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Plato system and transport tax

On the territory of Russia there is a system of taxation of transport, which is called "Platon". It only works on large trucks. That is why it was named that way. The pressing issue now is the reduction of Plato by the amount of transport tax in 2019.

The main function of this system is to collect funds from the drivers of heavy vehicles for the damage they cause to the roads.

The development of the described system was a necessity, since trucks are becoming more and more every year. Roads lose their quality faster. And the financial resources that are accumulated from the tax on transport from the tax authorities are not enough to carry out refurbishment. That is why the Plato system was created.

So, consider Plato and the transport tax itself, what are the nuances.

It performs several basic tasks:

  1. Information processing;
  2. Collecting the necessary information;
  3. Saving data on the movement of trucks on highways.

Motorists can use this system free of charge. However, they must register on the website of the system without fail. For the services of the service, you will have to pay 600 rubles every month.

The block of the Platonic program is installed in the car. Through a mobile connection, he communicates the coordinates of the vehicle to a special center. The received data is processed. After that, the driver is billed for trips on federal highways.

The Platon system functions automatically. If the car turns off the federal highway, the system switches itself off. All vehicles weighing more than 12 tons are required to join the system. Only those cars that transport people, as well as various official cars are exempted from taxes.

The tax payment scheme under this system is advance. Those. first, the money is deposited, and after that the operator gradually writes off the required amount. Payment is made for each kilometer of the way.

Route map

Route map "Plato" is a document compiled on the basis of data on the route to be traveled. All data is provided by the owner of the truck.

You can make such a card in the personal account of the program. If there is no such card, a fine is issued.

Tax incentive of the "Platon" system

Many motorists are interested in the question: how to reduce the transport tax? Not so long ago, regarding the Plato system, some innovations were approved. According to them, a tax exemption was established for some vehicles. It applies to both individuals and legal entities.

If, according to the Platon system, the amount of payments turns out to be greater than or equal to the transport tax, then there is no need to pay the tax. Individuals can apply for a reduction in the amount of transport tax. Legal entities will have to apply for a benefit through a tax return. All organizations that have an exemption will be exempted from paying advances on transport tax.

Any taxpayer can recalculate taxes from the date of introduction of "Platon" into force and reduce the tax deduction.

To achieve a reduction in payments, it is necessary to provide an application, documents for the vehicle, a car passport, data on the payments made.

Procedure for granting benefits

Vehicle owners can get a benefit in that situation if:

  1. The car was entered in the register;
  2. The system employees gave the driver a receipt stating that the payments had been made.

Once a year, a report is drawn up, on the basis of which benefits are offered. You can order it on the website or at the Platon office.

Physical and legal persons must pay transport tax and tax according to the platon system on equal terms. Those who want to reduce the tax must show the following documents:

  1. Statement;
  2. Information about the owner of the vehicle;
  3. Vehicle passport;
  4. Data on payment for the use of highways.

You can send documents both yourself and through a representative.

The application for the benefit must be sent before the tax office begins to generate notifications for the past period. The application must be written in 2 copies. The first remains in the tax office, the second - with the owner of the vehicle. If the owner of the vehicle submits an application later than the deadline, he will remain eligible for a benefit. The overpaid tax amount will be recalculated.

How do I make advance payments?

A payment that was made to the Platon program reduces the tax deduction when paying for a certain large cargo. It does not affect the taxation of other vehicles.

At the end of the year, the difference between the transport tax and the total amount of money deposited into the Platon system is refunded. The amount of payment can be found in the operator's report. If the amount of payments turns out to be more than the amount of tax, then there is no need to make a tax deduction.

When cannot the tax amount be reduced?

If Plato is paid by the same person as the 2019 transport tax, then the benefits will not apply. This rule also applies to those vehicles that are on lease.

In this situation, it will not be possible to take into account the amount paid for "Plato" in the form of a deduction for the owner of the car. After all, payments will not be made by him. The Ministry of Finance believes that this rule is fully justified. After all, the costs must be paid by different persons.

Penalties

Fine up to RUB 5,000 you will have to pay the following persons:

  1. Drivers of a vehicle that is the property of a foreign carrier;
  2. For car owners

If the fine in the amount of 5,000 has not been paid, it is doubled.

If the program detects the same driver for several similar violations on the same day, then only the first fine will be payable. Other violations will not be subject to penalties, because the penalty is charged once.

Penalties will also have to be paid for the following actions:

  1. A trip without Plato and a route map;
  2. Traveling at a time that is not specified in the route map;
  3. Insufficient number of advance payments on the balance sheet of "Platon".

The Platon program operates at the state level. So violators will receive notifications. Violators on the roads are spotted by video cameras.

Information from these cameras is received by the traffic police, who issue fines to motorists.

Accounting

Expenses for tax on transport are reflected in the accounting department on account 68. Tax on transport refers to expenses for ordinary activities. The order of how it will be reflected in accounting depends on the organization in which the vehicle is used.

Here are the transactions that reflect this tax:

  1. Дт 76 - Кс 51 - advance payment is transferred to the operator;
  2. Dt 20 - Kt 76 - the fare that was calculated for travel is expensed.

If this is provided for by the accounting policy of the organization, then the amount of the fee that the operator transfers to the budget may be additionally reflected. The reflection of this amount occurs on the sub-accounts of account 76.

Why was the right to deduction introduced?

Until 2016, there were two payments in our country:

  1. Transport tax;
  2. Toll on federal highways.

These fees had one task - to maintain the quality of the roads at a good level. The only difference was that the vehicle tax was paid to the regional budget, and payments to the federal one.