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INFORMATION OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

About calculation of vehicle tax for owners of expensive cars

The Federal Law of the Russian Federation No. 214-FZ makes of 23.07.2013 amendments to Article 362 parts two of the Tax Code of the Russian Federation.

Now owners of cars which cost more than 3 million rubles, will pay vehicle tax taking into account the raising coefficients.

Cost, million rubles.

Coefficient depending on the number of years since year of release of the car

till 1 year

From 1 to 2 years

From 2 to 3 years

up to 5 years

up to 10 years

up to 20 years

from 3 to 5

1,5

1,3

1,1




from 5 to 10




2



from 10 to 15





3


from 15






3

The procedure of payments of average cost of cars will be determined by the federal executive body performing functions on development of state policy and normative legal regulation in the sphere of trade (Minpromtorg of Russia). The list of cars will be annually posted by average cost from 3 million rubles no later than March 1 on the official Website of the specified body.

The specified changes become effective since January 1, 2014. Calculation of tax for 2014 will be performed by tax authority in 2015 during which owners of expensive cars will receive tax notifications on payment of vehicle tax taking into account the raising coefficient.


 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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