How to determine the vehicle category for tax calculation


UAZ cars.

These include the following models:
1.1. UAZ Patriot 3163.

A car. Available in classic, standard, optimum, comfort, privilege and style trim levels. Wheel formula 4 x 4, five-seater. The lowest price is for the classic, the highest for the style.

The characteristics of the UAZ Patriot 3163 car are presented in this article.

1.2. UAZ Hunter 315195.

A car. Available in classic and trophy configurations. The characteristics of the UAZ Hunter car are given in the article of the same name.

UAZ buses.

This category is represented by the UAZ-2206 model.

All-terrain bus, body - frame, all-metal, carriage type, 4-door (classic shape).

Characteristics of the UAZ-2206 bus:

Number of seats9–10
Length, mm4363
Width, mm1940
Height, mm2064
Wheelbase, mm2300
Ground clearance, mm205
Fording depth, mm500
Total weight, kg2880
Load capacity, kg875 – for a 9 seater bus 865 – for a 10 seater bus
EngineZMZ – 4091, petrol, volume 2.7 liters, power 112 hp. at 4250 rpm

Onboard

This is a UAZ-3303, only with off-road capability. It is used everywhere where a regular car would have difficulty passing. Plus, such a car can withstand heavy loads and is distinguished by its durability. At the same time, its weight does not exceed 3.5 tons, so in order to drive an on-board UAZ, you need a license with category B. Read more about this category in this article.

Utility vehicles UAZ

These include models:

3.1. UAZ – 23632 Pickup.

It is a modification of the UAZ Patriot 3163. This model has a five-seater cabin and a large cargo compartment. Available in standard, comfort, privilege and style trim levels. Off-road vehicle.

Characteristics of the UAZ – 23632 Pickup car.

Number of seats5
Length, mm5125
Width (with mirrors / without mirrors), mm2110 / 1915
Height (standard / with kung / with antenna), mm1915 / 1975 / 2005
Wheelbase, mm3000
Front/rear wheel track, mm1600/1610
Ground clearance (to axle housing), mm210
Maximum incline overcome by a vehicle with full weight, degrees31
Fording depth, mm500
Cargo compartment volume (with lid / with kung), l1181 / 2243
Cargo compartment length, m1375
Load compartment width (between arches / between walls), mm1265 / 1500
Height to the side of the cargo compartment, mm640
Weight in running order, kg2135
Total weight, kg2860
Load capacity, kg725

Engine - ZMZ-40906, gasoline, injection. Volume 2.7 l, maximum power, hp. (kW) - 134.6 (99.0) at 4600 rpm.

Gearbox - 5-speed, transfer case - 2-speed with electric drive. Tires 225/75 R16, 245/70 R16.

3.2. Model UAZ 3909.

Classic body shape (wagon type). The body is divided into 3 compartments: a 2-seater cabin, a passenger compartment - 5 seats and a cargo compartment. Dimensions of the cargo compartment: length – 1300 mm, width – 1818 mm, height – 1315 mm. The rear door is double-leaf.

Characteristics of the UAZ-3909 car.

Wheel formula4x4
Number of seats including driver7
Length, mm4390
Width, mm1940
Height, mm2064
Wheelbase, mm2300
Ground clearance, mm205
Fording depth, mm500
Weight of the equipped vehicle, kg1905
Total weight, kg2830
Maximum carrying capacity (cargo, passengers and driver), kg1000
Weight of cargo transported in the cargo compartment, no more than, kg475
EngineZMZ – 4091, petrol, volume 2.7 liters, power 112 hp. at 4250 rpm
Transmission4-speed gearbox and 2-speed transfer case.

3.3. Model UAZ 3741.

All metal van. An all-metal van (classic design) is divided by a partition into driver and cargo compartments. Available in glazed and closed versions. The glass version has 5 seats (2 seats in the cab and 3 jump seats in the cargo area). The closed version provides 2 seats in the driver's compartment and a cargo compartment without seats (that is, it is a cargo van). Off-road vehicle (4x4).

Characteristics of the UAZ-3741 car:

Number of seats2 or 5
Length, mm4390
Width, mm1940
Height, mm2064
Cargo compartment dimensions, mm2733 x 1818 x 1315
Wheelbase, mm2300
Ground clearance, mm205
Fording depth, mm500
Total weight, kg2730 for closed van 2845 for glass van
Load capacity, kg925
EngineZMZ – 4091, petrol, volume 2.7 liters, power 112 hp.
at 4250 rpm 3. Flatbed trucks.

UAZ cargo flatbed vehicles.

4.1. UAZ Pro models.

A new truck that combines the qualities of a truck with the comfort of a car. Cabin design from UAZ Patriot. Load capacity – 1500 kg. Rear wheel drive (4x2). Equipment - standard and comfort.

Characteristics of three UAZ Profi models.

Model236021236022236021 (GBO)
Passenger capacity, persons323
Curb weight, kg199020652085
Total weight, kg350035003485
Load capacity with passengers, kg150014351400
Overall length, mm59405940
Overall height, mm1900 (cabin), 2520 (awning)
Wheelbase, mm3500
Front wheel track, mm1600
Rear wheel track, mm1600
Platform typeStandardWide
Overall dimensions (external), L x W, mm3200 x 19903200 x 2180
Internal dimensions, LxW, mm3089 x 18703089 x 2060
Platform area, m25.786.40
Capacity in pallets, pcs.45
Platform volume by awning, m39.410.1
Loading height, mm986

Engine: ZMZ – 409051 and ZMZ – 409052, respectively, the type of fuel is gasoline and gasoline / gas (propane-butane). Working volume – 2.7 l.

Maximum power of ZMZ - 409051, kW (hp) - 110 (149.6) at 5,000 rpm.

Maximum power of ZMZ - 409052, kW (hp) - 105.15 (143) at 5,000 rpm.

Fuel supply system - distributed fuel injection by electromagnetic injectors into the intake channels of the cylinder head using electronic control.

4.2. Model UAZ - 3303.

UAZ-3303 is an all-wheel drive cargo flatbed vehicle. All-metal double cabin with two side single-leaf doors and a removable engine hood, metal or wooden platform, with or without an awning. With an extended wheelbase (from 2300 mm to 2550 mm)

Characteristics of the UAZ-3303 car.

Wheel formula4x4
Number of seats2
Length, mm4501
Width, mm1990
Height along the awning, mm2355
Wheelbase, mm2550
Length and width of the onboard platform, mm2680 x 1870
Ground clearance, mm205
Fording depth, mm500
Curb weight, kg1845
Total weight, kg3070
Load capacity, kg1225
EngineZMZ – 4091, petrol, volume 2.7 liters, power 112 hp. at 4250 rpm

4.3. UAZ Farmer model.

UAZ Farmer is an onboard cargo vehicle with a two-row five-seater cabin. A three-seater soft seat equipped with seat belts is located in the second row at the rear wall of the cabin in the direction of travel. The UAZ Farmer car is produced with a metal tilt platform. Equipped with power steering, additional interior heater and heated front seats.

Characteristics of the UAZ Farmer car.

ModificationUAZ - 390945
Wheel formula4 x 4
Number of seats5
Length, mm4847
Width, mm1990
Height, mm2355
Wheelbase, mm2550
Ground clearance, mm205
Fording depth, mm500
Curb weight, kg1995
Total weight, kg3070
Load capacity (5 people and cargo), kg1075
Weight of cargo transported on the loading platform, kg700
EngineZMZ – 4091, petrol, volume 2.7 liters, power 112 hp. at 4250 rpm
Transmission5-speed, manual
Transfer case2-speed with front axle drive disabling
Fuel consumption at 80 km/h, l/100 km (according to factory data)12,4

Determining the vehicle category

Question:

Information on determining the category of a vehicle and the correct application of the transport tax rate

Answer:

The Department of the Federal Tax Service for the Komi Republic reports the following on the issue of determining the category of a vehicle and the correct application of the transport tax rate.

According to Article 358 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the objects of transport tax are, in particular, cars, scooters, buses and other self-propelled machines and mechanisms on pneumatic and tracked tracks, registered in the prescribed manner in accordance with the legislation of the Russian Federation.

Article 362 of the Code establishes that the amount of transport tax payable by taxpayers who are individuals is calculated by tax authorities on the basis of information submitted to the tax authorities by bodies carrying out state registration of vehicles on the territory of the Russian Federation.

The state registration authorities for land vehicles in accordance with the Decree of the Government of the Russian Federation of August 12, 1994 N 938 “On the state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation” on the territory of Russia are:

— divisions of the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation in relation to motor vehicles with a maximum design speed of more than 50 km/h, and trailers for them, intended for driving on public roads;

- bodies of state supervision over the technical condition of self-propelled machines and other types of equipment in the Russian Federation in relation to tractors, self-propelled road-building machines and other machines and trailers for them, including motor vehicles with a maximum design speed of 50 km/h or less, as well as not intended for driving on public roads.

According to paragraph 1 of Article 359 of the Code, the tax base for vehicles with engines is defined as the vehicle engine power in horsepower.

By virtue of Article 361 of the Code, tax rates are established by the laws of the constituent entities of the Russian Federation depending on the engine power or gross capacity of vehicles, the category of vehicles per horsepower of the vehicle engine.

Transport tax rates are established by the laws of the constituent entities of the Russian Federation depending on the category and engine power of the vehicle (Article 361 of the Code).

Law of the Komi Republic of January 26, 2002 No. 110-RZ “On transport tax” on passenger cars with engine power up to 85 hp. Inclusive, a tax rate of 5 rubles has been established for trucks with an engine power of up to 100 hp. The tax rate inclusive is 20 rubles.

In accordance with the order of the Ministry of Taxes of Russia dated 04/09/2003 No. BG-3-21/177 “On approval of methodological recommendations for the application of Chapter 28 “Transport Tax” of Part Two of the Tax Code for the purposes of calculating transport tax when determining the type of vehicles and classifying them as categories trucks or passenger cars must be guided by: All-Russian classifier of fixed assets OK 013-94 (OKOF), approved by Decree of the State Standard of Russia dated December 26, 1994 No. 359, the classification established by the Convention on Road Traffic, concluded in Vienna on November 8, 1968 and ratified by the Decree of the Presidium of the Supreme Council USSR dated April 29, 1974 N 5938-VIII, as well as the industry standard of the automotive industry OH 025 270-66.

As follows from paragraph 5 of Appendix No. 6 to the above-mentioned Convention, specialized and special trucks, including off-road vehicles, the permissible maximum weight of which does not exceed 3500 kg and the number of seats, in addition to the driver’s seat, does not exceed eight, are classified as category "B".

In addition, the category of a vehicle can be determined by its identification number (VIN), the first part of which consists of three letters (or letters and numbers) indicating the geographical area, country code and vehicle manufacturer code, and the second part is the descriptive part of the identification number and consists of six characters designating the vehicle according to the design documentation.

According to the industry standard of the automotive industry OH 025 270-66, which regulates the classification and designation system of a motor vehicle, the rolling stock was assigned designations in accordance with factory registers, including both the letter designations of the manufacturer and the serial number of the rolling stock model.

Thus, in accordance with the industry norm, the second digit of the VIN indicates the type of motor vehicle (vehicle): a passenger car is indicated by the number 1, a bus - 2, a truck or pickup truck - 3, a truck tractor - 4, a dump truck - 5, a tank - 6, a van - 7, reserve - 8, special automatic telephone exchange - 9.

Thus, vehicles and their modifications with digital designations 3151, 3153, 3159, 3160, 3162 belong to passenger cars and are certified under category M1 (“B”) - “Vehicles whose permissible maximum weight does not exceed 3.5 tons and the number of seats seats of which, in addition to the driver's seat, does not exceed 8", vehicles with digital designations 3303, 2360, 2363 belong to trucks and are certified according to category N1 ("B"), vehicles with digital designations 2206, 3262 refer to buses and are certified according to category M2 (“D”) - “Mechanical vehicles for the carriage of passengers, having more than 8 seats (except for the driver’s seat) and the maximum weight of which does not exceed 5 tons.”

Also, in accordance with the information provided by Ulyanovsk Automobile Plant OJSC, we inform you that according to the service of the chief designer of UAZ OJSC, car models, their modifications, versions and configurations, the designation of which begins:

— C 3151, 3153, 3159, 3160, 3162 should be classified as passenger cars, because certified according to category M1.

— C 3741, 3909, 3303, 2360, 2363 should be classified as trucks, because certified according to category N1.

— From 2206, 3962 should be classified as buses, because certified according to category M2.

In accordance with the Decree of the Government of the Russian Federation dated 05.18.1993 N 477, the order of the Ministry of Internal Affairs of Russia N 496, the Ministry of Industry and Energy of Russia N 192, the Ministry of Economic Development of Russia N 134 dated 06.23.2005, the Regulations on vehicle passports and vehicle chassis passports (hereinafter referred to as the Regulations on PTS) were approved. which reflects a vehicle classification similar to that given in the Convention on Road Traffic.

According to paragraph 27 of the Regulations on PTS, in line “3 Name (vehicle type)” of the vehicle passport, the characteristics of the vehicle are indicated, determined by its design features, purpose and given in the Vehicle Type Approval or in another document confirming the design’s compliance with established safety requirements. For example: “Car”, “Bus”, “Cargo - dump truck, - van, - cement tanker, - crane”, etc.

Thus, the UAZ-33039 vehicle belongs to trucks of category N1 (“B”) “Mechanical vehicles for the transportation of goods, the maximum weight of which does not exceed 3.5 tons.”

This is also confirmed by the Vehicle Type Approval issued by the Interindustry Fund "SATR Motor Transport Certification" No. ROSS RU.MT02.E02846, by which UAZ-33039 models are certified in category N1 - mechanical vehicles for the transportation of goods, the maximum weight of which is not more than 3.5 tons", i.e. refer to trucks.

In this case, the amount of transport tax should be calculated based on the rate for freight vehicles established by the law of the Komi Republic of November 26, 2002 N 110-RZ “On transport tax” in the amount of 20 rubles per horsepower.

Consequently, we consider it legitimate for the tax authority to calculate transport tax on the UAZ-33039 car at the rate applicable for trucks.

To resolve controversial issues regarding vehicle identification and to obtain a competent opinion, taxpayers are recommended to contact Komi Certification Center LLC (Syktyvkar, Oktyabrsky Ave., 27, GSP-2, 167982, tel. 44-07-87), at an organization authorized to determine the type of vehicle and other technical characteristics of transport.

Taxation Department for Individuals

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