Transport tax has been accrued - most accountants are forced to make accounting entries for this operation. Therefore, each of them needs to know how to correctly not only make accruals to the Federal Tax Service, but also create transactions and reflect the tax in the expenses of the enterprise.

When might wiring be required?

Accounting is the responsibility of companies. We are usually talking about legal entities. Accountants are responsible for preparing transactions at enterprises. It is noteworthy that paying transport tax is not the responsibility of every organization. Such a need arises only if there are registered vehicles that are registered as property. A complete list of vehicles, due to the presence of which transport tax is paid, is displayed in Art. 358 Tax Code of the Russian Federation.

If the company does not have cars and other equipment registered, then it is not a transport tax payer, which means it does not need to use the corresponding accounting entries.

Transport tax and accounting

An experienced accountant should not have any difficulties with preparing entries related to transport tax. Their reflection does not imply any peculiarities. It is enough to be guided by the general rules and regulations related to the recognition of expenses in accounting, namely the following legal acts:

• PBU 10/99;
• Chart of accounts.

Thus, the Chart of Accounts provides for the need to use account 68 to reflect calculations related to fees and taxes. It also displays the costs associated with transport tax. Organizations, for the convenience of accounting and in accordance with the rules, open a separate sub-account in account 68, which is used exclusively to display transport tax.

The tax period for transport tax is a calendar year. At the same time, advance payments are made quarterly, therefore postings are made once a quarter. Each company calculates the amounts payable to the budget independently, using a single calculation formula. Regional rates and individual features of each vehicle are also taken into account. The tax is calculated separately for each piece of equipment. It is impossible to make a summary calculation at once for several reasons: this rule is enshrined in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation, each vehicle will have its own tax amount.

Where and how to reflect?

The accountant usually reflects the amount of calculated transport tax in production costs or other expenses - depending on what exactly a particular vehicle is used for. The division here can be made not only into main and auxiliary production, but also into separate divisions.

To reflect expenses in accounting, the responsible person uses certain expenses. Depending on the nature of the occurrence, there are two most common options:

1. If a car or other equipment that is the object of transport tax is involved in the main production, then the amount of tax on it is reflected in accounts 20, 23, 25, 26, 44 and others. Then the accrued tax is displayed in accounting by posting D20 (23, 25, 26, etc.) - K68 (with a transport tax subaccount). The choice of account to report depends on where exactly the vehicle is involved. For example, account 23 contains information on auxiliary production, account 25 displays general production expenses. Directly writing off money to pay tax is accompanied by drawing up posting D68 - K51 (from the current account).
2. If the car is not used for the main activity, then the transport tax on it is displayed on 91 miscellaneous expense accounts. Thus, tax accrual will be accompanied by posting D91 - K68.

In this case, accrued payments must be taken into account separately in each quarter. That is, the amount is divided into parts and taken into account in a specific trimester.

Features of accounting under different taxation systems

Russian legislation provides for many taxation systems, and the choice of one form or another does not always depend on the wishes of the entrepreneur - some regimes are used when certain requirements are met.

For small businesses, simplified taxation is one of the most commonly used taxation systems. This format presupposes certain benefits, but does not exempt you from paying transport tax. Therefore, it is also necessary to take into account the corresponding contributions to the budget for the simplified tax system. The “simplified tax” itself does not exempt you from accounting, therefore such companies are forced to draw up appropriate entries for the calculation and transfer of taxes.

The calculation of transport tax must be confirmed by a certificate from an accountant. Without it, costs cannot be taken into account.

Tax accounting

Art. 264 of the Tax Code of the Russian Federation provides companies with the opportunity to take into account the transport tax paid as other expenses (production and sales) when calculating income tax. However, some tax regimes do not themselves require expense accounting. For example, the income tax system, in principle, takes into account only the income of the enterprise. And in this case the tax is paid on income. But if the company has chosen the simplified tax system “income minus expenses”, then the profit tax can be reduced at the expense of the transport tax, but provided that it has been paid to the budget.

This includes taking into account transport tax on the general taxation system. But “imputation” will not allow you to reduce the amount of UTII based on the transport tax, since this indicator is not used to determine the base.

It will be more difficult for those enterprises that simultaneously use two modes, for example, OSNO and UTII. If a vehicle is used for both types of activity, the tax amount will have to be divided and taken into account partially.

How to calculate transport tax in accounting, quarterly or annually? And to what account?

In accounting, reflect the accrual of transport tax, which relates to expenses for ordinary activities, by posting Debit 20 (23, 25, 26, 44...) Credit 68 subaccount “Calculations for transport tax”. If the vehicle is not used in the main activity of the organization, then reflect by posting Debit 91-2 Credit 68 subaccount “Calculations for transport tax”. The amounts of advance payments for transport tax accrued at the end of the reporting period are recognized as an expense of the reporting period for which the advance payment is accrued (clause 18 of PBU 10/99). Accordingly, advance payments are calculated quarterly.

The rationale for this position is given below in the materials of the Glavbukh System

Accounting

In accounting, reflect transport tax calculations on account 68 “Calculations for taxes and fees.” To do this, open a subaccount for account 68 “Calculations for transport tax” (Instructions for the chart of accounts).

As a rule, transport tax relates to expenses for ordinary activities (). The procedure for its reflection in accounting depends on the production or division of the organization in which the vehicle on which the tax is calculated is used.
When calculating and paying transport tax, make the following entries*:

Debit 20 (23, 25, 26, 44...) Credit 68 subaccount “Calculations for transport tax”
- transport tax accrued (advance tax payment);

Debit 68 subaccount “Calculations for transport tax” Credit 51
- transport tax has been paid (advance tax payment).

If the vehicle is not used in the main activity of the organization, for example, transferred under a lease agreement (provided that this type of activity is not the main one), consider transport tax as part of other expenses (clause 11 of PBU 10/99)*:

Debit 91-2 Credit 68 subaccount “Calculations for transport tax”
- transport tax has been charged.

Calculate the amount of transport tax (advance payments for transport tax) in the accounting statement. This document is the basis for including transport tax (advance payments) as expenses ().

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

Best regards, Natalya Kolosova,

Your personal expert.

_____________________________

The answer to your question is given in accordance with the rules of expert support, which you can find at:

Postings for calculating transport tax may be different. What will the entry in the postings of one or another account depend on? accounts, as well as the procedure in which motor vehicle tax is taken into account, you can find out in the following article.

Tax on motor vehicles is recognized as an organization's expenses from carrying out its activities. Its accounting will depend on where the taxable object (transport) is used. A legal entity must know that it must calculate the tax and take it into account in accounting for each vehicle it owns.

In the bay. In accounting, all transactions related to vehicle tax are recorded in the account “transport tax settlements” (68.7).

Basic bu. The transport tax entries are as follows:

1. D20, 23, 25, 26, 44 – K68.7 – tax on motor vehicles or an advance was charged. The posting amount is calculated as follows: the tax base is multiplied by the tax rate. The basis for making the posting will be the accountant’s calculation certificate and the transport declaration.
2. D68.7 - K51 - the payer transferred an advance payment for the tax or the tax itself. The transaction amount is calculated in the same way as in the previous case. The primary documentation will be a bank statement and a payment order.

If motor transport is used in an activity that is not the main one, the tax is recorded in the “other expenses” account (91.2). In this case, the accounting entries for transport tax look like this:

1. D91.2 – K68 – an advance payment of tax or the tax itself has been accrued.
2. D68 - K51 - the company paid the tax or advance.

Since simplified companies are not exempt from paying transport tax, they pay it on a general basis.

The transactions for calculating transport tax under the simplified tax system are as follows:

1. D99 – K68 – transport tax, or an advance payment for it, has been charged.
2. D68 - K51 - the simplifier paid the tax, or an advance payment on it.

Tax and accounting of transport tax

The procedure for tax accounting will directly depend on the tax system on which the organization is located.

When on a simplified basis (income), transport tax is not included in the tax base.

When you are on a simplified basis (income - expenses), the amount of tax itself and the advance payment for it are included in expenses. This is done on the day when the entire amount is transferred to the budget.

When on UTII, the taxable object is imputed income. In this regard, the transport tax does not affect the formation of the tax base.

In the case when the taxpayer is in two modes at once, on general and on UTII, and transport is used in two modes, the tax amount should be divided. If vehicles are used in only one mode, there is no need to perform this action. When using transport for general purposes, it is possible to take it into account in such a way as to make the income tax less; when using it on UTII, this will not be possible.

In order to correctly distribute the tax between the regimes, you need to calculate what part is the income for each type of activity. To calculate the portion of income from the general regime, you must proceed as follows: divide the profit from the general regime by the profit from all activities. Transport tax under the general system is calculated as follows: the total tax amount is multiplied by the share of profit received under the general regime. The remaining amount will be the transport tax received on UTII.