Do I have to pay tax when winning a car?

Any winnings must be taxed.

Currently, the tax on winning a car in Russia in 2019 is regulated by Chapter 23 of the Tax Code.

The size of such a contribution can be 13% or 35% depending on the type of lottery.

How to determine the tax on a won car?

Winnings are not always money. In some cases, special lucky winners are given the keys to new cars. However, the joy of such an acquisition may upset tax payments.

Depending on the type of lottery, they can be 13% or 35%. The law obliges lottery organizers to notify winners of the need to pay the tax amount.

If the lottery is not a promotional event, then the tax is 13%.

For example, if you win a car worth 2 million, then you must contribute 260 thousand to the budget. If the event was a promotional game, then you will have to pay 700 thousand for the same car.

If you don’t have that kind of money, you can sell your winnings - the law does not prohibit this . In this case, you will be able to receive this amount minus tax contributions.

If the lottery organizer did not inform you or you do not know what the tax is if you win a car, you can contact an independent appraiser.

The data obtained is necessary to fill out a declaration of income received. Keep in mind that you should also contact such an expert if you think that the organizers have inflated the cost of the car you won.

Video: What is the tax on winnings?

How to pay tax on a won car?

It's best to pay tax on your winning car as soon as you take possession of it.

You must deposit funds at your place of residence no later than July 15 of the year following the year in which you won the car.

For example, if you received it in 2015, then you had to pay the tax no later than July 15, 2016. The tax office will be able to tell you exactly what tax is paid on winning a car.

It is also necessary to submit a tax return in form 3-NDFL.

She is sent to the inspectorate at her place of residence. This must be done no later than October 30 of the year following the winning one.

You can see what the tax form looks like on the Federal Tax Service website. There you can also fill out a tax return.

You can send it in the following ways:

deliver independently or through authorized persons;
send by registered mail;
send via electronic signature.

Liability for non-payment

It is mandatory to pay tax on a won car . This need is spelled out in the Tax Code of the Russian Federation.

If you still don’t know whether you need to pay tax when winning a car, you can familiarize yourself with the following sanctions:

The most common fine is the collection of 20% of the total value of the tax required to be paid. The court can easily prove the fact of deliberate evasion of payment of fees, and in such cases the amount of the fine increases to 40%.
There is also a penalty for late payments, which increases daily after July 16th.
Fines are also imposed for failure to file a tax return. In such cases, the sanction provides for 5% of the tax amount for each month of delay.
The amount of the fine cannot be less than 100 rubles. Also, it cannot exceed 30% of the tax base.

In case of prolonged failure to pay the tax on a won car, tax authorities may forcefully collect this amount.

In some cases, authorized bodies submit a writ of execution to a person’s place of work, which is why the overdue amount is deducted from his salary every month.

Criminal liability can only arise for non-payment of large amounts. If you evade paying 300 thousand rubles or more, you may be arrested for a year.

How to calculate tax on winning a car

According to Russian law, any type of income is taxed. Winning a car is not an exception that exempts citizens from paying the contribution. The amount of payment is regulated by the Tax Code of the Russian Federation, or rather its 23rd article. According to this regulation, the tax on car winnings ranges from 13 to 35%, depending on the form of the winnings and the type of lottery.

Disposal of won property

Taking ownership of something by winning a drawing gives the winner all rights in relation to it:

possession - to be an owner;
use - to use for oneself;
dispositions - to decide the fate of property: sell, donate, exchange, inherit, and so on.

In this regard, people often wonder whether they need to pay tax when they win a car if they want to use it for something other than themselves. Regardless of how a person plans to use the received vehicle, he is obliged to pay a state fee in the established amount.

If any order is performed with the received vehicle, you will need to pay another tax. For example, when making a gift, the recipient of the property or his legal representative will pay the gift fee if he has not yet reached the age of majority. A similar process will occur during inheritance. But in a purchase and sale transaction, the seller will be forced to deposit the amount into the state account.

Conducting a purchase and sale transaction of a won car for the purpose of paying tax on the profit received is not prohibited by law and is a common situation.

Tax calculation

Winnings are not always expressed in money; sometimes they can have a material equivalent in the form of a vehicle. But there are also some nuances: paying tax on cash winnings is simple - transfer part of the amount to the state treasury, but when you receive a car, this money must be found somewhere. All participants in the drawing must be notified in advance that if they win, they are required to pay a fee for this. Let's look at the tax on winning a new car.

The amount of tax depends on the type of campaign being conducted:

13% is a regular non-advertising campaign.
35% – advertising game of the lottery organizers.

Let's consider an example: following the results of a lottery, a car worth one million rubles was won. If this was an advertising campaign to attract customers, then for such a machine you will need to pay 350,000 rubles, and if it was just a regular lottery, then only 130,000 rubles.

In the absence of the full amount of tax, the law allows you to sell the prize and pay a duty on the profit from the transaction. In some situations, the value of a vehicle is declared to be inflated, in which case you can contact an independent expert. This specialist will indicate the market value of the car and calculate the tax. You will also need to contact an appraiser to fill out a tax return, since it indicates income in monetary terms.

Information about the recipient of the winnings is provided to the tax office by the lottery organizer, so it will not be possible to hide from payment. They receive personal data when transferring the prize, issuing it only with a passport and SNILS.

How and when is tax paid?

According to current legislation, the deadline for paying the fee for a won car is clearly defined. Money must be deposited by mid-July in the year following the winning year. Let's consider an example: a car was received in September 2017, the tax on it must be paid before July 15, 2018. But if the car was donated in February 2018, then the permissible period for paying the duty is almost a year and a half - until July 2019.

In addition to directly paying the tax, you are also required to submit a declaration to the tax office at the place of registration in form 3-NDFL. This document is binding. If depositing money is permissible until July, then filing a declaration is possible until the end of October, similar to the next year.

The declaration form can be found on the official website of the tax service or on third-party resources. A sample filling is also provided there.

As for the methods of submitting a document, there are several of them:

personal visit to the tax office at your place of residence;
transfer through a proxy to the tax authority at the place of residence;
sending the declaration by registered mail indicating the tax code and its address;
use of online resources and electronic signature.

The last option is the least time-consuming, but requires a personal account on the tax service website and an electronic signature.

If the prize is given in cash, the tax is withheld by the campaign organizer. If the gift is something tangible, for example, a car, then it is given to the person, and a written notification about the winner with the amount of the winnings and his personal data is sent to the tax office.

Tax on lottery winnings

There are different types of lotteries, both private and public. Winnings in them can also be varied. Despite the fact that most of them have a financial form, there are also options with real estate and vehicles (motorcycles, cars, etc.).

The standard rate on lottery income is 13%, but there are a number of exceptions, within which the rate will be 35%:

incentive lotteries held with the aim of drawing customer attention to a certain product or service;
sweepstakes conducted by manufacturers to increase brand popularity.

The difference in interest rates is due to a number of factors. Firstly, advertising lotteries are usually free, that is, a person does not bear any risks. Secondly, the concept of a lottery ticket itself is based on a low chance of success.

The main options for incentive lotteries are:

Lottery receipts in stores. For example, for the fact that a person has made a purchase over a certain amount, he is given the right to take part in the drawing. This pushes people both to simply complete the transaction and to increase their one-time purchase.
Winning phone number. Mobile phone providers may use a random contact method.
Random selection in the form of voting. Such options today are most often carried out on social networks. To do this, you need to take some action, for example, repost a post or write a comment on it. Next, a special program will select a number of winners from all participants. Of course, such giveaways rarely include expensive items, but this is also possible.

The bottom line, one way or another, comes down to the fact that in case of defeat the participant does not lose anything. But regular raffle tickets cost money. Although in most cases they are small, but real, which he pays without guarantees and without receiving anything in return.

If the recipient of the prize is not a resident of the Russian Federation, then what will be the tax on the car he wins? It will be 30% of the amount.

Sanctions for non-payment

Since payment of tax for a won car is mandatory, evasion is punishable by law.

As for the sanctions applied, there may be several options:

Collection from 20% to 40% of the tax amount. The amount of the fine depends on whether the evasion was intentional or not. This is proven in court. As a rule, intentional non-payment is easy to prove, so the fine will be maximum.
Penalties for non-payment are accrued daily from the next day when payment should have been received, that is, from July 16. Despite the fact that their amount is not significant, a large amount of money accumulates over a long period.
Even if the fee has been paid, if a declaration is not filed, you may be fined. The fact is that for its absence, penalties in the amount of 5% of the duty are charged monthly.

In addition to penalties, in case of prolonged non-payment or debt of a large amount, tax authorities may seize the debtor’s accounts or transfer information about this to the person’s place of work. In the second case, money will be paid to the state from the citizen’s salary.

If the debt is over 300,000 rubles and continues to grow, then a decision may be made to ban travel abroad, confiscate property to pay off the debt, as well as a court decision on arrest for up to one year.

Failure to submit a declaration implies liability under Article 119 of the Tax Code.

Double taxation in case of sale of a won car

Often, receiving a vehicle as a gift is associated with its sale.

This is possible for two reasons:

the citizen does not need a car and prefers to receive profit in cash,
The winner does not have sufficient finances to pay the tax.

In both options, the recipient of the prize will need to carefully study the law so as not to become a debtor out of ignorance. As they say, ignorance is no excuse. To win legally, you need to take into account all the nuances associated with this process.

Will I have to pay tax twice if I sell the car I win? Tax authorities argue that winnings and sales proceeds are different sources of income and, as a result, are subject to different taxes. Thus, if the received car needs to be sold, then you will actually have to pay twice. If in the first case the tax is either 13% or 35% (the second happens more often, since companies offering a car as a prize count on attracting customers), then for a purchase and sale transaction a fixed rate for individuals is set at 13%.

There are also tax deductions that citizens can count on if they pay the duty correctly and on time:

4000 rubles to win. Prizes with a value of less than 4000 are not subject to tax.
250,000 rubles for the sale of a car owned for less than three years.

Despite the attractive conditions of preferential taxation, financial losses will amount to a large percentage. Let's consider an example: citizen K received a car as a gift during a promotion for one company. An independent expert estimated its market value at 430,000 rubles. So, the duty on winnings will be 149,100 rubles. This amount is calculated as follows: you need to subtract 4,000 rubles from the final price of the car and multiply by 35%. Since the citizen did not have this money, he decided to sell the received car. He managed to do this at the price compiled by the expert, that is, for 430,000 rubles. On this transaction, he will have to pay 13% tax for receiving income from the purchase and sale transaction. But since the car was owned for less than three years, not the entire amount will be taxed, but it minus 250,000 rubles. As a result, this contribution will amount to 23,400 rubles. The total amount of money received by the state will be 172,500 rubles. From all of the above, we can conclude that the value of the prize received must be determined after the money has been deducted by the state. Although this percentage seems quite high, it is worth noting that in European countries it is 50%. That is, the citizen is obliged to give the state at least half the value of the prize.

Duty evasion is sanctioned by the state, and the citizen will be held accountable in two ways.

Any income received by a citizen of the Russian Federation within the country and abroad is subject to tax. Depending on the method of obtaining it, different tax rates are established. If we are talking about won movable property, then the duty will range from 13% to 35%. In addition to this, it is possible to deposit additional money if actions in the form of purchase and sale are carried out with the received car.

If you win a car, how much tax do you have to pay?

Last update 2019-06-15 at 15:33

The tax on winning a car in Russia is paid by all individuals, regardless of the conditions of the drawing and the type of lottery. But the amount of tax on prizes such as cars and other items varies based on several factors. Let's look at them in the article.

What tax do I have to pay when winning a car?

All gifts, winnings and prizes are the income of an individual, as stated in Article 208 of the Tax Code of Russia in paragraph 10. And income received from Russian resources is recognized as the subject of income tax, therefore, it is required to pay personal income tax.

Before we figure out who pays the personal income tax - the donee or the donor, let's consider the issue of the amount of tax on prizes. In accordance with clause 2 of Article 224 of the Tax Code of the Russian Federation, winnings in competitions, sweepstakes, competitions related to advertising of goods, services and works are taxed at a rate of 35% for all tax residents and non-residents of the country.

At the same time, such prizes are subject to a discount from clause 28 of Article 217 of the Tax Code of the Russian Federation - the amount of winnings up to 4,000 rubles is exempt from income tax. This means that for winning a car, tax is paid on an amount exceeding 4,000 rubles.

Example 1

Important!

Prizes won in promotional events must pay 35% personal income tax.

And if competitions and promotions are not related to advertising of goods, works and services, then the standard income tax rate applies - 13%. If a non-resident wins a car, then you must pay tax at a rate of 30%.

Example 2

If the organizer of a lottery, competition, or game is a tax agent of the state, then he himself will pay personal income tax for the recipients. If the organizer of the drawings does not perform such actions, then the recipient is obliged to:

submit a 3-NDFL declaration;
pay tax.

What you need to know about these responsibilities:

the declaration form must correspond to the year of submission; for 2018 the following form ;
income is reflected in sheet Appendix 1;
the non-taxable part of the prize is reflected in sheet Appendix 4;
the report must be submitted by the end of April of the year following the year in which the prize was received;
you can fill out the form through the “Declaration” program, available on the website of the Federal Tax Service of Russia;
you can fill out and submit a declaration through the Taxpayer’s Personal Account;
after filing the declaration, you must pay personal income tax - before July 15;
For late declarations or taxes, the violator faces fines and penalties.

Winning a car is subject to personal income tax.
If the car was received in an advertising competition , then the tax is paid at a rate of 35%, but with a deduction of 4,000 rubles.
If the car was received in a competition without an advertising component, then personal income tax must be paid at a rate of 13%, but with a deduction of 4,000 rubles.

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Do I have to pay tax when winning a car?

Winning is not always money, sometimes it is a luxurious gift - the keys to a shiny new car. But while enjoying the joyful moment, we must not forget that a huge disappointment for many winners is the need to pay tax on their winnings. Regardless of which prize you win, you will have to pay tax on it. Any winnings in the Russian Federation are subject to taxes. In this regard, you must remember to send information about the new property and its owner to the tax office. In the future, the owner to whom the car will be registered must annually pay tax on the vehicle.

What is the amount of state tax for a won car?

As for the car that was won, in accordance with Chapter 23 of the Tax Code of the Russian Federation, when receiving it as a win, you must pay 13% or 35% tax to the state treasury in the form of a tax in accordance with Art. 224 codes. These amounts are quite large, their size depends on what type of drawing the lucky owner of the new car participated in. Paying such a state tax should not be a surprise for a new car owner. The organizers of such drawings are obliged, in accordance with the law, to inform the winners that the tax is a mandatory payment to the state treasury, its payment is required by the Tax Code.

A rate of 13% of the winning amount is charged if the organizers hold an event that is not of a promotional nature. If the cost of the won car is 3,000,000 rubles, the winner will have to pay 390,000 rubles in tax. A 35% rate must be paid if a vehicle at that price is raffled off during the promotion. In this case, the prize winner must contribute 1,050,000 rubles to the state treasury.

What to do if there are no funds to pay?

The cost of the prize (car) is quite high. Anyone can win such a gift, regardless of their income level. If we are talking about a wealthy citizen, he most likely will not worry about the amount of tax he must pay. But if the income of the owner of an expensive prize is insignificant, he will not be able to contribute such an amount. If the person receiving the prize does not have the means to pay, there will be no release from such obligation. The only thing that can be done in this case is to sell the won car. The law does not prohibit performing such actions with a prize. In this case, the amount of the tax payment will be deducted from the proceeds. The remaining funds can be spent at your own discretion.

What to do if the real value of the winnings is not known?

There are cases that the event organizers did not inform the winner of what tax the owner of the prize must pay. In this case, an independent appraiser will help. The data he provides will become the basis for filling out a tax return on the amount of income received. You can also contact an independent expert if the citizen who won the car has doubts about the veracity of the data on the cost of the car provided by the organizers of the draw, and considers it to be overpriced. Tax inspectors can also calculate the exact tax payment from the won car.

Payment procedure

It is advisable to pay the tax accrued on the won car immediately after receiving ownership of the vehicle. The fee is paid at the place of registration of its owner. This must be done no later than July 15 in the year following the year in which this winning was received. If the car was received in 2017, the required amount must be paid no later than July 15, 2018. You need to know that the law requires filing a tax return. For this purpose, a special form 3-NDFL has been developed, which is sent to the inspectorate at the place of registration of the taxpayer. This tax document must be submitted no later than October 30th of the year following the year in which the vehicle was won. The declaration form can be found and filled out on the Federal Tax Service website and sent by mail, submitted to the tax office in person or sent by email.

Liability for non-payment

In case of failure to pay the fee on winnings, certain penalties are provided for the defaulter. Sometimes authorized bodies send a writ of execution to the place of work of the tax debtor. Such a document allows you to deduct the amount of overdue payment from your salary every month. If a citizen is ready to bear responsibility for non-payment, then he will have to pay:

A fine of 20% of the amount of the unpaid fee is the most commonly used sanction;
A fine of 40% of the tax payment amount - in case of deliberate tax evasion;
Penalty for daily late payment;
A fine of 5% of the amount accrued monthly is for failure to file a tax return.

The fine will be more than 100 rubles and not higher than 30% of the tax base. Even if such sanctions do not have an effect, and the owner of the won car does not intend to pay, representatives of the tax inspectorate have the right to forcefully collect the unpaid funds. It is possible to incur criminal liability for non-payment only in case of debt of significant amounts: if the amount of the debt exceeds 300,000 rubles, the debtor can be arrested for a period of 1 year.

Conclusion

Thus, the citizen who won the car will, in any case, have to pay tax on the income received to the Federal Tax Service by submitting the appropriate declaration. The rate of such tax will depend on the method of winning (promotion, competition, game, etc.). After registering a car with the traffic police, a citizen will have to pay transport tax annually. For failure to pay, a person faces liability in the form of penalties.

What tax will you have to pay when winning a car in 2019? Lawyer on tax calculation rules and payment methods

In recent years, we can say that various lotteries, competitions and prize draws have flourished. First of all, this is due to the simultaneous oversaturation of the goods market and a decrease in purchasing power. And all drawings, lotteries and promotions are aimed at increasing profits. But the common man is attracted by bright, beautiful advertising with the cherished words “FREE”, “PRIZE”, “WIN”, “GIFT” and he does not think about what consequences of luck can await him. Of course, everyone dreams of winning a beautiful, new, modern car. This dream is put into our heads every day by the media, starting with the first capital programs - the “Field of Miracles” show, which, by the way, is still thriving and continues to give expensive gifts. But no one wondered how much taxes the winners of this program paid to the state treasury? How many winners knew what a “win tax” was and how they dealt with such a sudden financial burden as a tax?

Definition of the term “tax on winnings”

I think many would agree that a tax on winnings could be called a “tax on luck.” Having bought a lottery ticket for 100 rubles. and suddenly winning a luxury car, luck and the tax office smiled at you at the same time.

After all, a winnings tax is a mandatory collection in favor of the state on funds won or the cost of an expensive gift according to the rules for calculating and paying personal income tax.

A very important point in terms of money is which lottery or drawing you participate in:

If this is a simple lottery, then the tax rate is determined as personal income tax and is equal to 13%. Accordingly, if you are lucky enough to win a car, and the winnings are equivalent to 900 thousand rubles, then the tax will be 117 thousand rubles.

A simple cash lottery is always paid and is a venture operation. That is, the risk of not winning is always greater than winning.

And if this is an advertising lottery, then the tax rate will be 35% and the lucky person who wins the same car will be required to pay 198 thousand rubles to the state treasury, and more - 315 thousand rubles.

Incentive lotteries and drawings are always free. In this way, their organizers advertise their products and attract buyers, stimulate loyal customers to make repeat purchases, increase the check amount, etc.

In what cases is it necessary to pay tax?

Usually, the winner’s euphoria from the news of an expensive gift takes from 1 month to six months, and after that financial questions arise: “What amount of winnings is taxable? What opportunities are there to avoid a large amount of taxes in 2019?”

According to Russian legislation:

a person who wins up to 4 thousand rubles is exempt from taxation;
a person who has won from 4 to 15 thousand rubles. is obliged to independently file an income tax return, calculate the tax and pay it within the prescribed period;
a person who has won more than 15 thousand rubles. will receive his winnings in cash, minus tax, since the taxpayer will be the lottery organizer;
the person who wins expensive property, including a car, is obliged to independently file an income tax return, calculate the tax (if the organizer has not notified the amount of tax, it is necessary to use the services of an independent appraiser) and pay it on time.

How to calculate the amount of tax to be paid?

Every year in Russia, approximately 1 - 2% of the population deliberately participates in lotteries, hoping for a big win. In fact, this is a very small percentage of participants, compared to European countries, where up to 70% of the population try their luck.

If you win a car or other expensive property, according to Russian laws, lottery organizers are required to officially inform the winner of the amount of taxes that follows from the value of the winnings.

The final tax amount payable can be calculated using the formula:

Tax amount = Property value * 13%,

For example, Olga Sergeevna, having bought several lottery tickets in the summer of 2018, became the winner in a simple cash lottery and received a car worth 1 million 200 rubles. For a present.

Until July 15, 2019, she is obliged to pay a tax on the winnings of the car, as on the income of individuals, in the amount of 13%, namely:

1,200,000 * 13% = 156,000 rub.

If Olga Sergeevna was lucky enough to win the same car, worth 1 million 200 rubles, in a free incentive lottery held by the organizers for advertising purposes, then her tax liability would be 35%, namely:

1,200,000 *35% = 420,000 rub.

The question immediately arises: “Is the winner ready for such expenses?”

Is a declaration necessary?

If we are talking about a winning in the form of a car, then the winner is definitely obligated to notify the tax authority about the income received and make a payment for good luck.

A declaration in form 3-NDFL is submitted on a general basis, within the period established by state law, from January 1 to April 30 of the following year for receiving income. That is, for winnings in 2018 you will have to report and pay in 2019.

Do not think that the tax office receives information about income only from the person who won a valuable prize. The lottery organizer, in turn, also reports on expensive items offered for winning and provides information about the winners. If the winner does not submit a return, the tax office will hold the violator administratively liable, force him to submit a return and pay a fine of 1 thousand rubles. for late filing of tax reports.

The form can be downloaded, filled out and printed on your computer. You can also buy it at a specialized store or take it from the tax office itself and fill it out handwritten, in block letters, according to the sample.

Reporting documentation can be submitted during a personal visit to the tax office, through a representative, through a notarized power of attorney, using the electronic services of the Federal Tax Service, or via Russian Post.

Is it possible to reduce the tax amount?

Only if the owner of the won car thinks that the value of the prize, which was officially provided to him by the lottery organizer, is too high, can he contact an independent appraiser and receive a report on the average value of his new movable property. If, according to the results of the report of an independent appraiser, the value of the car is lower than previously declared, then the tax on it will be proportionally lower. There are no other ways to reduce the tax.

The winner, after the final legal registration of the car as his own, has the right to own, use and dispose of it, and accordingly, can sell it. It often happens that the winner is not financially ready to pay the tax and the car has to be sold in order to pay the tax. And here another type of tax obligation arises - tax on income from a sold car that has been owned for less than 3 years.

We are not talking about double taxation, as the Ministry of Finance of the Russian Federation explains, but about different types of income.

That is, if our winner Olga Sergeevna, having received a car worth 1 million 200 rubles as a gift from an advertising campaign, is obliged to pay a tax on winnings at a rate of 35% - 420 rubles. already next year. Without such free money, she will decide to sell the donated car before the expiration of 36 calendar months. In this case, she receives an obligation to pay another 13% on the proceeds from the sale of the vehicle. Taking advantage of the tax deduction of 250 thousand rubles established by law, she will somewhat reduce her financial burden, but will still be required to pay:

(1,200,000 – 250,000) *13%= 123,500 rub.

In total, she is forced to give almost half of the monetary equivalent of her car to the state.

Tax payment methods

When it comes to paying tax on a winning cash prize over 15 thousand rubles, then by law, the lottery operator is obliged to make calculations and pay the winner the amount, taking into account the deduction of tax.

And when we are talking about a valuable prize, in particular a car, then the lucky winner, along with the gift, receives both a financial burden and the need to independently communicate with the tax service on a general basis.

The deadline for filing the declaration is from 01.01 to 30.04. the year following the winning.

The tax payment deadline is July 15. the year following the winning.

Like any other taxpayer, the owner of a car prize can pay tax:

in all branches of commercial banks carrying out financial activities in the Russian Federation. This can be done both through operators and through terminals equipped with a barcode recognition system;
through personal accounts and mobile applications of commercial banks;
through the portal “State Services”;
through branches of the Russian Post;
through the “City” payment system (in those regions and cities in which this system operates).

Liability for non-payment

Responsibility for non-payment of tax on winnings occurs in the event of a complete or partial failure to pay the tax and in case of violation of the payment deadline. If payment deadlines are violated, administrative liability arises, which is punishable by charging a penalty on the amount of tax debt. That is, if a taxpayer, a lottery winner, paid the tax late, then a penalty will be charged for the period of non-payment, and he will have to pay the specified amount of money.

If the person who won the car has not paid the tax in whole or in part, then he should expect penalties in the amount of 20 to 40% of the amount owed, forced collection through the federal bailiff service, seizure of accounts, property and a ban on leaving the country. border. In case of tax debt of more than 300 thousand rubles. criminal law may be applied to the violator, up to arrest for up to 1 year and forced labor.