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Announcement of handling of addition of car pertaining to car purchase tax

The last update date:
 After October 1, 2019, car purchase tax is abolished, and "environmental performance percent" is introduced into automobile tax and light vehicle tax. Light vehicle tax environmental performance percent is municipalities tax, but the prefecture performs desk work such as the levy collection, return, reduction of taxes. (report is the same as car purchase tax before the abolition.)
For more details, please refer to news. → Tax of automobile tax changes from October 1, 2019
※When is taxed after October 1, 2019, about "the handling of addition of car pertaining to car purchase tax,"
 Car purchase tax to "automobile tax environmental performance percent, light vehicle tax environmental performance percent" automobile tax to "automobile tax classification percent" light vehicle tax "light vehicle tax classification percent"
 Please read in this.
 

The handling of addition of car pertaining to car purchase tax

 "(the Ministry of Home Affairs tax practice chief of the bureau notification dated June 3, 1968) was shown about operation of car purchase tax" about the handling of addition of car pertaining to car purchase tax, but in late years the handling that is different for each car store because belonging of car diversifies is founded.

 Therefore, we decided to show "about the handling of addition pertaining to car purchase tax" according to the attachment again so that unification of the handling in line with the current situation was planned in Saga.

 Therefore, car purchase tax pertaining to sales contract after April 1, 2010 would appreciate your calculating by this handling.

 

About car purchase tax

Car purchase tax buys car and is tax imposed on person who got.

※We multiply 1% - 3% (when to commercial vehicle, light car 0.5% - 2%) of tax rates by depending on achievement of fuel economy performance standard degrees and, after October 1, 2019, calculate.

 For more details, please refer to this. → Automobile tax environmental performance percent

 

Person who puts

 Acquisitor (when sellers still have proprietary rights of car in cases that we valued by loan, buyer is considered to be acquisitor.) of car (except two-wheeled vehicle) registered in the prefecture

Sum to pay

Light car

2% of acquisition price

Car except light car

Private use

3% of acquisition price

It is for business

2% of acquisition price

・Acquisition price is total of vehicle body price and addition (note) price for amount to pay for value when we acquired car. Even if it is addition which is not attached in the case of registration or delivery, thing that it is clear to acquire in contract, order form includes in acquisition cost.

・Normal acquisition cost becomes acquisition cost if we acquire at price that is lower than normal transaction price including case that we bought car for from case and relative who got car free of charge cheaply.

・When we become a target of the green taxation system of car, there are special measures such as tax rate reduction.

(note) addition: Parts, device which are attached by option (except the deployment article)

 

Illustration of "thing corresponding to addition" of car purchase tax

・Car navigation (we include porter bulldog), audio system (CD, MD component stereo, radio) 

・Speaker (we include woofer tweeters), TV antenna, installation attachment 

・Connection cord sensors, corner pole aluminum wheel Aero parts 

・Visor interior panel, fender, number plate frame, ETC vehicle installation device 

・Lamps such as cameras, fog light, xenon lamp 

・We add the pearl painting, polymer coating processing to other cars and are united


Illustration of "thing which does not correspond to addition" of car purchase tax

・Seat cover body cover glass water-repellent processing, ETC setup expense

・Mat, car seat tire chain carrier spare tire

・Empty lamp, taximeter of commercial vehicle, partition version, company name board (crime prevention light)

 

●Tax exemption limit (the acquisition not to cost tax)

 When acquisition price is 500,000 yen or less, it does not cost tax.

 

●Report and the tax payment

 When you do new registration of car, move registration at transportation branch office, you report to Saga Prefectural Taxation Office automobile tax section, and please put.

 

Attached file

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Saga prefectural government office (corporation number 1000020410004) 〒 840-8570  1-1-59, Jonai, Saga-shi   Tel: 0952-24-2111 (main)     
Copyright© 2016 Saga Prefecture.All Rights Reserved.

Saga prefectural government office (corporation number 1000020410004)

〒840-8570
1-1-59, Jonai, Saga-shi
Tel: 0952-24-2111 (main)
Copyright© 2016 Saga Prefecture.All Rights Reserved.