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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 the government planned to replace the transport tax with an excise tax on fuel in 2009, 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.

About transport tax

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.

Will it be possible not to pay TN legally

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:

• The payment is overdue due to the fault of Russian Post. You will have to challenge the fine in court and prove that the notification did not arrive on time.
• The tax is charged on a stolen or sold car. First you need to contact the traffic police with a request to make changes to the database, and then to the tax authorities for recalculation.
• The owner of the vehicle learned about the right to a benefit that he had not previously used. You must submit an application to the Federal Tax Service with a request to be classified as beneficiaries. Having received the status, you can recalculate for the last three years.
• Expired limitation period for non-payment of TN (three years). It is difficult to imagine this, but it is possible if the owner of the vehicle does not live at the place of registration and does not travel abroad.

• The vehicle is exempt from TN;
• there are benefits that allow you not to pay a toll, or the car is registered to a beneficiary or a child;
• the car is deregistered;
• sale with subsequent re-registration;
• cars with foreign registration;
• The vehicle is rented or leased.

Which vehicles are exempt from TN

According to the same Article 358 of the Tax Code of the Russian Federation, the following are not subject to taxation:

• boats with oars and with motors up to 5 hp. with.;
• vehicles for the transportation of disabled people;
• fishing sea/river vessels;
• passenger and cargo river, sea and aircraft used for passenger/freight transportation;
• tractors, combines, special vehicles used in agricultural work, road repair;
• TS of the executive power and state bodies, service in which is equated to military service;
• Wanted vehicle:
• deregistered.

Benefits and preferential categories

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, TH may not pay for vehicles of small capacity. There are two of them:

• Orenburg region. TN for cars with engines up to 100 hp. with. inclusive is legally set at 0 rubles.
• Kabardino-Balkaria. The tax is not paid for the same vehicles as in the Orenburg region, but which are more than 10 years old.

In other areas, citizens with a certain status are exempt from TN. For example, in Moscow it is:

• owners of cars with engines up to 70 hp. with.;
• parents with many children;
• disabled people of groups 1 and 2;
• guardians/parents of children with disabilities;
• Heroes of the Soviet Union and Russia;
• war veterans and invalids;
• liquidators of the consequences of nuclear tests and accidents at military facilities, the Chernobyl nuclear power plant and Mayak;
• legal entities engaged in urban passenger transportation (with the exception of taxis);
• living in the SEZ TVT "Zelenograd" (for 5 years).

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:

• Heroes of the Soviet Union, Socialist Labor and Russia;
• full cavaliers of the orders of Glory;
• disabled and war veterans;
• disabled people of groups 1, 2, parents of children with disabilities;
• victims of accidents at the Chernobyl nuclear power plant and Mayak, nuclear tests at military facilities;
• retired owners of cars manufactured in the USSR with a capacity of up to 150 hp. with. (water vehicle - up to 30 hp);
• parents with many children (four or more);
• owners issued in the USSR cars(with engines up to 80 hp) and motorcycles;
• owners of new cars manufactured in the Russian Federation in 2016;
• owners of electric vehicles up to 150 hp. with.

As you can see, the regions have “their own” preferential categories, so it’s always better to clarify which ones.

We deregister and do not pay TN

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:

• loss as a result of an accident or theft;
• transfers to a car dealership / insurer;
• grounds for termination of registration;
• termination of the lease agreement;
• export of the vehicle outside the country on a permanent basis;
• termination of the legal entity or death of the owner;
• expiration of the temporary registration period;
• at the request of the former owner, if after 10 days the vehicle was not re-registered.

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.

If the car is for sale

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 that you familiarize yourself with the Civil Code RF 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.

When disposing of a car

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.

If the car is on a foreign registration

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.

When renting a car by a legal entity from an employee

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 the car is leased

Liability for non-payment

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.

findings

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.

Transport tax - what to pay and what not to pay: video

"What Russian doesn't like to drive fast?" The old Russian proverb has come down to our days without the slightest distortion of meaning. Today, many of our compatriots who are going to buy a car are thinking about the most powerful “iron horses” that can reach high speed and have high acceleration dynamics. However, almost always the euphoria of owning a powerful car is replaced by disappointment when duty comes.

What is a 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 car owner vehicle, with a power unit capacity of more than 70 liters. with.
The tax rate on cars varies greatly exponentially with an increase in the number of horses in the engine compartment, and in the example of Moscow (and in each region the rate is set differently, depending on economic indicators within the subject of the federation) these figures are (as of July 2018):

• From 71 to 100 liters. with. - 12 rubles *. with each l. with.;
• From 101 to 125 liters. with. - 25 rubles. with each l. with.;
• From 126 to 150 liters. with. - 35 rubles. with each l. with.;
• From 151 to 175 liters. with. - 45 rubles. with each l. with.;
• From 176 to 200 liters. with. - 50 rubles. with each l. with.;
• From 201 to 225 liters. with. - 65 rubles. with each l. with.;
• From 225 to 250 liters. with. - 75 rubles. with each l. with.;
• From 251 l. with. - 150 rubles. with each l. with.

Note! From the above list, 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 capacity of 100 liters. with. he will pay a small tax of 1,200 rubles a year, and if his car has twice as much power, then the price will not double (2,400 rubles), but will already amount to 10,000 rubles, that is, more than 8 times.

If a car enthusiast decides that he urgently needs a sports supercar or a huge SUV with a capacity of 400 hp. s., then his pocket will be empty annually by 60,000 rubles. But that's not all! Since 2015, a multiplier coefficient has been introduced in the Russian Federation for owners of super-expensive cars, and the amount of tax increases from 10% to 300% if a brand new car costs more than 3 million rubles.

But not every fan is eager to part just like that with such sums every year.

Transportation of people with disabilities as a way to avoid paying tax

Legal Ways to Avoid High Vehicle 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 liter s., then in the Nenets Autonomous Okrug this rate already ranges from 0 to 50 rubles. "for the horse"

However, at the same time, no one interferes with a car registered in another region to safely move 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 allows individuals to arrange leasing for themselves. In fact, under this agreement, the car is on a long-term lease with monthly payment payments, which means it is registered to another person - the lessor. A fairly profitable and legitimate scheme that allows you not to pay taxes for a “foreign” 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 pay periodic payments already taking into account the tax.
• The last, not the most legal, way is to make adjustments to the Title Deed or the car purchase agreement, significantly underestimating the actual cost, which will eliminate the tax on luxury or engine power, as this will affect the tax rate.

However, not every government agency or a large car dealership will go for such a forgery, since in the process of verifying data in the tax office, these facts can raise a number of questions. And if the fact of illegal activity of persons involved in such acts is revealed, they can be brought not only to administrative, but also to criminal liability.

Important! Despite all the tricks that waste time, nerves and money of car enthusiasts, there can be only one most practical advice for them - choose a vehicle that will be affordable not only during the purchase, but also for the period of operation, and you don’t have to think further how to bypass the vehicle tax.

Consequences of non-payment of transport tax

A separate category of motorists are not very worried about the power of the vehicle, as they simply ignore the tax that comes at the beginning of the year, with the thought that the tax authorities are not bailiffs and will not be able to do anything, but the tax can be canceled, and they rarely check debtors. However, as practice shows, the tax authorities really “tolerate” up to 2-2.5 years, for which the amount of tax (s) and penalty on it is accumulated - 1/300 of the total debt for each day of non-payment after the deadline.

The lessee does not pay transport tax

But, despite the fact that, according to the law, only 3 years are allotted for the inspection of the Federal Tax Service in order to ensure control over the payment of tax, after the same 2.5 years, the tax authorities can go to court, and the entire amount will turn into arrears for a car enthusiast, who will be dealt with by the bailiff service, limiting the validity of a driver's license and prohibiting the debtor from traveling abroad, or, moreover, bringing him to disciplinary responsibility. Therefore, it is better to deal with all taxes on time, and transport is no exception here.

*Prices are as of July 2018.

The transport tax has existed in our country for about a hundred years, and every car owner must pay it. But, many believe that the money transferred to the treasury is spent on other needs, and therefore they are trying to find ways to evade tax payments.

Regulations, regulating the payment of transport tax, clearly define who is obliged to do this, and who is exempt from payments. But before considering this topic in more detail, let's focus on the general points when it is possible to prove the legality of non-payment of TN:

• tax authorities often make mistakes when drawing up notifications, sending lawsuits. Failure to comply with the rules makes these papers invalid, as well as the requirements that are indicated here;
• the payer is not obliged to prove the fact that he received a notice or other document. This must be done by the plaintiff. In the situation under consideration, it will be tax;
• payment can not be made if the tax assessment papers are not drawn up in the appropriate format. They are not legally binding.

Everyone who thinks how it is legal not to pay transport tax should know these points.

Important! The car owner must pay the VAT after receiving the appropriate notification. Art. 52 and Art. 363 of the Tax Code of the Russian Federation. The document is sent by registered mail. If some other paper is received instead of an official notice, the person has the legal right not to take any action.

If all the documents were drawn up in the prescribed manner, and the citizen in whose name they were sent did not complete the payment on time, in a couple of months he will receive a second notification demanding reimbursement of the debt. In the absence of cash receipts, tax officials can file a lawsuit in court. They have six months to do this. By court order, the debt will be collected in a mandatory manner.

Who has to pay vehicle tax

The obligation to pay TN lies with the person who officially owns a particular vehicle. And it happens that the right to drive and dispose of vehicles is officially transferred to another person, but notifications from the tax office continue to come to the first owner.

Transport tax is paid not only individuals, but also entrepreneurs and LLC Important! The tax office is not always notified of a change in the owner of a vehicle, for example, if the car was sold by proxy. Therefore, it makes sense to go to the territorial office of the inspection and notify employees about the new owner of the car.

When planning a trip to the tax office, you need to make an application. It is written in free form, but must contain the following information:

• information about the first owner of the vehicle;
• information about the car itself;
• information about the new owner;
• the date when the ownership of the car was transferred to another person;
• details of the power of attorney confirming the fact of the change of ownership;
• list of rights vested in the new owner.

Based on the submitted application, the inspection will send notifications to the new owner, and the first owner will free himself from unnecessary trouble.

Russians have been paying transport tax for almost a century, while the quality of roads in the country remains at a low level, especially in regions far from the center of the country, and, in addition, the government has introduced fuel excise taxes, which has made fuel more expensive for the consumer, although in many countries the cost of gasoline, diesel fuel is already included in the transport fee. Such double taxation raises many questions, as well as a desire to reduce or avoid paying taxes. Some categories of citizens are exempt from duty, others may reduce the rate. How not to pay car tax and do it legally, read this article.

To understand how to reduce or not pay transport tax at all, you need to understand when the obligation to pay tax arises, what determines the amount and how the duty is calculated. Firstly, if a citizen has registered his car with the traffic police, i.e. registered the car, then the owner is obliged to pay a fee from this. Therefore, it doesn’t matter at all whether the car actually exists or it burned down, drowned, whether the equipment is in good condition, whether it is disassembled into parts, whether it is in a garage or is constantly operated by the owner, “sold by general power of attorney” / leased out, whether there is insurance, technical inspection, etc. .d. In all listed (and not listed cases), the tax is charged to the person in whose name the car was registered.

Second, the payment amount Russian legislation, is regulated at the regional level, so even in neighboring subjects of the federation the rate varies. The amount of duty in our country is formed on the basis of several criteria:

• power of the propulsion unit;
• vehicle cost;
• places of registration of equipment;
• preferential driver category (if there is a privilege).

From this follows the scheme for calculating the transport tax. You can use an online calculator or calculate everything yourself according to the following scheme:

1. Determine the taxable base from the horsepower or cubic meters shown on the vehicle's registration certificate.
2. Find on the website of the Federal Tax Service the rate of transport tax in the region where the car is registered.
3. Calculate the tax period. If the car was purchased at the beginning of July, then the owner of the funds will pay the fee only for six months.
4. Check for approved exemptions that reduce the amount of tax.
5. Apply a multiplying factor if the car cost three million or more, while it corresponds to a model included in the list of the Ministry of Industry and Trade.
6. The amount of tax is equal to the product of the tax rate by the number of horsepower, multiplying the coefficient and the period of ownership of the vehicle, expressed in full years.

Payment of taxes is obligatory for any citizen of the Russian Federation. In case of delay or non-payment, the IFTS will send a notification to the taxpayer demanding to pay the tax as soon as possible. Six months later, the fate of the defaulter will be decided by the court, and then by the bailiffs, who will claim the entire amount of the debt with the daily penalties and fines accrued on it.

When do you not have to pay duty?

1. The car was not registered with the traffic police or removed from it, while the reason why it happened is not important and does not affect the fact that a citizen does not pay transport tax.
2. If the taxpayer owns a car that was stolen or stolen (upon providing the relevant document from law enforcement agencies), the fee is not charged from the month following the theft.
3. When the TCP, on the basis of which the tax is calculated, contains information that does not correspond to reality. In such a situation, the owner can challenge the need to pay the fee by submitting evidence to the IFTS or proving the uselessness of payment through the court. Separately, we note that it is not worth deliberately entering incorrect data into the document: sooner or later the lie will be revealed, which will lead to a criminal case and a fine.
4. If a Russian is individual entrepreneur, while using rented transport in work or its employees drive personal vehicles registered for them.
5. If the car owner has a federal or regional benefit, according to which the owner of the equipment is exempted from paying the fee.

Who is exempt from paying the transport tax?

Category 1. privileged categories of the population. Federal legislation includes disabled people of groups I and II, including parents with many children who have children of three or more, and citizens carrying military service, and veterans of the Great Patriotic War, and liquidators of accidents at nuclear power plants (in Chernobyl, at Mayak), etc.

In the subjects of the federation, the list of categories of beneficiaries varies: for example, in the Kemerovo region in relation to one passenger vehicle with an engine power of up to 250 hp. old-age pensioners, disabled people of the third group, various public organizations are exempted from paying the duty, in Yaroslavl - poor families with a large number of children; in Karelia, to obtain an exemption, you must be a social or military pensioner, and in Tomsk, you must be the owner of a pneumatic or caterpillar type vehicle. To find out if the owner of the car is among the beneficiaries, you need to select the desired region and city on the website of the Federal Tax Service.

Category 2 Owners of the following vehicles (their full list presented in article 358 of the Tax Code of the Russian Federation (part 2)) - rowing boats; "passenger cars" intended for the disabled with an engine of up to 100 hp; sea ​​or river vessels used for fishing; registered agricultural machinery (tractors, cattle and milk carriers, etc.); equipment involved in road repair.

Category 4 Owners of heavy vehicles: the tax exemption is valid from 2015 to 2019. The exemption applies to both individuals and organizations. It covers cars from 12 tons and heavier, entered in the tax register of equipment causing damage to roads, while the owners of such cars pay approved contributions, the amount of which for the tax period must be more than the accrued tax.

Category 5. A foreigner is the owner of a car on which numbers of another country are installed (i.e. the car is not registered in Russia). This situation is possible for those residents of our state who have a residence permit or other citizenship.

Category 7. Owner of a leased vehicle (the fee is paid by the lessor company, which owns the equipment during the term of the contract). True, it is worth remembering that the transport tax is most likely already included in the amount of each lease payment, and with interest.

Category 8. A citizen using a car by proxy. Exception: if the tax authority is notified of the fact of transfer and the corresponding permission, then the obligation to pay the fee is shifted to the trustee.

If a car enthusiast falls into the category of beneficiaries, then you need to fill out an application for tax exemption, take it to the tax office at the place of registration of the owner. You need to notify about the availability of benefits before April 1 of the next year.

Video - Who has benefits when paying transport tax?

If you register a car with the traffic police of a neighboring region ...

If you register a car with the traffic police of a neighboring region, where tax rate below, then in most cases you will not be able to save. As we wrote above, the amount of the transport fee depends on the place of registration of the owner. Today, the highest taxes are in the two capitals of Russia: for a car registered in Moscow with an engine of 150 hp. a resident of the region will pay 35 rubles for 1 power, in Yaroslavl - 28, in the Kemerovo region - 14, and in the Chukotka Autonomous Okrug - 7 rubles.

But, despite the fact that, under current laws, it is allowed to register a car in any region of Russia, without being tied to the owner’s place of residence, all the same, this information will be sent to the Federal Tax Service at the place of registration of the owner, therefore the tax is calculated from the rate that is set in the region of official residence of the car owner. Therefore, this option is suitable only for Russians whose relatives live in an attractive city in terms of taxation, while not forgetting that in the event of the death of a “dummy” owner, the rights to the car pass to his heirs.

If the car is expensive...

If the car is expensive, then you can try to reduce the fee. With the so-called “luxury” tax, if a citizen paid more than 3 million rubles for a car, when calculating the fee, the IFTS takes into account not only the above criteria, but also the brand, year of manufacture of the car, applying the increase factor to the usual rate. This practice was established in 2015. The Ministry of Industry and Trade annually on March 1 publishes a list of expensive vehicles, for which tax collection will be higher.

There are 909 models on the list, a year ago it included 708 cars. For example, the fee for the Ford Explorer Sport - 2015 (engine power - 345 horsepower), together with the multiplying factor, will amount to almost 57 thousand rubles in the capital. For the three-year-old BMW M6 convertible, the tax rate has doubled, and it will cost the owner 150,000 rubles. Rolls-Royce Dawn (2014) has a multiplier of 3, and therefore the duty on this car is one of the largest - 257,000.

Table 1. Increasing coefficients for expensive cars

Average cost of a car	Year of manufacture of the car
	02.03.2017	01.02.2017	no more than 1 year	no more than 5	no more than 10	no more than 20
from 3 million to 5 million rubles inclusive	1.1	1.3	1.5	-	-	-
from 5 million to 10 million rubles inclusive	-	-	-	2	-	-
from 10 million to 15 million rubles inclusive	-	-	-	-	3	-
from 15 million rubles	-	-	-	-	-	3

This list does not take into account the technical condition of the car and its contract price, officials sometimes even include non-existent models in the list (for example, the five-year-old Audi RS6, although this model has not been produced since 2010). If the car costs less than three million or has been in a serious accident, but it is listed, the tax will still be calculated with an increased coefficient.

Experts predict an increase in the coefficients listed in the law, which is associated with stable inflation, which means an increase in the cost of cars, therefore, if the cost of a car exceeds three million rubles, you can use the following ways to reduce the "luxury" tax:

1. Before buying a car, check if it is on the ministerial list(the purchased model may not even be there, despite the high cost, but, nevertheless, on March 1 next year, when the ministry publishes new list, the brand may already appear there);
2. You can choose a car a year older, not with such a powerful engine. If, after all, a luxury car is your dream, you need to calculate the fee in advance and plan it in the family’s annual budget;
3. Register a vehicle for a beneficiary relative. But, if the engine power exceeds 100-150 hp. (this is the threshold for almost all privileged categories of citizens in various regions), the tax will be charged on each extra cube or horsepower in excess of the specified limit.

How else to reduce the amount of transport tax?

If a citizen’s car is not included in the list of luxury cars (according to the Ministry of Industry and Trade), there are several ways to reduce the state duty by reducing, firstly, engine power, since the tax rate in the regions depends on this value. Finding out the official power of an automobile motor in the year of manufacture of the car, it is necessary to add up the simple numbers indicated on the unit and divide the resulting amount by 8.5. To determine the parameters of the engine in kilowatts, the number of hp. either divide by 0.735 or multiply by 1.35962.

1. Check the numbers in accounting documents - suddenly there will be inaccuracies in a big way: this happens quite often. The method can be applied if 1) the employees of the institution that issued the passport made a mistake in the papers, or 2) the engine power has changed over the operational period. In the first case, you need to make an official request to the distributor (dealer) or manufacturer of equipment for a special diagnostic procedure or contact an expert institution authorized to conduct such studies (if the traffic police resists and does not accept the answer from the official manufacturer of equipment). In the second case, you should immediately contact independent specialists authorized to conduct such studies. During the assessment of the condition of the car, the experts will indicate and indicate not only the actual engine power, but also the level of wear and the expected period of subsequent operation. After the calculations, the expert organization will prepare a conclusion, which will indicate the stages and algorithm of the motor diagnostics, calculation formulas, additional comments of the specialist; final conclusions with a description of the numerical data obtained during the analysis. Having received a conclusion, it must be submitted to the department involved in the registration of vehicles, and after verification, make changes to the TCP and the service book, then control the transfer of data to the tax office. Litigation in this case practically does not happen.
2. Structurally change the engine- reduce the power of the internal combustion engine, modify the electronic control. Of course, in order to carry out such an operation, you must first request permission from the traffic police department, and then contact a service station that has a license to carry out such procedures and issue conclusions on making technical changes to the car.
3. Replace the motor with a less powerful one. Of course, you will first have to buy a new one from official manufacturers (dealers), while the engine must have all the necessary documentation for registration. Therefore, to buy a unit, you should take with you a knowledgeable person who can evaluate both the authenticity of the manufacturer's certificate, and the compliance of the new engine with the model line of the car / the presence of official permission from the manufacturer to replace the engine of a different brand, and compliance with environmental legislation during operation. Given all these difficulties, after the official replacement of the engine and the reduction of the tax burden, some motorists install the same engines, because anyway, when the transport stops, the traffic police do not check the compliance of the serial numbers of the motor and related documentation, and, moreover, they do not check with the tax. The new engine remains in stock, and if there is a need to present the car to the traffic police registration department again, the engine is quickly installed back.
4. Deforce the engine, that is, technically modify it according to the factory scheme. Note that such an operation is carried out only with the official permission of the State traffic inspectorate and in car services certified to carry out this type of activity.

Secondly, to travel on city roads on "transit" that is, put transit numbers on the car, deregistering it with the local traffic police. However, this method has many shortcomings. The driver receives transit numbers for a period of 5 to 20 days, they need to be renewed. To do this, you need to apply with a corresponding request to the head of the traffic police department. But the extension of the "transit" is not an obligation, but the right of the head, therefore, if there are no good reasons, most likely, the citizen will be denied an extension, and the lack of numbers threatens with an administrative penalty.

On the Internet you can find a few more common tips for reducing state duty. Let's consider them.

If the inspection did not send a notice to pay the tax ...

If the inspectorate has not sent a notice to pay the tax, then it is still better to pay it by finding out the amount of the transport tax in person or by sending a written request to the inspectorate. First, it happens that the notification is sent former owner, or to the wrong person at all, or the document is simply thrown into the neighbor's box. Secondly, it is worth remembering that if the taxpayer's personal account is open on the website of the Federal Tax Service, then he will not receive paper notifications.

The IFTS very rarely “forgets” about taxpayers, and, if it has forgotten, then from 2015, individuals must themselves report to tax service about the movable or immovable property they have, and therefore, it is also in the interests of the owner to pay taxes in a timely manner. Therefore, if a citizen does not receive a tax notice, while his car has been registered on it for more than a year, this is an occasion to contact the tax office to find out if the owner is a debtor. Subsequently, a situation may arise that the owner of the car will be sent a tax notice for several years with penalties and fines, and the judicial practice on such issues is controversial. Of course, you can wait for the expiration of the limitation period for tax collection (three years), but even in this situation, before becoming a law-abiding payer, you will have to pay a transport fee for three years.

A sample of a completed TN declaration (title page)

A sample of a completed TN declaration (section 1)

A sample of a completed TN declaration (section 2)

If the vehicle is owned by a minor...

If the car belongs to a minor, then the tax will be paid by his legal representatives (parents, adoptive parents, guardians, trustees) after registering the vehicle with the traffic police.

Such an explanation is given in the letters of the Ministry of Finance of Russia dated May 18, 2015 No. 03-05-06-01 / 28396, dated August 28, 2008 No. 03-05-06-01 / 27. At the same time, the law does not restrict the possibility of re-registration of a car for a minor. A citizen will be able to get away from the tax only when the child belongs to a privileged category exempted from paying tax, for example, is a disabled person of the first or second group.

If you sell your car...

If you sell a car, then the tax will be charged to the previous owner until the new owner re-registers the car in his name or the previous owner terminates the registration in his name. How to do it? Ten days after the sale of the car, the former owner needs to come to the traffic police with an agreement on the transfer of ownership and write a statement. The sold car ceases to be registered with him, and new data is transferred to the IFTS.

In conclusion, we note that in the autosphere, legislation is under development, therefore it is constantly changing. For example, soon the deputies propose to add to the above criteria for calculating the tax even accounting for the environmental class of the car. Since October 2016, tax control rules have been in force, according to which lawmakers have placed the responsibility for actions that entailed non-payment of duties, ignorance of new rules, and the transfer of incorrect information about the place of residence, on the owner of the car. Therefore, the best option for any car owner is to be interested in changes in this legal area and, in the event of a dispute or conflict, contact a tax consultant.