Many people know the famous catchphrase: “A car is not a luxury, but a means of transportation.” The modern world has slightly adjusted this expression. A car is not just a means of transportation, but a necessity in our mobile life. It's hard to disagree with this.

Most citizens of the country either have their own transport or are thinking about purchasing one. But you will have to fork out for a car not only when purchasing it or regularly refueling at the station. You also need to pay a significant amount for taxes. What to do in such a situation? When does the car tax arrive? How is it calculated, and can you do it yourself? How to avoid penalties? This will be discussed in this article.

When does the car tax arrive?

Transport tax is a state duty. Every car owner must pay it. The main question that citizens have is: when should the car tax be due? The payment deadline is October 1 of the following year. Let's give an example. The car tax receipt arrived for payment for 2016. Therefore, you need to pay before October 1, 2017. But when does the car tax come? As a rule, this happens at the end of summer or at the very beginning of autumn. The receipt for payment is sent by the Federal Collection Service. The notification comes by mail. The peculiarity is that the tax is calculated individually. It depends on the power of the car (the more “horses”, the more you will have to fork out) and the regional coefficient.

If you don't have a receipt...

There are times when the receipt does not arrive in the mail. In this case, many people ask the question: why is it possible not to pay in this case? No, you still have to give the money. The problem is usually related to technical glitches in the automated tax service system. A driver who has not received a payment notice must independently report to the territorial service and receive a receipt. Otherwise, fines and penalties will be assessed.

What to do if the car was purchased at the end of the year?

Often people who purchased a vehicle at the end of the year have the following question: when does the tax on the car come after the purchase? In this case, the relevant service may not send the receipt by mail. But you still need to pay. A portion of the annual tax depends on the time of purchase. For example, a person bought a car in October. There are 2.5 months left until the end of the year. You will only need to pay a quarter of the full tax.

Is a car a luxury?

Our legislators came up with a kind of “luxury tax”. This applies to cars worth more than three million rubles. Owners of such cars are subject to increased transport fees. The figure can increase three times compared to a car with an engine of similar power.

How to find out on your own?

Many citizens want to know not only how to calculate car tax, but also where to find out about it. Russian Post leaves many complaints regarding the work of the department. That's why there are people who don't really trust her. But there are other ways. So, you can find out about transport tax in the following places:

1. On the service using the TIN. But we will not dwell on it in more detail, since it allows you to find out only about debts. That is, about fees whose payment deadlines have expired. They are published after November. As a rule, fines and penalties have already been assessed for them.
2. "Personal account" of the taxpayer. This service allows you to find out about payment amounts in advance. This means you don’t have to think about when your car tax arrives or worry if there’s no receipt.

"Personal account" of the taxpayer

Requires mandatory registration on the website of the Federal Tax Service. In addition, you will have to come there in person once to receive the password. But let's say right away that it's worth the effort. After all, such a step can save a lot of time in the future. On the official website of the tax service you need to provide the following information:

• last name;
• surname;
• passport address;
• phone number (optional);
• email (also optional);
• series and passport number.

After filling out all the fields, click “Submit Application”. Registration has ended. The system will generate two applications automatically. All you have to do is print them out and bring them to the Tax Service. Of course, you can skip this step. Then department employees will fill out all the forms themselves. And this may take much longer. Remember that in the last week of each month, as well as throughout January, April, July and October, there is chaos and rush in the service. This is when tax quarters end. Therefore, there are long queues at the department. Accordingly, it is better to plan a visit at another time.

After submitting the application, the citizen receives a password for the “Personal Account”. It must be changed within a month for safety. Otherwise, your “Personal Account” will be blocked. Another feature is that all information will appear only within three days. If after registration you find that there is no data, this does not mean that you are “exempt” from paying taxes. It just takes some time to build a personal base.

Why do you need a “Personal Account”?

The taxpayer’s “personal account” allows:

1. Find out the necessary information.
2. Print the payment receipt.
3. Pay car tax.

Regarding the last point, the service allows you to make payments through various payment systems: Sberbank, Qiwi, WebMoney, Gazprombank, etc.

Place of registration is an important factor when calculating transport tax

The transport tax will depend on where the owner of the car is registered. This is due to the fact that the traffic police is required to register the car in a particular region. Previously this could not be done. Any number with a number from another area was considered transit on a subconscious level. After all, it was impossible to travel with him in the “home” region for longer than a certain time. Now everything has changed. The authorities finally recognized that Russia is not a fragmented feudal principality, but a single state. Therefore, you can now use a number with “any region”.

Linking the coefficient to the place of car registration could lead to the development of the following scenario: traffic police departments in regions with a “reduced formula” would be inundated with requests from all over the country to register cars there. Therefore, the police resorted to a trick. In our country, the coefficient is applied at the place of registration of the owner. Of course, a person can be registered in any city. However, life’s difficulties often “force” him to register at his place of real residence.

How can you reduce transport tax?

There are two legal ways:

• Register in another region with a reduced coefficient. This is for those who are not afraid of personal difficulties associated with the consequences. For example, contacting social security at the place of registration.
• Transfer the car to another person living in a region with a lower tax rate.

Examples of tax differences on a car (data for 2015)

Now let's learn more about how to calculate car tax. First, let's take a car with a power of up to 100 hp as an example. With. For such a vehicle the prices are as follows: Moscow - 12 rubles. for 1 l. s., Crimea - 5, Altai Territory - 10, Bashkiria - 25. Let's assume our car has a 90-horsepower engine under the hood. The amount of tax will depend on where the owner lives. So, the payment receipt for a Barnaul resident will be: 90 * 10 = 900 rubles. For a resident of Bashkiria, the amount will be 2.5 times more - 2250. For Crimea, on the contrary, it will be two times less - 450 per year.

How much will you have to pay if the car is more powerful? Let's say the engine power is 101-150 hp. With. In this case, the cost will be as follows: Moscow - 25 rubles/l. s., Crimea - 7, Altai Territory - 20, Bashkiria - 35. For cars from 151 to 200 and from 201 to 250 there are also individual coefficients. The difference is simply huge. Let’s compare, for example, Crimea with a 150-horsepower car:

• 150*7= 1050 rub.
• 150*35= 5250 rub.

That is, for a resident of Crimea, the tax will be 5 times less than for a person registered in Bashkiria. Hence the conclusion - the territorial coefficient greatly determines the size of the payment.

Benefits for disabled people

For people with physical disabilities, the car tax is reduced: people with disabilities need to pay less than ordinary citizens. They are provided with benefits. They are installed in each region independently. Ideally, if a person uses special cars for the disabled. According to the code, they are not subject to any fees at all.

Benefits for pensioners

They are also set individually depending on the region. For example, a pensioner from the Republic of Khakassia does not pay taxes on cars up to 150 liters. With. In Dagestan, they provide only a 50% discount on the same power. In the Amur region, a pensioner does not pay for his car up to 100 liters. With.

Who else is eligible for benefits?

1. Participants in combat operations.
2. Large families.
3. Owners of various government awards.
4. Families with disabled children.
5. Liquidators of the consequences of the accident at the Chernobyl nuclear power plant, other persons affected by it.

In addition, in some regions the tax is not paid for small vehicles.

Pros and cons of registering for another person

One of the legal ways to reduce transport tax is to “donate” a car to your grandfather, who lives in Chukotka. Then, instead of 18 thousand, it will be possible to give less than four thousand to the state. Of course, the discount is noticeable. But it is important to know and be prepared for the consequences of such a “gift”. The pitfalls of such a deal include the following nuances:

• The relative turned out to be dishonest and sold the car to another person.
• Bailiffs “arrested” the car for non-payment of loan obligations.
• A relative died suddenly. After this, the transport can go to the direct heirs, etc.

It will be impossible to prove anything in court, since it is impossible to declare that such a transaction with a relative is fictitious. Otherwise, you may end up under investigation by investigative authorities for deliberate tax evasion. So you need to think carefully and weigh everything: is it worth saving 10 thousand rubles a year and risking the cost of a car that costs a million?

Change of place of registration

The second way to reduce transport tax is to register in another place. It’s good if the region with a reduced coefficient has its own real estate. If not, you need to look for friends or relatives who will register. However, in this case it can cause some life difficulties:

1. Court fines and rulings are sent to the place of registration. Often their owner does not always know about them if he is far from his registration. This results in various fines and penalties for non-payment of debt under court orders.
2. There are times when registering in another region makes life difficult. For example, when applying for a new job. The legislator allowed to get a job at any company within the Russian Federation without various temporary permits. This didn't happen before. However, in conditions of labor oversupply, employers are trying to play it safe. They hire employees from “their” region. Problems may also arise with various benefits and payments.

Results

So now we know when the car tax is due. Let us repeat the information: the receipt is sent in late summer - early autumn. We also found out why the car tax does not arrive, how to calculate it yourself, how to legally reduce it and whether it is worth doing. We hope that the article will benefit many motorists and citizens interested in this issue. The main thing to remember is that in order to calculate the transport tax yourself, you need to know the regional coefficient and the right to benefits.

Today, the tax paid by transport owners exceeds the property and land tax in terms of replenishment of the state budget. Despite the fact that parliamentarians are discussing its abolition or reduction, every car owner should know how to pay transport tax (TN). Indeed, at the moment this type of payment is mandatory, and violation of the terms and procedure for payment leads to the imposition of penalties.

The obligation to pay transport tax lies with legal entities and citizens who own a vehicle equipped with an engine. In addition to the car, this list includes a motorcycle, yacht, scooter, truck, plane, bus, helicopter, jet ski, motor sleigh, snowmobile, boat, etc.

The following vehicles are exceptions:

• low-power, designed to transport people with disabilities;
• air, medical purposes;
• vessels for transporting citizens, etc.

This type of tax is regional, that is, it goes to the budget of the region where it is established.

Another important note: tax is paid on all vehicles registered with the traffic police. Even if you do not use transport, you will still have to pay deductions from it. If you want to avoid this responsibility, deregister the car.

Payment deadlines for individuals

The current legislation determines by what date TN must be transferred to citizens - until December 1, 2017. Moreover, the amount calculated for 2016 is subject to transfer. It is worth noting that since 2016, the period for paying the fee has been increased by 2 months. Back in 2015, car owners made payments before October 1.

If the last day to pay tax falls on a weekend or holiday, the last date of payment is postponed to the next business day.

Payment deadlines for organizations

The timing of full payment of transport tax on cars for legal entities depends on the legislation of a particular region. In general, a company, regardless of taxation, must pay transport tax no later than February 1 of the year following the reporting year. That is, for 2016 – no later than February 1, 2017.

If local authorities decide to introduce reporting periods, then the organization will have to submit tax returns and make advance payments 3 times per reporting year (since quarters are recognized as reporting). For example, for the first quarter of 2016, the organization must report and pay ¼ of the estimated annual amount of the transport fee no later than April 30, 2016, for the second quarter - no later than July 31, 2016, for the third quarter - no later than October 30. The company makes the final calculation and submission of the cumulative tax return for the entire year 2016 no later than February 1, 2017.

Who calculates the payment amount and how?

The tax authorities are responsible for calculating the amount to be transferred to the budget by citizens. To determine the car tax, the following formula is used:

Tax payable = Tax rate (they vary depending on the region) x Number of horsepower of the car x (Number of months of operation/12)

After the calculation, tax officials send registered letters with notifications to all taxpayers at their place of registration. They contain information about when and how to pay transport tax, and in what amount. In 2017, tax notices are sent between April and September.

If you have not received a notification, but you know that you must pay transport tax, it is better not to hide this information, but to go to the nearest tax office.

Since 2015, a law has been in force according to which citizens themselves must report the presence of vehicles that are subject to taxation. If you became a car owner in 2016, but the payment notice was not received in 2017, then you must contact the Federal Tax Service before the end of 2017.

Payment methods

There are various ways to transfer the tax from cars to the budget. The most common are the following:

• select the section “Payment of taxes for individuals”;
• indicate the necessary details;
• select “Transport tax”;
• indicate additional necessary information (for example, the amount of payment);
• choose non-cash payment.

Remember: you cannot pay your fee through the terminal using someone else’s bank card, since there is no way to identify the person.

You can pay the fee in a similar way on the State Services website.

Responsibility for violation of payment deadlines

The main type of punishment for failure to repay tax debts is the accrual of penalties. The penalty is calculated from the first day of non-payment and for each calendar (including weekends and holidays) day of delay in the amount of 1/360 of the refinancing rate established during the period of arrears.

Additional penalties:

• sending a notice to the work address to pay off wage arrears;
• compensation of debt through the sale of the debtor’s property;
• restrictions on travel abroad;
• a fine of 20% or 40% of the debt amount, depending on whether mandatory payments were not made intentionally or unintentionally.

Summarizing all of the above: individuals - owners of vehicles registered with the State Traffic Safety Inspectorate, pay the tax on cars no later than December 1 of the year following the reporting year, and legal entities - no later than February 1.

It happens that notifications are lost on the way to the recipient. However, the absence of a receipt cannot be a valid reason for delaying or even ignoring mandatory payments. If in 2019 someone never received a notification about the transport tax on their car, they need to take care of paying it off on their own. What you need to do for this, read this article.

For what year is the vehicle tax due in 2019?

Fee for any vehicle, including per car, is calculated in accordance with Article 360 ​​of the Tax Code (TC) of the Russian Federation per calendar year. This is the length of the tax period for individuals. The tax is paid in the year following the reporting tax period. Consequently, in 2019, car owners will pay the transport fee for the previous year. It is worth noting that for less than a full month of car ownership, the tax is calculated at the rate of the whole month.

Transport tax is a regional tax, therefore, until recently, the constituent entities of the Russian Federation installed them independently. Currently, for all regions of Russia it is fixed single deadline - until December 1. Notification from the tax office must be received no later than 30 calendar days before the deadline for depositing the amount of money into the budget. When the car owner receives a notification about the transport tax on the car depends on the efficiency of the tax authorities, and the deadline does not change - November 1 of the current year.

What to do if you have lost your transport tax receipt

According to Article 57, clause 4 of the Tax Code (TC) of the Russian Federation a citizen is obliged only after receiving notification of this. The law states:

...in cases where the tax base is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice.

Therefore, only having received a notice from the tax authority, The car owner is obliged to pay the invoice.

If someone has lost the receipt or for some reason did not receive it, in order to pay the transport tax on the car it is necessary to refer to Russian legislation. There is a guide to action - and Amendments to the Tax Code of the Russian Federation approved by Federal Law (FZ) No. 52-FZ dated April 2, 2014, they say that In the absence of notification, the citizen must:

... to report the presence of real estate and (or) vehicles ... to the tax authority at the place of residence or at the location of the real estate and (or) vehicles in the event of failure to receive tax notifications ... for the period of ownership.

Therefore, you will still have to pay the transport tax if you have not received a receipt.

Let's look at where to go if you haven't received a car tax receipt in 2019. The algorithm for a car owner's actions in the absence of notification is quite simple. If a notification from the tax office is not received before November 1, 2019, then you should personally visit the territorial division of the Federal Tax Service (FTS) of the Russian Federation. This is exactly what the Federal Tax Service recommends on its official website nalog.ru. A visit can be scheduled using the service of this online portal:

• go to nalog.ru;
• click on the “Individuals” section;
• in the “Electronic services” column, select the subsection “ Online registration for an appointment with the tax authority».

Another option is to visit the Federal Tax Service office during reception hours for individuals.

How to print a vehicle tax receipt yourself

You can print out a lost notice yourself without visiting the tax authorities. There are 2 ways:

• through personal account of the taxpayer on the Internet portal of the Federal Tax Service;
• using a special portal option Federal Tax Service “Find out your debt”.

Let's consider each of the methods in more detail.

To access your personal account on the official website of the Federal Tax Service, you need to register using the login and password provided when you personally visit any department of the tax service. Another method of authorization is registration on the State Services website in order to receive a password, which is the same for identifying the user both in the State Services and on the Internet resource of the Federal Tax Service. It is worth noting that this procedure is not one-time and you will have to visit the multifunctional center (MFC) to confirm your account.

Have you found out about transport tax debt using online resources?

After registering using any of the proposed methods, you need to do the following:

1. Go to the website nalog.ru;
2. Login to section "Individuals";
3. Click on the icon “Login to your personal account”;
4. Enter login and password, if you are registered on the Federal Tax Service website, or click on the option “Government services, login using an account from the government services portal”. Then, in a new window, enter your password for your personal account on the government services website;
5. On the page that opens, select a section "Taxpayer Documents", all notifications generated by the Federal Tax Service on the property assets owned by the citizen will appear on the screen;
6. Select a vehicle tax notice and print it. If there is no such notification in the section, then here you can create and send a request to the local branch of the Federal Tax Service.

There is another option to print the missing receipt. First you need to complete points 1 to 4 from the previous algorithm, then:

You can also find a lost notice using the “Find out your debt” service on official tax service portal.

You need to click on the link provided on this page and go to the State Services website. Next, you will be prompted to fill in the required request fields. Information about those fees that have been accrued but not yet paid will be available on the screen. Using the service prompts, you can print out the missing receipt.

How to pay transport tax if there is no receipt

• print a receipt for payment using one of the methods described in the previous section, or personally visit the Federal Tax Service inspection;
• :
  • by visiting a branch of any bank that works with individuals and pay through the operator;
  • through your personal account in Sberbank Online;
  • through the payment terminal of Sberbank of the Russian Federation.

Let's look at the last payment method in more detail. You can make a payment in cash or using a bank card:

• Payment by bank card:
  • insert the card into the receiver labeled Card;
  • enter your PIN code;
  • Select “Payments” from the menu on the screen;
  • select a payment type that requires entering information from a barcode;
  • bring the barcode on the receipt to the reading scanner on the terminal;
  • check the information displayed on the screen;
  • if everything is correct, click “Accept”, then “Pay”;
  • take the check;
  • pick up the card from the card reader.
• Payment in cash:
  • select the “Pay in cash” option;
  • then follow the already described payment algorithm from a bank card;
  • after selecting the “Pay” option, you will be prompted to deposit cash;
  • insert the bills as the terminal prompts (the procedure depends on the machine model);
  • pick up the check.

You can enter information from the notice not only using a barcode, but also using the receipt number. In this case, you do not need to print out the document in your personal account; you can only write down its number.

Online payment of transport tax without a receipt

In addition to the already described payment options through a bank cash desk or bank terminal, there is another convenient way to transfer a payment. In this case, you don’t even need to print out a paper receipt. Now let’s find out how you can pay the transport tax on your car online without cash if you haven’t received a receipt.

This requires the following initial conditions:

• existing registration on the Federal Tax Service website or on the State Services portal - how you can register is described at the beginning of our article;
• availability of funds on the bank card of a bank that has entered into an agreement with the Federal Tax Service for servicing payments - the list of partner banks can be seen when performing the payment procedure (the list changes, but Sberbank of the Russian Federation is a permanent partner of the Federal Tax Service of the Russian Federation).

Let's consider 2 options for paying transport tax online: by prepayment and by actual accrual.

Carrying out the payment procedure without a prepayment receipt, i.e. before the receipt is generated by the tax authority:

• go to the website nalog.ru;
• in the section select a subsection "Pay your taxes" and click on its icon;
  
  
• select option "Payment of taxes for individuals";
  
• in the column "Type of tax" choose "Transport tax";
  
• indicate the expected payment amount and click “Next”. The amount can be either estimated or estimated.
  

  The formula for calculating the transport tax for a car purchased more than a year ago: Tax rate × vehicle power in horsepower (hp). If the car was purchased several months ago, then the formula is as follows: Tax rate × horsepower With. × number of months that have passed since the purchase of the car / 12.

  The tax rate is determined by the subject of the Russian Federation;

• enter the registration address, the following fields will be filled in automatically, click “Next”;
  
• indicate the taxpayer’s information, be sure to enter the TIN, click “Next”;
  
• click on the button "Pay";
  
• To complete the payment, follow the service prompts.
  

The second option is to pay the transport tax on the already accrued tax without a receipt online. This can be done by following these instructions.

Many may think that the lack of a receipt from the tax authorities is an impossible situation. Despite this, this situation is quite common.

There can be a lot of reasons for this, but in any case the problem will have to be solved by knowing what to do if the transport tax has not arrived. Car owners in this situation are interested in the question of who is responsible for non-payment of taxes before the law if the notification does not arrive by mail.

It may seem that the owner is not at fault here, since the tax office should have sent the receipt to the post office in the form of a registered letter, and the post office should have issued it against personal signature.

But everything is not so simple, and below is information that will help you understand why.

If you have not received a tax notice for transport tax, there may be many reasons for this.

According to modern legislation, the owner of a vehicle is obliged to pay the tax no later than the deadlines established by tax law.

There are, of course, some exceptions in certain categories of transport, categories of citizens and technical parameters of the vehicle, which may provide certain exceptions.

It is quite difficult to make a payment on time if a tax receipt has not been received in due time.

The reason is that each payer must know what amount must be paid for the current year, whether a debt has arisen and whether certain tax benefits have been granted that will reduce the indicated amount.

There can be many reasons why a tax receipt was not issued.

Among the most common of them are:

There is quite a big difference between the fact of sending a valuable letter by mail, handing it over to the owner of the car against signature and acceptance by the addressee.

A registered letter could simply get lost, it could be stolen from a mailbox, where a post office employee throws it if the addressee is not at home.

In such situations, you will need to contact the postal organization directly with questions.. This should be done only after precise proof of the postal service’s guilt has been received.

You can get accurate information about the absence of tax fault and the fault of the post office from the tax office, from the employee who carried out the calculations for a particular vehicle.

So, the transport tax notice has not arrived, what can be done in this situation.

First of all, you need to realize that modern legislation quite seriously controls the facts of payment of accrued taxes.

One should not expect a passive reaction to a person’s disregard for the established rules.

Tax legislation actively promotes the fact that car owners themselves must contact the tax service if they have not received a registered letter notifying them of the amount of the obligatory tax payment.

Actions in the absence of car registration

If the notification was not received by October 1 of this year, the owner has until the end of the year to let the tax authorities know that a particular vehicle was purchased this year.

It may look like this: a person purchased a vehicle in May 2018, but until October 1, 2019, he did not receive any notification regarding payment of tax on the purchased car.

In such a situation, the actions should be as follows:

1. Basic information on the purchased car is submitted to the tax service. This must be done before December 31, 2019.
2. After this, tax officials will calculate the payment amount and immediately issue an appropriate invoice by sending a registered letter with the payment amount.

If the car was purchased a year ago, the tax will be calculated from the moment of its acquisition. If the car was sold during this time, you will still have to pay for the period of use.

If a person is used to living according to the rules, fulfilling all the obligations assigned to him, he can independently check whether the car tax has been paid and whether there is a debt on transport tax.

This can be done through your personal account on the Tax website and carry out all the necessary checks.

They will be shown only if the owner of the car was previously registered in the database as a taxpayer, that is, if a tax officer at one time issued a password to access his personal account.

If this did not happen earlier, you will have to personally visit the tax office and receive a password for authorization on the official website in your personal account.

If it becomes clear that the tax has not been paid for a long time, it is worth checking whether an application has been filed with the court. To do this, you will need to visit the website of the FSSP, that is, the federal bailiff service, enter your personal data.

As a result, it will be possible to see in the database whether there is information about a particular person or not. If, as a result of the search, a record was displayed - nothing was found - you can rest assured that the tax inspectorate has not yet filed a lawsuit.

Failure to file an application with the court is not a reason to forget about the transport tax completely. This is just a kind of deferment during which you need to try to pay the tax.

Along with the deadline for submitting information regarding the ownership of a car, the taxpayer needs to know what the algorithm of actions is provided in case the transport tax receipt has not arrived.

The steps that the car owner will need to take to avoid problems should be as follows:

• A message is written on the standard KND form 1153006 indicating that the person is the owner of the car. The parameters of the vehicle itself and its owner must be indicated;
• Attached to the message is a copy of the certificate of registration of the car with the traffic police in the name of the taxpayer.

If you own several transport vehicles at once, a declaration must be submitted for each of them. A message of this type is sent only once.

If, after this, no notification has been received regarding the amount required for payment, the owner will have every right not to do anything.

The owner of the car, as a conscientious taxpayer, did everything on his part, he did not evade payment, accordingly, all subsequent responsibility will lie with the employees of the tax organization.

Despite this, you will still have to pay the tax, just no fines will be imposed.

A few years ago, before certain changes came to the registration of cars, it was possible not to pay tax if a receipt was not received in the mail.

Moreover, the legislation of that time did not call for taking certain steps in such a situation.

At the moment the situation is exactly the opposite. The absence of a notification sent by mail is not grounds for non-payment of tax; accordingly, you will need to resolve the issue of how to pay the transport tax if the receipt has not arrived, that is, to perform certain actions provided for by modern legislation.

If you have a car at your disposal, if it is clear that you will need to pay tax for it by October 1, and the receipt has not arrived, you will need to go to your personal account of the “Nalog” resource, find the receipt there, print it and make payment through the bank.

If a taxpayer for some reason evades payment of mandatory tax payments, this will automatically lead to negative consequences.

If you fail to pay the transport tax, you risk facing a fine, the amount of which can reach 20% of the total debt.

A percentage of the fine can be taken for the entire period of debt; accordingly, if the general statute of limitations of three years has not passed, the owner of the vehicle will be forced to pay the tax.

Tax can be withdrawn automatically from wages through a statement of claim to the tax office, which turns to bailiffs for help.

According to established standards, the deadline for payment of transport tax in 2019 indicates that tax organizations are not in a hurry for taxpayers and provide enough time to collect funds to contribute to the budget.

Despite such loyalty, late fees can be quite serious. In addition to the standard 20% fine, there are other methods of punishment.

Here are the most basic of them:

• accrual of penalties on unpaid tax for each day of non-payment. A penalty is charged in the ratio of 1/300 of the Central Bank refinancing rate;
• In some situations, bailiffs may temporarily seize a vehicle. This form of enforcement is applied strictly by court decision and can be awarded after the driver has not paid the fine for six months;
• deprivation of driver's license;
• a ban on traveling abroad on transport for which tax has not been paid.

All existing standards of liability and punishment that taxpayers may incur before a court or before the law of the country can be regulated at the level of modern legislation.

Intentional abuse of granted rights or violations thereof, such as forgery of documents and fraud, are punishable by law.

Conclusion

The amount of transport tax that must be paid by the owner of the car is fully reflected in the tax notice.

This is a special notice, which is drawn up in the form prescribed by law. The notification has a prescribed form and is sent directly to the payer.

If for some reason the notice was not received, if for this reason the tax was not paid, citizens will have to inform the tax organization about the vehicle they own.

This law was put into effect in 2017, so if the information is submitted this year or next, the tax authorities will not charge tax for the past three tax reporting periods.

Information to the inspection must be provided only once a year, that is, before December 31 of the current year.

Based on the information received, tax officials carry out the necessary calculations and send tax notices to individuals. This can be done in the following ways - against receipt, by mail, and also through the website in electronic format.

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The deadline for tax payments for transport, as well as taxes on real estate or land, for 2015 ended on December 1, 2016. Law-abiding taxpayers have paid all debts to the state in advance and are calmly planning the future budget for the new year. However, it also happens that tax notices contain incorrect information or do not reach the addressee at all. Then problems arise in the relationship between motorists and representatives of regulatory authorities.

What to do if the car tax doesn’t arrive?

If you do not receive a tax notice for your car by mail, it means that there has been a failure in the well-functioning bureaucratic system of the tax service, but this should not be a reason for evading taxes, since they will still be forced to pay them. Therefore, in this case, you will have to take the initiative yourself, find out the bank details of the tax office, calculate the amount of the contribution and make the payment.

But how to do that? There are several ways to do this:

1. Contact the district tax office at your place of registration in person, by phone or by email with a request to re-issue a tax notice.
2. Calculate the amount of transport tax yourself, for which you should multiply the regional tax rate by the number of months of owning a car in the reporting year. Next, you need to multiply the resulting amount by an increasing factor if the car is included in the list (the list of expensive models subject to increased tax is published on the official website of the Ministry of Industry). After this, pay the received amount at any Sberbank branch. Details of the local branch of the tax office can be found on the website nalog.ru of the Federal Tax Service by selecting your region and specifying your permanent residence address.
3. The best way to promptly and quickly resolve all problems with tax authorities is to register and open a personal account on the website nalog.ru, for which you will have to personally appear with your passport at your tax office to receive personal details (login and password). Your personal account will allow you to have complete and constantly updated information about all personal property subject to taxes.
4. A convenient way to obtain information about tax debts is to register on the website gosuslugi.ru, where you can pay debts online. It should be borne in mind that payments to the Federal Tax Service are processed within 2 weeks, so the debt may not be written off immediately.

One of the reasons for the non-arrival of a notice may be the absence of a car in the database of the taxpayer’s movable property, which often happens when the address of his place of residence changes, when the owner forgets to re-register the car at the new address. According to the new requirements, car registration can be done at any traffic police department, regardless of place of residence, and it seems that this allows you not to have to re-register it when changing the address, but this is necessary so that the new address of the car owner is entered into the traffic police database. It is to this address that not only tax notices will be sent, but also “chain letters” from automatic registrars in case of traffic violations.

Video: Transport tax - CHECK urgently!

What happens if you haven't paid your car tax?

If you did not manage to pay the vehicle transport tax for the previous year before December 1, then it goes into the category. This automatically entails the following troubles for the taxpayer:

• For every day of delay, a penalty is charged, and the longer you delay repayment, the more you will have to pay.
• The tax office has the right to charge a fine for late payment of tax in the amount of 20% of the amount of the debt or 40% if it is determined that the taxpayer deliberately avoided paying the tax.
• The Federal Tax Service sends the debtor a demand for payment of tax, fine or penalty, setting a deadline and warning about going to court in case of non-payment.
• If this warning is ignored, the tax inspectorate may file a lawsuit in court, according to which the bailiffs will take measures to forcibly collect the debt. The most common actions of the FSSP for debt collection include blocking the debtor’s bank account, writing off existing funds in the bank account in favor of the Federal Tax Service to pay off the debt, and seizing the debtor’s existing property.

The statute of limitations for debt collection claims is 3 years and, unfortunately, there are many car owners who prefer not to pay them in the hope that they can last this period and avoid punishment.

What to do if a tax notice arrives for a sold car?

It often happens that a car has been sold for a long time, but a tax notice still arrives for it. This usually occurs due to the fact that the information transmitted from the traffic police to the Federal Tax Service about car owners is outdated. To obtain new information, the Federal Tax Service can send a request to the traffic police at the request of the taxpayer. To do this, he must come to the tax office and write a statement. Owners of a personal account on the website nalog.ru can do this without leaving home by sending an application online.

If it turns out that the traffic police does not have up-to-date information about the change of owner of the car, then its former owner will have to take with him a passport, a contract for the sale of the car and go to the traffic police department where the car was previously registered to clarify the situation and remove it from the register. former owner. The same applies to the situation when a tax notice arrives for a scrapped, irretrievably lost or stolen car. In all these cases, you need to obtain a certificate from the traffic police about deregistration of the car in the name of the former owner.

It also happens that the buyer who bought a car from you deliberately does not re-register the car in his last name, so as not to pay taxes and... Therefore, after 10 days after selling the car, you must definitely check the change of its owner on the traffic police website by entering the VIN code of the car. If the owner of the car has not changed, then the seller has the legal right to apply to the traffic police with an application to terminate the registration of the sold car.

Video: What to do if you receive a transport tax on a car that you haven’t had for a long time?

What should I do if I receive a tax notice with incorrect information?

Situations where the tax notice contains incorrect information occur very often, for example, the engine power does not match or the ownership period is incorrectly indicated. In these cases, just as in the previous ones, you need to contact the local branch of the Federal Tax Service with a request to clarify the data in the traffic police. There is one caveat with calculating the tenure period. If the car is registered to a new owner after the 15th day of the current month, then the tax for that month is charged to the old owner, but if the registration was made before the 15th day, then the tax for that month is charged to the new owner.

It is obvious that there are still quite a lot of controversial issues around the transport tax, even despite the fact that unified electronic accounting databases have been introduced. The use of electronic service sites can significantly reduce time and facilitate the procedure for resolving controversial issues. On the above sites you can find out the list of your property on which tax is calculated, the current situation with the payment of taxes, and the presence of tax arrears. There you can ask questions and get answers to them, generate payment documents and make payments through electronic payment systems.