Transport tax payment deadline and late fees

Paying taxes and sleeping peacefully is really more profitable than not paying the receipts of the fiscal service. If you decide not to pay the tax, you will have to pay considerable fines, which will still be collected from you through the courts. So it's better to pay a few hundred rubles for a vehicle in your possession than to put yourself in danger of getting a notice of foam. However, in 2015, many car owners may not receive payments for cars to pay transport tax. If this happens to you, do not rush to rejoice. You need to submit an application to the tax authorities at your place of residence or actual location about the presence in your possession of property that is subject to certain clauses of the Tax Code. This is due to a global update of the tax service database.

The deadline for payment of the transport tax from January 1, 2015 is set to a new one. If earlier the law repeatedly established different deadlines, today the term for the repayment of the receipt issued by the state is determined by October 1. Most likely, this is how the legislation in the field of transport tax will work in the coming years. For individuals, the tax will be calculated in the fiscal service and sent notifications to the address of registration. Legal entities calculate the transport tax at a special rate on their own. Let's consider the provisions of the new laws and requirements in more detail.

What if the transport tax was calculated incorrectly?

Each car owner at the indicated place of residence or place of registration in 2015 will be sent a receipt from the Federal Tax Service (FTS). The receipt will indicate the type of property for which the tax will be charged, as well as the amount to be paid. If you do not agree with the calculations of the tax service, you can dispute the invoiced amount as follows:

come to the office of the Federal Tax Service in your city and find a transport tax inspector;
write a statement requesting a recalculation of the tax amount invoiced;
in the application, it is desirable to indicate the reasons for dissatisfaction with the set amount and your calculation;
you can also attach copies of receipts for payment of tax in previous years;
ask the inspector for an oral explanation of the situation.

Remember that laws are regularly changed, and often the average person does not get information about these changes. Therefore, it is not worth it to loudly declare the impudent mistakes of the Federal Tax Service. It is better to politely resolve the situation, get advice and ask to recalculate the tax in accordance with legal requirements. This will work much better than intimidating an inspector with a court, for example, or threatening not to pay taxes at all.

How to calculate transport tax yourself?

For Russians, calculating the transport tax has become quite simple. If earlier they took into account the age of the car, technical characteristics and other factors that were incomprehensible to an ordinary driver, today the transport tax is calculated quite simply. If you decide to independently calculate the amount of the tax, you need the following features:

the tax rate is indicated for 1 horsepower for 1 month;
the tax is paid once a year, so you need to multiply the figure by 12;
tax rates may differ for different regions;
the transport tax is rounded up to the ruble, therefore they do not count kopecks to 49, after 50 they write down 1 ruble more;
the amount of horsepower is taken according to the technical passport of the car.

The simple formula for calculating transport tax is as follows: Tax rate * Horsepower * 12 months. If the vehicle has been in your possession for less than a year, you must indicate the total number of months that you have owned the vehicle. In this case, the tax for the year will be an order of magnitude lower. There are no other subtleties in calculating the transport tax for the layman.

If you change the engine to a more powerful one, how do you pay the tax?

Many motorists, with some relaxation of the car conversion laws, began to actively install more powerful engines that were intended for their car model, but were not included in the configuration. Moreover, it may be cheaper to buy an engine for disassembly than to repair an old power unit. In this case, the procedure is as follows:

write a statement to the traffic police with a request to change the power unit to a certain type;
wait for the official permission of the police to install the required engine;
carry out the direct installation of the power unit;
apply for a change of vehicle title and amending the registration certificate;
inform the Federal Tax Service authorities about changing the engine to a more powerful one with a special statement;
get a receipt for payment of tax on new engine indicators.

This is the only way you can legally operate a vehicle that has been converted to a more powerful one. Otherwise, you will have to hide the fact of installing another power unit and constantly be afraid of checking the traffic police. And you cannot get a technical inspection certificate with such a car. It is also prohibited to perform any registration actions with an illegally converted vehicle.

Transport tax for legal entities in Russia

Legal entities in the Russian Federation have taken over some of the functions of the Federal Tax Service and carry out the calculation of many taxes on their own. In particular, legal entities calculate the transport tax by their own accountants, and mistakes are punishable by fines or fines. Tax periods are also set in the above order, but reports will have to be submitted once a quarter. The features of the transport tax for legal entities are as follows:

accrual is made at a rate of 1 to 25 rubles per horsepower;
tax rates are selected locally and apply for each region separately;
the tax is calculated rounded to the nearest whole rubles;
payment is made once a year, property reports are submitted once a quarter.

The appearance of a car on the company's balance sheet must be reported to the Federal Tax Service using electronic document management or paper statements. But if individuals are sent payment orders, then legal entities may well earn fines and troubles without paying transport tax on time. There were many precedents of punishments for such tax violations, however, and the fines in this situation are not too high.

Fines and penalties for failure to pay transport tax on time

A penalty for non-payment of tax every day after October 1 will increase your debt to the state. Ultimately, you will have to pay a decent amount or prove in court the absence of a car registered to you, its theft and other extenuating circumstances. In most cases, the court resorts to very unpleasant sanctions, up to and including a ban on leaving the Russian Federation with a large debt. In relation to legal entities, the following measures can be taken:

unscheduled tax audit in order to determine the tax base and adjust the accrual of penalties;
the use of available leverage in the form of alerts and daily interest on the amount of debt;
seizure of bank accounts after applying to the court by the tax office;
investigation of the financial condition of the company, finding out the reasons for non-payment of taxes and fees required by law;
seizure of property and confiscation of property of a legal entity on account of unpaid debts and fines (only by court order).

More or less serious sanctions can be applied only after a verdict has been passed in court. But precedents are not in favor of taxpayers. In general, tax legislation in Russia is very strict, which allows inspectors to literally twist the arms of enterprises and individuals. It is better to go to the website of government services or the Federal Tax Service right now and check for any transport or any other tax arrears. We offer you to watch a video about when you can not pay transport tax:

Summing up

Every year the legislation in the field of taxes becomes more loyal. There have already been several attempts to abolish the transport tax and convert it to the cost of gasoline, which looks quite an adequate solution. Nevertheless, the transparency of the payment of such a tax is rather questionable. However, the transparency of the entire body of the Federal Tax Service today inspires serious doubts in every citizen of the Russian Federation. Therefore, looking for more practical and simpler solutions is still worth it. In the meantime, the transport tax has the same form as described above, and this will not change in the near future.

Due to the huge number of problems in the tax system and the imperfection of the established norms and rules for paying the tax, changes are constantly taking place, but globally, the transport tax will not change and transform in the near future. For now, it is better for Russians to control the status of a tax debtor on the website of public services and regularly check their purity before the law and the country. Do you have any suggestions for reforming the transport tax?

Transport tax payment deadline and late fees