Each car owner must register his vehicle (TC) in the manner prescribed by law, and regularly pay the appropriate vehicle tax. The subtleties of calculating this mandatory payment are regulated by regional laws on transport tax, specifying the terms, benefits and base rates within the limits outlined by the provisions of Chapter 28 of the Tax Code of the Russian Federation (TC RF). The question arises "How to calculate the tax on the car?".

Owners of vehicles themselves are obliged to control the correct calculation of the transport tax, as well as timely provide changes in information regarding car ownership and documents confirming the right to a tax benefit.

Vehicle tax calculation

The amount of automobile transport tax is determined by a standard formula. The number of horsepower (hp) indicated in the technical passport of the car is successively multiplied by the current tax rate, and then by a coefficient calculated as the ratio of the number of full months of ownership of the car to the total number of months in a year, that is, to 12.

Example 1

Let's say we are the owners of a Renault Logan car, the engine power is 75 horsepower, and we live in the Moscow region. The transport tax rate in Moscow and Moscow Region today is 12 rubles. Then the cost of transport tax for 1 year will be:

12 rubles x 75 horsepower = 900 rubles.

Example 2

Let's say we own a VAZ Priora car for 9 months and live in Moscow. The rate in Moscow is 12 rubles per hp. The power of the car is 98 horsepower. Then the cost of transport tax for 9 months will be:

12 rub. x 98 hp x ((9 months we own a car) / (12 months a year)) = 882 rubles.

Car tax is paid only for the period in which the car was registered to a specific owner. Only one owner pays for the month of transfer of transport from one owner to another.

The month of car ownership, when calculating the coefficient, is considered complete if the car

• registered with the traffic police from the 1st to the 15th;
• or deregistered after the 15th.

In other cases, the month of registration of the car or its deregistration will be taken into account when calculating the transport tax for the other party to the sale and purchase transaction ().

Vehicle tax on a luxury car

The formula for calculating the transport tax for a car whose value is more than 3 mil. rub. and when owning it for more than 1 year:

Vehicle Tax Amount = (Tax Rate) x (L.c.) x (Increasing Coefficient)

Calculation of tax on a car, the value of which is more than 3 mil. rub. and when owning it for less than 1 year:

Vehicle Tax Amount = (Tax Rate) x (L.c.) x (Number of Months Owned / 12) x (Increment Factor)

Increasing coefficient (Chapter 28, article 362 of the Tax Code of the Russian Federation):

1.1 - for cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 2 to 3 years have passed;
1.3 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 1 to 2 years have passed;
1.5 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 1 year has passed;
2 - for passenger cars with an average cost of 5 million to 10 million rubles inclusive, from the year of production of which no more than 5 years have passed;
3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed;
3 - for passenger cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed.

Vehicle Tax Calculator Online

You can also use the transport tax calculator on the website of the Federal Tax Service (FTS) of Russia.

Tax rates on horsepower

The tax rate for a car is determined by the target laws of the constituent entities of the Russian Federation, but does not go beyond the limits established by Article 361 of the Tax Code of the Russian Federation, and depends on:

• engine power in l. with.;
• region;
• may be differentiated according to the category, age and environmental class of the vehicle.

For very expensive cars with a price of 3 million rubles or more, additional, increasing coefficients () are applied. In some cases, such a coefficient triples the amount of tax. The lists of models and brands of machines subject to multiplying factors are updated annually by the Ministry of Industry and Trade of the Russian Federation.

Table. Transport tax rates in Moscow and Moscow Region.

Name of the object of taxation	The tax base		Tax rate (in rubles)
	(engine power)
Cars	up to 100 l. with.	up to 73.55 kW	12 p.
Cars	over 100 l. with. up to 125 l. with.	over 73.55 kW up to 91.94 kW	25 p.
Cars	over 125 liters. with. up to 150 l. with.	over 91.94 kW up to 110.33 kW	35 p.
Cars	over 150 l. with. up to 175 l. with.	over 110.33 kW up to 128.7 kW	45 p.
Cars	over 175 liters. with. up to 200 l. with.	over 128.7 kW up to 147.1 kW	50 r.
Cars	over 200 l. with. up to 225 l. with.	over 147.1 kW up to 165.5 kW	65 p.
Cars	over 225 liters. with. up to 250 l. with.	over 165.5 kW up to 183.9 kW	75 rubles
Cars	over 250 l. with.	over 183.9 kW	150 r.
Motorcycles and scooters	up to 20 l. with.	up to 14.7 kW	7 p.
Motorcycles and scooters	over 20 liters. with. up to 35 l. with.	over 14.7 kW up to 25.74 kW	15 p.
Motorcycles and scooters	over 35 liters. with.	over 25.74 kW	50 r.
Buses	up to 110 l. with.	up to 80.9 kW	7 p.
Buses	over 110 liters. with. up to 200 l. with.	over 80.9 kW up to 147.1 kW	15 p.
Buses	over 200 l. with.	over 147.1 kW	55 p.
Trucks	up to 100 l. with.	up to 73.55 kW	15 p.
Trucks	over 100 l. with. up to 150 l. with.	over 73.55 kW up to 110.33 kW	26 p.
Trucks	over 150 l. with. up to 200 l. with.	over 110.33 kW up to 147.1 kW	38 p.
Trucks	over 200 l. with. up to 250 l. with.	over 147.1 kW up to 183.9 kW	55 p.
Trucks	over 250 l. with.	over 183.9 kW	70 rubles
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks	(per horsepower)	(per horsepower)	25 p.
Snowmobiles and snowmobiles	up to 50 l. with.	up to 36.77 kW	25 p.
Snowmobiles and snowmobiles	over 50 l. with.	over 36.77 kW	50 r.
	up to 100 l. with.	up to 73.55 kW	100 r.
Boats, motor boats and other water vehicles	over 100 l. with.	over 73.55 kW	200 r.
	up to 100 l. with.	up to 73.55 kW	200 r.
Yachts and other motor-sailing vessels	over 100 l. with.	over 73.55 kW	400 r.
jet skis	up to 100 l. with.	up to 73.55 kW	250 r.
jet skis	over 100 l. with.	over 73.55 kW	500 r.
Non-self-propelled (towed) ships for which the gross tonnage is determined		(for each registered ton of gross tonnage)	200 r.
Airplanes, helicopters and other aircraft with engines	(per horsepower)	(per horsepower)	250 r.
Aircraft with jet engines		(per kilogram of thrust force)	200 r.
Other water and air vehicles not equipped with engines		(per vehicle unit)	2 000 rubles

For other regions of Russia, you can find out the transport tax rates.

Video: How is the vehicle tax calculated on the car

Vehicle tax relief

According to most regional laws, veterans and disabled veterans of the Great Patriotic War, Heroes of the Soviet Union, Heroes of Russia and other groups of taxpayers are exempt from paying car tax. The list of beneficiaries-Muscovites even includes representatives (one of two parents) of large families.

But in St. Petersburg, only one of the parents of a family with at least four minor children can use such a benefit, and a number of citizens will be able to use the established benefit only if their vehicle is of domestic production and has an engine with a capacity of up to 150 hp. with.

Deadline for car tax payment

Tax on a car is paid at the place of registration of the car, and in the absence of such, at the place of residence of the owner of the vehicle.

1. Individuals must pay car tax no later than December 1(), based on a tax notice received from the Federal Tax Service along with a completed payment document.

In case of late payment of car tax, a fine will be charged.

IMPORTANT! The tax authorities calculate the transport tax, taking into account the data on the state registration of the car. If the car owner is not entitled to a preferential tax exemption, then, without receiving a tax notice before December 1, the owner of the car is obliged to inform the territorial tax office about the vehicle he has and receive a document necessary for paying car tax.

ON A NOTE! Only on the basis of a certificate from the internal affairs bodies that the car is wanted, the tax office can suspend the calculation of car tax and continue it from the month of return if the car is found and returned to the owner.

2. Legal entities themselves calculate the transport tax, and make quarterly advance payments (one-fourth of the total amount). If the tax is calculated on an expensive car included in a special list of the Ministry of Industry and Trade, then advance payments are paid immediately, taking into account the prescribed multiplier. At the end of the year, the remaining part of the tax must be paid before February 1 of the year following the reporting year, that is, before the statutory deadline for submitting annual tax returns.

Check online

It will not be possible to find out the amount of transport tax by the state registration number of the car. All data is available only when information about the owner of the vehicle is provided.

Congestion for car tax can be clarified online, through the official websites of government agencies.

1. Personal account of the taxpayer, operating on the website of the Federal Tax Service. You will need to enter an individual taxpayer number (TIN) and a password.

You will first have to activate the service during a personal appearance at the tax office, where after registering the application they will issue an access password fixed in the registration card, the login will be the taxpayer's TIN. When the deadline for calculating the tax on the car, its amount can be checked on the link "Acrued" by selecting the appropriate object of taxation (car). Until the tax is calculated, the results can be viewed in the “Overpayment / debt” column.

2. Portal of State Services, by last name, first name, patronymic and insurance number of an individual personal account (SNILS) of the payer. You will first have to register by entering personal data in the appropriate fields (full name, date and place of birth, residential address and email, etc.)
Then you need to fill out an application for the provision of information on tax debt. Information is provided free of charge, no later than 5 working days, as the system redirects the request to the Federal Tax Service.

3. The website of the Federal Bailiff Service allows you to find out about overdue transport tax debts. Without prior registration, by entering the full name, date of birth of the debtor in the appropriate search strings and selecting the desired region from the list.

Vehicle tax is paid annually by all car owners. For individuals, the amount of car tax is calculated by the tax service, however, the correctness of these calculations must be controlled by citizens on their own.

If inaccuracies are found, taxpayers are required to inform the Federal Tax Service of the errors made and the need to make appropriate changes. Thanks to the development of modern technologies, it is possible to clarify and correct the calculations received from the tax authorities not only when you personally appear at the tax office or by sending registered letters by mail, but also online, through the personal account of the taxpayer.

Last update: 01/05/2020

Almost all vehicle owners face the concept of transport tax. But not everyone knows who should pay the tax, in what amount and in what time frame. We will help you understand the procedure for paying transport tax by individuals, the specifics of its calculation, as well as the specifics of debt collection and the statute of limitations for its collection.

What is a transport tax and who pays it

The basis for calculating the tax is the information received by the IFTS from the traffic police. Such data is received at the request of the tax authorities, as well as at the initiative of the state traffic inspectorate in connection with the registration of a new car, a sale and purchase transaction, deregistration for disposal, etc.

If and until the car is registered with a citizen (according to the traffic police), the obligation to pay tax will be with this citizen.

That is, if:

• the car is stolen, the tax office should be notified of this by submitting a document on contacting the police;
• if a car was sold, and for some reason the buyer does not re-register it for himself, the former owner remains the tax payer, he is listed as the owner in the traffic police database;
• if the car was bought on credit, the tax calculation starts from the date of registration of the vehicle with the traffic police.

The owner of the car does not need to count anything. All calculations are made by the tax inspectorate and send the taxpayer a tax receipt at the address of his registration. Payment is made every year, for example:

• for 2016 until December 1, 2017
• for 2017 until December 1, 2018
• for 2018 until December 1, 2019, etc.

As a result, a payment to the budget based on a tax notice is considered a transport tax. This payment must be made by the owner of the vehicle: car, motorcycle, scooter, etc. The tax is mandatory. The very procedure for payment is prescribed in the tax law, and the municipal authorities determine the amount of the tax rate, which increases the coefficient, as well as the conditions and amount of benefits for car owners.

Object and tax base

The object of taxation is vehicles, including land, water and aircraft (both self-propelled and trailers). Individuals are more likely to pay a fee for motorcycles, buses, cars, scooters, ATVs and other vehicles for personal use. But do not forget that the fee is also levied on the owners of boats, snowmobiles, motor boats and jet skis.

The amount of payment to the budget depends on the taxable base. And the size of the base is determined by the type of transport.

• If the tool is equipped with an engine, then the basis for the calculation is the power (unit of measurement - horsepower).
• If an air or water vehicle does not have an engine (for example, a floating crane, a landing stage), then the fee is related to the gross tonnage indicator (unit of measurement - register tons).
• In exceptional cases, the base is taken as the unit of the vehicle for calculation.

Payers

The person who pays the fee is the owner of the vehicle (motorcycle, boat, etc.). It is the one to whom the vehicle is registered according to the registration records of the Ministry of Internal Affairs.

If the car is stolen

Is there an obligation to pay a fee in case of car theft. After all, only documentary ownership of the car remains, and physically the owner cannot dispose of it. It is allowed not to make a payment when there is a documented theft of a car. Such a document is issued either by the police or the investigative committee, which is directly involved in finding the car and investigating the incident. Resolutions from these structures must be submitted to the IFTS so that tax is not calculated from the date of theft.

If the car is being repaired or impounded, is in the garage and is not used

There are reasons why the car is not used by the owner (the most common examples are: the car was driven to a car impound, the driver was deprived of his license, the vehicle is being mothballed in a garage or a long-term repair). How to deal with the payment of transport tax in this case? The logic is simple: since you are still the owner of the car according to the documents, the obligation to pay it remains unchanged. The fact that the car was idle in this case does not matter.

Beneficiaries

There are vehicle owners who are not required to pay a fee to the budget. So, you have every right not to pay the fee if you own:

• rowing boat;
• motor boat (power up to 5 horsepower);
• a special car for the disabled;
• tractor or combine.

If you have received a notification about the need to pay a fee for these vehicles, then you have the right to ignore it. This document is erroneous or illegal.

Also, the state at the regional level provides benefits in the payment of fees by certain social strata of the population. As a rule, exempt from payment (or reduce the rate):

• for pensioners (see);
• persons of pre-retirement age;
• members of large families;
• disabled people;
• veterans;
• as well as owners of low-power vehicles.

If the beneficiary owns two or three types of transport (for example, a car and a boat), then he will receive exemption from paying the fee for only one of them.

How to determine the amount of tax

To determine the amount of the fee that the owner of the transport is obliged to transfer to the budget, you will need to know the basic indicators. These are engine power and collection rate. With power, everything is simple - its value is indicated in the registration documents for the car. If your car's data sheet lists power in kW, you'll need to convert it to horsepower (l/s). To calculate, use the formula:

M l / s \u003d M kW * 1.3596.

tax rate

The rate indicator is determined depending on the type of transport (cars, buses, snowmobiles, snowmobiles, yachts, etc.) and engine power. Tax law determines the federal rate. For 2019, the picture looks like this:

And for motorcycles:

These values ​​are used in those regions/territories/republics where the rates are not specified at the regional level (but this was taken care of in all regions). At the same time, local authorities have the right to adjust the rate. Or you can increase or decrease the bet by no more than 10 times.

For example, the transport tax rate:

• for residents of the Leningrad region who own motorcycles up to 20 l / s, is 10 rubles. for every horsepower.
• the same figure for residents of the Yaroslavl region is 7.5 rubles.

Also, to calculate the amount of the fee, you may need additional values:

• if the ownership of the car was registered by you less than a year ago, then in the calculation you need to use the indicator of the number of the month of ownership;
• if you are the owner of an expensive car, then when calculating you also need to use a multiplying factor.

luxury cars

For premium cars, when calculating the tax, a multiplying coefficient is applied. It is established in a single norm for all regions of the Russian Federation. That is, local authorities can adjust the rate, and the coefficient for expensive cars cannot vary by region.

The value of the coefficient has 3 values:

• minimum "1.1"- cars costing from 3 to 5 million. rub. and year of manufacture not older than 3 years;
• middle "2"- cars costing from 5 to 10 million rub. not older than 5 years;
• maximum "3"- car cost 10-15 million rub. age up to 10 years, or the price is above 15 million and 20 years have not passed since the date of manufacture.

Two more clarifications:

• the cost of cars is determined by the Ministry of Industry and Trade and officially published on the Internet;
• if the car is older than the specified age, then the tax is transferred to the usual calculation.

Formula for calculation and examples

With all of the above indicators, you can proceed directly to the procedure for calculating the transport tax. To do this, you must use the following formula:

• where H is the amount of transfer to the budget;
• StN - tax rate;
• NB - engine power in (horsepower);
• KolMV - the time that you are the owner of the car (in months).

If you own an expensive car (the criteria for inclusion in this group are described above), then the result (H) must be multiplied by the multiplying factor applicable for the category:

where PC is the coefficient for luxury cars.

In order to understand the features of the calculation of the fee, we use illustrative examples.

Example 1

In March 2018, a resident of Moscow Skuratov S.D. acquired Daewoo Lanos, which he sold in August 2018. In September 2018, Skuratov bought a Chevrolet Niva. The power of the first car is 70 l / s, the second - 80 l / s.

How much is Skuratov obliged to transfer to the budget at the end of 2018? In order to determine this, we calculate the number of months during which Skuratov was the owner of each of the cars. Daewoo Lanos ownership 6 months (from April to August inclusive), Chevrolet Niva - 4 months. (from September to December inclusive). The rate in both cases is 10 rubles. for every horsepower.

The fee calculation will look like this:

• You need to pay for Daewoo Lanos: H \u003d 10 * 70 * 6/12 \u003d 350 rubles.
• The fee for the Chevrolet Niva will be: H \u003d 10 * 80 * 4/12 \u003d 267 rubles.
• Total must be transferred: 267 + 350 = 617 rubles.

But since Skuratov is a resident of Moscow, a 100% discount on a car with a capacity of up to 70 l / s is applicable to him. Therefore, Skuratov will transfer only 267 rubles to the local budget.

Example 2

In April 2018, a resident of Tula Markov S.G. bought a Mercedes G-350. The price of the car under the sale and purchase agreement amounted to 6,830,000 rubles. The car was produced in 2017. Engine power - 224 l / s. Markov will pay for an expensive car: H = 75 * 224 * 9/12 * 2 = 25.200 rubles.
In the Tula region, for a car with this power (224 l / s), a rate of 75 is applied. Due to the multiplying factor, the total amount was doubled.

Example 3

Resident of Belgorod, pensioner Ignatov K.S. purchased a Ural motorcycle in July 2018. At that time, Ignatov already owned a VAZ Largus car. The power of the motorcycle is 40 l / s, the car - 105 l / s. Let's calculate the fee in each case:

• Ignatov must pay for the motorcycle: H = 12.5 * 40 * 6/12 = 250 rubles.
• Ignatov must pay for the car: H = 25 * 109 = 2.725 rubles.
• The total amount to be transferred to the budget is 250 + 2.725 = 2.975 rubles.

Ignatov is a pensioner, that is, he has the right to receive benefits regarding a motorcycle. It does not apply to the car, as there is a limitation in the form of vehicle power (up to 70 l / s). Thus, Ignatov will pay 2.975 rubles. (for VAZ Largus).

Calculation of vehicle tax for an incomplete month of ownership

Previously ( before 01/01/2016) it was considered that the month of registration of the vehicle, or the month of its removal from the register, is taken as a full month. Those. a part of a month was equal to a full month for tax calculation both during registration and withdrawal.

Now, from 01/01/2016, the rules for calculating the amount of tax during registration and deregistration of the vehicle during the tax period have changed. The amendments are as follows:

• Machine registered:
  • until the 15th day - transport tax for a full month;
  • after the 15th - the month is not taken into account;
• Vehicle deregistered:
  • before the 15th - the month is not taken into account;
  • after the 15th - transport tax for a full month.

How to pay tax: procedure and terms

The reporting period for the payment of transport tax for individuals is a calendar year, that is, in 2019 you make a payment for 2018.

You must pay the fee no later than December 1. The basis for payment is the notification that you receive from the Federal Tax Service.

The Fiscal Service must send a notification - no later than 30 days before the due date of payment (until 11/01/2019 - for 2018).

Notification of a single form and includes amounts for transport, land and property tax. If, for example, you own a land plot from which you need to pay a land tax, then you will receive a single notification from the Federal Tax Service, which will indicate the total amount of obligations to the budget, including for the car and for the land.

The tax is calculated based on the data received about your car from the traffic police. You will need to transfer funds for the period in which the car was listed on you as the owner.
You can receive a notification in one of the following ways:

• By mail - in this case, you will receive a registered letter, on the stamp of which the date of sending will be indicated. If you have violated the deadline for paying the fee due to late receipt of the notification, the date on the stamp will serve as proof of your correctness.
• In person - the fiscal service officer will personally hand you the notice, you, in turn, will sign to confirm receipt.
• Email- in order to receive a document in this way, you need to register on the website of the Federal Tax Service, after which you can independently receive a notification and a receipt for payment using an electronic resource (“Personal Account”). Using this method, you also have the opportunity to find out the transport tax of an individual by TIN.

Along with the notification, you will be sent a receipt for paying the fee, on the basis of which you can transfer funds at any branch of the bank or to Sberbank-online using the document number or TIN.

When paying transport tax for individuals in 2019, the following budget classification codes (BCC) are used in the payment order (receipt):

• KBK 182 1 06 04012 02 1000 110 - all main payments of individuals are made with the indication of this code, arrears, recalculations and other debts are repaid using the same code;
• BCC 182 1 06 04012 02 2100 110 - for the payment of penalties due to the delay in the main payment
• BCC 182 1 06 04012 02 3000 110 - fines;
• BCC 182 1 06 04012 02 4000 110 - this code is used for other receipts.

After transferring the payment, keep the receipt (copy of the payment order). It will serve as confirmation of the completeness and timeliness of repayment of obligations to the budget.

Often, for one reason or another, citizens do not repay their debts on time. In this case, the violator will be sent a demand for payment no later than 30 days from the moment when the fiscal authority discovered the fact of non-payment.

If you delay payment (or transfer an incomplete amount), you are obliged not only to repay the amount of the debt, but also to pay penalties and fines accrued in connection with the violations you have committed. To calculate interest, use the following formula:

• Where P is the amount of the penalty;
• N - the amount of arrears;
• StrRef is the Central Bank refinancing rate effective during the delay period;
• KolDn - delay period (days).

Example 4

Motorcycle owner Serpov V.K. 08/12/2019 received a notice of payment of tax in the amount of 4.740. Serpov violated the deadlines for paying transport tax and did not make the payment until December 1, 2019. Having received the demand, Serpov transferred the funds on 12/27/2019. In connection with the violation of the terms of payment, Serpov was fined:

P \u003d 4.740 * 11% / 300 * 27 days. = 47 rubles.

In addition to the fine, the state has the right to withhold from the violator a fine in the amount of 20% of the amount of outstanding obligations. The penalty is charged both in case of underpayment, and in case of full non-payment of the amount.

Example 5

Sviridenko R.O. received a notification from the Federal Tax Service in the amount of 7.630 for 2018. On November 3, 2019, Sviridenko transferred the amount of 5.610. Thus, Sviridenko had a transport tax debt of 2.020 (7.630 - 5.610). In connection with the underpayment, a fine will be withheld from Sviridenko, calculated as follows:

W \u003d (7.630 - 5.610) * 20% \u003d 404 rubles.

Debt and statute of limitations for its collection

It happens that car owners receive notifications about the repayment of tax debt for the past years. It is appropriate that the question arises about the statute of limitations for transport tax, within which the Federal Tax Service has the right to collect lost payments. Debt collection is carried out subject to the following principles:

• There is no statute of limitations for tax arrears. If you receive a notification (request) within the prescribed period, the Federal Tax Service has the right to demand that you repay the debt for an unlimited amount of time.
• The term for calculating amounts payable is limited to 3 years. This fact suggests that if you do not receive notifications (requirements), the fiscal authority has the right to calculate the amount and issue it to you for repayment for no more than 3 previous years (calculation in 2019 is allowed for 2018, 2017, 2016 and not earlier) .
• The term for collecting funds from the fiscal service is limited to 3 years. There may be situations when you are charged with an incorrect and excessive amount of obligations to pay a fee (including fines, penalties), these obligations are repaid by you. But the fact of violations by the Federal Tax Service has been established. In this case, you have the right to apply to the Federal Tax Service with a request to return the funds, but not more than 3 previous years.

If the above conditions are violated, the claims for repayment of the debt are recognized as illegal, therefore, satisfaction is not required.

Question answer

Question:
Do I have to pay tax if the car is stolen?

On March 1, 2017, a car with a capacity of 200 l / s was stolen from the owner, as documented. At the end of the year, the owner received a notification from the Federal Tax Service Inspectorate of tax payment in full at a tax rate of 75 rubles. per l / s: H \u003d 200 * 75 \u003d 15.000 rubles. Are the actions of the FTS legal in this case?

Answer: No, the IFTS made an incorrect calculation, since when calculating the fee, it is based on the actual use of the machine (number of months). The correct calculation looks like this: H \u003d 200 * 75 * 2/12 months. = 2.500 rub. To resolve the situation, it is worth contacting the fiscal service with an appropriate application, as well as a copy of the confirmation of the theft. Such situations may arise in various cases (including due to incorrect data provided by the traffic police). Having on hand supporting documents, you can easily prove your case and achieve recalculation in your favor.

Question:
From what month does the tax on the sale of a car stop?

In April 2018, the owner sold the car, but removed it from registration only on 11/01/2018. The tax assessed the tax until November 2018. Why? The owner received a notification from the fiscal service, the amount of which was calculated as follows: H = 180 (capacity) * 42 (rate) * 10 (actual use period in months) / 12 months. = 6.300 rub. Since the transfer of the car was fixed by the contract of sale on 04/01/2014, the former owner turned to the Federal Tax Service with a request to recalculate the amount: H = 180 * 42 * 3/12 months. = 1.890 rub. The claim of the person who sold the car was not satisfied.

Answer: The refusal of the IFTS is legally justified: the tax payer is the actual owner of the car according to the traffic police records. Since, after the sale, the person who sold the car did not file the deregistration of the car in a timely manner, until 11/01/2018 the obligation to pay the fee lies with him.

Question:
When is the tax charged if the car was bought on credit?

On April 21, 2019, the car was purchased on the basis of a car loan agreement and registered on April 30, 2019. According to the loan agreement, the ownership of the car passes to the new owner only after the final repayment of the entire loan amount. When is it necessary to pay the fee: from the date of the last loan payment or from the date of registration with the traffic police?

Answer: You are considered a payer of the fee from the moment you enter an account in the traffic police register. The terms of the loan agreement are irrelevant in this case. The same applies to cars that are under arrest and are being used in a criminal case as material evidence. The main criterion in this case is the fact of deregistration in the traffic police. If the car is registered, then you need to transfer the fee to the budget.

1. Clause 1 of Article 360 ​​of the Tax Code of the Russian Federation. Taxable period. Reporting period
2. Paragraph 2 of Article 362 of the Tax Code of the Russian Federation. The procedure for calculating the amount of tax and the amount of advance tax payments
3. Information of the Ministry of Industry and Trade of Russia "List of cars with an average cost of 3 million rubles or more to be applied in the next tax period (2018)"

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"What Russian doesn't like to drive fast?" An 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 owner of a motor vehicle with a power unit capacity of more than 70 hp. with.
The tax rate on cars varies greatly exponentially with an increase in the number of horses in the engine compartment, and using the example of Moscow (and in each region the rate is different, depending on the 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 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 penalties on it are accumulated - 1/300 of the total debt for each day of non-payment after the allotted time.

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 at once will turn into a court debt for a motorist, which the bailiff service will deal with, 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.

Is a regional tax, i.e. it is paid to the budget of the constituent entities of Russia on the territory of which it is established.

Who pays transport tax in 2017

Transport tax must be paid to persons on whom registered cars or other vehicles equipped with an engine (motorcycles, scooters, buses, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sledges, motor boats, jet skis).

Transport tax calculation for 2016

For individuals, the transport tax is calculated by the tax service according to the following formula:

Tax amount = Tax rate x Horsepower. x (Number of months of ownership / 12 months)

Tax rates in each subject of the Russian Federation are different, they can be found on this page.

Note: as a rule, in all technical documents for T.S. engine power is indicated in horsepower (HP), but if instead of H.S. kilowatts (kW) will be indicated; they must be converted to HP. from the calculation: 1kW = 1.35962 HP

Transport tax calculation examples

Example 1. Calculation of transport tax for a full calendar year

Object of taxation

Petrov I.A. registered a passenger car Mitsubishi ASX in Moscow. The engine power of the car is 140 horsepower.

Tax calculation

35 rubles.

The transport tax in this case is equal to: 4 900 rub.(35 rubles x 140 HP).

Example 2. Calculation of transport tax for an incomplete calendar year

Object of taxation

In June 2016 Petrov I.A. deregistered the previously registered Mitsubishi ASX car in Moscow. The engine power of the car is 140 horsepower.

Tax calculation

The tax rate for such a car in Moscow in 2016 is 35 rubles.

The transport tax for 6 months of 2016 will be equal to: 2 450 rub.(35 rubles x 140 HP x ½ (6 months / 12 months))

Tax notice in 2017

After calculating the transport tax, the IFTS sends a tax notice to the address of the place of residence, which contains information on the amount of tax, the deadline for payment, etc.

Tax notices in 2017 will be sent to residents of Russia from April to September. You can find information on the scheduled deadlines for sending notifications to a particular tax authority on this page.

In case of detection erroneous data in the notification, it is necessary to write an application to the tax service (the application form is sent along with the notification). After confirming these data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.

Tax notice not received

Many vehicle owners mistakenly believe that if they have not received a notification from the tax office, then they do not need to pay vehicle tax. This is not true.

On January 1, 2015, a law came into force, according to which taxpayers in the event of non-receipt of tax notices are obliged to self-report to the IFTS on the presence of real estate objects, as well as vehicles.

The above message with copies of title documents attached must be submitted to the Federal Tax Service in respect of each object of taxation once before December 31 of the next year. For example, if a car was purchased in 2016, and no notifications were received for it, then information must be provided to the IFTS by December 31, 2017.

Therefore, in case of not receiving a notification, the Federal Tax Service recommends taking the initiative and contacting the inspection personally (you can use this service to make an appointment online).

In the event that a citizen independently reports that he has a vehicle for which tax has not been charged, the calculation of the payment will be made for the year in which the specified report was submitted. However, this condition is valid only if there was no information about the reported object in the tax office. If the notice for payment was not sent for other reasons (for example, the taxpayer's address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message within the prescribed period, the citizen will be held liable under paragraph 3 of Art. 129.1 and fined in the amount of 20% of the unpaid tax amount, for the object for which he did not submit a report.

note, due to the postponement of the deadline for paying property taxes (no later than December 1), tax notices for 2016 will be generated and sent, including posted in the "Personal Account of the Taxpayer for Individuals", no later than 10/18/2017. If the user of the personal account wishes, as before, to receive paper notifications, he needs to notify the tax authority about this. As for individuals who do not have access to the electronic account, notifications to them will continue to be sent in paper form by mail.

Transport tax payment deadline

In 2017, a single deadline for the payment of property taxes was established for all regions of Russia - no later than December 1, 2017.

note that in case of violation of the terms of payment of the transport tax, a fine for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation will be charged on the amount of the arrears. In addition, the tax authority may send a notification to the debtor's employer about the collection of debts at the expense of wages, as well as impose a restriction on leaving the Russian Federation. Individuals will not be charged a penalty for non-payment of taxes.

You can pay the transport tax using a special service on the official website of the tax service.

For this you need:

How to find out tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
2. Through the personal account of the taxpayer on the official website of the Federal Tax Service.
3. With the help of a special service on the Unified Portal of Public Services.
4. Through the data bank on the official website of the bailiffs (only for debtors whose cases are in enforcement proceedings).

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.

Secondly, the amount of payment, according to Russian law, 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 needlessness of the payment through the court. Separately, we note that it is not worthwhile to intentionally enter 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 an individual entrepreneur, at the same time he uses rented vehicles in his work or his 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 in 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 is 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 the 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 the tax rate is lower, then in most cases you will not be able to save money. 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 the 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 a 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 the 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. Considering all these difficulties, after the official replacement of the engine and the reduction of the tax burden, some motorists install the same engines, since all the same, when the transport is stopped, traffic police officers 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 validity of “transit cards” 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 some more common advice on reducing the state fee. 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. Firstly, it happens that the notification is sent to the 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 themselves must report to the tax service about their movable or immovable property, and therefore pay taxes in a timely manner also in the interests of the owner. 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 a reason 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 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 on the previous owner will be charged until the new owner re-registers the car in his name or the previous owner stops registering 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, in the near future, deputies propose to add to the above criteria for calculating the tax also 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.