LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of October 26, 2012 No. BS-4-11/18200

About consideration of the address

The Federal Tax Service, having considered the address concerning filling of the tax declaration on vehicle tax, reports the following.

According to article 356 of the Tax Code of the Russian Federation (further - the Code) in case of establishment of vehicle tax tax benefits and the bases of their use by the taxpayer can be provided by the laws of subjects of the Russian Federation. Privileges on taxes and fees the benefits provided to separate categories of taxpayers in comparison with others, including opportunity not to pay tax or collection or to pay them in smaller size (article 56 of the Code) are recognized.

The laws of subjects of the Russian Federation belong to the legislation on taxes according to Item 6 of article 1 of the Code. By the general rule acts of the legislation on taxes become effective not earlier than after one month from the date of their official publication and not earlier than the 1st of the next tax period on the corresponding tax, except as specified, specified in Items 3 and 4 of article 5 of the Code when they can become effective from the date of their official publication if directly provide it.

In the address the subject of the Russian Federation in which tax benefits on vehicle tax are established by the law of the subject of the Russian Federation from the date of its official publication, but not from the 1st of tax period is not specified.

At the same time it should be noted that by the general rule the taxpayer independently estimates the tax amount which is subject to payment for tax period proceeding from tax base, the tax rate and tax benefits (Item 1 of article 52 of the Code).

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