The transport tax has always raised many questions among taxpayers. First of all, the question aroused interest – who should pay this tax. According to Russian law, drivers who have a registered vehicle are required to pay for transport tax. The tax inspectorate receives information about such citizens from the traffic police. According to regional laws, benefits are provided for individuals. In order to see if you are falling under them, you need to carefully study the list of categories of persons that are provided for by local legislation. The transport tax is completely or partially disabled from the first and second groups, veterans of the Great Patriotic War, the heroes of the Soviet Union and the Heroes of Russia are exempted. The transport tax begins to be accrued after the car is registered. In order to stop paying this tax, it is necessary to deregister the car from the register in the traffic police. The tax inspectorate accrues tax based on the data received from the transport police. The receipt that indicates the amount of tax is sent by mail to the car owner. Sometimes tax authorities are mistaken. Therefore, in order not to pay extra money, it is necessary to calculate the amount of tax yourself, based on the power of the car engine and the tax rate on it. Before you go to pay, it is necessary to carefully study the document. The power of the engine of the machine can be found from its technical passport. But it is unlikely that the owner of the car does not know this without technical documentation. However, if this happens to be, then the power indicated in the technical passport in kilowatts must be touched by 1.35962. This bet, which is taken from the regional law on transport tax. There are regions in which tax rate depends not only on the type of car, but also on the year of its release. On a car registered for an incomplete year, the tax is calculated according to the formula TN = MD X NS X (MV: P). MV is the number of months during which the ownership of the vehicle is recorded. This includes the time of buying a car. P – the number of months for which the tax in the tax inspectorate is designed. Sometimes the tax sends the calculation of the transport tax made for six months. In general, the payment of transport tax is made once a year. It is generally accepted that funds from it go to the maintenance of the roadway.