Is transport tax written off after three years?

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.

Limitation period for transport tax for individuals

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Car owners who have old transport tax debts should keep in mind that there is a statute of limitations for this type of payment. This means that tax authorities do not always have the right to demand repayment of such debts.

This review material will help you understand what the statute of limitations for holding people accountable for non-payment of taxes is and how it differs from the statute of limitations, as well as when a citizen may no longer pay anything to the state.

Statute of limitations for bringing to justice for non-payment of transport tax

All time periods during which payment must be made are established at the legislative level. In 2019, the limitation period for transport tax for violations of its payment is regulated by Part 1 of Art. 113 Tax Code of the Russian Federation . 3 years have passed from the next day after the end of the tax period or from the day the tax payment violation was committed , then the person who committed the tax violation cannot be held accountable.

Paragraph 1 tsp. 1 tbsp. 113 Tax Code of the Russian Federation

A person cannot be held accountable for committing a tax offense if three years have elapsed from the date of its commission or from the next day after the end of the tax (calculation) period during which this offense was committed and before the decision on bringing to responsibility is made ( statute of limitations).

Thus, the statute of limitations for tax evasion is 3 years . In case of non-payment of transport tax by a legal entity, the three-year period is counted from the next day after the end of the tax period, that is, the year for which the tax was not paid.

Individuals, unlike organizations, do not calculate the amount of tax themselves; the Federal Tax Service does this for them, sending the results of calculations in a tax notice. According to Part 3 of Art. 363 of the Tax Code of the Russian Federation, the notification cannot indicate the amount of tax for more than 3 years preceding the current one. And an individual, in turn, is not obliged to pay debts that were incurred during tax periods earlier than these 3 years.

Clause 3 Art. 363 Tax Code of the Russian Federation

Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.

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.

This means that the tax notice you receive in 2019 may only show debts for the previous 3 years, and you are not required to pay taxes accrued before this period .

What is the statute of limitations and when does it expire?

Do not confuse the statute of limitations for holding people accountable for tax offenses, which we discussed above, and the statute of limitations. The statute of limitations is the period during which the Federal Tax Service has the right to go to court to collect tax debts from the debtor.

To physical persons paid taxes on time and did not accumulate debts, the tax service authority:

Sends a tax notice no later than 30 days before the end of the payment period ( Part 2 of Article 52 of the Tax Code of the Russian Federation ) indicating the tax amount.
Sends the taxpayer a request for tax payment , which indicates the amount to be paid and penalties if the payment was not made on time.

If the taxpayer does not pay the debt after receiving the demand, the tax office has the right to sue him, and it is obliged to do this within a certain time frame. The limitation period for transport tax depends on the date of receipt of the demand for payment of the debt and its total amount. Upon completion of this period, the tax office loses the right to demand payment of the debt. The general limitation period is three years. Unless otherwise established by law, the limitation period begins from the day when the person learned or should have learned about the violation of his right and who is the proper defendant in the claim for the protection of this right ( Articles 196, 200 of the Civil Code of the Russian Federation ).

Let's look at each stage in more detail.

Request for payment of transport tax

According to Part 1 of Art. 363 Tax Code of the Russian Federation physical. persons are required to pay transport tax after receiving a notification before December 1 of the year following the tax period (for example, the tax for 2017 must be paid before December 1, 2018 ). If you do not pay the tax within this period, then the penalty will begin to accrue from the next day of delay. The tax office, having discovered non-payment of tax, sends a demand for payment of the debt within:

3 months (for debts over 500 rubles);
1 year (less than 500 rub.)

Clause 1 Art. 70 Tax Code of the Russian Federation

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 detection of the arrears, unless otherwise provided by this article. If the amount of arrears and debt on penalties and fines related to this arrears is less than 500 rubles, the demand for tax payment must be sent to the taxpayer no later than one year from the date of discovery of the arrears, unless otherwise provided by paragraph 2 of this article.

Having received such a request, you must pay the full amount of the debt within 8 days , unless a different deadline is specified in the document.

Paragraph 4 p. 4 art. 69 Tax Code of the Russian Federation

The demand for payment of tax must be fulfilled within eight days from the date of receipt of the specified demand, unless a longer period of time for paying the tax is specified in this demand.

When does the tax office submit an application to the court for payment of transport tax?

If an individual taxpayer ignores the requirement that we discussed above, then the tax office goes to court. In this case, the debt will be repaid at the expense of the property, including funds, of the debtor in accordance with paragraph. 1 clause 1 art. 48 Tax Code of the Russian Federation .

The tax authority sends the application to the court within the following time limits:

If the debt exceeds RUB 3,000 . - within 6 months from the date of expiration of the tax payment requirement (counted from the 9th day after receipt of the tax requirement).

The specified collection application is submitted by the tax authority (customs authority) to the court if the total amount of tax, fee, insurance premiums, penalties, fines to be recovered from an individual exceeds 3,000 rubles, except for the case provided for in paragraph three of paragraph 2 of this article ( paragraph 4, paragraph 1, article 48 of the Tax Code of the Russian Federation ).

If the debt for 3 years after the delay in fulfilling the first requirement exceeded 3,000 rubles . - within 6 months from the date when the debt reached 3,000 rubles .

If, within three years from the date of expiration of the earliest requirement for payment of tax, fee, insurance premiums, penalties, fines, taken into account by the tax authority (customs authority) when calculating the total amount of tax, fee, insurance premiums, penalties, fines to be collected from an individual, such amount of taxes, fees, insurance premiums, penalties, fines exceeded 3,000 rubles , the tax authority (customs authority) applies to the court with an application for recovery within six months from the day when the specified amount exceeded 3,000 rubles ( paragraph 2 clause 2 article 48 of the Tax Code of the Russian Federation ).

If the debt within 3 years after the expiration date of the first requirement does not exceed 3,000 rubles . - within 6 months upon completion of 3 years.

If, within three years from the date of expiration of the earliest requirement for payment of tax, fee, insurance premiums, penalties, fines, taken into account by the tax authority (customs authority) when calculating the total amount of tax, fee, insurance premiums, penalties, fines to be collected from an individual, such amount of taxes, fees, insurance premiums, penalties, fines does not exceed 3,000 rubles , the tax authority (customs authority) applies to the court with an application for collection within six months from the date of expiration of the specified three-year period ( paragraph 3, paragraph. 2 Article 48 of the Tax Code of the Russian Federation ).

Limitation period for transport tax in 2019

Thus, the statute of limitations for transport tax for individuals in 2019 depends on specific circumstances and expires at the moment when the tax office no longer has the right to file an application with the court.

The limitation period is 6 months in the following situations :

from the date of delay in payment of debt upon request from the tax office, if the debt exceeds 3,000 rubles;
from the day the debt reaches 3,000 rubles , if it has accumulated over 3 years;
from the date of expiration of 3 years after the delay in paying the debt on demand, if during these 3 years the debt did not exceed 3,000 rubles .

If you have a transport tax debt, you should not wait for the statute of limitations to expire, but rather pay it off as soon as possible. Remember that according to para. 4 p. 2 tbsp. 48 of the Tax Code of the Russian Federation , the court has the right to collect the debt from you even after the expiration of the statute of limitations, if the tax authority provides the court with a valid reason for not filing the application on time.

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

If you receive a notification about a debt that you do not agree with because you paid the transport tax in full and on time, then perhaps this is a tax mistake. In this case, you must send application for recalculation to the Federal Tax Service.

The recalculation application form is located on the tax notice sheet. Fill it out, cut it along the line and send it by mail or through the official website of the Federal Tax Service.
To submit an application online, in the electronic services of the Federal Tax Service website, select the service “Contact the Federal Tax Service of Russia". Scan the completed application and attach it to the application form.

Is transport tax written off after three years?

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.

Transport tax: statute of limitations

In what cases will tax debts not be written off? Tax amnesty is not for everyone. After all, this primarily concerns transport tax. Let us remind you that a tax amnesty law has come into force in Russia, which allows you to write off the property tax debts of Russians. Unfortunately, for those who have not paid transport and other types of property taxes, not all debt can be written off, and here’s why.

And now the main thing. Despite the huge amount of bad debt on property taxes, the amnesty will actually not affect many people. So, if the amount of debt for transport or other types of property taxes is more than 3 thousand. Yes, this is true. That is, according to the Tax Code of the Russian Federation, the fiscal authority cannot recover unpaid taxes from debtors in periods before January 1 of the year.

So why then amnesty for property tax debts? But it's not that simple. The fact is that, in accordance with the law, the Federal Tax Service has the right, in case of non-payment of property taxes, to begin the procedure for forced collection of taxes by contacting a judicial authority. If the debtor ignores a legal requirement and if the debt exceeds 3 thousand. What procedure is in place at the tax service in the case of debt on property taxes in the amount of less than 3 thousand?

In this case, the tax authority does not have the right to apply to the judicial authority with a claim for forced collection of the resulting debt on property taxes. But as soon as the amount of debt exceeds 3 thousand. If, over the course of three years, the amount of debt for transport and other property taxes does not exceed 3 thousand.

Who, then, will be affected by the tax amnesty for transport and other property taxes? Unfortunately, if in relation to you the tax service has begun the procedure of forced collection of tax debts, the amount of which exceeds 3 thousand. If the tax authority did not go to court and more than 6 months have passed since the three-year deadline for paying the debt, then in this case you will be written off tax debts even if the amount of debt exceeds 3 thousand.

As for those debtors whose property tax debt is less than 3 thousand. Latest news.

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.

Write-off of transport tax: debts of individuals - 2018

When to pay transport tax and what happens if you don’t pay? Author: Irina Zverkova Source: Drom. After all, they themselves must worry about what tax to pay and when. Unpaid or partially paid tax is considered a violation, and defaulters are held accountable for this. When to pay transport tax? The deadline for paying tax for the year is December 1, for the year - December 1, etc. The statute of limitations for taxes is three years when the amount exceeds rubles. Exceptions may occur in cases where the tax office through the court has restored the deadline for filing an application for collection. In a normal year, you can forget about your debts for the 2nd year and earlier. How do you warn about debt?

What's wrong with tax amnesty

Firstly, the adopted law does not correspond to the introductory instructions set by the president, providing for unconditional debt write-off and increasing the price of amnesty by 3 times. We were talking about 42 million people and a total amount of 41 billion rubles. No conditions. Feel the difference. Putin emphasized that this concerns 2.9 million individual entrepreneurs and an amount of 15 billion rubles. As follows from the text of the adopted law, in this case, the arrears as of January 1. As a result, the amount announced by the president was 56 billion rubles. To understand the scale: billion rubles. Secondly, the law does not provide for any restrictions on the amount of write-off, allowing the multimillion-dollar debts of financially wealthy citizens and entrepreneurs to be written off.

What is the statute of limitations for transport tax for individuals?

But only arrears on these taxes incurred by individuals as of January 1 of the year are written off. In addition, tax arrears, arrears of penalties accrued on the specified arrears, and arrears of fines, also accrued as of January 1 of the year and listed as of the date of the relevant decision by the tax authority for individual entrepreneurs, as well as for persons, will be recognized as hopeless and written off. who lost this status before the date of such decision. In this case we are talking about taxes, with the exception of the following: — mineral extraction tax; - excise taxes; — taxes payable in connection with the movement of goods across the border of the Russian Federation. The decision to write off the said arrears and debts on penalties and fines will be made by the tax authority without the participation of the taxpayer at the place of residence of the individual, the location of real estate owned by the individual, vehicles, the place of registration of an individual entrepreneur based on information about the amounts of arrears and debts on penalties, fines . Disable advertising This decision is drawn up in any form and must contain the last name, first name, patronymic, TIN of an individual individual entrepreneur, information about the amount of arrears, debt on penalties and fines to be written off. Let us note that the legislator did not set a deadline for making these decisions; We can only hope that the tax authorities will not delay this process. At first glance, why is it necessary to write off the arrears of taxes, penalties and fines accrued on January 1 of the year, if on January 1 of the year the statute of limitations will have passed - three years?

Useful video:

Limitation period for transport tax: for individuals, debt write-off

All owners of vehicles subject to taxation in paragraph. Property tax is paid by the owners of real estate, no matter whether he is a resident, non-resident or stateless person, which is subject to taxation and located on the territory of the Russian Federation, Art. Land tax Taxes are applied to land plots that are owned or are owned by the right of permanent perpetual use, the right of lifelong inheritable possession Art. For example, an individual had a debt on transport tax—thousand rubles at the beginning of the year. Accordingly, penalties were accrued at the end of the year in the amount of 10 thousand rubles. Total amount of arrears: thousand. This entire amount will be written off under the tax amnesty system. Only those debts of individuals for tax payments that arose before the beginning of the year are amnestied. They need to be written off because the expiration of three years from the date of formation of tax arrears does not always mean that the Federal Tax Service will not be able to collect them. The decision to write off and the procedure for application The tax amnesty for individuals is the write-off of arrears and debts at the place of residence of these persons, the place where their property, transport or real estate is located.

Limitation period for 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. The letter must be sent no later than 1 month before the due date for payment of the fee. All individuals are required to pay transport tax.

Limitation period for transport tax for individuals

Has the limitation period for transport tax for the year reached? Hello Svetlana Nikolaevna! The Tax Code of the Russian Federation, as amended, came into force on the date of sending a tax notice no more than three tax periods preceding the calendar year of its sending. The general limitation period is 3 years Art. How long is the limitation period for transport tax less than RUB?

Tax amnesty 2018: who will be forgiven and what?

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. When the tax period ends, the taxpayer is required to make payments for all months the vehicle is registered.

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. For how many years can transport tax be collected?

Limitation period for transport tax

Graduated from St. Petersburg State Economic University in 2001 with a degree in Accounting and Analysis. Worked from 2009 to 2016 at the Bank of St. Petersburg.

Transport tax applies to cars, motorcycles and other vehicles. Tax rates, preferential categories and other parameters are regulated mainly by Chapter 28 of the Tax Code of the Russian Federation, as well as regional legal acts. In this material we study the legal and practical side of the limitation period for this type of tax, as well as the timing of its forced collection.

Legal basis

Before exploring the question of what is the statute of limitations for transport tax, it is necessary to study the legal side of this aspect. This needs to be done in detail, because... The statute of limitations, the procedure for debt collection, and the possible consequences of non-payment depend on the jurisprudence in the field of transport tax.

In the field of taxation, the Tax Code of the Russian Federation is considered a priority document for use. Transport tax is partially regulated by Chapter 28 of this code, but only partially.

The federal act establishes only general parameters of taxation: categories of payers, defaulters, beneficiaries; tax rates, reporting period dates, etc.

A car or any other vehicle must comply with the parameters established by Art. 358 Tax Code of the Russian Federation . Without compliance with this norm, the state has no right to burden the owner of the vehicle with taxes. For example, are taxed , but also yachts, helicopters, airplanes, etc. Cars specially equipped for disabled people, river and sea fishing vessels, tractors, etc. are not subject to tax.

As for tax debt and the limitation period, Section VI of the Tax Code of the Russian Federation is entirely devoted to the regulation of these aspects. In particular, Part 1 of Art. 113 of the Tax Code of the Russian Federation establishes not only the statute of limitations for unpaid transport tax, but also the period in general for any offense in the field of taxation.

To summarize: if a citizen wants to find out how to avoid consequences for late payment of taxes, the main document to study from a legal point of view is the tax code. The following passages are especially important: Section VI, Chapter 28; in particular - Art. 113 and 358 .

Regional legal acts are also quite important, but, in most cases, it is possible to do without their study: in Russia there are very few regions that exercise their right to form a separate legal field. Most often, regions simply follow the vector set by the federal government.

Limitation period for transport tax for individuals

Part 1 art. 113 establishes that a violator of tax laws is exempt from liability for an offense if more than three years have passed from the moment it was committed to the moment the court decision was made. Article 113 refers to liability for an offense, but not to payment of debt. That is, the citizen will not be subject to arrest, imprisonment, fines or other type of liability for the offense. The rules that “write off” the debt after three years are prescribed in paragraph 3 of Art. 363 Tax Code of the Russian Federation.

Regarding the statute of limitations for payment of transport tax by individuals, we note four important aspects in this area:

According to paragraph 3 of Art. 363 of the Tax Code of the Russian Federation , the owner of the vehicle does not have to independently prepare the form, keep records, etc. Tax payment must be made according to a receipt sent by the tax office assigned to the payer;
In accordance with the same paragraph 3 of Art. 363 of the Tax Code of the Russian Federation, tax authorities have the right to demand payment of tax only for three tax periods preceding the application . For example, if the application is made in 2019, inspectors have the right to demand payment only for 2016, 2017 and 2018;
Tax authorities are required to send a receipt (also called a notice) at least 30 days before the expected tax payment date. The norm is formulated in paragraph 2 of Art. 52 Tax Code of the Russian Federation;
The taxpayer is required to send the money no later than December 1 following the expired tax period. In accordance with paragraph 1 of Art. 363 of the Tax Code of the Russian Federation , this measure applies only to transport tax.

Terms of forced collection

According to paragraph 2 of Art. 44 and paragraph 3 of Art. 363 of the Tax Code of the Russian Federation , tax authorities have the right to initiate collection proceedings only if two conditions are met:

Forced collection is possible in a situation where the payer did not send money to the state on account of the tax within the time period established by law (before December 1 of the following year after the expired tax period);
The obligation to pay tax arises for the taxpayer no earlier than the day when the corresponding notice was sent to him from the tax authorities.

Thus, the law does not give the Federal Tax Service the opportunity to assign debt “retroactively.”

The seizure begins after the payer fails to fulfill his obligations. First of all, inspectors are required to send the debtor a demand for payment of the technical tax. The period during which inspectors have the right to send a demand differs depending on the amount of debt.

According to paragraph 4 of Art. 69 of the Tax Code of the Russian Federation , the default period for execution of a penalty is 8 days, unless the contrary is stated in the requirement . If, within the time limits established by the Tax Code of the Russian Federation or the document, the tax authorities were unable to collect, in accordance with paragraph 1 of Art. 48 of the Tax Code of the Russian Federation, they have the right to pay off tax debt through the court - accordingly, with the help of enforcement proceedings. No more than 6 months should pass from the moment of an unsuccessful attempt to collect until the moment of going to court. But this only applies to debt whose size exceeds 3,000 rubles.

According to paragraph 2 of Art. 48 of the Tax Code of the Russian Federation , if the defaulter’s debt is less than 3,000 rubles, the maximum period for monitoring the payer without going to court is three years. If during these three years an event occurs that increases the amount of debt to 3,000 or more, the 6-month countdown will begin from that moment. After this period, the Federal Tax Service will not be able to go to court for the fulfillment of debt obligations.

Attention: strictly speaking, the court can “turn a blind eye” to the missed six months. This aspect is spelled out in paragraph 2 of Art. 48 Tax Code of the Russian Federation. However, to ignore a missed collection deadline, compelling reasons are required, and the Federal Tax Service, and not the debtor, must provide the relevant evidence.

To summarize, the period for initiating enforcement proceedings through the court is 6 months from the moment of an unsuccessful attempt to collect or from the moment a debt of more than 3,000 rubles arose. After this period, the debtor is “clean”, because The Federal Tax Service will no longer be able to simply go to court.

Liability for non-payment

Depending on the size of the debt, both minor sanctions such as a fine and preventive measures in the form of imprisonment, arrest, etc. are possible.

So, for example, with a debt amount of up to 900,000 rubles for individuals, the defaulter will not only have to pay the debt itself + accumulated penalties, but also pay a fine to the state in the amount of 20-40% of the amount not paid within the legal deadlines. Reimbursement of debt, as well as payment of a fine, is possible through enforcement proceedings if a citizen violates the payment deadlines. Then all property and funds, with the exception of things necessary for life and savings, are seized in favor of the state.

Everything is much worse and more difficult if the amount of debt exceeds 900,000 rubles. The case is transferred to investigators so that they find out under which article of the Criminal Code of the Russian Federation the crime is classified. Almost always, in the end, a criminal case is “closed” under Article 198 for individuals and Art. 199 of the Criminal Code of the Russian Federation for organizations. The articles provide for a fine of 100 to 500 thousand rubles or imprisonment for up to three years.

Brief summary of the article

Without going into numerous details, the statute of limitations for transport tax expires three years from the date the debt arose. The period of forced collection expires after 6 months, either from the moment of unsuccessful collection by the Federal Tax Service, or from the moment of formation of a debt of more than 3,000 rubles.

What is the statute of limitations for transport tax?

The concept of statute of limitations in taxation

The tax statute of limitations is enshrined in paragraph 1 of Art. 113 Tax Code of the Russian Federation. This provision states: “A person cannot be held accountable for committing a tax offense if 3 years have elapsed from the day it was committed or from the next day after the end of the tax period during which the offense was committed until the decision to bring it to justice is made.” "

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 (clause 3 of Article 363 of the Tax Code of the Russian Federation). Tax authorities must send such a notification no later than 30 days before the payment is due (Clause 2, Article 52 of the Tax Code of the Russian Federation). The transport tax must be paid by citizens no later than December 1 of the year following the expired tax period (clause 1 of Article 363 of the Tax Code of the Russian Federation). In 2019, this is Sunday, so the payment deadline is shifted to 12/02/2019.

At the same time, the Tax Code of the Russian Federation limits the period for sending a notification to the Tax Code: it can be sent no more than 3 tax periods preceding the calendar year of its sending (clause 3 of Article 363 of the Tax Code of the Russian Federation). For example, in 2019, the inspectorate has the right to demand payment of tax only for 2018, 2017 and 2016. 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 compulsory collection if the obligation to pay 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 2 of Art. 44, paragraph 3 of Art. 363 Tax Code of the Russian Federation.

If the payment deadline is missed, tax authorities begin collection proceedings. First, a requirement to pay the TN is issued. Moreover, the deadline for sending a claim depends on the amount of debt. So, for an arrears of 500 rubles. or more, it is 3 months from the date of discovery of the fact of non-payment. If the arrears are less than 500 rubles, the demand must be sent to the taxpayer no later than 1 year from the date of its discovery (Clause 1 of Article 70 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation allows 8 working days to fulfill the requirement, unless a longer period is specified in the requirement itself (Clause 4, Article 69 of the Tax Code of the Russian Federation). In case of failure to comply within the specified period, 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 (Clause 1 of Article 48 of the Tax Code of the Russian Federation).

The period for going to court is 6 months. However, the beginning of its flow is tied to the amount of the amount collected. So, for debt over 3,000 rubles. it begins from the moment of expiration of the period allotted for fulfilling the requirement (clause 2 of article 48 of the Tax Code of the Russian Federation). 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 3,000 rubles. 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 do this only for good reasons (clause 2 of Article 48 of the Tax Code of the Russian Federation).

The statute of limitations for transport tax for payers - individuals is actually three years. 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.