How vehicle tax is paid. Who can not pay car tax: categories of citizens exempted from payments and ways to reduce the tax rate by legal means. What is referred to as a vehicle

Obligation to pay tax

The vehicle tax must be paid by the person on whom the vehicle subject to this tax is registered (paragraph 1).

After the death of the car owner (declaring him deceased), the transport tax debt, as well as fines and penalties, must be paid by the heirs. But only within the limits of the value of the inherited property.

If the vehicle is registered in the name of a minor child, then the obligation to pay transport tax is imposed on its legal representatives (parents, adoptive parents, guardians, trustees).

Who pays transport tax on a vehicle passed by power of attorney

The transport tax must be paid by the person on whom the vehicle subject to this tax is registered (paragraph 1 of article 357 of the Tax Code of the Russian Federation).

Note: And the fact that the owner has issued a power of attorney to another person does not cancel his obligation to pay tax.

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Do I need to pay transport tax on a car with transit numbers

No need. The obligation to pay transport tax arises only from the moment the car is registered with the traffic police (Article 357 of the Tax Code of the Russian Federation). Registration of a car in the traffic police and issuance of "Transit" signs are different registration actions. When issuing a transit number, a corresponding mark is made in the vehicle's passport, and a certificate of its registration is not issued (clause 33.1 of the Administrative Regulations approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. № 1001 ).

In particular, "Transit" signs must be received:

1. in connection with the export of the car outside Russia for a permanent stay;
2. when driving the car to the manufacturer for revision (additional equipment);
3. when driving the car to the place of sale or registration.

In the first case, the issuance of transit numbers occurs after the car is deregistered (clause 43 of the Administrative Regulations approved by order of the Ministry of Internal Affairs of Russia No. 1001 dated November 24, 2008).

In other cases, "Transit" signs are issued before the car is registered (clauses 4 and 33 of the Administrative Regulations approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).

Thus, the presence of transit numbers on a car does not mean that it is registered with the traffic police. So, pay from him transport tax no need.
What vehicles are taxed

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Exemption from transport tax

The following are exempt from tax: certain types of transport; certain categories of citizens.

The following types of transport are exempt from transport tax:

• rowboats and motor boats with an engine of up to 5 hp. With.;
• cars for disabled people;
• vehicles that are on the wanted list in connection with theft (theft).

A complete list of vehicles exempt from tax is given in clause 2 Tax Code RF.

Do I need to pay transport tax on trailers and semi-trailers

There is no need. Vehicles from which you need to pay transport tax are listed in paragraph 1 of the Tax Code of the Russian Federation. Non-self-propelled land vehicles (including trailers and semi-trailers) are not indicated in this paragraph. Thus, there is no need to pay transport tax on them.

The tax department adheres to a similar point of view (clause 12 Methodical recommendations approved by order of the Ministry of Taxes and Tax Collection of Russia dated April 9, 2003 No. BG-3-21 / 177).

When you do not need to pay transport tax for a car that has been owned for less than a month

The Ministry of Finance of Russia, in a letter dated 15.06.17 No. 03-05-04-04 / 37237, clarified the procedure for paying transport tax in the case when the registration and deregistration of a car was made for a period of less than one month. In particular, there is no need to pay transport tax in the case when the registration and deregistration of the vehicle were made on the same day.

You do not need to pay transport tax if the car is registered and deregistered:

• in the period from 1 to 15 of one month;
• in the period from 16 to 30 of one month;
• one day;
• upon registration after the 15th day of one month and deregistration before the 15th day of the next month.

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Regional transport tax incentives

In each region of Russia (oblast, krai, etc.) can be established for certain categories of citizens. The list of beneficiaries is approved by the laws of the constituent entities of the Russian Federation (region, territory, republic). This follows from clause 3, articles 14 and the Tax Code of the Russian Federation.

For example, transport tax incentives for residents of Moscow are approved by Article 4 of the Law of the City of Moscow of July 9, 2008 No. № 33 .

Transport tax incentives for residents of the Moscow Region are approved by the Law of the Moscow Region of November 24, 2004 No. 151/2004-OZ.

If you are eligible for a benefit, then in order to receive it, submit to the inspectorate an application for a tax benefit in the standard form given in the letter of the Federal Tax Service of Russia No. BS-4-11 / 19976 dated November 16, 2015.

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Various situations of payment or exemption from transport tax (more than 15 situations)

Is it necessary to submit documents confirming the theft of a car to the inspection for exemption from transport tax?

Yes need. If the fact of theft (theft) of a vehicle is documented, it is not subject to transport tax (subclause 7, clause 2, article 358 of the Tax Code of the Russian Federation). This fact can be confirmed by certificates from the internal affairs bodies that are investigating such crimes (clause 17.4 of the Methodological Recommendations approved by order of the Ministry of Taxes and Duties of Russia dated April 9, 2003 No. BG-3-21 / 177, paragraph 2, clause 5 of the Rules approved by the order Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).

The basis for the termination of payment of the transport tax is the original certificate of theft. However, if the owner of the vehicle can only submit a copy of the certificate issued by the relevant department of the ATS of Russia, he is not deprived of the right to exemption from paying transport tax. In this case tax office will apply for confirmation of the fact of theft to the ATS unit specified in the photocopied document. This procedure is given in the letter of the Federal Tax Service of Russia dated May 13, 2015 No. BS-3-11 / 1919.

If a person does not have an ATS certificate on the theft of a vehicle, but there are any other documents confirming the fact of theft, the right to exemption from payment of transport tax will have to be defended in court (letter of the Federal Tax Service of Russia dated April 7, 2010 No. 3-3-07 / 475).

After receiving supporting documents, the inspectorate will recalculate the tax on its own. During the search period (from the moment of confirmation of the theft and until the car is returned to the owner or the termination (suspension) of the criminal case), the hijacked vehicle will not be subject to transport tax. At the same time, the months in which the car was stolen and returned to the owner are included in the period when the vehicle is with the owner (letter of the Federal Tax Service of Russia dated April 7, 2010 No. 3-3-07 / 475).

After the termination or suspension of the criminal case of theft, the vehicle can be removed from the traffic police register. To do this, it is necessary to submit to the traffic police a statement and a letter from the preliminary investigation authorities to suspend (terminate) the criminal case (paragraph 2, clause 5 of the Rules approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).

If the investigation into the theft is not suspended (not terminated), and the car is not found, the criminal case will be terminated two years after the theft (clause 3, part 1 of article 24 of the Code of Criminal Procedure of the Russian Federation). In this case, it will be possible to remove the car from registration only after the expiration of this period. Prior to the removal of a vehicle from registration, it is necessary to annually confirm the fact of its theft in order to be exempt from taxation. This is stated in the letters of the Federal Tax Service of Russia dated May 13, 2015 No. BS-3-11 / 1919, dated April 7, 2010 No. 3-3-07 / 475.

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Do I need to pay transport tax if the car is purchased on credit. The car is registered with the traffic police

Yes need. A person is obliged to pay transport tax on a vehicle registered to him (paragraph 1 of article 357 of the Tax Code of the Russian Federation). Exceptions, according to paragraph 3 of Article 356 and paragraph 2 of Article 358 of the Tax Code of the Russian Federation, are the following cases:

At the same time, the legislation does not provide for the privilege for cars purchased on credit. According to the Tax Code of the Russian Federation, the obligation to pay transport tax does not depend on the means by which the owner purchased the vehicle: his own or borrowed.

Thus, from the moment when a person registered a car in the traffic police, he has an obligation to pay transport tax (paragraph 1 of article 357 of the Tax Code of the Russian Federation).

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Is it necessary to pay transport tax on a car, which is material evidence in a criminal case. The car is not actually used

It all depends on whether the car is registered with the traffic police or not.

• If car is not registered, then the tax will not have to be paid (Article 357 of the Tax Code of the Russian Federation). In this case, the tax inspectorate will not have the data in order to calculate the tax and send the owner a notification to pay the transport tax (clause 3 of article 363 and clause 4 of the Tax Code of the Russian Federation).
• If the car is registered, you will have to pay the tax. The obligation to pay tax arises from the moment the vehicle is registered. This follows from Article 357 of the Tax Code of the Russian Federation.

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The following cases are exceptions:

• the owner of the vehicle is a beneficiary;
• the vehicle is exempt from vehicle tax.

At the same time, the legislation does not provide for the privilege for cars transferred as evidence in a criminal case. The tax department adheres to a similar position

Do I need to pay transport tax on a rented car?

There is no need. The transport tax must be paid by the one on whom the vehicle subject to this tax is registered (paragraph 1 of article 357 of the Tax Code of the Russian Federation).

A vehicle can only be registered by its owner (clause 20 of the Rules approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001, clause 4 of the Methodological Recommendations approved by order of the Ministry of Taxes and Duties of Russia dated April 9, 2003 No. BG-3-21 / 177 ).

Under a lease agreement, such a vehicle can be registered both to the lessor (lessor) and to the lessee (lessee). This is stated in clauses 22 and 48.1 of the Rules approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001.

A person (not an entrepreneur) who leases a car enters into a lease or rental agreement with the lessor (, 642 and 627 of the Civil Code of the Russian Federation). Under such a transaction, no exceptions are provided in the rules for registering vehicles. It is registered with the owner (lessor).

Thus, the renter of the car does not need to pay transport tax.

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Do I need to pay transport tax if the owner rents the car

Yes need. A person is obliged to pay transport tax on a vehicle registered to him (paragraph 1 of Art. 357 and Art. 358 of the Tax Code of the Russian Federation).

A vehicle can be registered by its owner (clause 20 of the Rules approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001, clause 4 of the Methodological Recommendations approved by order of the Ministry of Taxes and Duties of Russia dated April 9, 2003 No. BG-3-21 / 177) ...

The legislation provides for a number of exceptions to this rule. Including registration of a vehicle leased under a lease agreement. Such a vehicle can be registered both to the lessor (lessor) and to the lessee (lessee). This is stated in clauses 22 and 48.1 of the Rules approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001.

However, leasing agreements, as a rule, are concluded in the field of entrepreneurial activity (paragraph 1 of the Law of October 29, 1998 No. 164-FZ).

A person (not an entrepreneur) who rents out a car enters into a lease or rental agreement with the lessee (Articles 632, 642 and 627 of the Civil Code of the Russian Federation). Under such a transaction, no exceptions are provided in the rules for registering vehicles. It is registered with the owner (lessor).

Therefore, the owner-lessor must pay transport tax on the rented vehicle.

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Is it necessary to pay transport tax on the car that is seized. The car is registered with the traffic police

This follows from paragraph 3 of Article 356 and paragraph 2 of Article 358 of the Tax Code of the Russian Federation. At the same time, the legislation does not provide for the exemption for vehicles that have been seized.

In addition, the seizure of property does not provide that the owner will be permanently deprived of ownership. The seizure of property may temporarily restrict the right to dispose (in some cases, use) this property. This follows from paragraph 2 of Article 1 and paragraph 2 Civil Code RF.

Thus, as long as the vehicle is registered per person, he must pay transport tax. Regardless of whether this property is seized or not.

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Do I need to pay transport tax on a car purchased for use as a spare part. The car is registered with the traffic police

Yes, it is, except in exceptional cases. A person is obliged to pay transport tax on a vehicle registered to him (paragraph 1 of Art. 357 and Art. 358 of the Tax Code of the Russian Federation).

At the same time, the legislation does not provide for the privilege for vehicles purchased for use as spare parts.

A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 6, 2006 No. 03-06-04-04 / 15. The obligation to pay transport tax will cease after the vehicle is removed from the registration register (Article 357, Clause 3, Article 362 of the Tax Code of the Russian Federation).

In order not to pay transport tax on cars that are purchased for use as spare parts, do not register them with the traffic police.

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Is it necessary to pay transport tax on cars that have been undergoing long-term repairs after an accident for several months. The car is registered with the traffic police

Yes, it is, except in exceptional cases. A person is obliged to pay transport tax on a vehicle registered to him (paragraph 1 of Art. 357 and Art. 358 of the Tax Code of the Russian Federation). At the same time, the legislation does not provide for the privilege for vehicles that are being repaired.

Do I need to pay transport tax on a watercraft that is operated only in the summer

Yes, it is, except in exceptional cases. Watercraft are recognized as an object of taxation as a transport tax (clause 1 of article 358 of the Tax Code of the Russian Federation, paragraph 9 of clause 2 of the Methodological Recommendations approved by order of the Ministry of Taxes and Duties of Russia dated April 9, 2003 No. BG-3-21 / 177). A person is obliged to pay transport tax from a registered vehicle (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation).

At the same time, the legislation does not provide for the privilege for vehicles, including water vehicles, the operation of which depends on the season. Consequently, in this case, the transport tax must be paid in full for the entire calendar year, regardless of the time of the actual use of the vehicle.

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Do I need to pay transport tax on a car that was sold, but not deregistered with the traffic police

Yes need. Transport tax must be paid by the one on whom the vehicle subject to this tax is registered (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation). Therefore, if the owner who sold the car did not deregister it, he will pay transport tax.

The tax inspectorate calculates the vehicle tax on the basis of data received from the traffic police (Article 362 of the Tax Code of the Russian Federation and paragraph 2 of the Decree of the Government of the Russian Federation of August 12, 1994, No. 938).

Therefore, as long as the vehicle is not removed from registration, the tax office will send a person notifications for payment of transport tax (Art. 357 and Clause 3, Art. 363 of the Tax Code of the Russian Federation).

In order not to pay tax on a sold car, you need to deregister it from the traffic police. After that, the traffic police will submit the updated information to the tax office. And the tax will be paid by the owner who registers the car for himself (Article 357 of the Tax Code of the Russian Federation).

Transport tax: how to calculate for a hybrid car

According to the rules, the base for transport tax in relation to vehicles with engines (with some exceptions) is defined as the engine power in Horse power Oh. But what to do when the car is equipped with not one, but several engines (for example, both an internal combustion engine and an electric motor)?

The number of engines does not affect the procedure for calculating the tax. In any case, information about the power is taken from the vehicle passport. Simply, depending on the design features of a multi-engine car, the passport may indicate either the rated power of the internal combustion engine (for example, for some types of hybrid cars), or the total rated power of all engines.

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Registration with the tax office

The tax inspectorate must register the owner of the vehicle at the location of the vehicle belonging to him. Such location is considered:

• for water transport (except for small boats) - a place state registration transport;
• for air transport - the place of registration of its owner;
• for all types of transport (except sea, river and air) registered before August 24, 2013 - the place of registration of such a vehicle;
• for all types of transport (except water and air), registered since August 24, 2013 - the place of registration of its owner.

The tax inspectorate makes the statement independently, without human participation, on the basis of information that comes from the authorities that carry out state registration of vehicles.

This follows from the provisions of clause 2 of Article 11, clauses 1, 5, clause 4 of the Tax Code of the Russian Federation.

Do I need to register as a payer of transport tax at the inspectorate for the new place of residence. The car was removed from the traffic police register in the old place of residence and registered in a new one

There is no need. The tax inspectorate independently carries out registration of the owner of the car - the payer of the transport tax. She does this without human intervention on the basis of information that comes from the traffic police. This follows from paragraph 5 of Article 83 and paragraph 4 of Article 85 of the Tax Code of the Russian Federation.

Thus, you do not need to apply to the tax office for your new place of residence in order to register as a payer of transport tax.

Based on the same information, the tax office:

• calculates transport tax;
• sends the owner a notification of the payment of transport tax.

If you do not receive a vehicle tax notice

What if the owner of the registered vehicle has not received a tax payment notification? In this case, he is obliged to notify the inspectorate in writing about the availability of vehicles. Submit the message to the tax office of your place of residence or location of transport. This must be done before December 31 of the year following the tax period. Be sure to attach a document on the state registration of the vehicle to the message.

If the owner is granted a benefit in the form of a complete exemption from paying tax, it is not necessary to submit such a message to the inspectorate.

This follows from the provisions of clause 2.1 of Article 23 of the Tax Code of the Russian Federation.

From January 1, 2017 for failure to report (untimely message) about the availability of vehicles will be introduced tax liability... The amount of the fine will be 20 percent of the unpaid tax amount (clause 12 of article 1, part 3 of article 7 of the Law of April 2, 2014 No. 52-FZ).

The tax office sent a tax notice in which the transport tax was calculated incorrectly or for a car the person has never owned

(.doc, 35Kb). In it, state the current situation in writing and submit an application to the tax office, which sent the notification. The tax office is obliged to deal with the problem on its own and inform about the results. In particular, the inspection is obliged to send a new notification instead of the one that came earlier (
Here you can calculate the amount of transport tax for any region of the Russian Federation.

Russians have been paying transport tax for almost a century, while the quality of roads in the country remains at a low level, especially in regions remote from the center of the country and, in addition, the government introduced fuel excise taxes, which made fuel more expensive for the consumer, although in many countries the cost of gasoline is diesel is already included in transport tax... This double taxation raises many questions, as well as the desire to reduce or avoid paying taxes. Some categories of citizens are exempt from duty, others can reduce the rate. How not to pay tax on a car and do it legally, read this article.

To understand how to reduce or not pay transport tax at all, you need to understand when the obligation to pay tax arises, what the amount depends on and how the duty is calculated. Firstly, if a citizen has registered his car with the traffic police, i.e. registered the car, then the owner is obliged to pay a fee from this. Therefore, it does not matter at all whether the car actually exists or if it burned out, drowned, whether the equipment is in good order, whether it is disassembled, stands in the garage or is constantly operated by the owner, "sold under a general power of attorney" / rented out, is there insurance, technical inspection, etc. .d. In all of the listed (and non-listed cases), the tax is charged to the person in whose name the car was registered.

Second, the amount of the payment Russian legislation, is regulated at the regional level, therefore, even in neighboring subjects of the federation, the rate differs. The amount of the duty in our country is formed on the basis of several criteria:

• engine power;
• the cost of the vehicle;
• places of registration of equipment;
• driver's preferential category (if there is a preference).

From this follows the scheme for calculating the transport tax. You can use an online calculator or calculate everything yourself according to the following scheme:

1. Determine the taxable base by the number of horsepower or cubic meters indicated in the vehicle registration certificate.
2. Find on the website of the Federal Tax Service the rate of transport tax in the region where the car is registered.
3. Calculate tax period. If the car was bought at the beginning of July, then the owner of the funds will pay the collection only for six months.
4. Check for confirmed tax-reduction benefits.
5. Apply a multiplying factor if the car cost three million or more, while it corresponds to the model included in the list of the Ministry of Industry and Trade.
6. The tax amount is equal to the product of the tax rate by the amount of horse power, which increases the coefficient and the period of ownership of the vehicle, expressed in full years.

Payment of taxes is mandatory for any citizen of the Russian Federation. In case of delay or non-payment, the IFTS will send a notification to the taxpayer demanding that the tax be paid as soon as possible. Six months later, the fate of the defaulter will be decided by the court, and then bailiffs, which reclaim the entire amount of the debt with daily interest and fines accrued on it.

When do you not have to pay a fee?

1. The car is not registered with the traffic police or removed from it, while the reason why it happened is not important and does not affect the fact that the citizen does not pay transport tax.
2. If a taxpayer owns a car that has been stolen or stolen (upon presentation of the relevant document from law enforcement agencies), the fee is not charged from the month following the hijacking.
3. When the TCP, on the basis of which the tax is calculated, contains information that does not correspond to reality. In such a situation, the owner can dispute the need to pay the fee by presenting evidence to the Federal Tax Service Inspectorate or prove that the payment is unnecessary in court. Separately, we note that it is not worthwhile to deliberately enter incorrect data into the document: sooner or later a lie will be revealed, which will lead to a criminal case and a fine.
4. If a Russian is an individual entrepreneur, at the same time, he uses rented transport in his work, or his employees travel by personal transport registered with them.
5. If the car owner has a federal or regional benefit, according to which the owner of the vehicle is exempted from paying the fee.

Who is exempt from paying transport tax?

Category 1. Beneficial categories of the population. According to federal legislation, disabled people of I and II groups are included in the list, parents with many children who have children of three or more, and citizens with military service, and veterans of the Great Patriotic War, and liquidators of accidents at nuclear power plants (in Chernobyl, at "Mayak"), etc.

In the constituent entities of the Federation, the list of categories of beneficiaries varies: for example, in the Kemerovo Region for one passenger vehicle with an engine power of up to 250 hp. old-age pensioners, disabled persons of the third group, various public organizations, in Yaroslavl - low-income families with a large number of children are exempt from paying duties; in Karelia, to obtain exemption, one must be a social or military pensioner, and in Tomsk - the owner of a pneumatic or caterpillar-type vehicle. To find out whether the owner of the car is among the beneficiaries, you need to select the desired region and city on the website of the Federal Tax Service.

Category 2. Owners of the following vehicles (their full list presented in article 358 of the Tax Code of the Russian Federation (part 2)) - rowing boats; "cars" designed for disabled people with an engine up to 100 hp; sea ​​or river vessels used for fishing; registered agricultural machinery (tractors, livestock and milk carriers, etc.); equipment involved in road repair.

Category 4. Owners of heavy vehicles: the tax exemption is valid from 2015 to 2019. The privilege applies to both individuals and organizations. It covers cars from 12 tons and heavier, introduced into tax register equipment that causes damage to roads, while the owners of such vehicles pay approved contributions, the amount of which for the tax period must be greater than the accrued tax.

Category 5. A foreigner is the owner of a car with numbers from another country (i.e. the car is registered outside of Russia). This situation is possible for those residents of our state who have a residence permit or other citizenship.

Category 7. Owner of a leased car (the lease is paid by the lessor company, which owns the equipment during the contract period). However, it is worth remembering that the transport tax is most likely already included in the amount of each lease payment, and with a percentage.

Category 8. Citizen using a car by proxy. Exception: if the tax authority is notified of the fact of the transfer and the corresponding permission, then the obligation to pay the fee is transferred to the authorized person.

If the car enthusiast falls into the category of beneficiaries, then you need to fill out an application for exemption from tax, take it to the tax office at the place of registration of the owner. It is necessary to notify about the availability of the privilege before April 1 of the next year.

Video - Who has transport tax benefits?

If you register a car with the traffic police of a neighboring region ...

If you register a car with the traffic police in a neighboring region, where the tax rate is lower, then in most cases you will not be able to save money. As we wrote above, the amount of transport tax depends on the place of registration of the owner. Today, the highest taxes are in the two capitals of Russia: for a car registered in Moscow with an engine of 150 hp. a resident of the region will pay 35 rubles for 1 force, in Yaroslavl - 28, in the Kemerovo region - 14, and Chukotka autonomous region- 7 rubles.

But, despite the fact that, according to the current laws, it is allowed to register a car in any region of Russia, without being tied to the owner's place of residence, all the same, this information will be sent to the Inspectorate of the Federal Tax Service at the place of registration of the owner, therefore, the tax is calculated from the rate that is established in the region of official residence of the car owner. Consequently, this option is only suitable for Russians whose relatives live in a city attractive in terms of the tax level, while one should not forget that in the event of the death of the “dummy” owner, the rights to the car are transferred to his heirs.

If the car is expensive ...

If the car is expensive, an attempt can be made to reduce the toll. With the so-called "luxury" tax, if a citizen paid more than 3 million rubles for a car, when calculating the tax, the IFTS takes into account not only the above criteria, but also the make, year of manufacture of the car, applying an increase factor to the usual rate. This practice was established in 2015. The Ministry of Industry and Trade annually on March 1 publishes a list of expensive vehicles for which tax levy will be higher.

There are 909 models in the list, a year ago it included 708 cars. For example, the collection for Ford Explorer Sport - 2015 (engine power - 345 horsepower) together with the increasing coefficient will amount to almost 57 thousand rubles in the capital. For a three-year-old BMW M6 convertible, the tax rate has doubled, and it will cost the owner 150,000 rubles. Rolls-Royce Dawn (2014) has a multiplier of 3, and therefore the duty on this car is one of the largest - 257,000.

Table 1. Increasing coefficients for expensive cars

This list does not take into account the technical condition of the car and its contract price; officials include sometimes even non-existent models in the list (for example, the five-year-old Audi RS6, although this model has not been produced since 2010). If the car is worth less than three million or got into a serious accident, but it is included in the list, the tax will still be calculated with a higher coefficient.

Experts predict an increase in the coefficients listed in the law, which is associated with stable inflation, which means an increase in the cost of cars, therefore, if the cost of a car exceeds three million rubles, you can use the following methods to reduce the luxury tax:

1. Check before buying a car if it is on the ministerial list(the purchased model may not even be there, despite the high cost, but, nevertheless, on March 1 next year, when the ministry publishes a new list, the brand may already appear there);
2. It is possible to choose a car a year older than with such a powerful engine. If, after all, a luxury car is your dream, you need to calculate the duty in advance and plan it in the family's annual budget;
3. Register the transport to a relative - beneficiary. But, if the engine power exceeds 100-150 hp. (this is the threshold for almost all privileged categories of citizens in various regions), the tax will be charged on each extra cubic meter or horsepower in excess of the specified limit.

How to further reduce the amount of transport tax?

If a citizen's car is not included in the list of luxury cars (according to the Ministry of Industry and Trade), there are several ways to reduce the state tax by reducing firstly, the engine power, since the tax rate in the regions depends on this value. Finding out the official power of the car engine in the year of manufacture of the car, it is necessary to add the prime numbers indicated on the unit and divide the resulting amount by 8.5. To determine the parameters of the engine in kilowatts, the number of hp either divide by 0.735 or multiply by 1.35962.

1. Check the numbers in accounting documents - suddenly there will be found inaccuracies in the big direction: this happens quite often. The method can be applied if 1) the employees of the institution that issued the passport made a mistake in the papers, or 2) the engine power changed during the operational period. In the first case, you need to make an official request to the distributor (dealer) or manufacturer of equipment to carry out a special diagnostic procedure or contact an expert institution authorized to conduct such studies (if the traffic police resists and does not accept the answer from the official manufacturer of equipment). In the second case, you need to contact immediately independent specialists authorized to conduct such research. During the assessment of the condition of the car, experts will indicate and indicate not only the real power of the engine, but also the level of wear and the expected period of subsequent operation. After the calculations are carried out, the expert organization will prepare a conclusion, which will indicate the stages and the algorithm for the diagnostics of the motor, calculation formulas, additional remarks from the specialist; final conclusions with a description of the numerical data obtained during the analysis. Having received the conclusion, it must be submitted to the department dealing with the registration of vehicles, and after checking, make changes to the TCP and the service book, then control the transfer of data to the tax office. In this case, there are no practical litigations.
2. Constructively change the engine- reduce the power of the internal combustion engine, modify the electronic control. Of course, in order to carry out such an operation, you must first request permission from the traffic police department, and then contact a service station that is licensed to carry out such procedures and issue conclusions on making technical changes to the car.
3. Replace the motor with a less powerful one. Of course, you will first have to buy a new one from official manufacturers (dealers), while the engine must have all the necessary documentation for registration. Therefore, to buy a unit, it is worth taking with you knowledgeable person, which will be able to assess both the authenticity of the manufacturer's certificate, and the compliance of the new engine with the car model line / availability of the official permission of the manufacturer to replace the engine of a different brand, and compliance with environmental legislation during operation. Considering all these difficulties, after the official replacement of the engine and reduction tax burden some motorists install the old engines, because anyway, when the transport stops, traffic police officers do not check the conformity of the motor serial numbers and related documentation, and, moreover, they do not check with the tax authorities. The new engine remains in stock, and if there is a need to present the car to the traffic police registration department again, the engine is quickly installed back.
4. Derate the engine, that is, technically modify it according to the factory scheme. Note that such an operation is carried out only with the official permission of the State Traffic Inspectorate and in car services certified to carry out this type of activity.

Secondly, to travel on city roads on "transit", that is, put transit numbers on the car, removing it from the register at the local traffic police. However, in this method there are many shortcomings. The driver receives transit numbers for a period of 5 to 20 days, they need to be renewed. To do this, you need to apply with the appropriate request to the head of the traffic police department. But the extension of the "transit" is not an obligation, but the right of the manager, therefore, if there are no compelling reasons, most likely, the citizen will be denied the extension, and the absence of numbers threatens an administrative penalty.

There are a few more common tips on how to reduce state duty... Let's consider them.

If the inspectorate has not sent a notification for payment of tax ...

If the inspectorate has not sent a notification for payment of the tax, then it is still better to pay it by finding out the amount of transport tax in person or by sending a written request to the inspectorate. First, it happens that the notification is sent to the former owner, or to the wrong person at all, or the document is simply thrown into a neighbor's box. Secondly, it is worth remembering that if a taxpayer's personal account is open on the FTS website, then paper notifications will not come to him.

Inspectorate of the Federal Tax Service very rarely "forgets" about taxpayers, and if it has forgotten, then since 2015, individuals themselves must notify tax office about movable or immovable property they have, and therefore, timely payment of taxes is also in the interests of the owner. Therefore, if a citizen does not receive a tax notification, while his car has been registered on it for more than a year, this is a reason to contact the tax office to find out if the owner is a debtor. Subsequently, a situation may arise that the owner of the car will be sent a tax notice for several years with penalties and fines, and judicial practice on such issues is controversial. Surely you can wait until the expiration date limitation period to collect tax (three years), but in this situation, before becoming a law-abiding payer, you will have to pay a transport fee for three years.

A sample of the completed TN declaration (title page)

A sample of the completed TN declaration (section 1)

A sample of the completed TN declaration (section 2)

If the car belongs to a minor ...

If the car belongs to a minor, then the tax will be paid by his legal representatives (parents, adoptive parents, guardians, trustees) after the vehicle is registered with the traffic police.

Such an explanation is given in the letters of the Ministry of Finance of Russia on May 18, 2015 No. 03-05-06-01 / 28396, dated August 28, 2008 No. 03-05-06-01 / 27. At the same time, the law does not limit the possibility of re-registering a car for a minor. A citizen will be able to get away from tax only when the child belongs to the privileged category, exempt from tax, for example, is a disabled person of the first or second group.

If you sell a car, then ...

If the car is sold, then the tax on the previous owner will be charged until the new owner re-registers the car to himself or the previous one stops registering in his own name. How to do it? Ten days after the sale of the car, the former owner needs to come to the traffic police with an agreement on the transfer of ownership and write a statement. The sold car ceases to be registered with him, and the new data is transferred to the IFTS.

In conclusion, we note that the legislation in the autosphere is under development, therefore it is constantly changing. For example, soon the deputies are proposing to add to the above criteria for calculating tax, taking into account the ecological class of the car. Since October 2016, tax control rules have been in effect, according to which the lawmakers have assigned responsibility for actions that entailed non-payment of duties, ignorance of new norms, transmission of incorrect information about the place of stay on the owner of the car. So the best way for any car owner, this is to be interested in changes in this legal industry and, in the event of a dispute or conflict situation, contact a tax consultant.

When a car is sold, when it changes hands, it is transferred along with it and duty to pay transport tax.

Once again, it must be emphasized: the tax is levied exclusively from vehicle owners duly registered.

As soon as the car owner changes, the corresponding changes are made to the traffic police database, then it is synchronized with the register of taxpayers of the Federal Tax Service and subsequently the tax is charged to the new owner.

The calculation is in progress by the number of full months of ownership cars by different faces.

Just remember about the timing of the tax payment - the fiscal authorities charge it with a delay of up to 10 months (in October 2015, you will need to pay the transport tax only for 2014).

That is, some time after the sale of the previous the owner will still receive transport tax notifications for the car sold and must pay for the previous accounting periods when he used the vehicle.

After the death of the owner

The change in the taxpayer for the transport tax may also be associated with a very sad event - the departure of the former owner.

The Internal Revenue Service stops charging vehicle tax in the name of the deceased car owner. But the entire amount of debt on fiscal fees accumulated earlier, will pass to the heirs.

They will be obliged to pay this debt, but only in amounts not exceeding the value of the property received.

The heirs can completely abandon the inheritance, then they will not receive the vehicle and will not have to repay the obligations of the deceased car owner.

Otherwise, when registering the car, all debts of the former owner will be transferred to them.

Deregistered vehicle

Here, too, everything is simple: a vehicle that is taken off the register and does not have an owner, not taxed.

Until the new owner of the car is determined, no one is a taxpayer and does not pay a fee for owning this vehicle. The former owner will pay for the month when the car was removed from the register, vehicle tax for a full month of ownership.

But the further fate of the vehicle will be determined by its next owner, and taxation issues will already concern new car owner.

If the vehicle is not registered

Here the situation is similar - the owner is not specified and no one has to pay tax for the car.

You just need to know that the lack of registration does not allow using the car and moving freely on the roads.

Car driver without registration with the traffic police will be fined if he does not register the car:

1. Within 10 days after purchase.
2. Upon expiration of the transit license plates.

It will not be possible to save on paying transport tax by avoiding registering a car. All the same, the month of registration will be taken into account when taxing the new owner in full.

Calculation features

When the owner changes, the month of deregistration and registration is considered complete, respectively, both the seller and the buyer pay transport tax exactly for the month when the deal was made.

In total, the parties will pay 13 months of owning one car, since for the month of the transaction, tax will be charged to both the old and the new owner.

Tax "tails"

Tax problems will arise only if re-registration of the car by power of attorney.

In such a situation, the obligation to pay transport tax remains with the previous owner, but this is logical - the ownership will not be re-registered, and the buyer is considered only a user, but not the rightful owner, so you don't have to pay tax.

Better to avoid possible misunderstandings and complete a sale and purchase transaction, as it should - with the conclusion of the appropriate agreement and the registration of the car on behalf of the newly-made owner.

Then the actual car owner will pay the tax, and not the former owner.

If the transaction was not carried out by power of attorney, but tax notifications continue to come to the previous owner after the end of the payment period for the period of using the car, then you need to act.

In such a situation, it is necessary apply to the Tax Service with a request to exclude the object of taxation from your personal file. An annex to such a statement will be a vehicle sale and purchase agreement.

As a result of consideration of the appeal, the Inspectorate of the Federal Tax Service will exclude from the base references to a car that no longer belongs to you and will recalculate the transport tax debt.

The period of transfer of the car from one owner to another must be accompanied by the transfer of the taxable object from one transport tax payer to another person. Accordingly, with this transaction the obligation to pay this tax will also pass to the next car owner... Problems and overlaps are possible, but they can be solved.

Last update: 01/05/2020

Almost all vehicle owners face the concept of vehicle tax. But not everyone knows who should pay the tax, in what amount and in what time frame. We will help you understand the procedure for paying transport tax by individuals, in the specifics of its calculation, as well as in 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 the tax is the information received by the Inspectorate of the Federal Tax Service from the State Traffic Safety Inspectorate. Such data are received at the request of the tax authorities, as well as at the initiative of the state traffic inspectorate in connection with the registration of a new car, a sale and purchase transaction, deregistration for disposal, etc.

If and as long as the car is registered with the citizen (according to the traffic police), the duty to pay the tax will be with this citizen.

That is, if:

• the car is stolen, the tax office should be notified of this by submitting a document on contacting the police;
• if the car was sold, and the buyer for some reason does not re-register it to himself, the former owner remains the tax payer, he is listed as the owner in the traffic police database;
• if the car was bought on credit, tax accrual starts 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 by the tax office and send the tax receipt to the taxpayer at the address of his registration. Payment is made after a year, for example:

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

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

Object and tax base

Object of taxation - vehicles, including land, water and aircraft (both self-propelled and trailers). Individuals are more likely to pay fees for motorcycles, buses, cars, scooters, ATVs and other personal transport. But do not forget that the tax is also imposed on owners of boats, snowmobiles, motor boats and jet skis.

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

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

Payers

The person who is the payer of the levy is the owner of the car (motorcycle, boat, etc.). It is the one for 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 the event of a car theft. After all, only the documentary ownership of the car remains, and physically the owner cannot dispose of it. It is permissible not to make a payment when the car theft is documented. Such a document is issued either by the police or investigative committee who are directly involved in the search for the car and the investigation of the incident. Resolutions from these structures must be submitted to the Federal Tax Service Inspectorate so that the tax is not calculated from the date of theft.

If the car is being repaired or at an impoundment station, it is in the garage and is not used

There are reasons why the owner does not use the car (the most common examples: the car was driven to an impoundment parking lot, the driver was deprived of his driver's license, the vehicle must be stored in the garage or undergoing long-term repairs). What about paying transport tax in this case? The logic is simple: since according to the documents you are still the owner of the car, the obligation to pay it remains unchanged. The fact that the car is idle in this case does not matter.

Beneficiaries

There are vehicle owners who are not obliged 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 passenger car for disabled people;
• tractor or combine.

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

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

• 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 exemption from paying the fee only for one of them.

How to determine the amount of tax

To determine the amount of the fee that the owner of the vehicle is required to transfer to the budget, you will need to know the baseline. These are the engine power and the collection rate. With power, everything is simple - its value is indicated in the registration documents for the car. If in the registration certificate of your car the power is indicated in kW, then you need to convert them into 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 on the 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 they took care of this). At the same time, local authorities have the right to adjust the rate. Or you can increase or decrease the rate no more than 10 times.

For example, the transport tax rate:

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

Also, to calculate the amount of the fee, you may need additional values:

• if the ownership of the car was registered by you less than a year ago, then when calculating you need to use the indicator of the number of months of ownership;
• if you are the owner of an expensive car, then in the calculation you also need to use a multiplying coefficient.

Luxury cars

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

The value of the coefficient has 3 meanings:

• minimum "1.1"- cars with a cost from 3 to 5 million... rub. and the year of manufacture of which not older than 3 years;
• middle "2"- cars costing from 5 to 10 million rub. not 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 since 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 the specified age, then the tax goes to the usual calculation.

Calculation formula and examples

With all of the above indicators, you can go directly to the procedure for calculating transport tax. To do this, you must use the following formula:

• where N is the amount transferred to the budget;
• STN - tax rate;
• NB - engine power in (horsepower);
• KolMV - the time that you own the car (in months).

If you own an expensive car (the criteria for assignment to this group are described above), then the result (H) must be multiplied by the multiplying coefficient applicable for the category:

where PC is the coefficient for luxury cars.

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

Example 1

In March 2018, a resident of Moscow Skuratov S.D. acquired 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 - 80 l / s.

How much is Skuratov obliged to transfer to the budget at the end of 2018? In order to determine this, let's 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 calculation of the fee will look like this:

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

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

Example 2

In April 2018, a resident of Tula, Markov S.G. bought a Mercedes G-350. The price of the car under the sale and purchase agreement was RUB 6,830,000. The car was produced in 2017. Engine power - 224 l / s. For an expensive car, Markov will pay: H = 75 * 224 * 9/12 * 2 = 25,200 rubles.
In the Tula region, a rate of 75 is applied for a car with a given power (224 l / s). Thanks to the multiplying coefficient, the total amount has been 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 the motorcycle is 40 l / s, the car - 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: H = 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, that is, he is entitled to a motorcycle benefit. 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 the vehicle, or the month of its removal from the register are taken as a full month. Those. part of a month was equated to a full month for calculating tax both at registration and at 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 machine is registered:
  • before the 15th - transport tax for a full month;
  • after the 15th day - the month is not taken into account;
• The car was removed from the register:
  • before the 15th day - the month is not taken into account;
  • after the 15th - transport tax for a full month.

How to pay tax: procedure and terms

The reporting period for the payment of transport tax for individuals is a calendar year, that is, in 2019 you pay 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 due date (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.

Tax calculation is made on the basis of data received about your car from the traffic police. You will need to transfer funds for the period in which the car was listed on you as the owner.
You can receive a notification in one of the following ways:

• By mail - in this case, you will receive a certified letter, on the stamp of which the date of sending will be indicated. If you have violated the due date for payment of the fee due to late notification, the date on the stamp will serve as proof of your correctness.
• Personally - an employee of the fiscal service will personally hand you a notification, and you, in turn, will sign in confirmation of receipt.
• By e-mail- in order to receive a document in this way, you need to register on the FTS website, after which you can independently receive a notification and a receipt for payment using an electronic resource (" Personal Area"). Using this method, you also have the opportunity to find out the transport tax of an individual by TIN.

Together 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 branch of the bank or to Sberbank-online using the document number or TIN.

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

• KBK 182 1 06 04012 02 1000 110 - all basic payments of individuals are carried out with the indication of this code, arrears, recalculations and other debts are repaid using the same code;
• KBK 182 1 06 04012 02 2100 110 - for the payment of penalties in connection with the 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 receipts.

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

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

Having delayed payment (or transferred an incomplete amount), you are obliged not only to pay off the amount owed, but also to pay penalties and fines accrued in connection with your violations. Use the following formula to calculate the penalty interest:

• Where P is the amount of interest;
• H - the amount of arrears;
• StRef - the Central Bank's refinancing rate in effect during the period of delay;
• KolDn - delay period (days).

Example 4

The owner of the motorcycle Serpov V.K. 08/12/2019 received a notification of payment of tax in the amount of 4.740. Serpov violated the deadlines for payment of the transport tax and did not make the payment until 12/01/2019. Having received the request, Serpov transferred the funds on 12/27/2019. In connection with the violation of the terms of payment, Serpov was charged a penalty:

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

In addition to the penalty, the state has the right to withhold from the violator a fine of 20% of the amount of outstanding obligations. A fine is levied 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. 03.11.2019 Sviridenko transferred the amount of 5.610. Thus, Sviridenko has a transport tax debt of 2.020 (7.630 - 5.610). In connection with the underpayment, a fine will be withheld from Sviridenko, calculated in the following way:

W = (7.630 - 5.610) * 20% = 404 rubles.

Debt and the limitation period for its recovery

It happens that car owners receive notifications about the repayment of tax debt for the past years. The question arises about the statute of limitations for transport tax, within which the FTS has the right to collect lost payments. Debt collection is carried out in compliance with the following principles:

• The repayment of tax arrears has no statute of limitations. If you received a notification (demand) within the specified time period, the Federal Tax Service has the right to demand that you repay the debt for an unlimited amount of time.
• The term for calculating the amounts payable is limited to 3 years. This fact suggests that if you do not receive notifications (requirements), the fiscal authority has the right to calculate the amount and set it to you for repayment no more than 3 previous years (calculation in 2019 is allowed for 2018, 2017, 2016 and not earlier) ...
• The term for collecting funds from the fiscal service is limited to 3 years. Situations are possible when you are in an incorrect and excess amount liabilities to pay the fee (including a fine, interest) have been issued, these liabilities have been extinguished by you. But the fact of violations by the Federal Tax Service has been established. In this case, you have the right to apply to the Federal Tax Service with a demand to return the funds, but not more than 3 previous years.

In case of violation of the above conditions, claims for repayment of debt are recognized as illegal, therefore, they do not require satisfaction.

Question answer

Question:
Do I have to pay tax if the car is stolen?

On March 1, 2017, a car with a capacity of 200 l / s was stolen from the owner, about which there is documentary evidence. At the end of the year, the owner received a notification from the Federal Tax Service Inspectorate about the payment of tax in full at the tax rate of 75 rubles. for l / s: H = 200 * 75 = 15,000 rubles. Are the actions of the Federal Tax Service legal in this case?

Answer: No, the IFTS made an incorrect calculation, since when calculating the fee it is based on the actual use of the machine (number of months). The correct calculation looks like this: H = 200 * 75 * 2/12 months. = 2.500 rubles. To resolve the situation, it is worth contacting the fiscal authorities with an appropriate statement, as well as a copy of the confirmation of the fact of theft. Similar situations can arise in various cases (including due to incorrect data provided by the traffic police). Having on hand supporting documents, you can easily prove your case and achieve recalculation in your favor.

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

In April 2018, the owner sold the car, but only removed it from registration on 11/01/2018. The tax office accrued tax until November 2018. Why? The owner received a notification from the fiscal service, the amount of which was calculated as follows: H = 180 (capacity) * 42 (rate) * 10 (period of actual use in a month) / 12 months. = RUB 6.300 Since the transfer of the car on 04/01/2014 was fixed by the sale and purchase agreement, the former owner turned to the IFTS with a requirement to recalculate the amount: H = 180 * 42 * 3/12 months. = RUB 1.890 The request of the person who sold the car was not satisfied.

Answer: The refusal of the Inspectorate of the Federal Tax Service is legally justified: the payer of the tax is the actual owner of the car according to the traffic police accounting data. Since after the sale, the person who sold the car did not timely register the deregistration of the car, until 11/01/2018 the obligation to pay the fee lies with him.

Question:
When is the tax charged if the car is bought on credit?

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

Answer: You are considered the payer of the fee from the moment you enter your account in the traffic police register. Conditions loan agreement in this case do not matter. The same applies to cars under arrest and being held in a criminal case as material evidence. Main criterion in this case - the fact of deregistration in 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 or more to be applied in the next tax period (2018)"

If you have any questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days.

80 comments

Many motorists are wondering how to legally avoid paying vehicle tax. You can find out in the article in question about what the legal norms say regarding the transport tax (TN), which categories of persons may not pay TN, by what legal means it will be possible to get rid of it.

TN is a regional tax, and for the same reason a special law is adopted at the regional level, which regulates not only tax rates, payment terms, but also benefits on it.

Tax legislation establishes that the size of the heat pump directly depends on the power of the motor, that is, the more hp. With. has an engine, the more sums of money should be contributed to the treasury by the owner of the car.

The amount of tax is also influenced by elite vehicle... The list of expensive cars is annually subject to publication by the Federal authorities.

Transport tax must be paid by the owner of the car within the time period stipulated by law, regardless of the technical condition of the car. It also doesn't matter if the car owner has a driver's license or not. According to legal regulations, the car owner has the right to drive the car on his own, or to transfer it to trust.

Payers of TN can be both physical. individuals and organizations. The objects of taxation are any vehicles ( Cars, minibuses, buses, motorcycles, etc.).

Preferential categories of car owners

Article 256 of the Tax Code of the Russian Federation provides for the following list of persons who are exempted from paying TN. So, these beneficiaries can be:

• heroes of Russia and the USSR;
• citizens who have been awarded the Orders of Glory at all levels;
• participants of the Second World War;
• citizens who are disabled of the first and second groups;
• parents with many children;
• owners of passenger cars with an engine power of 70 horsepower, etc.

One of the problematic category of persons is parents with many children. The reason is that legal regulations the federal level does not specifically establish the number of children in a family so that the latter can obtain the status of a large family.

For example, in Moscow, a large family is a family in which 3 or more children are brought up. In certain regions, where the birth rate is relatively high, the minimum number is considered to be an estate of 4 (Bashkiria, Kemerovo region, etc.) or 5 ( Krasnoyarsk region, Chita region, etc.) of children. In certain regions, disabled persons of the third group may also be included in the list of beneficiaries.

Legal ways to get rid of the payment of TN

There are several legal ways to be exempted from paying TN. So, a citizen can be exempted from paying transport tax if:

It should be noted that the size of the TN is influenced not by the city of registration of the car, but by the place of registration of the car owner.

• Ingushetia;
• Crimea;
• Orenburg region;
• Tomsk region;
• Trans-Baikal Territory, etc.

After the car owner changes the registration, he should, within 10 days, submit an application for changing the registration data to the traffic police and pay the state duty for the issuance of new papers.

• Will remove the car from the register, since only those vehicles that are registered with the traffic police are subject to taxation. In order to remove a car from the register, you need to have a reason, which can be the disposal of the car. In order for the machine to be disposed of, it is necessary that:

• it is fully stocked;
• she is on the move;
• her age was more than 6 years (a new car cannot be scrapped);
• it belonged to a citizen for at least 6 months.

Cars with foreign license plates

If the car has foreign numbers, then it is not subject to taxation. The tax is paid in the state in which the vehicle is registered. It turns out that if a citizen is a citizen of another country or drives a foreign car by power of attorney, then he will not have to pay TN in the Russian Federation.

It should be borne in mind that it is possible to drive a foreign car on the territory of Russia only, at most, six months, otherwise the car owner will be fined from 1,500 to 2,000 rubles. After a 6-month period, the car owner will either have to cross the border again with the country where the car is registered, or register the car in the Russian Federation.

Is it possible to get transit numbers so as not to pay TN

Previously, many car drivers removed their vehicles from the register, received TRANSIT numbers and continued to drive the car even after the 20-day period. Since 2013, the registration rules have undergone a change, according to which motorists can receive TRANSIT numbers only if they have sold the vehicle. to a foreign person̶ to call from the territory of the Russian Federation.

If the car is removed from the register for other reasons, then transit numbers cannot be obtained. In addition, if the citizen does not issue the old signs, the latter will be put on the wanted list.

Since driving a car without registration is prohibited by law, a citizen who has violated this rule is subject to a fine, the amount of which ranges from 500-800 rubles. For repeated violation of this rule, a fine of 5 thousand rubles may be imposed on the car owner. In addition, a motorist may be deprived of a driver's license for a period of one to three months.

Termination of registration upon sale of a car

Citizens can be exempted from paying TN in the event that they remove the car from the register within 10 days from the moment of its alienation. If the new car owner does not register the vehicle for himself, then the vehicle tax will have to be paid by the previous owner. In this case, in order to be exempt from paying TN, a citizen must go to the traffic police and submit an application to terminate the registration of the car, in connection with its alienation.

In addition to the application, the former car owner must present only a passport to the authorized body.

Is it possible to pay for TN if the car is hijacked

358 of the Tax Code of the Russian Federation establishes that there is no need to pay for hijacked vehicles. In order to be exempted from paying the tax, the owner of the stolen car must submit to the police department a statement about the theft of the car, after which a criminal case will be initiated, and the applicant will receive a certificate of theft.

The application should include information about:

• addressee;
• applicant (full name, passport and contact details);
• circumstances of the case.

In the application, the citizen must indicate that he has been warned that he will be brought to justice for knowingly false denunciation. criminal liability(Article 306 of the Criminal Code of the Russian Federation).

After receiving a certificate of theft, a citizen should submit the original of this document to the tax office. TN will not be credited for the entire time while the police are looking for the car.

Do I need to pay TN for a car purchased under a lease agreement?

If the vehicle was purchased under a lease contract, then the lessee is not obliged to pay transport tax. In this case, the taxpayer is the one in whose name the vehicle is registered, that is, the leasing company.

It turns out that in the case of purchasing a car through the leasing procedure, the lessee is exempted from paying TN until the moment when the contract expires.

So, the above categories of persons have the right to be exempted from paying transport tax. The legislation also provides motorists with the option to legally avoid paying taxes. For this, there are the following legal ways exemption from payment of TN:

• sale of a car;
• registration of a car for a minor child;
• obtaining the status of a large family;
• registration of a vehicle in a different region with a low tax rate compared to other regions, etc.

How to legally avoid paying transport tax on a car updated: February 12, 2020 by: admin