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.
Electric forklift vehicle type code
Resolution No. 938).
Please note: legal entities and individual entrepreneurs who trade in vehicles in the manner prescribed by the legislation of the Russian Federation do not register vehicles intended for sale .
Registration of self-propelled vehicles with the state technical supervision authority is carried out on the basis of passports of self-propelled vehicles, as well as concluded agreements or other documents certifying ownership of the equipment and confirming the possibility of allowing them to operate on the territory of the Russian Federation (excerpt from clause 4 of Resolution No. 938).
Passports of self-propelled vehicles produced on the territory of the Russian Federation are issued by manufacturers (clause 2 of the Decree of the Government of the Russian Federation No. 460 of May 15, 1995)
Passports of self-propelled vehicles imported into the territory of the Russian Federation have been issued by customs authorities since September 1, 2001.
Info
Date posted:12/08/2013
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.
Types of vehicles
Where can I find the code value? In order to correctly determine the vehicle type code, the taxpayer will need:
- 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).
- 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:
- water transport;
- cargo equipment;
- self-propelled vehicles with caterpillar or pneumatic drive, etc.
- cars;
- motor vehicles;
- sea transport;
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 in 2016
→ → Update: December 22, 2020
When preparing a transport declaration, accountants have difficulties with how to determine the vehicle type code in 2016. How to avoid making mistakes when defining code, what you need to follow when defining it, and what will help you with this in addition to the instructions, is discussed in this article.
In order to determine the vehicle type code, you will need a PTS and approved by order of the Federal Tax Service of Russia dated February 20, 2012.
No. ММВ-7-11/99. It is from this that you should select the code corresponding to your vehicle.
If the full characteristics of the vehicle are not clear to you from the passport, you will need the help of the organization’s technicians or mechanics to advise you on unclear points related to the characteristics of the vehicle. Having understood the characteristics of the vehicle and found out its design features, select the corresponding vehicle type code in Appendix No. 5.
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:
- Cars;
- Trucks;
- Motor vehicles;
- Equipment that has a pneumatic or tracked drive;
- Trucks;
- Towed type vessels;
- Water transport;
- 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:
- 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).
Vehicle type code in 2017-2018
This category can be assigned to both passenger and freight vehicles.
4.5 paragraph five of the order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/ [email protected] Lines 023, 025 and 027 for vehicles heavier than 12 tons take the value 0 Lost force, when filling out reports for 2020 this provision is not taken into account Chapter V p.
The codes for the type of vehicles in 2017-2018 are as follows: Code Name of transport 401 00 Air transport 410 00 Aircraft 411 00 Airplanes 411 10 Aircraft intended for the transport of passengers and cargo 411 12 - passenger airplanes 411 13 - cargo airplanes 411 20 Other airplanes 411 21 - firefighting aircraft 411 22 - aircraft used by emergency technical service workers 412 00 Helicopters 412 10 Helicopters used for transporting cargo and passengers 412 12 - passenger helicopters 412 13 - cargo helicopters 412 20 Other helicopters
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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).
Complete list of vehicle type codes
As can be seen from the table, its vehicle type code is 510 00. Other passenger cars are shown with a 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 not 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, it is necessary to 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.
There are no official explanations from officials on this matter yet.
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 code in 2018
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.
Where to get it from
When accountants prepare a transport declaration, they often encounter difficulty in determining the code of the type of vehicle in the reporting year. There is always a fear of making a mistake.
First of all, it helps to set the transport code:
- passport for him;
- Appendix No. 5 to the order of the Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.
Please note: only from the specified Application you must select a code that belongs to any type of owner’s vehicle.
When the accountant has received more complete information about the transport unit on the balance sheet, its features and characteristics have become known, then he must again look at Appendix No. 5 and select the code for the type of this transport.
The table below shows all possible codes for types of vehicles in 2020, which, depending on the situation, must be reflected in the transport tax return for 2020.
Codes of vehicle types for transport tax declaration
Code for tax purposes | T/s category |
Aircraft | |
Aircraft | |
411 12 | passenger airplanes |
411 13 | cargo planes |
411 20 | Other aircraft |
411 21 | firefighting aircraft |
411 22 | emergency service aircraft |
411 24 | other aircraft |
Helicopters | |
412 12 | passenger helicopters |
412 13 | cargo helicopters |
412 20 | Other helicopters |
412 21 | firefighting helicopters |
412 22 | emergency service helicopters |
412 24 | other helicopters |
413 00 | Aircraft without engines |
Air vehicles for which jet engine thrust is determined | |
414 01 | jet powered aircraft |
Other aircraft | |
419 01 | other aircraft with engines |
Water vehicles | |
Sea and inland navigation vessels | |
420 10 | Passenger and cargo sea and river self-propelled vessels (except those included under code 421 00) |
420 12 | passenger sea and river vessels (except those included under code 421 00) |
420 13 | sea and river self-propelled cargo vessels (except those included under code 421 00) |
420 30 | Sports, tourist and pleasure boats |
420 32 | self-propelled sports, tourist and pleasure craft (except those included under codes 422 00, 423 00 - 426 00) |
420 33 | non-propelled sports, tourist and pleasure boats |
421 00 | Motor ships |
422 00 | Yachts |
423 00 | Boats |
424 00 | Jet skis |
425 00 | Motor boats |
426 00 | Sail-motor vessels |
427 00 | Non-self-propelled (towed) vessels |
427 01 | non-propelled passenger and cargo sea and river vessels |
428 00 | Watercraft without engines (except rowing boats) |
429 10 | Other self-propelled water vehicles |
429 11 | fire ships |
429 12 | emergency service vessels |
429 13 | medical service court |
429 14 | other water vehicles |
Other non-propelled water vehicles | |
429 21 | other non-propelled water vehicles for which the gross tonnage is determined |
429 22 | other non-propelled water vehicles |
Ground vehicles | |
510 00 | Passenger cars |
510 03 | medical service cars |
510 04 | other passenger cars (except those included under codes 566 00, 567 00) |
520 01 | Trucks (except those included under code 570 00) |
Tractor, combines and special vehicles | |
530 01 | agricultural tractors |
530 02 | other tractors |
530 03 | self-propelled combines |
530 04 | special vehicles (except those included under code 590 15) |
530 05 | other tractors, combines and special machines |
Buses | |
540 01 | medical service buses |
540 02 | city and intercity buses |
540 03 | other buses |
Motor vehicles | |
561 00 | Motorcycles |
562 00 | Motor scooters |
566 00 | Motor sleigh |
567 00 | Snowmobiles |
570 01 | Other self-propelled vehicles, machines and mechanisms on pneumatic and tracked tracks (except those included under codes 530 01 - 530 05) |
Other vehicles | |
590 10 | Special vehicles |
590 11 | fire trucks |
590 12 | vehicles for cleaning and cleaning cities |
590 13 | emergency service vehicles |
590 14 | medical service vans |
590 15 | special vehicles (milk tankers, livestock tankers, special vehicles for transporting poultry, vehicles for transporting mineral fertilizers, veterinary care, maintenance) |
590 16 | other special vehicles on the chassis of which various equipment, units and installations are installed |
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 codes
Copyright: Lori's photo bank When filling out the transport tax, you must indicate the vehicle type code. 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. 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 what is to be transferred to the state budget. If this detail is incorrectly indicated in the declaration, the tax amount will be calculated incorrectly (overestimated or underestimated). Taxpayers should carefully ensure that the codes they use are up to date as they may change from time to time.
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”.
Vehicle type code for forklift
In addition to lifting and transport operations, which constitute the main part of their activity, loaders are also widely used in various auxiliary operations - handling loads, installing equipment, removing snow, all kinds of construction work, etc.
The machines are classified: ✔ according to the type of cargo being processed - into bucket machines, intended for operations with bulk materials, and fork machines, working with piece cargo; ✔ by drive type – for loaders with internal combustion engines (forklifts) and electric motors (electric forklifts); ✔ according to the type of chassis - tracked and wheeled; ✔ according to the nature of the operations performed - on machines of cyclic (periodic) and continuous operation. This type of machine is used for working with piece cargo.
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 in 2020
If you are going to fill out a transport tax return, you will have to indicate the exact code of your vehicle. 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”.
So, the tax code distinguishes the following transport categories:
- Towed type vessels;
- Equipment that has a pneumatic or tracked drive;
- Water transport;
- Trucks;
- Motor vehicles;
- Cars;
- Trucks;
- Sea transport.
When determining the transport category, you should also pay attention to the information provided in the technical passport.
Contents 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.
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.
Complete list of vehicle type codes
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: self-propelled vehicles with caterpillar or pneumatic drive, etc.
When determining the category, you should be guided by the information from the vehicle passport. When the category of transport is precisely determined, you should proceed to Appendix No. 5 to the “Procedure for filling out the declaration.” 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.
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For example, the section “Aircraft” consists of the following subsections: “Airplanes”, “Helicopters”, “Aircraft for which jet engine thrust is determined”.
Vehicle type code in 2020-2020
The vehicle type code must be indicated when filling out the transport tax return.
Moreover, the more organizations are involved in this campaign, the more questions arise regarding the special assessment procedure.
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You can find out what codes are currently valid in the following article. Contents In order to select the correct vehicle type code, you need to determine its category.
In accordance with tax legislation, there are the following categories of transport:
- Buses;
- Motor vehicles;
- Trucks;
- Water transport;
- Self-propelled vehicles with caterpillar or pneumatic drive;
- Passenger vehicles;
- Other.
- Towed vessels;
- Sea transport;
In order to determine the category of equipment, it is necessary to be guided by information from its passport (PTS). There are five categories of transport in accordance with PTS:
- B - cars with a permissible maximum weight of up to three and a half thousand kilograms, and the number of seats for passengers is no more than eight;
- A – all motor vehicles;