A system and method for transformation of motor transportation vehicle for ground and air transport, motor transportation vehicle are disclosed. The motor transportation vehicle consists of the body with the cabin, the front and rear axles, an actuation system, wings, covers, and tail including the support and the tail surfaces, and for transformation of the motor transportation vehicle for air transport to the motor transportation vehicle for ground transport the following transformation steps are preformed: minimization of the wings footprint area by turning the wings around their horizontal axes, which axes run through the halves or near the halves of the wing widths; opening two body covers; turning the folded wings into the vertical position; turning the folded wings from the vertical position towards rear position around the horizontal axis perpendicular to the length of the motor transportation vehicle, followed by closing the body covers tilting the support cover/covers out; retracting the support/supports of the tail surfaces under the opened support covers; closing the support cover/covers.