LETTER OF THE FEDERAL TAX RUSSIAN FEDERATION

of November 7, 2013 No. BS-4-11/19977

About vehicle tax

The Federal Tax Service informs also use in work of the Departments of FNS of Russia for subjects of the Russian Federation line item of the Ministry of Finance of the Russian Federation (the letter of 29.10.2013 No. 03-05-04-04/45850) about operations procedure concerning determination of the place of payment of vehicle tax in connection with modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation (The Federal Law of 02.11.2013 No. 306-FZ).

The specified line item should be brought to subordinate tax authorities.

Appendix

Letter of the Ministry of Finance of the Russian Federation

of October 29, 2013 No. 03-05-04-04/45850

In connection with the arriving addresses of taxpayers on the issue of payment of vehicle tax by the Ministry of Finance of the Russian Federation the following is reported.

According to article 357 of the Tax Code of the Russian Federation (further - the Code) taxpayers of vehicle tax persons on whom the vehicles recognized by the taxation object are in accordance with the legislation of the Russian Federation registered are recognized.

The vehicle tax is subject to payment by taxpayers in the budget for the location of vehicles (article 363 of the Code).

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