We reduce the transport tax by the “Platonov” fee

As legislators indicated, in connection with the introduction of a fee to compensate for damage caused by heavy vehicles to public roads of federal significance, the financial burden on the owners of such vehicles has increased significantly. After all, these persons must pay two mandatory payments to the consolidated budget of the Russian Federation for the financing of public roads: a fee for compensation of damage and a transport tax. They decided to correct this “injustice” (though not for long). Let's find out how.

The answer is contained in Federal Law No. 249-FZ dated July 3, 2016, which amended Part II of the Tax Code of the Russian Federation. This law came into force on July 3, 2016, but the effect of the articles of the Tax Code of the Russian Federation amended by it is determined in a special manner. Let's start with the order in which organizations that own heavy vehicles must now calculate transport tax.

Tax deduction for transport tax from an organization

If a transport company, to which a vehicle is registered, having a permissible maximum weight of over 12 tons and included in the register of vehicles of the toll collection system (the so-called “Platon” system), pays a fee to compensate for the damage caused to federal roads by the specified vehicle, it has the opportunity reduce your transport tax liability.
The relevant provisions on this are included in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation (new additional paragraphs 12 – 14). The basic rule goes like this.

The amount of tax calculated at the end of the tax period by taxpayer organizations in relation to each vehicle with a maximum permitted weight of over 12 tons registered in the register is reduced by the amount of the fee paid in respect of such a vehicle in a given tax period.

Thus, reducing the financial burden on organizations that own heavy vehicles is realized through the use of tax deductions.

It must be taken into account that the amount of the fee transferred during the tax period (that is, the calendar year) for a specific heavy-duty vehicle reduces the amount of the transport tax calculated based on the results of the specified period for this particular vehicle.

It is possible that the amount of the fee paid exceeds the amount of transport tax calculated at the end of the year. When applying a tax deduction, this essentially means that the amount of tax payable to the budget takes on a negative value. So, in this case, the amount of transport tax should be considered equal to zero (paragraph 13, paragraph 2, article 362 of the Tax Code of the Russian Federation).

You should also pay attention to the new paragraph (paragraph 2) in paragraph 2 of Art. 363 Tax Code of the Russian Federation.

Taxpayers-organizations do not pay calculated advance tax payments in relation to a vehicle with a permissible maximum weight of over 12 tons, registered in the register.

Let us remind you that, as a general rule, during the tax period, taxpayers-organizations must pay advance payments for transport tax, unless otherwise provided by the laws of the constituent entities of the Russian Federation. Taking into account the innovation, advance payments in any case (regardless of what is determined by the law of the subject of the Russian Federation) do not need to be paid for heavy vehicles included in the vehicle register of the toll collection system (but they need to be calculated, why, it will become clear later). For other taxable vehicles, advance payments are calculated and transferred, except for situations where otherwise established by the law of a constituent entity of the Russian Federation.

Calculation of transport tax at the end of the year

At the end of the year, similar transactions are executed:

cost accounting in the form of a fee to the Platon system is documented in the document Platon System Operator Report ;
final calculation of transport tax through the procedure Closing the month operation Calculation of transport tax for December in the section Operations – Closing the period – Closing the month.

As a result of carrying out the document, movements are formed.

Register Costs for "Plato"

Based on the results of the fourth quarter, paid expenses for Platon payments are written off

reduce transport tax - a registration entry is made in the Calculation of Transport Tax ;
are taken into account in NU expenses in an amount exceeding the transport tax - Dt 44.01 Kt 97.21.

In 1C, the final calculation of payments to Platon, accepted as expenses in NU and for deduction for transport tax for the year, is carried out as follows:
The amount of transport tax for the year is calculated, from which all previously recorded amounts in the NU payments in Plato are subtracted.
Payments to Platon for the 4th quarter are deducted from the remaining amount, by analogy with the calculation during the reporting period.
But if there were manual adjustments in the reporting periods, then they are not taken into account by the program in the final calculation. Therefore, you need to independently control the calculated amounts based on the results of the reporting (tax) period and, if necessary, adjust the provided deduction for transport tax and the expenses taken into account in calculating income tax.

Calculation of transport tax

The information register Calculation of transport tax reflects the calculation of transport tax and the amount of deduction for it at the end of the year.

Postings according to the document

The document generates transactions:

Dt 44.01 Kt 97.21 - accounting for the costs of the “Plato” board in NU: according to Dt 44.01 - the amount accepted for expenses in NU;
according to Kt 97.21 - technical write-off of the total amount of the Platon fee accumulated for the fourth quarter .

Checking the annual calculation of cost accounting for the Platon board at NU

If for the fourth quarter the costs are less than the transport tax for this period, then the program will calculate the amount accepted for accounting in the tax accounting system not on an accrual basis, but only for the fourth quarter.

Transport tax declaration

A separate sheet of Section 2 “Calculation of the tax amount for each vehicle” of the declaration reflects the calculation of the transport tax for a vehicle registered in the Platon system: PDF

page 190 - 15,660 rubles: the amount of calculated transport tax for the year;
pp. 280 - 40200: tax deduction code according to “Plato”;
pp. 290 - 15,660 rubles: the amount of deduction in the form of the Platon fee at the end of the year;
page 300 - 0 rub.: the amount of transport tax to be paid to the budget after reducing it by the amount of the Plato fee.

Transport tax benefit for individuals

Individuals (including those registered as individual entrepreneurs) on the basis of the new Art.
361.1 of the Tax Code of the Russian Federation are exempt from transport tax in relation to a heavy vehicle if the amount of the “Platonovsky” fee transferred during the tax period exceeds or equals the amount of the calculated tax for this period. If the amount of the calculated transport tax exceeds the amount of the fee, a tax benefit is provided in the amount of the fee. Accordingly, the difference is paid to the budget. In order to take advantage of the announced tax benefit, an individual must submit to the tax authority:

application for benefits;
documents confirming the right to receive it.

It should be taken into account that the use of benefits in relation to heavy vehicles is the right (not the obligation) of an individual – a transport tax payer. Therefore, if the choice made is not declared (by submitting the relevant documents to the tax authority), the exemption will not apply. Let us recall that the calculation of the amount of transport tax to be transferred to the budget by individual taxpayers is carried out by the tax authority on the basis of information provided by the authorities carrying out state registration of vehicles (clause 1 of Article 362 of the Tax Code of the Russian Federation).

Accounting for fees when calculating corporate income tax

The amount of the “Platonovsky” fee used as a tax deduction for transport tax is not taken into account when calculating profit tax by the transport company.
On this score in Art. 270 of the Tax Code of the Russian Federation now has a special norm - clause 48.21. Based on the results of reporting periods, the amount of payment not taken into account when determining the tax base for income tax is determined based on the amount of advance payments calculated in accordance with Chapter. 28 of the Tax Code of the Russian Federation in relation to heavy vehicles. But the difference (if the amount of the transferred fee exceeds the amount of the transport tax) is included in tax expenses on the basis of paragraphs. 49 clause 1 art. 264 of the Tax Code of the Russian Federation (other expenses associated with production and sales). (Subparagraph 1 does not work, since, as financiers indicated in Letter No. 03-05-06-04/77196 dated December 29, 2015, payment for compensation for damage caused to public roads of federal significance by heavy vehicles does not apply to taxes and fees regulated by the Tax Code.) Serve as supporting documents in relation to expenses in the form of “Platonic” fees (letters of the Ministry of Finance of the Russian Federation dated January 11, 2016 No. 03-03-RZ/64, dated December 28, 2015 No. 03-03-06/1 /76740):

operator’s report, which indicates the route of the vehicle with reference to the time (date) of the start and end of the vehicle’s movement;
primary accounting documents drawn up by the taxpayer himself, justifying the use of the named vehicle on the corresponding route.

Calculation of transport tax for the second quarter

Regulatory regulation

Taxpayers who pay into the Platon system in relation to vehicles with a carrying capacity of over 12 tons have the right to reduce transport tax by the amount of the Platon payment paid for each vehicle for the tax period (clause 1 of Article 361.1 of the Tax Code of the Russian Federation, clause 2 of Art. 362 of the Tax Code of the Russian Federation).

If the amount of a possible deduction for “Platon” payments exceeds the amount of the calculated transport tax, then the tax payable is assumed to be zero, and the amount of the excess of “Platon” payments is taken into account in the expenses for NU (clause 2 of article 362 of the Tax Code of the Russian Federation, clause 49 p. 1 Article 264 of the Tax Code of the Russian Federation, paragraph 48.21 of Article 270 of the Tax Code of the Russian Federation, paragraph 1 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of the Russian Federation dated 06/27/2017 N 03-03-10/40602, dated 01/11/2016 N 03 -03-РЗ/64).

Calculation and payment of transport tax is carried out quarterly, unless otherwise provided by the laws of the constituent entities of the Russian Federation (clause 2 of Article 363 of the Tax Code of the Russian Federation).

Until 01/01/2019, in relation to all cars for which payments are made to Platon, advances on transport tax are not paid, even if they are established by regional law (paragraph 2, paragraph 2, article 363 of the Tax Code of the Russian Federation).

Despite the fact that advance payments for “heavy loads” are not paid, the calculation of transport tax and the amount of deduction in the form of payments to Platon must be made quarterly. This is done in order to determine the amount of excess Platon payments, which can be recognized as income tax expenses based on the results of the reporting periods: 1st quarter, half a year, 9 months (Article 285 of the Tax Code of the Russian Federation).

Accounting in 1C

In 1C, the calculation of the amount of excess payments "Platon" is carried out:

quarterly - for a vehicle registered with the Federal Tax Service, for which the payment of advances is established in the settings of the procedure and payment deadlines;
at the end of the year - for a vehicle registered with the Federal Tax Service, for which the payment of advances is not established in the settings of the procedure and payment deadlines.

If the settings provide for the payment of advance payments, then the calculation of the amount of excess payments “Platon” in 1C is carried out not on an accrual basis, but on a quarterly basis . In this case, there are two options for accounting for the Plato fee:

reports of the operator "Platon" are registered in 1C monthly (quarterly) and at the end of the year (reporting period), if necessary, the excess amount is manually adjusted, which can be recognized as income tax expenses;
all payments according to the reports of the operator "Platon" are reflected at the end of the year, therefore, the calculation of the amount of excess payments "Platon" at the end of the year in 1C will be correct.

If the settings do not provide for the payment of advance payments, then, if necessary, the calculation of the amount of excess payments "Platon" based on the results of the reporting periods - 1 quarter, half a year, 9 months - is carried out manually.

Calculation of transport tax, incl. and advance payments, is carried out through the procedure Closing the month operation Calculation of transport tax in the section Operations - Closing the period - Closing the month.

As a result of carrying out the document, movements are formed.

Expenses for "Plato"

Based on the results of the quarter, paid expenses for Platon payments are written off, which:

reduce transport tax - an entry is made in the information register Calculation of transport tax ,
are taken into account in NU expenses in an amount exceeding the transport tax - Dt 44.01 Kt 97.21.

If the agreement with the Platon operator provides for deferred payment, then in 1C the amounts accepted for calculation in Platon must be adjusted manually (clause 1, clause 7, article 272 of the Tax Code of the Russian Federation).

Calculation of transport tax

In the information register Calculation of transport tax is reflected:

the amount of accrued transport tax for the quarter;
the amount of transport tax deduction for the quarter.

Postings according to the document

In 1C, the calculation of the amounts of the “Platon” fee, accepted for expenses in NU and for deduction for transport tax, is carried out within the quarter, and not on an accrual basis and is not subsequently recalculated. Therefore, it is necessary to independently control the calculated amounts based on the results of the reporting period and, if necessary, adjust the provided deduction for transport tax and the expenses taken into account in the calculation of income tax.

The document generates transactions:

Dt 44.01 Kt 97.21 - accounting for the costs of the “Platon” fee in NU: according to Dt 44.01 - the amount accepted for expenses in NU;
according to Kt 97.21 - technical write-off of the total amount of the Platon fee accumulated for the 2nd quarter .

The cost account for "Plato" is specified in the methods of reflecting transport tax expenses.

When assigning costs to the “Platon” board, 1C does not automatically include the cost item established in the Methods of reflecting expenses , while the “Platon” board will be automatically reflected in Sheet 02 Appendix 2 as indirect costs associated with production and sales, on page 040 , and not according to page 041 “amounts of taxes and fees...”. PDF

Control

Calculations in the following quarters are carried out in a similar way.

Payment as an expense for the “simplified”

If a transport company (IP) applies the simplified tax system with income selected as the object of taxation, reduced by the amount of expenses, it has the opportunity to act in accordance with a procedure similar to that established for income tax payers.
To be more precise: in tax expenses, “simplified” workers can include the amount of excess of the payment paid during the tax period for damages over the amount of transport tax calculated for the tax period (new paragraph 37 in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation). When calculating advance payments for tax paid in connection with the application of the simplified tax system, expenses take into account the amount of the “Platonov” fee actually paid for the reporting period, reduced by the amount of calculated advance payments for transport tax. The same applies to Unified Agricultural Tax payers - a new clause talks about this. 45 in paragraph 2 of Art. 346.5 Tax Code of the Russian Federation.

For your information

Previously, “simplified” people were deprived of the opportunity to include the “Platonov” fee in tax expenses (letters of the Ministry of Finance of the Russian Federation dated January 18, 2016 No. 031106/2/1319, dated October 6, 2015 No. 03‑11‑11/57133).

Accounting for transport tax and “Platonov” fee as expenses

The amount of the advance payment made to the operator of the state toll collection system LLC RT-Invest Transport Systems (hereinafter referred to as LLC RTITS) is not an expense and, accordingly, is not reflected in tax accounting (clause 14 of article 270 of the Tax Code of the Russian Federation ).

“Profitable” expenses recognize the difference between the “Platonovsky” fee and the amount of transport tax calculated for the tax (reporting) period in relation to heavy trucks - vehicles with a permissible maximum weight of over 12 tons (clause 48.21 of Article 270 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated November 21, 2016 No. 03-05-05-04/68317).

PROPERTY “ENERGY EFFICIENT” BENEFITS

Important!

That is, the tax expenses will not include the entire “Platonov” payment in its entirety, but in part of the excess of the amount of transport tax calculated for the heavy cargo for which it was paid (clause 48.21 of article 270 of the Tax Code of the Russian Federation - for companies on the OSN, clause 37 Clause 1 of Article 346.16 of the Tax Code of the Russian Federation - for “simplers”, Clause 45 of Clause 2 of Article 346.5 of the Tax Code of the Russian Federation - for payers of the Unified Agricultural Tax).

Validity period of innovations

The possibility of applying tax deductions for transport tax by organizations applies to legal relations that arose from 01/01/2016, and is valid until 12/31/2018 inclusive.
During the same period, accordingly, tax expenses (when applying a regular or simplified taxation system) are formed taking into account the amount of the “Platonic” fee offset against the transport tax reduction (it is not taken into account as expenses). From 01/01/2019, tax deductions will no longer be applicable, but the possibility of including the amount of compensation for damages in tax expenses will remain. Individuals can use the tax benefit (exemption from taxation) for transport tax in relation to legal relations that arose starting from 01/01/2015. The benefit will cease to apply from 01/01/2019.

It should be especially emphasized that a tax deduction (benefit) for transport tax is provided to taxpayers of transport tax in connection with their payment of compensation for damage in respect of vehicles with a maximum permitted weight of over 12 tons. Therefore, if, for example, in relation to heavy vehicles registered to the lessor, the “Platonic” fee is paid by the lessee, then the lessor has no right to reduce the transport tax by the amount of the fee paid by the lessee to compensate for damage (Letter of the Ministry of Finance of the Russian Federation dated July 18, 2016 No. 03‑ 05‑04‑04/41940).