What to expect if you don't pay transport tax?

What happens if you don’t pay your transport tax on time in 2019?

For many, a car is not only a comfortable means of transportation, but also a source of significant expenses. However, if car owners consider the costs of fuel and repairs to be inevitable, the transport tax is sometimes ignored without thinking about the consequences. Let's figure out what happens if you don't pay your transport tax in 2019.

Who should pay

Transport tax is a mandatory payment for owners of vehicles (TS), provided for by Chapter 28 of the Tax Code of the Russian Federation (TC RF). According to Art. 357 of the Tax Code, payers of transport tax (TN) are all legal entities and individuals in whose name the taxable objects of movable property mentioned in Art. 358 NK. Among them:

If the vehicle is transferred for management to a third party under a power of attorney, the obligation to pay the tax remains with the official owner.

Who may not pay

Article 358 of the Tax Code defines vehicles whose owners may not pay the tax:

• cars for disabled people or received with the assistance of the Department of Social Protection of the Population (USPP);
• any vehicles owned by companies or individual entrepreneurs, if cargo and passenger transportation is the main type of their work;
• river and sea fishing vessels;
• any agricultural machinery, if it is used at agricultural enterprises for production;

Some persons are exempt from TN at the regional level in accordance with the legislation of the subject of the Federation.

When to pay

According to Art. 360 of the Tax Code, the tax period for tax purposes is considered to be a calendar year. Therefore, Russian taxpayers are required to pay tax annually. Advance payments are not provided for individuals - the entire amount must be paid at once. Do this in accordance with Art. 363 of the Tax Code, citizens must do so before December 1 of the year following the reporting year. That is, the tax for 2019 must be paid before December 1, 2019.

A different procedure applies for organizations. Part 2 Art. 363 of the Tax Code obliges a legal entity to make quarterly advance payments, and at the end of the tax period - the amount of tax calculated in the manner specified in paragraph 2 of Art. 362 NK.

Consequences of non-payment for individuals

Failure to fulfill obligations to the state, as a rule, entails unpleasant consequences. Let's figure out what the consequences of non-payment of transport tax are. Let's start with individuals.

According to Part 3 of Art. 363 of the Tax Code, no later than 30 days before the expiration of the deadline for entering the TN, a tax notice must be sent to the taxpayer. Such a document is not sent if:

• the car owner has a tax benefit;
• the tax amount is less than 100 rubles;
• An individual has a personal account in the Internet service of the Federal Tax Service.

In other cases, it is recommended to contact the local tax office or notify about non-receipt of the notification through the Internet service of the Federal Tax Service. Otherwise, you may miss the deadline for settlements with the treasury.

Failure to pay transport tax in 2019 may entail:

• accrual of penalties;
• imposition of a fine;
• forced collection of arrears, penalties and fines.

Consequences of non-payment for legal entities

As already noted, organizations, unlike individuals, make TN calculations independently. The payment deadlines for them also differ. The consequences of non-payment of transport tax for legal entities are as follows:

• unscheduled tax audits;
• penalties and fines;
• the tax authority's appeal to the court;
• seizure of the organization's accounts and property.

In case of violation of the conditions for declaring property, officials of organizations may be brought to administrative and criminal liability.

Penalties and fines

Penalty is one of the most common consequences of late payment of TN. According to Art. 75 of the Tax Code, a penalty is a sanction from government agencies against those who pay taxes late. It is calculated, in addition to the amount of the tax itself and other possible sanctions, the next day after the delay. Penalties for transport tax are provided for each day of delay as a percentage of the unpaid amount:

• for citizens - in the amount of 1/300 of the refinancing rate of the Central Bank. Simply put, the amount of penalties is equal to the amount of outstanding tax multiplied by the number of days overdue multiplied by 1/300 of the refinancing rate;
• for companies - in the amount of 1/300 of the refinancing rate, if the delay is less than 30 days. When more, then the first 30 days - 1/300 of the refinancing rate for each day of delay, and all other days - 1/150 of the refinancing rate.

If you do not pay the tax, the Federal Tax Service will demand payment of not only the tax arrears, but also penalties. They must be repaid in accordance with Part 4 of Art. 69 Tax Code, within 8 days from the receipt of the request from the tax authorities, unless the latter have extended the specified period. A receipt for payment of the penalty is sent along with the notification, or it must be obtained from the tax office at your place of residence.

The legislation also provides for liability in the form of a fine.

According to Art. 122 of the Tax Code, in case of non-payment of the tax payment or its incomplete payment, the tax authority has the right to impose a fine on the violator in the amount of 20% of the amount outstanding.

If the tax authorities discover intent in the fact of non-payment (that is, the tax was not paid for reasons other than valid or worthy of attention), the amount of the fine will increase to 40% of the amount of tax not received by the treasury.

Consequences of failure to comply with the requirements of the Federal Tax Service

In addition to penalties and fines, tax authorities, guided by Art. 48 of the Tax Code, they can sue for non-payment of transport tax. This will allow you to obtain the appropriate executive document for the forced collection of debt under the tax bill, penalties and fines imposed at the expense of property, including vehicles, money in banks, cash, etc. The rules established by law allow you to sue defaulters within three years after delay in the first requirement for payment of technical tax. The time to file a claim depends on the size of the debt:

• if the amount is more than 3 thousand rubles, an appeal to the court is sent within six months from the date of delay;
• if the debt to the tax office is less than 3 thousand rubles - within six months from the expiration of the above three-year period.

If the tax payment requirement is undisputed and the car owner does not dispute it, the court may issue a court order to the tax authorities. When the owner of the vehicle does not agree with the amount of the accrued tax, penalties or fines, then issuing a court order is impossible - judicial review is carried out in accordance with the general procedure. Both the court order and the court decision for non-payment of transport tax are transferred to the bailiffs for execution. It is the latter who will collect arrears under the TN from car owners. In some cases, such enforcement documents may be sent to the employer to collect debt from wages.

How to check debt under TN

Of course, vehicle owners are interested in paying off their tax debts: the longer they avoid paying, the higher the final payment will be. Tax authorities can provide up-to-date information on tax debt.

You can also use online resources. Information on debts is available on the State Services web portal, in your personal account on the tax service website, as well as on the FSSP website. However, the latter site will show data on debt only if there is appropriate enforcement proceedings, that is, after a court decision has been made. For other resources, registration and verification will be required indicating the TIN, passport and other personal data.

Statute of limitations for paying tax for individuals

Part 3 Art. 363 of the Tax Code establishes a statute of limitations for claims for payment of TN - three years. However, what happens if you don’t pay transport tax for 3 years? In this case, the tax authorities will send a demand for forced collection of the debt to the court. For example, if until 2019 the car owner has not paid the tax charge since 2009, a demand for payment can be made only for 2016, 2017 and 2019 - the owner of the vehicle is not obliged to pay the debt to the treasury for earlier periods.

Conclusion

Almost all vehicle owners have an obligation to pay TN. They must do this annually, no later than December 1. Otherwise, you may face penalties and fines. Tax debt can be “accumulated” for 3 years. If you continue to ignore it, the Federal Tax Service will sue. However, the law allows for the recovery of unpaid tax only for the previous three years.

Transport tax in Russia: video

Practicing lawyer with 10 years of experience. Specializations: criminal law, insurance law, administrative offenses.

How to avoid paying transport tax in Russia?

Faced with a letter from the tax office demanding payment of vehicle tax, many motorists simply throw it into the far corner and forget about it. The question of whether or not to pay this type of fee will be considered in detail, because the question: how not to pay transport tax in Russia is more and more relevant from year to year.

Transport tax – who should pay?

Tax legislation is undergoing more and more changes every year and, unfortunately, not in favor of the citizens of our country. This year, changes have affected the transport tax; with the help of this article you can get a number of specific answers to pressing questions.

Every owner of a vehicle equipped with an engine should be aware of the obligation to pay transport tax. The amount for tax payment is determined by the constituent entities of the Russian Federation independently. The list of cars subject to taxation is published every year on the tax office website.

Tax legislation provides for a number of benefits for paying such a fee, this applies to owners of heavy trucks. It seems to be a positive thing, but all good things, as a rule, come to an end, and from the middle of this year this benefit will be canceled.

Another significant change this year was the use of increasing coefficients when paying taxes. This applies to owners of those cars whose cost is equal to or exceeds three million rubles.

What happens if you don't pay transport tax?

If everything is clear with the tax itself, which is assessed by the tax office, what to do if you ignore the payment of such fees. The consequences of non-payment of tax are determined by law. The consequences of such a step are the same for everyone. I wonder how to avoid paying transport tax and what will happen next?

In case of late payment, the tax service has the right to charge a fine in the following amount:

• twenty percent of the tax amount – when the intention to reduce the tax base has not been established;
• forty percent of the tax - applies if the owner of the vehicle intentionally reduced the tax base, for example, provided inaccurate data on the car’s power.

In addition to the penalties imposed, the tax office will certainly calculate penalties for late payment of taxes. Such penalties are calculated for each day of failure to fulfill the payment obligation based on the annual refinancing rate.

Calculation of penalties for late payment of transport tax

In order to guess how much the amount of penalties will be, it is possible to calculate it yourself. The essence of this calculation is as follows:

Amount of arrears*refinancing rate/300*number of days overdue.

Example:

The tax inspectorate made a calculation and assessed a tax in the amount of twenty thousand rubles. The owner of the car made a partial payment. As a result, he incurred a debt to the tax inspectorate in the amount of ten thousand rubles, the period of delay was thirty days. In natural terms it looks like this:

10000 * 7.75 / 300 * 30 = 77 rubles 50 kopecks.

Subsequently, the taxpayer will be presented with an amount to pay, which will be determined as the amount of fines and penalties. If payment is not made, the tax office has the right to present the amount of the unpaid debt for collection through the FSSP.

Deadlines for payment of transport tax in 2019

The deadline for paying transport tax in the Russian Federation is set before December of each year following the reporting year.

For example, the vehicle owner must pay the vehicle tax for 2019 by December 1, 2020.

In this case, the tax service must send a notification of payment obligations by mail before the end of October 2018. The absence of a notification does not exempt taxpayers from paying tax; motorists must receive it themselves in their personal account of the Federal Tax Service or in person at the tax office.

Are there any benefits for paying this tax?

According to the tax legislation of the country, transport tax is a regional tax, and it is the payment of this type of tax that replenishes the budgets of the regional and local levels; funds do not go to the federal budget. In accordance with this, any benefits for the payment of such a fee may be established by regional authorities.

Due to the fact that the amount of transport tax in 2019 is part of the road fund, regional officials are in no hurry to consider introducing any benefits for the payment of transport tax, and the rates are the same for almost everyone, be it a large family, a disabled person or a pensioner .
At this point in time, tax payment can only be canceled if a car or other vehicle is deregistered. There are no other legal provisions for the removal of the encumbrance on payment of the fee.

Theft and theft of a vehicle. What to do?

Many in their lives have encountered such an unpleasant situation as the theft of his car; such an incident entails too great a loss. At the same time, the owner of the car loses not only the opportunity to recoup the funds spent on the purchase of the car, but he is also entrusted with the obligation to pay money to the regional budget in the form of transport tax. To avoid unnecessary payments, you must provide evidence of the theft.

Confirmation of theft

Tax legislation provides for the possibility of exemption from the obligation to pay tax if a car or other vehicle is listed as stolen and is wanted, but with reference to the provision of evidence of the theft

Despite the approved norms of tax legislation on confirming the fact of theft, the authorities did not provide and did not approve the list of necessary documents that would confirm this fact.

Based on the practice of situations that have arisen, tax authorities may request the following series of documents:

1. Law enforcement agencies must issue a certificate, personally to the victim or to another person on his behalf, indicating the fact of theft and the initiation of a criminal case for the theft of a vehicle;
2. In addition to the certificate or in the absence of one, tax authorities may request a copy of the decision to initiate criminal proceedings;
3. If the criminal case is completed and the vehicle remains not found, it is also necessary to provide a document indicating this, so that the taxpayer will continue to be exempt from paying the fee, since in fact the vehicle is still listed as stolen.

All of the above documents can be provided either in original or in copy form. In the case when documents are provided in the form of copies, tax inspectors have the right to send an official request to law enforcement agencies in order to obtain confirmation from them of the fact of theft and the initiation of criminal proceedings.

If the taxpayer provides only the statement that he submitted to law enforcement agencies regarding the fact of theft, he will receive a refusal from the tax office, with an explanation that this is not evidence. More information can be found on the official website of the tax office.

From when will the owner of a stolen car be exempt from tax?

The car owner will have the opportunity to be exempt from paying transport tax only if it is deregistered by the State Traffic Safety Inspectorate. Moreover, if a car or other vehicle is not found and is wanted after the expiration of the statute of limitations, it is possible to remove it from the register.

In order to remove a vehicle from tax registration, you must write a corresponding application to the tax office. After which the taxpayer will be exempt from further assessments.

Until the car is registered with the State Traffic Safety Inspectorate, the fact of theft will need to be confirmed annually by the tax authority, otherwise the charges will resume.

There are cases when the internal affairs bodies do not hand over to the injured car owner documents that confirm the initiation of a criminal case, even by issuing a certificate. There is no point in insisting on the issuance of such documents. When applying to the tax authority with an application, tax officials on their own behalf will make an official request to law enforcement agencies and they will be sent all the necessary documents according to the list.

When to pay transport tax and what happens if you don’t pay?

This question arises for many car owners. After all, they themselves must worry about what tax to pay and when. Unpaid or partially paid tax is considered a violation, and defaulters are held accountable for this.

When to pay transport tax?

Transport tax by individuals must be paid before December 1 inclusive . The deadline for paying tax for 2016 is December 1, 2017, for 2017 — December 1, 2018, etc. The statute of limitations for taxes is three years when the amount exceeds 3,000 rubles. and three years six months if its value is less than 3,000 rubles. Exceptions may occur in cases where the tax office through the court has restored the deadline for filing an application for collection. In a normal situation in 2018, you can forget about your debts for 2014 and earlier.

// On December 28, 2017, the so-called “Tax Amnesty Law” was adopted, according to Article 12 of which the transport tax arrears accrued as of January 1, 2015, as well as the debt on penalties accrued on the said arrears, are subject to write-off for individuals . //

You can calculate the tax amount for your car in advance using a transport tax calculator .

How do you warn about debt?

The tax office warns about the occurrence of debt within three months after the payment deadline: that is, until March 1 - if the tax amount was more than 500 rubles. and within a year - if less than 500 rubles. At the same time, registered letters are sent and messages are received by e-mail. The car owner can check the debts himself on the website nalog.ru in his personal account or on State Services. The standard period for payment of the amounts specified in the request is 8 working days. Got a debt? Get a penalty .

What is a penalty?

Responsibility for unpaid tax arises from the first day of delay, from December 2. The initial punishment for forgetful car owners is a fine.

Example: You owe 3075 rubles. You want to pay off the debt on December 31st. In this case, in addition to 3,075 rubles, you will have to pay another 23 rubles. Calculation: 3075 rub. x (16 days x 8.25 + 13 days x 7.75) / 30,000 = 23.85 rubles, since the Central Bank rate decreased from 8.25% to 7.75% on December 18, 2017. If you remember about paying the tax in a year, the penalties will increase to 306.32 rubles (3075 rubles x (16 days x 8.25 + 56 days x 7.75 + 323 x 7.5%) / 30,000). The Central Bank rate from February 12, 2018 is 7.5%.

Penalties will accrue until you pay everything, or until the statute of limitations expires - then the debt will be written off.

What are the fines?

20% of the amount of unpaid or partially paid tax, hidden tax base or its illegal understatement. 40% - if they can prove that these actions were committed intentionally. The imposition of a fine occurs at the discretion of the tax office, which has identified unpaid tax.

Debt collection through court

As soon as the amount of arrears exceeds 3,000 rubles , the tax service has six months to file an application for collection in a court of general jurisdiction. A court order is issued by a magistrate alone (without trial or calling the parties to hear their explanations) and has the force of an executive document. A copy of the order is sent to the debtor. If the car owner has objections, he can appeal it within 10 days from the date of receipt of the order. If this happens, the order is canceled and the tax service has another six months to send the claim to the district court, where the case is considered with the participation of the parties.

After the appeal period has expired, if this has not happened, enforcement proceedings are initiated, on the basis of which the debt is collected from the citizen. The procedure also follows the standard procedure: notification of the debtor, and then forced collection.

How does enforcement occur?

Unpaid tax can be obtained from the debtor by writing off funds from accounts, arrest and subsequent sale of property, including a car, a ban on traveling abroad (if the amount of debt exceeds 30,000 rubles), and restrictions on registration actions.

Criminal liability

A person can be brought to criminal liability only if he evaded paying taxes by failing to provide a tax return or other mandatory documents, or by including knowingly false information in them. Moreover, over three years, the debt must be more than 900,000 rubles and the share of unpaid taxes, fees and insurance premiums in it exceeds 10% of the amounts payable.

The punishment decided by the court may be as follows:

— A fine in the amount of 100,000 to 300,000 rubles or in the amount of wages or other income of the convicted person for a period of one to two years.
— Forced labor for up to one year.
— Arrest for up to six months.
— Imprisonment for up to one year.

What happens if you don't pay transport tax on time?

Every year, all owners of personal vehicles must pay a special tax. This requirement is established by Chapter 28 of the Tax Code of the Russian Federation. Failure to pay transport tax is a violation for which fines are provided. How much you will have to pay if you forget about the tax receipt or deliberately ignore it, we will talk today.

Transport tax is paid by all owners of registered vehicles

Who is obligated to pay transport tax?

All citizens, individual entrepreneurs, organizations that have registered vehicles listed in Article 358 of Chapter 28 of the Tax Code of the Russian Federation pay transport tax. The same document contains a list of vehicles that are not subject to tax.

There are no federal transport tax benefits in Russia for 2019. However, regions of the Russian Federation can provide benefits to certain categories of citizens. If you are entitled to benefits, to receive them, submit an application to the Federal Tax Service (KND form 1150063).

How to determine the amount of tax?

To understand what tax to pay, you need to multiply the tax base and rate, the period of ownership of the car and the share of the vehicle owned by the taxpayer.

The tax base is taken as the vehicle engine power in hp.

Each region of the Russian Federation determines the tax rate independently. If the rate is not determined in the region, the tax rates from the Tax Code of the Russian Federation given in the table are used.

If the car has one owner, then the share of ownership is determined as 1. If there are two owners - 0.5, if there are three - 0.3, etc.

The holding period is counted in months. If a car is purchased in the middle of the year, you pay tax only for those months when you already become the owner of the vehicle.

For passenger cars costing more than 3 million rubles, increasing coefficients are also used (in accordance with Federal Law No. 335-FZ dated November 27, 2017):

There is no need to calculate the tax amount yourself in 2019. When registering a car, the traffic police transfers information about it to the relevant Federal Tax Service inspection. After this, the vehicle owner will receive tax notices.

If you want to check the correctness of the tax charged to you, you can use the electronic calculator on the website of the Federal Tax Service of the Russian Federation. You need to enter the following information:

• the year for which you want to pay tax;
• vehicle ownership period in months;
• type of vehicle;
• engine power;
• availability of benefits.

Make sure the site detects your region, or change it manually so that the correct calculation order is used when calculating.

There is no need to calculate the tax amount yourself

Where and when should I pay tax?

Vehicle tax is paid according to the details of the Federal Tax Service in the area where the owner of the vehicle is registered.

Individuals.

The tax period is taken to be 1 year. Individuals pay tax no later than December 1 of the year following the tax period. That is, before December 1, 2019, you need to pay the tax for 2018, before December 1, 2020, for 2019, etc.

A notice of the need to pay tax is sent by the Federal Tax Service to the taxpayer’s address at least 1 month (30 days) before the deadline for paying the tax.

Organizations and individual entrepreneurs

In each region of Russia, transport tax for legal entities is paid in the manner and within the time limits established by local authorities. In this case, the payment deadline should not be later than the deadline for filing the declaration specified in the Tax Code of the Russian Federation, namely February 1 of the year that follows the reporting tax period.

Depending on the legislation of a particular region, legal entities can pay vehicle tax in installments (in advance payments every quarter) or in one amount.

What is the penalty for non-payment of tax by individuals?

Article 122 of the Tax Code of the Russian Federation provides for the following penalties for complete or partial non-payment of taxes for citizens:

• 20% of the tax amount if it is not paid in full, the tax base is unintentionally underestimated (the Federal Tax Service received incorrect information about the capacity of the vehicle, tax inspectors made errors when calculating the tax);
• 40% of the tax amount in the case where the car owner deliberately evaded paying the tax.

What fine is punished for non-payment of tax by organizations and individual entrepreneurs?

For organizations and individual entrepreneurs, the penalties for non-payment of tax are the same as for individuals. But they can also receive a fine for failure to submit a declaration or for the inaccuracy of the information specified in it. In the first case, you will have to pay 5% of the tax amount, in the second - 40,000 rubles if the violation was unintentional and 80,000 if it was intentional.

How are penalties calculated?

For each day of delay, starting from December 1 of the year following the tax period, penalties are charged. They are calculated using the following formula:

Here X is the amount of the unpaid tax fee, Y is the interest rate of the Central Bank of the Russian Federation, 1/300 is the interest rate of penalties according to the Tax Code of the Russian Federation, and Z is the number of days of delay.

How is transport tax debt collected?

The procedure for collecting debt from individuals is established by Article 48 of the Tax Code of the Russian Federation, and for legal entities and individual entrepreneurs - by Articles 46 and 47.

Pre-trial

If the taxpayer does not pay the tax on time, the Federal Tax Service sends him a demand. It must be completed within 8 days of receipt. If this is not done, tax, fines and penalties will be collected through the court. Read more about the procedure for issuing requirements in Article 69 of the Tax Code of the Russian Federation.

You can pay tax at the request of the tax inspectorate at any bank, via Internet banking, from a bank card or from an electronic wallet, through a terminal or ATM, from a current account (for individual entrepreneurs and organizations). You can also use the “Tax Debt Check” service on the State Services portal and pay off your debt online.

Failure to pay taxes always leads to large expenses

When the taxpayer has not complied with the requirements of the Federal Tax Service, an application for forced collection of the debt is sent to the court.

Collection is made at the expense of the debtor's property. First, they will try to debit funds from a bank account or card. If there is not enough money, the account will be blocked until the required amount appears on it or until taxes, fines and penalties are paid in cash or in another way. If the amount of debt is more than 10,000 rubles , the debtor may be deprived of the right to travel abroad. It is also possible to seize real estate, a car, goods, raw materials and other property to pay off the debt.

The Federal Tax Service can go to court within 6 months from the date on which the deadline for fulfilling the requirement to pay taxes, fines and penalties has expired. On the day the application is submitted, a copy is sent to the taxpayer.

An application to the court is submitted if the amount of the claim against the debtor is more than 3,000 rubles. But this does not mean that you can not pay tax if it is less than the specified amount. The tax authorities will wait another year, the amount of unpaid tax will double and increase due to penalties, and after that the bailiffs will come to you.

Did you not pay the transport tax for a good reason, for example, because you were in the hospital? Provide evidence of your innocence to the judicial authorities so that they make a decision in your favor and save you from having to pay fines and penalties.

What is the statute of limitations for transport tax?

The statute of limitations for vehicle tax, according to Article 113 of the Tax Code of the Russian Federation, is 3 years. This means that you may be required to pay taxes, penalties and fines only for the last 3 tax periods.

By forgetting to pay the transport tax or deliberately ignoring it, you risk losing a large amount on fines and penalties. To prevent this from happening, check the correspondence received at your address and monitor the presence of tax debts on the State Services portal. You can register on the website of the Federal Tax Service of the Russian Federation and pay all taxes online through the “Taxpayer Personal Account”. And if by November 1 the receipt for the transport tax has not arrived and there is no electronic notification about the need to pay it either, be sure to contact the Federal Tax Service Inspectorate at your place of registration for clarification.

What happens if you don't pay transport tax?

So, December 1 is the deadline for paying property taxes for individuals. It, as you already understood, in addition to apartments and dachas, also includes vehicles. In other words, everyone who owns a car had to pay transport tax by December 1. You didn’t do this and want to know what our strict but humane state will do to you. Please!

First and most important. If you do not find a notice in your mailbox from the tax authorities about the need to pay transport tax (according to Article 52 of the Tax Code of the Russian Federation, it must be sent to the car owner no later than 30 working days before the deadline for paying the tax), this does not mean that you are exempt from him. You will still have to pay. But in this case, you need to take the initiative yourself to fulfill your civic duty.

Pay the transport tax yourself!

To do this, you can use one of the methods above. The most reliable way is to contact the tax office at your place of registration. The inspector will issue you a second notice indicating the amount of transport tax and details of the organization where your money will go.

The most difficult way is to calculate the transport tax yourself. To do this, you need to find out (use the calculator on the website of the Federal Tax Service - FTS) the basic tariff in force in your region and multiply it by the number of months over the past year during which you owned this vehicle (if you have owned the car for a long time, feel free to multiply by twelve). Owners of expensive Mercedes, Rolls-Royces and various Maybachs should be aware of the increasing coefficients for luxury cars - they can be found on the website of the Ministry of Industry and Trade. Next, you should find out the details of the tax office at your place of registration and pay the tax. This can be done on the Federal Tax Service website.

To be aware of your obligations to the state, it is best to create a taxpayer page (personal account) on the website at nalog.ru. True, for security reasons, the registration process itself does not take place via the Internet, but through personal communication with the inspector. In other words, to get a password to enter your personal account, you will have to go to the tax authority (you should take your passport and TIN with you). After this, you will be able to independently monitor and regulate your relationship with the tax authorities.

Sometimes a situation arises when you have a car, but the tax office does not have information about it. Can I not pay? You need to pay, you just need to contact the traffic police to change the address of the vehicle owner in its database.

There is another convenient service where you can find out about debts - the State Services website. It also displays information about taxes and even gives you the opportunity to pay them. Please remember: the Federal Tax Service has 14 days to process the payment. During this period, the paid debt may “hang” on the site, after which it will disappear.

Now you are a debtor!

December 1 has passed, and the transport tax has not been paid. Congratulations (in quotes): he changed his status to “debt”, and you, therefore, turned into a debtor. With all the consequences...

Firstly, a penalty is charged for each day of delay. It is not large, but, firstly, if the amount of debt exceeds three thousand rubles, the tax service can sue you in order to collect it - taking into account penalties and fines. Yes, yes, the Federal Tax Service, as it turns out, can still impose a fine in the amount of 20 to 40 percent of the debt amount. However, before this you may receive a new notice with the need to pay the debt. Next, the Federal Bailiff Service (FSSP) comes into play to collect it. And this is where the “fun” part begins. The FSSP can seize the debtor’s property (arrest a car) or, for example, block his bank account. And recently, the state has acquired the right to completely write off unpaid taxes from the debtor’s account. But not for life. This type of lawsuit has a statute of limitations of 3 years. If you manage to avoid the tax office for more than three years, consider that everything turned out well...

You should remember: if the Russian Post messed up by sending a tax notice to the wrong address, losing the letter or forgetting to notify the addressee about it (against signature), you will still have to pay the tax - only without penalties and fines. But if the post office notified you of the arrival of a letter, but you did not pick it up, in this case the responsibility falls on you - six days after the notification it is automatically considered delivered to the addressee.

Various situations

It seems that's it! No, not all. Sometimes there are nuances that you should also be aware of. For example, you sold a car, but you still received a notification about payment of transport tax. Look carefully at the amount: if you got rid of the car at the beginning of the reporting period, it will be small (take into account only those months when the car was in your possession), if at the end it will be much more.

It’s another matter if the car was sold several years ago, but letters of happiness are still coming. The reason for this is the notorious “human factor”. It’s just that someone somewhere (most likely the traffic police) forgot to correct the information about the owner of the vehicle.

Where to contact? First, go to the state traffic inspectorate (with a purchase and sale agreement and a passport) - let them correct the data. You can go to the tax office, but they will still send a request to the traffic police. You don’t have to go anywhere at all - write an appeal on the Federal Tax Service website (for registered users). But this is the most “dangerous” option: your letter may not arrive, get lost, be accidentally erased, not sent, sent to the wrong place, etc. In short, look at the beginning of the paragraph and act according to the circumstances...

There are cases when the new owner of the car has not registered it in his name. In this case, “chain letters” will be sent to you. What to do? After selling the car, check the change of owner (for example, on the traffic police website). If after 10 days the data has not changed (you are the owner), go to the traffic police and write an application to terminate registration. The same “jambs” can occur if the car was stolen (and not found), disposed of, or, for example, fell under “total” (cannot be restored after an accident).

There are often situations when the notice asks you to pay more than necessary. There are many options: from an incorrectly specified engine power to an incorrectly calculated vehicle ownership period by a Federal Tax Service employee. In this case, you will also have to contact the Federal Tax Service inspectorate to clarify and correct the data - in person or through the Federal Tax Service website.