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Taxes have always been a headache for citizens and companies in any country. We especially dislike those that seem unreasonable or overpriced. When in 2009 the government planned to replace transport tax excise tax on fuel, many breathed a sigh of relief. But the miracle did not happen - the excise tax was introduced, but the TN remained. Some car owners began to wonder how not to pay transport tax legally. As it turns out, there are options.
This is a government tax levied on vehicle owners. According to Art. 358 of the Tax Code of the Russian Federation, cars, buses, motorcycles, other self-propelled machines and mechanisms on pneumatic and caterpillar tracks are considered objects for taxation. The list includes air and sea vessels, including non-self-propelled.
In Russia, TN is classified as a regional fee - the size, terms, payment procedure, reporting and benefits are established by the local authorities.
The rates vary depending on the power of the power plant and can vary no more than 10 times. Subjects determine tax rates by vehicle categories.
Now let's see if it is possible not to pay transport tax. If it is accrued and a notification is received, you still have to fulfill your debt to the state, as well as pay a fine for non-payment, a late fee, although not always. There is a chance not to pay it if:
According to the same Article 358 of the Tax Code of the Russian Federation, the following are not subject to taxation:
Disabled people are exempted from paying TN - only groups 1 and 2. Provided that the vehicles they use are suitably equipped and their power does not exceed 100 hp. With.
In some regions, TN may not be paid for vehicles small power. There are two of them:
In other areas, citizens with a certain status are exempt from TN. For example, in Moscow it is:
Individuals with this status do not pay for only one vehicle. The exemption does not apply to snowmobiles, snowmobiles, water and air vehicles.
In St. Petersburg, they may not officially pay tax in 2020:
As you can see, the regions have “their own” preferential categories, so it’s always better to clarify which ones.
If you plan not to use the car for a long time, there is a completely understandable desire to avoid paying transport tax. Previously, it was realistic to withdraw and then return the vehicle to the register, but now it is impossible. Changes to the Order of the Ministry of Internal Affairs of Russia dated 08/07/2013 N 605 combined the concepts of deregistration and termination of registration. Today, cars are deregistered if:
The basis for starting the procedure is an application that can be carried out by the representative of the owner under a certified power of attorney.
There is a proven way to bypass the vehicle tax by law. If you get rid of the object of taxation, that is, sell the car, you will not need to pay taxes. When selling a car, the accrual of TN to its former owner stops from the next month, after it ceases to be registered with the seller. But in order for this to happen with a guarantee, the vehicle must be re-registered on time.
The seller is recommended to find out exactly in 10 days whether the buyer re-registered the car. If this is not done, you need to contact the new owner of the vehicle and find out the reason. Otherwise, the seller will continue to pay TN. He has every right to remove the car from the register on his own, declaring that the vehicle has been sold, and presenting a contract of sale. Of course, in order to avoid car tax, such termination of accounting should be resorted to only in cases where it is not possible to contact the buyer or he does not want to register the vehicle for himself.
It is important to remember that the buyer will be able to avoid a penalty for late registration of the vehicle only within seventy days after the first PrEP is issued. It is recommended to familiarize yourself with the provisions of the Civil Code of the Russian Federation on this issue.
You can not pay TN after deregistration according to the traffic police act, if the car is broken and its operation is impossible. It will not work to refer to an allegedly long downtime due to repairs, even documented ones.
The accrual of payment does not depend on the use of the vehicle in fact - it is a tax on ownership. Even if you do not use the car for a long time, you will have to pay tax.
You can deregister a car for recycling at any time, without providing tax certificates. Only documents for the vehicle and the owner's passport are required.
They also do not have the right to refuse registration. This option of tax avoidance could be considered optimal. However, the latest amendments to the Order of the Ministry of Internal Affairs No. 1001 (namely, in paragraph 5 General Provisions) do not allow you to circumvent the law and remove the car from the register temporarily by writing an application for recycling. As already noted, deregistration and termination of registration are now one and the same. That is, in order to deregister, you will have to stop registration, and this requires a disposal certificate confirming the destruction of the vehicle.
Cars with foreign numbers are not subject to taxation if they are not registered in the Russian Federation, but are temporarily imported. According to the Customs Code of the Russian Federation, you can only drive such a car for no more than six months. Foreigners who have issued a temporary stay and import into the Russian Federation a car registered in another state can use it for the entire period of stay, but not more than one year.
You do not need to pay TN for a rented car - this is the responsibility of the owner. Nevertheless, business leaders are interested in in which case the company should not pay tax. Of course, if the car is rented. According to Art. 357 of the Tax Code of the Russian Federation, TN payers are considered to be persons on whom TS recognized as objects of taxation are registered.
When renting, the ownership does not transfer, so the company is not obliged to pay the tax. This is the prerogative of the lessor to whom the car is registered. The obligations of the tenant are defined by articles 644-646 of the Civil Code Russian Federation.
If you do not pay TN, penalties will definitely follow. The penalty can be 20-40% of the tax amount. For each day of delay, a penalty will be charged, and when the total debt exceeds 3,000 rubles, the Federal Tax Service initiates a lawsuit, the case may end with the arrest of property and accounts. Travel abroad will be closed. You will have to pay court costs and the work of bailiffs. So it’s worth weighing everything carefully and thinking about what will happen if you don’t pay transport tax.
In conclusion, we can say that it is dangerous to cheat with the state. The obligation to pay taxes is enshrined in the Constitution, so you should not neglect such things.
The norm on the payment of transport tax is extended to all Russian citizens, including residents of the city of Moscow. His government established incentives for separate category physical and legal entities, which is reflected in regional regulations. The tax rate is determined by the type of vehicle, its power.
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The term "vehicle" means a self-propelled technical vehicle powered by an internal combustion engine.
Its main purpose is to transport people and transport goods of various weights along trackless communications. The right to drive it arises from the date of obtaining a national driver's license.
The wording "transport tax" means one of the types of mandatory payments established by the legislator. The obligation to pay it has been assigned to car owners since January 1, 2003.
It is accrued from the day the vehicle is registered with the traffic police, which transmits the relevant information to the Federal Tax Service. Funds are deposited in regional budget in accordance with the instructions, namely the article.
The executive authority of each subject, including the city of Moscow, in individually installs:
At the federal level, the object of taxation is defined, the procedure for calculating tax base, tax period, and tax rate limits.
In the city of Moscow, the tax rate for a vehicle is per horsepower:
An interested person can familiarize himself with the information required by him on the official website of the Federal Tax Service, where explanations are given on the payment of transport tax and the features of the procedure.
Its size is determined by the engine power indicator, which is indicated in the vehicle passport or registration certificate and actual power.
AT individual cases a small difference in data leads to a significant increase in the amount of transport tax.
Many taxpayers are interested in the question of how not to pay transport tax legally for powerful engine? In accordance with the tax article, its size can be reduced or increased depending on the engine power and vehicle category by the norm of the subject of the Federation, but not more than 10 times.
One way to reduce its size is to use the benefits provided by the state. Its essence lies in the application of a special coefficient established for a different category of citizens.
They should apply if the actual power of the vehicle does not match the power specified in the Title.
To reduce its size, the car owner should:
Together with the application, a general passport and documents for the vehicle are submitted, as well as the conclusion of an independent expert. The applicant, as the procedure is completed, must notify the branch of the Federal Tax Service at the place of residence about the change in data.
Privileges for the transport tax are established in accordance with the instructions of the article.
Each subject of the Federation is endowed with the right to independently establish them, for which they must introduce the relevant norms into local legislative acts. They provide grounds for application to taxpayers.
In accordance with the instructions of the article, a vehicle is not subject to taxation, which:
Russian citizens must submit an application to the territorial office of the Federal Tax Service at their place of residence in order to apply for a transport tax exemption.
It is considered for 10 days, after which a definite decision is made. The benefit is provided for one vehicle, regardless of its power and service life.
In the city of Moscow, benefits are established for one vehicle owned by:
| Indicators | Description |
| Veterans and the disabled | Great Patriotic War; hostilities that took place in hot spots on the territory Russian state and beyond |
| Heroes of the Russian Federation and the former state - the USSR | citizens awarded with Orders of Glory 3 degrees |
| Former prisoners of places of detention | created by fascist Germany and its allies, if they did not reach the age of majority during their stay in them |
| Persons involved in the liquidation of the consequences of the Chernobyl disaster | — |
| Disabled people of 1 and 2 groups | — |
| One of the parents, adoptive parents and guardians of a child recognized as disabled since childhood | including a child recognized in judicial order incompetent |
| One of the parents or adoptive parents of a child from a large family | — |
| Vehicle owners | whose power is less than 70 hp. |
| Persons involved in the testing of nuclear and thermonuclear weapons, liquidation of the consequences of accidents at nuclear installations | on technical means of weapons and military facilities as part of special risk units |
| Persons who have become disabled or who have received radiation sickness | in the course of carrying out any type of work related to the testing of nuclear installations and weapons, space technology |
| Residents of the special economic zone | — |
| Transport companies | engaged in the transportation of passengers on public public transport, with the exception of taxis |
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The regulation of general and particular issues regarding the payment of transport tax is carried out by the instructions of Chapter 28 of the Tax Code of the Russian Federation, Articles 356-.
According to them, the tax rate is set regulations subject of the Federation, depending on specifications vehicle.
These include:
Legal entities must pay transport tax at the end of the tax period, that is, before February 1 of the current year. The norm is provided for by the instructions of Article 363.1 of the Tax Code of the Russian Federation.
They must surrender tax return for the past tax period, drawn up on a form with a unified form. It was established by order of the Federal Tax Service, which was issued on December 5, 2016.
If the transport tax is not paid on time or is not paid in full, then the car owner is subject to administrative action. It is expressed in the imposition of a fine, the amount of which is 20% of its total amount.
Malicious tax evasion entails:
An individual can register a vehicle for a child who has not reached the age of majority. By the provisions of the article, he has the right to participate in tax relations through his legal representative, which is his parents or persons replacing them. They pay transport tax instead of a minor child on his behalf.
The vehicle tax must be paid by the person to whom the vehicle subject to this tax is registered (paragraph 1).
After the death of the car owner (declaring him dead), the transport tax debt, as well as fines and penalties, must be paid by the heirs. But only within the value of the inherited property.
If the vehicle is registered for a minor child, then the obligation to pay transport tax rests with his legal representatives (parents, adoptive parents, guardians, trustees).
The vehicle tax must be paid by the person to whom the vehicle subject to this tax is registered (paragraph 1 of article 357 of the Tax Code of the Russian Federation).
Note: And the fact that the owner issued a power of attorney to another person does not cancel his obligation to pay tax.
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No need. The obligation to pay transport tax arises only from the moment the car is registered with the traffic police (Article 357 of the Tax Code of the Russian Federation). Registration of a car in the traffic police and the issuance of signs "Transit" are different registration actions. When issuing a transit number, a corresponding mark is made in the vehicle passport, while a certificate of its registration is not issued (clause 33.1 of the Administrative Regulations, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. № 1001 ).
In particular, the signs "Transit" must be received:
In the first case, the issuance of transit numbers occurs after the deregistration of the car (clause 43 of the Administrative Regulations, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).
In other cases, the signs "Transit" are issued before the car is registered (clauses 4 and 33 of the Administrative Regulations, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).
Thus, the presence of transit plates on a car does not mean that it is registered with the traffic police. This means that you do not need to pay transport tax on it.
Which vehicles are taxed
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The following are exempted from the tax: certain types of transport; certain categories of citizens.
The following modes of transport are exempted from transport tax, in particular:
A complete list of tax-exempt vehicles is given in paragraph 2 tax code RF.
No, it doesn `t need. Vehicles from which transport tax must be paid are listed in paragraph 1 of the Tax Code of the Russian Federation. Non-self-propelled ground vehicles (including trailers and semi-trailers) are not specified in this paragraph. Thus, they do not need to pay transport tax.
A similar point of view is shared by the tax department (clause 12 methodological recommendations, approved by order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21 / 177).
The Ministry of Finance of Russia, in a letter dated June 15, 2017 No. 03-05-04-04 / 37237, clarified the procedure for paying transport tax in the case when registration and deregistration of a car were made within a period of less than one month. In particular, it is not necessary to pay transport tax in the case when the registration and deregistration of the vehicle were completed on the same day.
You do not need to pay transport tax if the car is registered and deregistered:
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In each region of Russia (oblast, krai, etc.) can be set for certain categories of citizens. The list of beneficiaries is approved by the laws of the constituent entities of the Russian Federation (regions, territories, republics). This follows from paragraph 3, articles 14 and the Tax Code of the Russian Federation.
For example, transport tax benefits for Moscow residents are approved by Article 4 of the Law of the City of Moscow dated July 9, 2008. № 33 .
Transport tax benefits for residents of the Moscow Region are approved by the Law of the Moscow Region dated November 24, 2004 No. 151/2004-OZ.
If you are entitled to a benefit, then in order to receive it, submit an application to the inspectorate for a tax benefit in the standard formgiven in the letter of the Federal Tax Service of Russia dated November 16, 2015 No. BS-4-11 / 19976.
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Yes need. If the fact of hijacking (theft) of a vehicle is documented, it is not subject to transport tax (subclause 7, clause 2, article 358 of the Tax Code of the Russian Federation). This fact can be confirmed by certificates of the internal affairs bodies that are investigating such crimes (clause 17.4 of the Methodological Recommendations approved by order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21 / 177, paragraph 2 clause 5 of the Rules approved by order Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).
The basis for stopping the payment of transport tax is the original certificate of theft. However, if the owner of the vehicle can only submit a copy of the certificate issued by the relevant division of the Russian police department, he is not deprived of the right to exemption from transport tax. In this case, the tax inspectorate will apply for confirmation of the fact of theft to the police department indicated in the photocopied document. This procedure is given in the letter of the Federal Tax Service of Russia dated May 13, 2015 No. BS-3-11 / 1919.
If a person does not have a police department certificate about the theft of a vehicle, but there are any other documents confirming the fact of theft, the right to exemption from paying transport tax will have to be defended in court (letter of the Federal Tax Service of Russia dated April 7, 2010 No. 3-3-07 /475).
After receiving the supporting documents, the inspection will recalculate the tax on its own. During the search period (from the moment the fact of theft is confirmed and until the car is returned to the owner or the criminal case is terminated (suspended), the stolen vehicle will not be subject to transport tax. At the same time, the months in which the car was stolen and returned to the owner are included in the period the vehicle was with the owner (letter of the Federal Tax Service of Russia dated April 7, 2010 No. 3-3-07 / 475).
After the termination or suspension of the criminal case on theft, the vehicle can be deregistered in the traffic police. To do this, it is necessary to submit to the traffic police an application and a letter from the preliminary investigation authorities on the suspension (termination) of the criminal case (paragraph 2, clause 5 of the Rules, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).
If the investigation into the theft is not suspended (not terminated), and the car is not found, the criminal case will be terminated two years after the theft (clause 3, part 1, article 24 of the Criminal Procedure Code of the Russian Federation). In this case, it will be possible to remove the car from registration only after the expiration of this period. Before deregistration of a car, it is necessary to confirm the fact of its theft annually in order to be exempted from taxation. This is stated in the letters of the Federal Tax Service of Russia dated May 13, 2015 No. BS-3-11 / 1919, dated April 7, 2010 No. 3-3-07 / 475.
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Yes need. A person is obliged to pay transport tax from a vehicle registered to him (paragraph 1 of article 357 of the Tax Code of the Russian Federation). Exceptions, according to paragraph 3 of Article 356 and paragraph 2 of Article 358 of the Tax Code of the Russian Federation, are the following cases:
At the same time, the legislation does not provide for a benefit for cars purchased on credit. According to the Tax Code of the Russian Federation, the obligation to pay transport tax does not depend on the means by which the owner purchased the vehicle: own or borrowed.
Thus, from the moment when a person has registered a car in the traffic police, he has an obligation to pay transport tax (paragraph 1 of article 357 of the Tax Code of the Russian Federation).
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It all depends on whether the car is registered with the traffic police or not.
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At the same time, the law does not provide for a benefit for cars transferred as evidence in a criminal case. A similar position is taken by the tax department.
No, it doesn `t need. The transport tax must be paid by the one for whom the vehicle subject to this tax is registered (paragraph 1 of article 357 of the Tax Code of the Russian Federation).
Only its owner can register a vehicle (clause 20 of the Rules approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001, clause 4 of the Methodological Recommendations approved by order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21 / 177 ).
Under a leasing agreement, such a vehicle can be registered both to the lessor (lessor) and the lessee (lessee). This is stated in paragraphs 22 and 48.1 of the Rules, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001.
A person (not an entrepreneur) who rents a car concludes a lease or rental agreement with the lessor (, 642 and 627 of the Civil Code of the Russian Federation). Under such a transaction, no exceptions are provided for in the rules for registering vehicles. It is registered to the owner (landlord).
Thus, the car lessee does not need to pay transport tax.
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Yes need. A person is obliged to pay transport tax from a vehicle registered to him (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation).
The owner can register a vehicle (clause 20 of the Rules approved by Order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001, clause 4 of the Methodological Recommendations approved by Order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21 / 177) .
The law provides for a number of exceptions to this rule. Including registration of a vehicle leased under a leasing agreement. Such a vehicle can be registered to both the lessor (lessor) and the lessee (lessee). This is stated in paragraphs 22 and 48.1 of the Rules, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001.
However, leasing agreements are usually concluded in the area of entrepreneurial activity(paragraph 1 of the Law of October 29, 1998 No. 164-FZ).
A person (not an entrepreneur) who rents a car concludes a lease or rental agreement with the tenant (Articles 632, 642 and 627 of the Civil Code of the Russian Federation). Under such a transaction, no exceptions are provided for in the rules for registering vehicles. It is registered to the owner (landlord).
Thus, the owner-lessor must pay transport tax on the car rented.
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This follows from paragraph 3 of Article 356 and paragraph 2 of Article 358 of the Tax Code of the Russian Federation. At the same time, the legislation does not provide for a benefit for vehicles that have been seized.
In addition, the seizure of property does not provide that the owner will be permanently deprived of the right of ownership. The seizure of property may temporarily restrict the right to dispose (in some cases, use) this property. This follows from paragraph 2 of Article 1 and paragraph 2 of the Civil Code of the Russian Federation.
Thus, as long as the vehicle is registered to a person, he must pay vehicle tax. Regardless of whether this property is under arrest or not.
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Yes, except in exceptional cases. A person is obliged to pay transport tax from a vehicle registered to him (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation).
At the same time, the legislation does not provide for a benefit for vehicles purchased for use as spare parts.
A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 6, 2006 No. 03-06-04-04 / 15. The obligation to pay transport tax will cease after the vehicle is deregistered (Article 357, Clause 3, Article 362 of the Tax Code of the Russian Federation).
In order not to pay transport tax on cars that are purchased for use as spare parts, do not register them with the traffic police.
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Yes, except in exceptional cases. A person is obliged to pay transport tax from a vehicle registered to him (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation). At the same time, the legislation does not provide for a benefit for vehicles that are under repair.
Yes, except in exceptional cases. Water vehicles are recognized as an object of taxation by transport tax (clause 1, article 358 of the Tax Code of the Russian Federation, paragraph 9, clause 2 of the Methodological Recommendations approved by order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21 / 177). From a registered vehicle, a person is obliged to pay transport tax (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation).
At the same time, the legislation does not provide for a privilege for vehicles, including water vehicles, the operation of which depends on the season. Consequently, the transport tax in this case must be paid in full for the entire calendar year, regardless of the time of actual use of the vehicle.
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Yes need. The transport tax must be paid by the one for whom the vehicle subject to this tax is registered (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation). Therefore, if the owner who sold the car did not remove it from the register, he will pay transport tax.
The tax inspectorate calculates the transport tax on cars based on data that comes from the traffic police (Article 362 of the Tax Code of the Russian Federation and clause 2 of the Decree of the Government of the Russian Federation of August 12, 1994 No. 938).
Therefore, until the vehicle is deregistered, the tax office will send notifications to the person to pay the transport tax (Article 357 and Clause 3 of Article 363 of the Tax Code of the Russian Federation).
In order not to pay tax on a sold car, you need to deregister it with the traffic police. After that, the traffic police will submit updated information to the tax office. And the owner who registers the car for himself will pay the tax (Article 357 of the Tax Code of the Russian Federation).
According to the rules, the vehicle tax base for vehicles with engines (with some exceptions) is determined as the engine power in horsepower. And what to do when the car is equipped with not one, but several engines (for example, both an internal combustion engine and an electric motor)?
The number of engines does not affect the procedure for calculating the tax. In any case, information about power is taken from the vehicle's passport. Simply, depending on the design features of a multi-engine vehicle, either the nominal power of an internal combustion engine (for example, for some types of hybrid cars) or the total nominal power of all engines can be indicated in the passport.
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The tax inspectorate must register the owner of the vehicle at the location of the vehicle belonging to him. This location is:
The tax inspectorate makes the statement on its own, without the participation of a person, on the basis of information that comes from the bodies that carry out state registration of vehicles.
This follows from the provisions of paragraph 2 of Article 11, paragraphs 1, 5, paragraph 4 of the Tax Code of the Russian Federation.
No, it doesn `t need. The Tax Inspectorate independently registers the owner of the car - the payer of transport tax. She does this without the participation of a person on the basis of information that comes from the traffic police. This follows from paragraph 5 of Article 83 and paragraph 4 of Article 85 of the Tax Code of the Russian Federation.
Thus, you do not need to contact the tax office of the new place of residence in order to register as a vehicle tax payer.
Based on the same information, the tax office:
What if the owner of a registered vehicle still hasn't received a tax notice? In this case, he is obliged to inform the inspectorate in writing about the availability of vehicles. Submit a report to the tax office at the place of residence or at the location of the transport. This must be done by December 31st of the year following tax period. Be sure to attach a document on the state registration of the vehicle to the message.
If the owner is granted a benefit in the form of a complete exemption from paying tax, it is not necessary to submit such a message to the inspection.
This follows from the provisions of paragraph 2.1 of Article 23 of the Tax Code of the Russian Federation.
From January 1, 2017 for failure to report (late notification) about the availability of vehicles will be introduced tax liability. The amount of the fine will be 20 percent of the unpaid tax (clause 12, article 1, part 3, article 7 of the Law of April 2, 2014 No. 52-FZ).
(.doc, 35Kb) . In it, state the current situation in writing and submit an application to the tax office, which sent the notification. The tax inspectorate is obliged to deal with the problem on its own and inform about the results. Including the inspection is obliged to send a new notification to replace the one that came earlier (
Here you can calculate the amount of transport tax for any region of the Russian Federation.
When selling a car, when it changes hands, it is transferred with it and duty to pay vehicle tax.
Once again, it must be emphasized: the tax is levied exclusively from vehicle owners duly registered.
As soon as the car owner changes, appropriate changes are made to the traffic police database, then synchronization with the register of taxpayers of the Federal Tax Service is performed and subsequently the tax is charged on the new owner.
Calculation is in progress by number of full months of ownership cars by different people.
You should only remember about the deadlines for paying the tax - the fiscal authorities charge it with a delay of up to 10 months (in October 2015, you will need to pay the transport tax only for 2014).
That is, some time after the sale of the previous the owner will still receive vehicle tax notifications on the sold car and must pay past reporting periods when he used the vehicle.
A change in the taxpayer for transport tax can also be associated with a very sad event - death of the former owner.
The tax service ceases to accrue transport tax in the name of the deceased car owner. But the entire amount of debt on fiscal collections, accumulated earlier, will pass to the heirs.
They are will have to pay this debt., but only in amounts not exceeding the value of the property received.
The heirs can completely refuse the inheritance, then they will not receive the vehicle and will not have to repay the obligations of the deceased car owner.
Otherwise, when registering a car, all the debts of the former owner will be transferred to them.
Here, too, everything is simple: a vehicle deregistered and without an owner, not taxed.
Until the new owner of the car is determined, no one is a taxpayer and does not pay a fee for owning this vehicle. The former owner will pay for the month the car was deregistered, transport tax as for a full month of owning it.
But the further fate of the vehicle will be determined by its next owner, and taxation issues will already concern new car owner.
Here the situation is similar - the owner is not specified and no one has to pay tax on a car.
You just need to know that the lack of registration does not allow you to use a car and move freely on the roads.
The driver of a car without registration in the traffic police will be fined if he does not register the car:
It will not be possible to save on the payment of vehicle tax by avoiding registering a car. Anyway, the month of registration will be taken into account in the taxation of the new owner in full.
When the owner changes, the month of deregistration and registration is considered complete, respectively, both the seller and the buyer pay transport tax precisely for the month the transaction was made.
In total, the parties will pay 13 months of owning one car, because for the month of the conclusion of the transaction, tax will be charged to both the old and the new owner.
Problems with taxation will arise only if re-registration of the car by proxy.
In such a situation, the obligation to pay transport tax remains with the previous owner, but this is logical - the ownership is not re-registered, and the buyer is considered only a user, but not the rightful owner and therefore do not have to pay taxes.
It is better to avoid possible misunderstandings and execute a sale and purchase agreement, as it should - with the conclusion of the relevant agreement and the registration of the car on behalf of the newly minted owner.
Then the tax will be paid by the actual car owner, and not the former owner.
If the transaction was made not by proxy, but tax notifications continue to come to the previous owner already after the end of the payment period for the period of using the car, then you need to act.
In such a situation it is necessary apply to tax service with a request to exclude the object of taxation from your personal file. An annex to such a statement will be a contract for the sale of a vehicle.
As a result of consideration of the appeal, the IFTS will exclude from the database references to a car that no longer belongs to you and will recalculate the transport tax debt.
The period of transfer of a car from one owner to another must be accompanied by the transfer of the object of taxation from one transport tax payer to another person. Accordingly, in this transaction the obligation to pay this tax will also pass to the next car owner. Problems and overlays are possible, but they are solvable.
Answering the question “how not to pay car tax?”, First of all, it is worth mentioning the beneficiaries.
Legislation (Article 407 of the Tax Code of the Russian Federation) provides for a list of privileged categories of citizens who are eligible for exemption from transport tax. These categories include:
Exemption from transport tax for pensioners also exists, but on condition that the engine power of the car does not exceed 100 hp. With. If this figure is higher, only power that exceeds this limit is taxed (i.e., at 120 hp, only 20 hp is calculated).
The category of parents with many children raises the most questions: the legislation does not establish a single norm that, with a certain number of children, would allow parents to be called large. In different regions (depending on the birth rate), parents with many children can be considered a husband and wife, whose number of children is 3 (for example, in Moscow), 4 (Kemerovo, Republic of Bashkiria) or 5 ( Krasnoyarsk region, Chita) children.
Important! In certain regions, the list of those who may not pay the transport tax also includes disabled people of the third group.
Attention! When re-registering a car to a relative, friend or other person, the owner of the car must be 100% sure of the person in order to avoid theft of the car in case of dishonesty of the future owner of the vehicle.
The amount of transport tax is determined not by a specific city of registration of a car, but by the region in which the owner of the car is registered. The most profitable regions in this regard are:
The procedure after the change of registration begins with the deregistration of the car - TN is paid by the owners of cars registered with the traffic police. For deregistration, there must be a reason, for example, the disposal of a car. The car that the owner allegedly wants to dispose of must be:
Owners of cars with foreign numbers are included in the list of those who have the right not to pay transport tax. TN must be paid in the state in which the car was registered. It follows from this that citizens of another country or persons driving a car on foreign numbers by proxy are exempted from paying VAT in Russia. In the latter case, it is allowed to use the car on the territory of the Russian Federation for six months - after 6 months it is necessary to register the car in Russia, or cross the border with the country of registration of the car.
Until 2013, car owners could deregister vehicles and receive TRANSIT numbers along with permission to use a car on the territory of the Russian Federation within 20 days. But many car owners used their motor vehicles on transit numbers and after the allowed period has expired, so since 2013 the registration rules have changed.
Now transit numbers are issued when calling a car from the Russian Federation to another country, after the sale to the owner from this country. Only on this basis, it is possible to obtain transit numbers in the traffic police - when deregistered on other grounds, "Transit" is not issued.
Reference. Such deregistration implies the mandatory surrender of old signs - otherwise the latter are put on the wanted list.
When using an unregistered car on the roads of the Russian Federation, fines are imposed on the citizen-owner of this car in the amount of 500 to 800 rubles, and for repeated violation- 5,000 rubles.
Also removed from the driver driver's license for 1-3 months.
TN payment is not charged if the citizen removed the car from the register within 10 days after its sale. That is, in order to be exempted from paying transport tax, it is necessary to submit an application to the traffic police to terminate the registration of the vehicle in connection with its alienation.
Do I have to pay vehicle tax if my car is stolen? According to Art. 358 of the Tax Code of the Russian Federation, there is no need to pay for stolen vehicles. However, the owner of such a car must apply to the police department with a statement about the theft of a car and obtain a certificate of theft. The latter is issued after the initiation of a criminal case.
In the application for theft, you must specify the following data:
Also, the application must indicate that the applicant is familiar with Article 306 of the Criminal Code of the Russian Federation, and in particular with criminal liability for knowingly false denunciation.
With a certificate of theft, you will need to go to the tax office.
The result of the entire procedure will be the non-accrual of TN during the period of search by the police.
Each car owner can hope that if the tax is not paid and the letters from NI (the tax office is the authority where any new owner of the car must pay transport tax) are ignored, the debt can be written off. But what happens if you do not pay transport tax?
Now every debtor has a chance to qualify for a tax amnesty, but this can happen to a citizen whose debt was formed before the end of 2015. With an amnesty, the debt is written off along with the accrued interest. But to the question “is it possible not to pay transport tax if the debt has been accrued since 2016?”, There is no answer yet, because. it is not known whether there will be a next wave of amnesties.
A person who has bought a car on lease does not have to pay tax - it is paid by the person in whose name the car is registered, i.e. - Leasing company. But the exemption is valid only until the expiration of the leasing contract.
As you can see, there are many loopholes that allow you to figure out how not to pay car tax without breaking the law.
There are methods that carry the risk for the car owner to be fined or even lose their license - such methods are unreliable and usually incur even more costs than simply paying the tax. If a person still does not want to pay the state, it is better to do it according to the law, using the following methods:
Knowing the law will allow you to know exactly how to bypass the transport tax, get away with it and save money. cash, therefore, before starting re-registration, it is better to familiarize yourself with the legislative framework and be confident in your success.
