Belarusians must pay the transport tax by November 15.
The nuances of its payment were explained by the Ministry of Taxes and Duties.
Who does not need to pay transport tax
According to the Tax Code, transport tax is levied on vehicles registered to organizations with the State Traffic Inspectorate.
In particular, vehicles of categories M1 and M1G, driven only by an electric motor, are not subject to transport tax until December 31 of the following year.
The classification of vehicles by category is given in paragraph 1 of Appendix 1 to the technical regulations of the Customs Union “On the safety of wheeled vehicles”.
According to the explanation of the State Customs Committee, vehicles intended primarily for the transportation of people, equipped with both an internal combustion engine and an electric motor, in which the internal combustion engine is used only to recharge the battery with the possibility of connecting to an external power source (plug-in hybrid), driven only by an electric motor, are classified in subheading 8703 80 000 of the unified HS of the EAEU.
This subheading includes code 8703 80 000 2 (passenger cars of category M1 or M1G).
Taking into account the above, vehicles of categories M1 and M1G, equipped with both an internal combustion engine and an electric motor, in which the internal combustion engine is used only to recharge the battery, are not subject to transport tax.
According to Decree No. 92 of 12.03.2020 on stimulating the use of electric vehicles, until December 31 of the following year, legal entities can apply an investment deduction from the initial cost of an electric vehicle, including passenger cars (including those purchased on lease), and the cost of investments in its reconstruction within 100% of the initial cost of the electric vehicle/cost of investments in reconstruction.
In accordance with paragraph 4 of the above-mentioned decree, electric vehicles are vehicles of categories M, MG, N and NG, driven only by an electric motor.
Consequently, organizations have the right to apply the investment deduction under Decree No. 92 in relation to vehicles of categories M, MG, N and NG, equipped with both an internal combustion engine and an electric motor, in which the internal combustion engine is used only to recharge the battery.
