The lessee's transport tax is on the lessor's balance sheet. Who pays property and transport taxes under a leasing agreement?

As stated in the Tax Legislation, transport tax is levied on the owner of the car in whose name the entry is made in the traffic police. However, when concluding a leasing agreement (rent), movable property is temporarily or permanently (with subsequent redemption) transferred into the possession of the lessee. The question arises: who pays the transport tax, the lessor or the lessee? Let us consider in more detail the emerging nuances regarding the calculation and transfer of tax under this agreement.

A leasing agreement is an agreement between the parties to transfer movable property from one party (the lessor) to the second party (the lessee). The terms of the agreement stipulate the possibility of subsequent purchase of the vehicle or use of the property on a temporary basis (specified in the agreement).

When completing a transaction, it is very important to take into account the content of the mutual obligations of the parties involved in the transaction. Answers to questions that arise, where transport tax is paid during leasing, and who pays, are stipulated by the terms of the document. Depending on whose name the car will be registered with the traffic police, the obligation to transfer the tax is assigned:

lessor;

lessee.

How is a taxpayer determined?

When concluding a transaction on the transfer of movable property, the party on whom the obligation to pay the mandatory amount of tax is determined is determined by Article 357 of the Tax Code of the Russian Federation. This is recognized as an organization or an individual in whose name a record of registration of automobile equipment is made.

So, a car is leased, who pays the transport tax, how to determine who is responsible? The assignment of registration rights by one of the parties to the transaction, and accordingly the fulfillment of the tax obligation, is accepted by mutual agreement. A written notification is sent to the traffic police authorities, indicating the participant in whose name the registration entry is made. It is important to note that the mandatory payment is made at the place of registration of movable property.

The transaction for the transfer of movable property is drawn up according to one of two options:

transferable right of use (temporary);

permanent use with subsequent redemption.

When using a car temporarily on lease, who pays the transport tax is determined by mutual agreements of the parties. When transferring a vehicle for permanent use, the tax liability is usually assigned to the lessee, since after paying the entire cost of the car, he will become the full owner.

Registration and payment of transport tax

In the end result, the provisions stated in the document take precedence. According to the agreements of the parties, it is determined when the car is leased, who pays the transport tax, and to whom it will be registered. There are several options for executing a transaction; let’s look at who is the taxpayer in each of them:

Lessor. The legal entity on whose balance sheet the leased asset is located transfers it to the lessee for permanent use with subsequent purchase. However, the property is in his possession and registered in his name until the lessee pays the cost of the property in full.

Lessor. A company that has a leasing object on its balance sheet transfers it for temporary use to the lessee, all property rights are assigned to him until the end of the agreement.

Lessee. If the transport is registered in his name immediately upon registration of the transaction.

The conditions for imposing tax obligations on one of the parties are specified in the document. If they are absent, the transport tax during leasing may be paid by both parties, which will be a source of double taxation. Or it will lead to a complete absence of payments, since both parties will be confident that the other party to the transaction fulfills tax obligations.

Nuances

If violations are detected and there are no conditions in the agreement indicating an obligation to pay tax by one or another participant, an additional agreement is drawn up. This document is an addition to the main agreement; a separate clause in it indicates that the transport is leased, who pays the transport tax, and also in whose name the registration is made.

The choice of the person responsible for paying transport tax is based on a comprehensive analysis of all points of the agreement. Often, unscrupulous companies (lessors), in whose name the car is registered, shift the responsibility for transferring taxes to the budget to the lessee. In this case, the terms of the document provide for the inclusion of the amount of mandatory transport tax in the amount of leasing payments.

A clear indication of the legislation regarding the tax liability of vehicle owners clearly states that transport tax must be paid by the owner to whom the car is registered ().

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This means that no matter what period of time the car is transferred from property to property, the owner will still pay the tax.

And for exactly the number of months of the year when the car was registered in his name. And only some citizens who have benefits can either be exempted from paying or pay a smaller amount.

What is car leasing?

If a citizen of a country or an enterprise leases a car, this means that he is taking out a financial lease of the car with or without the right to further repurchase. But does it mean leasing a car?

The process looks like this and has the following participants:

lessor– these are persons who have physical or legal property rights. They acquire ownership of movable or immovable property from any seller, supplier, manufacturer, reseller. Then they are ready to provide what they have purchased for use to the lease recipient (most often a company, enterprise, less often a citizen). Such use may be with or without the right of redemption, but is always accompanied by a certain payment - a commission for the use of property.

Such a transaction must always be sealed by the mandatory execution of an appropriate agreement, which reflects all the terms of such a transaction.

lessee– individuals or legal entities who take the leased item (in this case, a car) from the lessor for temporary or permanent use for a certain amount of commission.

If, under the terms of the leasing agreement, there is a condition that in the future the lessee is given the right to buy out the leased property, then he can make payments in installments and at the end of the completion of all due amounts he will become the full owner of the car.

supplier, manufacturer, seller– these are the companies that sell the future object of the leasing process to the lessor.

Practice shows that most often in the leasing process it is movable property that acts as the subject of the contract.

Leasing is similar to a loan, but the only difference is that with a loan, the recipient uses funds to purchase specific property, and with leasing, the recipient already uses the property itself directly.

Typically, leasing is used by companies that do not have enough funds to obtain a bank loan to purchase a car that is to be used in production or business.

The legislative framework

It is with real estate that passes from ownership to ownership under a leasing agreement that disputes, disagreements and misunderstandings of the processes prescribed in legislative acts most often arise.

Therefore, you should familiarize yourself with the legislative framework to clarify the issue of payment of transport tax:

The taxpayer according to the law is a citizen or an enterprise that is the owner where the car is registered - Art. 357 Tax Code of the Russian Federation;
all payments for transport tax go to the budget of the region, territory, region - a constituent entity of the Russian Federation on the basis of the Tax Code of the Russian Federation, clause 1;
The car can be registered at the place of registration/registration of the new owner - paragraphs. 2 p.5;
both parties agree in advance on whom exactly the car should be registered during the transaction - clause 2 of Art. 20 ;
carrying out proper leasing when transferring a car from one owner to another and the possibility of registering the car with the lessor when registering with the State Traffic Safety Inspectorate - the requirement is stated in clause 48.1 of the rules, which are approved by means of;
permission to register the car by the lessee in his name (for the duration of the leasing agreement) - clause 48.2 of the rules declared by Order of the Ministry of Internal Affairs No. 1001 of November 24, 2008, as well as regulatory letters from the Ministry of Finance of the Russian Federation (,) and a document approving this procedure from the Federal Tax Service RF();
the opportunity to register a leased vehicle temporarily with the traffic police, and then re-register it in accordance with the end of the leasing agreement and the transfer of ownership rights to the new owner - Art. 357 of the Tax Code of the Russian Federation, as well as clause 48.5 of the rules, which were approved by the Ministry of Internal Affairs No. 1001 of November 24, 2008;
in the event of termination of contractual agreements for leasing and registration of a car in the name of the lessee, the transport tax fee when calculating the annual payment amount is also taken into account the last month of the agreement, and the lessee pays the fee for this month - clause 3.

Previously, before August 24, 2013, there was a point in the legislation that the lessee must pay the tax, because a car transferred from one owner to another under a leasing agreement must be registered with the lessee in this process.

Then changes were made to Art. 83 of the Tax Code of the Russian Federation, which allowed tax to be paid simply by the owner of the property, no matter who he was.

But in the leasing process, this caused its own contradictions: on the one hand, the vehicle is registered with the lessee, on the other, the obligation to pay falls on the lessor as the owner of the car.

However, whatever the situations, disputes and confusion introduced into, everything is explained by reading the letter of the Federal Tax Service of the Russian Federation No. BS-4-11/22368 dated December 11, 2013.

This is where the final version of determining the payer of transport tax is given under a leasing agreement. Tax officials advise paying attention to the fact whether the car was originally registered with the lessor.

If yes, then he will be the tax payer under the leasing agreement. There are also other mechanisms for formalizing this type of transaction, which may affect the transfer of responsibility to pay transport tax.

Who should pay transport tax

Since the transport tax in the country is recognized as regional, it is paid differently in different regions. All money paid as such a fee goes to the budget of a constituent entity of the Russian Federation - territory, region or region. But how is the location of the car determined? It’s very simple – at the place of its registration.

Only transport tax is paid at the place of registration of its owner since 2018, and therefore it will not be possible to register a car in one region and pay tax in another. Everything is interconnected.

If it is temporarily impossible to register a car to the new owner, which often happens with leasing agreements, then by law this can be done at the place of registration of the new owner.

How then to pay tax if the parties to the leasing agreement are located in different places?

Here, the main role will be played by temporary ownership of the car and the chronology of the scheme in a leasing agreement in connection with the transfer of movable property will look like this:

The parties have the right to transfer the property (car) into temporary possession, which means it can be registered temporarily. But this must be stated in the leasing agreement, otherwise such actions will be considered unlawful.
During the transfer of the car to the lessee, it can be registered at the place of registration/location (registration of place of residence) of the future owner of the car (Article 83 of the Tax Code of the Russian Federation).
The lessee may already begin to pay transport tax, even when leasing a car. Or the lessor may also pay if the car is temporarily registered in his name.

Based on the law on the payment of amounts to the budget when repaying mandatory transport tax payments, lawyers argue that in a leasing agreement, the party to the agreement in whose name the vehicle is registered is obliged to pay such a fee.

Therefore, the parties can register the car both for the lessor and for the lessee - there is no difference.

In the case where the car was temporarily registered in the name of the lessee, even before the last date of validity of the leasing agreement, then after the agreement ends, the car is removed from temporary registration.

After this, it must be registered in the name of the lessor and registered with the traffic police under his first and last name.

Let's look at one of the classic examples:

Conditions of the problem

Decision – who should pay transport tax

Company N issued a financial lease for a car, which was reflected on the company’s balance sheet. The lessor purchased the car in December 2013. It was leased under an agreement in January 2013. The location of the company and the second party to the leasing agreement are very far from each other - at different ends of the country: the lessor is in Moscow, and the lessee is in Khabarovsk.

The car was temporarily registered with the State Traffic Safety Inspectorate in Khabarovsk - to the lessee.

In this situation, company N will pay the transport tax, since it is the temporary owner. In fact, the company, not the leasing company, has income from the use of the car, which, in turn, has only its own income - interest, appreciation and payment for the car sold on lease. Please note that for 2013 the transport tax will be paid not by company N, but by the lessor, since at that time the car was his property.

But after the lease agreement expires, company N should remove the car from temporary registration and re-deliver it, but with permanent ownership.

There may be a lot of examples, but in all cases the time of registration of the vehicle will play a significant role.

In this connection, the transport tax will be calculated strictly for the period of time when the car was in temporary or permanent use by the company or the lessor as its owner.

Who is more profitable to register a vehicle for?

When deciding on whom it is better to register a car in a leasing transaction, it would be more correct, of course, not to be guided by profit.

It is best to take into account the subtleties when objectively calculating some of the nuances of the leasing transaction in total.

In addition to shifting the obligation to pay transport tax from one side of the agreement to the other side, you can also compare the cost of simply buying a car at your own expense and buying it on lease - which will be cheaper.

In addition, financial indicators, their possible changes or conditions in the leasing company are also taken into account and compared when choosing the option of registering a car.

In any case, the lessee spends money not only for using the car, but also on the purchase (if such a possibility exists on a contractual basis), as well as on paying transport tax:

during the period of temporary possession;
the entire subsequent period of continuous ownership of the car.

Registration of a vehicle during the leasing process can be done in two options, which the parties to the contract can choose at their discretion:

Registration of a vehicle to the lessor. The condition of such an agreement is usually the obligation of the lessor to pay the transport tax for the entire term of the agreement or, if the agreement provides for some other conditions, then payment of the tax can continue to be paid by this owner even after the expiration of the agreement.
The car is registered to the lessee. You can do this in two ways:
- during the transaction, upon purchase, the car is first registered in the name of the lessor, and then temporarily registered in the name of the lessee, so the tax is paid by the lessor because registration during the transaction was carried out in his name;
- during leasing, the car is immediately registered to the lessee (temporarily until the lease agreement expires) - there is no need to pre-register to the lessor.

If the agreement does not provide for further repurchase of the leased car, then the lessor pays the transport tax, both at the end of the current leasing agreement and after it. After all, in fact, the car will be registered with him all this time.

When a new owner appears, after the sale, then you can change the owner, who will then pay the transport tax.

In other words, until the owner of the car changes, the transport tax will be paid directly by the person to whom the car is registered.

However, if the leasing agreement provides for the purchase of the car in the future, then the parties need to take into account the following subtleties of registration and tax payment obligations:

the situation when the car was registered from the very beginning of the transaction, registered in the name and surname of the lessee, shows that then it is he who remains the payer of the transport tax, both during the legitimacy of the leasing agreement and after the agreement will close;
when, during the current legal force of the leasing agreement, the tax payer for the car was directly the lessor, then you just need to wait until the last date of the agreement and register the car in the name of the lessee, after he has purchased the car.

The transport tax was introduced as part of the tax reform in 2003. Just like the corporate property tax, it is regional, i.e. all funds from it go to the budgets of the constituent entities of the Russian Federation. This is a constant and annually increasing source of budget replenishment. Indeed, in recent years, not only the number of car owners, but also owners of water and air transport has increased tenfold.

When registering leased vehicles with the lessor, it is possible to temporarily register the vehicle with the lessee. In this case, the transport tax is paid by the lessee. Typically, leasing agreements stipulate that vehicle registration is carried out in the name of the lessee. However, in some regions, car registration may require the presence of certain infrastructure (vehicle fleet), such as in St. Petersburg.

The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.

The following are not subject to taxation:

1) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;

2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities in the manner prescribed by law;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation;

5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products ;

6) vehicles owned by the right of operational management to federal executive authorities, where military and (or) equivalent service is legally provided for;

7) vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical services;

9) ships registered in the Russian International Register of Ships.

Each organization determines the amount of transport tax independently. It depends on the type of vehicle and the power of its engine. Engine power is usually measured in horsepower. It is indicated in the technical documentation.

The amount of transport tax depends on the horsepower of the car engine and the tax rate. In other words, transport tax rates are set per horsepower. Article 361 of the Tax Code of the Russian Federation specifies approximate transport tax rates, and local legislators have the right to increase or decrease them, but no more than five times.

Transport tax must be paid at the location of the vehicles. That is, the tax is transferred to the budget of the region where the transport is registered (Article 363 of the Tax Code of the Russian Federation). For motor vehicles, the location is considered to be the place of their state registration (Art.

83 Tax Code of the Russian Federation). In addition, organizations should keep in mind that for transport tax they will need to submit tax returns based on the location of the vehicles. Consequently, organizations that transfer vehicles to branches or representative offices must pay transport tax and submit a transport tax return at the location of the branches or representative offices.

Transport tax must be transferred to the budget once a year. But payment terms are established by regional legislation.

Transport tax is paid by both those organizations that use the general taxation regime, and those that have transferred to the payment of a single tax on imputed income, a single agricultural tax, or use a simplified taxation system.

On August 24, 2013, Federal Law No. 248---FZ of July 23, 2013 came into force, which changed the procedure for paying and administering transport tax. New edition of paragraphs. 2 clause 5 art. 83, paragraph 2 of Art. 84 of the Tax Code of the Russian Federation established that the location of vehicles is now recognized exclusively as the location of the owner of the property, and not the place of state registration of vehicles. This fact created many contradictions for the parties to the leasing transaction, which can be read about in the market news section on our website. It is planned that in the near future this contradiction will be regulated by law.

Who pays transport tax if the car is leased?

Many Russian carrier companies often have to solve the problem of finding and profitable attraction of long-term investments to increase their fleet and purchase new equipment. When the opportunity to obtain loans is limited for various reasons, leasing becomes one of the most attractive ways to finance business needs due to its accessibility and efficiency. Individuals can also purchase a car on lease to use it to generate income.

Legal and financial issues of leasing vehicles are regulated by the Federal Law on Financial Leasing (Leasing). The law specifies acceptable options for the relationship between the lessor and the lessee, which the parties must consider and agree on before concluding a contract. There is no direct answer to who pays the transport tax if the car is leased.

Who should pay transport tax

Should the lessor, as the owner of the vehicle, or the lessee, that is, the carrier company that actually receives income from the use of the car, pay transport tax? To find an answer to our question, it is logical to turn to the Tax Code of the Russian Federation. Article 357 “Taxpayers” of the Tax Code of the Russian Federation states that a taxpayer is the person, legal or natural, to whom the vehicle subject to taxation is registered.

The answer is not entirely exhaustive.

Who pays transport tax for a leased car?

The law provides for the possibility, by agreement of the parties, to register a car with both the lessor and the lessee.

In addition, the law allows registration for the lessor at his address and additionally temporary, at the address and name of the lessee.

The rules for registering motor vehicles, paragraph 48, provide for the same options for registering a car.

The vehicle is registered only with the lessor.
The vehicle is registered with the lessor, and in addition, the possibility of temporary registration with the lessee for a period limited by the validity of the agreement is agreed upon.
The vehicle is registered only with the lessee, i.e., with an individual or a carrier company.

A clear answer to who pays transport tax when leasing a car and in what cases is contained in

another document. This is Letter of the Ministry of Finance of Russia dated March 24, 2009 N 03-05-05-04/01.

In the leasing agreement, the clause in whose name the car will be registered must be clearly stated. For options 1 and 2, the payer will be the lessor company. The lessee is required to pay this tax only in case 3, when the car is registered exclusively in his name.

In the case where a leasing agreement already exists, but it does not clearly indicate in whose name the car should be registered, that is, who is the taxpayer, it is necessary to draw up an Additional Agreement to the agreement, where the missing wording should be specified. In practice, it is not uncommon for cases when an unagreed clause in a leasing agreement regarding the registration of a car, due to ignorance of the laws and regulations, led to payment of tax by each party, that is, double payment, or no payment.

Who is better to register a car with?

When deciding on whom it is better to register a vehicle, you should be guided not by the savings from shifting the transport tax to the second party of the transaction, but by a careful calculation of the other terms of the leasing agreement. In your calculations, you should compare the estimated leasing costs with the cost of buying a car using your own funds.

You also need to compare possible changes in the company’s financial indicators when choosing one or another method of car registration. In any case, the lessee will spend funds to pay motor vehicle taxes, either in the form of direct taxes or as part of leasing payments to the lessor as compensation for the latter’s expenses.

It makes sense to involve both lawyers and transport specialists, as well as accountants of the lessor and lessee in the discussion of the leasing agreement to determine the optimal wording of the clauses and study how to correctly make entries for the transaction. In the leasing agreement, in addition to the issue of car registration, and with it the determination of the taxpayer, it is necessary to indicate the balance holder of the vehicle, reflect the possibility of transferring ownership to the lessee, and other necessary points. If the document is drawn up correctly and takes into account all the features of the transaction, there will be no problems with accounting and the correctness of deductions.

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Who pays the transport tax - the lessor or the lessee?

A clear indication of the legislation regarding the tax obligation of vehicle owners clearly states that transport tax must be paid by the owner to whom the car is registered (Article 357 of the Tax Code of the Russian Federation).

This means that no matter what period of time the car is transferred from property to property, the owner will still pay the tax.

And for exactly the number of months of the year when the car was registered in his name. And only some citizens who have benefits can either be exempted from paying or pay a smaller amount.

If a citizen of a country or an enterprise leases a car, this means that he is taking out a financial lease of the car with or without the right to further repurchase. But does it mean leasing a car?

The process looks like this and has the following participants:

lessor– these are persons who have physical or legal property rights. They acquire ownership of movable or immovable property from any seller, supplier, manufacturer, reseller. Then they are ready to provide what they have purchased for use to the lease recipient (most often a company, enterprise, less often a citizen). Such use may be with or without the right of redemption, but is always accompanied by a certain payment - a commission for the use of property.

Such a transaction must always be sealed by the mandatory execution of an appropriate agreement, which reflects all the terms of such a transaction.

lessee– individuals or legal entities who take the leased item (in this case, a car) from the lessor for temporary or permanent use for a certain amount of commission.

If, under the terms of the leasing agreement, there is a condition that in the future the lessee is given the right to buy out the leased property, then he can make payments in installments and at the end of the completion of all due amounts he will become the full owner of the car.

supplier, manufacturer, seller– these are the companies that sell the future object of the leasing process to the lessor.

Practice shows that most often in the leasing process it is movable property that acts as the subject of the contract.

Typically, leasing is used by companies that do not have enough funds to obtain a bank loan to purchase a car that is to be used in production or business.

The legislative framework

Therefore, you should familiarize yourself with the legislative framework to clarify the issue of payment of transport tax:

The taxpayer according to the law is a citizen or an enterprise that is the owner where the car is registered - Art. 357 Tax Code of the Russian Federation;
all payments for transport tax go to the budget of the region, territory, region - a subject of the Russian Federation on the basis of the Tax Code of the Russian Federation, clause 1, art. 363;
The car can be registered at the place of registration/registration of the new owner - paragraphs. 2 clause 5 art. 83 Tax Code of the Russian Federation;
both parties agree in advance on whom exactly the car should be registered during the transaction - clause 2 of Art. 20 of Federal Law No. 164-FZ of October 29, 1998;
carrying out proper leasing when transferring a car from one owner to another and the possibility of registering a car with the lessor when registering with the State Traffic Safety Inspectorate - the requirement is stated in clause 48.1 of the rules, which were approved by Order of the Ministry of Internal Affairs No. 1001 of November 24, 2008;
permission to register the car by the lessee in his name (for the duration of the leasing agreement) - clause 48.2 of the rules declared by Order of the Ministry of Internal Affairs No. 1001 of November 24, 2008, as well as regulatory letters from the Ministry of Finance of the Russian Federation (No. 03-05-05-04/12 dated May 16, 2011, No. 03-05-05-04/01 dated March 24, 2009) and approving this procedure by a document from the Federal Tax Service of the Russian Federation (No. BS-4-11/22368 dated December 11, 2013);
the opportunity to register a leased vehicle temporarily with the traffic police, and then re-register it in accordance with the end of the leasing agreement and the transfer of ownership rights to the new owner - Art. 357 of the Tax Code of the Russian Federation, as well as clause 48.5 of the rules, which were approved by the Ministry of Internal Affairs No. 1001 of November 24, 2008;
in the event of termination of contractual agreements for leasing and registration of a car in the name of the lessee, the transport tax fee when calculating the annual payment amount is also taken into account the last month of the agreement, and the lessee pays the fee for this month - clause 3 of Art. 362 Tax Code of the Russian Federation.

Previously, until August 24, 2013

Who pays transport tax under a leasing agreement?

There was such a point in the legislation that the lessee must pay the tax, because a car transferred from one owner to another under a leasing agreement must be obligatory in this process to be registered with the lessee.

Then changes were made to Art. 83 of the Tax Code of the Russian Federation, which allowed tax to be paid simply by the owner of the property, no matter who he was.

However, whatever the situations, disputes and confusion introduced into the law on transport tax, everything is explained when reading the letter of the Federal Tax Service of the Russian Federation No. BS-4-11/22368 dated December 11, 2013.

If yes, then he will be the tax payer under the leasing agreement. There are also other mechanisms for formalizing this type of transaction, which may affect the transfer of responsibility to pay transport tax.

Who should pay transport tax

If it is temporarily impossible to register a car to the new owner, which often happens with leasing agreements, then by law this can be done at the place of registration of the new owner.

How then to pay tax if the location of the parties to the leasing agreement is

in different places?

Here, the main role will be played by temporary ownership of the car and the chronology of the scheme in a leasing agreement in connection with the transfer of movable property will look like this:

The parties have the right to transfer the property (car) into temporary possession, which means it can be registered temporarily. But this must be stated in the leasing agreement, otherwise such actions will be considered unlawful.
During the transfer of the car to the lessee, it can be registered at the place of registration/location (registration of place of residence) of the future owner of the car (Article 83 of the Tax Code of the Russian Federation).
The lessee may already begin to pay transport tax, even when leasing a car. Or the lessor may also pay if the car is temporarily registered in his name.

Therefore, the parties can register the car both for the lessor and for the lessee - there is no difference.

After this, it must be registered in the name of the lessor and registered with the traffic police under his first and last name.

Let's look at one of the classic examples:

Conditions of the problem

Decision – who should pay transport tax

The car was temporarily registered with the State Traffic Safety Inspectorate in Khabarovsk - to the lessee.

But after the lease agreement expires, company N should remove the car from temporary registration and re-deliver it, but with permanent ownership.

There may be a lot of examples, but in all cases the time of registration of the vehicle will play a significant role.

In this connection, the transport tax will be calculated strictly for the period of time when the car was in temporary or permanent use by the company or the lessor as its owner.

Who is more profitable to register a vehicle for?

When deciding on whom it is better to register a car in a leasing transaction, it would be more correct, of course, not to be guided by profit.

It is best to take into account the subtleties when objectively calculating some of the nuances of the leasing transaction in total.

In addition, financial indicators, their possible changes or conditions in the leasing company are also taken into account and compared when choosing the option of registering a car.

In any case, the lessee spends money not only for using the car, but also on the purchase (if such a possibility exists on a contractual basis), as well as on paying transport tax:

during the period of temporary possession;
the entire subsequent period of continuous ownership of the car.

Registration of a vehicle during the leasing process can be done in two options, which the parties to the contract can choose at their discretion:

Registration of a vehicle to the lessor. The condition of such an agreement is usually the obligation of the lessor to pay the transport tax for the entire term of the agreement or, if the agreement provides for some other conditions, then payment of the tax can continue to be paid by this owner even after the expiration of the agreement.
The car is registered to the lessee. You can do this in two ways:
during the transaction, upon purchase, the car is first registered in the name of the lessor, and then temporarily registered in the name of the lessee, so the tax is paid by the lessor because registration during the transaction was carried out in his name;
during leasing, the car is immediately registered to the lessee (temporarily until the lease agreement expires) - there is no need to pre-register to the lessor.

If the agreement does not provide for further repurchase of the leased car, then the lessor pays the transport tax, both at the end of the current leasing agreement and after it. After all, in fact, the car will be registered with him all this time.

When a new owner appears, after the sale, then you can change the owner, who will then pay the transport tax.

In other words, until the owner of the car changes, the transport tax will be paid directly by the person to whom the car is registered.

However, if the leasing agreement provides for the purchase of the car in the future, then the parties need to take into account the following subtleties of registration and tax payment obligations:

the situation when the car was registered from the very beginning of the transaction, registered in the name and surname of the lessee, shows that then it is he who remains the payer of the transport tax, both during the legitimacy of the leasing agreement and after the agreement will close;
when, during the current legal force of the leasing agreement, the tax payer for the car was directly the lessor, then you just need to wait until the last date of the agreement and register the car in the name of the lessee, after he has purchased the car.

At the same time, the lessee-owner of the car is obliged to remove the car from temporary registration and re-register it under his own name on a permanent basis.

Thus, it turns out that according to the law (Rules for registration of motor vehicles, paragraph 48), the tax levy on transport during its transfer from possession to possession under a leasing agreement is paid by the lessor.

Existing mechanisms for transferring a car to a lessee for temporary use as an owner also have their legal grounds and can be freely practiced.

The most important condition that determines a legal taxpayer for a given period of time is the mandatory permanent or temporary registration of a leased car with the traffic police.

Video: Transport tax

Category: Banks

Who pays the vehicle tax - the lessor or the lessee?

Who pays transport tax when leasing a car?

Leasing car, who pays transport tax

Recently, leasing has gained wide popularity, as it allows you to get the desired vehicle in the shortest possible time. However, at the same time, many tax issues arise.

Who and according to what scheme should pay transport tax during a leasing transaction, read on.

Leasing concept

Leasing is a financial transaction in which three parties take part:

lessor– an individual or company that acquires ownership of a certain type of property (most often vehicles) to transfer the right of use to another person;
lessee– a company (or individual) receiving a vehicle with certain parameters for temporary use, for which some payment is made;
seller (or supplier) the subject of leasing, transferring certain property to the lessor.

The leasing transaction is formalized by the corresponding agreement. The agreement may indicate that at the end of the period stipulated by the parties, the property leased may be:

returned to the lessor;
transferred to the lessee.

Leasing is most often used by small businesses that do not have enough own funds to purchase an expensive vehicle and less often by individuals for personal use.

The disadvantages of leasing vehicles are:

inflated interest rates for using vehicles compared to a bank loan;
the need for periodic inspections of vehicles by the lessor;
impossibility of conducting transactions with movable property leased without prior consent from the lessor;
there is a high probability of losing the vehicle, for example, if the terms of the leasing agreement are violated (delayed payments, untimely technical inspection or preventive maintenance, and so on).

The following documents are devoted to the issues of paying transport tax in the presence of a leasing agreement:

The Tax Code establishes the following rules:

All vehicles are considered the object of taxation with the exception of (Article 358):
rowing boats;
motor boats with an installed engine power of less than 5 hp;
passenger cars issued by social security authorities or equipped specifically for use by disabled people;
fishing vessels;
air or water passenger and cargo transport owned by an organization engaged in transportation;
agricultural machinery used by companies to grow and sell agricultural products;
vehicles owned by federal authorities;
wanted vehicles.
Tax payers are the persons on whom the vehicle is registered (Article 357).
The tax period is 1 year. For legal entities, quarters are recognized as reporting periods (Article 360).
The tax rates established by Article 361 may be increased and decreased by legislative acts of the constituent entities of the Russian Federation, but not more than 10 times.
Owners of trucks weighing over 12 tons are exempt from paying tax at the federal level, provided that the tax amount is entered into the Platon system. Other tax benefits are established exclusively by regional legislation (Article 361.1).
The deadline for paying movable property tax for individuals is December 1, for legal entities it is established by local legislation (Article 362).
For individuals, tax calculations are carried out by the regional division of the Federal Tax Service, while legal entities make calculations independently and submit a tax return to the Federal Tax Service (Article 363.1).

So, in accordance with the Tax Code, the owners of vehicles, that is, the persons to whom the vehicle is registered, are required to pay movable property tax.

Leasing relations are regulated by Federal Law No. 164. Article 20 of this document states that in a leasing transaction, the owner of property, including a vehicle, can be both the lessor and the lessee.

The owner of the vehicle is determined by the agreement reached between the parties to the leasing agreement. The same rule is established by the rules for registering vehicles established by Order of the Ministry of Internal Affairs No. 1001.

In relation to vehicles, the following can be carried out:

permanent registration of a car or special equipment;
temporary registration for the period of validity of the leasing agreement.

To avoid any disagreements regarding the payment of transport tax, the Federal Tax Service introduced the clarifications specified in Letter No. BS-4-11/22368.

The document states that payment of the fee collected from vehicle owners is carried out by the owner of the property, regardless of the presence of permanent or temporary registration.

How to pay transport tax through State Services with a bank card is described in the article: how to pay transport tax through State Services.

What is the transport tax rate for trucks, read here.

As stated in the contract

Thus, payment of transport tax on movable property is made by the person who is the owner of the transport.

Ownership of a car or other type of vehicle in

The duration of the leasing transaction is regulated by the leasing agreement.

The owner of the leased property can be:

lessor. The ownership right in this situation passes to the lessee after the expiration of the leasing agreement and payment of the value of the property specified in the agreement;
lessee. The agreement may provide for permanent or temporary registration of vehicles. In case of temporary registration with the State Traffic Safety Inspectorate or another registration authority, a leasing agreement and an agreement on temporary registration of the vehicle are provided.

Who pays transport tax when leasing a car?

In accordance with Article 357 of the Tax Code of the Russian Federation, payment of transport tax must be made by persons for whom the transport was previously registered.

It means that:

in case of actual ownership of the vehicle by the lessor, the regional tax on movable property is paid by the person who leased the vehicle;
when re-registering leased property to the lessee, regardless of the type of registration (temporary or permanent), payment of the state fee is made by the lessee.

Peculiarities

When determining the taxpayer, it is important to consider:

differences in tax rates in different regions of the Russian Federation. Rates for movable property tax are set by regional laws and may differ significantly from each other. The tax on movable property is calculated at the rates in force in the region of registration of the property owner and is credited to the budget of this region;
availability of benefits in a particular region. Preferential categories of citizens and enterprises are also established by local laws and may differ significantly.
Who pays transport tax when concluding a leasing agreement?

For example, in the Krasnodar Territory the tax will be reduced for companies engaged in agricultural production, but in Moscow there is no such benefit;

In Moscow, there are benefits for cars owned by companies that have anything to do with special economic laws, but in the Yaroslavl region the benefit does not apply to special zones, and so on.

economic benefit. If you register a car that is leased without taking into account the above factors, the value of the property will increase significantly, while the availability of benefits and lower rates helps both the lessor and the lessee receive additional economic benefits.

Payment of transport tax is also carried out according to the rules provided for by regional law.

Payment of tax by individuals is made according to a tax notice, which is drawn up and sent to the car owner by the regional division of the tax office.

Payment of the fee by legal entities can be made:

quarterly, that is, in advance payments. This rule has been established in most regions: Rostov, Vladimir, Bryansk, Voronezh, Yaroslavl and so on;
after the expiration of the tax period (in one payment). Advance payments are not provided in Moscow and the Republic of Ingushetia.

Organizations calculate transport tax independently, and separately for each type of transport.

To check the correctness of calculation of the state tax and making advance payments, at the end of the reporting period, a tax return is drawn up and submitted to the Federal Tax Service.

Late payment of the fee results in:

to the accrual of penalties for each day of delay (Article 75 of the Tax Code of the Russian Federation);
to the imposition of a fine under Article 122 of the Tax Code of the Russian Federation (the amount of the fine is calculated as a percentage (20%) of the amount of the resulting debt).
Failure to pay taxes, penalties and interest may result in:
to limit the use of company current accounts;
to arrest and seizure of property;
to restrict travel outside the Russian Federation (for individuals).

Penalties may also be imposed for the following tax offenses:

conducting activities by an organization without registering vehicles transferred under a leasing agreement, provided that registration must be carried out by the lessee (Article 116 of the Tax Code of the Russian Federation);
delay in filing a tax return by the owner of the leased property (Article 119 of the Tax Code of the Russian Federation);
providing the tax authority with incorrect information about vehicles owned, including those received under a leasing agreement (Article 119 of the Tax Code of the Russian Federation).

Thus, payment of transport tax during a leasing transaction is made by the owner of movable property, which is determined by the leasing agreement or additional agreement.

Payment of tax by the owner of movable property is carried out according to the rules provided for by the legislation of the region in which the owner is registered.

How to pay transport tax at the place of registration of the car or owner is explained in the article: when does the transport tax arrive.

For information on the recalculation of transport tax in connection with the sale of a car, see the page.

Which cars have engine power up to 150 hp? inclusive, find out from this information.

Video: Transport tax for leasing, the fight against kickbacks, stamp in the “labor”

Category: Banks

The lessee's transport tax is on the lessor's balance sheet. Who pays property and transport taxes under a leasing agreement?

How is a taxpayer determined?

Registration and payment of transport tax

Nuances

What is car leasing?

The legislative framework

Who should pay transport tax

Who is more profitable to register a vehicle for?

Who pays transport tax if the car is leased?

Who should pay transport tax

Who pays transport tax for a leased car?

Who is better to register a car with?

Who pays the transport tax - the lessor or the lessee?

The legislative framework

Who pays transport tax under a leasing agreement?

Who should pay transport tax

Who is more profitable to register a vehicle for?

Video: Transport tax

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Who pays transport tax when leasing a car?

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