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

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

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

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

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

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

Who has to pay vehicle tax

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

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

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

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

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

Every year, owners of road, air or sea transport must pay tax to the state. How it is calculated, how much it is, and whether there are benefits to reduce its payment, we will understand in this article.

Transport tax: concept

All types of taxes are prescribed in tax code RF. A whole separate chapter is devoted to the transport mode. It states that each subject of the Russian Federation can independently decide on fluctuations in rates and interest.

In each individual subject of the Russian Federation there is a legislative body that determines:

• tax percentage;
• date of payment;
• the procedure for its introduction;
• privileged categories of transport and citizens.

Vehicle tax is charged from the first day of registration of the purchased vehicle. The Tax Code provides a list of objects that are taxed and not taxed.

Official rates and benefits can be found on the website of the Federal Tax Service.

General provisions

The transport tax did not always exist. It was put into effect in 2013. The state spends huge sums to repair roads and protect the environment, so these expenses were to some extent assigned to the owners of vehicles.

The owner of the car compensates for the damage caused to the environment through:

1. Transport tax.
2. Excise duty on petrol.
3. Excise tax on the production of automobiles.
4. Road fees.

All cash go to the budgets of the subjects of the country. Chapter 28 of the Tax Code of the Russian Federation prescribes the procedure, amount and deadline for paying tax. For the largest taxpayers, there is a separate procedure regulated by Article 363.1 of the Tax Code).

Taxpayers

Every person who has real estate, in particular the vehicle, is a taxpayer.

If you are individual, then they must pay a certain amount that the tax will put up for you. To make a calculation, you need to know the details of the vehicle. They, in turn, are provided by the authorities that carry out the state registration of transport.

If the payer is a legal entity, then it must independently transfer the amount of the advance payment and tax.

Unless otherwise specified, the tax amount is calculated by multiplying tax base and tax rate. The result is summed up each tax period.

Amount for legal entity calculated a little differently. Throughout tax period is brought advance payment. Further, the advance payment is deducted from the amount received.

Law firms pay cash at the end of each reporting period. The final figure is calculated as ¼ of the tax base multiplied by the tax rate.

Object of taxation

You will need to pay tax if you own the following vehicles:

• passenger cars;
• buses;
• tractors;
• air transport: airplanes and helicopters;
• water transport: yachts, boats, sailing ships, jet skis, motor boats, etc.;
• caterpillar transport;
• motor vehicles;
• snowmobiles;
• non-self-propelled ships.

According to article 358 of the Tax Code of the Russian Federation, it is allowed not to pay tax on such objects as:

1. Boats up to 5 horsepower or vehicles with oars.
2. Fishing and river ships.
3. Specialized vehicles for disabled people (with engines up to 100 horsepower).
4. Vessels for the carriage of passengers and cargo ships (river, sea, air) belonging to the state property.
5. Tractors and combines.
6. Vessels registered in the international register.
7. Air transport used for medical purposes.
8. Public transport registered in the region where military service is carried out.

The tax base depends on:

• what is the capacity of the transport;
• what is the static thrust of air transport;
• what is the gross tonnage of water transport.

What affects the amount of tax?

The tax rate is determined by the law in each individual subject of the Russian Federation. It depends on:

1. Horsepower engine.
2. The volume of enclosed spaces of the ship.
3. Transport categories.
4. The age of the transport and the duration of its operation.

If the cost of the car is more than 3 million rubles, then a multiplying factor is used.

There are the following types of coefficients:

• k 1 if the cost of the car is 3–5 million and the age is 2–3 years;
• k3, if the cost of the car is 3-5 million, and the age is 1-2 years;
• k5, if the cost of the car is 3-5 million, and the age is up to 1 year;
• k 2, if the cost of the car is 5-10 million, and the age is up to 5 years;
• k 3, if the cost of the car is 10-15 million, and the age of the car is up to 10 years;
• k 3, if the cost of the car is from 15 million, and the age of the car is up to 20 years.

If the tax has set the wrong amount, then it can be challenged:

1. The cost is paid according to the receipt.
2. Fill out an objection form.
3. Documents on benefits or that the car has been deregistered and others are provided.

If a person moved to another city, then you need to contact and register with the MREO at the place of residence. You do not need to contact the tax service yourself, the data will be transferred automatically.

If the fact of removal and registration for a new account was carried out in one day, you still have to pay as for a full month of operation.

Why do we pay transport tax?

When buying a car, you need to be prepared for fixed costs: gasoline, maintenance, tire changes, and so on. Therefore, many do not agree with the payment of transport tax.

The owner of the car pays for something that harms the environment, wears out the roadbed.

For several years now, there has been talk of abolishing the transport tax. But then the state budget will remain in a big minus, and as an alternative, prices for gasoline excise may increase. In any case, if a person allows himself to buy a car, he should be ready to pay a fee for it.

Perhaps in the future the approach to tax calculation will change: horsepower will not be taken into account, but only the engine size, age of the car and its impact on the environment. But for now, everything remains the same, so do not forget to pay on time to avoid debt.

When selling a car, when it changes hands, it is transferred with it and duty to pay vehicle tax.

Once again, it must be emphasized: the tax is levied exclusively from vehicle owners duly registered.

As soon as the car owner changes, appropriate changes are made to the traffic police database, then synchronization with the register of taxpayers of the Federal Tax Service is performed and subsequently the tax is charged on the new owner.

Calculation is in progress by number of full months of ownership cars by different people.

You should only remember about the deadlines for paying the tax - the fiscal authorities charge it with a delay of up to 10 months (in October 2015, you will need to pay transport tax only for 2014).

That is, some time after the sale of the previous the owner will still receive vehicle tax notifications on the sold car and must pay past reporting periods when he used the vehicle.

After the death of the owner

A change in the taxpayer for transport tax can also be associated with a very sad event - death of the former owner.

The tax service ceases to accrue transport tax in the name of the deceased car owner. But the entire amount of debt on fiscal collections, accumulated earlier, will pass to the heirs.

They are will have to pay this debt., but only in amounts not exceeding the value of the property received.

The heirs can completely refuse the inheritance, then they will not receive the vehicle and will not have to repay the obligations of the deceased car owner.

Otherwise, when registering a car, all the debts of the former owner will be transferred to them.

Deregistered car

Here, too, everything is simple: a vehicle deregistered and without an owner, not taxed.

Until the new owner of the car is determined, no one is a taxpayer and does not pay a fee for owning this vehicle. The former owner will pay for the month the car was deregistered, transport tax as for a full month of owning it.

But the further fate of the vehicle will be determined by its next owner, and taxation issues will already concern new car owner.

If the vehicle is not registered

Here the situation is similar - the owner is not specified and no one has to pay tax on a car.

You just need to know that the lack of registration does not allow you to use a car and move freely on the roads.

The driver of a car without registration in the traffic police will be fined if he does not register the car:

1. Within 10 days after purchase.
2. Upon expiration of transit license plates.

It will not be possible to save on the payment of vehicle tax by avoiding registering a car. Anyway, the month of registration will be taken into account in the taxation of the new owner in full.

Calculation features

When the owner changes, the month of deregistration and registration is considered complete, respectively, both the seller and the buyer pay transport tax precisely for the month the transaction was made.

In total, the parties will pay 13 months of owning one car, because for the month of the conclusion of the transaction, tax will be charged to both the old and the new owner.

Tax "tails"

Problems with taxation will arise only if re-registration of the car by proxy.

In such a situation, the obligation to pay transport tax remains with the previous owner, but this is logical - the ownership is not re-registered, and the buyer is considered only a user, but not the rightful owner and therefore do not have to pay taxes.

It is better to avoid possible misunderstandings and execute a sale and purchase agreement, as it should - with the conclusion of the relevant agreement and the registration of the car on behalf of the newly minted owner.

Then the tax will be paid by the actual car owner, and not the former owner.

If the transaction was made not by proxy, but tax notifications continue to come to the previous owner already after the end of the payment period for the period of using the car, then you need to act.

In such a situation it is necessary apply to the Tax Service with a request to exclude the object of taxation from your personal file. An annex to such a statement will be a contract for the sale of a vehicle.

As a result of consideration of the appeal, the IFTS will exclude from the database references to a car that no longer belongs to you and will recalculate the transport tax debt.

The period of transfer of a car from one owner to another must be accompanied by the transfer of the object of taxation from one transport tax payer to another person. Accordingly, in this transaction the obligation to pay this tax will also pass to the next car owner. Problems and overlays are possible, but they are solvable.

There are several ways to legally not pay transport tax on a car, and each of them has a number of features for the car owner. The easiest way is to document that the machine is not used by the owner. There are other options, for example, getting discounts (provided to a certain category of citizens) or re-registering transport for a “beneficiary”. What are the features of each option? How to get rid of the payment of transport tax, and what needs to be done for this?

General provisions

The Constitution of the Russian Federation (Article 57) states that each person must pay taxes and fees, taking into account the current legislation. This requirement also applies to vehicles. Taxation concerns the following types Vehicles - passenger cars, buses, motorcycles, as well as water and air transport. Confirmation of payment is a check (receipt), which indicates the fact of transferring money and the transferred amount.

The tax is paid in one of the most convenient ways - through the Federal Tax Service directly or via the Internet (using the State Services portal or offsite tax service). If the vehicle is wanted by the police, no tax is charged. In addition, the basis for charging fees are documents submitted by the owner to the Federal Tax Service.

In addition, the tax is not levied on cars used to transport disabled people, cars with an engine capacity of up to 100 “horses” and a vehicle transferred by social services. The transfer of information to the tax authority is the task of the structures that deal with car registration. The deadline for sending information is 10 days from the date of registration.

The tax rate depends on the region of the Russian Federation, as well as engine power. The parameter is based on 1 horsepower. The highest payment is typical for Moscow. For example, for cars up to 100 "horses" the tax rate is 12 rubles. In the most popular category from 100 to 125 "horses" you will have to pay 25 rubles (per horsepower). Accordingly, for more powerful machines, the rate also increases. Here we highlight the following taxes - 125-150 hp. (35 p.), 150-175 hp (45 rubles), 175-200 hp (50 rubles) and so on. The maximum indicator is provided for vehicles with an engine power of 250 "horses". For them, the rate is 150 rubles.

The car owner pays the tax, focusing on the receipt and the deadlines established by law. The largest number of pay periods for which an alert is sent is 3 years. If a person missed the required deadline and did not make a payment, another notification is sent to him, informing him of the need to pay tax. If this request is ignored, additional action will be taken.

In case of delay, the debtor is forced to pay a fine, calculated according to the formula 1/300 * total debt. Penalty is charged for each day of delay.

Refusal to pay is legal in the following situations:

1. The tax officer made a mistake when filling out tax document. Until the paper is corrected, payment is not made.
2. The car owner did not receive a check for payment. The need to prove the fact of tax accrual and lack of payment falls on the plaintiff (representative of the Federal Tax Service).
3. The tax is not paid in case of violation of the receipt format. In this case, the paper loses its legal force.

It is worth considering that some citizens may not pay tax or may be entitled to benefits. What kind of faces, consider below.

Who belongs to the beneficiary category?

The list of people who have benefits in relation to tax payments can include:

• Parents with 3 or more children.
• WWII veterans.
• DB members.
• People with 1 and 2 categories of disability.
• Military wives who died in the line of duty.
• Guardians or parents of minors who have been disabled since childhood.
• Heroes of the USSR.
• Victims during the liquidation of consequences at the Chernobyl nuclear power plant.
• Pensioners (due to disability or old age).
• Citizens working in special services.

Tax is not charged on the following modes of transport:

1. Cars donated for the transportation of disabled people, including cars with an engine capacity of up to 100 "horses".
2. Stolen or wanted cars.
3. Agricultural machinery, including those used for the transportation of goods.

As for the beneficiaries, the reduction or removal of the tax depends on a number of factors - the state where the car was produced, engine power, year of manufacture and price of the vehicle.

Taxation applies to all citizens, including persons in office, performing their duties in state institutions. If a person proves that there are grounds for a benefit, he can be exempted from the tax - partially or completely.

How not to pay transport tax according to the law?

Today, there are a number of tricks that allow you to save on transport tax without violating the law. Here are the following options:

• Re-registration of papers for that family member who is entitled to count on benefits. This is the easiest and most effective method that does not imply risks for the performer. In the future, you can use the car, but only after issuing a power of attorney.
• Failure to pay tax during the period until the car loan debt is repaid.
• Obtaining a deferment in the absence of a corresponding notification (term " grace period- up to 6 months).
• Buying a car with a small engine power with a power of up to 150 "horses". The possibility of savings must be clarified with local authorities.

Of the above methods, the best way to avoid paying transport tax is to re-register the vehicle to a relative with benefits. But it is worth considering that the new owner can take possession of the car legally, and even the judicial authority will not be able to prevent this. This is why many car owners choose to pay their taxes on time to avoid penalties.

What's next for evasion?

If a person is sure of the illegal accrual of tax for a car or an overestimation of this parameter, it is impossible to refuse payment. In this case, you need to come to the tax authority and demand to recalculate the amount of payments. If you choose the evasion option, this can lead to a number of problems:

1. Calculation of penalties, taking into account the current rate or fine.
2. The start of the trial with the subsequent enforcement of the decision of the judicial authority.
3. Other types of liability (administrative and criminal).

As soon as there is a delay, a penalty in the amount of 1/300 of the total amount of the payment is charged. Employees of the Federal Tax Service submit papers to the court after the debt reaches 3000 rubles. In the future, by decision of the bailiff of the judicial authority, the money is withdrawn from the account or withheld from the sale of property.

The vehicle tax was introduced many years ago, and during its existence the law has been revised many times. This also applies to citizens who are entitled to count on benefits in relation to such taxation. That is why, before taking any action, it is important to clarify the tariffs and the possibility of obtaining benefits for your region.

Many car owners ignore the requirements of the law and do not transfer money to the treasury. They believe that funds are being spent for other purposes. But it is still necessary to pay, because otherwise penalties and fines are charged, which further drive a person into a debt hole.

Minimization of taxation is not a violation if carried out legally. To do this, it is necessary to study in detail the normative and legal acts, regulations and codes in force in the country in 2018. Car owners can find several formal loopholes on how not to pay vehicle tax.

The regional tax on movable property is governed by the provisions of Article 28 of the Tax Code of the Russian Federation. The person or organization in whose name the equipment is registered is obliged to transfer the tax to the budget. It does not matter how the vehicle is used and the degree of serviceability. When registering a car with the traffic police, data on the owner is automatically sent to the fiscal authorities, which carry out calculations according to the formula:

Transport tax = Rate x Base x (months of ownership / 12) x Adjustment factor

Each Russian region independently sets tariffs and benefits, therefore, for the same car model in different municipalities the fee will vary. This gives the public the first opportunity to legally reduce or not pay vehicle tax.

The tax base to which the rate applies is engine power measured in horsepower, the exact value for a particular car is indicated in the registration document.

If the car is delivered or deregistered in the middle of the year, then the transport payment will be calculated in proportion to the time of ownership. For example, registration with the traffic police was carried out on March 18, 2018, then for tax purposes the number of full months of ownership is 9.

For cars worth over 3 million rubles. an increase in the amount of the transport fee is provided depending on the price and time of issue. So, for a car manufactured no more than 20 years ago, bought for 16 million rubles, the tax will increase 3 times. In addition, the calculation takes into account the benefits provided by law for various categories. movable property or individuals.

Legal organizations independently determine the amount of transport tax, submit and pay advance contributions.

For individuals, calculations are made by the Federal Tax Service and a notification is sent indicating:

• the amount and procedure for determining the fee for the current period;
• recalculation for the past years (no more than 3);
• details for payment (in the form of a receipt).

If a citizen does not agree with the data of the Federal Tax Service on transport tax, he has the right to send an objection with the justification of his own indicators. Copies of supporting documents are attached to the application form. You can check how correctly the inspection calculated the transport tax using a calculator on specialized Internet resources.

The Federal Tax Service is obliged to comply with the procedure for issuing a payment notice:

• send the document by registered mail or through a personal account on the website of the Federal Tax Service no later than a month before the transfer deadline;
• accurately determine the amount;
• the form of the form must be approved by the order.

Since 2017, in case of violations committed by the Federal Tax Service in the preparation and distribution of notifications, responsibility has been shifted to the owners. Now the assumption that in these cases the transport tax can not be paid is erroneous. It is necessary to inform the inspection that the receipt was not received or contains inaccuracies, and also transfer the fee to the budget. The amount can be found through Internet services by personal TIN.

A reduction in the rate or a complete exemption from the obligation to transfer the fee is provided for in federal law for the following categories of citizens:

1. Veterans of the Second World War, battles in Chechnya and Afghanistan.
2. Persons who have been awarded the title of Hero of Russia, the USSR or Socialist Labor.
3. Awarded with the Order of Glory and Labor Glory.
4. Liquidators at nuclear power plants.
5. Disabled 1 and 2 groups.
6. Parents of many children.
7. Father or mother of a child with a disability.
8. Military personnel.

At the regional level, this list is subject to adjustment towards reduction or expansion, differentiated rates are applied, and other conditions are introduced for the possibility of reducing the transport tax. In each district, the concept of a “large family” varies - there may be 3, 4 or more minors.

The following are not subject to transport tax for individuals:

• passenger cars with design changes that citizens with disabilities can operate;
• vehicles with engines up to 100 hp. s., issued by authorities social protection population;
• equipment engaged in agricultural activities and road repair;
• stolen vehicles, if a certificate has been issued by law enforcement agencies;
• rowing and motor boats up to 5 liters. With.;
• fishing boats;
• cars weighing more than 12 tons, listed in a special register, subject to the payment of separate contributions that cover the amount of transport tax. The norm is valid until 2019;
• any equipment that is not registered with the Russian inspection. This includes cars with foreign numbers and cars removed from the registration in the traffic police;
• vehicles with engines up to 70 hp. With.

Equipment purchased under leasing and by proxy is not taxed. However, if the data for a new driver who actually drives a car is transferred to the traffic police and the Federal Tax Service, then contributions will have to be paid to him.

To start using transport tax benefits, you must write an application to the controlling inspection with supporting documents attached.

The form of the form is established by order of the Federal Tax Service of the Russian Federation, several options are provided for filing:

• by mail;
• come to the tax office;
• through Personal Area on the site;
• at the MFC.

If the documentary justification for reducing or canceling the transport fee is not attached to the application, the regulatory authority makes requests to the appropriate authorities. In the absence of the required information, the exemption does not apply.

As a result of many years of searching for legal ways to avoid paying tax on your car, Russian car owners have developed the following schemes:

If the car owner has reason to doubt the engine power declared by the manufacturer, an independent examination can be carried out and the vehicle passport can be changed. The procedure will cost several thousand rubles - to a licensed specialist for a technical reassessment and to the budget for updating the data in the documentation.

A common, but difficult to implement way, how not to pay a transport tax to the budget for a powerful engine legally, is a car or reinstalling the engine. To do this, you need to obtain permission from the traffic police and find a licensed service station.

A radical means of saving on transport tax is the sale of a car. But even in this case, surprises are possible in the form of receipts received from the Federal Tax Service. This happens if the new owner for some reason did not register the car or there was a failure in the exchange of information between the traffic police and the tax. Therefore, for insurance, the seller needs to fill out an application to the traffic inspectorate with a copy of the contract attached a few weeks after the transaction.

If you systematically violate the legal requirements in the field of transport tax regulation, sanctions will follow:

1. Penalty for payment of the fee for the past year later than December 1 of the current period. In 2018, you need to pay for 2017. The amount of the penalty is 1/300 interest rate Central Bank for each day of delay, including the date of repayment. Calculation formula: P \u003d Tax x% x 1/300 x days.
2. 20% fine for non-payment of transport tax. It is imposed by the inspector of the Federal Tax Service and can be increased by 2 times if deliberate evasion of responsibility is proved.
3. collection tax authorities debt through the courts. The process takes several months. First, the fiscal service will try to reason with the payer in a good way. If there is a three-month transport tax arrears, a request is sent to repay the amount no later than 8 days. If there is no result, then the case goes to higher authorities. The Federal Tax Service has 6 months from the date the debt arose for this procedure. If the inspection did not meet the deadlines, the amount is not subject to recovery.
4. If the court satisfies the claim, further work with the debtor is carried out by bailiffs. To pay off unpaid transport tax amounts, the law provides for the collection of funds from banks, cash, seizure and sale of one's own property.
5. Criminal liability comes for concealing taxes in large and especially large amounts. If over the previous 3 years an unpaid amount exceeding 900,000 rubles has accumulated, then a fine of 100-300 thousand rubles will have to be paid in addition to the main debt. or earnings for 1-2 years, or serve in compulsory employment for up to 12 months, or be deprived of liberty for the same period, or sit under arrest for up to six months. If the debt is more than 4,500,000 rubles, then the punishment is toughened by 1.5-3 times.

A spoon of honey in this barrel of tar is a tax amnesty under the Federal Law No. 436 on writing off all unpaid amounts, fines and penalties that are due to the owner of the equipment as of 01/01/2015.