Classification of loaders LOADER is a special vehicle
The table below shows all possible codes for types of vehicles in 2022, which, depending on the situation, must be reflected in the transport tax return for 2022.
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 you are planning to export a forklift or need new customers in the domestic market, we will help you with this task. In addition, we are looking for clients in various countries around the world.
In 2022, a new table of codes is taken into account, where the forklift is classified as other vehicles and is assigned code 59000.
When an organization purchases a car, the accountant is faced with the difficult task of choosing a depreciation group number.
We will look at the procedure for filling out a transport tax return in 2019 using a specific example. Alpha LLC is registered in St. Petersburg, is engaged in the wholesale trade of flour and pasta, and owns one Scania R420 truck - it has been owned for 6 years.
When filling out a transport tax return, 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 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”. And each subsection, in turn, is divided into groups (passenger, cargo, fire, etc.).
From this column, in most cases, you can determine what type of car this vehicle is: passenger car, truck, bus.
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).
In some situations, it can be difficult to correctly determine the vehicle code using the classifier. For example, passenger cars are shown under group codes 51000.
The vehicle type code consists of 5 digits; for each group of vehicles (sea vessels, aircraft, cars, etc.) the law establishes a separate code.
Of course, we cannot change the legislation. But shedding light on the “mystery” of the excavator is quite possible. Listen and remember.
Types of forklifts
A forklift is a lifting and transport machine used to pick up, lift, move and stack various loads.
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.
Types of forklifts
Machines are classified:
✔ according to the type of cargo being processed - into buckets, intended for operations with bulk materials, and forklifts, 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.
Forklifts
This type of machine is used for working with piece cargo. The main working tool is a fork - two massive strips curved at an angle of 90°. Raising and lowering the forks with a load is carried out by a vertical hydraulic telescopic lift.
The forks and lift can be located at the front of the machine (for front loaders) or to the side (for side loaders). A diesel, gasoline or gas internal combustion engine is used as a drive in forklifts.
The wheeled chassis is implemented on pneumatic or solid (solid rubber is applied to the upper surface of the rim) tires.
Forklift Specifications
The main technical parameters of forklifts include:
✔ load capacity on forks – ranges from 1 to 10 tons or more;
✔ load lifting height – from 1.8 to 5.5 m;
✔ engine power – from 20 to 100 or more hp;
✔ the tilt angle of the forklift is from 3° forward to 12° backward.
Replacement equipment for forklifts
Thanks to the wide range of replacement equipment produced, the functionality of the forklift can be significantly expanded. For scooping light bulk cargo, buckets are used - regular and double-jawed.
By equipping a forklift with a jib boom, you can lift loads that are difficult to grasp with forks. Installing a pincer grip greatly simplifies working with forests and lumber.
Single or multi-pin gripper significantly improves the convenience of working with ring-shaped loads. When performing the operation, the pin(s) are inserted into the ring. Various specialized grippers allow you to grip, transport, store and tilt paper rolls, materials and equipment in the form of drums, barrels, etc.
Loaders for bulk cargo
Single- and multi-bucket loaders are used to work with bulk materials.
Single bucket loaders
The working part of these machines is a bucket mounted at the end of the boom. Single-bucket loaders are used for loading bulk and lump materials – soil, sand, gravel, garbage, coal, etc. – onto various vehicles.
Scooping is done by setting the bucket to the lower position and moving the machine towards the heap or stack. Unloading - by lifting and turning the bucket over vehicles.
Loaders with one bucket are classified:
✔ according to the load capacity and volume of the bucket - light (g/c 0.5...2 t), medium (2...4 t), heavy (4...10 t) and heavy (more than 10 t).
✔ in the direction of unloading - for machines with rear, front and side unloading.
Instead of a bucket, replaceable equipment can be installed, produced in a wide range. As a result of modification of the working body, the forklift acquires the ability to perform many other works - installation of equipment, territory planning, snow removal, trench digging, etc.
Loaders with a single bucket are classified as cyclic machines because filling the bucket, moving the machine, and unloading are performed separately.
Multi-bucket loaders
Loaders of this type are continuous operating machines. They are equipped with a bucket elevator, a mechanism that moves bulk cargo using multiple buckets attached to a moving chain or belt. Passing the lower position, the buckets grab the load, getting into the upper position, they unload it onto a vehicle or conveyor belt.
The bucket elevator is mounted in front of the chassis. Multi-bucket forklifts are most often used to reload bulk cargo from stacks (heaps) into vehicles or onto conveyors.
They are also used for stacking bulk material from piles filled by dump trucks, for unloading railway platforms, loading asphalt concrete mixers with sand and crushed stone, removing snow from piles into dump trucks, etc.
: Interesting and unusual types of forklifts
Source: https://www.stroypraym.ru/knigi/stroitelnaya-tehnika/1814-vidy-pogruzchikov.html
Where exactly should the code be indicated in the declaration?
If category “B”, the accountant believes that it is a passenger car, category “C” is a truck, and “D” is a bus.
Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/ (as amended on November 26, 2018) “On approval of the form and format for submitting a tax return for transport tax in electronic form and the procedure for filling it out” (Registered with the Ministry of Justice of Russia on December 26, 2016 ...
The table below shows all possible codes for types of vehicles in 2022, which, depending on the situation, must be reflected in the transport tax return for 2022.
At the same time, organizations are required to pay tax to the budget in full (advance payments have been abolished since 2022) by February 5 of the year following the reporting year.
Apparently, as of 2022, 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. In our opinion, code 590 16 is most suitable for forklifts.
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.
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.
If the data from the registration certificate is not entirely sufficient to accurately determine the type of vehicle (for example: truck/tractor/truck crane), you should consult with the appropriate mechanical specialists. Their consultations will help highlight the technical features of the vehicle and clarify unclear points.
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 2022, which, depending on the situation, must be reflected in the transport tax return for 2022.
| 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 |
Please note: this is a completely new list of codes that is effective as of the 2022 report.
In practice, most often an accountant needs a vehicle type code for a passenger car. 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, from 2022 all general purpose trucks have the vehicle type code 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. In our opinion, code 590 16 is most suitable for forklifts.
Pneumatic and crawler drive
Precisely because there are discrepancies that have not yet been officially explained, in the vehicle type code classifier you need to select code 59000 (“Other vehicles”) in order to correctly calculate the tax rate. Loaders are also tracked, and therefore their code is different. They belong to the section where other vehicles are listed - self-propelled, as well as mechanisms and machines on tracked and pneumatic tracks.
In order to determine the category of equipment, it is necessary to be guided by information from its passport (PTS).
When all the questions are clarified and the design features are clarified, you need to select in Appendix No. 5 the code for the type of vehicle that corresponds to it.
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| Tatiana L. |
| Tell me, is a forklift a vehicle? The question just arose, what kind of lease agreement should be drawn up - to lease a vehicle or not? |
| I want to draw the moderator's attention to this message because: Notification is being sent... |
| Everything is possible! The impossible simply takes longer. Dan Brown |
| Jessica [email hidden] You have to work not 12 hours, but with your head. Steve Jobs Wrote 3496 messages Write a private message Reputation: 293 | #2[432484] October 21, 2013, 11:33 |
, intended for lifting, moving, unloading, loading, storing (stacking) various loads, using forks or other working devices (attachments). I want to draw the moderator's attention to this message because:
Notification is being sent...
Don't be afraid of enemies - in the worst case they can kill you. Don't be afraid of your friends - in the worst case, they will betray you. Fear the INDIFFERENT - it is their fault that murders and betrayals are committed.Bruno Jasensky For evil to prevail, it is enough that good people do nothing. E. Berg Do not accept benefits that you can do without. I. Kant Women are mistaken when they think that all men are the same, and men are mistaken when they think that all women are different. Gioachino Rossini| Tatiana L. [email hidden] Republic of Belarus, Minsk Wrote 1112 messages Write a private message Reputation: | #3[432485] October 21, 2013, 11:35 |
Jessica wrote:
From Wikipedia: A counter-balanced forklift truck is a type of special warehouse floor
transport
designed for lifting, moving, unloading, loading, storing (stacking) various cargoes, using forks or other working devices (attachments). ).
But I looked at the traffic rules, and somehow it doesn’t quite add up. The chief accountant claims that this is not a vehicle, because it does not have a state number.
I want to draw the moderator's attention to this message because:Notification is being sent...
Everything is possible! The impossible simply takes longer. Dan Brown| Jessica [email hidden] You have to work not 12 hours, but with your head. Steve Jobs Wrote 3496 messages Write a private message Reputation: 293 | #4[432487] October 21, 2013, 11:38 |
Quote:
The chief accountant claims that this is not a vehicle, because it does not have a state number.
Consult the Ministry of Transport. Here: https://buhgalter.by/topic/21649/6/
I want to draw the moderator's attention to this message because:Notification is being sent...
Don't be afraid of enemies - in the worst case they can kill you. Don't be afraid of your friends - in the worst case, they will betray you. Fear the INDIFFERENT - it is their fault that murders and betrayals are committed.Bruno Jasensky For evil to prevail, it is enough that good people do nothing. E. Berg Do not accept benefits that you can do without. I. Kant Women are mistaken when they think that all men are the same, and men are mistaken when they think that all women are different. Gioachino Rossini| scotch [email protected] Belarus, Minsk Wrote 9027 messages Write a private message Reputation: 664 | #5[432488] October 21, 2013, 11:41 |
Notification is being sent...
Let's hit the Russians with yozyg on the lawlessness of spelling! It’s scary when you realize that every person has their own safe, and you can open it...| scotch [email protected] Belarus, Minsk Wrote 9027 messages Write a private message Reputation: 664 | #6[432491] October 21, 2013, 11:48 |
Notification is being sent...
Let's hit the Russians with yozyg on the lawlessness of spelling! It’s scary when you realize that every person has their own safe, and you can open it...| agdam-18 [email protected] Belarus Gomel Wrote 373 messages Write a private message Reputation: | #7[432505] October 21, 2013, 13:26 |
Notification is being sent...
| Jessica [email hidden] You have to work not 12 hours, but with your head. Steve Jobs Wrote 3496 messages Write a private message Reputation: 293 | #8[432508] October 21, 2013, 13:40 |
Quote:
is subject to registration or not.
The question was not about vehicle registration, but this:
I want to draw the moderator's attention to this message because:Quote:
What kind of lease agreement should I draw up - lease of a vehicle or not?
Notification is being sent...
Don't be afraid of enemies - in the worst case they can kill you. Don't be afraid of your friends - in the worst case, they will betray you. Fear the INDIFFERENT - it is their fault that murders and betrayals are committed.Bruno Jasensky For evil to prevail, it is enough that good people do nothing. E. Berg Do not accept benefits that you can do without. I. Kant Women are mistaken when they think that all men are the same, and men are mistaken when they think that all women are different. Gioachino Rossini| Sergey [email protected] Belarus Wrote 16963 messages Write a private message Reputation: 1819 | #9[432542] October 21, 2013, 16:07 |
Quote:
2.69.
vehicle - a device intended for movement on the road
and for transporting passengers, cargo or equipment installed on it; Decree of the President of the Republic of Belarus of November 28, 2005 No. 551 “On measures to improve road safety”
See the loader's manual to see what it's designed for. I think it is not intended for road use and is not a vehicle.
I want to draw the moderator's attention to this message because:Notification is being sent...
Pereat mundus et fiat justitia.| Tatiana L. [email hidden] Republic of Belarus, Minsk Wrote 1112 messages Write a private message Reputation: | #10[432560] October 21, 2013, 5:02 pm |
Sergey wrote:
Quote:
2.69.
vehicle - a device intended for movement on the road
and for transporting passengers, cargo or equipment installed on it; Decree of the President of the Republic of Belarus of November 28, 2005 No. 551 “On measures to improve road safety”
See the loader's manual to see what it's designed for. I think it is not intended for road use and is not a vehicle. Thanks, you're right!
I want to draw the moderator's attention to this message because:Notification is being sent...
Everything is possible! The impossible simply takes longer. Dan Brown« First ← Prev.1 Next → Last (3) »
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What is meant by vehicle
The form of the document, the format in electronic form and the procedure for filling out are approved by Order of the Federal Tax Service of Russia dated December 5, 2016 N. Legal entities that pay transport tax must submit reports in the form of declarations before February 1 of the year following the reporting year.
The use of electric, gasoline, and diesel forklifts in the business activities of a trading organization is commonplace. Is it necessary to pay transport tax in relation to these vehicles?
Ambiguity of wording is a common problem in our legislation. And everything would be fine if we weren’t talking about such an important matter as paying taxes. If you read one article of the Tax Code of the Russian Federation incorrectly, you will be told about tax evasion before you can blink an eye. Or, for example, transport tax.
This includes loaders, excavators, concrete equipment, dump trucks and additional equipment such as hydraulic hammers. Construction equipment also includes manipulator cranes, which have recently been actively used on single-story construction sites.
