If you want to buy a car, you should consider all the costs that will follow with this transaction. Costs will be required to pay the disposal fee. In Russia, it began to be charged not so long ago, because of which many problems arise. Therefore, what is the recycling fee for a car and how to pay for it, we will describe later in the article.
general information
The need to pay such a tax appeared on the basis of the Law on Production and Consumption Wastes No. 89- (Clause 1, Article 24-1). The norm was introduced in 2012. What is the recycling fee for a car under this law? This is a one-time payment to the state, which is taken from the buyer of the vehicle. It is required to ensure the environmental safety of the environment, as well as the protection of human life and health.
What is a car recycling fee in the general tax system? This is a payment that goes into recycling a car based on environmental standards. It is paid for when buying a vehicle. Therefore, before the transaction it is important to familiarize yourself with what the recycling fee for the car is and how it should be paid.
Why should I dispose of it?
The disposal procedure is needed to save natural resources due to the recycling of metal. In addition, it helps to improve the environment by updating the fleet and reducing unnecessary emissions.
This procedure must be performed according to legal rules. And the duty of buyers of transport is to pay a fee, but in some cases it is not charged.
Who should pay?
Based on paragraph. 3 Article. 24-1 of the Federal Law No. 89, citizens of the Russian Federation must make a utilization fee in 2 cases:
- During the import of transport from abroad. For example, the purchase of a car in Japan with self-delivery to Russia.
- When buying a vehicle from persons who are exempted by law from paying such a fee or have not paid it.
This payment is charged once for the period of existence of the car. It is introduced by the manufacturer, if it concerns the domestic auto industry, or by the owner.
Exemption
Utilization fee for cars in Russia does not need to be paid in cases established by law:
- If the age of transport is from 30 years. Then it is necessary to observe 2 conditions: non-commercial use and the presence of the original frame, body, engine.
- The presence of transport in the ownership of diplomatic missions and consulates, international institutions, as well as employees of designated organizations and their families.
- When importing transport into Russia as personal property of participants in the program of voluntary resettlement of compatriots from abroad.
In the case of the purchase of vehicles from the persons indicated in the last 2 paragraphs, the fee is paid by the buyer.
Value
The size of the recycling fee for a car is determined by the following formula:
∑ US = BS × K.
Here:
- ∑US - payment amount;
- BS - base rate;
- K is the coefficient for determining the amount according to the List of fees established by Decree of the Government of the Russian Federation No. 1291 dated 12/26/2013.
The base rate is set by transport category:
- Passenger for non-commercial use - 20 thousand rubles.
- Passenger for commercial use, freight, buses - 150 thousand rubles.
Therefore, the cost of the recycling fee for cars in each case is different. The coefficient for determining the amount is determined by the year of manufacture of the machine and its characteristics: dimensions, mass, engine displacement. For example, the coefficient for Russian transport from 3 years old, weighing up to 2.5 tons is 0.88. As a result, the utilization fee when buying a car is 20 thousand rubles 88 kopecks.
With freight transport, the amount increases. Raising the recycling fee for cars is only possible according to the law.
What to consider when buying?
A mark on the payment of the fee is present in the "Special Marks" section of the car passport. The absence of this information is permissible in 2 situations:
- Title for Russian transport was issued earlier than September 1, 2012, or a foreign car was introduced into the country before this date. In this case, there is no obligation to pay the fee.
- Purchase of a foreign car with import into the Russian Federation. Obligations to make the payment fall on the buyer as the person who imports the car.
In the TCP of the machine for which a fee is charged, a mark is put. It indicates the grounds for exemption from payment. If the TCP for Russian transport was issued between September 1, 2012 - December 31, 2013, then another note may be indicated - on the acceptance of obligations for disposal.
But then you need to make sure that for the period of issuing the TCP, the manufacturer was on the list of the register of institutions that accepted recycling obligations. Learn about this through the website of the Ministry of Industry and Trade of the Russian Federation - attention should be paid to the column "Date of deletion from the registry."
If there is no mark on the payment contribution to the TCP without legal grounds, then this confirms one thing - the past owner did not perform this procedure for some reason. Then the cost of the recycling fee for cars in Russia is paid by the buyer. In this case, it is advisable to refuse the purchase or try to reduce the cost - there will be no sanctions for this.
Non-payment
A car cannot be registered without paying this fee. Even if there is a TCP, transport will not be registered in the proper way. Movement on such a vehicle is allowed only for 20 days. This norm is approved by the Rules of the road of the Russian Federation. Then, on the basis of Art. 12.1 Administrative Code, a fine will be issued in the range of 500-800 rubles. And with repeated violation, the driver is deprived of his rights for up to 3 months.
Return
Situations when payment is made by mistake are rare. Then you must contact the institution that accepted the fee:
- Customs authority - for transport imported into Russia.
- Tax Service - for cars manufactured in the Russian Federation.
If the recycling fee for a car or truck was paid incorrectly, you must make a statement requesting a return of the surplus. The form is provided at the customs or tax office. In addition to the application, you must provide copies of the following documents:
- passports of the owner of the car;
- Title
- confirmation of payment of the fee;
- document about erroneous payment taking.
The application for reimbursement is considered within 30 days. The appeal is possible within 3 years from the date of payment. Funds are not indexed and reimbursed without commission. Money is transferred to a bank account opened with the applicant.
Currency and order
The utilization fee for trucks or cars is paid in Russian rubles in separate payment documents according to budget classification codes. The funds go to the account of the Federal Treasury.
Information on the account number for payment can be obtained on the website of the FCS. Typically, payers provide this information to employees of the organization. When filling out the settlement documentation, you need to pay attention to filling the following fields:
- (104) - indicator of the budget classification code;
- (107) - code of the customs authority.
This fee is not credited to other payments. To confirm the correctness of the calculation of the amount, the payer contacts the customs authority, where the declaration of transport is carried out on the basis of its entry into the Russian Federation. The following documents will be required:
- Settlement completed by the payer.
- Copy of car approval, safety certificate.
- Payment confirmation of the payment of the fee.
Import of a foreign car
If the car is purchased in another country, but imported into Russia, the fee is charged by the Federal Customs Service. The process of registration and payment should be carried out within the legal time frame. To fulfill it, the payer must come to the customs authority at the place of residence. The following documents will be required:
- Calculation of the fee.
- Title to the car.
- Copies of documentation on compliance of the vehicle with the information entered into the calculation.
- Sales contract.
- Payment documents.
- Copies of the power of attorney.
After checking the accuracy of the calculation and receipt of funds, a mark will be put in the appropriate section. All necessary information about the procedure is on the FCS website.
Payment
You can make a payment at any bank in Russian rubles. Funds are transferred to the account of the Federal Treasury. Although the calculation of the amount is carried out by the payer, all information must still be confirmed by the customs authority. He puts a mark on the results of the check. After payment, the customs will check the receipt of money, information and provide a receipt order.
Registration of a car
When the payment of the utilization fee is made, you can register the purchased car in the traffic police. As stated in Art. 12.2 of the Code of Administrative Offenses, traveling by car without registration numbers leads to a fine of 5 thousand rubles. But this is not the most serious restriction, since the article also assumes the deprivation of the right to control within 1-3 months.
You can register a car at the place of registration, as well as in another region. To register, you need to prepare the following documents:
- car passport;
- proof of ownership;
- driver's passport;
- CTP policy;
- application written on a special form;
- if the car is used, from another country, transit numbers are required.
Before applying to the traffic police, you need to pay a state fee. Many departments include terminals for such operations. Registration costs 1,500 rubles. Still have to pay for a certificate of state registration - 300 rubles.
After that, you can contact the traffic police. You can register online through the official website. The registration procedure takes about 1 hour. Reduce its duration will allow online application or phone call. After checking the statement and documents by the traffic police, the owner of the car is sent to the observation deck to verify the numbers on the engine and chassis with the information indicated in the TCP. If it is not possible to deliver a car, then an inspection certificate is required. Only this paper is valid for 20 days.
If the data from the machine does not coincide with what is indicated in the TCP, or the number is not read, then a forensic expert examination may be appointed by the inspector. If the decision is positive, an inspection certificate is issued. Registration is considered completed if a certificate of state registration, 2 registration numbers, documents submitted to the traffic police are received.
It is necessary to check that the passport contains information about the owner. Registration can be done not only by the owner, but also by his representative. This will require the issuance of a general power of attorney, which is certified by a notary. Then the trustee will do everything on his own.
Thus, the payment of a recycling fee for a car allows you to register it, and then use it. Passing the entire procedure provides a legal ride on personal vehicles.