charged once for the entire existence of the vehicle, and it should be paid either manufacturer - if we are talking about the domestic auto industry, or one of the owners.
Who is freed from the payment of recycling
Pay a utilization fee will not have to under the following circumstances established by law:
- More than 30 years of vehicle age. In this case, 2 conditions must be observed:
- non-commercial purpose of the car;
- the presence of "relatives", that is, the original, frames, body and engine.
- Finding a vehicle in the property of diplomatic institutions and consulates, international organizations, as well as employees of these institutions and members of their families.
- The importation of a car to Russia as the personal property of the participants of the program on the voluntary resettlement of compatriots from abroad.
Important: When purchasing a vehicle in persons listed in the last two points, the recycling fee is levied with the buyer.
What is the size of the disposal
The amount of recycling collection is calculated by the following formula:
Σ Us \u003d BS× TOWhere:
- Σus - the amount of recycling fee;
- BS - Basic Bet;
- K is the calculation coefficient of the amount according to the list of the dimensions of the disposal collection approved by the Decree of the Government of the Russian Federation No. 1291 of December 26, 2013.
The basic rate is determined depending on the category of the vehicle:
- passenger cars of non-profit destination - 20 000 rubles;
- commercial passenger, as well as trucks And buses - 150,000 rubles.
The calculation ratio of the amount depends on the year of the vehicle (other vehicle) and its parameters: sizes, mass, engine volume.
For example, the calculation coefficient for a domestic car over 3 years old weighing less than 2.5 tons is 0.88. Thus, the amount recycling collection In this case, will be 20 thousand rubles 88 kopecks.
Recycling fee in PTS: what to pay attention to when buying
A marker about the payment of the utilization collection is affixed in the section "Special marks" of the passport of the vehicle (TCP). The absence of such a mark is possible in two cases:
Do not know your rights?
- PTS N. domestic car 17.09.2012 issued earlier, or an imported car was imported to Russia to the specified date.
There are no reasons for concern under such circumstances - the obligation to pay the utilization collection to such vehicles does not apply.
- Acquisition of a foreign-made car abroad followed by independent importation in the Russian Federation.
The obligations to pay for the disposal collection carries the buyer as a person carrying out the import of a vehicle into the territory of Russia.
Important: B. TCP carFor which the utilization fee is not charged, the corresponding mark must be affixed. It indicates the grounds for exemption from paying a collection.
If the TCP is on the car domestic production During the period from 01.09.2012 to December 31, 2013, inclusive, in a passport, instead of a marking on the payment of utilization fee may be another - on making obligations for disposal.
However, in this case, it is necessary to make sure that at the time of issuing TCP, the manufacturer was not excluded from the register of organizations that assumed the obligations to dispose of their products. You can get such information on the official website of the Ministry of Industry and Development of the Russian Federation - special attention should be paid to the "Exception date of the Registry" column.
The lack of a marker about the payment of recycling fee in the TCP of the car without provided by law reason may indicate only one - previous owner Somehow escaped this procedure. So, the obligation to pay for the buyer. Under such circumstances, it is better to either give up the transaction, or try to reduce the price - no sanctions for evasion of paying collection are not provided.
Recycling collection in Belarus
The utilization collection for cars in the Republic of Belarus has been introduced on 01.03.2014 on the basis of the Decree Decree "On the Recycling Plant for Vehicles" No. 64 of 04.02.2014.
Basic collection rates almost fully comply with Russian - in terms of national currency. Similar to the circle of persons on which the obligation to pay recycling collection.
As for the grounds for exemption from payment of a fee - in the Belarusian version it has been added to the import of a car belonging to persons who have refugee status or received permission to enter and accommodate in the republic on an ongoing basis. Exemption is valid for 18 months from the date of the issuance of relevant documents (confirming the presence of refugee status or residence permit).
The consequences of non-payment of recycling
Staging a car to account without paying a utilization collection is impossible. Even if there is a TCP, the vehicle will be considered not to register in the prescribed manner.
You can ride on such a car only for 20 days - exactly so much according to the rules road RF is the validity period of transit numbers. Subsequently, the control of an unregistered car, in accordance with Article 12.1 of the Administrative Code of the Russian Federation, faces a fine of 500 to 800 rubles. But in re-violation, the driver can lose rights for up to 3 months.
Is it possible to return the utilization collection
IMPORTANT: To seek the return of an unnecessarily recovered sweeping for 3 years from the date of its payment. The amount of funds made is not subject to indexation and is returned without taking into account commissions. Return is carried out exclusively by transferring money to the applicant's bank account.
The utilization fee was introduced on September 1, 2012 by the Government Decree. Such a measure was aimed at ensuring the environmental safety and protection of the health of citizens. In fact, such a payment involves further waste of funds for the disposal of vehicles that have already come out. How to calculate the size of the disposal collection for the car for individuals and legal entities? What data should this be known for this and what formula is the calculation itself? Reply to these questions in this article.
Formula of calculation
Probably Samoa the main reason The introduction of recycling was the introduction of the Russian Federation in the WTO in August 2012. In addition to the benefits that the state received or receive from membership in an organization, a significant drawback appeared - the amount of duties on the imported goods decreased significantly. Then it was decided to introduce a collection of utilization to ensure that the budget of the country does not lose considerable investments. But this collection has spread not only to foreign companies, but also on russian manufacturers And simple consumers who independently buy transport abroad.
The calculation of the amount of utilization fee is regulated by several legislative acts, including the Decree of the Government of the Russian Federation No. 81 of 06.02.2016 (Ed. From 11.05.2016) "On the recycling fee for self-propelled machines and (or) trailers to them "and the Decree of the Government of the Russian Federation No. 1291 dated December 26, 2013 (Ed. from 11/15/2017)" On the recycling collection against wheeled vehicles (chassis) and trailers to them. " These regulations determine the rules of charging, calculating and recovering the disposal collection. According to their positions, the calculation formula is as follows:
Us \u003d bs x k, where:
- Mustache- this is the size of the utilization collection;
- BS- this is a base rate;
- TO- calculation coefficient.
This formula is universal for all types and types of vehicles, only its components differ, which depend on the age of the machine, its masses, engine volume internal combustion and vehicle categories. At the same time, according to the provisions of the regulations for private (physical) persons, the rate will be slightly lower than for legal entities (organizations, enterprises, etc.), since transportation imported by them will be intended for personal use.
Rates and coefficients
According to Government Decree No. 1291 base Base It is 20,000 rubles for vehicles of category M1 and for machines with an electric motor. For all other machines, including self-propelled and trailers to them (according to the Government Decision No. 81), the base rate is 150,000 rubles. Thus, only for passenger cars with suitable parameters, the size of the utilization fee will not be so large, and for trucks, commercial, cargo-passenger, passenger and other buses, agricultural, construction and other technique will have to pay the State Selection at the calculation of the base rate of 150,000 rubles. In this case, the most important role is played by the size of the calculated coefficients, which are shown in the table below.
| Vehicle category |
Estimated coefficient |
|
|---|---|---|
| New TS |
TC older than 3 years |
|
| Passenger cars weighing up to 3.5 tons |
|
|
| With electric motor |
1,42
|
5,3
|
| With one no more than 1000 ccm |
1,42
|
5,3
|
| With one 1000-2000 cc |
2,21
|
8,26
|
| With one 2000-3000 cc |
4,22
|
16,12
|
| With one 3000-3500 cc |
5,73
|
28,5
|
| With one over 3500 cc |
9,08
|
35,01
|
| Imported |
0,17
|
0,26
|
| Cargo, cargo-passenger cars with mass |
|
|
| No more than 2.5 tons |
0,83
|
0,88
|
| 2.5-3.5 T. |
1,32
|
2,06
|
| 3.5-5 T. |
1,65
|
2,64
|
| 5-8 T. |
1,82
|
4,56
|
| 8-12 T. |
2,21
|
6,91
|
| 12-20 T. |
2,43
|
10.06
|
| 20-50 T. |
4,79
|
11,8
|
| Buses Mass |
|
|
| No more than 5 tons (with one 5000-10000 cc) |
2,64
|
4,4
|
| Over 5 tons (with one over 10,000 cc) |
3,3
|
5,2
|
| With one no more than 2500 cubic meters. cm (and electric motor) |
0,99
|
1
|
| With one 2500-5000 cubic meters. cm |
1,98
|
3
|
From April 1, 2018, increased rates of recycling collection for cars began to operate in Russia. It was from this day that the corresponding resolution "On the recycling collection against wheel vehicles" was entered into force of March 19, 2018 No. 300. Previously, they noted that the weighted average rate of indexing of rates will be 15%, but in the segment passenger carsThe most popular in Russia, he grew immediately twice, to 84 thousand rubles.
Recall that the basic collection rate for passenger cars is 20 thousand rubles, and 150 thousand rubles for the truck or bus - 150 thousand rubles. Depending on the power and class of the car, when calculating the amount of collection uses boiling coefficients.
The purpose of raising rates, as noted in the government, is "creating conditions for the development of environmentally safe technologies for waste recycling".
How far the collection will grow
The collection factor for new cars with motors, up to 1 l will increase from 1.42 to 1.65: thus, the collection size rose by 17.86% to 33 thousand rubles. For cars over three years, the coefficient has grown from 5.3 to 6.15.
For passenger cars with an engine from 1 to 2 liters, the coefficient will grow immediately: from 2.21 to 4.2. That is, for new model This category manufacturers will have to give the state not 44 200 rubles., and 84,000 rubles.
Cars for cars from 2 to 3 liters will increase by 49.3% to 126 thousand rubles.
For cars with three and more liters of the engine, the subtle remains unchanged and amounts to 114.6 thousand rubles for machines with a volume of 3 to 3.5 liters and 181.6 thousand rubles for machines with a larger engine.
For used machines, the coefficient will grow - from 8.26 to 15.69.
The utilization fees for electric vehicles increased by 14.79% to 32.6 thousand rubles. For trucks Complete weight of up to 2.5 tons The collection rose by 14.46% to 14.25 thousand rubles, from 2.5 to 3.5 tons - by 51.5%, to 30 thousand rubles, from 3, 5 to 5 tons - by 15%, up to 28.5 thousand rubles. For trucks weighing from 5 to 8 tons The utilization fee was 31.35 thousand rubles (an increase of 14.84%), from 8 to 12 tons - 38.1 thousand rubles (+ 14.9%), from 12 to 20 Tons - 41.85 thousand rubles (+ 14.8%), from 20 to 50 tons - 82.5 thousand rubles (+ 14.8%).
Earlier in the government, it was assured that the weighted average of the indexation of the utilization collection, taking into account the market forecast for 2018, will be 15-17.5%. Most likely, government calculations were conducted with the fact that in a number of segments, the rate did not change at all.
Experts: Prices will grow by 10-15%
Russian automotive experts have previously agreed that the raising rates will hit the importers to importers, although their share in the domestic market is reduced every year. What swinging prices for cars related to the indexation of the scourge
experts suggest that the next indexation will lead to an increase in prices for cars by 10-15%, but cars will be raised gradually.
Representatives of autocompany perceived the news about the growth of the subsidence rather pessimistic, especially those who specialize in the import of cars to Russia, and not in production. However, the minorrode stated that the indexation of the utilization would not lead to an increase in the cost of cars, however, only those that are manufactured in Russia, due to the essential amount of budget funds planned in 2018-2020 for support automotive industry - More than 125 billion rubles annually.
Recall that the recycling collection, which is paid once for the life of the car, was introduced in 2012 to level the effects of Russia's accession. Due to the forced reduction in import duties on cars in the government, they found actual replacement of duties, inventing money from importers money to utilize machines. At first, the collection was paid only by importers, and the factories of the Russian Federation gave guarantees of disposal, but since 2014, due to the pressure of the WTO member countries submitted to the WTO court, it was distributed to all. Russian autoconcons began to produce industrial subsidies, which are considered compensation for collecting. The last time recycling was raised in 2016 - it was indexed by 65%.
Earlier automotive expert In a conversation with "newspaper.ru" noted that the Russian car market began to restore and is in a weak state. In this regard, the government's actions he described as strange.
"At all, it was not necessary to do this now, it is impossible to think all the time about how to fill the budget. Due to the illiterate actions of the government, there may be an emerging ascent, "he said.
The utilization duty on the special equipment is charged once and is usually included in the cost of vehicles. She is obliged to pay buyers of foreign cars, used transport for beneficiaries, cars released after 2012. The amount extended from the collection goes on the improvement of engines or the payment of owners when writing off technology. Documentary confirmation of the payment of the utilization duty on the special equipment is carried out as a mark in the passport of the self-propelled machine.
General
Recycling collection for special equipment - This is a single accrual to the manufacturer / owner of self-propelled transport.
The established payment of the recycling collection on the special equipment of the new issue rose by 5-10%, the calculation on used transport increased by 2-3 times. The purpose of the adopted changes is to increase the competition of machine-building enterprises and the replacement of imported goods in the domestic market. The tax on special technique influenced the renewal and development of its own production to produce road construction equipment and agricultural machinery. The introduction of a forced measure influenced the basic value of imported equipment - manufacturers raised a price tag 1.5 times.
Recycling payment collection:
- turns on in the total cost of the machine;
- paid under the transactions of purchase and sale or disposal;
- it is calculated at the time of purchase of goods.
In 2018, the registry for recycling tax on the special equipment was complemented by other types of vehicles. The list includes:
- bulldozers;
- excavators;
- road special equipment;
- agricultural machinery;
- passenger vehicles;
- trucks;
- trailers / semi-trailers;
- snowmobiles / autocars, etc.
For a specific unit, an individual calculation of the amount of money contribution is made.
The size of the utilization fee for the special equipment
In 2018, the Council of Ministers approved the ruling in the size of the recycling fee for transport equipment. Minimum size The amount of self-propelled transport from 150 thousand rubles was charged with those owners of transport, who exploited the special equipment to three years and owns semi-trap. From the recycling duty free, if the total weight of the machine is less than 10 tons. The monetary size of fees affect:
- engine power;
- mass of the construction of cars;
- date of issue.
The utilization collection is charged according to the calculated formula:
USB \u003d Basst * Coeff,where
Pre-calculate the utilization fee for the special equipment is useful both by the enterprise producing products and the acquirer of transport. The accrued payment of the collection to the new domestic transport is entered into the budget by the manufacturer when the TC is released, the accrual and calculation of import models occur when passing customs Point And go to the federal budget.
Example of calculation
Forced measures for the use of tariffs for recycling reduced the presence foreign models technical means On the bases of Russian enterprises. Apply a significant coefficient for basic groups of special equipment:
- motor graders;
- bulldozers;
- excavators.
All data in a stable table.
Consider the calculation of the disposal collection on a specific situation:
- Example 1.
A grader was acquired in a mass of 16 tons. Recycling duty is calculated as follows:
- age of cars under 3 years - 150 000 r. * 6 \u003d 900 thousand rubles;
- older 3 years - 150 000 r. * 16,2 \u003d 2,430,000 rubles.
This amount is added to the main cost.
- Example 2.
The combine harvester was purchased, the engine power is up to 160 liters. from. The utilization tax will be:
- new vehicles - 150 000 * 2.4 \u003d 360 thousand rubles;
- older 3 years - 150 000 * 8.8 \u003d 1 320 000 rub.
How to pay a utilization fee on a special equipment. Consider further.
The procedure and deadlines for the payment of utilization fees on the special equipment
The law does not regulate the penalties in terms of payment, and regulates the right to managing vehicles, which depends on the statement of the machine to record in the StateTernadzor. When importing imported technology, payment is made at customs, and the FCS puts a mark in PSM. Requisites of the Recipient of the Federal Tax Service of Russia for payment of recycling can be found on the site of the FTS and FCS online resource. According to the total adopted form, you can independently calculate the cost of recycling collection on the special equipment and send a payment to the General Budget Fund. Exclude difficulties and make a payment transaction available to everyone through the state service portal.
Cause of payment of USS:
- TC is purchased from the owner of the beneficiary;
- In PSM, there are no marks on the payment of tax in the presence of such a duty;
- TC is purchased abroad and imported into the territory of the Russian Federation.
The enumerations of individuals are admitted in the branches of Russian banks, where you can take a form of payment document with the necessary details. Legal entities make a translation from their current account.
When can you not pay?
The contribution of the legal / individual confirms the FTS - this is the markup in technical certificate TC, when exporting or importing self-propelled transport is of particular importance. In the absence of recording of the payment of utilization collection to the special equipment by the buyer of transport, the documents will not be taken to the State Technical Supplement for registration of the purchased car. Full release from the payment of utilization collection depends on the status, state and type of operation of the machines:
- spetstekhnika - the property of the Ministry of Foreign Affairs, the Dipconcessions or Representative Service;
- transportation of more than 30 years - non-commercial use, original assembly;
- transportation of special equipment from abroad - the program of relocation of persons by voluntary decision.
During the term of use, special equipment, the owner pays the utilization collection once, given general rules using admissible benefits. Responsibility and punishment for non-payment of utilization collection on the special equipment are borne both parties - this is a manufacturer / importer of transport supplies and the buyer.
Responsibility for non-payment of collection
Legal prohibitions do not act in the absence of a marking of the disposal collection on the special equipment. It is worth noting that a violation of the status of registration of TS calls for liability under Article 12.1 of the Code of Administrative Code of the Russian Federation:
- the imposition of penalty payments to the owner - 500-800 rubles at the first comment;
- when ignoring the requirements of the inspector - 5000 p. + deprivation rights.
You should pay a timely collection and put the car on accounting. Without the marker of the State Standard, transport is prohibited.
Complete payment procedure for the subsidiary is important for sellers and buyers of special equipment. Plants manufacturers of new brands of cars are laid in the basic cost of the auto collection for disposal, and the presence of a mark exempt the acquirer from re-payment. Additional payment It should not be made if the special equipment arrived at the territorial zone of the Russian Federation until September 1, 2012, or PSM received until September 1, 2012.
Vehicle manufacturers and separate buyers are entrusted with the obligation to pay a utilization collection. This is done to ensure environmental safety, including to protect human health and the environment from the harmful effects of vehicle operation.
The "mechanism of work" of this collection is: the vehicle over time comes in disrepair and is transferred to specialized companies engaged in waste disposal. The costs of such companies are reimbursed from the federal budget, where in due time was recycled.
Payers can take into account the amount listed in the budget when calculating the taxable income tax base. On the procedure for accounting for the recycling collection, learn from this consultation.
Regulatory documents regulating the procedure for calculating the disposal
The utilization fee is set by Art. 24.1 of Law No. 89-FZ.
According to paragraph 1 of this article, it is paid for each wheel vehicle (chassis), each self-propelled machine, each trailer for them (hereinafter - TC) imported into the Russian Federation or produced in the Russian Federation (with the exception of the vehicle specified in clause 6 This article).
In accordance with paragraph 3 of Art. 24.1 of Law No. 89-ФЗ payers of recycling fees are recognized by persons who:
carrying out the importation of the vehicle to Russia:
produce production, the manufacture of vehicles on the territory of the Russian Federation;
acquired vehicles in the territory of the Russian Federation in individuals who do not pay the utilization collection in accordance with the para. 2 and 3 p. 6 of this article;
acquired vehicles on the territory of the Russian Federation in persons who have not paid this collection in violation of the established procedure.
The utilization fee is not paid for vehicles (clause 3 of article 24.1 of Law No. 89-FZ):
the importation of which in the Russian Federation is carried out as personal property by individuals who are immigrants or recognized as refugees or internally displaced persons (paragraph 2 of paragraph 6);
which are imported into the Russian Federation and belong to diplomatic missions or consular agencies, international organizations, as well as their employees and members of their families (paragraph 3 of paragraph 6);
since the year of the release of which 30 years and more years have passed, which are not used for commercial purposes, have an original engine, body and frame (if available), preserved or renovated to the original state, species and categories of which are determined by the Government of the Russian Federation (para. 4 p. 6 ).
When importing the vehicle into the territory of Russia, a federal customs service charges, in all other cases, the Federal Tax Service.
Recycling collection rules
The rules for charging, calculating, paying and recovering the disposal collection, as well as the return and testing of unnecessary paid or unnecessary amounts of this collection approved in relation to:
wheel vehicles (chassis) and trailers to them (hereinafter - rules for the CCC) - Decree of the Government of the Russian Federation of December 26, 2013 No. 1291;
self-propelled machines and (or) trailers to them (hereinafter referred to as the rules for cm) - Decree of the Government of the Russian Federation of 06.02.2016 No. 81.
These decrees also approved lists of species and categories of vehicles (wheeled and self-propelled), as well as the size of the disposal collection, in accordance with which taxpayers independently calculate the utilization collection in accordance with paragraph 5 of the Rules for the CTS and paragraph 5 of the rules for cm.
For your information: The amount of recycling fee is defined as a product of the base rate and the coefficient provided for a particular category. At the same time, for each category of vehicle, two coefficients are provided: one for new, the other - for the vehicle, from which more than three years have passed.
After the organization independently calculates the utilization collection, it must list it to the budget. Payment can be carried out with a testament for an overlated (recovered) disposal collection. At the same time, it is impossible to consider it in the expense of other payments.
According to paragraph 7 of the Rules for the CTS and paragraph 7 of the Rules for the SM on the Passport Blanc (or in the electronic passport) of the vehicle in respect of which the utilization collection is paid, the mark is affixed (information is made):
about paying a fee;
on the basis of non-payment of utilization fee (if the collection should not be paid).
Example.
05.10.2017 The organization brought two wheeled vehicles to the territory of the Russian Federation, used for the transport of passengers and having, in addition to the driver's seat, no more than eight seats with the engine working volume over 3,000, but not more than 3,500 cubic meters. cm.
Year of release of one of them - 2016.
Document confirmation of the date of release of the second TS is absent. It follows from its identification number that it is made in 2014.
Calculate the size of the disposal collection.
The list established for the CCC is referred to the vehicles of the category M (from M1 to M3) - vehicles with at least four wheels and used for the transport of passengers. For example, the vehicles used for the transport of passengers and having, in addition to the driver's seat, no more than eight seats belong to the category M1.
For each CCC category, two coefficients are provided: one for the new CCC, the other - for the CCC, from which more than three years have passed from the date of release. In the absence of documentary confirmation of the release date (i.e, the date of manufacture of the CCC) year of release is determined by the manufacturer specified in identification number CCC, while the beginning of the three-year period estimation is considered to be on July 1 of the year of manufacture.
So, at the time of the CCC importation from the date of release (from 01.07.2014 to 05.10.2017) passed more than three years. The calculation coefficients of the utilization collection amount for this type of vehicles are 5.73 (for new CCC) and 28.5 (for CTS older than three years).
The size of the base rate is:
for vehicles issued in appeal in the territory of the Russian Federation, category M1, including increased passibility Categories G, as well as special and specialized vehicles of the specified category - 20,000 rubles;
for the remaining CCC - 150,000 rubles.
The size of the disposal collection will be:
for TS 2016 release - 114 600 rubles. (20 000 rub. X 5,73);
for TC 2014 release - 570,000 rubles. (20 000 rub. X 28.5).
On expenses for the payment of recycling fee ...
…tC manufacturers in the territory of the Russian Federation
Based on the rules set out in paragraph 4 of the Rules for the CCC and paragraph 4 of the Rules for the CM, the collection of the utilization collection, the payment of which is carried out manufacturers vehicles engaged in FTS.
To confirm the correctness of the calculation of the amount of recycling payer after 3 working days from the date of payment Submit to the tax authority at the place of their findings, the documents listed in paragraph 16 of the Rules for the CCC and paragraph 18 of the Rules for CM, among which:
calculation of the amount of utilization collection (for CCC - in the form approved by the order of the Federal Tax Service of Russia of October 24, 2016 No. MMB-7-3 / [Email Protected]; For cm - in the form approved by the Order of the Federal Tax Service of Russia of October 24, 2016 No. MMB-7-3 / [Email Protected]);
copies of payment documents on the payment of utilization fee;
forms of passports issued on the CCC or cm (except in cases where electronic passports are drawn up on the CCC).
The form of a stamp on the payment of the utilization collection charged by the tax service was approved by the Order of the Federal Tax Service of Russia dated 09.07.2014 No. MMB-7-3 / [Email Protected] (Attachment 1). The stamp has two fields: in the first - the words "utilization collection", in the second - the tax authority code, the signature of the person who has stamped stamp.
In which period is reflected in the expenditures for the purposes of taxation of the amount of the disposal collection paid?
According to paragraph 1 of Art. 51 of the BC of the Russian Federation, the utilization fee relates to non-tax revenues of the federal budget.
The utilization fee is not a fee established in accordance with the Tax Code. Thus, it cannot be taken into account for income tax on the basis of PP. 1 p. 1 Art. 264 NK RF.
For your information: The utilization collection is subject to accounting in determining the tax base as part of some expenses in accordance with PP. 49 p. 1 Art. 264 of the Tax Code of the Russian Federation, since it is a mandatory payment paid when importing or manufacturing vehicles and chassis.
The costs adopted for tax purposes are recognized as those in the reporting (tax) period to which they relate. At the same time, the date of expenditures in the form of taxes (advance payments for taxes), fees and other mandatory payments recognized the date of their accrual (clause 1 and paragraphs. 1 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).
According to the Ministry of Finance, the recycling fee should be taken into account as part of the other expenditures of the reporting period, which arises the obligation to pay the collection to the budget (see the letter from 03/12/2014 No. 03-03-10 / 10650 (sent by letter of the Federal Tax Service of Russia from 03/25/2014 No. GD-4-3 / [Email Protected])).
TC manufacturers pay the utilization collection to the presentation of the appropriate calculations in the tax authorities, therefore, for them, the date of the disposal of the utilization fee is the date of the operation, which requires paying a collection to the budget. Such explanations are given in the recent letter of the Ministry of Finance of Russia of 10/23/2017 No. 03-03-RZ / 69150.
…payers recognized by the largest manufacturers
Organizations - TC manufacturers can get the status of the largest manufacturers.
The procedure for recognizing organizations by the largest manufacturers is established by the order of the Ministry of Industry and Commission of Russia of January 13, 2014 No. 6. According to him, the organization is in the Ministry of Industry, compiled in arbitrary form, and required documentsAccording to the results of the consideration of which it receives the specified status (or refusal to recognize).
Organization the largest producer TC, independently launched a vehicle passport mark on the payment of the utilization collection.
The form of the stamp approved by order of the Federal Tax Service of Russia of 09.07.2014 No. MMB-7-3 / [Email Protected] (Appendix 2). The stamp has two fields: in the first - the words "utilization collection", in the second - Inn payer, assigned to the largest manufacturers of TS; Signature of the person who has stamped stamp.
The largest TC manufacturers are submitted to the tax authority at the place of their finding:
calculation of the disposal collection in electronic form with the direction of telecommunication channels of communication;
copies of approval of the type of vehicle (approval of the chassis type), copies of certificates of conformity and (or) declarations on conformity;
copies of passports issued for vehicles for which the recycling fee was previously paid, on the basis of which the payer was manufactured (completed) vehicles, if new passports are issued in relation to such vehicles in accordance with the legislation of the Russian Federation.
Documents are submitted on the following dates:
the largest manufacturers of KTS - within two working days following the day of issuing a passport where they are affected by the above mark (paragraph 19 of the Rules for the CCC);
the largest producers cm - not later than the last quarter, in which the passport form is issued where they are stamped (paragraph 21 rules for cm);
The tax authority within 30 days from the date of representing the calculation of the recycling collection sends the largest manufacturer information about the presence of errors in calculating the amount of utilization collection in electronic form, and it eliminates the error information within five days from the date of receipt of the specified error information and re-sends the calculation of the utilization collection.
Payment of recycling collection The largest manufacturer carries out:
within 45 calendar days following the quarter, which presents the calculation of the utilization collection;
for the III quarter of the year - within 90 calendar days following the specified quarter.
This is stated in paragraph 22 of the rules for the CCC and paragraph 24 of the rules for see
The procedure for reflection in the tax expenses of the amount of the disposal collection paid by the largest manufacturers is reflected in the aforementioned letter of the Ministry of Finance of Russia from 12.03.2014 No. 03-03-10 / 10650. Specifying that the utilization collection is subject to accounting in other expenses in accordance with PP. 49 p. 1 Art. 264 of the Tax Code of the Russian Federation, officials noted the following.
The procedure established by the Government of the Russian Federation does not allow us to conclude that the payment calculated to pay into the budget is a payment on the results of the payer's activities for a certain (in this case, the quarter). The amount of utilization payments to be paid to the budget is the total amount of this collection, calculated on the basis of the amounts reflected in the calculations submitted to the tax authority for the expired quarter.
At the same time, the amount of recycling collection payable to the budget is actually determined by the payer during the specified 45-day period allotted to pay it.
Taking into account the described features of the date of the recycling collection, according to the Ministry of Finance, the date of the occurrence of obligations related to the payments to the budget is recognized.
For your information: For the purpose of taxation of profits, the utilization fee should be taken into account as part of other expenses of the reporting period, in which the corresponding duty arises.
For example, the expenses of the largest manufacturer of self-propelled machines and / or trailers to them in the form of recycling collection are recognized for the purpose of calculating the income tax for the last number of quarter, for which the amount of this collection is determined (the letter of the Ministry of Finance of Russia of October 23, 2017 No. 03-03-RZ / 69150).
…persons acquiring the vehicle in the territory of the Russian Federation at non-payers
Paragraph 4 of the Rules for the CCC and paragraph 4 of the Rules for the CM provided that the FTS is also engaged in charging the utilization collection, the payment of which is carried out by persons who acquire vehicles in the territory of the Russian Federation in non-payers (those who do not pay this fee for the law or Those who have not paid the collection in violation of the established procedure).
The specified payers (as well as manufacturers of vehicles discussed in the previous section) themselves calculate the amount of utilization collection, pay it to the budget and after three working days from the date of payment to confirm the correctness of the calculation pose into the tax authority for their location documents, the list of which is given in P. 16 rules for the CTS and paragraph 18 of the rules for see In particular, it seems:
documents confirming the fact of acquiring a vehicle in the territory of the Russian Federation;
passports (duplicates) issued for vehicles in respect of which the utilization fee was not paid;
copies of shipping documents (if available);
copies of documents on the payment of recycling fee;
calculation of the amount of recycling collection in the form approved by the FTS.
After checking the correct calculation of the amount of the utilization collection and its receipt on the appropriate CBC to the account of the federal treasury body, the tax authority launches on the passport form mark on the payment of the utilization collection and returns them to the payer (or directs the appropriate information to the administrator for entering into an electronic passport) (paragraph 18 of the Rules For CTS, paragraph 20 rules for cm).
For your information: If the organization has acquired a vehicle in respect of which the utilization fee was not paid, and herself paid it, then the amount of the collection is taken into account in accordance with paragraph 1 of Art. 257 Tax Code of the Russian Federation in determining the initial value of this OS. Thus, the utilization fee is reflected in expenditures for tax purposes through the depreciation mechanism (the letter of the Ministry of Finance of Russia dated 12.03.2014 No. 03-03-10 / 10650).
…when importing a vehicle into the territory of the Russian Federation
Challengement of the utilization collection, the payment of which payments are made when importing vehicles (chassis) to Russia, is carried out by the Federal Customs Service (paragraph 3 of the Rules for CCC and paragraph 3 of the rules for cm).
Data payers (or their representatives) To confirm the correctness of the calculation of the amount of utilization collection are submitted to the customs authority, in which the vehicle declaration is carried out due to its importation in the Russian Federation, the documents provided for by paragraph 11 of the Rules for the CCC and paragraph 11 of the rules for cm, Where among others are called:
the calculation of the amount of utilization collection (the form is given in Appendix 1 to the Rules);
copies of payment documents on the payment of fee;
the decision (and its copy) on the event of an overlated (recovered) utilization collection to its upcoming payment (the form is given in Appendix 2 to the Rules) issued by the customs authority (if earlier the collection was unnecessary (recovered) and it was decided to stand on The account of the upcoming disposal fee).
The customs authority checks the correctness of the calculation of the amount of utilization collection and its receipt on the corresponding CBC to the account of the federal treasury body, and after that, it has been launched on the passports of vehicles to the payment of the utilization collection (or directs the appropriate information to the administrator to enter into an electronic passport - for CCC) ( Clause 12 rules for the CCC and paragraph 13 of the rules for cm).
On vehicles for which in accordance with paragraph 6 of Art. 24.1 of Law No. 89-FZ The utilization fee is not paid, persons importing them in Russian Federation, submit documents to the customs authority confirming the presence of grounds for non-payment of recycling collection, and their copies. After checking the documents, the customs authority puts the mark on the basis of a passport form about the basis of the non-payment of collection (p. 14, 15 rules for the CTS and paragraph 15, 16 rules for cm).
Reflection in tax accounting recycling costs It depends on what purpose the vehicle is acquired:
if as a resale product, the collection is taken into account in other expenses in accordance with PP. 49 p. 1 Art. 264 of the Tax Code of the Russian Federation;
if for use as a fixed assessment, the cost of paying the fee should be involved in the formation of the initial cost of the OS based on paragraph 1 of Art. 257 Tax Code of the Russian Federation and to be charged to expenses through the depreciation mechanism.
