HELLO TO ALL FROM ROLLS-ROYCE!
Last summer, right before the parliamentary holidays, our State Duma adopted the federal law "On the tax on individual vehicles."
"CROWN" "AUDI" NOT A COMRADE
“Let the moneybags traveling around the“ six hundredths ”fork out …” - apparently, the deputies thought, voting July 8 for Law No. 141-F3. Of course, it’s great that UAZ owners are exempt from tax, but what about owners of used foreign cars with a large engine capacity? How many of these in Russia are difficult to calculate, but only in the Primorsky Territory more than 50 thousand “crowns”, “Markov-2”, “chazers” and other “Japanese” with a three-liter (or more) engine drive around. And if such a car is not yet ten years old - pay it in full! So now it’s unprofitable to keep Toyota Crown in Vladivostok …
Well, and what of the fact that such a car, say, of 1992, with a “automatic” box, air conditioning and power accessories can be bought today in Primorye for 4 thousand dollars? We don’t need one, because it’s a foreign luxury to us! And therefore, if you, a respected Russian, nevertheless decided to invest in it - be nice, pay, according to the new law, a tax in the amount of something about 4200 rubles. (this is every year!), which, incidentally, is 5% of the cost of the entire car.
By the way, the owner of the brand new Audi A8 with an engine capacity of 2.8 liters worth 70 thousand dollars must pay 5.5 thousand rubles of tax (0.3% of the cost), and Rolls-Royce Silver Seraf (engine 5, 4 liters, price - 230–260 thousand dollars) - 16, 100 rubles. (0.2% of the cost). And the brand new "Mitsubishi Pajero Sport /"> Mitsubishi Pajero Sport "with an engine of 2.4 liters (only 35 thousand dollars - and it is yours!) In general with us is not a luxury, but a vehicle, and therefore the tax on it, according to Law No. 141-F3, no need to pay.
LAW OUTSIDE THE LAW
“The IMF demands, and the money in the budget is needed, really, really, it means that the law must be adopted, and urgently!” - probably, deputies thought so, taking out voting cards from their pockets and wallets. And how much this law complies with other laws and codes of the Russian Federation, apparently, there was not enough time to worry. So now we have a legislative act that contradicts the mass of other no less legislative acts. For example, article 3 of the Tax Code, which states that "when establishing taxes, it is necessary to take into account the taxpayer’s actual ability to pay taxes." Whose financial abilities did the deputies take into account - the owner of the new Jaguar or the owner of a seven-year right-hand drive Toyota? And article 6 of the same Tax Code prohibits taking tax from one object twice. Drivers of cars with an engine capacity of more than 2.5 liters must first pay a “road tax” (on average 2 rubles for each “cube”) - during the annual inspection, and then - “tax on certain types of vehicles” (2-3 rubles for each cubic centimeter).
Moreover, by the way, there is the concept of a “tax period” - a year from the moment of the adoption of the law, during which the taxpayer must pay the money. The law of July 8 requires payment of the tax for 1999 … until October 1, 1999. Indeed, what can be “legally established deadlines” when there is no money in the treasury!
WHO IS AFRAID
In the last month or two before the new year, the editorial office of the Slovak Republic began to hear calls: is it true that the law "On the tax on certain types of vehicles" has been suspended in some regions of Russia? Do I have to pay money? “It is necessary!”, The Moscow tax inspectorate answered unconditionally and added menacingly that those who did not pay on time would be fined. And the press center of the Ministry of Taxes and Levies said that they "do not know anything about the facts of the suspension of the law in any of the regions. The people grumble, but - pays. Although, of course, there are legal inconsistencies in the law. ”
Then we decided to conduct an experiment and phoned several district tax inspectorates in the capital. “Yes, ” they told us, “you can come, rewrite the account number (there are no special forms) and pay tax. Fines? Penalty? No, we won’t take it yet. And in general there are no regulatory documents on how to apply this law! ”