How to return transport tax for a sold car

What to do if you receive tax on a sold car?

Good afternoon, dear reader.

Until December 1, 2019, all Russian car owners are required to pay transport tax. As a rule, it is at the end of November and beginning of December that drivers begin to have questions about tax calculations.

This article will discuss one of the most popular questions of 2019 - what to do if taxes have been assessed on a car that has been sold a long time ago.

At the same time, I would like to immediately note that situations in practice are quite different. Some drivers sold their car recently and for some reason the new owner did not register it. However, it also happens that the tax office sends a payment for a car that was sold or scrapped in the early 90s of the last century.

Let's look at how to resolve the issue of incorrectly calculated tax:

Reasons why tax is calculated incorrectly

First of all, let's look at the reasons why an incorrect tax is received:

The new owner does not want to register the car in his name, because... he wants to evade paying tax.
The new owner was unable to register the car. A few examples.

Immediately after purchasing the car, it broke down and restoring it turned out to be too expensive. Also, the car could have been in a serious accident and cannot be restored.

On the other hand, it is possible that the buyer himself had problems. For example, he could become seriously ill.

In all of the above situations, the car remains “hanging” on the previous owner, although the buyer had no malicious intent.

The car was sold according to some non-standard scheme. For example, a few years ago, sales by proxy were practiced. In this case, the power of attorney has already expired and the buyer cannot register the car.

In general, the situations are quite different. Therefore, if you find that tax has once again been assessed for a sold car, then you should not immediately blame the buyer for this and try to “annoy” him.

For example, some embittered sellers, instead of deregistering a car in connection with the sale, deregister it for disposal. This should not be done in any case.

The fact is that the car has already been sold and the seller is no longer its owner. If he deregisters the car for disposal, hiding information about the sale and purchase transaction from traffic police officers, then this will be illegal. The buyer will subsequently be able, through the court, to force the seller to return the cost of the car to him, because he will not be able to use it.

What to do if you receive tax for a sold car?

First of all, the car owner needs to determine at what stage the mistake was made . The following options are possible:

The car is still registered with the traffic police in your name.
The car was deregistered with the traffic police, but there is no information about this in the tax office.

In this case, you can find out this information only by contacting the traffic police department. However, before contacting the police, I recommend reading the article to the end.

The fact is that if the car is still not deregistered, then its registration should be stopped at the same time. And for this you will need additional documents. Namely, you need to find your copy of the purchase and sale agreement under which the car was sold.

Please note that the purchase and sale agreement is the only document from the seller that confirms the date of transfer of the car to the buyer. So you should find it and take it with you.

However, if for some reason the contract has not been preserved, you should still contact the traffic police.

Termination of registration with the traffic police

When visiting the traffic police, first of all you need to find out whether the car is still registered in your name. If registered, then:

Terminate its registration in connection with the sale , if you have a purchase and sale agreement.
Stop registering it due to loss if there is no contract for some reason.

Deregistration in this case will be free and will not take much time.

Additionally, I recommend asking the traffic police to issue you a document (certificate) confirming that the car is not registered in your name. This applies to a situation where you do not have a contract with a sale date.

How to challenge tax on a sold car?

After all issues in the registration department have been resolved, you need to contact the tax office. You can do this:

Through the Internet.
On a personal visit.

First of all, I suggest trying to resolve the issue with incorrect accrual using your personal account. Well, if this doesn’t work out, then you’ll have to go to an appointment with the inspectorate.

1. Scan the sales contract confirming the date of sale of the car. If there is no agreement, then make a copy of the traffic police certificate confirming the date of termination of registration.

2. Go to the taxpayer’s personal account:
https://lkfl.nalog.ru

3. Go to the section for filing appeals:
Taxpayer documents – Contact the tax authority – Free-form appeal

4. Fill out the application form.

The content of the appeal may look like this:

I received a notice of the need to pay transport tax for 2016 for a Renault SR car, registration plate A123AA 777. However, this car was sold by me to Petrov Petrovich on 10/12/2015. I am enclosing a copy of the purchase and sale agreement dated 10/12/2015.

Please look into the situation and recalculate the transport tax for 2016.

If you do not have a document confirming the sale of the car, then the appeal can be written as follows:

I received a notice of the need to pay transport tax for 2016 for a Renault SR car, registration plate A123AA 777. However, I sold this car in 2013. I am attaching to my application a copy of the traffic police certificate confirming that the car has not been registered in my name since 05/02/2013.

Please look into the situation and recalculate the transport tax for 2016.

Unfortunately, in practice, a situation may arise that it was not possible to find a document confirming the date of sale of the car. In this case, taxes for previous years will have to be paid. However, even in this case, you need to contact both the traffic police and the tax office. The sooner this is done, the sooner incorrect tax assessments will stop.

How to properly refund transport tax

The reasons for returning a deduction can be completely different: from an accidental excess of funds to a banal exemption. We will tell you in detail how to refund transport tax, where it can be done, and answer other organizational questions.

Legislation

Many categories are eligible to receive transportation benefits. This is supported by the legislation of the Russian Federation with amendments for the regions.

Article 357 of the Tax Code of the Russian Federation states: a citizen whose vehicle is registered and recognized as an object of taxation can receive a transport tax.
The application form for compensation is established by letter of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/897.
The average cost of a passenger car was calculated and determined by order of the Ministry of Industry and Trade of the Russian Federation dated February 28, 2014 No. 316.
The deadlines for paying duties on movable property are established by the Tax Code of the Russian Federation, Art. 52.
Article 78 of the Tax Code allows the taxpayer to return overpaid funds.

For reference! If a citizen has a debt to pay other taxes (land taxes, etc.), then he will be denied compensation, and the money will be used to pay off the debt.

In what cases can transport tax be refunded?

Today, TN return is the most common request on the Internet. Users have many questions on this topic, and one of them is what cases allow you to return money for TN. Refunds are provided in the following situations:

registered with the Federal Tax Service of the Russian Federation;
overpaid money is assigned to a specific individual and is listed on the state budget balance;
there are no debts on other taxes requiring payment;
the citizen has collected and submitted the full package of documents required to receive benefits;
the applicant has a reconciliation report in his hands, which was previously drawn up, registered and signed by the tax inspector;
the fact of overpayment has been recorded.

Know! To receive subsidies, you must submit the entire package of papers proving payment in excess of the duty.

Is it possible to return TN for previous years?

You can receive this deduction only for the three previous tax periods. Those people who are included in a certain list of taxpayers and beneficiaries entitled to receive funds can receive compensation within the specified period.

If a person does not belong to this list or wants to return the money for a longer period (than 3 years), then the return will be denied.

For the vehicle sold

You can return the sales tax for a sold car in the following cases:

the car was sold under a general power of attorney, but there was no confirmation from the traffic police about the change of owner;
late provision of documentation on the sale of a car.

Attention! Traffic police officers are required to submit papers confirming the change of owner to the tax service within 10 days from the date of the transaction (purchase and sale).

The car owner must do the following:

pay the transport duty to avoid debt (if the payment deadline is approaching);
contact the State Road Safety Inspectorate with the contract and receive from them a certificate confirming the fact of the sale of the car;
apply for compensation, attaching all documents including the issued certificate.

The situation is different with a vehicle sold by proxy, since in fact the owner is a person registered with the traffic police.

Important! In this case, it is this citizen who will have to pay the transport tax, but after the money arrives in the budget, he can find a new owner and recover the amount spent from him.

There can be several reasons for overpayment, the most common are:

a calculation error made by a tax inspector;
documents filled out incorrectly by the citizen;
incorrectly specified data when filling out payment orders;
violations committed when registering a vehicle;
payment made in advance.

There are two concepts - overpaid and collected. The first indicates an error made by the payer, and the second - by an inspector of the Federal Tax Service or the State Traffic Safety Inspectorate.

If the tax office finds an error, they must report it within 10 days. If a surplus is found by the taxpayer, you should contact the relevant authorities, who will check the data within the same period and draw up a report.

Overpaid

Is it possible to get a refund of overpaid tax? Yes. But to do this, you must be registered with the Federal Tax Service, which makes decisions on the return of subsidies. The money allocated for this must be in the account of this service.

Attention! It is necessary to provide all payment documents confirming the fact of payment.

To receive compensation, you must collect a package of documents and submit it to the tax office at your place of residence. The procedure for processing overpaid funds is as follows:

filing an application (for the fact of overpayment) and legally required papers;
The Federal Tax Service makes calculations, thereby proving the presence or absence of surplus;
if the fact is proven, the interested person writes an application for instruction or redistribution of funds;
within 30 calendar days, the funds are credited to the recipient’s account.

For reference! A citizen who has proven and acquired the right to receive benefits can return the entire amount to himself or pay other fees on it.

Overcharged

Those funds that were accepted by the tax authorities are considered. The reason may be incorrect calculations by inspectors or erroneous information provided by the traffic police. The taxpayer himself or a specialist from the relevant authorities can prove the fact of overpayment.

If the Federal Tax Service found the error, a notification about the funds excessively collected from the individual will be sent to him by mail. An error found by the payer himself is subject to additional verification and subsequent payment.

After submitting the application and the necessary papers, the Federal Tax Service has 10 days to transfer the money.

Refund of transport tax from individuals

To return the TN, you need to act according to the following instructions:

fill out an application in accordance with the template established by law (the form can be obtained from the tax police) and support it with the necessary documentation;
receive a report with the conclusion of the inspection;
write a second application for receiving or transferring subsidies against other payments;
If the applicant decides to return the money, then within 30 days it will be transferred to the account.

Where and who to contact

First of all, you need to contact the traffic police for a certificate that confirms the right to own the vehicle. Then an application is submitted to the Federal Tax Service during a personal visit or by mail.

The documents are accepted by the inspector, who will carry out the verification and calculation. You can also submit papers through the taxpayer’s personal account.

Sample application for return

The document for the return of compensation for TN looks like this:

Application for refund of overpaid tax

Provided to the Federal Tax Service (code)

Next, indicate the details of the organization (legal entity) or the full name of the recipient, and the payer status. It is imperative to indicate the article of the Tax Code on which to rely. Tax period of calculations. Code OKTMO, KBK. Contact details of the person confirming the accuracy of all information.

Signature (with transcript)

On the second page, fill in information about the current account to which the funds will be transferred. The third indicates personal information (for individuals only).

List of documents

If all the conditions for transferring subsidies are met, then you need to collect documents to process compensation. The list includes the following papers:

passport of a citizen of the Russian Federation;
TIN;
application (submitted twice: the first time for permission, the second time for the receipt itself);
Act of reconciliation;
documents confirming vehicle ownership (technical passport, car registration certificate);
certificate from the traffic police (if the car is stolen or changes have been made to the vehicle).

Next, follow the step-by-step instructions.

Pensioner

People of retirement age are entitled to TN benefits. In this case, an overpayment may occur, since out of ignorance the elderly person continues to deposit funds. You can return the money by contacting the regional Federal Tax Service.

A statement is drawn up describing the reason for receiving benefits. In addition to the main package of papers, you also need to attach a pension certificate. If the pensioner is also disabled, then you will also need a copy of the relevant certificate. After this, the inspector will conduct an inspection and decide on a refund.

To a combat veteran

Combat veterans include the following:

WWII;
wars in Afghanistan;
wars in Chechnya;
armed conflicts in Syria, etc.

The right to compensation arises as a result of an error made by a service member or the veteran themselves. The subsidy return system is no different from the standard one. The only difference is the need to attach a combat veteran ID.

Large families

In many regions of our country, large families are exempt from paying TN (amnesty).

The reason for the surplus is parents’ ignorance of the availability of the opportunities provided. To do this, you need to attach three additional documents:

Marriage certificate;
children's birth certificate;
certificate of a large family.

Together with a standard package of papers, they are submitted to the appropriate authority.

How does a refund work?

After submitting and checking the documentation, the inspector issues a permit to receive benefits. Funds are transferred to the applicant’s current account or bank card within a month.

Tips and tricks

Before filing and returning the transport tax, make sure that you have no debts in other areas. Otherwise, all subsidies received will be used to pay off debts.

If the car was sold under a sale and purchase agreement or a power of attorney, it is worth notifying the traffic police authorities about this in order to obtain a certificate. Otherwise, you will have to pay a fee for the new owner or be completely denied any possible payments.

Transport tax refund

Refund of overpayment of transport tax is one of the most common requests on the Internet. As a rule, the calculation of the tax fee may be accompanied by a number of errors, resulting in an overpayment of funds.

In what cases can transport tax be refunded?

The main reasons why overpayment occurs:

mistakes made by tax officials. Recently, the number of transport has increased sharply, and it is likely that there may be inaccuracies in basic documents or in calculations;
changes in the traffic police rules regarding maintenance and basic parameters of cars;
errors in the payment order;
the presence of any errors when registering the vehicle;
the presence of benefits for the car owner, which were revealed later.

It is possible to return the transport tax in all of the above cases.

How to prove?

A citizen of the Russian Federation has the right to return overpaid transport tax if:

the taxpayer is officially registered with the tax service of the Russian Federation;
the amount of overpayment is assigned to a specific user and is listed in the budget account;
the user has no debts on payment of taxes - land, property. If debts exist, it is not possible to return material assets;
the taxpayer provided a complete set of documentation to the tax service for the return of transport tax;
there is a special reconciliation act, which is drawn up, registered and signed by the inspector assigned to the taxpayer;
the results of an audit of the fact of overpayment by the taxpayer were recorded.

In order to prove the right to a transport tax refund to the tax service, you must provide a complete set of documentation that confirms the fact of overpayment of the transport duty.

The procedure for returning transport tax from individuals

In order to correctly complete the process of returning the vehicle duty, you must adhere to a certain algorithm of actions:

submitting an application to the State Tax Service of the Russian Federation. The document is drawn up according to the established template. It is also necessary to indicate how the tax refund should occur - to the specified bank account or in cash;
receiving a notification from the Tax Service regarding this application for a refund of transport tax from an individual. Subject to a positive response confirming the overpayment, after some time the material funds will be transferred to the taxpayer’s bank account. On average, it takes one calendar month to review an application for each specific case.

In order to return material assets for transport tax, you must contact the territorial tax authority, according to the taxpayer’s registration address.

How to return tax to a pensioner?

There are some features of the return of overpayments of transport tax to pensioners in connection with existing benefits for this category of persons. In order to return the overpaid fee, the pensioner must:

submit a written application, according to the established form, for a refund of transport tax, taking into account the required benefits. The reasons for providing preferential conditions must be indicated;
submission of a full package of documents, including for registered vehicles, indicating technical characteristics. The average application review period lasts about 3 calendar months.

Pensioners are required to present a pension certificate.

Tax refund for a sold car

Transport duty is charged for a sold car in the following cases:

when selling vehicles by proxy of the owner;
delay in notifying the tax service by the car owner about the sale of the vehicle.

In order to receive a transport tax refund for a sold car, you must:

visit the State Traffic Inspectorate with an agreement on the purchase and sale of a car to issue a document that confirms this action;
the received certificate should be submitted to the territorial tax authority with a request to return funds for previously paid transport tax. Refunds are made within a calendar month.

In order not to encounter this problem of return, it is necessary to agree in advance with the car buyer on the re-registration of the vehicle.

List of documents

Refund of overpayment of transport tax is carried out on the basis of the following documents:

passport;
an audit report that was previously registered with the tax service;
technical passport for the vehicle;
documentation from the State Traffic Inspectorate upon request;
statement from the owner of the car;
pension certificate (for pensioners), certificate from a medical institution (for disabled people).

An application for return should be filled out in accordance with the established template, where it is mandatory to indicate the registration address and the actual residential address of the owner of the car.

I received a tax on a sold car - what should I do?

The owner (the person indicated in the vehicle passport) notifies the tax office about the sale of the car..

The parties enter into a purchase and sale agreement, then the new owner deregisters the car, registering it in his name. The State Traffic Safety Inspectorate is notified of this by the State Traffic Safety Inspectorate .

But there are situations when the owner sold the car, and the tax comes to him. What to do in this case and where to go?

How to notify the tax office, do I need to file a return?

In 2013, a law was passed regulating the procedure for registering a vehicle. To sell a car, you now only need to draw up a sales contract, sign it, pay for the purchase, and pick up the keys from the former owner.

Next, the buyer is obliged to go to the traffic police within 10 days, re-register in his name, and the car will no longer be registered with the former owner.

But sometimes it happens that the tax on the sold car has arrived. Let's talk what to do then. The main reason: legally the owner of the vehicle remains the same, so all claims regarding the car are addressed to him .

But there are other reasons. For example, you sold a car in 2015, but the notification about the need to pay tax on the vehicle arrived the following year.

Pay attention to the amount. If it is smaller than usual, there is no need to worry. Tax for individuals is calculated annually for the tax period preceding the previous one.

This means that in 2016 you will pay for the months of 2015 that preceded the sale of the car. Therefore, the amount will be smaller, and in 17 the tax on the sold car will not come.

Everything is much more complicated if the vehicle is sold, but the tax has not been due for the first year.

Most of the problems associated with taxation are created by the owner and seller themselves . The most common reason is the lack of a procedure for changing the owner of the car, selling without deregistering the car.

If a car is sold but not deregistered, who pays the vehicle tax? All fees and fines will be in the name of the former owner, and he will have to pay them.

If you sell a car, but the new owner does not register the car, and the tax comes, the culprit is the buyer of the car.

According to the new rules for re-registration of a vehicle, the procedure for deregistering a car has been removed from the process, and the personal presence of the seller during re-registration is no longer required.

He only puts the signatures required under the purchase and sale agreement, transfers the necessary documents on the car and receives the money.

And the buyer must re-register the car in his name within ten days after purchase. If he does not do this, the tax will continue to go to the previous owner.

To clarify the problem, you should contact the traffic police . You will be provided with a list of cars that are registered in your name. If this list contains a car that has been sold for a long time, you need to contact the new owner.

If communication is lost, you need to put the vehicle on the wanted list . The car will be seized and sent to a special parking lot. Then the buyer will show up and ask to lift the arrest.

Demand that he pay the tax or reimburse you for the amount paid for the state duty and re-register the car in his name.

If you simply ignore taxes, the bailiffs will file claims against you, since the car is still registered in your name.

Transferring a vehicle by proxy is not the best option. The owner creates problems for himself with his own hands. Any power of attorney (general and even with the right to resell) gives the right to use the car, not to own it.

When transferring a vehicle by proxy, its owner remains unchanged; there is no change of ownership . He will receive notifications about taxes, late payments, fines and accidents. But the purchase provides all the rights to own the car.

You need to know that in the legislation of the Russian Federation there is no concept of “sale by proxy” . The sale means the transfer of ownership of the car, and the power of attorney only allows you to use it.

Wine structures

This problem can also arise due to the fault of the traffic police department if the employees did not submit information about the re-registration of the car to the Federal Tax Service or did not have time to enter the data into the database.

Then it is necessary to submit a purchase and sale agreement and a copy of the vehicle’s passport, and on its basis, registration for the car will be issued to the new owner.

Tax officials can also make mistakes . If you know for sure (you checked this point with the traffic police personally) that the new owner has re-registered the car, or the date indicated in the tax does not correspond to the period of use of the vehicle, go to the tax office with a copy of the purchase and sale agreement, write an application for recalculation of the tax.

Sometimes the tax authorities also make mistakes and send a notice of tax payment for a period when you were no longer the owner of this car.

Remember that the tax office sends a notice of transport tax to the address indicated in the registration documents for the vehicle when it is registered with the traffic police.

You need to check how closely it matches your current postal address and place of residence.

Let's find out how to challenge the transport tax on a sold car.

Solving the problem

A car owner who has sold his car, but continues to receive tax notices for the period following the conclusion of the transaction, must correct this misunderstanding. Otherwise, he will have to pay tax or receive penalties for evasion.

If the demand is illegal, contact the tax service or the traffic police MREO to justify the refusal to pay tax on the car sold. If the notice was sent by mistake by the Federal Tax Service or the State Traffic Safety Inspectorate, you need to write a statement asking to bring the data into compliance.

If the buyer has not re-registered the car to himself:

Call the new owner and demand that he register the car.
If beliefs don't work, take more drastic measures. Contact the traffic police, write a statement about searching for the vehicle or its disposal , then you will have grounds for deregistering the car. After the application for disposal, no one will be able to use the car again. The former owner will only be able to sell it for spare parts.
You can terminate the purchase and sale agreement unilaterally . This method is provided for by the legislation of the Russian Federation if one of the parties does not fulfill its obligations. After liquidation of the contract, the buyer will be obliged to pay tax for the period during which he operated the vehicle, and the seller undertakes to return the money. Also, the previous owner has the right to file a lawsuit for failure to fulfill obligations and demand compensation for moral damage.
The most time-consuming process is appealing the fee in court . It is necessary to challenge each notification, collect many documents that will prove that the victim is right. Tax authorities and traffic police officers will be involved in the case. Then taxes will be charged to the new owner from the moment the car is re-registered.

If the car has been re-registered:

the traffic police take a certificate that confirms the fact of re-registration;
with this certificate they go to the tax office;
write a statement indicating the date of the transaction and the details of the new owner of the vehicle;
Attached to the application is a copy of the purchase and sale agreement that you entered into with the buyer.

Regardless of whether you choose a peaceful way to solve the problem or a radical one, you need to ensure that the unscrupulous buyer registers the purchased car in his own name as soon as possible.

Video: What to do if tax comes on a sold car

Consequences of non-payment of tax

Ignoring receipt of payments is not a solution, but aggravation of an already difficult situation. If the former owner of the car does not respond to notifications from the tax office, a case will be opened against him for evasion of state duty.

According to the law, such a situation will threaten the violator with withholding 30% of his salary and blocking his accounts. He may be banned from traveling abroad.

If applications against the violator continue to accumulate, he will become a malicious tax evader, and his case will be transferred to the bailiffs. Then a peaceful solution to the problem will not help.

You will have to prove your case for a long time, collect various certificates, which will be accompanied by significant financial costs.

But the Tax Code limits the period for sending notifications for transport tax: it is sent no more than 3 tax periods that precede the year of its sending.

The owner is not required to pay tax for earlier periods . Those. The statute of limitations for transport tax is 3 years. But tax officials constantly monitor the statute of limitations.

Usually they do not miss the moment when they can still collect a duty from the car owner.

The Federal Tax Service can send documents for payment no later than:

three months from the date of discovery of the fact of late payment (debt amount 500 rubles and more);
one year from the date of discovery of the fact of non-payment (the amount is less than 500 rubles).

8 working days are allocated for debt repayment from the date of receipt of the demand by the debtor, unless a different period is specified in the notice.

If the demand to pay the debt continues to be ignored by the car owner, the tax authorities will go to court for:

six months from the date of expiration of the claim for a debt of more than 3 thousand rubles;
three years from the end of the claim if the debt is less than 3,000 rubles (if the amount of debt grows and exceeds this mark, the 6-month rule will apply from the moment it is exceeded).

Let's find out how to return transport tax for a sold car.

We return the tax

If you have paid tax on a sold car, take the following actions:

contact the traffic police with a car purchase and sale agreement, get a certificate;
go to the tax office, write a corresponding application, attach an agreement, a certificate.

If you sold the car by proxy, the actual owner is the one who was registered with the traffic police . He will also be a taxpayer. Then you will need to pay the tax, find the buyer, and collect the amount paid from him.

Then contact the traffic police, provide the contract, and get the car re-registered in the name of the new owner. Afterwards, returning the paid fee to the INFS will not be difficult.

Tax evasion has very serious consequences for the person receiving the notices . If a tax has been received on a sold car, the issue must be resolved immediately, otherwise the duty will have to be paid within a month after receiving the notification.

Timely elimination of the problem will help the former owner of the vehicle to defend their rights.

Sell your car only in accordance with current regulations.

When selling, do not spare money on preparing a full package of documents, since in the future they will guarantee that the seller is right in the event of controversial issues with the traffic police services, the tax office or with an unscrupulous buyer.

After the sale, do not forget to make sure that the new owner reaches the traffic police within 10 days and re-registers his purchase in his name.

How to return paid transport tax if the car has been sold?

Good afternoon Tell me how to get the money back from the tax office. I sold the car a long time ago, the tax on it came, I went to the traffic police - I took a certificate and submitted it to the tax office. but for some reason I had to pay money for the car that I currently own and for the same one that has already been sold. They said you can write a statement and pick it up later. Tell me, is this legal? If so, what application should I submit now?

Good afternoon If overpayments occur, taxpayers can exercise the right to a timely offset or refund of the overpaid amount of taxes, penalties and fines.
To do this, you must submit a written application to the inspectorate at your place of registration. The amount of overpaid tax can be:
• used to pay off existing, for example, arrears of the corresponding type of tax
; • offset against upcoming payments for this or other taxes of the corresponding type;
• return to the current account.
An application for a credit or refund of the amount of overpaid tax may be sent to the tax authority within three years from the date of payment of the specified amount.

You can ask for a sample application at the territorial tax office, at the inspector’s window