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ORDER OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE RUSSIAN FEDERATION

of April 9, 2003 No. BG-3-21/177

About approval of Methodical recommendations about application of Chapter 28 "Vehicle tax" of part two of the Tax Code of the Russian Federation

According to Item 2 of article 4 of the Tax Code of the Russian Federation for the purpose of realization of provisions of Chapter 28 "Vehicle tax" of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 29.07.2002, N30, 3027) I order to the Art.:

1. Approve Methodical recommendations about application of Chapter 28 "Vehicle tax" of part two of the Tax Code of the Russian Federation according to appendix to this order.

2. To the Departments of the Ministry of Taxes and Tax Collection of the Russian Federation for subjects of the Russian Federation to bring this order to the attention of subordinate tax authorities.

3. To impose control of execution of this order on the secretary of state - the deputy minister of the Russian Federation on taxes and fees N. O. Aristarkhova.

 

Minister of the Russian Federation

on taxes and fees G. I. Bukayev

No. BG-3-21/177 are approved by the order of the Ministry of Taxes and Tax Collection of the Russian Federation of April 9, 2003

Methodical recommendations about application of Chapter 28 "Vehicle tax" of part two of the Tax Code of the Russian Federation

These Methodical recommendations about application of Chapter 28 "Vehicle tax" parts two of the Tax Code of the Russian Federation (further - Methodical recommendations) are developed according to Item 2 of Article 4 and Chapter 28 of the Tax Code of the Russian Federation (further - the Code).

Methodical recommendations are intended for application by the Ministry of Taxes and Tax Collection of the Russian Federation and its territorial authorities exercising control of compliance with law about taxes and fees, correctness of calculation, completeness and timeliness of payment of vehicle tax and 28 parts two of the Code are published for the purpose of uniform application by tax authorities of the Russian Federation of regulations of Chapter.

Section I. General provisions

1. The vehicle tax is the regional tax obligatory to payment in the territory of that subject of the Russian Federation in the territory of which it is entered by the law of appropriate subject of the Russian Federation.

Taxpayers, and also specific elements of the taxation such as, the taxation object, tax base, tax period and procedure for calculation of tax are established directly by Chapter 28 Code part two "Vehicle tax".

Legislative (representative) authorities of the subject of the Russian Federation in the legal acts shall determine only those elements of vehicle tax, the right on which determination it is directly provided to them by the Code, and also can provide tax benefits and the bases for their use by taxpayers.

Rates of vehicle tax in the limits set by Chapter 28 parts two of the Code, procedure and payment due dates of tax, form of the reporting under tax are established by the laws of subjects of the Russian Federation.

Thus, in case of control of correctness of calculation, completeness and timeliness of payment of vehicle tax it is necessary to be guided by the Code and legal acts of subjects of the Russian Federation in the part provided by the Code.

Section II. Terms

2. The Code part one (Article 11) it is determined that terms and concepts of other industries of the legislation of the Russian Federation which are not determined directly by the Code are applied to the taxation purposes in that value in which they are used in these industries of the legislation.

Some terms and concepts which are necessary for control of correctness of calculation and completeness of payment in the budget of vehicle tax are below included.

It should be noted that for the purposes of the taxation the term "vehicles" is determined by Chapter 28 parts two of the Code.

Vehicles - cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar to the course, planes, helicopters, motor ships, yachts, sailing ships, motor boats, snowmobiles, the snowmobile, motor boats, hydrocycles, the dumb (towed) boats and other water and air vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation (article 358 of the Code).

Proceeding from this determination vehicles can be subdivided on:

land vehicles to which cars, motorcycles, motor scooters, buses, other self-propelled machines and mechanisms on pneumatic and caterpillar to the course, snowmobiles and the snowmobile belong;

air vehicles to which planes, helicopters and other air vehicles belong;

water vehicles to which motor ships, yachts, sailing ships, motor boats, motor boats, hydrocycles, not self-propelled (towed vessels) and other water vehicles belong.

Lists of air and water vehicles are open and for their determination it is necessary to use the terms and concepts determined in the corresponding industries of the legislation.

In particular, according to the All-Russian Qualifier of Fixed Assets (ARQFA) of OK 013-94 treat water and air vehicles:

water vessels (code 153510000 and 153512000), namely:

vessels self-propelled and not self-propelled sea (codes respectively 153511010 and 153511020);

vessels self-propelled and not self-propelled river and lake (codes respectively 153511030 and 153511040);

harvesting vessels (code 153511050);

vessels are sports, tourist and walking (code 153512000);

air aircraft (code 153531000), namely:

air aircraft without mechanical draft (balloons, airships, balloons, gliders, hang-gliders and other) (code 153531010);

planes and helicopters (code 35031020).

The vessel - the self-propelled or nesamokhody floating construction used for the purpose of navigation including the vessel of the swimming mixed (river sea), the ferry boat, dredging and dnoochistitelny shells, the floating crane and other technical constructions of this sort (article 3 of the Code of inland water transport of the Russian Federation); the self-propelled or not self-propelled floating construction used for the purpose of merchant shipping (Item 1 Article 7 of the Maritime Code of the Russian Federation).

The vessel of the swimming mixed (river sea) - the vessel which on the technical characteristics is suitable and is in accordance with the established procedure allowed to operation for the purpose of navigation on sea and to inland waterways (article 3 of the Code of inland water transport of the Russian Federation).

The fishery vessel - the vessel serving fishery complex used for trade of water biological resources and also priyemotransportny, auxiliary vessels and special purpose ships (Item 2 Article 7 of the Maritime Code of the Russian Federation).

Vessel capacity - the gross tonnage determined according to the rules of measurement of courts containing in Appendix 1 to the International convention on measurement of courts of 1969 (Article 10 of the Maritime Code of the Russian Federation).

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