How long does it take for transport tax to expire?

Limitation period for transport tax for individuals

Car owners who have transport tax (TN) debts dating back three years believe that there is no need to worry about such debts, since the statute of limitations has expired. Despite the fact that there are indeed statutes of limitations for tax payments, due to some nuances in the laws that regulate debt collection, it is impossible to completely guarantee tax write-off.

We will talk about the procedure for collecting debts under the Labor Code and the specifics of calculating the limitation period below.

For how many years can transport tax be collected?

According to the Tax Code of the Russian Federation, car owners pay TN for no more than 3 years.

Taxpayers specified in paragraph one of this paragraph pay tax for no more than three tax periods preceding the calendar year of sending the tax notice specified in paragraph two of this paragraph.

clause 3 art. 363 Tax Code of the Russian Federation

So, even if you have not paid auto tax since 2011, in the tax notice that will arrive in 2019, you will see calculations only for 2018, 2017 and 2016. And you can only pay for these three years, no more.

Limitation period for road tax

If the Federal Tax Service discovers in time that you do not pay taxes, it will apply to the court for a writ of execution to collect the debt at the expense of your property. The deadlines that must be observed when filing an application with the court vary depending on the amount of debt.

According to paragraph 2 of Art. 48 of the Tax Code of the Russian Federation, the limitation period for payment of transport tax for individuals is 6 months. The countdown of this period starts:

after 8 days from receipt of the tax request for payment of the debt - for debts of more than 3,000 rubles.

from the day when the debt on TN reached 3,000 rubles.

after 3 years and 8 days from receipt of the request for payment of the debt - for debts less than 3,000 rubles.

So, if the tax office does not have time to go to court within the prescribed time, then it will no longer be able to collect the debt from you. However, it should be borne in mind that the judge has the right to issue a writ of execution later than the established deadlines.

If the deadline for filing an application for recovery is missed for a valid reason, it may be restored by the court.

para. 4 p. 2 tbsp. 48 Tax Code of the Russian Federation

Limitation periods for collecting transport tax from individuals by court order

If the Federal Tax Service goes to court on time, it will receive a court order to collect the debt. The order must be transferred to the bailiffs for execution within 3 years.

Court orders can be brought for execution within three years from the date of their issue.

Part 3 Art. 21 Federal Law of October 2, 2007 N 229-FZ “On Enforcement Proceedings”

This means that if the tax office does not transmit the order to the bailiffs within three years, then it will be impossible to collect the debt. If the Federal Tax Service submits the order for execution on time, then the bailiffs, on its basis, will initiate enforcement proceedings (IP) to force the collection of the debt.

It should be borne in mind that while the court order is with the bailiffs, its validity period is interrupted. If, for example, the debtor is hiding or does not have property that can be used to pay off the debt, the individual entrepreneur will be closed and the order will be returned to the collector. In this case, the expiration date of the writ of execution begins again. And the claimant can ask for the renewal of the individual entrepreneur on its basis, again within 3 years.

After the break, the period for presenting the writ of execution for execution is resumed. The time elapsed before the deadline is interrupted does not count towards the new deadline.

Part 2 Art. 22 Federal Law of October 2, 2007 N 229-FZ “On Enforcement Proceedings”

So, under what conditions can transport tax be written off after 3 years:

If the six-month limitation period for obtaining a court order to collect debt from the debtor’s property has expired.

If the tax office did not transmit the order to the bailiffs within 3 years from the date of its issuance.

It should be remembered that the statute of limitations may be extended by the court, and the three-year period for collecting auto tax by court order may not occur at all due to its interruption. Thus, it is better to pay taxes on time and not hope that the tax debt will ever be written off.

Transport tax expires after 3 years

There is an opinion that the statute of limitations for transport tax is 3 years. But is it really that simple? Let’s find out in this article. For what period can transport tax be collected? To understand what the statute of limitations for collecting transport tax is, it is necessary to study the articles of part one of the Tax Code of Russia, i.e. The first period that is important in this matter is the validity period of the transport tax for the calendar year.

Is the transport tax expiring? Limitation period for transport tax for individuals.

It follows that there is no time frame in the Tax Code of the Russian Federation after which the taxpayer would be relieved of the obligation to pay tax.

But this is in the general case. The Code makes an exception for the statute of limitations for transport tax on individuals. Limitation period for transport tax for individuals Everyone knows that individuals do not calculate transport tax on their own, but pay it on the basis of a notification received from the tax office. Tax authorities must send such a notification no later than 30 days before the due date for payment. Transport tax has been paid by citizens. must be no later than December 1 of the year following the expired tax period.

This is Sunday in the year, so the payment deadline is shifted to More details, see. At the same time, the Tax Code of the Russian Federation limits the period for sending a notification to the Taxpayer: it can be sent no more than 3 tax periods preceding the calendar year of its sending p.

For example, in a year the inspectorate has the right to demand payment of tax only for , and years. The taxpayer is not required to make payments for earlier periods. That is, in fact, the Tax Code of the Russian Federation establishes a 3-year limitation period for the transport tax of individuals.

Deadline for forced collection of transport tax The inspectorate has the right to force collection if the obligation to pay the tax is not fulfilled by the taxpayer on time. Moreover, in relation to transport tax, such an obligation arises for the latter no earlier than the date of receipt of the tax notice. This follows from paragraph. If the payment deadline is missed, the tax authorities begin the collection procedure.

First, a requirement to pay the TN is issued. Moreover, the deadline for sending a claim depends on the amount of debt. So, for arrears in the amount of rubles. If the arrears are less than RUB. The Tax Code of the Russian Federation allocates 8 working days for compliance with the requirement, unless a longer period is specified in the requirement itself.

In case of failure to comply within the specified period, the tax authorities have the right to apply to the court with an application to collect the tax at the expense of the taxpayer’s property. The period for filing a lawsuit is 6 months.

However, the beginning of its flow is tied to the amount of the amount collected. So, for debt over RUB. The tax authorities must monitor the smaller amount of arrears for 3 years. If during this period the amount of the taxpayer’s debt for various claims exceeds the specified limit, the 6-month period will begin counting from the date when the amount exceeded the ruble.

If it is not possible to accumulate so many debts in 3 years, the term will begin to count at the end of these 3 years. When all these deadlines expire, the controllers will lose the right to collect the debt. The court, of course, can restore the missed collection period, but it will only do this for good reasons. Tax officials cannot present taxes for payment for earlier periods.

If you fail to fulfill your obligation to pay taxes on time, the inspectorate may begin collection. The collection procedure and terms are strictly defined by the Tax Code. Participate in the competition on our forum!

Write-off of taxes It is believed that the obligation of citizens and organizations to pay taxes to the budget on time cannot be alienated, nor can it have a statute of limitations.

Is there a statute of limitations for paying transport tax?

Our law firm offers services to protect your interests in court in disputes regarding the collection of transport tax. Collection of transport tax arrears for long-ago tax periods is one of the most common causes of disputes between individuals and tax authorities. Next, we will look at this issue in more detail and decide after what period you can forget about unpaid taxes and sleep peacefully. In accordance with Art. On the one hand, this removes some of the responsibilities from the taxpayer and shifts them to the tax authorities; on the other hand, the taxpayer should be careful about the amount of tax calculated by the tax authorities and, if possible, double-check it. In order to calculate the tax, the tax authorities must know the characteristics of the vehicle.

How long does it take for transport tax to expire?

Home — News Bad tax debts from three years ago will be written off from citizens. Amendments have come into force that will please not only you and me, but also the tax authorities. Let us say right away that this procedure does not apply to arrears of taxes paid in connection with business activities and private practice, for example, entrepreneurs, notaries, lawyers. Clause 2 of Art. What the tax authorities wanted to do and what happened It is interesting that the initiator of the amendments was the tax service itself. And as its leader Mikhail Mishustin stated, writing off such debt was not supposed to be a tax amnesty, but a correction of errors by the registration authorities. The idea of the Federal Tax Service was to write off only those debts on property taxes, transport, land, and property taxes that arose due to incorrect calculation of these taxes. That is, for example, if you were mistakenly assessed property taxes on a car, apartment, land plot that you simply do not have.

Tax debt - statute of limitations

It is interesting that sometimes a claim may imply arrears ten or even fifteen years ago. The question arises: is this money really a debt and are the demands of the tax inspectorate legitimate? Are there any boundaries by which tax collectors determine the terms of arrears? These are very important questions to which the taxpayer must know the answers, since notification of the existence of a debt can come to anyone, even a law-abiding person. What does this mean? First, you need to understand what arrears mean and the statute of limitations for paying transport tax. All legal entities and individuals are required to pay transport tax and advances on it. It is worth noting that individuals do not need to calculate the amount that needs to be transferred to the account of the tax service. This task was taken over by the tax authorities. But legal entities are less fortunate: they are required to calculate the tax themselves.

Limitation period for collecting transport tax

Ask a question Is there a statute of limitations for transport taxes? Very often, car owners receive requests by mail from tax authorities to pay vehicle tax for previous years. Every car owner should know the answers to these questions, since notifications can come to both a willful defaulter and a law-abiding citizen. Features of notifying the car owner about payment of transport tax This tax requires mandatory payment no later than December 1 of the following year. But the peculiarity of paying the duty for individuals is that the owner of the car does not calculate the tax himself. The tax service does this for him. It is she who sends a person a registered letter by mail with a notification of tax payment.

Statute of limitations for taxes

But what about 3 months from the date of failure to fulfill the obligation to pay under the Notification? It was: Article Deadlines for sending a demand for payment of taxes and fees The demand for payment of taxes must be sent to the taxpayer no later than three months after the deadline for paying the tax, unless otherwise provided by this Code. Became: Article Deadlines for sending a demand for payment of taxes and fees 1. The demand for payment of taxes must be sent to the taxpayer no later than three months from the date of discovery of the arrears, unless otherwise provided by paragraph 2 of this article. When identifying arrears, the tax authority draws up a document in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

The statute of limitations for transport tax is the period of time after the expiration of the decision to prosecute 3 years have expired.”

What is the statute of limitations for transport tax?

Results The concept of the statute of limitations in taxation The tax statute of limitations is enshrined in paragraph. As we can see, this provision establishes a limitation period only for liability for an offense, but does not apply to the limitation period for fulfilling the obligation to pay tax. It follows that there is no time frame in the Tax Code of the Russian Federation after which the taxpayer would be relieved of the obligation to pay tax. But this is in the general case. The Code makes an exception for the statute of limitations for transport tax on individuals. Limitation period for transport tax for individuals Everyone knows that individuals do not calculate transport tax on their own, but pay it on the basis of a notification received from the tax office. Tax authorities must send such a notification no later than 30 days before the due date for payment.

Help The statute of limitations for taxes is the period of time when the tax authority has the right to forcibly collect tax arrears. However, payers quite often accumulate tax debts. Therefore, it is important to understand whether there is a statute of limitations for taxes for individuals and legal entities and what nuances there are in this matter. Debt is formed when payment deadlines are not met, which are established for each payment in the relevant chapters of Part 2 of the Tax Code. Their change occurs in the order described in Chapter. If the established periods are violated, a fine is paid under Art. When the payment amount is calculated by the Federal Tax Service, for example, land or transport payments, its payment is required after receiving the relevant notification within a month from the date of its receipt. A longer duration is provided for in the notification itself. The limitation period provided for in Ch.

And only on the basis of it is the transport tax paid. 3 tbsp. Tax Code of the Russian Federation). For example, in a year the tax office may send But if in these three years the debt exceeds the specified figure, countdown.

Collections from individuals by court order Expand Car owners who have debts on transport tax TN three years ago believe that there is no need to worry about such debts, since the statute of limitations has expired. Despite the fact that there are indeed statutes of limitations for tax payments, due to some nuances in the laws that regulate debt collection, it is impossible to completely guarantee tax write-off. We will talk about the procedure for collecting debts under the Labor Code and the specifics of calculating the limitation period below.

Is the transport tax expiring? Limitation period for transport tax for individuals. How is it calculated? The deadline for payment of transport tax, after which the tax authorities will no longer be able to claim the tax debt through the court, the limitation period is 3 years preceding the year the tax notice was sent. From the date of receipt of the tax notice, the taxpayer becomes obligated to pay transport tax. No later than 30 days before the due date for payment, the tax office must send the taxpayer a tax notice, Art. The tax inspector delivers this notice to the taxpayer personally against signature or sends it by registered mail. Article 52 of the Tax Code of the Russian Federation determines that a registered letter is considered received after 6 days from the date of sending the registered letter.

Is there a statute of limitations for transport tax for individuals?

Many vehicle owners find in their mailboxes a message from the tax authorities about payment of transport fees for the previous 5-9 years. Citizens immediately have a question: “Is there a statute of limitations for the transport tax of individuals; if so, how many years is it?” Any transport owner must know the answer, since messages are sent both to the defaulter and to the person who respects the law.

Is it possible to write off transport tax beyond the statute of limitations? Paying the vehicle tax is an obligation for both ordinary people and legal entities. persons The tax authorities do the calculations for the past period for ordinary people, and the company itself must determine the amount of tax.

As soon as the tax year ends, the payment must go to the state treasury. If the period has expired, the citizen may be held accountable for non-payment for non-compliance with current legislation. The amount of debt is determined taking into account the required payment made by the person.

The arrears arise on the day following the last date of payment or on the next day after the submission of the application for payment at the end of the allowable time.

The statute of limitations for transport tax for all individuals is the time after which the debt cannot be collected. In order to make the payment correctly, you need to familiarize yourself with the contents of Article 363 of the Tax Code of the Russian Federation. This regulatory act reflects the need for a citizen to transfer funds to the deposit of the tax authority, which carries out vehicle registration. Repayment can be made by advance payment.

Many vehicle owners are interested in transport tax and whether there is a statute of limitations for collection. The law defines a period of thirty-six months, after which the Federal Tax Service cannot collect the debt for interest and penalties. The tax for vehicles must go to the country's treasury.

It must be remembered that the use of this period is defined in the regulations of our country. There are nuances for ordinary citizens and organizations. The Tax and Duties Service can forcibly collect arrears of motor vehicle tax.

According to Article 356 of the Tax Code of Russia, the transport tax is mandatory for car owners.

To make a payment, you need to have a message sent by the tax authority. It arrives in the mail thirty days before the end of the payment period. The law establishes that the notification must be received by the car owner before the first of October.

The transport fee is calculated for the previous year. Debt collection is carried out within three years; after this time, arrears cannot be collected from citizens and organizations, this is illegal.

Nuances of informing the payer about payment of the fee

The car tax must be paid no later than the first of December of the following year. The nuance of payment for ordinary citizens is the following: they do not calculate it themselves, this is done by the tax authority. He directly sends out messages by mail about payment for TN.

Is there a statute of limitations for writing off this fee, penalties for paying for a car not within a certain time period? The statute of limitations is the time when tax authorities can require a citizen to pay a debt incurred for a tax on motor vehicles within a specified period of time.

This means that if a citizen does not pay on time, then the statute of limitations on the car arises. Many people want to understand transport tax, writing off debts due to the expiration of the term, and what to do correctly. For example, the owner of a car received a request to pay the fee for 2018, however, it also says that it is necessary to pay the fee for 2009, what is the right thing to do?

In this case, you need to pay the current payment. As for the debt for 2009, you first need to find out whether the citizen actually did not pay the fee in 2009. You need to find a check or print it by going to your NS office. If the payment was made on time, then you can go to court with a claim for unlawful actions of the tax authorities.

If they discover a situation where the owner does not pay the fees, they can apply to the court for a writ of execution to return the arrears at the expense of the person’s property. The deadlines that must be observed when submitting a statement of claim differ from the amount of arrears.

Based on clause 2 of Art. 48 of the Tax Code, the statute of limitations for claims for payment of transport fees for ordinary people is six months.

The countdown of this time begins:

at the end of eight days from the date of receipt of the notification from the Tax Service - for debts more than three thousand rubles;
from the moment the debt reaches three thousand;
as soon as thirty-six months and eight days have passed from the date of receipt of the message about the payment of the debt, if the amount is less than three thousand.

If the tax authorities, at the time specified by law, do not file a claim in court, then they will not be able to collect the debt. However, you need to remember that the judicial authorities can issue an order to the bailiffs even after a certain time period.

If the tax service submits a statement of claim in a timely manner, it receives an order to collect arrears. It must be handed over to the bailiffs no later than thirty-six months. This means that if the tax authorities do not give an order to the FSSP within a given time, then arrears cannot be obtained. If the resolution is submitted in a timely manner, the FSSP will initiate proceedings to collect the debt.

You need to know that while the order is in the FSSP, its validity period ends. For example, if a person is hiding from the bailiffs or he does not have property that can be sold to cover arrears, then the resolution will be returned to the Federal Tax Service. Then the countdown of the writ of execution begins again. Tax officials may require the resumption of production within thirty-six months. Because of this, there is no statute of limitations for writing off the motor vehicle tax.

Under what circumstances can tax be written off if thirty-six months have ended:

the six-month period for obtaining a court order to collect arrears from a citizen’s property has ended;
The tax authorities did not submit a resolution to the FSSP within thirty-six months from the date of its issue.

Remember, the statute of limitations for a claim may be extended by the court, and the thirty-six month period for receiving tax under a decree may not occur at all due to the expiration of the validity period. Therefore, it is necessary to pay on time and not expect that the debt will be written off.

How long does it take for transport tax to expire?

Hello, in this article we will try to answer the question “How long does it take for the transport tax to expire?” You can also consult with lawyers online for free directly on the website.

If a one-time “pre-election gift” to the electorate does not mean anything, then the second amnesty of tax debts right before the presidential elections - this already looks like a system.

However, you do not have to report a change of residence to the tax office. This must be done by the authorities carrying out registration at the place of residence (clause 5 of Article 83 of the Tax Code of the Russian Federation). Accordingly, if you change your place of residence and notifications are sent to your old address, it will not be your fault.

Thus, if vehicles are not registered in the manner prescribed by the legislation of the Russian Federation, then they are not subject to transport tax.

What happens if you don’t pay transport tax due to the statute of limitations?

Since the claimant has the right to ask to renew the IP an infinite number of times, and the validity period of the document begins to run anew each time, this actually means that there is no statute of limitations for collecting the auto tax.
It should be remembered that the statute of limitations may be extended by the court, and the three-year period for collecting auto tax by court order may not occur at all due to its interruption. Thus, it is better to pay taxes on time and not hope that the tax debt will ever be written off.

The procedure for determining the average price of a vehicle was approved by the Ministry of Industry and Trade of Russia (order No. 316 dated February 28, 2014). It is calculated using one of 2 developed formulas. The application of this or that formula depends on whether there are representative offices of the car manufacturer in our country - from them the ministry requests information on recommended prices for cars of specific brands and models.

No spam, only announcements of new articles that are interesting to small businesses. We write about registration, taxation and management of private businesses.

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).

The requirement to pay the tax must be sent to the taxpayer (responsible participant in the consolidated group of taxpayers) no later than three months from the date of discovery of the arrears (Article 70 of the Tax Code of the Russian Federation).

Well, this is pure wiring, taxes not paid before 2015 would have been written off anyway, due to the expiration of the statute of limitations (3 years).

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.

She received her education at Moscow State University. Completed a refresher course at Moscow State University. Often invited as an independent expert when considering disputes between two participants in road accidents. Extensive experience in resolving traffic disputes.

In accordance with Art. 70 of the Tax Code of the Russian Federation, “the demand for tax payment must be sent to the taxpayer no later than THREE months from the date of discovery of the arrears.”

I know people, the tax office has been waiting and waiting, not just three, five. Now it will be written off from him in a couple of years. The writ of execution is subject to execution.

Basically, you needed to notify the tax office that the car was transferred under a power of attorney, and you would be temporarily exempt from paying tax (for the period the power of attorney is valid), and then simply issue new powers of attorney and send new notifications. Now you can also submit such a notification with the necessary documents, which will protect you from tax assessments in the future.

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.

Provisions on the rules for paying fees for owning vehicles are outlined in the legislation and options for punishments for ignoring the norms of the Tax Code are also recorded here. Moreover, in particularly advanced cases, measures can be quite harsh, including the loss of part of the property. This should be understood by every potential defaulter.

And whoever, law-abidingly, annually slobbered his hard-earned money into the insatiable maw of the state budget simply because he had something to ride on, is a fool and a cash cow. As they say, “pedal sucker.” And there are actually millions of such foolish car owners who can now safely consider themselves sheep intended for shearing by a cunning state. Congratulations to all of us.

Since we are talking about tax collection, vehicle owners are well aware that repayment of accrued amounts is considered their responsibility.

He cited the transport tax as an example. Thus, the Federal Tax Service has the right to demand that car owners pay car tax for the periods from 2015 to 2017, due to the fact that the notification from the tax office must be sent no more than three years ago.

Is there a statute of limitations for collecting tax payments or penalties for paying vehicle taxes on time?

Question about transport tax (to knowledgeable people)

In addition, tax benefits may be provided at the regional level (for example, for pensioners, parents with many children, etc.).

But the most interesting thing in paragraph 4 of Article 52 is that “if a tax notice is sent by registered mail, the tax notice is considered received after six days from the date of sending the registered letter.”

In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose a restriction on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.

If the payer does not pay the tax, then the fiscal authorities have the right to demand forced collection. Then the tax debt is withheld in accordance with the same Tax Code. That is, the actual existence of debt serves as the basis for its forced collection.

The concept of statute of limitations in taxation

Transport tax is considered by law as a financial measure of a regional nature, therefore this payment replenishes the regional and local budget, but not the all-Russian one. Tax authorities are responsible for calculating transport tax; legal entities independently carry out calculations for payment of tax contributions. In this case, the amount of transport tax payable by individuals who are individuals is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.

And this year I received a notice for all years, and even with interest. To be honest, I didn’t know anything, because... sold under a general power of attorney and left for another country. I left in 2000, and the law came out in 2002. Do I have to pay for all years or just the last three years (I heard that this is the statute of limitations that applies)?

The consequences of non-payment of transport tax largely depend on the behavior of the debtor, the timing of the delay in transferring the contribution, as well as on its amount. The most severe measure is to refer the issue to the judicial authorities in the event that the payer maliciously evades notifications coming from the Federal Tax Service.

How to get rid of transport tax debt?

True, the obligation is not assigned to certain categories of citizens belonging to less protected segments of the population, in other words, beneficiaries.

It often turns out that taxpayers receive notifications from the tax office about tax arrears for periods long past. Are such demands legal and is there a statute of limitations for paying 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!

The last three options are considered measures applied by bailiffs in the event that there is a corresponding court decision, and the debtor continues to ignore the need to repay the contribution. Moreover, penalties and fines are ultimately also included in the total amount of debt, which is subsequently collected from the unscrupulous car owner.

That is, during this period, the tax authority may present its demands to the taxpayer to collect the debt from him for non-payment of transport tax.

In June 2016, Petrov I.A.
deregistered a previously registered Mitsubishi ASX car in Moscow. The car's engine power is 140 horsepower. If the debt is not repaid after the demands of the tax authorities within the period specified in the written notice, then this gives every reason to the tax authorities to go to court.

Limitation period for payment of transport tax

The general rules state that the tax is paid before December 1 at the place where the vehicle is actually located. The basis for payment is a notification sent by the Federal Tax Service by mail 30 days before the due date of payment. Calculations at the tax office are made according to the traffic police data, and the amount is determined based on the results of the taxation period, which is prescribed in the Tax Code of the Russian Federation.

The Internet portal of the "Rossiyskaya Gazeta" was registered with Roskomnadzor on June 21, 2012. Certificate number EL No. FS 77 - 50379. The editors are not responsible for the opinions expressed in readers' comments.

Quite often in judicial practice, controversial issues arise in relation to such an issue as the statute of limitations for transport taxes.

If a citizen independently reports that he has a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report was submitted. However, this condition only applies if the tax office did not have information about the reported object.

Many people want to get a clear answer to the question: “What is the right thing to do if the tax authorities sent a registered letter about payment of duty on a car for 2018, but the notice states that you also need to pay for 2011?” Accounting services and accounting services in Moscow and Moscow Region. Outsourcing of accounting services. Legal services: registration, amendments, liquidation.

Limitation period for transport tax: taxation features

Somehow my husband forgot to pay the transport tax, there were problems and this moment simply slipped out of my head. When notifications about the debt began to arrive, I was surprised, but I paid the debts.

Later, I came across an article about the tax limitation period, which interested me extremely. I will tell you in detail what the vehicle tax statute of limitations is and what opportunities it gives car owners.

A little about tax and deadlines

Not only legal entities are required to pay transport taxes; similar payments are also provided for individuals. The tax service maintains the amount of fees for this category of citizens.

At the end of the annual period, the state treasury must receive a tax payment from the citizen. If there is no payment, the defaulter faces liability for tax evasion.

There is such a thing as a statute of limitations. This is the period after which tax authorities are deprived of the right to collect debt from the defaulter. The legislation determines the limitation period for transport tax at 36 months, after which the Federal Tax Service cannot collect the debt for penalties and interest.

To make the payment, the citizen must receive a notification letter from the tax authority. Typically, tax officials send such letters by mail about a month before the deadline for paying taxes. According to the law, such a notice must be delivered to the car owner before October 1. The collection is calculated over the past year, and debt collection is carried out over a 3-year period.

After this period, it is prohibited to collect arrears from citizens.

Is there a statute of limitations for transport tax?

In simple terms, a statute of limitations is a certain period of time after which a person is released from performing a certain obligation. According to the Tax Code, a person cannot be held accountable in the field of taxation if 3 or more years have passed since the offense.

We are talking here only about punishment for non-fulfillment of payment. There is no statute of limitations for the payment itself, but there are some exceptions for transport taxes.

The law establishes a three-year limitation period. After 36 months, the person can no longer be required to pay the amount claimed.
For ordinary citizens with the status of individuals, the tax amount is calculated automatically. The Federal Tax Service sends a payment slip to the citizen’s address, which should contain a notification with the amount of the contribution calculated only for the last 3 years, no more.
For earlier years, Russians are no longer required to pay tax debts.

If a car owner has ignored tax payments since 2013, then in 2019 he will receive a document calculating the debt for 2017, 2018 and 2019. The period before 2017 will no longer be taken into account. But this is only possible in the case where the Federal Tax Service, for some reason, turned a blind eye for so long to non-payment of taxes on a vehicle.

Time limits for which taxes are collected

There are certain periods during which tax authorities have the right to collect tax for a vehicle in the form of a strict requirement. If the debtor does not pay the tax by December 1, the tax authorities have the right to demand forced repayment of the debt. If the payer expects that there will be any delays, it is better to inform the tax office in advance that you do not have the opportunity to pay the debt on time.

Sometimes the Federal Tax Service assumes some deferrals, otherwise, from the first day of non-payment, penalties begin to accrue, and for each day.

According to the law, collections are carried out in several stages, for each of which specific time periods are defined:

first, the debtor is notified of the need to repay the tax;
if the amount exceeds 500 rubles, then the notification letter is sent within 3 months, but if the debt is less than this amount, then the demand is sent to the debtor within a year;
If notifications are ignored and the tax debt is not repaid, the Federal Tax Service will file a lawsuit within six months after the end of the payment period;
Tax authorities are required to sue if the debtor does not pay the debt within the allotted 8 days and the amount of the debt exceeds 3,000 rubles.

Although only 3 years are allotted for forced collection, you should not count on complete closure of debt obligations. The Federal Tax Service can appeal to the courts even after 3 years, if it provides evidence to the court that there was a good reason for the untimely filing of the statement of claim.

Features of receipt and payment of notifications by taxpayers

Citizens are required to pay motor transport taxes no later than December 1. The taxpayer simply needs to pay the receipt, in which the tax authorities have already calculated the required tax amount.

Sometimes situations arise when a citizen receives a notification about the need to pay the current transport tax and fee for a period that passed 5 years ago. In such a situation, it is recommended to pay only the current payment.

As for long-standing debts, it is worth looking for payment slips. It happens that there are failures in the system, a person paid tax, but the system did not count it. To do this, it is recommended to keep all tax and other similar receipts in order to protect yourself from unlawful demands of tax authorities and other government agencies.

If all the deadlines expire and the tax authorities do not have time to file claims in court, then they will no longer be able to repay the debt. But the judicial authorities can issue order documentation to the bailiffs after the allotted time. Upon receipt of a court order to collect arrears, the Federal Tax Service must transfer it to the bailiffs within 3 years.

if the transfer is timely, the bailiffs initiate legal proceedings to collect transport tax debts;
If the tax authorities do not submit a court order within the allotted 3-year period, then they lose the opportunity to collect arrears.

The main point in case of non-payment is to identify the starting date of the delay and identify the persons responsible for its formation. Against this background, controversial situations between tax authorities and taxpayers often occur.

The dangers of tax debts for transport

The responsibility for paying tax for motor vehicles falls on the car owner immediately after registering the vehicle with the State Traffic Safety Inspectorate. People who have deregistered their vehicle are exempt from such payments. Such obligations are considered permanent, but for convenience, individuals are provided with a one-time annual payment.

If payment is not made on time, a debt is formed. The amount that has not been paid is considered arrears. A penalty in the amount of 1/300 of the rate of the Central Bank of the Russian Federation will be charged daily for arrears. Sometimes taxpayers are faced with situations where additional proceedings are required due to controversial issues. They should be resolved without delay, otherwise the car owner may be subject to severe sanctions such as:

ban on leaving the country;
seizure;
forced collection of debts from a bank account;
evacuation of vehicles and their sale to pay off debts.

If controversial issues arise, they need to be resolved in the prosecutor's office or court.

It is better to resolve issues with the tax office peacefully by paying the receipts sent on time. But if there is a debt on TN, then it is worth considering several nuances.

According to the Tax Code, the statute of limitations for transport penalties is only six months. It is during this period that the Federal Tax Service can sue to recover the arrears. The countdown begins from the moment the notice is sent to the taxpayer.
Accruals for arrears amount only to the last 3 reporting years; everything earlier is not taken into account.

But you shouldn’t cling to such concessions, trying to evade tax liability, hoping for debt write-off. The Federal Tax Service, if desired, can go to court and forcefully collect debts. Car owners are required to pay tax on all vehicle property they own. This law has not been repealed.