What are the consequences of failure to pay transport tax for an individual?

Consequences of non-payment of transport tax

All owners of vehicles of various types and categories should be aware that after registering this property they are responsible for paying transport tax.

On this basis, a requirement was put forward for all individuals and organizations to report to the regional Federal Tax Service the fact of purchasing transport and that it is already in their possession.

Certain penalties are awarded for failure to pay vehicle tax . Everyone knows this, but not everyone knows what the consequences of non-payment of transport tax are, that is, what needs to be done to avoid paying the assigned penalty.

This article provides information regarding the deadlines for paying taxes in 2019, and whether there are particularly important points that must be paid attention to.

Paying tax - key points

All citizens of the Russian Federation are required to pay a special transport tax for owning a vehicle - a motorcycle, car, scooter, yacht, snowmobile or self-propelled vehicle.

The size of this fee does not have a clearly fixed size, it all depends on the region . The regions themselves set the rate, based on the general economic situation.

The amount depends on the engine size, the type of car, its capacity and cost . Regardless of which vehicle a person owns, he will be required to pay for it, regardless of whether he uses it or not.

Some time ago, the tax service received information about the vehicles at its disposal and their owners from special organizations that deal with registration processes.

All this was accompanied by some inconveniences, so a scheme was developed to ensure that such information was provided to the tax office by the owner himself.

After submitting all the necessary data to the tax authorities, the driver will receive a receipt with the payment amount at home, that is, he will not have to deal with independent calculations.

The amount of transport tax varies . It all depends on the type of transport, the power level of its engine and other parameters.

Here are the most basic of them:

The information contained in the technical passport of the vehicle is taken into account. As a rule, this is the number of horsepower of the installed engine.
Tax rate per unit of force, which is different in each individual region. This number is multiplied by their total number.
The number of months in a year during which the property was owned.

As for the deadlines for paying taxes, this must be done before the first of October . These are deadlines established by law.

Payment is made by the owner of the car based on previously received notification.

What are the consequences of non-payment?

Every person who has a personal vehicle at their disposal should know what sanctions may be imposed for tax amounts not received within the established time frame.

Among the main penalties that are imposed due to non-payment of taxes, the following punishment can be noted:

imposition of a fine;
accrual and deduction of penalties;
seizure of the property of a citizen who owes;
withdrawal of cash to pay off debt;
ban on traveling to the border;
deduction of a certain amount from the monthly salary, which is credited to the bank card.

If the tax office has filed a lawsuit and demands the collection of all unpaid amounts, as well as fines and penalties through regional courts, it is worth knowing that it has every right to do so.

The size of this amount may be different; it varies directly depending on the time of delay and the points listed above. When calculating, the rules are used - a fine for non-payment of transport tax is assessed only for the last three years, no more.

A claim can be drawn up and sent only if its amount is more than 5,000 rubles.

An application to the court also has special time limits; it can be filed with the court no later than 6 months after all due and stated deadlines for payment have expired.

If a tax organization missed this deadline for some reason, it will not be easy to achieve a resolution of the issue.

If you are interested in the question regarding the amount of the fine, then it can be noted that it is calculated at 20% of the amount of the accrued debt.

If during the trial it was proven that the tax and the assigned penalty for non-payment of transport tax were not paid intentionally, then the consequences of non-payment of transport tax can be increased to 40%.

Many people are interested in whether a car can be seized for non-payment of transport tax. Here we can give a positive answer - the court may well make a similar decision.

As can be seen from all of the above, the liability for non-payment of transport tax by an individual is quite serious.

Video: What are the consequences of failure to pay transport tax?

Formula for calculating the fine

So, it is clear what will happen to the owner of the vehicle if he does not pay the tax. If an individual or legal entity does not pay the tax on time, that is, before October 1, this means that a penalty will be charged on each day of subsequent delay.

The fine itself is assessed at the moment when the defaulter decides to pay the amount of the previously established tax and penalty that was assigned.

The penalty is calculated using the following formula:

Amount of unpaid tax.
The total number of days that have passed since the delay began.
Percentage of accrued penalty.
The total amount of the debt.
Regional refinanced rate.

Every vehicle owner should not delay payment, as this will only increase the fines and penalties imposed.

In particularly advanced situations, the tax authorities will go to court, which will lead either to the seizure of property or to deductions from personal bank accounts.

All this is quite unpleasant and is much longer and more difficult to resolve than simply paying taxes every year.

Amounts of fines and penalties

The penalty is accrued immediately after a recorded non-payment of the established tax or in case of late payment. The fine, as already noted, is 20% of the total assigned tax.

As for penalties, this penalty is calculated strictly on the amount of the debt; this is a certain accrued daily payment.

It is calculated using a special formula - the amount of debt is multiplied by the number of overdue days and by the established regional refinancing rate.

To make it more clear how penalties for transport tax are calculated, you can consider the following example:

If a person was supposed to pay 2000 rubles for transport tax, but did not pay for 3 months, the amount with accrued penalties will be - 2000 tax x 8.25% x 1/300 x 90 days = 49 rubles 50 kopecks.

In other words, for three overdue months you will have to pay 2049.5 rubles along with tax. If a fine was also imposed, 400 rubles will need to be added to this amount.

If for some reason the fine amount has not been paid, the person may be held accountable in the form of seizure of property . In this case, tax officials issue a protocol and send it to the federal bailiff service.

A similar document is valid for 2 months from the time it was sent to the bailiffs, that is, after 2 months it is impossible to launch enforcement proceedings on overdue taxes.

Based on everything said above, we can conclude that failure to pay transport tax can lead to quite serious problems . In this case, the tax increases almost three times; moreover, there is a risk of encountering problems such as seizure of property and accounts.

Even if this or that emergency situation occurs, it is worth warning tax officials about it. Otherwise, you will have to spend a lot of time and nerves challenging the court decision through the court.

How to check your debt yourself?

Many professional lawyers advise checking the debt yourself in order to protect yourself from possible debt and all the consequences that it may cause.

Here is the simplest method for obtaining such information:

You must register on the State Services website. For this purpose, personal data, telephone number as well as email address are required.
Passport details, as well as TIN and SNILS are filled in.
Select the “Tax debt” service, and then click the “Get service” button.
Studying the returned result.

Payment of debt, if any, can be made at any financial institution or directly on the website using a bank card or in a special mobile application.

To receive simple informational assistance by entering data, entering personal data will be enough; to receive more complex services, it is worth going through a more thorough identification confirmation.

Important points

Very often, drivers are faced with the need to go to court on their own due to their disagreement with the requirements presented by the tax service.

Due to previously outdated information, the modern tax office may award assessments on a vehicle that is no longer in possession, as well as on a stolen one.

Bailiffs will definitely require documentary evidence of the applicant’s words and situations. These may be certificates issued by the police confirming the fact that the vehicle has been stolen.

You can also provide statements from insurance services that can confirm that the vehicle was stolen, destroyed by fire, flood, or simply cannot be restored after an accident.

There are also certain categories of citizens who need to apply for tax benefits or have the right to a deferment.

Penalties cannot be issued for the following categories of people:

Received property damage due to a natural disaster.
Employed in special seasonal activities.
A person who becomes bankrupt after paying a fine, penalty or tax at the same time.
If you have not received funds for maintenance from the employer or from the state, if you are a pensioner.

As can be seen from all of the above, government agencies can be not only tough, but also quite loyal.

If the fact justifying non-payment of tax can be proven, fines and penalties will be canceled in court.

Summing up

Like all modern state-imposed taxes, transport taxes must be paid on time, preferably without any additional charges.

It is worth remembering that delay can occur not only due to unwillingness to pay, but also due to the fact that for some reason a notification from the tax office did not arrive.

It is necessary to carefully check each notice to ensure that the information filled in the documents is correct. If an error is discovered on the part of a tax organization, it is worth gently reporting it.

Relations between payers and state tax authorities should be calm and competent.

The owner of vehicles must be responsible, public service employees must work professionally, without exceeding their authority.

Consequences of non-payment of transport tax for an individual

The long-known popular saying “if you love to ride, you also love to carry a sled” has been slightly optimized by modern car enthusiasts to suit the harsh reality. Now it sounds like this: “if you love to ride, you also love to pay taxes.” Tax legislation declares the obligation of every individual who is the owner of a vehicle, air or water transport, or other self-propelled machinery to pay transport tax.

Deadlines and amount for payment of transport tax

Important! Please keep in mind that:

Each case is unique and individual.
A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

Request a consultation via the form.
Use the online chat in the lower corner of the screen.
Call:
- Moscow region: +7 (499) 938-42-57
- Leningrad region: +7 (812) 467-32-98
- Federal number: +7 (800) 350-83-26

Most drivers are interested in when to pay the fee and what will happen if they don’t pay the transport tax at all. After all, talk that the tax authorities can take away the car is not a little alarming.

Transport tax is paid based on the notification received from the tax government agency. According to the regulations, such documents are sent to taxpayers before June of the current year .
You can find out your transport tax debt on the official service of the Federal Tax Service of Russia.

Tax amount and calculation

The notification displays the amount payable (without coefficients) for past periods (maximum three years), the deadline for payment. The size of the coefficient depends on the age of the vehicle and cost. (here you will find a detailed calculation of transport tax for different types of cars).

The legislation allows federal subjects (regions in which we live) to independently determine tax rates and payment terms.

Payment period

When do you need to pay transport tax?
The transport tax must be paid within thirty days from the date of receipt of the relevant notice. Below you will find an example of a tax notice for transport tax: Tax notice for transport tax

This month should also be used to resolve tax “misunderstandings.” For example, recalculation of outstanding obligations. For this purpose, a motivated application is submitted to the tax office, to which supporting documentation is attached.

In other words: if you do not agree with the accrued amount, or the tax authority made an error in calculations, details or other inaccuracies, then you can “appeal” this within a month.

During this period, applications for installment payment of transport tax are also submitted. Such a request is also submitted in writing, the reasons are documented. At the end of the current year, the tax authority issues another notification with the final amounts, taking into account the coefficients.

If the car has been inherited

For vehicles received as an inheritance, a citizen pays tax from the moment of state registration of ownership rights in Rosreestr.

What happens if you don't pay transport tax?

For many, the transport tax has become unaffordable, and willy-nilly you wonder what will happen if you don’t pay it at all? There are a lot of individual reasons why car owners do not make transport payments to the state budget, but one way or another it all comes down to either a difficult situation in the family or a principled position.

If the amount of transport tax is not appealed by an individual, it is automatically transformed into arrears, that is, into an undisputed amount of debt.

Last chance for voluntary payment

The tax office has another opportunity in store in this regard to “bring some sense” to an unscrupulous taxpayer. Legislation gives a second and last chance.

The government agency sends a tax demand (here is an example of one) for the payment of transport tax within a three-month period from the moment the debt was formed (when the debt is less than five hundred rubles, the period is extended to a year). After receiving such paper, the citizen is obliged to pay the required amount within eight days.

That is, in fact, the debtor has eight days to pay the tax. This period begins to be calculated not from the moment the tax government agency sends a payment notice, but from the day on which the citizen received the document. The debt must be repaid by 24:00 of the last day .

Fines and penalties

What happens if you don’t pay the transport tax this time? The tax office will collect the proper payment through the court. Plus, the taxpayer will enrich the budget by the amount of accrued fines and penalties accrued as a result. The penalty is calculated as a percentage of the total amount of debt. The interest rate is equal to 1/300 of the Central Bank refinancing rate. In 2019, the refinancing rate is 11%. To make it clearer, let's look at a simple example.

The taxpayer has a transport tax debt in the amount of 10,000 rubles. The daily fine will be: RUB 10,000. (debt amount) x 11% (refinancing rate) x 1/300 = 3.67 rub. Over the course of a year, its size will increase to 1,339.50 rubles.

The fine is 20% of the debt. That is, if there is an arrears of 10,000 rubles. the taxpayer is guaranteed to be required to pay 2,000 rubles. (10,000 x 20%). But, if the tax authorities manage to prove that the violator deliberately did not pay the tax, then its amount will double and amount to 40% or 4,000 rubles. (RUB 10,000 x 40%).

The penalty begins to accrue from the next day after the date established by the tax authority in the tax notice as the deadline for payment. And the taxpayer faces a fine if the tax is not paid to the treasury within eight days from the receipt of the tax demand.

In case of car theft

It should be taken into account that the tax is charged on all vehicles registered in the Russian Federation, the owners of which are documented to be an individual as of January of the current year. The legislator does not consider the fact that the car was stolen as a reason to relieve the taxpayer from the obligation to make a transport payment. (appropriate confirmation required).

Here is how the Federal Tax Service comments on the situation with car theft:

In the event of a car theft, the citizen in whose name it is registered is obliged to write a statement about the theft to the relevant internal affairs body, on the basis of which a decision will be made to initiate a criminal case on the fact of the theft, and a certificate of theft of the vehicle registered in the applicant’s name will be issued .

When submitting to the tax authority an original certificate confirming the theft of a vehicle, the vehicle that is on the wanted list is not considered an object of taxation.

Statute of limitations

Is there a statute of limitations for paying transport tax for an individual? This question is always relevant for thrifty Russians, because its pass makes it possible to evade taxes. Yes, I have. It is three calendar years.

That is, in 2019, the tax government authority has the right to accrue payments only for 2017, 2016, 2015. For 2014, the tax office no longer has the right to demand payment, since three years have already passed since its accrual. When the notification indicates more payments, the citizen must submit an application for recalculation. And if he did not pay the transport tax, which would be correct, then no punishment will follow. In addition, the tax office has a six-month period to file a claim for forced collection. If the government agency missed it, the taxpayer is free from obligations. However, if there is a justified reason, the court has the right to restore the missed deadline to the tax authorities.

Lawyer at the Legal Defense Board. Accountant and tax and audit expert with more than 10 years of experience.

Responsibility for non-payment of transport tax

Every vehicle owner should be aware before purchasing that it is taxable property. At the same time, citizens are obliged to inform the Federal Tax Service about each unit of transport that comes into their possession. Moreover, based on the receipts received, all motorists are required to pay an annual tax according to the tariff schedule. Failure to pay vehicle tax may result in certain penalties. In this article, we will consider what liability arises for failure to pay taxes on a car or other vehicle on time.

Features of transport tax.

All Russian citizens who own a car, motorcycle, yacht, ATV, snowmobile or other vehicle are required to pay transport tax, unless appropriate benefits are provided for them. The amount of this fee may differ in each specific case and depends on a number of factors:

Region of registration;
Type of vehicle;
Engine capacity of taxable vehicles;
The cost of this type of property.

It is worth noting that transport tax is subject to payment in any case and does not depend on whether transport is used or not. This type of taxation applies to both individuals and legal entities. The deadline for paying tax is December 1 of the year following the previous tax period for individuals and February 1 for legal entities.

Each car owner at the place of registration receives a tax notice in advance by mail in the form of a receipt for payment. It indicates a specific amount for each unit of transport owned by the taxpayer.

As for legal entities, the amount of tax is calculated by them independently for each vehicle separately. But payment can be made in the form of advance payments in installments or a single payment.

What are the consequences of failure to pay transport tax?

Failure to pay transport tax does not relieve you of liability and does not write off debt. Moreover, for failure to pay on time, a penalty may be imposed, the extent of which depends on the amount and period of delay.

The main types of sanctions imposed for non-payment of transport tax include:

Accrual and deduction of penalties;
Issuing a fine;
Seizure of the debtor's property;
Withholding funds from bank accounts or monthly salaries;
Restrictions on travel outside the country.

Penalties for non-payment of transport tax.

If the transport tax is not paid by December 1 or February 1, depending on the type of taxpayer, then from the next day of delay, penalties begin to accrue for each day of non-payment. The procedure for calculating penalties is determined by Article 75 of the Tax Code of the Russian Federation.

The following indicators are used to calculate penalties:

The accrued amount of transport tax;
Total number of days of delay in payment;
Penalty percentage;
Total amount of debt;
Refinancing rate according to region.

It is worth noting that the amount of penalties must be paid regardless of the accrued amount of tax and other methods used to ensure the implementation of taxpayers’ obligations. Payment of penalties occurs simultaneously with the payment of tax debt.

The amount of the penalty is calculated as a percentage of the amount of tax payable. The interest rate is determined in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation.

If the taxpayer refuses to voluntarily pay penalties, then they are collected forcibly. This occurs at the expense of the debtor’s funds, as well as at the expense of his other property.

Fine for non-payment of transport tax.

Failure to pay transport tax may be punishable by a fine. This is possible in cases where the taxpayer has underestimated the tax base or committed other unlawful acts and violations in non-payment or partial payment of the tax amount. The procedure for collecting fines for non-payment or incomplete payment of taxes is determined in Article 122 of the Tax Code of the Russian Federation.

As a rule, the amount of the fine is set based on the following values:

20% from the tax amount if the violations committed were committed unintentionally. For example, the engine power of a vehicle is indicated with an error in the documents or the amount of accrued tax is calculated incorrectly on the side of the Federal Tax Service.
40% from the tax amount, if the understatement of the base, illegal actions or inactions were committed intentionally.

Similar interest rates apply to legal entities. The main criterion for distinguishing between 20% and 40% is the presence of intent that influenced the reduction of the tax amount or its partial payment.

Other penalties for debtors.

The procedure for applying other sanctions to taxpayers who do not properly fulfill their obligations is established in the Tax Code of the Russian Federation:

For individuals – Article 48;
For individual entrepreneurs and legal entities – Articles 46, 47.

In addition to the main fine, additional penalty obligations may be imposed on the debtor organization if:

1. The vehicle is not registered in the prescribed manner. In this case, an additional fine is imposed in the amount of 10% of the amount of income of the legal entity.

2. If the tax return was not submitted on time, the additional fine will be 5% of the amount of income.

3. If the declaration contained false information, a fixed fine is imposed:

40,000 rubles if the error in the information was made unintentionally;
80,000 rubles if the inaccurate data is presented intentionally.

Forced collection.

Moreover, debts on taxes and fees can be collected forcibly based on a decision of the regional division of the Federal Tax Service or a court decision. Appeal to the court is carried out within six months from the deadline for repaying the debt specified in the tax claim. In this case, a decision is made containing:

Name of the tax division.
Data of the responsible person who made the relevant decision.
Data of the debtor, his full name or company name, residence or registration address.
Justification of the debt and its total amount.
The date of the decision on collection.

The resolution is drawn up in several copies. One is sent as a postal notice to the debtor, and the second is transferred to the bailiff service to initiate enforcement proceedings.

Failure to pay vehicle tax may result in collection through the following means:

1. Money in the use of the debtor in cash or held in bank accounts.

2. Securities, as well as other assets of the taxpayer.

3. The debtor's property, including the vehicle itself.

4. Materials, finished products, raw materials.

If it comes to forced collection, then the priority for debt collection is as follows:

The first step is to take into account the funds in bank accounts, as well as virtual wallets.
If no accounts are found, there is no money on them or there is not enough money to pay off the debt, then collection is carried out in cash.
If the debt cannot be paid in cash, then the debtor's personal property is used.

How to check tax debts?

To avoid unpleasant consequences, it is better to know whether the citizen is responsible for non-payment of transport tax . Since tax notices do not always reach the addressee, there is no point in rejoicing prematurely over the absence of a receipt.

All information on existing debts can be tracked on the State Services portal. In turn, this requires:

1. Go through the registration procedure on the site.

2. Log in and go to your personal account.

3. Go to the “Tax debt” section.

4. Find out about debts in one of the following ways:

Enter the taxpayer's last name and initials, as well as his TIN. Then click the “Find debt” button;
Indicate the receipt number (UIN);

In addition, to obtain information about unpaid taxes, you can use the taxpayer’s personal account on the tax office website. To do this you will need:

Information about existing debts or their absence is contained on the main page.

What is the liability for non-payment of transport tax in 2019? Legal advice

For a car enthusiast, being the owner of a vehicle is a great joy and responsibility. It is necessary not only to use it and enjoy it, but also to monitor its condition, think about its safety, follow the rules of safe driving on the roads, and also pay transport tax. Almost all car owners, except those who are officially exempt from tax, are required to pay transport tax annually. Non-payment of tax and late payment is an administrative violation, since taxes are mandatory fees established by the state. Some car owners are interested: “If you don’t pay the transport tax, what will happen?” Let's look into this issue.

Transport tax notice

At the beginning of 2015, the mechanism for notifying tax authorities about the acquisition of movable and immovable property changed. If previously information that a certain citizen became the owner of a certain property came from the bodies registering property rights (State Traffic Safety Inspectorate, GIMS EMERCOM, Rosreestr, etc.), then three years ago this responsibility was assigned to taxpayers. For this purpose, a methodology for submitting information in the form of a “Message on the availability of property” was developed. At the same time, registration authorities can also submit information about property rights. In particular, the traffic police of many large cities still notify the Federal Tax Service of the Russian Federation about vehicle registration.

This innovation applies only to those taxpayers who have never previously received a tax notice for auto tax or purchased vehicles in 2015 and later.

The tax service of the Russian Federation itself is responsible for calculating the amount of transport tax for individuals. After which she sends out paper letters with notification and receipt to all car owners. Based on this letter, the taxpayer is obliged to pay the movable property tax within the prescribed period.

If there is no notice, should I pay tax?

The absence of a notice of tax payment in 2019 is not a reason not to pay tax. If you become the owner of any vehicle, be it a motorcycle, snowmobile, yacht or car, you must be aware that you are required to pay tax on it. You may be entitled to a tax benefit, and it is useful to know about this, but in most cases, the principle “bought a vehicle - becomes a taxpayer” works.

The reasons why the notification did not arrive may be:

Perhaps you bought a vehicle after 2015 and did not submit information to the Federal Tax Service of the Russian Federation;
the letter did not reach the addressee due to the fault of the Russian Post or third parties;
human factor of Federal Tax Service employees.

How can I find out about the tax amount?

In today's digital world, taxpayers have several options to learn about their taxes and debts without leaving home. Of course, there is still an option - to personally go to the district tax office and find out information from the employees of this service. However, now most people prefer to save their time and not personally contact regulatory authorities. Therefore, they use electronic opportunities - the Gosulugi portal and the official website of the Federal Tax Service of the Russian Federation. All information about the taxes of every taxpayer in Russia is reflected on these sites.

What vehicles are subject to tax?

In 2019, almost all vehicles traveling by land, water and air are subject to taxation:

passenger cars (engine power over 70 l/s) and buses;
snowmobiles and motor sleighs;
motorcycles and other motor vehicles;
motor boats, motor ships, speedboats, sailboats, yachts;
helicopters, airplanes;
self-propelled machines and mechanisms on pneumatic and caterpillar tracks;
other vehicles.

Who pays transport tax?

The taxpayer of the transport tax can be a private person who owns a vehicle as a property, as well as a legal entity whose balance sheet includes vehicles as fixed assets.

Responsibility for non-payment of tax

Non-payment of taxes, what happens if you don’t pay transport tax? What are the consequences of not paying taxes? Every transport owner must understand that the state, represented by the tax inspectorate, cannot be joked with and payment requirements cannot be ignored. It must be remembered that car tax is paid after the fact, that is, in the current year for the previous year of ownership of the vehicle. The deadline for payment of transport tax is the first day of December. Accordingly, liability for non-payment of tax arises as early as December 2.

Responsibility for citizens

The consequences of failure to pay transport taxes can be quite serious for individuals. First of all, financial sanctions are applied to the defaulter in the form of fines and penalties for each day of delay in mandatory payment. The fine for non-payment of transport tax is equal to 20 percent of the amount owed.

Liability for legal entities

Legal entities, according to Ch. 28 of the Tax Code of the Russian Federation, are forced to independently calculate the amount of tax, the amount of advance payments and timely document reports to the fiscal authority. Accordingly, organizations have much more responsibility related to the payment of transport tax than car owners - citizens. In case of violations, a fine is imposed not only on the legal entity itself, but also on its management.

Accrual of penalties, unscheduled tax audit, withholding of income from LLC accounts, arrest and seizure of the debtor’s property are the main methods of dealing with the debt of legal entities. If the tax service proves that the incorrect information in the organization’s transport tax return is knowingly false, then the organization’s management will face criminal liability.

Statute of limitations for prosecution

According to the Tax Code of the Russian Federation, Article 113, the statute of limitations for transport tax for individuals is three years. And if a taxpayer receives a demand to pay transport tax for an earlier period, from 4 years onwards, such a demand is not legal.

Methods of state coercion to pay taxes

If the debt reaches a certain amount, the tax service files a claim for collection in court. The court makes a positive decision in favor of the Federal Tax Service and, after the decision enters into legal force, issues a writ of execution, which, in turn, is transferred to the Federal Bailiff Service (FSSP). Enforcement of obligations to pay taxes and other fees is the responsibility of this executive body.

A bailiff can seize the debtor's accounts and property, seize property, collect debt from wages or pensions, restrict travel outside the borders of the Russian Federation, and impose restrictions on the validity of a driver's license. All collection measures are aimed at speedy debt repayment and are very effective.

Special cases

Lawyers note a large number of requests from citizens with questions about paying transport taxes. What to do if you inherited a car with debts? How to avoid tax if you don’t use your car at all or only drive it once a year? Is it possible to challenge the amount of transport tax?

The car was inherited

Movable property can be bequeathed to heirs during life, that is, a will can be written for it. It can also be obtained by law after the death of the car owner. In both cases, it happens that the inheritance ends up with debts for taxes and fines. Since such debts are recognized as ordinary obligations on property, they are also transferred to the heirs in the event of inheritance. The heir may be charged with car tax debts of the deceased within the limitation period - for the last three years.

The machine is not in use

Transport tax in Russia can be called “universal”, despite the fact that it is calculated based on the number of horsepower. The more powerful the car, the higher the tax. This is the basic principle of calculating transport tax. At the same time, absolutely all owners of registered vehicles pay auto tax, regardless of the intensity and frequency of use. The tax office does not care how many kilometers a car travels a year or whether it travels at all; tax is paid upon its registration.

The “universal” transport tax has in fact proven to be very beneficial for the state treasury: if you have a car, you pay, if you drive, you pay, if you don’t drive, you pay.

Conclusion

Paying transport tax is the responsibility of every vehicle owner. The punishment for non-payment of taxes by individuals and legal entities is quite serious, including criminal liability. It is necessary to comply with payment deadlines in order to save your own budget and to improve our roads, highways, and highways. Since the motor vehicle tax is a targeted fee specifically for the repair and construction of roads throughout the country.

For private vehicle owners, the tax service is responsible for calculating the amount of tax; the information is received in the form of a paper document to the home address, reflected electronically, and you only need to pay it on time. To do this, you can use modern technologies and pay the receipt in a few minutes. For organizations, the situation is somewhat more complicated: you need to independently calculate the amount of tax for each vehicle, pay advance payments, and file a declaration. Therefore, the liability of legal entities increases significantly.

In case of non-payment, the tax office will resort to forced collection. And this procedure will be even more expensive for the debtor.

Fine for non-payment of transport tax

The owner of the vehicle must be aware of the taxes that are levied in this case. This requirement is specified in the Tax Code of the Russian Federation and its failure to comply provides for a certain measure of liability. This provision became the basis for every individual or company to report to the Federal Tax Service about the purchase of a car.

One of the types of liability for non-payment of transport tax is a fine. There are also more severe penalties, but generally, Federal Tax Service inspectors choose penalties. In this article, I will talk about what transport tax is and under what conditions a client may be fined in 2019.

General procedure for paying transport tax

The obligation to pay transport tax arises immediately after a citizen or company has purchased a car or other means of transportation. The amount of the fee does not have a fixed expression, since each region has its own coefficients and percentages.

The richer the region or region, the higher the transport tax rate. In addition, the final amount is influenced by such indicators as:

car engine volume;
type of vehicle;
capacity of the car;
cost of transport.

A person is obliged to pay the required amount regardless of whether he uses the car or not. The deadlines for paying taxes are established in accordance with the provisions of the Tax Code. By law, this must be done before the first of October. Previously, the citizen receives a notification indicating the amount to be paid.

What are the consequences for non-payment to the vehicle owner?

Every citizen who has a vehicle for personal use must know what consequences are possible if the tax amount is not paid. Responsibility measures may include:

penalty;
accrual and subsequent deduction of penalties;
seizure of the property of a citizen who was obliged to pay a tax amount;
collection of cash to pay debt;
imposing a ban on foreign travel;
deduction of a specific amount of debt from earnings received on a bank card.

If the Federal Tax Service has filed an application with the court and demands the collection of all amounts, as well as penalties and fines, then it receives the automatic right to perform any of the listed actions.

How much can the fine be?

The amount payable may vary. It directly depends on how long the delay was, and what amount was initially due for payment. A simple rule applies when making calculations. The penalty amount is calculated only for the last three years during which the required payment was not paid.

A claim is drawn up and sent for collection only if the amount exceeds 5,000 rubles. An application to a judicial authority may also have some time limits. According to the law, it is allowed to file a lawsuit no later than 6 months after all the allotted deadlines for depositing money to pay the transport tax have expired.

If the Federal Tax Service missed this deadline for a number of reasons, then it will no longer be able to recover money from the taxpayer. Typically, the penalty amount is determined as 20% of the debt amount. If it is proven during the proceedings that the tax amount was not paid intentionally, the amount of the fine may be increased to 40% of the debt amount.

There is one more nuance. Many people are interested in whether they have the right to seize a car for failure to pay transport taxes. The answer is yes, but only a court can make a decision on arrest.

How can you find out if you have a transport tax debt?

Many experienced lawyers advise you to check the debt in order to protect yourself from unexpected write-offs or other unpleasant consequences.

It is quite possible to do this and the following methods can help with this:

The easiest option is to visit the State Services portal. All data on accrued fines automatically appears here. To access the site, you will first need to register. Information can be found in the “Tax debt” section.
On the bailiffs website. Typically, information about all court debts transferred to bailiffs for collection is reflected on the resource.
You can contact the tax office at your place of residence and check all the information with the inspector.

Any option will allow you to obtain the necessary information, but the most reliable and fastest way is to contact a Federal Tax Service employee. If you discover a debt, you can quickly pay it in any convenient way. The most popular option is through State Services, where you can also get a decent discount on such payments. If the owner of the car does not agree with the court’s decision regarding non-payment of transport tax, then he may well try to challenge the decision by filing a counterclaim. This happens quite often, since tax amounts paid are not always taken into account by tax authorities and are offset against payment.

Conclusion

We can conclude the presented material with several conclusions:

Every vehicle owner must pay the transport tax by October 1. The amount is determined individually, taking into account the characteristics of the car and the region where the car is registered.
For failure to pay the amount, the citizen is held accountable and punished with a fine.
The fine may be collected in court. Measures may be more stringent, including the seizure of the car.