How to reduce the transport tax on levy according to the "Platon" system
In July 2016, the Russian President signed a federal law that significantly changed the procedure for calculating tax liabilities. After the signing of the law, the transport tax and the Platon system have the same burden on the payer; the system applies to trucks weighing more than 12 tons. Details of all the nuances of taxation for truck drivers can be found in the article "".
Many drivers are interested in what is the relationship between the two types of fees and how this is implemented in practice?
The Platon system was launched in November 2015. It is an automated system for collecting obligations from freight transport weighing more than 12 tons. The name itself explains the purpose of the collection, which stands for "payment per ton". The common name of the duty is the Platonic tax. Without paying the required amount, heavy trucks are not allowed to travel on the roads.
Immediately after the introduction of the system, a wave of indignation and criticism began. Most of the negative comments from truck owners involved the need to pay two mandatory payments, which essentially serve the same purpose:
- a car tax is levied to keep roads in good condition;
- The Platonic toll is a payment for tolls on roads that are harmed by the passage of heavy goods.
You can pay for travel in the system in two ways:
- using the on-board computer;
- route map.
The amount of the payment depends on the number of kilometers actually traveled: the more the mileage, the higher the fee. Most of the funds raised are used to repair the asphalt pavement. The main difference between the two levies is that the transport tax (TN) belongs to the category of regional, and the levies in the Platon system are federal.
What benefits are provided
By paying the tax on transport, you can take advantage of the benefits that are provided at the legislative level. You can read more about all the available benefits in the article "".
Among the most popular options is Plato's vehicle tax credit. This benefit is spelled out in the updated Tax Code.
Procedure for obtaining benefits
The reduction of the transport tax for "Platon" is carried out on the basis of one and the same billing period. There are several options for compensation of funds:
- the amount of the Platonic fee is higher than or equal to the transport duty (in this case, the TN is not paid at all);
- the amount of the Platonic payment is lower than the transport tax (the resulting difference is paid to the regional budget).
In order to take advantage of the prescribed benefits, the owner of the truck must submit the following package of documents to the tax office:
- application for reduction;
- information about the owner of the vehicle;
- confirmation of payment of the levy for damage to roads in the form of a report;
- report with information about vehicles weighing more than 12 tons.
The reports have a fixed form. They can be formed in a matter of minutes through your personal account on the Platon website.
The fee is reduced only for a specific truck. The amount is not transferred to other vehicles of the car owner.
Program validity period
The preferential program applies to legal relationships that arose from January 1, 2015. In relation to legal entities, the privilege is valid from January 1, 2016. The ability to reduce TN by the amount of the Platonov tax is officially valid until December 31, 2018.
Summing up, we can say that the use of the preferential program can significantly reduce the tax burden for owners of cars weighing more than 12 tons.