Tax minimization is not a violation if carried out legally. To do this, it is necessary to study in detail the regulatory and legal acts, regulations and codes. Car owners can find several formal loopholes on how to avoid paying transport tax.

The regional tax on movable property is regulated by the provisions of Article 28 of the Tax Code of the Russian Federation. The person or organization in whose name the equipment is registered is required to transfer tax to the budget. It does not matter how the vehicle is used and the degree of serviceability. When registering a car with the State Traffic Safety Inspectorate, the owner’s data is automatically sent to the fiscal authorities, who carry out calculations using the formula:

Transport tax= Rate x Base x (months of ownership / 12) x Adjustment factor

Every Russian region independently sets tariffs and benefits, so for the same car model in different municipalities the fee amount will vary. This gives the population the first opportunity to reduce or not pay transport tax legally.

The tax base to which the rate is applied is engine power, measured in horsepower; the exact value for a particular vehicle is indicated in the registration document.

If the car is delivered or deregistered in the middle of the year, then transport payment will be calculated in proportion to the holding time. For example, registration with the State Traffic Safety Inspectorate was carried out on March 18, 2018, then for tax purposes the number of full months of ownership is 9.

For passenger cars worth over 3 million rubles. an increase in the amount of the transport fee is provided depending on the price and time of issue. So, for a car manufactured no more than 20 years ago, purchased for 16 million rubles, the tax will increase 3 times. In addition, the calculation takes into account the benefits provided by law for various categories movable property or individuals.

Legal organizations independently determine the amount of transport tax, submit and pay advance fees.

For individuals, the calculations are carried out by the Federal Tax Service and a notification is sent indicating:

• the amount and procedure for determining the fee for the current period;
• recalculation for past years (no more than 3);
• payment details (in the form of a receipt).

If a citizen does not agree with the Federal Tax Service data on transport tax, he has the right to send an objection justifying his own indicators. Copies of supporting documents are attached to the application form. You can check how correctly the inspectorate calculated the transport tax using a calculator on specialized Internet resources.

The Federal Tax Service is obliged to follow the procedure for issuing payment notices:

• send the document by registered mail or via Personal Area on the Federal Tax Service website no later than a month before the transfer deadline;
• accurately determine the amount;
• the form of the form must be approved by order.

Since 2017, in case of violations committed by the Federal Tax Service when issuing and sending out notifications, responsibility has been shifted to the owners. Now the assumption that in these cases the transport tax can not be paid is erroneous. It is necessary to inform the inspection that the receipt has not been received or contains inaccuracies, and also transfer the fee to the budget. The amount can be found out through online services using your personal TIN.

A reduction in the rate or a complete exemption from the obligation to remit the fee is provided for in federal legislation for the following categories of citizens:

1. Veterans of the Second World War, battles in Chechnya and Afghanistan.
2. Persons who have been awarded the title of Hero of Russia, the USSR or Socialist Labor.
3. Awarded the Order of Glory and Labor Glory.
4. Liquidators at nuclear power plants.
5. Disabled people of groups 1 and 2.
6. Parents with many children.
7. Father or mother of a child with disabilities.
8. Military personnel.

At the regional level, this list is subject to adjustment towards reduction or expansion; differentiated rates, other conditions are introduced for the possibility of reducing transport tax. The concept of " the large family» – there may be 3, 4 or more minors.

The following are not subject to transport tax for individuals:

• passenger cars with design modifications that can be used by citizens with disabilities;
• cars with an engine power of up to 100 hp. s., issued by authorities social protection population;
• equipment used in agricultural activities and road repairs;
• stolen vehicles, if law enforcement agencies have issued a certificate to this effect;
• rowing and motor boats up to 5 liters. With.;
• fishing vessels;
• vehicles weighing more than 12 tons, listed in a special register, subject to the payment of separate contributions covering the amount of transport tax. The norm is valid until 2019;
• any equipment that is not registered with the Russian inspection. This includes cars with foreign license plates and cars deregistered from the traffic police;
• vehicles with an engine up to 70 liters. With.

Equipment purchased under leasing conditions and by proxy is not subject to tax. However, if the data on the new driver, who actually drives the car, is transferred to the traffic police and the Federal Tax Service, then the contributions will have to be paid to him.

To start taking advantage of transport tax benefits, you must write an application to the regulatory inspection office with supporting documents attached.

The form of the form is established by order of the Federal Tax Service of the Russian Federation; there are several options for submission:

• by post;
• come to the tax office;
• through your personal account on the website;
• at the MFC.

If documentary justification for reducing or canceling the transport fee is not attached to the application, the regulatory authority makes requests to the appropriate authorities. With absence necessary information the benefit does not apply.

As a result of many years of searching legal ways On how to avoid paying tax on your car, Russian car owners have developed the following schemes:

If the owner of a car has reason to doubt the engine power declared by the manufacturer, an independent examination can be carried out and the vehicle's passport can be changed. The procedure will cost several thousand rubles - to a licensed specialist for technical re-evaluation and to the budget for updating data in the documentation.

A common, but difficult to implement way to avoid paying transport tax to the budget for a powerful engine legally is to use a car or reinstall the engine. To do this, you need to obtain permission from the traffic police and find a licensed service station.

A radical way to save on transport tax is to sell a car. But even in this case, surprises are possible in the form of receipts received from the Federal Tax Service. This happens if new owner for some reason did not register the car or there was a failure in the exchange of information between the traffic police and the tax office. Therefore, to be on the safe side, the seller needs to fill out an application to the traffic inspectorate a few weeks after the transaction, attaching a copy of the contract.

If you systematically violate the legal requirements in the field of transport tax regulation, sanctions will follow:

1. Penalty for payment of fees for the past year later than December 1 of the current period. In 2018, you need to pay for 2017. The amount of the penalty is 1/300 interest rate Central Bank for each day of delay, including the repayment date. Calculation formula: P = Tax x % x 1/300 x days.
2. 20% fine for non-payment of transport tax. Imposed by a Federal Tax Service inspector and can be increased by 2 times if deliberate evasion of responsibility is proven.
3. Collection of debt by tax authorities through the court. The process takes several months. First, the fiscal service will try to reason with the payer in an amicable way. If there is a three-month transport tax debt, a request is sent to repay the amount no later than 8 days. If there is no result, then the case goes to higher authorities. On this procedure The Federal Tax Service is given 6 months from the date the debt arose. If the inspection does not meet the deadline, the amount will not be recovered.
4. If the court satisfies the claim, further work with the debtor is carried out by bailiffs. To repay unpaid amounts of transport tax, the law provides for the collection of funds from banks, cash, seizure and sale of one’s own property.
5. Criminal liability arises for concealing taxes in large and especially large sizes. If over the previous 3 years an unpaid amount has accumulated in excess of 900,000 rubles, then you will have to pay a fine of 100-300 thousand rubles in addition to the main debt. or 1-2 years' earnings, or serve in forced labor for up to 12 months, or be imprisoned for the same period, or serve under arrest for up to six months. If the debt is more than 4,500,000 rubles, then the punishment is increased by 1.5-3 times.

The fly in the ointment is the tax amnesty under Federal Law No. 436 on the write-off of all unpaid amounts, fines and penalties that are attributed to the owner of the equipment as of January 1, 2015.

Every year, owners of road, air or sea transport must pay a tax to the state. How it is calculated, what amount it is, and whether there are benefits to reduce its payment, we will look into this article.

Transport tax: concept

All types of taxes are prescribed in Tax Code RF. A whole separate chapter is devoted to transport mode. It states that each subject of the Russian Federation can independently decide on fluctuations in rates and interest.

Each individual subject of the Russian Federation has a legislative body that determines:

• tax percentage;
• date of payment;
• the procedure for its introduction;
• preferential categories of transport and citizens.

Transport tax is calculated from the first day of registration of the purchased vehicle. The Tax Code provides a list of objects that are and are not subject to taxes.

Official rates and benefits can be found on the Federal Tax Service website.

General provisions

Transport tax did not always exist. It came into effect in 2013. The state spends huge sums on road repairs and environmental protection, so these wastes are to some extent assigned to vehicle owners.

The owner of the car compensates for the damage caused environment through:

1. Transport tax.
2. Excise tax on gasoline.
3. Excise tax on automobile production.
4. Tolls.

All cash go to the budgets of the country's constituent entities. Chapter 28 of the Tax Code of the Russian Federation prescribes the procedure, amount and deadline for paying taxes. For the largest taxpayers there is a separate procedure regulated by Article 363.1 of the Tax Code).

Taxpayers

Every person who owns real estate, in particular a vehicle, is a taxpayer.

If you are an individual, you must pay a certain amount that the tax office will charge you. To make a calculation, you need to know information about the vehicle. They, in turn, are provided by the bodies that carry out state registration transport.

If the payer is a legal entity, then it must independently transfer the amount of the advance payment and tax.

If there are no special instructions, the tax amount is calculated by multiplying tax base And tax rate. The result is summarized every tax period.

Amount for legal entity is calculated slightly differently. Throughout the tax period it is paid advance payment. Next, the advance payment is deducted from the amount received.

Law firms pay cash at the end of each reporting period. The final figure is calculated as ¼ of the tax base multiplied by the tax rate.

Object of taxation

You will need to pay tax if you own the following vehicles:

• passenger cars;
• buses;
• tractors;
• air transport: airplanes and helicopters;
• water transport: yachts, boats, sailing ships, jet skis, motor boats, etc.;
• tracked transport;
• motor vehicles;
• snowmobiles;
• non-propelled vessels.

According to Article 358 of the Tax Code of the Russian Federation, it is allowed not to pay tax on such objects as:

1. Boats with power up to 5 horsepower or with oars.
2. Fishing and river ships.
3. Specialized vehicles for driving by disabled people (with an engine up to 100 horsepower).
4. Vessels for transporting passengers and cargo vessels (river, sea, air) belonging to state property.
5. Tractors and combines.
6. Ships registered in the international registry.
7. Air transport used for medical purposes.
8. State transport registered in the region where military service is carried out.

The tax base depends on:

• what is the power of the vehicle;
• what is the statistical thrust of air transport;
• what is the gross tonnage of water transport.

What affects the amount of tax?

The tax rate is determined by law in each individual subject of the Russian Federation. It depends on:

1. Engine horsepower.
2. The volume of the vessel's enclosed spaces.
3. Transport categories.
4. The age of the vehicle and the duration of its operation.

If the cost of the car is more than 3 million rubles, then an increasing factor is used.

The following types of coefficients are distinguished:

• k 1, if the cost of the car is 3–5 million and the age is 2–3 years;
• k3, if the cost of the car is 3–5 million and the age is 1–2 years;
• k5, if the cost of the car is 3–5 million and the age is up to 1 year;
• k 2, if the cost of the car is 5–10 million and the age is up to 5 years;
• k 3, if the cost of the car is 10–15 million, and the age of the car is up to 10 years;
• k 3, if the cost of the car is from 15 million, and the age of the car is up to 20 years.

If the tax office has issued an incorrect amount, you can challenge it:

1. The cost is paid according to the receipt.
2. An objection form is filled out.
3. Documents about benefits or that the car has been deregistered and others are provided.

If a person has moved to another city, then he needs to apply and register with the MREO at his place of residence. There is no need to contact the tax service yourself; the data will be transferred automatically.

If the fact of removal and re-registration was carried out in one day, you will still have to pay for a full month of operation.

Why do we pay transport tax?

When buying a car you need to be prepared for fixed costs: gasoline, operation, tire replacement, and so on. Therefore, many do not agree with paying transport tax as well.

The owner of the car pays for the fact that it harms the environment and wears out the road surface.

For several years now there has been talk of abolishing the transport tax. But then the state budget will remain in a big minus, and as an alternative, prices for gasoline excise duty may increase. In any case, if a person allows himself to buy a car, he must be prepared to pay a fee for it.

Perhaps in the future the approach to calculating tax will change: horsepower will not be taken into account, but only engine volume, the age of the car and its impact on the environment. But for now everything remains the same, so do not forget to make payments on time to avoid debt.

Last update: 01/05/2020

Almost all vehicle owners are faced with the concept of transport tax. But not everyone knows who must pay the tax, in what amount and within what time frame. We will help you understand the procedure for paying transport tax by individuals, the features of its calculation, as well as the specifics of debt collection and the statute of limitations for its collection.

What is transport tax and who pays it?

The basis for calculating tax is information received by the Federal Tax Service from the State Traffic Safety Inspectorate. Such data is received at the request of tax authorities, as well as at the initiative of the state traffic inspectorate in connection with the registration of a new car, a purchase and sale transaction, deregistration for disposal, etc.

If and until the car is registered with a citizen (according to the traffic police), the responsibility for paying tax will be with this citizen.

That is, if:

• the car is stolen, the tax office should be notified about this by presenting a document about contacting the police;
• if a car was sold, and the buyer for some reason does not re-register it in his name, the former owner remains the tax payer, and he is listed as the owner in the traffic police database;
• if a car is purchased on credit, tax accrual begins from the date of registration of the vehicle with the traffic police.

The car owner does not need to calculate anything. All calculations are made tax office and sends a tax receipt to the taxpayer to his registered address. Payment is made every year, for example:

• for 2016 until December 1, 2017
• for 2017 until December 1, 2018
• for 2018 until December 1, 2019, etc.

As a result, transport tax is considered to be a payment to the budget on the basis of a tax notice. This payment must be made to the owner of the vehicle: car, motorcycle, scooter, etc. The tax is mandatory. The payment procedure itself is prescribed in the tax law, and municipal authorities determine the amount of the tax rate, the increasing coefficient, as well as the conditions and amount of benefits for car owners.

Object and tax base

The object of taxation is vehicles, including land, water and aircraft (both self-propelled and trailers). Individuals often pay the fee for motorcycles, buses, cars, scooters, ATVs and other vehicles for personal use. But do not forget that the fee is also imposed on owners of boats, motor sleds, motor boats and jet skis.

The amount of payment to the budget depends on the tax base. And the size of the base is determined by the type of transport.

• If the product is equipped with an engine, then the basis for calculation is power (unit of measurement - horsepower).
• If the air or water vehicle does not have an engine (for example, a floating crane, landing stage), then the fee is related to the gross tonnage indicator (unit of measurement - register tons).
• In exceptional cases, the base is taken as a vehicle unit for calculation.

Payers

The person who pays the fee is the owner of the car (motorcycle, boat, etc.). Exactly the one to whom the vehicle is registered according to the registration records of the Ministry of Internal Affairs.

If the car is stolen

Is there an obligation to pay a fee in case of car theft? After all, only the documentary ownership of the car remains, and the owner cannot physically dispose of it. It is allowed not to make a payment when the theft of the car is documented. Such a document is issued either by the police or the investigative committee, which is directly involved in searching for the car and investigating the incident. Resolutions from these structures must be submitted to the Federal Tax Service so that the tax is not calculated from the date of theft.

If the car is being repaired or impounded, is in a garage and is not in use

There are reasons why a car is not used by the owner (the most common examples: the car was driven to an impound lot, the driver was deprived of his license, the vehicle is being preserved in a garage or undergoing long-term repairs). How to pay transport tax in this case? The logic is simple: since according to the documents you are still the owner of the car, then the obligation to pay for it remains unchanged. The fact that the car is idle in this case doesn't matter at all.

Beneficiaries

There are vehicle owners who are not required to pay the tax to the budget. So, you have every right not to pay the fee if you own:

• rowing boat;
• motor boat (power up to 5 horsepower);
• a special car for disabled people;
• tractor or combine.

If you have received a notification about the need to pay a fee for this vehicle, you have the right to ignore it. This document is erroneous or illegal.

Also, the state at the regional level provides benefits in the payment of fees by certain social strata of the population. As a rule, they exempt from payment (or reduce the rate):

• for pensioners (see);
• persons of pre-retirement age;
• members of large families;
• disabled people;
• veterans;
• as well as owners of low-power vehicles.

If the beneficiary owns two or three types of transport (for example, a car and a boat), then he will receive an exemption from paying the fee for only one of them.

How to determine the tax amount

To determine the amount of the fee that the vehicle owner is obliged to transfer to the budget, you will need to know the basic indicators. These are the engine power and the collection rate. Everything is simple with power - its value is indicated in the registration documents for the car. If the power of your car is indicated in kW, then you need to convert them to horsepower (l/s). To calculate, use the formula:

M l/s = M kW * 1.3596.

Tax rate

The rate indicator is determined depending on the type of transport (cars, buses, snowmobiles, snowmobiles, yachts, etc.) and engine power. Tax law determines the federal rate. For 2019 the picture looks like this:

And for motor vehicles:

These values ​​are used in those regions/territories/republics where the rates are not specified at the regional level (but in all regions this has been taken care of). At the same time, local authorities have the right to adjust the rate. You can either increase or decrease the bet by no more than 10 times.

For example, the transport tax rate:

• for residents Leningrad region, owning motorcycles up to 20 l/s, is 10 rubles. for each horsepower.
• the same figure for residents of the Yaroslavl region is 7.5 rubles.

You may also need additional values ​​to calculate the fee amount:

• if you registered ownership of the car less than a year ago, then when calculating you need to use the indicator of the number of months of ownership;
• If you own an expensive car, then you also need to use a multiplying factor when calculating.

Luxury cars

For premium cars, a multiplying factor is applied when calculating tax. It is established in a single standard for all regions of the Russian Federation. That is, local authorities can adjust the rate, but the coefficient for expensive cars cannot vary by region.

The coefficient has 3 meanings:

• minimum "1.1"- it covers cars costing from 3 to 5 million. rub. and year of manufacture of which no older than 3 years;
• middle "2"- cars costing from 5 to 10 million rub. no older than 5 years;
• maximum "3"- car cost 10-15 million rub. age up to 10 years, or the price is higher than 15 million and 20 years have not passed from the date of manufacture.

Two more clarifications:

• the cost of cars is determined by the Ministry of Industry and Trade and is officially published on the Internet;
• If the car is older than a given age, then the tax goes to normal calculation.

Calculation formula and examples

Having all the above indicators, you can proceed directly to the procedure for calculating transport tax. To do this you need to use the following formula:

• where N is the amount of transfer to the budget;
• StN – tax rate;
• NB – engine power in (horsepower);
• KolMV – time that you own the car (in months).

If you own expensive cars(the criteria for inclusion in this group are described above), then the resulting result (H) must be multiplied by the increasing coefficient applicable for the category:

where PC is the coefficient for luxury cars.

In order to understand the peculiarities of calculating the fee, we use illustrative examples.

Example 1

In March 2018, Moscow resident S.D. Skuratov. acquired a Daewoo Lanos, which he sold in August 2018. In September 2018, Skuratov bought a Chevrolet Niva. The power of the first car is 70 l/s, the second is 80 l/s.

What amount is Skuratov obliged to transfer to the budget at the end of 2018? In order to determine this, we calculate the number of months during which Skuratov was the owner of each of the cars. Daewoo Lanos ownership 6 months. (from April to August inclusive), Chevrolet Niva - 4 months. (from September to December inclusive). The rate in both cases is 10 rubles. for every horsepower.

The fee calculation will look like this:

• For Daewoo Lanos you need to pay: H = 10 * 70 * 6/12 = 350 rubles.
• The fee for a Chevrolet Niva will be: N = 10 * 80 * 4/12 = 267 rubles.
• Total you need to transfer: 267 + 350 = 617 rubles.

But since Skuratov is a resident of Moscow, a 100% discount is applicable to him for cars with a capacity of up to 70 l/s. Therefore in local budget Skuratov will transfer only 267 rubles.

Example 2

In April 2018, Tula resident Markov S.G. bought a Mercedes G-350. The price of the car under the purchase and sale agreement was 6,830,000 rubles. The car was produced in 2017. Engine power – 224 l/s. Behind expensive car Markov will pay: H = 75 * 224 * 9/12 * 2 = 25,200 rubles.
IN Tula region for a car with a given power (224 l/s), a rate of 75 is applied. Thanks to the increasing coefficient total amount was doubled.

Example 3

Resident of Belgorod, pensioner Ignatov K.S. purchased a Ural motorcycle in July 2018. At that time, Ignatov already owned a VAZ Largus car. The power of a motorcycle is 40 l/s, and that of a car is 105 l/s. Let's calculate the fee in each case:

• For a motorcycle, Ignatov must pay: H = 12.5 * 40 * 6/12 = 250 rubles.
• Ignatov must pay for the car: N = 25 * 109 = 2.725 rubles.
• The total amount to be transferred to the budget is 250 + 2.725 = 2.975 rubles.

Ignatov is a pensioner, which means he has the right to receive benefits regarding a motorcycle. It does not apply to the car, since there is a limitation in the form of vehicle power (up to 70 l/s). Thus, Ignatov will pay 2,975 rubles. (for VAZ Largus).

Calculation of transport tax for less than a month of ownership

Previously ( before 01/01/2016), it was considered that the month of registration of a vehicle, or the month of its deregistration, were taken as a full month. Those. part of the month was equal to full month to calculate tax both upon registration and upon withdrawal.

Now, from 01/01/2016, the rules for calculating the amount of tax when registering and deregistering a vehicle during the tax period have changed. The amendments are as follows:

• The car is registered:
  • until the 15th – transport tax for the full month;
  • after the 15th day the month is not taken into account;
• The car is deregistered:
  • until the 15th - the month is not taken into account;
  • after the 15th - transport tax for the full month.

How to pay tax: procedure and deadlines

The reporting period for payment of transport tax for individuals is calendar year, that is, in 2019 you make payments for 2018.

You must pay the fee no later than December 1. The basis for payment is the notification that you receive from the Federal Tax Service.

The Fiscal Service must send a notification no later than 30 days before the payment is due (before 11/01/2019 for 2018).

Notification uniform form and includes amounts for transport, land and property taxes. If, for example, you own land plot, from which it is necessary to pay the land tax, then you will receive a single notification from the Federal Tax Service, which will indicate the total amount of obligations to the budget, including for the car and for the land.

The tax is calculated based on the data received about your car from the traffic police. The funds will need to be transferred for the period in which the car was registered in your name as the owner.
You can receive a notification in one of the following ways:

• By mail - in this case you will receive ordered letter, the stamp of which will indicate the date of dispatch. If you missed the deadline for paying the fee due to late receipt of the notification, the date on the stamp will serve as proof that you were right.
• In person - a fiscal service employee will personally deliver the notification to you, and you, in turn, will sign to confirm receipt.
• By email- in order to receive a document in this way, you need to register on the Federal Tax Service website, after which you can independently receive a notification and a receipt for payment using electronic resource("Personal Area"). Using this method, you also have the opportunity to find out the transport tax of an individual by TIN.

Along with the notification, you will be sent a receipt for payment of the fee, on the basis of which you can transfer funds at any bank branch or to Sberbank online using the document number or TIN.

When paying transport tax for individuals in 2019 payment order(receipts) the following codes are used budget classification(KBK):

• KBK 182 1 06 04012 02 1000 110 - all main payments of individuals are carried out indicating this code; arrears, recalculations and other debts are repaid using the same code;
• KBK 182 1 06 04012 02 2100 110 - for payment of penalties due to delay in the main payment
• KBK 182 1 06 04012 02 3000 110 - fines;
• KBK 182 1 06 04012 02 4000 110 - this code is used for other income.

After transferring the payment, keep the receipt (copy of the payment order). It will serve as confirmation of the completeness and timeliness of repayment of obligations to the budget.

Often citizens, for one reason or another, do not repay their debt fixed time. In this case, the violator will be sent a demand for payment no later than 30 days from the moment the fiscal authority discovered the fact of non-payment.

If you are late in payment (or have transferred an incomplete amount), you are obligated not only to repay the amount owed, but also to pay penalties and fines accrued in connection with your violations. To calculate penalties, use the following formula:

• Where P is the amount of the penalty;
• N – amount of arrears;
• StRef – the Central Bank refinancing rate valid during the period of delay;
• KolDn – period of delay (days).

Example 4

The owner of the motorcycle is V.K. Serpov. On August 12, 2019, I received a tax payment notice in the amount of 4,740. Serpov violated the deadlines for paying transport tax and did not make the payment by December 1, 2019. Having received the request, Serpov transferred the funds on December 27, 2019. Due to violation of payment deadlines, Serpov was charged a penalty:

P = 4.740 * 11%/300 * 27 days. = 47 rub.

In addition to penalties, the state has the right to withhold a fine from the violator in the amount of 20% of the amount of outstanding obligations. A fine is charged both in case of underpayment and in case of complete non-payment of the amount.

Example 5

Sviridenko R.O. received a notification from the Federal Tax Service in the amount of 7,630 for 2018. On November 3, 2019, Sviridenko transferred the amount of 5,610. Thus, Sviridenko incurred a transport tax debt in the amount of 2.020 (7.630 – 5.610). In connection with the underpayment, a fine will be withheld from Sviridenko, calculated as follows:

W = (7.630 – 5.610) * 20% = 404 rub.

Debt and limitation period for its collection

It happens that car owners receive notifications about the repayment of tax debt for past years. A relevant question arises about the timing limitation period for transport tax, within which the Federal Tax Service has the right to collect uncollected payments. Debt collection is carried out in compliance with the following principles:

• There is no statute of limitations for paying off tax arrears. If you receive a notice (demand) within the prescribed period, the Federal Tax Service has the right to demand that you repay the debt for an unlimited amount of time.
• The period for calculating amounts to be paid is limited to 3 years. This fact suggests that if you do not receive notifications (demands), the fiscal authority has the right to calculate the amount and issue it to you for repayment in no more than 3 previous years(calculation in 2019 is allowed for 2018, 2017, 2016 and not earlier).
• The period for collecting funds from the fiscal service is limited to 3 years. There may be situations when you are in an incorrect and excessive amount obligations to pay the fee (including fines and penalties) have been issued, these obligations have been repaid by you. But the fact of violations on the part of the Federal Tax Service has been established. In this case, you have the right to contact the Federal Tax Service with a request to return the funds, but no more than for the previous 3 years.

If the above conditions are violated, demands for debt repayment are considered illegal and therefore do not require satisfaction.

Question answer

Question:
Do I need to pay tax if my car is stolen?

On March 1, 2017, a 200 hp car was stolen from its owner, which is documented. At the end of the year, the owner received a notification from the Federal Tax Service about payment of tax in full at a tax rate of 75 rubles. per l/s: N = 200 * 75 = 15,000 rub. Are the actions of the Federal Tax Service legal in this case?

Answer: No, the Federal Tax Service compiled an incorrect calculation, since when calculating the fee, it is based on the actual use of the car (number of months). The correct calculation looks like this: H = 200 * 75 * 2/12 months. = 2,500 rub. To resolve the situation, you should contact the fiscal service authorities with a corresponding statement, as well as a copy of confirmation of the fact of theft. Similar situations may arise in various cases (including due to incorrect data provided by the traffic police). Having supporting documents in hand, you can easily prove that you are right and achieve a recalculation in your favor.

Question:
From what month does tax accrual on the sale of a car stop?

In April 2018, the owner sold the car, but deregistered it only on November 1, 2018. The tax office assessed taxes until November 2018. Why? The owner received a notification from the fiscal service, the amount of which is calculated as follows: H = 180 (power) * 42 (rate) * 10 (term of actual use in months)/12 months. = 6,300 rub. Since the purchase and sale agreement recorded the transfer of the car on 04/01/2014, former owner appealed to the Federal Tax Service with a request to recalculate the amount: N = 180 * 42 * 3/12 months. = 1.890 rub. The request of the person who sold the car was not satisfied.

Answer: The refusal of the Federal Tax Service is legally justified: the tax payer is the actual owner of the car according to the traffic police records. Since after the sale, the person who sold the car did not register the car in a timely manner, until November 1, 2018, the obligation to pay the fee rests with him.

Question:
When is tax charged if a car is purchased on credit?

On April 21, 2019, the car was purchased on the basis of a car loan agreement and registered on April 30, 2019. According to credit agreement, ownership of the car passes to the new owner only after the final repayment of the entire borrowed amount. At what point must the fee be paid: from the date of the last loan payment or from the date of registration with the traffic police?

Answer: You are considered a payer of the fee from the moment you enter your account in the traffic police register. Conditions loan agreement in this case they do not matter. The same applies to cars that are under arrest and used in a criminal case as material evidence. The main criterion in this case is the fact of deregistration with the traffic police. If the car is registered, then you need to transfer the fee to the budget.

1. Clause 1 of Article 360 ​​of the Tax Code of the Russian Federation. Taxable period. Reporting period
2. Clause 2 of Article 362 of the Tax Code of the Russian Federation. The procedure for calculating the amount of tax and the amount of advance tax payments
3. Information from the Ministry of Industry and Trade of Russia "List of passenger cars with an average cost of 3 million rubles, subject to application in the next tax period (2018)"

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Is regional tax, i.e. it is paid to the budget of the constituent entities of Russia on the territory of which it is installed.

Who pays transport tax in 2017

Transport tax must be paid to persons who registered cars or other vehicles equipped with an engine (motorcycles, scooters, buses, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis).

Calculation of transport tax for 2016

For individuals, transport tax is calculated by the tax service using the following formula:

Tax rate = Tax rate x Horsepower. x (Number of months of ownership / 12 months)

Tax rates in each subject of the Russian Federation are different; they can be found on this page.

Note: as a rule, in all technical documents for T.S. engine power is indicated in horsepower (H.S.), but if instead of H.S. kilowatts (kW) will be indicated; they must be converted to L.S. based on the calculation: 1 kW = 1.35962 HP.

Examples of transport tax calculations

Example 1. Calculation of transport tax for a full calendar year

Object of taxation

Petrov I.A. registered to myself a car Mitsubishi ASX in Moscow. The car's engine power is 140 horsepower.

Tax calculation

35 rubles.

The transport tax in this case is equal to: 4,900 rub.(35 RUR x 140 HP).

Example 2. Calculation of transport tax for an incomplete calendar year

Object of taxation

In June 2016, Petrov I.A. deregistered a previously registered Mitsubishi ASX car in Moscow. The car's engine power is 140 horsepower.

Tax calculation

The tax rate for such a car in Moscow in 2016 is 35 rubles.

Transport tax for 6 months of 2016 will be equal to: RUB 2,450(35 RUR x 140 HP x ½ (6 months / 12 months))

Tax notice in 2017

After calculating the transport tax, the Federal Tax Service sends a tax notice to the address of residence, which contains information about the amount of tax, the deadline for its payment, etc.

Tax notices in 2017 will be sent to residents of Russia from April to September. You can find out information on the planned deadlines for sending notifications to a specific tax authority on this page.

If found erroneous data in the notification, you must write an application to the tax service (the application form is sent along with the notification). After confirming this data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.

The tax notice did not arrive

Many vehicle owners mistakenly believe that if they have not received a notification from tax service, then you do not need to pay transport tax. This is wrong.

On January 1, 2015, a law came into force according to which taxpayers in the event of non-receipt of tax notices are obliged self-report to the Federal Tax Service about the availability of objects real estate, as well as vehicles.

The above message, accompanied by copies of title documents, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if a car was purchased in 2016, but no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2017.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).

If a citizen independently reports that he has a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report was submitted. However, this condition valid only if the tax office did not have information about the reported object. If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message within the prescribed period, the citizen will be held accountable under clause 3 of Art. 129.1 and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.

note, due to the postponement of the payment of property taxes (no later than December 1) tax notices for 2016 will be generated and sent, including posted in the “Taxpayer’s Personal Account for Individuals” no later than 10/18/2017. If a user of his personal account wishes, as before, to receive paper notifications, he must be notified of this tax authority. As for individuals who do not have access to electronic account, notifications will continue to be sent to them in paper form by mail.

Deadline for payment of transport tax

In 2017, a single deadline for payment of property taxes was established for all regions of Russia - no later than December 1, 2017.

note that in case of violation of the deadlines for payment of transport tax, a penalty will be charged for the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose restrictions on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.

You can pay transport tax using a special service on the official website of the tax service.

To do this you need:

How to find out your tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at your place of residence.
2. Through the taxpayer’s personal account on the official website of the Federal Tax Service.
3. Using a special service on the Unified Portal of State Services.
4. Through the data bank on the official website bailiffs(only for debtors whose cases are in enforcement proceedings).

There are several ways to legally avoid paying transport tax on a car, and each of them has a number of features for the car owner. The easiest way is to document that the machine is not used by the owner. There are other options, for example, receiving discounts (provided to a certain category of citizens) or re-registering transport to a “beneficiary”. What are the features of each option? How to get exempt from paying transport tax, and what needs to be done for this?

General provisions

The Constitution of the Russian Federation (Article 57) states that every person must pay taxes and fees, taking into account current legislation. This requirement also applies to vehicle. Taxation applies to the following types of vehicles - passenger cars, buses, motorcycles, as well as water and air transport. Confirmation of payment is a check (receipt), which indicates the fact of transfer of money and the transferred amount.

The tax is paid by one of convenient ways— through the Federal Tax Service directly or via the Internet (using the State Services portal or the tax service’s offsite). If the vehicle is wanted by the police, no tax is charged. In addition, the basis for charging fees are documents submitted by the owner to the Federal Tax Service.

In addition, the tax is not levied on cars used to transport disabled people, cars with an engine power of up to 100 horsepower, and vehicles donated by social services. Transferring information to the tax authority is the task of the structures that deal with car registration. The deadline for sending information is 10 days from the date of registration.

The tax rate depends on the region of the Russian Federation, as well as engine power. The parameter is indicated per 1 horsepower. The highest payment is typical for Moscow. For example, for cars up to 100 “horses” the tax rate is 12 rubles. In the most popular category from 100 to 125 “horses” you will have to pay 25 rubles (based on one horsepower). Accordingly, for more powerful cars the rate also increases. Here we highlight the following taxes - 125-150 hp. (35 r.), 150-175 hp. (45 r.), 175-200 hp. (50 rubles) and so on. The maximum figure is provided for vehicles with an engine power of 250 horsepower or more. For them the rate is 150 rubles.

The car owner pays the tax based on the receipt and the deadlines established by law. The largest number of payment periods for which an alert is sent is 3 years. If a person misses the required deadline and does not make payment, he is sent another notification informing him of the need to pay tax. If this request is ignored, additional measures will be taken.

In case of delay, the debtor is forced to pay a fine, calculated according to the formula 1/300 * total amount of debt. A penalty is charged for each day of delay.

Refusal to pay has legal grounds in the following situations:

1. The tax employee made a mistake when filling out tax document. No payment will be made until the paper is corrected.
2. The car owner did not receive a check to make the payment. The need to prove the fact of tax accrual and lack of payment falls on the plaintiff (representative of the Federal Tax Service).
3. The tax will not be paid if the format of the receipt is violated. In this case, the paper loses its legal force.

It is worth considering that some citizens may not pay tax or have the right to count on benefits. Let's look at what kind of faces these are below.

Who is included in the category of beneficiaries?

To the list of people who have benefits in relation to tax payments, you can enable:

• Parents with 3 or more children.
• WWII veterans.
• DB participants.
• People with 1st and 2nd categories of disability.
• Wives of military personnel who died in the line of duty.
• Guardians or parents of minors who have been disabled since childhood.
• Heroes of the USSR.
• Victims during the liquidation of consequences at the Chernobyl nuclear power plant.
• Pensioners (due to disability or old age).
• Citizens working in special services.

Tax is not charged on the following types of transport:

1. Cars donated for the transportation of disabled people, including cars with an engine power of up to 100 horsepower.
2. Stolen or wanted cars.
3. Agricultural equipment, including those used for transporting goods.

As for beneficiaries, the reduction or removal of the tax depends on a number of factors - the state where the car was produced, engine power, year of manufacture and price of the vehicle.

Taxation applies to all citizens, including persons in office who perform their duties in government agencies. If a person proves the existence of grounds for a benefit, he may be exempt from tax - partially or completely.

How to avoid paying transport tax according to the law?

Today we can highlight a number of tricks that allow you to save on transport tax without violating the law. The following options stand out here:

• Re-registration of papers for the family member who has the right to count on benefits. This is the easiest and effective method, which does not imply risks for the performer. In the future, you can use the car, but only after issuing a power of attorney.
• Failure to pay taxes while the car loan debt is being repaid.
• Receiving a deferment in the absence of appropriate notice (term " grace period"- up to 6 months).
• Buying a car with a low engine power of up to 150 horsepower. The possibility of savings should be clarified with local authorities.

From the given methods The best way avoid paying transport tax - transfer the vehicle to a relative with benefits. But it is worth considering that the new owner can take possession of the car legally, and even a judicial authority will not be able to prevent this. That's why many car owners choose the option of paying taxes on time to avoid penalties.

What awaits for evasion?

If a person is sure that tax on a car has been illegally charged or this parameter has been overstated, he cannot refuse to pay. In this case, you need to come to the tax authority and demand that the amount of payments be recalculated. If you choose the evasive option, this can lead to a number of problems:

1. Accrual of penalties taking into account current rate or a fine.
2. The start of a trial followed by forced implementation of a judicial decision.
3. Other types of liability (administrative and criminal).

As soon as there is a delay, a penalty is charged in the amount of 1/300 of the total payment amount. Federal Tax Service employees submit papers to the court after the debt reaches 3,000 rubles. Subsequently, by decision of the bailiff of the judicial authority, the money is withdrawn from the account or withheld from the sale of property.

The vehicle tax was introduced many years ago, and during its existence the law has been revised many times. This also applies to citizens who have the right to count on benefits in relation to such taxation. That is why, before taking any action, it is important to clarify the tariffs and the possibility of receiving benefits for your region.

Many car owners ignore legal requirements and do not transfer money to the treasury. They believe that funds are being spent for other purposes. But you still need to pay, because otherwise, penalties and fines will be charged, which will drive the person even deeper into debt.