Let us reassure you right away: they will not go to jail. So does that mean you don't have to pay? You have to pay. What if the notification from the tax authority did not arrive on time? Or did it arrive, but it contains incorrect information? Let's figure it out.
So, December 1 is the deadline for paying property taxes for individuals. It, as you already understood, in addition to apartments and dachas, also includes vehicles. In other words, everyone who owns a car had to pay transport tax by December 1. You didn’t do this and want to know what our strict but humane state will do to you. Please!
First and most important. If you do not find a notice in your mailbox from the tax authorities about the need to pay transport tax (according to Article 52 of the Tax Code of the Russian Federation, it must be sent to the car owner no later than 30 working days before the deadline for paying the tax), this does not mean that you are exempt from him. You will still have to pay. But in this case, you need to take the initiative yourself to fulfill your civic duty.
Pay the transport tax yourself!
To do this, you can use one of the methods above. The most reliable way is to contact the tax office at your place of registration. The inspector will issue you a second notice indicating the amount of transport tax and details of the organization where your money will go.
The most difficult way is to calculate the transport tax yourself. To do this, you need to find out (use the calculator on the website of the Federal Tax Service - FTS) the basic tariff in force in your region and multiply it by the number of months over the past year during which you owned this vehicle (if you have owned the car for a long time, feel free to multiply by twelve). Owners of expensive Mercedes, Rolls-Royces and various Maybachs should be aware of the increasing coefficients for luxury cars - they can be found on the website of the Ministry of Industry and Trade. Next, you should find out the details of the tax office at your place of registration and pay the tax. This can be done on the Federal Tax Service website.
To be aware of your obligations to the state, it is best to create a taxpayer page (personal account) on the website at nalog.ru. True, for security reasons, the registration process itself does not take place via the Internet, but through personal communication with the inspector. In other words, to get a password to enter your personal account, you will have to go to the tax authority (you should take your passport and TIN with you). After this, you will be able to independently monitor and regulate your relationship with the tax authorities.
Sometimes a situation arises when you have a car, but the tax office does not have information about it. Can I not pay? You need to pay, you just need to contact the traffic police to change the address of the vehicle owner in its database.
There is another convenient service where you can find out about debts - the State Services website. It also displays information about taxes and even gives you the opportunity to pay them. Please remember: the Federal Tax Service has 14 days to process the payment. During this period, the paid debt may “hang” on the site, after which it will disappear.
Now you are a debtor!
December 1 has passed, and the transport tax has not been paid. Congratulations (in quotes): he changed his status to “debt”, and you, therefore, turned into a debtor. With all the consequences...
Firstly, a penalty is charged for each day of delay. It is not large, but, firstly, if the amount of debt exceeds three thousand rubles, the tax service can sue you in order to collect it - taking into account penalties and fines. Yes, yes, the Federal Tax Service, as it turns out, can still impose a fine in the amount of 20 to 40 percent of the debt amount. However, before this you may receive a new notice with the need to pay the debt. Next, the Federal Bailiff Service (FSSP) comes into play to collect it. And this is where the “fun” part begins. The FSSP can seize the debtor’s property (arrest a car) or, for example, block his bank account. And recently, the state has acquired the right to completely write off unpaid taxes from the debtor’s account. But not for life. This type of lawsuit has a statute of limitations of 3 years. If you managed to avoid the tax office for more than three years, consider that everything turned out well...
You should remember: if the Russian Post messed up by sending a tax notice to the wrong address, losing the letter or forgetting to notify the addressee about it (against signature), you will still have to pay the tax - only without penalties and fines. But if the post office notified you of the arrival of a letter, but you did not pick it up, in this case the responsibility falls on you - six days after the notification it is automatically considered delivered to the addressee.
Various situations
It seems that's it! No, not all. Sometimes there are nuances that you should also be aware of. For example, you sold a car, but you still received a notification about payment of transport tax. Look carefully at the amount: if you got rid of the car at the beginning of the reporting period, it will be small (take into account only those months when the car was in your possession), if at the end it will be much more.
It’s another matter if the car was sold several years ago, but letters of happiness are still coming. The reason for this is the notorious “human factor”. It’s just that someone somewhere (most likely the traffic police) forgot to correct the information about the owner of the vehicle.
Where to contact? First, go to the state traffic inspectorate (with a purchase and sale agreement and a passport) - let them correct the data. You can go to the tax office, but they will still send a request to the traffic police. You don’t have to go anywhere at all - write an appeal on the Federal Tax Service website (for registered users). But this is the most “dangerous” option: your letter may not arrive, get lost, be accidentally erased, not sent, sent to the wrong place, etc. In short, look at the beginning of the paragraph and act according to the circumstances...
There are cases when the new owner of the car has not registered it in his name. In this case, “chain letters” will be sent to you. What to do? After selling the car, check the change of owner (for example, on the traffic police website). If after 10 days the data has not changed (you are the owner), go to the traffic police and write an application to terminate registration. The same “jambs” can occur if the car was stolen (and not found), disposed of, or, for example, fell under “total” (cannot be restored after an accident).
There are often situations when the notice asks you to pay more than necessary. There are many options: from an incorrectly indicated engine power to an incorrectly calculated vehicle ownership period by a Federal Tax Service employee. In this case, you will also have to contact the Federal Tax Service inspectorate to clarify and correct the data - in person or through the Federal Tax Service website.
“Which Russian doesn’t like driving fast?” The old Russian proverb has survived to this day without the slightest distortion of its meaning. Today, many of our compatriots who are planning to buy a car are thinking about the most powerful “iron horses” possible, capable of reaching high speeds and having high acceleration dynamics. However, almost always the euphoria from owning a powerful car gives way to disappointment when responsibility comes.
What is transport tax
Transport tax is an annual direct collection from the population in favor of the budget of the Russian Federation, which is assigned to each owner of a vehicle with a power unit capacity of more than 70 hp. With.
The tax rate on cars changes greatly in geometric progression with the increase in the number of horses in the engine compartment, and using the example of Moscow (and in each region the rate is set differently, depending on the economic indicators within the subject of the federation), these figures are (as of July 2018) :
- From 71 to 100 l. With. – 12 rubles*. with every l. With.;
- From 101 to 125 l. With. – 25 rub. with every l. With.;
- From 126 to 150 l. With. – 35 rub. with every l. With.;
- From 151 to 175 l. With. – 45 rub. with every l. With.;
- From 176 to 200 l. With. – 50 rub. with every l. With.;
- From 201 to 225 l. With. – 65 rub. with every l. With.;
- From 225 to 250 l. With. – 75 rub. with every l. With.;
- From 251 l. With. – 150 rub. with every l. With.
Note! From the list above, you can clearly see and conclude that there is no proportional relationship between the power of the power unit and the tax rate in rubles, and the price increases approximately according to a parabolic function. So, the owner of a car with a power of 100 hp. With. will pay a small tax of 1,200 rubles per year, and if his car has twice the power, then the price will not increase 2 times (2,400 rubles), but will already be 10,000 rubles, i.e. more than 8 times.
If a car enthusiast decides that he desperately needs a sports supercar or a huge SUV with a power of 400 hp. s., then his pocket will be empty by 60,000 rubles annually. But that's not all! In the Russian Federation, since 2015, an increasing coefficient was introduced for owners of ultra-expensive cars, and the tax amount increases from 10% to 300% if a new car costs more than 3 million rubles.
But not every amateur is eager to part with such sums every year just like that.
Transporting disabled people as a way to avoid paying tax
Legal ways to bypass high transport taxes
- If you look at the table of distribution of tax rates depending on the region of our vast country, you can see that several subjects have extremely low tax rates. So, for example, if in Moscow, as mentioned above, this figure varies from 12 to 150 rubles. for 1 l. pp., then in the Nenets Autonomous Okrug this rate already ranges from 0 to 50 rubles. "for the horse."
However, no one prevents a car registered in another region from safely moving along Moscow or St. Petersburg roads. Only the tax at the end of the year should come to the place of temporary registration 3 times less than in megacities, and deductions go to the budget of the region where the vehicle was registered.
- In recent years, legislation has allowed individuals to apply for leasing. Essentially, under this agreement, the car is on a long-term lease with monthly payments, which means it is registered to another person - the lessor. A fairly profitable and legitimate scheme that allows you not to pay taxes on “someone else’s” car and use it as your own for the entire period of operation. However, it is quite possible that the lessor will oblige the individual to make periodic payments, including tax.
- The last, not the most legal way is to make adjustments to the title or purchase and sale agreement of the car, significantly lowering the actual cost, which will eliminate the tax on luxury or engine power, since this will affect the tax rate.
However, not every government agency or large car dealership will agree to such a forgery, since in the process of checking data at the tax office, these facts can raise a number of questions. And if the fact of illegal activity is revealed, persons involved in such acts may be brought not only to administrative, but also to criminal liability.
Important! Despite all the tricks that waste the time, nerves and money of car enthusiasts, there can be only one most practical advice for them - to choose a vehicle that will be affordable not only at the time of purchase, but also for the period of operation, and will not have to think further , how to bypass transport tax.
Consequences of non-payment of transport tax
A certain category of car enthusiasts are not very worried about the power of the vehicle, since they simply ignore the tax that comes at the beginning of the year, with the thought that tax officials are not bailiffs and will not be able to do anything, and the tax can be canceled, and they rarely check debtors. However, as practice shows, tax authorities actually “tolerate” up to 2-2.5 years, during which the amount of tax(s) and penalties on it accumulate - 1/300 of the total amount of debt for each day of non-payment after the allotted period.
The lessee does not pay transport tax
But, despite the fact that, according to the law, only 3 years are allotted for the Federal Tax Service inspection to ensure control over the payment of the tax, after the same 2.5 years the tax authorities can go to court, and the entire amount will immediately turn into legal debt for the motorist, which the bailiff service will deal with, limiting the validity of the driver’s license and prohibiting the debtor from traveling abroad, or, moreover, bringing him to disciplinary liability. Therefore, it is better to deal with all taxes on time, and transport taxes are no exception.
*Prices are as of July 2018.
Original taken from wyborg100 V
Original taken from rosyamauhta How NOT to pay transport tax (proven method)
According to statistics from the tax office itself, only 80% of car owners pay transport tax. Every fifth driver finds a more worthy use for his money - and rightly so!
Most drivers completely voluntarily donate from 700 rubles to several tens of thousands to the city treasury every year. And all these people don’t even think about where this tax goes. And these “voluntary donations” from car owners go anywhere: to rename the ice palace, to reconstruct the monument to the leader of the proletariat, etc. Briefly speaking. The transport tax you pay goes anywhere but on the roads .
Money is allocated from the federal budget for road repair and construction. This money is collected by the government in the form of excise tax on fuel. Every time you pay 1000 rubles for the unfortunate 30 liters of gasoline, several rubles from each liter go to the so-called “road fund”, from which the maintenance of public roads is paid.
Finally, understand: you are being robbed of transport tax twice. More precisely, once forcibly - through excise taxes on gasoline. And the second time - voluntarily - you pay tax, which you don’t have to pay.
Sergey Kanaev, Head of the FAR (Federation of Car Owners of Russia), talks in more detail about why the transport tax is not valid either from an economic or a legal point of view. You can read his articles on the FAR website or watch the video of his press conference.
So. Let's move on to the most interesting part: What should I do to avoid paying transport tax?
1) We are not afraid to go to the post office
and receive letters from the tax office demanding payment of taxes. Receiving a receipt does not oblige you to anything at all. You may receive several such requests from the tax office during the year. 
Yes, it’s only 1.5 thousand rubles. And I am not going to give this money to the state. I earned them! And I’ll spend it wherever I see fit!
I can see perfectly well the condition of the roads. Regular readers of my blog know perfectly well how SHIT our roads are made. How SHIT they lay the new asphalt. And I'm not ready to pay for such disgusting work.
2) After about a year From the moment you receive the first request from the tax authorities, you will receive the following envelope from the Magistrates' Court of your area:
Opening the envelope you will find court order this type:
3) To this court order You must write the following response within 10 days:
HERE IS THE LINK to the template in electronic form. You can download it, enter your data and send it to court.
4) In a couple of weeks You will receive this response from the court about the cancellation of the court order:
In this ruling, the magistrate court judge invites the tax inspectorate to sue me and prove during the court hearing that I am obliged to pay.
Believe me, The tax inspectorate does not have time to sue several tens of thousands of car owners in Ukhta . The Ukhta tax office does not have such a huge staff of lawyers. And court cases can drag on for several years. Your “several thousand rubles” are not worth spending a tax lawyer’s time on you. They have a ton of cases in arbitration, where the amount of claims is hundreds of times higher than your unpaid tax..
For the most skeptical readers, I decided to post a scan of my passport:
As you already understand, in August of this year I crossed the border without hindrance, flew to Munich and back.. By the way, you can cross the border if you owe the bailiffs less than 10 thousand rubles.
No one will imprison you for non-payment of transport tax!
No one will restrict travel outside the Russian Federation!
The maximum you face is paying a state fee (up to 400 rubles) for tax not paid on time. BUT this is only if you lose the tax court case. And, as we already found out earlier, the tax office does not intend to sue you. They don't have time. They rip off businessmen...
Instead of paying transport tax, spend these few thousand rubles on a new toy for your child... Or for yourself...
Write just one letter to the court according to the prepared
They calculate the tax themselves, and citizens receive a tax notice by mail, which indicates the amount and timing of payment.
However, all car owners are responsible for paying taxes on time and in full. How is tax calculated for less than a month of car ownership?
Transport tax, or TN for short, refers to regional duties. It is charged for each car registered to a citizen or organization.
An important point when making calculations is.
Expert opinion
Natalya Alekseevna
For car owners who are individuals, the tax is calculated for 12 months and is paid in a single payment until December 1 of the year following the tax period.
Transport tax reporting.
In other words, the motorist must pay the TN for 2018 by December 1, 2019. Legal entities pay TN in quarterly payments, therefore, calculations are carried out quarterly.
Car enthusiasts can sell their iron horse and buy a new one, or for some reason retrain as a pedestrian.
Moreover, the moment of removing or registering a car can be either at the beginning of the month or in the middle or closer to the end.
Therefore, it is important for all motorists to know how to correctly calculate transport tax for less than a full month of owning a car.
Tax legislation changes periodically. They touched on two aspects regarding TN. Firstly, which month is considered full. Previously, it was considered differently. Therefore, this issue should be well mastered. Secondly, TN should be considered full rubles.
Changes to the Tax Code adopted a rule: when the value is less than 50 kopecks, they are not taken into account, and more are rounded to the nearest ruble.
Formula TN
Many websites have a special calculator that allows you to calculate transport tax both for a year and for several months.
But in order to independently check the correctness of the TN amount in the tax notice, the motorist needs to familiarize himself with the formula used and the rules for calculating under different conditions.
To calculate the TN, the following formula is used: TN base x TN rate x Kv x Kp.
Let us dwell in detail on each component of the formula. The engine power of the vehicle was taken as horsepower.This indicator is indicated in the vehicle registration certificate.
Formula for calculating TN.
For some car models, the motor power in the vehicle title is indicated in kW.
In this case, a simple formula is used that allows you to convert one unit of calculation to another: 1 horse power = 1 kW x 1.3596. The resulting number is rounded to two decimal places.
The formula can use 2 coefficients:
- Kv – possessions.
Takes into account the number of months, considered full, during which the car was registered to the car owner. If the car has been registered with an organization or car enthusiast for a whole year, then the coefficient is equal to 1. - .
Used when calculating the technical load for passenger cars costing over 3 million rubles.
Features of the tax rate
A legal entity must independently calculate how much it needs to pay TN and make timely advance payments, if such are provided for by regional legislation. Thus, it is important for all car owners to know how to correctly calculate the fuel charge for less than a month and a year. Good luck on the roads!
Purchasing a car means the appearance of a new cost item in the personal budget. In addition to gasoline, repairs and insurance, payment of transport tax is added to the mandatory expenses. must the motorist pay, and what happens if he does not?
What is TN
It is a monetary fee levied on vehicle owners. The obligation to pay tax is assigned not only to individuals, but also to legal entities whose balance sheet includes transport. Owners of cars, yachts, snowmobiles, scooters, boats and other vehicles are required to make contributions.
Payment is assigned to the owners of the car, that is, those who are registered in this capacity with the traffic police when registering the vehicle. When transferring a vehicle by proxy or the payer remains the direct owner.
How to calculate
The tax office is responsible for calculating payments for individuals. The tax rate is set at the regional level. At the same time, it is important to know. The parameters used in the calculation include engine power, vehicle service life, and. These coefficients are used for expensive cars, for the owner.
After the tax authorities calculate the amount of the fee, each payer is sent. This usually occurs from late summer to mid-autumn. and what if the payment never arrived to the citizen? This does not exempt you from paying tax, so an individual should contact the tax authority at their place of residence and clarify the amount of payment.
For legal entities
Organizations with registered transport. They enter the result of the calculation into which they must submit it to the inspectorate as established by law. At the same time, they are also required to pay a fee.
Payment period
The answer to the question also depends on the category of taxpayers. Individuals must make payments before October 1 of the year following the reporting year. Speaking for organizations, it should be clarified that the period for paying the fee for them is determined at the regional level, but it cannot be set later than February 1.
Privileges
The legislation provides for certain taxpayers. These categories include participants in the military operations of the Second World War, Heroes of the USSR and the Russian Federation (except for the third group), one of the parents or adoptive parents from, as well as a family raising a disabled child, and other citizens. Penalties are charged for each day of delay. Long-term non-payment threatens to significantly increase the initial fee amount.
