Who doesn't pay road tax? How NOT to pay transport tax (proven method). Why the notification did not arrive and what to do

What to do if you are required to pay transport tax, with interest, for 8 years, and for a car you sold a long time ago, do you need to pay tax on profits after selling a recently purchased car for a lesser amount, and other useful information - in the next collection of questions / answer from our “Auto Law” section.

Question from a site portal user:
— We live in the Leningrad region, and my husband is a participant in the fighting in Afghanistan, what benefits does he have for transport tax?

Gennady Aleksandrovich Roshchin, lawyer, answers:
- Good afternoon! Contact the tax office, they will explain everything to you. Benefits are different in each region.

— What should I do if the tax office sent me a notice of payment for all years at once, and even with interest?

Answers Vladimir Andreevich Timoshenko, lawyer (private practice):
- Nothing to do! Let them try to recover it through the courts. If you claim that the statute of limitations has passed, the collection of part of the taxes will be denied. The deadlines themselves are very specific. So, in accordance with Art. 48 of the Tax Code of the Russian Federation, “a statement of claim for the collection of tax at the expense of the property of a taxpayer - an individual who is not an individual entrepreneur, may be filed with a court of general jurisdiction by a tax authority (customs authority) within SIX months after the expiration of the deadline for fulfilling the requirement to pay the tax.” In accordance with Art. 70 of the Tax Code of the Russian Federation, “the demand for tax payment must be sent to the taxpayer no later than THREE months from the date of discovery of the arrears.” Thus, the statute of limitations = the deadline for paying the tax (the deadline for the arrears to occur) + 3 months to submit a claim + 10 days to fulfill it + 6 months to prepare a claim. The deadline has been missed, at least for past years. This, according to Article 199 of the Civil Code of the Russian Federation, is a basis for refusing the claim.

Question from a website portal user:
-10 years ago in Moscow I sold a car under a general power of attorney, but did not keep a copy for myself. Where can I get this power of attorney, how long is it kept by the notary, and should he have some kind of archive?

Galina Vladimirovna Strykun, lawyer, answers:
— A copy of the power of attorney is kept by the notary who certified it or in the notary archive of St. Petersburg.

Answered by Sergey Aleksandrovich Loginov, deputy. Head of the legal center:
— When performing a notarial act, the notary records information about it in the register (journal). Notaries almost never keep a copy of the power of attorney for themselves. You can make a request about the content of the notarial act to the notary who performed this notarial act (certified the power of attorney). This notary will be required to issue you an extract from the register about the notarial act performed, which will contain:
— Full name, place of registration and birth of the principal;
— type of notarial act, date of its completion;
— approximate content of the notarial act (text of the power of attorney);
- FULL NAME. the authorized person (i.e. to whom you issued the power of attorney), his registration address and place of birth; — information about the amount of the collected tariff.
The specified registers (books) about the performance of notarial acts are stored for a very long time (I find it difficult to name the period, but more than 25 years for sure). Or the notary must say to which archive he transferred the specified register and all other documentation. If this notary has already ceased his practice, then it is necessary to contact the appropriate notary chamber of the subject of the Russian Federation with a request about which archive the registers and other documents were transferred to “such and such full name.” such and such a notary.

Question from a website portal user:
— I haven’t paid transport tax for 8 years, for how long should I pay? Is there a statute of limitations?

Answers Shmelev Alexander Fedorovich, lawyer, tax consultant:
- Yes! Can only be collected for the last 3 years

Dmitry Sergeevich Semykin, legal consultant, answers:
— The general limitation period is 3 years. So you can pay the TN for the last 3 years, and you are again a law-abiding taxpayer.

- Hello. I haven’t paid tax on my car for 8 years and haven’t received anything from the tax office. And this year I received a notice for all years, and even with interest. To be honest, I didn’t know anything, because... sold under a general power of attorney and left for another country. I left in 2000, and the law came out in 2002. Do I have to pay for all years or just the last three years (I heard that this is the statute of limitations that applies)? Thank you.

Vladislav Alekseevich Savinykh, lawyer, answers:
- Hello! Basically, you needed to notify the tax office that the car was transferred under a power of attorney, and you would be temporarily exempt from paying tax (for the period the power of attorney is valid), and then simply issue new powers of attorney and send new notifications. Now you can also submit such a notice with the necessary documents, which will protect you from tax assessments in the future. As for the tax for the previous 8 years, the situation here is controversial. On the one hand, since you are an individual, the tax office must calculate the tax and send you a notification within the prescribed period: 30 days before payment. Accordingly, there is an opinion that if the tax office sends a notice for previous years, then the total deadline established for collection has been missed, and the tax cannot be collected. On the other hand, the courts often indicate that the period of 30 days does not matter at all and the tax office can violate it at any time, and therefore it can collect taxes for the previous 8 years, plus penalties, but without fines, since it is not your fault . In principle, since the amount accumulated is large, it makes sense to appeal the tax act (a demand for payment of taxes will come soon).

Question from a website portal user:
— Do I have to pay tax on the sale of a car? The car is less than 3 years old, bought for 500 thousand rubles, sold for 480 thousand rubles. What is the tax calculation scheme in this case?

Sergey Aleksandrovich Mazunin, lawyer, answers:
— If you have documents confirming the purchase of a car for 500 rubles, there is nothing to take tax from you for, since 480,000 - 500,000 = income of 20,000 with a minus sign, i.e. no income AT ALL.

Question from a website portal user:
— I live in St. Petersburg, I have a Mercedes 240D, 1981, 65 hp. Do I need to pay transport tax?

Anton Yurievich Zherebtsov, lawyer, answers:
- Hello! In accordance with Art. 358 of the Tax Code of the Russian Federation, “the following are recognized as objects of taxation:
- cars;
— motorcycles;
- scooters;
- buses
and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, as well as
— airplanes;
— helicopters;
— motor ships;
- yachts;
- sailing ships;
— boats;
— snowmobiles;
— motor sleigh;
— motor boats;
— jet skis;
— non-self-propelled (towed vessels);
and other water and air vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation. The obligation to pay transport tax does not depend on the year of manufacture and power of the car. However, if you belong to the preferential category of citizens provided for in Art. 4-1 of the St. Petersburg Law of November 4, 2002 No. 487-53 (as amended on November 13, 2009) “On Transport Tax”, then you are exempt from paying the tax in full or in part, if, of course, your car is registered in the city. Saint Petersburg).

Question from a website portal user:
— I bought a Lada Priora two weeks ago for 310,000 rubles. at a car showroom. Now I want to sell it for the same amount. Will I have to pay tax?

- Good afternoon! The income tax payable in your case will be calculated as follows: 13% (income from the sale of a car (310 tr.) - acquisition costs (310 tr.)). Thus, the tax payable will be zero. And do not forget that despite the absence of tax amounts to pay, you will have to file a tax return for 2010, documenting the income and expenses of the car transaction. Sincerely, Krasnenko D.A.

Question from a website portal user:
— Sold my truck by proxy in 1999. The new owner did not deregister. The tax office is collecting transport tax from me in court for the last three years. What should I do? The car has not passed inspection for 11 years.

Avanta Legal Group answers:
- Good afternoon! It is necessary to declare that the statute of limitations for going to court has passed; it is 6 months. To clearly answer the question for what period the court has the right to collect tax amounts from you, you need to know the date the tax authorities filed a claim with the court. Sincerely, lawyer Kalinina Olga Gennadievna (St. Petersburg).

Thank you to legal advice 9111.ru for your help.

It’s very easy to ask your question to auto lawyers on our portal, just .

The procedure, rates and deadlines for paying transport tax in Moscow for 2019-2018 were approved by Moscow Law No. 33 dated 07/09/2008 “On Transport Tax” (with appropriate amendments and additions in force in 2019).

Procedure and deadlines for paying transport tax in Moscow

The tax for each vehicle is paid in full rubles (50 kopecks and more are rounded up to the whole ruble, and less than 50 kopecks are not taken into account) to the budget of the city of Moscow.

Taxpayer organizations pay tax no later than February 5 of the year following the expired tax period. During the tax period, advance tax payments are not made by taxpayer organizations.

Thus, organizations need to pay transport tax for 2018 by February 5, 2019, for 2019 by February 5, 2020, and for 2020 by February 5, 2021. More details about procedure for tax payment by legal entities read the article at the link.

The deadline for payment of transport tax for 2018 for legal entities in Moscow is February 5, 2019

Citizens pay transport tax on a car on the basis of a tax notice sent by the tax authority. The amount of tax on a car is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation. Individuals must pay transport tax in the general manner no later than December 1 of the year following the expired tax period, that is, in 2019, the tax is paid for 2018, respectively, at the rates established for 2018, and the car tax for 2019 - until December 01, 2020.

Tax payment deadline for citizens: Since 2016, the deadline for payment of transport tax on a car for individuals has changed - now the tax must be paid before December 1 (previously, the payment deadline was set until October 1).

Transport tax is payable no later than December 1 of the year following the expired tax period. That is, the car tax for 2017 must be paid before December 1, 2018, for 2018 - before December 1, 2019., and for 2019 - until December 1, 2020. If December 1 is a non-working day, the payment deadline is postponed to the next working day.

The deadline for paying transport tax on a car in Moscow in 2019 is until December 2, 2019 (the tax is paid for 2018)

Transport tax rates in Moscow

Automobile tax rates in Moscow are set accordingly depending on engine power, jet engine thrust or gross tonnage of vehicles per one vehicle engine horsepower, one kilogram of jet engine thrust, one register ton of vehicle or unit of vehicle in the following sizes:

Note,when collecting car tax apply increased transport tax coefficients for expensive cars worth more than three million rubles.

Attention:Due to the fact that the final tax amount depends on the category and make of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the car's power by the tax rate (taking into account increasing factors for expensive cars).

Benefits for paying transport tax in Moscow

The Moscow Law “On Transport Tax” completely exempts from paying tax:

1. organizations providing services for the transportation of passengers by public urban passenger transport - for vehicles carrying passengers (except taxis);
2. residents of special economic zones of technology-innovation type created on the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered in the name of these residents, from the moment of inclusion in the register of residents of the special economic zone. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle. The right to the benefit is confirmed by an extract from the register of residents of the special economic zone, issued by the management body of the special economic zone;
   • 2.1. organizations recognized as management companies of special economic zones and carrying out activities for the purpose of implementing agreements on the management of special economic zones - in relation to vehicles registered in the name of these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation . The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle - the benefit was introduced in 2018;
   • 2.2. management companies of the international medical cluster and project participants who have entered into agreements on the implementation of the project with the management company of the international medical cluster and carry out project implementation activities on the territory of the international medical cluster - in relation to vehicles registered to the management companies of the international medical cluster and project participants. Project participants are provided with a benefit from the moment of concluding an agreement on the implementation of the project with the management company of the international medical cluster - the benefit applies from 2018 to 2028;
3. Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees,
4. veterans of the Great Patriotic War, disabled people of the Great Patriotic War - for one vehicle registered to citizens of the specified categories;
5. combat veterans, disabled combatants - for one vehicle registered to citizens of the specified categories;
6. disabled people of groups I and II- for one vehicle registered to citizens of the specified categories;
7. former minors concentration camp prisoners, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War - for one vehicle registered to citizens of the specified categories;
8. one of the parents (adoptive parents), guardian, trustee of a disabled child - for one vehicle registered to citizens of the specified categories;
9. persons who own passenger cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive - for one vehicle of the specified category registered to these persons;
10. one of the parents (adoptive parents) in a large family- for one vehicle registered to citizens of the specified categories;
11. Chernobyl victims - for one vehicle;
12. individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities - for one vehicle registered to citizens of these categories;
13. individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - for one vehicle registered to citizens of these categories;
14. one of the guardians of a disabled person since childhood, recognized by the court as incompetent - for one vehicle registered to citizens of the specified category.

Old-age pensioners do not have transport tax benefits in Moscow.

Important. The benefits listed in subparagraphs 3-8, 11-14 do not apply to passenger cars with engine power over 200 hp. (over 147.1 kW).

Benefits are provided to individuals upon application based on a document confirming the right to the benefit. If a taxpayer has the right to receive benefits on several grounds, the benefit is provided on one basis at the taxpayer’s choice.

Benefits do not apply to water, air vehicles, snowmobiles and motor sleighs.

If the right to benefits arises (loss) during the tax period, the tax amount is calculated taking into account a coefficient defined as the ratio of the number of complete months preceding the month (following the month) of the emergence (loss) of the right to benefits to the number of calendar months in the tax period. In this case, the coefficient is calculated to three decimal places.

Prepared by "Personal Prava.ru"

Some vehicle owners say that the transport tax was abolished in 2018. And others doubt whether this is true. Conversations among car enthusiasts did not arise out of nowhere. The reason for the discussion was the information that the president approved the law on the abolition of the transport tax. To avoid troubles in the form of late payments and, as a consequence, fines and penalties, you need to understand what changes have occurred in tax legislation.

In the last quarter of 2017, the State Duma prepared and submitted to the President a draft Federal Law No. 436. It stipulated the procedure for recognizing as bad debts incurred by individuals and individual entrepreneurs before January 1, 2015. The current president approved the government's initiative, and the law was signed on December 28, 2017.

Based on it, all transport taxes accrued before 01/01/2015 and not paid by citizens are canceled or, more simply, forgiven. The procedure for “zeroing” debts will take place without the participation of car owners, automatically. To participate in the amnesty, an application or personal presence of citizens will not be required. 436-FZ does not apply to those who do not have debt obligations to the federal tax service and previously paid money cannot be returned.

Due to the active spread of rumors, representatives of the FSN responded by refuting the unverified data. The relevant information was posted on the official website of the service on May 21, 2018. From the published message it follows that residents of the Russian Federation who own vehicles need to pay transport tax in 2018.

Important! Debts of individual entrepreneurs and individuals not exceeding 3 thousand rubles are subject to write-off. Legal entities, regardless of the amount, are not exempt from paying taxes accrued before 01/01/2015.

How and when to pay

Based on the current Tax Code, transport tax must be paid before December 1, 2018. The billing period is 1 year. Payment is made once in the current year for the previous one. The basis for payment, according to paragraph 1, clause 3, art. 363 of the Tax Code of the Russian Federation, serves as a tax notice that the Federal Tax Service sends to each car owner. It is important that the notification deadline is no later than 30 days before the payment is due. The document must contain the following information:

• object of taxation;
• tax amount;
• the tax base;
• payment terms.

If the car owner has a debt, penalties or overpayment, the information will also be reflected in the notification.

Why the notification did not arrive and what to do

The transmission of a tax notice is carried out in several ways. Every citizen has the right to choose the most convenient for himself:

• in person or with the help of a legal representative at any tax office;
• by letter (registered) by mail;
• in electronic form through the taxpayer’s personal account or by other means of electronic communication.

The reasons why a notification may not arrive and what to do in this case are summarized in the table:

Some motorists are still exempt from taxes on the treasury for their own cars or have certain benefits. The standards for providing transport benefits are determined by the legislation of a particular region. Most often, beneficiaries include WWII veterans and owners of cars whose power does not exceed 70 horsepower.

Why they don’t want to cancel the tax: video

Expenses today are growing uncontrollably, which, unfortunately, often cannot be said about income. In addition, the profits of citizens and their property are subject to a large number of taxes. Therefore, sometimes there may be a temptation not to pay the required amount for any item. This often concerns car owners. After all, they, as a rule, already have a large number of necessary expenses associated with maintaining their car, and they are also required to regularly pay transport tax. Some cannot allocate such an amount from the family budget. Many people ask the question: “What happens if you don’t pay transport tax for 7 years or more?” As part of our article, we will try to explain what the essence of this payment is and the dangers of trying to avoid paying under this obligation.

Liability for non-payment

Many car enthusiasts are interested in the question of what will happen if they do not pay transport tax. And in general, what are the funds that were received after payment subsequently spent on? According to the legislation, these financial assets are used to develop road infrastructure, build new roads and regularly repair existing ones. Control over exactly how funds received from taxpayers are ultimately allocated is exercised by local governments. However, a certain responsibility also lies with the tax service, which is responsible for the regular flow of money. The legislation of the Russian Federation considers this tax as a mandatory payment.

What happens if you don't pay transport tax? Such a motorist will be considered a violator, because even incomplete or simply untimely payment may entail administrative or criminal liability.

What is taxed?

Owners of which vehicles are included in the group of persons obligated to pay the tax in question? This applies to the following: motorcycles, trucks, buses, snowmobiles, cars, buses, air transport.

Who should pay?

To answer this question, you need to have a good understanding of the principles by which the tax in question is calculated. And money is accrued directly based on the fact of owning a specific car, and not on the fact of using the vehicle. What does this mean? In other words, regardless of whether you personally drive your car or someone else, it sits in a garage without moving or is constantly used for its intended purpose, if you are the owner of the car, then paying the transport tax is your responsibility. These are the requirements of today's legislation.

What happens if you don’t pay the transport tax? We will look at the answer to this question later in this article.

Basis for payment of tax

What happens if you don't pay transport tax? Some, not wanting to either deposit money into the account or break the law, try to find legal ways to avoid costs. To do this, such car owners seek to understand what is the basis for paying the tax. In this case, it is a personal tax notice. As a rule, the relevant services must send these types of documents at least a month before the established payment deadline. What if you haven't received any notifications? If you don’t pay the transport tax, what will happen in this case? The responsibility of the car owner is still not removed. The purpose of sending a notice is to notify the taxpayer of the amount claimed in advance so that he has the opportunity to appeal it if necessary. However, this document may arrive with a delay or not arrive at all. That is why there is the following recommendation: check the updated information on the Federal Tax Service website yourself, and from there print out a receipt, according to which you can pay the tax.

Consequences for individuals

What happens if you don’t pay transport tax at all? What consequences await individuals? The main thing is the accrual of penalties, which occurs from the very first day of delay. The mechanism for calculating it is designed in such a way that the amount you will have to pay in the end will very soon significantly exceed the initially assessed tax.

The second type of sanctions is fines. So, if a car owner is behind on payments, he will have to pay an additional fine, which will amount to 20% of the debt amount. However, there is another scenario. If the competent authorities are able to prove that the motorist deliberately did not pay the required amount or deliberately reduced it, then the fine will increase to 40%.

After this, the debtor will have another six months to pay off his debt. If he does not do this, then the tax service has the right to take even more stringent measures to induce the taxpayer to make the payment. For example, the car owner’s bank accounts and any of his property may be arrested and subsequently seized. Also, in agreement with certain services, the tax office can regularly withdraw the funds necessary to repay the debt from an individual’s salary. He may also be prohibited from leaving the territory of the Russian Federation until he pays off all his obligations.

Who is exempt from paying

Some groups of persons have the right not to pay the tax in question. If the car owner falls into one of the following categories, the requirement to pay transport tax does not apply to him:

• persons who were previously prisoners of fascist camps;
• those who were in the radiation zone of the Chernobyl nuclear power plant and have official documentary evidence of this;
• pensioners;
• a person whose vehicle is officially listed as stolen (subject to the provision of the relevant official police certificate to the tax service);
• people who, as officially recognized, have any special services to the Fatherland (this category usually includes holders of the Order of Glory, WWII veterans, heroes of the Russian Federation, heroes of the Soviet Union);
• guardian of a child who is disabled;
• disabled people who have the first or second disability group;
• car owners whose vehicle is equipped with an engine whose power is less than 70 horsepower;
• employees of defense industry enterprises who were previously employed at various military facilities, especially during periods of nuclear weapons testing;
• persons who are officially participants in any hostilities;
• a parent whose family, in accordance with regional legislation, is recognized as having many children.

What happens if you do not pay transport tax for 2 years or more, but do not belong to any of the above categories of citizens? The sanctions described in the article will be applied to such a car owner.

What if the car was inherited?

Sometimes the vehicle that is subject to tax was not purchased directly by its current owner. For example, a car could be inherited. So, what will happen to the new owner if he does not pay transport tax? As current legislation states, any vehicle that has been inherited is considered as property from the moment it was registered with the relevant authorities in a specific name. Once all formalities have been completed, the new owner is expected to pay all applicable costs. What happens if you don’t pay transport tax? Such a car owner will be subject to the same sanctions as any other in a similar situation.

Consequences for legal entities

It is important to know that the requirements for legal entities in this regard are much more stringent than for individuals. For example, they must pay transport tax much earlier, namely before February 5 of the year following the reporting year. Moreover, legal entities are forced to regularly make certain advance payments, unlike individuals, for whom a full one-time payment is sufficient.

What happens if you don't pay transport tax? After three years, as in the case of individuals, the statute of limitations will expire. However, until this point, many sanctions will be applied to the legal entity. For example, penalties will necessarily be assessed and appropriate fines will be levied. A specific deadline for the final payment of all obligations has been determined - six months. If this does not happen, the tax service has the legal right to go to court in order to recover the required amount from the debtor. The basis for such a claim becomes just one order from the head of the Federal Tax Service of the Russian Federation. Within six days from the moment the Federal Tax Service starts moving on the case, the debtor will receive a corresponding notification. What court decision can be made in such a case? The property of such a legal entity may be seized. If an organization deliberately provided false information in its declaration, then administrative or even criminal liability may arise.

Collection

The tax service has been granted the broadest powers by current legislation of the Russian Federation with respect to the collection of the tax in question from debtors. In addition to what has already been discussed earlier in this article, today it is envisaged to conduct tax audits, as well as the direct transfer of all available data about the defaulter from the mentioned department to the Ministry of Internal Affairs. However, not every debtor should fear this. As a rule, this happens in cases where there is reason to suspect the defaulter of hiding or laundering income.

Now you have complete information about what will happen if you do not pay transport tax.

Statute of limitations

Like other payments of a similar format, this tax has a certain statute of limitations. In our case it is three years. If during the specified period of time no measures of responsibility were applied to the debtor, then in the future any attempts at collection will be considered by the current legislation of the Russian Federation as illegal. This means that the most desperate defaulters can be pleased with the answer to the question: “What happens if you don’t pay transport tax for 3 years?” After all, after this period of time no claims can be brought against the debtor.

Conclusion

So, paying transport tax is a mandatory requirement for all vehicle owners. An attempt to avoid settlement of obligations may be equated to an administrative or even criminal offense, depending on the surrounding circumstances. It would be reasonable to pay transport tax regularly, subject to the requirements of current legislation of the Russian Federation. This will save car owners from numerous problems.

Let us reassure you right away: they will not go to jail. So does that mean you don't have to pay? You have to pay. What if the notification from the tax authority did not arrive on time? Or did it arrive, but it contains incorrect information? Let's figure it out.

So, December 1 is the deadline for paying property taxes for individuals. It, as you already understood, in addition to apartments and dachas, also includes vehicles. In other words, everyone who owns a car had to pay transport tax by December 1. You didn’t do this and want to know what our strict but humane state will do to you. Please!

First and most important. If you do not find a notice in your mailbox from the tax authorities about the need to pay transport tax (according to Article 52 of the Tax Code of the Russian Federation, it must be sent to the car owner no later than 30 working days before the deadline for paying the tax), this does not mean that you are exempt from him. You will still have to pay. But in this case, you need to take the initiative yourself to fulfill your civic duty.

Pay the transport tax yourself!

To do this, you can use one of the methods above. The most reliable way is to contact the tax office at your place of registration. The inspector will issue you a second notice indicating the amount of transport tax and details of the organization where your money will go.

The most difficult way is to calculate the transport tax yourself. To do this, you need to find out (use the calculator on the website of the Federal Tax Service - FTS) the basic tariff in force in your region and multiply it by the number of months over the past year during which you owned this vehicle (if you have owned the car for a long time, feel free to multiply by twelve). Owners of expensive Mercedes, Rolls-Royces and various Maybachs should be aware of the increasing coefficients for luxury cars - they can be found on the website of the Ministry of Industry and Trade. Next, you should find out the details of the tax office at your place of registration and pay the tax. This can be done on the Federal Tax Service website.

To be aware of your obligations to the state, it is best to create a taxpayer page (personal account) on the website at nalog.ru. True, for security reasons, the registration process itself does not take place via the Internet, but through personal communication with the inspector. In other words, to get a password to enter your personal account, you will have to go to the tax authority (you should take your passport and TIN with you). After this, you will be able to independently monitor and regulate your relationship with the tax authorities.

Sometimes a situation arises when you have a car, but the tax office does not have information about it. Can I not pay? You need to pay, you just need to contact the traffic police to change the address of the vehicle owner in its database.

There is another convenient service where you can find out about debts - the State Services website. It also displays information about taxes and even gives you the opportunity to pay them. Please remember: the Federal Tax Service has 14 days to process the payment. During this period, the paid debt may “hang” on the site, after which it will disappear.

Now you are a debtor!

December 1st has passed and the transport tax has not been paid. Congratulations (in quotes): he changed his status to “debt”, and you, thus, turned into a debtor. With all the consequences...

Firstly, a penalty is charged for each day of delay. It is not large, but, firstly, if the amount of debt exceeds three thousand rubles, the tax service can sue you in order to collect it - taking into account penalties and fines. Yes, yes, the Federal Tax Service, as it turns out, can still impose a fine in the amount of 20 to 40 percent of the debt amount. However, before this you may receive a new notice with the need to pay the debt. Next, the Federal Bailiff Service (FSSP) comes into play to collect it. And this is where the “fun” part begins. The FSSP can seize the debtor’s property (arrest a car) or, for example, block his bank account. And recently, the state has acquired the right to completely write off unpaid taxes from the debtor’s account. But not for life. This type of lawsuit has a statute of limitations of 3 years. If you managed to avoid the tax office for more than three years, consider that everything turned out well...

You should remember: if the Russian Post messed up by sending a tax notice to the wrong address, losing the letter or forgetting to notify the addressee about it (against signature), you will still have to pay the tax - only without penalties and fines. But if the post office notified you of the arrival of a letter, but you did not pick it up, in this case the responsibility falls on you - six days after the notification it is automatically considered delivered to the addressee.

Various situations

It seems that's it! No, not all. Sometimes there are nuances that you should also be aware of. For example, you sold a car, but you still received a notification about payment of transport tax. Look carefully at the amount: if you got rid of the car at the beginning of the reporting period, it will be small (take into account only those months when the car was in your possession), if at the end it will be much more.

It’s another matter if the car was sold several years ago, but letters of happiness are still coming. The reason for this is the notorious “human factor”. It’s just that someone somewhere (most likely the traffic police) forgot to correct the information about the owner of the vehicle.

Where to contact? First, go to the state traffic inspectorate (with a purchase and sale agreement and a passport) - let them correct the data. You can go to the tax office, but they will still send a request to the traffic police. You don’t have to go anywhere at all - write an appeal on the Federal Tax Service website (for registered users). But this is the most “dangerous” option: your letter may not arrive, get lost, be accidentally erased, not sent, sent to the wrong place, etc. In short, look at the beginning of the paragraph and act according to the circumstances...

There are cases when the new owner of the car has not registered it in his name. In this case, “chain letters” will be sent to you. What to do? After selling the car, check the change of owner (for example, on the traffic police website). If after 10 days the data has not changed (you are the owner), go to the traffic police and write an application to terminate registration. The same “jambs” can occur if the car was stolen (and not found), disposed of, or, for example, fell under “total” (cannot be restored after an accident).

There are often situations when the notice asks you to pay more than necessary. There are many options: from an incorrectly specified engine power to an incorrectly calculated vehicle ownership period by a Federal Tax Service employee. In this case, you will also have to contact the Federal Tax Service inspectorate to clarify and correct the data - in person or through the Federal Tax Service website.