Forklift vehicle type code

Methodological recommendations for the application of Chapter 28 “Transport Tax” of Part Two of the Tax Code of the Russian Federation (approved by Order of the Ministry of Taxes of the Russian Federation dated 04/09/2003 No. BG-3-21/177) states: from the Rules for state registration of tractors, self-propelled road-building and other machines by authorities state supervision over the technical condition of self-propelled machines and other types of equipment in the Russian Federation (gostekhnadzor) (approved by the Ministry of Agriculture and Food of Russia on January 16, 1995) it follows that motor vehicles, tractors, self-propelled road construction and other machines with a displacement of an internal combustion engine of no more than 50 cube see are not subject to state registration on the territory of the Russian Federation.

Complete list of vehicle type codes

This article will help the owner of a regular or special vehicle to correctly determine the final amount of tax on it, since the amount of payment directly depends on the code of the type of vehicle indicated in the declaration in 2020.

When accountants prepare a transport declaration, they often encounter difficulty in determining the code of the type of vehicle in the reporting year.

First of all, it helps to set the transport code:

1. Appendix No. 5 to the order of the Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.
2. passport for him;

Please note: only from the specified Application you must select a code that belongs to any type of owner’s vehicle.

There is always a fear of making a mistake.

Forklift vehicle type code

Code – 57001.

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For example, FAS MO in Resolution No. KA-A40/10120-08 dated December 8, 2008 concluded that vehicles (gantry cranes, container trucks, specialized forklifts for containers, pneumatic gantry container crane, specialized port tractors, light forklifts designed for work with cargo, trailers, other auxiliary equipment) do not have passports for self-propelled vehicles, are not registered in the prescribed manner with the State Technical Supervision Authority and the State Traffic Safety Inspectorate, are not vehicles used on public roads, therefore they cannot be recognized by virtue of clause 1 of Art. . 358 of the Tax Code of the Russian Federation objects of taxation by transport tax.

There is another approach, an example of which is the Resolution of the Federal Antimonopoly Service of the Moscow Region dated April 16, 2009 No. KA-A40/2929-09.

Vehicle type code for 2020 forklift

N 03-06-04-04/01

The Department of Tax and Customs Tariff Policy reviewed the letter on the procedure for applying the provisions of Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation (hereinafter referred to as the Code) and reports the following.

According to the provisions of Article 11 of the Code, the institutions, concepts, terms of civil and other branches of legislation of the Russian Federation used in the Code are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Code. In this case, specific concepts and terms of the legislation on taxes and fees are used in the meanings defined in the relevant articles of the Code.

The concept of “vehicle” for the purposes of applying Chapter 28 of the Code is defined by Article 358 of the Code.

Vehicle type code for 2020 forklift

But before we look at the transport codes in force this year, it makes sense to consider in more detail the concept of “transport category”.

In order not to make a mistake when specifying the vehicle type code in 2020, you should understand which category your “iron” horse belongs to. So, the tax code distinguishes the following transport categories:

1. Cars;
2. Trucks;
3. Motor vehicles;
4. Equipment that has a pneumatic or tracked drive;
5. Trucks;
6. Towed type vessels;
7. Water transport;
8. Sea transport.

When determining the transport category, you should also pay attention to the information provided in the technical passport. Thus, according to the data in the PTS, the following transport categories are distinguished:

1. Category A.

In addition, according to paragraphs. 2 p. 1 art. 254 of the Tax Code of the Russian Federation, material costs include costs for the acquisition of materials used for other production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes). According to officials, expenses for the purchase of fuel and lubricants can also be taken into account for profit tax purposes as part of material expenses in accordance with paragraphs. 5 p. 1 art. 254 of the Tax Code of the Russian Federation as costs for the purchase of fuel, water, energy of all types spent for technological purposes, production (including by the taxpayer himself for production needs) of all types of energy, heating of buildings, as well as costs for production and (or) acquisition of power, costs for transformation and transmission of energy (Letters of the Ministry of Finance of Russia dated June 22, 2010 N 03-03-06/4/61, Federal Tax Service of Russia dated July 16, 2010 N ShS-37-3/6848).

Types of vehicles

Content

1. Car. Car or truck????
   Fresh materials
2. Features of defining codes
3. Vehicle passport
4. Where can I find the code value?
5. Fresh materials

Where can I find the code value? In order to correctly determine the vehicle type code, the taxpayer will need:

1. Appendix No. 5 to the Procedure for filling out the transport tax declaration (approved by order of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ММВ-7-21/668).
2. vehicle passport (PTS);

First of all, it is necessary to understand the characteristics of the existing transport.

Tax legislation, in particular, provides for the following categories of vehicles:

1. sea ​​transport;
2. self-propelled vehicles with caterpillar or pneumatic drive, etc.
3. cars;
4. cargo equipment;
5. motor vehicles;
6. water transport;

Forklift vehicle type code 2020

Each car is a unique vehicle in terms of purpose and general characteristics.

In order to effectively organize and classify vehicles, a certain number of criteria were adopted, which at the same time are the individual characteristic features of each car.

It is on the basis of these features that vehicles can be divided into groups that have common characteristics and properties.

To highlight the area of ​​vehicles belonging to this category, “road transport” was established.

As can be seen from the table, its vehicle type code is 510 00.

Other passenger cars are shown with the vehicle type code 510 04 (except for motor sleighs and snowmobiles).

Vehicle type code - Legal branch

Electric passenger cars, Special passenger cars Other passenger cars, not included in other groups 15 3410100, 15 3410110, 15 3410120, 15 3410130, 15 3410140, 15 3410150, 15 3410160, 15 3410170 52 000 Trucks 52001 - trucks (except those included by code 56700) General purpose cargo vehicles (flatbeds, vans), Other cargo vehicles (electric vehicles), Tractor vehicles, Dump trucks 15 3410020 53000 Tractor, combines and special vehicles 53001 - agricultural tractors Agricultural general purpose tractors, Agricultural universal-row-crop tractors, Special agricultural tractors 1418120, 14 2918130, 14 2918140, 1418170 53002 - other tractors Timber tractors, Industrial tractors 14 2918180 - 14 2919220, 1419300, etc.

Vehicle type code in 2020

The choice of vehicle type code directly affects the amount of transport tax payable to the budget.

By law of a constituent entity of the Russian Federation, transport tax rates are established depending on the vehicle code. If the code is incorrectly determined and the incorrect tax rate is taken into account, the calculated tax may be overestimated or, conversely, underestimated. Therefore, the selection of a vehicle type code should be approached responsibly.

In accordance with the Instructions for filling out a transport tax return, approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99, the vehicle type code in 2016 is entered in line 030 of Section 2

transport tax declarations. For example, the vehicle type code 52001 is given, assigned to trucks.

Passenger cars (except for medical vehicles, motor sleighs and snowmobiles)

Road vehicles

To highlight the area of ​​vehicles belonging to this category, “road transport” was established.

As can be seen from the table, its vehicle type code is 510 00.

Other passenger cars are shown with the vehicle type code 510 04 (except for motor sleighs and snowmobiles). That is, the choice of code must be made according to the principle of exclusion.

If your vehicle is not a motorcycle, not a motor scooter, not a motor sleigh, or a snowmobile, then the vehicle type code is 570 01. It is intended for other self-propelled vehicles, pneumatic and tracked machines and mechanisms.

Also, according to the exclusion principle, one must approach the vehicle type code 590 16. These are other special vehicles on the chassis of which various equipment and units are installed (see the last part of the table).

Apparently, as of 2020, all general purpose trucks have a vehicle type code of 520 01.

For a long time, it was not clearly clear what type of vehicle code a forklift had.

Vehicle passport

Procedure for issuing vehicle passports

In line "1. Identification number (VIN)” indicates the symbols assigned to the vehicle in Arabic numerals and letters of the Latin alphabet.

The first part of the VIN, which allows you to identify the vehicle manufacturer, consists of three letters or letters and numbers indicating the geographical area, the country code and the vehicle manufacturer code, assigned in the prescribed manner.

The second part of the VIN is the descriptive part of the identification number and consists of six characters that identify the vehicle according to the design documentation. The third part of the VIN is the index part and consists of eight numbers or letters, of which the last four characters must be numbers.

The first sign may indicate the code of the year of manufacture of the vehicle or model year in accordance with the Comparative Table of numbers and letters used in identification numbers as the code of the year of manufacture of the vehicle or vehicle chassis (Appendix No. 2 to this Regulation), on subsequent signs - serial number of the vehicle. To designate a manufacturer producing less than 500 vehicles per year, the number 9 is used as the third character of the first part of the VIN. For such a manufacturer, a combination of characters identifying a specific manufacturer is placed in the third, fourth and fifth positions of the third part of the VIN. If there are other identification numbers on vehicles or chassis that have a different number of letters and numbers used than VIN (less than 17), adding any letters, numbers or symbols is not allowed.

Second section

The second section must be completed for each of the available vehicles. Please note that there is a new entry in this order.

If an organization has changed its location (this also applies to representative offices of foreign organizations), and the vehicle was deregistered during a given tax period, the tax return is sent to the tax inspectorate at the new location where the organization registered its vehicle.

The vehicle type code must be entered in line 030. It must be borne in mind that the type of vehicle is of fundamental importance.

Forklift vehicle type code in 2020 with decoding

Info

Today we will consider the topic: “a complete list of vehicle type codes” and analyze it based on examples. You can ask all questions in the comments to the article. When filling out a transport tax return, you must indicate the vehicle type code.

Attention

It is with the indication of this code that confusion most often arises. The importance of this detail cannot be underestimated, since it directly affects the final tax amount.

What is a vehicle type code and how to determine it? More on this later.

What is a vehicle code and why is it needed?

The vehicle type code consists of 5 digits; for each group of vehicles (sea vessels, aircraft, cars, etc.) the law establishes a separate code. It is necessary to determine the transport tax rate to be transferred to the state budget.

Vehicle type codes 2020

It is a vehicle classifier table for transport tax; it lists all codes of vehicle types for tax purposes. When filling out a return, the taxpayer must select a code only from this list. The classifier is very convenient to use, since all types of transport are divided into groups.

For example, the section “Aircraft” consists of the following subsections: “Airplanes”, “Helicopters”, “Aircraft for which jet engine thrust is determined”.

Vehicle type code 2020 If the location of the organization has changed and the vehicle has been deregistered in the territory under the jurisdiction of the tax inspectorate at the previous location of the organization, then submit the declaration to the inspectorate at the new location of the organization and registration of the vehicle.

In this case, section 2 must be completed for each OKATO in whose territory the vehicle is (was) registered (taking into account the coefficient Kv indicated on line 120. This follows from paragraph 5.1 of section V of the Procedure, approved by order of the Federal Tax Service of Russia dated February 20, 2012.

Forklift vehicle type code 2020

If the taxpayer owns a vehicle that does not fit into any of the categories of passenger vehicles listed in the table, he should select the item “Other passenger vehicles (except for vehicles included under codes 56600, 56700)”, code ˗ 51004. Here you must follow the method exceptions.

Using the same principle, code 59016 is indicated for other special vehicles. If the vehicle, according to its technical characteristics, does not fit paragraphs 59010-59015, it is shown in the declaration under code 59016. Another controversial point is the code for forklifts, since it is difficult to determine whether it is a vehicle or refers to machinery and equipment. After the approval of a new code table in 2020, forklifts are shown in tax returns under code 59016.

The vehicle type code for a cargo van also often raises questions.

Vehicle type code front loader

1.

Codes of types of vehicles for filling out the form for advance payments for transport tax, dated March 23, 2006 N 48n CODES OF TYPES OF VEHICLES (Vehicles) Code of the type of vehicle for tax purposes Name of vehicles Air vehicles Passenger and cargo aircraft Passenger and cargo aircraft - emergency technical service aircraft - ambulance aircraft aviation and medical servicePassenger and cargo helicopters—passenger and cargo helicopters—emergency technical service helicopters—air ambulance and medical service helicoptersAircraft without enginesAircraft for which the thrust of a jet engine is determined Other aircraft—other aircraft with engines Water vehiclesSea and inland navigation vesselsPassenger and cargo sea and river self-propelled vessels—

Front-end loader: mini, repair, Russian-made, vehicle type code, single-bucket, technical characteristics, price

Another metamorphosis of 2-NDFLThe tax service has approved a new form of 2-NDFL certificate. How does the new certificate differ from the current one? There is less and less time for SOUT, and more and more questions. The end of 2020 is approaching, which means there is less and less time left to conduct a special assessment of working conditions (SOUT).

Tax agents will have to use this form starting from the submission of information for 2020.

The deputy head of Rostrud, Ivan Ivanovich Shklovets, answered some of them. Home → Accounting consultations → Transport tax Update: December 22 \p>\p>

Forklift what type of vehicle code?

Important

Other important characteristics of modern cars include:

• the presence of at least four wheels located on two axles;
• the vehicle is designed to travel on roads without rails;
• cars can be used both for transporting goods and for moving people.

This is a wide variety of passenger cars.
With the development of the auto industry, new cars are constantly being produced, which subsequently occupy their niches. With new developments, the classification is constantly expanding.

A striking example of this phenomenon is a parquet SUV.

It is designed for paved roads.

In essence, this is a unique vehicle number.

Passenger cars are encrypted with the number “1”, buses with the number “2”.

Front loader vehicle type code

Code of Administrative Offenses of the Russian Federation, violation of the rules of state registration of vehicles of all types, mechanisms and installations, if such registration is mandatory, entails a warning or the imposition of an administrative fine on citizens in the amount of one hundred rubles; for officials - from one hundred to three hundred rubles; for legal entities - from one thousand to three thousand rubles.

Conclusion. A forklift that has a maximum design speed of 50 km/h or more, and is also intended for driving on public roads, is subject to registration with the State Traffic Safety Inspectorate. Otherwise, it is subject to registration with the Gostekhnadzor authorities.

Failure to register a forklift may result in fines being imposed on the organization and its officials.

Vehicle type code front loader

A situation was considered where an organization did not pay transport tax in relation to forklifts that were not registered. The lower courts supported the taxpayer.

They proceeded from the fact that the obligation to pay transport tax arises from the moment the vehicle is registered. They referred to the Determination of the Constitutional Court of the Russian Federation dated December 14, 2004 No. 451-O, which stated that taking into account the characteristics of the transport tax, its tax base is determined in accordance with criteria that allow, in particular, to assess the level of impact of the vehicle on the condition of public roads use.