What is a recycling fee and who pays it?
According to the Law “On Industrial Waste” No. 89-FZ of June 26, 1998, Russian citizens are required to pay this state duty when buying a car since 2012. This applies to all wheeled vehicles, self-propelled vehicles, and trailers. But there are some exceptions. Sometimes special categories of vehicles are exempt from payment.
Those who hear about this for the first time are wondering: what is the recycling fee in the PTS? Based on the definition of legislation, this is a one-time payment to the state, which is collected from citizens purchasing vehicles. Introduced to ensure the safety of the environment, ecology, health and human life from negative consequences during the operation of transport. Recording the recycling fee paid in the PTS means that this vehicle will be disposed of free of charge.
The money from the paid excise tax will be used in the future to dispose of the car according to environmental standards.
A mark is placed in the PTS about the recycling fee on the front part of the document in “Special Marks” (this is the left side of the page). When the mark is affixed, it means that the owner has paid it. If the stamp is present, this is a positive thing. This means that the owner has the right to free disposal of the machine at the end of its service life.
Due to the fact that such payment was not introduced until September 2012, purchasing vehicles with a technical equipment passport issued before this date should not be marked. Accordingly, when buying a car for which the title was issued after September 2012, it is important to know that the absence of such a mark means that the tax will have to be paid to the new owner. Before purchasing, carefully study the documents to understand what additional costs await you.
It is not possible to register movable property without paying a fee. Even if you have an official transport passport in your hands, it is considered that it was registered illegally. According to traffic rules, driving such a vehicle is permitted for 20 days. Because this is the validity period of transit numbers. After this period, the machine cannot be operated without consequences. At the first stop, the traffic police inspector will impose an administrative fine in the amount of 500 to 800 rubles. Next time, for a repeated violation, the driver will be deprived of his license for up to 3 months.
Article 24-1 of Federal Law No. 89-FZ determines who must pay excise tax:
- If the transport is imported from foreign countries to Russia (for example, driven independently from Korea to Russia). When importing for less than six months, state duty is not paid.
- If the vehicle was purchased from a seller who was exempt from payment or was not paid at all.
This state duty is paid once. If the car is manufactured by a domestic manufacturer, it is paid by the manufacturer or one of the owners. For vehicles arriving on the territory of the Russian Federation from other countries, the obligation to pay tax falls on the person who imports the vehicle.
Sometimes on domestic cars, instead of the “paid” mark, there may be another one - acceptance of obligations for disposal.
Then you need to make sure that the car manufacturer on the date of issue of the PTS was in the register of organizations for recycling products and was not excluded from there. Reasons for exemption from payment of duty:
- transport is owned by international firms and their employees, consulates and representative offices;
- The age of the vehicle is more than 30 years, if the following conditions are present: non-commercial purposes of the car and the original engine, body and frame;
- if the car was brought into Russia by the personal property of participants in the program for the voluntary resettlement of compatriots from abroad.
When purchasing a vehicle from employees of international companies and participants in the resettlement program, the buyer pays the state duty.
If it's not worth it, what does that mean? Firstly, the car owner will not be able to register his vehicle with the State Traffic Inspectorate. Secondly, the amount of money will still have to be paid to the state.
What are the risks when buying a car without a mark?
In the “Special Notes” field there should be an entry indicating that the fee has been paid, or that the fee has not been paid. If there are no marks in this field, then it is recommended not to make any transactions with a car or other vehicle, since starting from September 1, 2012, PTS will not be issued without a note indicating payment of a recycling fee or exemption from payment, and after February 10, 2016, PSM will not be issued without a note about payment of the fee. Thus, such a document may simply be a fake, and the transaction will subsequently lose its legal force. It is possible that the former owner of the vehicle simply avoided paying the state tax, so the obligation to pay will fall on the new owner.
The law does not provide for penalties for failure to pay the recycling fee, but since without it it is impossible to register the car with the State Traffic Safety Inspectorate or Gostekhnadzor, fines will be assessed specifically for this offense. Operating a vehicle without registration in accordance with Article 12.1 of the Code of Administrative Offenses of the Russian Federation is punishable by a fine in the amount of 500 to 800 rubles.
If the document contains a mark indicating that payment of the recycling fee is exempt, it is recommended that you make the calculation and pay the fee yourself. When payment is made, all necessary documents must be provided to the Federal Tax Service or customs (if the car was imported from abroad). If the entire package of documents is provided, then within a day a document is issued with a note indicating payment of the recycling fee and a receipt order is issued.
Who makes the mark
In documents importing vehicles and self-propelled machines into Russia, a note indicating payment or exemption of the citizen from payment is placed by an authorized customs officer. The mark is certified by the official’s personal seal and placed in the “Special Marks” section.
What the entry might look like:
- “The disposal fee has been paid. TPO “___” (indicate the number of the customs receipt order reflecting the calculation).
- “The recycling fee is not paid” (indicated on the basis of which paragraph of Article 24.1 of Federal Law No. 89 is not paid).
The vehicle manufacturer on the territory of the Russian Federation pays the duty and submits the necessary documents confirming the fact of payment, together with the passport of the technical equipment or self-propelled vehicles, to the tax service at the location of the manufacturer. In this case, the mark is affixed by the tax office.
Large manufacturers in Russia that produce wheeled vehicles, self-propelled vehicles and trailers for them can independently put a mark if they are included in the register.
Individuals and organizations that have not paid submit documents (PTS or PSM) to the tax office at their location or residence.
When the PTS is lost, stolen or becomes unusable, a duplicate document is issued. In this case, the duplicate is marked by traffic police officers. If it is a self-propelled vehicle - the State Technical Supervision Authority.
The Ministry of Industry and Trade explained why recycling collection is needed and how it affects tariffs
The Deputy Minister explained that increasing the rates of the recycling fee will reduce the import of used products to a minimum and will contribute to the renewal of the fleet of self-propelled vehicles and trailers, and will also allow Russian enterprises to continue their development.
Since 2021, the production of Russian self-propelled road construction equipment has demonstrated an increase in shipments by 40.8%, the volume of which in 2021 amounted to 36.6 billion rubles. At the same time, the workload of domestic enterprises does not yet exceed 55% - therefore, there is significant potential to increase the share of their presence in the market, Morozov clarified.
In fact, the purpose of increasing recycling fee rates is to stimulate the replacement of imported equipment with domestic analogues, and not to increase the fiscal burden. But in coal generation, the cost of fuel is more than half of the price of electricity produced. Therefore, an increase in the cost of utilization fees may affect the cost of coal.
According to the Ministry of Energy, a possible change in the cost of production of coal companies will not affect the increase in the price of electricity on the free market (for industry) in the first and second price zones (European part, Central regions, Southern part of Siberia). In non-price zones of the wholesale market, possible changes in the cost of production of coal companies will be taken into account in the following regulatory periods in accordance with current legislation. Tariffs for the population are set by the state, so their changes will occur in accordance with the forecast for the socio-economic development of the country; in 2021, growth on average will not exceed 5 percent.
The press service of the Rosspetsmash association believes that the current situation with foreign equipment in the coal industry is due to the fact that in the 90s and early 2000s, Russian enterprises producing special equipment either stopped working or significantly reduced production products. Now the process of import substitution has been launched in this segment, but a problem that has been developing for decades cannot be solved in a few years.
Rosspetsmash emphasized that foreign equipment, the analogues of which are not produced in Russia, will not rise in price, because the rates for it will not be indexed. The volume of supplies of foreign special equipment to companies that carry out mining operations in Russia, as well as the pace of renewal of their machine fleet, indicate that the price of these products is far from the key factor that affects the cost of heat and electricity. There is no recycling fee for mining excavators, the association noted.
Payment order
Having figured out what the recycling fee mark on the vehicle vehicle means, who pays it and why, you should also know the payment procedure. The payment rules in paragraph 6 determine that payment is made in Russian rubles personally by the owner, by sending funds to the appropriate budget classification code with a separate payment order. The money goes to the Federal Treasury account.
You can find information about tax invoices on the Internet on the official website of the Federal Customs Service or the Federal Tax Service.
It is important to pay attention to ensure that the following fields are filled in:
- (104) – budget classification code (KBK), in accordance with the Russian budget classification system.
- (107) – code of the body administering incoming payments, consisting of 8 characters.
It is impossible to count this type of state duty into other payments.
According to clause 8 of the Payment Rules, the payer is obliged to provide a package of documents to the customs authority where the transport is declared or to the authority at the place of residence, to confirm the correct calculation of the tax:
- Calculation of the amount of duty in the prescribed form (Appendix 1 to the rules), which is filled out and signed personally by the payer.
- Copies of examinations.
- A copy of the certificate that the structure is safe.
- Copies of documents accompanying the goods (if available).
- A copy of the vehicle type approval document.
- Payment document confirming payment.
Always retain copies of submitted documents, statements, checks and payment orders for three years.
What is and what does a duplicate PTS look like?
A vehicle passport is a document with complete information about the car. It states:
- VIN code;
- engine number;
- body number;
- model information;
- power;
- engine capacity;
- information about the owner.
A duplicate of the PTS is an official document issued at the traffic police departments. It contains all the reasons for issuing and information from the original. At its core, it is no different from the original, but people have less confidence in it.
Important! Fraudsters often use fake PTS. Most often, only professionals can distinguish an original from a copy.
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A duplicate passport is similar to the original, it is even printed on the same paper. The main difference is the large inscription “DUPLICATE” on the front side, which cannot be ignored. After it there should be a traffic police mark. On the original papers, instead of it, there is a seal of the plant where the car was produced. On the other side of the document there must be a mark indicating the reason for issuing the copy.