Failure to pay road tax consequences

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

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

Transport tax is paid by all owners of registered vehicles

Who is obligated to pay transport tax?

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

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

How to determine the amount of tax?

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

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

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

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

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

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

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

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

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

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

There is no need to calculate the tax amount yourself

Where and when should I pay tax?

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

Individuals.

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

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

Organizations and individual entrepreneurs

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

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

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

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

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

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

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

How are penalties calculated?

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

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

How is transport tax debt collected?

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

Pre-trial

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

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

Failure to pay taxes always leads to large expenses

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

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

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

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

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

What is the statute of limitations for transport tax?

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

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

What 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.

If the accumulated amount of debt exceeds 3,000 rubles, the tax inspectorate has the right to take the case to court. Based on the results of the trial, a decision is made to forcefully collect the tax. Willful defaulters may be subject to criminal penalties and a fine of 40 percent of the debt amount.

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.

Consequences of non-payment of transport tax

Relatively recently, some 30 years ago, not everyone could afford to have a car. The realities of our days are such that several cars can be registered per person. Property requests, in turn, must be paid on time. For example, transport tax is one of the mandatory deductions from car owners for each unit of car. What is the fine for non-payment of transport tax, and how it is calculated, is important for every vehicle owner to know.

Consequences of late payments on technical tax

The state is very loyal to the payment of tolls and gives enough time to pay off receipts. For example, payment orders with settlement for 2017 must be repaid next year 2018 before December 1. This provision is regulated by Article 363, paragraph 3, part 1 of the Tax Code of the Russian Federation. Therefore, taxpayers are rightly penalized for late payments.

What are the penalties for non-payment of transport tax to individuals and legal entities? The main punishable issue is the increase in penalties. It increases daily depending on the days overdue and the total amount of debt. A warning about such consequences should already alert car owners and pay bills without delay. Other undesirable sanctions include:

• Penalty for late payment of tax.
• Seizure of cash receipts to a bank account (card).
• Seizure of the offender's property.
• Ban on traveling abroad.
• Withholding the amount from the salary card of its holder.

It is important! The fine for debt under TN is on average 20% of its amount. An increase of up to 40% can occur if tax officials consider the reason for the delay to be deliberate.

Penalties are imposed on those motorists who deliberately evade taxes. From the date of purchase of the car until December 31 of the current year, it is necessary to notify the Federal Tax Service at the place of residence, bringing a certificate of registration of the vehicle. You will be registered and the tax amount will be calculated for the number of accounting days.

Attention! Responsibility for non-payment of transport tax is recovered from individuals in accordance with Article 48 of the Tax Code of the Russian Federation. Legal organizations or individual entrepreneurial activities for collecting tax debts are regulated by Articles 46, 47 of the Tax Code of the Russian Federation.

Demands for a small amount

The Federal Tax Service, within 3 to 12 months (amount less than 500 rubles), having identified the debt, sends a corresponding demand. The document sent by mail contains information about the total debt. As well as penalties and the amount of the penalty. The payment period is 8 days. If this warning is ignored, the Federal Tax Service has the right to file a lawsuit within 6 months from the date of delay (for payments over 3,000 rubles).

On a note! Courts in Russia do not accept complaints from the tax service if the amount of debt is less than 3,000 rubles. Such insignificant amounts are considered by the courts only after 3 years of non-payment.

A tax organization can sue minor debts of up to 3,000 rubles, along with penalties and fines, for only three reporting periods. After three years, the tax authorities must have time to file a lawsuit within a six-month period. Sometimes officials do not have time to track small debts. After 6 months, without filing a complaint in court in a timely manner, officials will no longer be able to judge penalties, fines and debts under the minimum amount of TN.

Requirements for HP in especially large sizes

What are the consequences of non-payment of transport tax for those who hide the presence of vehicles from the tax authorities? Both individuals and legal entities, having “accumulated” debts over three years, while the size of the TN exceeds 900 thousand rubles, or 4.5 million rubles. (a particularly large amount), are liable under Art. 198 of the Criminal Code of the Russian Federation.

The law states: - for failure to provide or giving false information on the road toll when a large amount is discovered, the violator is fined in the amount of 100 to 300 thousand rubles. An alternative penalty may be the salary or other income of the offender for an income period of 1 to 2 years. They may impose forced labor for up to a year. And also be arrested for up to six months, or imprisoned for up to 12 months.

Similar actions committed on a particularly large scale (from 4.5 million rubles) are fined in the amount of 200 to 500 thousand rubles. Based on the severity of the offense, the judge has the right to order the seizure of wages or other earnings. The income period is taken from 18 to 36 months. Forced labor for up to 3 years or imprisonment for up to 3 years is also imposed. Penalties for non-payment of transport tax on large debts increase the sanctions to a significant extent.

Based on the penalties listed above, you can come to a logical conclusion about what the punishment for failing to pass the STS will be. It is necessary to promptly notify the Federal Tax Service about the availability of vehicles. Otherwise, you will have to pay not only the deduction itself, but also the fines and penalties accrued for failure to submit the declaration (for legal entities). It will be cheaper to pay transport tax on time and in full!

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

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

Who should pay

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

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

Who may not pay

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

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

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

When to pay

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

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

Consequences of non-payment for individuals

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

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

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

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

Failure to pay transport tax in 2019 may entail:

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

Consequences of non-payment for legal entities

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

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

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

Penalties and fines

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

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

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

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

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

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

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

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

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

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

How to check debt under TN

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

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

Statute of limitations for paying tax for individuals

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

Conclusion

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

Transport tax in Russia: video

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

What happens if you don't pay transport tax?

Often expenses exceed income, and the property of citizens is taxed - there is a temptation not to contribute funds requested by the state to the treasury. This is especially true for transport tax - a car already requires significant investments. It is not always easy to “pull” money from the family budget for this expense item. Therefore, many car owners are wondering whether there is liability for failure to pay transport taxes and what consequences exist for ignoring these annual payments. Below we will look at what happens if you don’t pay tax on your car.

Grounds for paying transport tax

Transport tax is levied not for the use of a car, but for the fact that the vehicle is registered to a specific individual or legal entity - it is not necessary to use the car (it may be idle in a garage or not be driven at all).

The basis for paying the tax is an official tax notice, which is sent by letter to the car owner’s registered address.

If the letter was not delivered for some reason, the citizen is not exempt from tax. Therefore, it is better to track information about mandatory payments to the treasury in advance.

Consequences of non-payment for individuals and legal entities

Failure to pay transport tax for a common man is reflected in the following sequential events:

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1. Penalties from the first day of delay. The amount calculated subsequently will be significantly higher than the initial one.
2. A fine of 20% of the tax. If it is proven that the car owner deliberately evaded payment, the interest will rise to 40.
3. Seizure of bank accounts, seizure of the car owner's property, ban on traveling abroad.

The consequences for legal entities are a little more serious - in addition to the one-time payment, advance payments must be made by February 5 of each year. Penalties, fines and 6 months for voluntary payment are the same, but in addition to the seizure of the company’s property, criminal liability is possible, which very rarely happens to an individual.

Criminal liability for non-payment of such tax faces those who did not submit the Declaration or other documents on time, and also indicated false data in them.

The punishment is determined by the court; it can be in the form of a fine from 100 to 300 thousand rubles, forced labor for up to a year and imprisonment from six months to a year.

Persons who are exempt from transport tax

You can avoid paying transport tax if you:

• was a prisoner of a fascist camp;
• has official confirmation that he received radiation in the Chernobyl zone;
• provided a certificate stating that the car was stolen;
• has special services to the Fatherland, for example, a hero of the Soviet Union or a WWII veteran;
• is the guardian of an incapacitated child;
• is considered a disabled person of group I or II;
• owns a car whose power does not exceed 70 hp;
• was a former defense industry employee and took part in nuclear weapons testing;
• was a participant in the hostilities.

Also, those who have the status of a large family at the regional level may not pay.

Statute of limitations and legal means of non-payment

The transport tax, like other fees, has a statute of limitations, namely 3 years .

If during this period of time the Tax Inspectorate did not impose penalties and other measures described above on the debtor, then further attempts to do this by the tax authorities are considered illegal.

For the most desperate car owners, this is a good opportunity to avoid taxes, but it is difficult to hide. To cancel this period, it is sufficient to send a written notice, which a person receives by mail - by this he proves that he is aware of the debt, and, therefore, must deposit money into the treasury.

However, you can legally avoid paying transport tax. There are several loopholes for this. In addition to the persons described above, to whom this fee does not apply, the fee can be avoided if there is an error in the tax document (even a spelling one) or the paper is not in the required format.

Examples of legal ways to avoid payment include:

1. Re-registration of a car to a family member who falls under the category of citizens automatically exempt from such a fee.
2. Deferment of payment for half a year in case of failure to receive notification.
3. Buying a car on credit – no tax is charged until the loan is repaid.
4. Purchasing a low-power vehicle (the lower threshold of horsepower at which the transport tax is not charged must be clarified at the regional level).

Whatever one may say, you still need to pay transport tax. And it is imposed on all car owners, except for a limited circle of people.

Penalties, fines and criminal liability will sooner or later befall those who deliberately evade payment.

It’s safer to just pay the transport tax regularly, and if you don’t want to put up with the legislation of the Russian Federation, refuse to purchase a car or register the car to a person to whom this tax has nothing to do.