Stairs. Entry group. Materials. Doors. Locks. Design

This article will help the owner of a regular or special vehicle to correctly determine the final amount of tax on it, since the amount of payment directly depends on the code of the type of vehicle indicated in the declaration in 2019.

Where to get it from

When accountants prepare a transport declaration, they often encounter difficulty in determining the code of the type of vehicle in the reporting year. There is always a fear of making a mistake.

First of all, it helps to set the transport code:

• passport for him;
• Appendix No. 5 to the order of the Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.

Keep in mind: only from the specified Application it is necessary to select a code belonging to any type of owner’s transport.

If the data from the registration certificate is not entirely sufficient to accurately determine the type of vehicle (for example: truck/tractor/truck crane), you should consult with the appropriate mechanical specialists. Their consultations will help highlight the technical features of the vehicle and clarify unclear points.

When the accountant has received more complete information about the transport unit on the balance sheet, its features and characteristics have become known, then he must again look at Appendix No. 5 and select the code for the type of this transport.

Keep in mind: This is a completely new list of codes that has been in effect since the 2017 report.

In practice, most often an accountant needs a vehicle type code for a passenger car. As can be seen from the table, its vehicle type code is 510 00.

Other passenger cars are shown with the vehicle type code 510 04 (except for motor sleighs and snowmobiles). That is, the choice of code must be made according to the principle of exclusion.

If your vehicle is not a motorcycle, not a motor scooter, not a motor sleigh, or a snowmobile, then the vehicle type code is 570 01. It is intended for other self-propelled vehicles, pneumatic and tracked machines and mechanisms.

Also, according to the exclusion principle, one must approach the vehicle type code 590 16. These are other special vehicles on the chassis of which various equipment and units are installed (see the last part of the table).

Apparently, since 2017, all general purpose trucks have a vehicle type code of 520 01.

For a long time, it was not clearly clear what type of vehicle code a forklift had. There are no official explanations from officials on this matter yet. In our opinion, code 590 16 is most suitable for forklifts.

Where in the declaration

In the transport tax report, the vehicle type code appears in only one place - this is Section 2, where calculations are carried out for each vehicle.

Why is it needed?

The payment of tax for it depends on how correctly the transport code is determined. The fact is that the laws of the constituent entities of the Russian Federation establish the amount of tax based on these codes. And when the transport code is determined incorrectly, the payment amount will be lower than expected or, conversely, will be overpriced. This is the reason for the scrupulous approach to determining the characteristics of each unit of transport and clarifying its code.

So, when determining the transport tax code, an organization needs:

• once clarify the type and purpose of the latter;
• find a match in the table we provided above;
• make a corresponding note in the declaration.

This approach will allow you not to remain in the dark for the next year. Although over time the codes may be revised, but not so radically.

If you are going to fill out a transport tax return, you will have to indicate the exact code of your vehicle. But before we look at the transport codes in force this year, it makes sense to consider in more detail the concept of “transport category”.

In order not to make a mistake when specifying the vehicle type code in 2016, you should understand which category exactly your “iron” horse belongs to. So, the tax code distinguishes the following transport categories:

1. Cars;
2. Trucks;
3. Motor vehicles;
4. Equipment that has a pneumatic or tracked drive;
5. Trucks;
6. Towed type vessels;
7. Water transport;
8. Sea transport.

When determining the transport category, you should also pay attention to the information provided in the technical passport. Thus, according to the data in the PTS, the following transport categories are distinguished:

1. Category A. – Any motorcycle belongs to this category;
2. Category B – Cars capable of carrying no more than 8 passengers, including the driver. The maximum weight of such vehicles should not exceed 3.5 tons.
3. Category C – The legislation includes vehicles in this category whose weight exceeds 3.5 tons. However, please note that category C should not include minibuses and buses that are intended for passenger transportation.
4. Category D – Vehicles designed specifically for passenger flights. The minimum number of passenger seats must exceed 8.
5. Semi-trailer or trailer – used exclusively with cars or trucks.

Category B deserves special attention, because many motorists are confident that only passenger vehicles can belong to this category. But this opinion is erroneous, since category B can be assigned to a truck without any problems. In this case, next to the letter “B” a “cargo” mark is made.

Your vehicle code in 2017

You cannot do without a vehicle code when making a purchase and sale transaction. The seller is required to fill out a tax return and pay tax to the state on the profit. The vehicle type code is indicated in the second section of the declaration, on line 030. The table below lists all current vehicle codes for the current year.

A transport tax declaration is a form that is filled out by organizations that have transport on their balance sheet. In the material you will find general rules for reporting, deadlines for its submission and a sample for filling out for organizations.

Who is obliged to take

The document is filled out by organizations - owners of vehicles, which must transfer this fee in accordance with Chapter 28 of the Tax Code of the Russian Federation and the laws of the constituent entities of the federation.

The declaration is submitted to the tax authorities at the location of the vehicles (in accordance with paragraph 1 of Article 363.1 of the Tax Code of the Russian Federation) or at the place of registration of the largest taxpayer (in accordance with paragraph 4 of the same article).

The fee is regional, so rates vary in Russian cities.

At the end of 2018, deputies are considering a bill abolishing the transport declaration. However, even if it is adopted, these changes will come into force only next year - so it is necessary to report for 2019 in any case.

Deadline

Submit transport tax returns for 2018 no later than February 1, 2019. If it coincides with a weekend, the deadline is postponed to the first subsequent working day. There will be no postponements this year: the deadline falls on Friday - 02/01/2019.

Transport tax declaration form

The form of the document, electronic format and filling procedure are approved by Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/.

The tax return was submitted for the first time for 2017 using this form. At the end you will be able to download the current form.

Penalty for failure to submit a declaration

Legal entities that pay transport tax must submit reports in the form of declarations before February 1 of the year following the reporting year. Otherwise, the fine will be 5% of the tax amount not paid on time for each full or partial month of delay in submitting the declaration.

The fine cannot be:

• more than 30% of the unpaid amount due on a late declaration;
• less than 1000 rubles (Clause 1 of Article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 08/14/2015 N 03-02-08/47033).

Filling out a transport tax return in 2019: general rules

The document contains a title page and two sections: “The amount of tax to be paid to the budget” and “Calculation of the amount of tax for each vehicle.”

It is more convenient to first draw up a title page, then a second section for each car, and only then add up the total amount in the first section. In this order, we will tell you how to fill out the transport tax return for 2018. Example - with two t/t funds; if you have more, then first fill out section two for each taxable object, and then summarize the indicators in the first section.

Sample of filling out a transport tax return for 2018: step-by-step instructions

We will look at the procedure for filling out a transport tax return in 2019 using a specific example.

Alpha LLC is registered in St. Petersburg, is engaged in the wholesale trade of flour and pasta, and owns one Scania R420 truck - it has been owned for 6 years. Local law in St. Petersburg establishes advance payments for this tax. However, in our case, the amounts of advances do not play a role, since they are not taken into account when paying tax on trucks (see Letter of the Ministry of Finance of the Russian Federation dated January 26, 2017 N 03-05-05-04/3747).

Step 1 - Title Page

• At the top of the page we will indicate the company’s tax identification number and checkpoint, then they are automatically duplicated on each sheet of the declaration.
• The adjustment number when submitting the declaration for the first time is 000.
• The tax period code for the calendar year is 34. For the last tax period upon liquidation, it is 50.
• Report year: 2018.
• The tax office to which the declaration is submitted has a unique four-digit code, which can be found by contacting the Federal Tax Service or on the Federal Tax Service website: the first 2 digits are the region code, the second 2 digits are the code of the inspection itself. The declaration is submitted to the Federal Tax Service at the location of the vehicles, which the organization usually registers at its location. Or at the location of a separate subdivision - when registering vehicles (hereinafter referred to as vehicles) by the subdivision. Using the example, Federal Tax Service Code No. 9 of the Central District of St. Petersburg.
• The taxpayer enters a code at the place of registration, which depends on his status. Codes in Appendix No. 3 to the Filling Procedure:

Alpha LLC is a Russian company that is not a major taxpayer. Enter code 260.

• We enter the title in the longest field of the title page, skipping one cell between the words.
• OKVED can be found using. Our example of filling out a transport tax return for 2018 is given for Alpha LLC, which sells wholesale flour and pasta, therefore the OKVED code is 46.38.23.
• Phone number.
• Number of pages in the declaration. Alpha LLC submits a declaration for this tax for 2018 on 3 sheets. But it will be easier to count them after all the sections have been completed.
• At the bottom of the title page we will enter the full name of the taxpayer (director) or his representative, put the filing date and signature.

Step 2 - Section 2 for each vehicle separately

• 020 - OKTMO code in the territory of which the car is registered. You can find the code, if you don’t know it, on the Federal Tax Service website;
• 030 - code of the type of vehicle that is listed in Appendix No. 5 to the Procedure for filling out the declaration. In the example for Alpha LLC, 520 01 is indicated - for a truck. The table below shows the most commonly used codes:

• 040 - VIN - vehicle identification number;
• 050 - brand - indicate Scania R420;
• 060 - state registration number assigned to the car;
• 070 - the field is intended to indicate the date of registration of the vehicle - according to documents;
• 080 - line is filled in in case of deregistration. It is important to use registration documents;
• 090 - tax base for transport tax for 2017. It can be defined as follows:
  • If the vehicle has an engine, then indicate the power in horsepower. In our example, this indicator is used, and the sample declaration itself indicates 420 hp;
  • when filling out a report for an aircraft, enter the nameplate static thrust of the jet engine (the total thrust of all engines) at takeoff in kilograms of force or the vehicle engine power in hp;
    owners of non-self-propelled (towed) water vehicles indicate the gross capacity in registered tons, and self-propelled ones - engine power in hp;
  • if we are talking about water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of Art. 359 of the Tax Code of the Russian Federation, the tax base is defined as a vehicle unit, and in line 090 they put “1”;
• 100 - look for codes of units of measurement of the tax base in Appendix No. 6 to the Procedure for filling out the declaration, in our case, the indicators in horsepower are code 251;
• 110 - environmental class, if it is indicated in the certificate or PTS, in the example it is Euro 3;
• 120 - how old a car is counted from the year following its manufacture. The line is filled in if rates in the region are differentiated depending on the age of the car. In other cases, you can put dashes. In St. Petersburg, rates for trucks are differentiated depending on their year of manufacture. Since the Scania car was released in 1991, we fill the line with the value 16 years;
• 130 - year of manufacture. In our case, 1991;
• 140 - the number of complete months of car ownership. A full year is designated "12", as in the example. Please note that if the vehicle was registered before the 15th day of the month inclusive or deregistered after the 15th day of the month, then this month must be counted as the full month of ownership;
• 150 is the field for those who own some share of the vehicle. Since Alpha LLC is the only owner of the truck, we fill out line 1/1 (clause 5.11.1 of the Procedure for filling out the declaration). If the company owns only half of the car, then it needs to record 1/2;
• 160 - coefficient Kv is needed to calculate the amount of tax. Since Alpha LLC owned the car for the entire calendar year, we indicate “1”. If the code is not complete, the Kv coefficient is calculated with an accuracy of ten thousandths using the formula:

• 170 is the tax rate determined at the level of the subject of the federation. If you do not know the rate in your region, use the Federal Tax Service. In St. Petersburg, the rate for trucks with a power of more than 250 hp, more than 5 years from the year of manufacture of which has passed is 85 rubles (see Article 2 of the Law of St. Petersburg dated November 4, 2002 N 487-53, as amended on June 21, 2016 );
• 180 - the increasing Kp coefficient is indicated when owning a passenger car with an average cost of 3,000,000 rubles and depends on its year of manufacture (the coefficient varies from 1.1 to 3). Such machines are included in a special list (Information of the Ministry of Industry and Trade of Russia dated February 26, 2016). In other cases, you can put dashes;
• 190 is the amount of tax calculated for the truck. Formula for calculation:

or by lines

Line 190 = page 090 x page 170 x page 150 x page 160 x page 180

Let's calculate the tax amount for our example:

• 200-270 - these lines are filled in if there are tax benefits; Alpha LLC does not have benefits, so we put dashes. What codes there may be, see the table:

• 280 - field for organizations that have heavy vehicles registered in the Platon system. It must contain a deduction code - 40200. If the declaration is filled out for a passenger car, dashes are added;
• 290 - here we indicate the amount that the organization deposited into the account of the Platon system operator. If for some reason you do not remember how much money you paid for damages, you can make a request for each vehicle through your personal account in the system. Alpha LLC paid a fee of 10,000 rubles;
• 300 - if there are no benefits or deductions, you can transfer the indicator from field 190 to this line. In our case, you need to calculate the final amount. These are indicators from page 190 - data from page 290. In numbers, this is 25,700 rubles.

If the organization owns a car, the declaration must be filled out in the same way, but with minor differences. What exactly to pay attention to:

• vehicle type code - passenger car - 51000;
• the number of years that have passed since the year of manufacture does not need to be filled in, since rates for passenger cars in St. Petersburg are not differentiated depending on the age of the car.

Step 3 - Section 1

Filling out section 1 of the transport tax return for 2018 occurs last. The form provides 3 blocks of lines from 020 to 040 to reflect records for different OKTMO. If an organization pays tax on all machines according to the same OKTMO, only one such block is filled in.

• 010 - KBK for payment of transport tax. Current codes can be found;
• 020 - OKTMO code by which the tax is paid;
• 021 - amount of transport tax. It can be taken from line 300 of section 2. If there are several vehicles, in field 021 you must enter the total amount of tax payable;
• 023.025 and 027 - fields for indicating quarterly advance payments. Advance payments are calculated using the formula:

In our example, the Scania R420 is a heavy truck registered in the Platon system. In this case, the amount of advance payments for transport tax takes the value “0”, and if the declaration is filled out only for such a truck, then dashes can be entered. Also, indicators are not filled in if advance payments are not provided for by regional legislation.

• 030 - amount payable to the budget at the end of 2018. Calculated using the formula:

In our case, the amount will be duplicated from line 021 of section 1 and line 300 of section 2.

Please note: if a negative value is obtained, it is entered in line 040 (without the minus). In this case, no tax is paid at the end of the year, but the declaration is submitted in any case.

When preparing a transport declaration, accountants have difficulties with how to determine the vehicle type code in 2016. How to avoid making mistakes when defining code, what you need to follow when defining it, and what will help you with this in addition to the instructions, is discussed in this article.

How to determine the vehicle type code

In order to determine the vehicle type code, you will need a PTS and Appendix 5 to the Procedure, approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99. It is from this that you should select the code corresponding to your vehicle. If the full characteristics of the vehicle are not clear to you from the passport, you will need the help of the organization’s technicians or mechanics to advise you on unclear points related to the characteristics of the vehicle. Having understood the characteristics of the vehicle and found out its design features, select the corresponding vehicle type code in Appendix No. 5.

What does the vehicle type code affect?

The choice of vehicle type code directly affects the amount of transport tax payable to the budget. By law of a constituent entity of the Russian Federation, transport tax rates are established depending on the vehicle code. If the code is incorrectly determined and the incorrect tax rate is taken into account, the calculated tax may be overestimated or, conversely, underestimated. Therefore, the selection of a vehicle type code should be approached responsibly.

Where is the vehicle type code in the declaration in 2016?

In accordance with clause 5.3 of the Instructions for filling out a transport tax return, approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99, the vehicle type code in 2016 is entered in line 030 of Section 2 “Calculation of the amount of transport tax for each vehicle" transport tax declaration.

For example, the vehicle type code is 52001, assigned to trucks.

Vehicle type code 51004

Passenger cars (except for medical vehicles, motorized sleds and snowmobiles) correspond to code 51004, and passenger cars of medical service - code 51003.

A vehicle type code for a forklift that has long been considered controversial

Discussions about what code should be assigned to a forklift continued for several years. According to the latest opinion, which is taken into account when filling out the declaration, a forklift can be classified as other vehicles with code 590 00. This is justified by the fact that forklifts are not vehicles that are grouped into a separate subsection “Vehicles” (code 15 0000000) in OKOF codes. In the OKO 013-94B directory, they are included in the subsection “Machinery and Equipment” (code 14 0000000) OKOF under code 14 2915540. Therefore, as the vehicle type code for tax purposes for a forklift, you can select code 590 00 “Other vehicles”. There is still no official position of officials on this issue.

Vehicle type code 57001

Loader (not auto-) belongs to code 57001 “Other self-propelled vehicles, pneumatic and tracked machines and mechanisms.”

This code includes:

• mobile lifting and transport equipment (in particular, general purpose cranes on pneumatic wheels, trucks and caterpillar tracks);
• other self-propelled machines and equipment (in particular, excavators, bulldozers, self-propelled scrapers and graders, ditch diggers and sewer cleaners, land reclamation machines, road construction machines, snow blowers, road rollers);
• machines for transporting drilling equipment (equipment for transporting drill pipes, complexes for transporting drilling equipment);
• other self-propelled machines and mechanisms on pneumatic and tracked tracks, included in other groups.

The organization owns a vehicle UAZ 22069-04, vehicle type - "Other special vehicles" (type code 59016), category - "B" (8 seats without a driver), 84 liters. With. How to calculate transport tax correctly?

Transport tax is a regional tax. It is established and put into effect by the Tax Code and the laws of the constituent entities of the Russian Federation and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation * (1).

On the territory of the Altai Territory, the calculation and payment of transport tax are carried out on the basis of the Law of the Altai Territory dated 10.10.2002 N 66-ЗС “On transport tax on the territory of the Altai Territory”.

The object of taxation is, in particular, cars and buses registered in the manner established by the legislation of the Russian Federation * (2). The tax rate for these vehicles is determined depending on their category per one horsepower of engine power *(3).

The Tax Code does not provide for a mechanism for distributing vehicles by category. Methodological recommendations for the application of Chapter 28 of the Tax Code of the Russian Federation * (4) establish that when determining the category of vehicles one should be guided by:

All-Russian Classifier of Fixed Assets OK 013-94 (OKOF)*(5);

Convention on Road Traffic (Vienna, 08.11.1968)*(6) (hereinafter referred to as the Convention).

At the same time, according to the financial department, OKOF does not contain criteria sufficient to classify the vehicles listed therein into the appropriate categories, and is not a regulatory document. Therefore, it can be used for the purposes of applying Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation only to the extent that does not contradict the Convention *(8).

For your information. The Convention was ratified by Decree of the Presidium of the Supreme Soviet of the USSR dated April 29, 1974 N 5938-VIII. According to international obligations, the Russian Federation is the legal successor of the Soviet Union*(9). Consequently, Russian legal acts in the field of road traffic must take into account the provisions of the Convention.

Thus, the tax authorities and the Russian Ministry of Finance believe that for the purposes of Article 361 of the Tax Code of the Russian Federation, the distribution of vehicles into categories should be based on the description of categories A - D given in the Convention *(10).

Annex 6 to the Convention establishes the following categories of vehicles:

A - motorcycles;

B - vehicles (excluding vehicles mentioned in category A) whose permissible maximum weight does not exceed 3500 kg (7700 lb) and the number of seats in addition to the driver's seat does not exceed 8;

C - vehicles intended for the carriage of goods whose permissible maximum weight exceeds 3,500 kg (7,700 lb);

D - vehicles intended for the carriage of passengers and having more than 8 seats in addition to the driver's seat;

E - combinations of vehicles with a tractor belonging to category B, C or D, which the driver has the right to drive, but which are not themselves included in one of these categories or in these categories.

Original source:

“A vehicle type approval is a form of conformity assessment of a vehicle type in accordance with international practice, as well as a document of the same name, issued upon positive results of the conformity assessment.”

Rules for carrying out work in the certification system of motor vehicles and trailers, approved. Resolution of the State Standard of the Russian Federation dated April 1, 1998 N 19

From this document, category data is transferred to the vehicle passport (PTS), which is issued by the manufacturer.

The regulation on vehicle passports and vehicle chassis passports * (11) provides that line 4 “Vehicle category (A, B, C, D, trailer)” of the passport indicates the category that corresponds to the vehicle classification established by the Convention. The transfer of the category indicated in the vehicle type approval to a category according to the classification of the Convention is carried out in accordance with the Comparative Table of Vehicle Categories...*(12).

For example, vehicles of category "B" (according to the classification of the Convention) include mechanical vehicles both for the transport of passengers, having at least 4 wheels and no more than 8 seats (except for the driver's seat) (passenger cars), and for the transport of goods, maximum whose weight does not exceed 3.5 tons (cargo)*(13). Therefore, this category can be equally assigned to both cars and trucks.

Line 3 “Name (vehicle type)” indicates the characteristics of the vehicle, determined by its design features and purpose and given in the vehicle type approval * (14), for example: “Car”, “Bus”, “Cargo - dump truck, - van, - cement truck, - crane, etc.

However, the type of vehicle indicated in the passport (special, special passenger, etc.) may not coincide with the name of the taxable objects (cars, trucks, buses, etc.) established by Article 361 of the Tax Code of the Russian Federation.

In accordance with the Industry Standard OH 025 270-66 “Classification and designation system of automotive rolling stock...” and the Regulations on vehicle passports, line 2 “Make, model of vehicle” of the passport indicates the symbol of the vehicle. It consists of letters, numbers or a mixture of them.

The first digit indicates the vehicle class:

By engine displacement - for a passenger car;

Overall length - for a bus; - by gross weight - for a truck.

The second digit is the vehicle type (type of car):

1 - passenger car;

2 - bus;

3 - cargo flatbed vehicle or pickup truck;

4 - truck tractor;

5 - dump truck;

6 - tank;

7 - van;

8 - reserve digit;

9 - special vehicle.

That is, the first two digits of the index (22) indicated in the PTS of the UAZ-22069-04 vehicle, assigned on the basis of the Industry Standard, are deciphered as “extra small bus up to 5 meters.”

This position was previously confirmed by the Ministry of Finance and the Moscow Tax Service. True, they based their explanations on information received from Ulyanovsk Automobile Plant OJSC * (16).

Reference. In the Altai Territory, the tax rate for a bus with an engine power of up to 130 hp. With. is 50 rub. for each horsepower*(17).

Competent opinion

With the question of what type of vehicle the UAZ 22069-04 belongs to, we turned to the Department of Legal Regulation, Interdepartmental Cooperation and International Cooperation of the Road Safety Department of the Ministry of Internal Affairs of Russia. Here's what they told us:

In accordance with paragraph 3 of Article 15 of the Federal Law of December 10, 1995 N 196-FZ “On Road Traffic Safety,” the admission of vehicles intended for participation in road traffic on the territory of the Russian Federation is carried out by registering them and issuing the appropriate documents.

A vehicle passport is a document valid on the territory of the Russian Federation for registration and authorization of vehicles for operation. The PTS also confirms the presence of a vehicle type approval (Resolution of the State Standard of the Russian Federation dated April 1, 1998 N 19), which is directly indicated in the vehicle passport.

When registering a UAZ-22069-04 car with the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia, the issued PTS must indicate category “B” and type “special passenger”.

On the website of OJSC "Ulyanovsk Automobile Plant" (http://www.uaz.ru/club/readinghall/) the operating manual for UAZ RE 05808600.104-2006, second edition, 2007 is posted. It states that the UAZ-220694 car (and its modifications) is a special passenger vehicle with a carriage-type body divided into a double cabin and a passenger compartment. The car is designed to transport passengers. Paragraph 21 of the manual states that UAZ-220694 cars are prohibited from being used as a public vehicle (bus).

At the same time, the existing arbitration practice is contradictory. Thus, some arbitration judges believe that the Industry Standard OH 025 270-66 was developed for use in automotive industry enterprises and regulates legal relations not related to taxation. Therefore, the application of the transport tax rate for the UAZ-22069-04 car as for a passenger vehicle is legal * (18).

In another case, taking into account that in the PTS for the UAZ-22069 car in the line “Name (vehicle type)” it says “special passenger”, the court came to the conclusion that on the basis of such a passport it is impossible to determine whether it belongs to cars, trucks or buses. controversial vehicle. And since all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer, the company had the right to apply the transport tax rate as for passenger vehicles *(19).

To be fair, we note that in a number of cases judges consider it legitimate when determining transport tax rates to be guided by information received from the manufacturer * (20), as well as the entire set of available documents, including the Industry Standard * (21).

Thus, the transport tax for the UAZ 22069-04 car should be calculated at the rates established for the bus. If you apply the rate for a passenger car, then this right will have to be defended in court.

L.P. Boyko,

leading expert of expert consulting