Is it possible and how not to pay transport tax legally. What happens if you do not pay transport tax?

They will tell you what the car owner is waiting for if he does not pay it on time.

Tax Alert

According to the law, the taxpayer (in our case, the owner of the vehicle) should be notified that the tax has been assessed, no later than November 1st tax period. Car instructors  remind you that you need to pay tax only after receiving the relevant notification.

The calculation of the transport tax, which is paid by individuals, is carried out by tax authorities on the basis of information received from the traffic police. That is, the department of registration of vehicles reports to the tax all the necessary data, after which the tax is charged.

Note that the tax is obliged to notify car owners about the accrual of a certain amount to be paid.

If the driver did not receive such a notice, then they are not entitled to attract it for non-payment of the transport tax. According to Article 122 of the Tax Code of the Russian Federation, in this case there is no obligation to pay transport tax.

Individuals are registered with the tax authorities not only at their place of residence, but also at the location of the vehicles belonging to them. The driver is not obliged to report any changes, in particular about changing the place of residence. This is done by the structures conducting the housing registration of a person. It turns out that if you moved, and transport tax receipts come to your old address, then it is not your fault. Moreover, this position is held by the judicial authorities.

Ways of notification

The tax submits a tax on transport tax in one of the following ways:

• Registered mail by mail. Notification in this case is considered received if it has been six days since the letter was sent.
• The notice is transferred to the physical person, his authorized or legal representative personally in the hands against receipt.
• The notice is sent to the taxpayer in electronic form. The transfer procedure and communication formats are established by the tax authorities of Russia.

In the event of legal disputes arising from non-payment of transport tax or late payment, tax inspectors will have to prove that the fact of sending the notice was. It may be:

• The receipt of the individual that he received the receipt in person.
• Extract from the register of registered letters, an inventory of papers, where there is a stamp of the post office; receipt that the registered letter was accepted by one or another post office.

By the way, the tax can not be charged for more than three tax periods.

What threatens defaulters?

Any illegal actions regarding the tax, including its non-payment or partial non-payment, entail a penalty, which is 20% of the tax amount. If a transport tax  was not paid intentionally, then the monetary penalty will be 40%.

In any case, the tax inspectorate may sue the defaulter.

If the court recognizes the correctness of the tax authorities, but the car owner still does not pay, the case is transferred to the bailiffs. The latter, in turn, can simply come to the careless driver and describe his property.

Another trouble that awaits a law-abiding citizen is the ban on traveling abroad. Recall that today for this court decision is not required. It is enough that the case went to the bailiffs. The amount of "savings" for a legal ban on leaving is at least 10 thousand rubles.

Video on why it is important to pay transport tax on time:

Follow the rules and pay taxes on time!

The article used the image from the site smartnews.ru

December 1, 2016, the deadline for payment of taxes on property, land and transport for 2015 expires. But it often happens that tax notices either do not reach the addressees, or there is incorrect information: the tax comes for a long-sold car, or the inspection charges the amount for the extra months of ownership. What to do and where to run?

The transport tax did not come

If you have not found in the mailbox tax notice, this is no reason for joy - you still have to pay. But how do you know for what to pay, what amount and for what details? There are several options:

1. Contact the tax inspectorate at the place of registration so that they re-issue a notice
2. Independently calculate the transport tax by multiplying the current rate in the region by the number of months of ownership. Do not forget about increasing coefficients for expensive cars - a list of them can be found on the website of the Ministry of Industry and Trade. Then you need to pay a receipt for the details of the local tax inspection or form it on the website of the Federal Tax Service (FTS) - nalog.ru
3. Registering on nalog.ru is generally the best way to resolve all issues with the FTS. But you will have to personally go to your inspection with a passport and TIN to get a login and password to enter personal Areawhich will contain all the information on taxable property

It happens that the car is not listed in the taxpayer database - usually this happens when you change the place of residence of the owner. Recall that in this case you need to re-register vehicle  in traffic police - yes, this can be done in any department, but the procedure is necessary precisely for entering data about the owner’s address into the traffic police database.

I did not have time to pay the tax before December 1. What will happen?

If you did not meet the deadline for payment of taxes, they will automatically go into the category of arrears. To pull with them is not worth it - firstly, there will be a penalty for debts, and for each day of delay, and the FTS can impose a penalty of 20% of the debt (40% if they prove that the actions were committed intentionally). Secondly, they will send you a request for the payment of tax, collection, penalty, fine, interest, with an indication of the deadline. Not paid - the tax authorities can go to court. And after receiving the writ of execution, the Federal Bailiff Service (FSSP) will collect the debt. You can block a bank account before paying debts, write off this money or seize property. However, many people prefer not to pay taxes, penalties and fines at all, risking to wait until the end of the limitation period (3 years).

By the way, you can find out about debts not only from the mailbox (where the payment request will come) or the FTS website. Registered users of the site "State Services" are also provided with information on tax debts, and they can also be paid there. And do not worry if after payment they are not immediately repaid - the FTS can process the payment within 14 days.

The car has long been sold, but the transport tax still comes

This is a fairly common situation - information about cars FTS receives from the traffic police, but it is not always correct. It is useless to go to the tax inspectorate with a car sale agreement - they will not be convinced by this, but the FTS will send a request to the traffic police upon request. If you are registered on the website nalog.ru and have access to your personal account, then you don’t need to go anywhere - you can send an appeal online.

The transport tax in Russia was introduced in 1920, and all Russian vehicle owners are obliged to pay it every year.

Some Russians consider this state duty to be just another collection of money from the population, and therefore they are wondering how not to pay the transport tax legally. No one wants to have various problems with representatives of the authorities, therefore we will not consider illegal ways of evading payment of state duty in this article.

Which of the citizens in Russia is exempt from transport tax

The transport tax (TN) is established by the tax code of the Russian Federation, it also determines the procedure, rates and deadlines for the payment of the duty. Privileges and exemptions of citizens from tax largely depend on the region, but still there are general rules that all areas adhere to. Russian Federation. In many Russian regions, the following are exempted from the payment of TN:

Many categories of citizens complete exemption from the TN is given in the event that the car is equipped with an engine with a capacity of not more than one hundred horse power. If the power of the car engine exceeds the set value, then the tax is taken only from horsepower that goes above the norm. If a disabled person of the 2nd group has at his disposal two vehicles and more, he is exempt from paying tax for only one vehicle. This rule also applies to other categories of citizens.

Owners who have a vehicle:

• is in the hijacking; for this, the owner must submit a relevant certificate from the police to the local tax office;
• it has a power unit less than 70 horsepower. The necessary data is specified in the vehicle document (in the certificate of registration).

There is also no need to pay a TN for a motor boat with an engine capacity of less than 5 liters. with. or fishing vessel, for agricultural transport.

Do pensioners pay transport tax?

Whether retirees pay transport tax or not depends on regional authorities. In some regions, citizens of retirement age are exempted from the payment of TN in full, but only if they have one vehicle. However, citizens often pay a preferential tax, for example, if there is a car and a boat on the pensioner.

The pensioner receives a benefit only if he applied to the local tax authority and submitted all the necessary documents. If he does not do this, the entire amount of the state duty will be charged in full.

For each group of beneficiaries it is necessary to submit their own package of documents, but in any case, you will need:

• personal passport;
• document required for obtaining benefits (veteran certificate, pension certificate, etc.).

The persons liable for military duty represent a certificate from the military registration and enlistment office; for large families, a supporting document from the social security authorities will be required.

Rules for the payment of vehicle tax in 2017

Every year, Russian government makes adjustments and amendments to the laws, as well as changes in the rules for paying transport tax. It should be noted that the TN taxed vehicles:

• cars;
• motorcycles;
• self-propelled cars, buses;
• water transport - boats, boats, sailing vessels;
• air transport - airplanes, helicopters;
• snowmobiles

In 2017, it is necessary to pay TN until the first of December; in previous years, the deadline for payment was 1 October. However, in each region a transport tax may be established for its payment, it is appointed by the local authorities. Funds collected from citizens go to repair and build roads, to develop road infrastructure. Is it really so, many taxpayers doubt it.

What happens if you do not pay transport tax

If the TN is not paid on time or not in full, a non-binding citizen will be charged a penalty of 20% of the tax amount. In the event of willful non-payment, if this is proved, the penalty will be 40%. Also, tax inspectorate employees have the right to file documents with the court, and in case of malicious evasion of payment, bailiffs can describe the property of the defaulter. For debtors, another punishment is provided - if the amount of the debt exceeds 10 thousand rubles, the citizen’s unwilling to pay the taxes may not be released abroad.

Can the transport tax be canceled

The amount of TH depends on the vehicle itself, on engine power. For example, in St. Petersburg a vehicle transport tax averages 6 thousand rubles. The question of the abolition of transport tax in the State Duma has been raised not for the first time, but so far the TN is still in effect.

Basic tax rates are determined by the government, local authorities introduce correction factors that can be downward and upward. If the TN is canceled, the cost of fuel will simply increase - the price of gasoline and diesel fuel will include fuel surcharges. Despite various penalties, taxpayers with payment are not in a hurry - more than half of all citizens pay off debts with a long delay or try not to pay TN at all. V. Putin supports the abolition of the tax, but the authorities are afraid of a reduction in revenues to the regional budget, so they do not dare to abolish the duty.

It should be noted that this service is for informational purposes only, and it is necessary to pay the TN only after receiving the notification, which comes by mail.

The purpose of payment of transport tax by individuals and legal entities is to replenish most of the regional budget of the Russian Federation.

There is a need to pay attention and tell in more detail what the consequences of taxpayers can be if the tax is not paid in time or when it is not paid at all.

What has changed in the legislation in 2017

In addition to administrative liability, criminal liability arises if a written request to pay the tax was sent to the person and after two months the tax was not paid.

In this case, the tax service of the Russian Federation has the right to transfer materials on the taxpayer to internal authorities to study the elements of a crime, namely:

• the taxpayer did not provide tax return  or the document was provided with false information;
• tax obligations were not met;
• cash, which the person had to pay taxes were hidden.

In addition, as additional sanctions, bills can be arrested, as well as a ban on traveling abroad and processing a loan.

As a general rule, payment of transport tax must be made no later than October 1 of the year that follows the calendar period.

In the absence of timely payment tax inspection  have the right to:

• conduct a tax audit;
• charge a penalty;
• to seize all accounts of the taxpayer, as well as his property;
• withdraw cash and seized property;
• recover the amount of transport tax from the salary of the debtor;
• ban to leave the territory of the Russian Federation.

In addition, the tax inspectorate may file a lawsuit against a physical person - a debtor with the requirement to recover the amount due from his property.

Property may include:

• deposit account in a banking institution;
• electronic cash;
• debtor’s cash.

The tax inspectorate may apply to the court no later than six months from the moment when the deadline for paying the tax has expired.

If the deadlines were missed, it can be restored only on the basis of good reasons by a court decision. In this case, a copy of the application is sent to the debtor the next day after going to court.

At the time of the trial on the property of the taxpayer may be seized.

When applying to the court of the Federal Tax Service of Russia, it should be remembered that all expenses incurred by the state service should be reimbursed by the debtor.

The whole process will take not only a lot of time, but also money. So, the state duty in this case is 4% of the value of the claim, i.e. of the amount of transport tax that has not been paid by the person.

Implications for legal entities

The Federal Tax Service of the Russian Federation may file a lawsuit against a legal entity that did not pay the transport tax on time. - not later than February 5 of the year following the reporting year.

The claim must be filed within 6 months from the time when the deadline for paying taxes has expired. Notify the tax authorities of the filing of a claim within 6 days.

Recovery of the amount due from the debtor is carried out at the expense of the money supply. However, the law restricts the recovery of funds from deposits before the deadlines expire.

It is possible to recover tax under compulsion only on the basis of an order of the head of the Federal Tax Service of the Russian Federation in accordance with Article 47 of the Tax Code of the Russian Federation.

In order to file a lawsuit with the tax service, the following circumstances must occur:

• no payment of transport tax;
• The Federal Tax Service of the Russian Federation refuses to recalculate the amount of transport tax;
• the fiscal service decided to hold the debtor accountable;
• the court issued an order to withhold the arrears.

In the absence of advance payments, the following sanctions may be imposed on a legal entity:

• accrual of interest;
• fine.
• withholding debt from the taxpayer’s income;
• the seizure of property;
• if false information is indicated in the declaration, criminal and administrative liability may arise.

The limitation period is three years. In this case, if the Federal Tax Service of the Russian Federation decided to file an application for the recovery of tax arrears for more than three years, the proceedings will be transferred to the courtroom.

It is worth remembering that, unlike individuals, legal entities  must make advance payments and not pay tax in one payment.

Can I not pay a transport tax for the deceased upon accession?

So, the citizen received the inheritance, and with it the debts on tax liabilities. in this case?

As a general rule, the person who accepted the inheritance also assumes all the duties of the testator, including his debts and obligations.

For the debts of the testator, the heir can only answer within the limits of the inherited property.

After the death of the testator, the accrual of transport tax debt must stop, respectively, it is possible to recover the debt only in the last 3 years.

What will happen for non-payment within 3 years

In this case, within three years, a lawsuit can be filed with a court for a tax offense, which consists in non-payment of the transport tax.

The penalty is charged only after receipt tax requirementwhich is sent by the tax service within three months from the moment of discovery of arrears.

It is possible to recover the vehicle tax arrears for three years while the limitation period is in force.

Otherwise, the fiscal authority will no longer have the right to demand payment of tax, unless it establishes good reasons for which it is possible to restore the missed deadline for filing a claim for debt collection.

And as a result, the arrears are unsuccessful. The time limits for collecting the fine are set out in In this case, the fiscal authority has a period of 6 months, after the expiration of the time limit for paying the fine.

Fines and penalties

The accrual of penalties is carried out in case of non-payment of taxes or in case of late payment of transport tax ().

As for fines, their amount is 20% of the amount of the vehicle tax debt. The penalty is charged on the amount of debt for each day of delay in payment. The penalty is calculated by the formula:

Unpaid tax amount X number of overdue days X refinancing rate X percentage of interest.

So, if the person had to pay 2000 rubles for the transport tax, but delayed payment for 3 months, then the amount payable, taking into account the penalty, will be:

2000 x 3 months (90 days) x 1/300 x 8.25 = 4455 rub

As you can see, for 3 months delay will have to pay 4455 rubles. However, in addition to penalties, tax authorities may also impose a fine in the amount of 20% of the outstanding amount of the vehicle tax debt (). This means that another 400 rubles will have to be added to the amount of the debt.

And as a result, the total amount of transport tax arrears will be:

2000 + 4455 + 400 = 6875 rubles

However, the amount of the fine may be different if the citizen deliberately did not pay the tax or did not submit true information in the declaration. In this case, the penalty will be 40% of the amount owed.

When a person is brought to responsibility, having seized the property, the tax authorities must issue a protocol and send it to the FSSP.

This document is valid for 2 months from the time it is sent to the bailiff. In other words, on the issue of debt, enforcement proceedings are opened to pay off the debt.

So, if the person has not paid the transport tax on time, the tax authorities resort to imposing fines and fines. However, for debt collection, the law provides only three years to reclaim tax authorities  to court.

As was shown with an example, when paying a penalty and fine, the total debt will increase almost threefold, therefore we advise you to pay the transport tax on time in due time.

Video: What happens if you don’t pay transport tax on time

Types of vehiclesfrom which you need to pay transport tax are listed in paragraph 1 of Art. 358 Tax Code  Russian Federation. These include self-propelled ground (cars, motorcycles, scooters, buses, etc.), air (airplanes, helicopters, etc.) and water (ships, yachts, boats, motor boats, hydrocycles, etc.) vehicles registered in the manner prescribed by law.

Some types of transport tax exempt, these in particular include:
  - rowing boats, as well as motor boats with an engine capacity of up to 5 liters. with.;
- cars  for invalids;
  - fishing sea and river vessels;
  - tractors, self-propelled combines of all brands, special vehicles (milk, cattle, etc.) used by agricultural producers for the production of agricultural products;
  - vehicles belonging to the right of economic management or operational management of the federal bodies of executive power, where the military and (or) equivalent service are legally provided for. A complete list of non-taxable types of vehicles is given in Section 2, Art. 358 of the Tax Code of the Russian Federation.

Note that you do not need to with trailers and semi-trailers, because the vehicles that are taxed are listed in paragraph 1 of Art. 358 of the Tax Code of the Russian Federation. Non-propelled land vehicles, which include, in particular, trailers and semi-trailers, are not indicated in this paragraph. The tax department also adheres to the same point of view (paragraph 12 of the Methodological Recommendations approved by the Order of the Ministry of Taxation of Russia of April 9, 2003 No. BG-3-21 / 177).
  In this case, you need to pay transport tax on forklifts, drilling rigs, self-propelled machines and other special equipment. Since transport tax is levied on all vehicles registered in the prescribed manner (paragraph 1 of article 358 of the Tax Code of the Russian Federation). Therefore, if the vehicle (including special equipment, mounted on the base trucks, as well as self-propelled vehicles, tracked and pneumatic equipment, are registered with the State Traffic Safety Inspectorate or Rostekhnadzor, then the tax must be paid (clause 2 of the RF Government Resolution No. 938 of August 12, 1994, Letter of the Russian Ministry of Finance of June 22, 2010 N 03-05-05-04 / 13).
  In addition, paragraph 2 of Art. 358 of the Tax Code of the Russian Federation established a closed list of transport, which is not subject to taxation on transport tax. Therefore, transport that is not included in this list should be included in the tax base for transport tax. This opinion is shared by the Ministry of Finance of Russia (Letters of August 17, 2007 N 03-05-06-04 / 35 and February 27, 2004 N 04-05-11 / 21). This position is supported by arbitration practice (Definition of the Supreme Arbitration Court of the Russian Federation of April 28, 2007 N 2965/07, Resolution of the Federal Arbitration Court of the North-West District of June 14, 2007 N A05-10855 / 2006-18).
  We further emphasize that vehicles of the federal executive bodies are exempt from taxation if military service is provided for in the structures of this authority. Such structures, in particular, include: the Armed Forces of the Russian Federation, border troops, internal troops of the Ministry of Internal Affairs of Russia, units of the Federal Security Service of Russia, etc. The full list of bodies in which military service is provided is defined in Art. 2 Federal law  dated March 28, 1998 N 53-ФЗ.

If military service is not provided for in the structures of the executive power, a transport tax must be paid from the vehicles belonging to them. This is stated in the Letter of the Ministry of Finance of Russia of October 31, 2007 N 03-05-06-01 / 126.
In general, organizations, entrepreneurs, and citizens with registered vehicles must pay transport tax (Article 357 of the Tax Code of the Russian Federation). As a general rule, a vehicle is registered on its owner (p. 20 of the Rules approved by the Order of the Ministry of Internal Affairs of Russia of November 24, 2008 N 1001 (hereinafter referred to as the Rules)).

Organizations that are organizers of the XXII Olympic and XI Paralympic Games of 2014 are not recognized as vehicle tax payers for vehicles that simultaneously meet two criteria:
  - belong to the organizations on the property right;
  - they are used in connection with the organization and conduct of the Olympic and Paralympic Games in the city of Sochi and the development of the city of Sochi as a mountain-climatic resort. This procedure is provided for par. 3 tbsp. 357 Tax Code.
  In turn, in budgetary organizations, the transport tax on motor vehicles that make up treasury property must be paid by an organization for which:
  - entrusted with the management and disposal of treasury property;
  - registered vehicle. This is stated in the Letter of the Ministry of Finance of Russia dated September 23, 2009 N 03-05-05-04 / 12.

Some categories of citizens and organizations may be exempt from transport tax. Since the transport tax is regional, the list of preferential categories of taxpayers should be established by the laws of the constituent entities of the Russian Federation (Article 356 of the Tax Code of the Russian Federation).
  It should be noted that the transport tax can be applied by an agro-industrial organization, which has special agricultural vehicles, even if the organization’s performance indicators do not meet the criteria of agricultural producers, established in paragraph 2 of Art. 346.2 of the Tax Code of the Russian Federation. After all, tractors, self-propelled combines, special cars (milk trucks, cattle trucks, special machines for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance) are not subject to transport tax when simultaneous fulfillment of two conditions:
  - if they are used in agricultural work for the production of agricultural products;
  - if they are registered with agricultural producers. Such an order is provided for paragraphs. 5 p. 2 Art. 358 of the Tax Code of the Russian Federation.
  In the application of this rule should be guided by the definition of agricultural producers, which is given in paragraph 1 of Art. 3 of the Federal Law of December 29, 2006 N 264-ФЗ. In particular, exclude from tax base  transport tax on tractors, combines and special cars can organizations and entrepreneurs:
  - which produce agricultural products, its primary following (industrial) processing;
  - where the share of the proceeds from the sale of this product is at least 70% of the total income for calendar year. This indicator is determined by the end of the year for which the transport tax is paid.
  Similar explanations are contained in the Letters of the Ministry of Finance of Russia of May 19, 2009 N 03-05-05-04 / 05, of December 24, 2007 N 03-05-05-04 / 08.
  The definition of agricultural producers, which is contained in paragraph 2 of Art. 346.2 of the Tax Code, contains more stringent criteria. However, non-compliance with these criteria does not affect the application of transport tax benefits. They should be taken into account only when applying the common agricultural tax (clause 5 of Article 346.2 of the Tax Code of the Russian Federation) and when calculating the income tax, as well as contributions for compulsory pension (social, medical) insurance (Article 2.1 of the Federal Law of August 6, 2001 N 110-ФЗ and part 2 of article 57 of the Federal Law of July 24, 2009 N 212-ФЗ).

We emphasize that you need to pay transport tax on the vehicle, which is subject to property taxation. After all, the simultaneous payment of vehicle tax and property tax is not double taxation  (paragraph 2.3 of the Definition of the Constitutional Court of the Russian Federation of December 14, 2004 N 451-O). Therefore, if a vehicle is subject to vehicle tax (art. 358 of the Tax Code of the Russian Federation) and privileges are not applied to it, both taxes must be paid from this object.

In practice, the question arises: who should pay transport tax on a vehicle located in leasing- is the lessor or the lessee? In general, the transport tax must be paid by the party to the leasing agreement for which the vehicle is registered (art. 357 of the Tax Code of the Russian Federation). You can register a vehicle transferred under a lease agreement both to the lessor and to the lessee. The parties agree on this issue when concluding a leasing agreement. This procedure follows from paragraph 2 of Art. 20 of the Federal Law of October 29, 1998 N 164-ФЗ and paragraph 48 of the Rules. In this case, one of two options is possible.
1. The vehicle is registered to the lessor (clause 48.1 of the Regulations). In this case, the obligation to pay transport tax is imposed on it both on the term of the lease agreement and on its termination (unless the contract provides for the redemption of leased property).
  2. The vehicle is registered to the lessee. For this option, there are two ways to register a car with the traffic police:
  - when buying a vehicle, it is first registered in the name of the lessor, and then temporarily (for the term of the contract) is transferred and registered for the lessee;
  - when buying a vehicle, it is immediately registered with the lessee (temporarily - for the duration of the contract) without prior registration with the lessor. This follows from paragraph 48.2 of the Rules.
  Under this option, the obligation to pay transport tax for the term of the lease agreement is imposed on the lessee in only one case - if the vehicle is initially registered on it (without initial registration on the lessor). Otherwise, the lessor transfers the tax both during the term of the contract and at its termination (if the lease agreement does not provide for the redemption of the leased property). Similar explanations are contained in the Letter of the Ministry of Finance of Russia dated March 24, 2009 N 03-05-05-04 / 01.
  After the expiration of the lease agreement, the vehicle registered to the lessee is removed from the temporary registration (paragraph 48.7 of the Rules). In this case, if the lessee was a payer of transport tax during the term of the contract (that is, the vehicle was originally registered to him), the obligation to pay the tax will go to the lessor after re-registering the car in the traffic police.
  In the case when the lease agreement provides for the redemption of the leased property at the end of the contract, the following features are taken into account when paying the transport tax. If the vehicle was originally registered only to the lessee (that is, he was a payer of transport tax), then after the expiration of the leasing agreement, the obligation to pay the tax will remain with him. In this case, the lessee is obliged to remove the vehicle from temporary registration and register it on itself on a permanent basis.
If during the period of the lease agreement the lessor was the vehicle tax payer, then the lessee will have to pay the tax after re-registering the vehicle in the traffic police. This follows from the provisions of Art. 357 of the Tax Code, Clause 48.4 and 48.7 of the Rules.

It is also possible the question: who should pay transport tax on a vehicle that was sold, but not deregistered in the traffic police? In general, transport taxpayers are organizations and citizens on which the vehicle is registered (Article 357 of the Tax Code of the Russian Federation). If the vehicle remains registered to the previous owner, then the seller is the taxpayer, not the buyer.
  Next, we analyze the following situation: Do you need to pay transport tax on a car that is not registered with the traffic police or Rostekhnadzor? An unequivocal answer to this question does not contain legislation. The official position on this issue was not expressed by the controlling agencies. In this case, the objects of taxation on transport tax are vehicles registered in the traffic police or Rostekhnadzor (paragraph 2 of the Resolution of the Government of the Russian Federation of August 12, 1994 N 938). Therefore, the organization does not have to pay tax on vehicles that are not registered. This follows from the provisions of Art. 358 of the Tax Code of the Russian Federation. Since the vehicles belonging to the organization are reflected on the balance sheet, tax audit  disagreements over the taxation of this property are not excluded. Inspection may require payment of vehicle tax on unregistered vehicles. The result of such disputes is often litigation.
The position of most arbitration courts on this issue differs from the position of the tax service. Judges believe that vehicles that are not registered in the traffic police or Rostekhnadzor do not need to pay transport tax (Resolutions of the Federal Antimonopoly Service of the Central District of April 3, 2006 N A68-AP-279 / 12-05, FAS of the Volga-Vyatsky District of January 30, 2006 No. A43-16227 / 2005-35-548, FAS of the North-West District of March 6, 2006, No. A05-13823 / 2005-31). However, there are court decisions whose conclusions coincide with the position of the tax service. They are based on the fact that the registration of a vehicle depends on the will of its owner or owner. Therefore, the absence of such registration cannot serve as a basis for exemption from tax payment (Resolutions of the FAS of the Moscow District of May 7, 2008 N KA-A40 / 3514-08 and May 31, 2006 N N-KA41 / 4543-06, FAS Zapadno -Siberian District of August 28, 2007 N F04-5734 / 2007 (37452-А03-15)).

Emphasize that unregistered vehicle cannot be operated(clause 3 of article 15 of the Federal Law of 10 December 1995 N 196-ФЗ). For violation of the Rules of registration of vehicles provides administrative liability. Thus, an organization may be fined in the amount of 1,000 to 3,000 rubles, officials of the organization (for example, a manager) in the amount of 100 to 300 rubles. (Art. 19.22 of the Administrative Code of the Russian Federation). The penalty may be imposed by the internal affairs agencies or the Rostekhnadzor (Articles 23.3 and 23.35 of the Administrative Code of the Russian Federation).

Also note that you need to pay transport tax on cars that are preserved. After all, the objects of taxation on transport tax are all registered vehicles. Only those vehicles that are specified in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation. Cars that are on conservation, are not included.

You do not need to pay transport tax for cars with transit numbers, since the obligation to pay transport tax arises only from the moment of registration of the car in the traffic police (art. 357 NK the Russian Federation). Registering a car with the traffic police and issuing Transit marks are different registration actions (paragraph 34 of the Administrative Regulations approved by Order of the Ministry of the Interior of Russia of November 24, 2008 N 1001).
The "Transit" sign is issued when a car is sold, when a car is transported from one registration place to another, in connection with the car being exported outside Russia and in other cases provided for by the Rules. The issuance of signs "Transit" when registering a car in the traffic police units legislation is not provided. In addition, the certificate of registration of the vehicle when issuing signs "Transit" is not issued (paragraph 33.2 of the Rules).
  Thus, the issuance of the sign "Transit" does not mean that the car is registered. Consequently, the obligation to pay transport tax does not arise from its owner. A similar point of view is reflected in the Letter of the Ministry of Finance of Russia of July 3, 2008 N 03-05-06-04 / 39.

Further, we note that you do not need to pay transport tax on the car, which listed as hijacked. As if the fact of theft (theft) of a vehicle is documented, it is not subject to transport tax (clause 7 of paragraph 2 of article 358 of the Tax Code of the Russian Federation). This fact can be confirmed by references of the internal affairs bodies that investigate such crimes (clause 17.4 of the Methodological Recommendations approved by Order No. 9 of the Ministry of Taxes and Refugees of the Russian Federation of April 9, 2003, para. 2, paragraph 5 of the Rules).
  The basis for stopping the payment of transport tax is the original certificate of theft. However, if the taxpayer can only provide a copy of a certificate issued by the relevant ATS unit, he will not be deprived of the right to exemption from paying transport tax. In this case, the tax inspectorate will apply for confirmation of the fact of theft to the ATS unit indicated in the photocopy. This procedure is given in the Letter of the Federal Tax Service of Russia dated April 7, 2010 N 3-3-07 / 475.
  If the taxpayer does not have an ATS certificate on the theft of the vehicle, but there are any other documents confirming the fact of the theft, he will have to defend the right to exemption from the transport tax in court (Letter of the Federal Tax Service of April 7, 2010 N 3-3- 07/475).
  During the search period (from the moment of confirming the fact of theft and until the car is returned to the owner or the criminal case is stopped (suspended)), the hijacked vehicle is not subject to transport tax. At the same time, the months in which the car was hijacked and returned to the owner, are included in the period the vehicle has been with the owner (Letter of the Federal Tax Service of Russia dated April 7, 2010 N 3-3-07 / 475).
After the termination or suspension of the criminal case of the hijacking, the taxpayer has the right to remove the hijacked car from the register in the traffic police. To do this, it is necessary to submit to the traffic police a statement and a letter from the preliminary investigation authorities on the suspension (termination) of the criminal case (paragraph 2, paragraph 5 of the Rules).
  If the investigation into the hijacking is not suspended (not terminated), and the car has not been found, the criminal case will be terminated two years after the hijacking (clause 3 part 1 of article 24 of the Code of Criminal Procedure of the Russian Federation). In this case, it will be possible to remove the car from registration only after this period expires. Before removing a car from registration, the taxpayer must annually confirm the fact of his theft for the purpose of exemption from taxation. This procedure is given in the Letter of the Federal Tax Service of Russia dated April 7, 2010 N 3-3-07 / 475.

Also note that you need to pay transport tax on the car on which seized. After all, transport taxpayers are organizations and citizens on which vehicles are registered (art. 357 of the Tax Code of the Russian Federation). Tax accrual ceases from the month following the date in which the vehicle was deregistered (paragraph 3 of article 362 of the Tax Code of the Russian Federation). Other grounds for termination of payment of the transport tax (except for the theft of the vehicle or the emergence of the right to tax rebatea) legislation does not provide. Thus, while the vehicle is registered with the organization, it must pay transport tax for it. Regardless of whether the property is under arrest or not. This conclusion is confirmed by the Letter of the Federal Tax Service of Russia of April 6, 2010 N 3-3-06 / 468.
  You need to pay transport tax on a car purchased for use as spare parts if the car is registered with the traffic police, since all registered vehicles are subject to transport taxation. Only those vehicles that are specified in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation. The actual nature of the use of the car (disassembly for parts) does not exempt it from taxation. A similar point of view is reflected in the Letter of the Ministry of Finance of Russia of May 6, 2006 N 03-06-04-04 / 15. The obligation to pay transport tax will cease after the vehicle is removed from the register. The reason for removing a disassembled car from the register is to write it off from the balance sheet (disposal). This is stated in paragraph 5 of the Rules approved by the Order of the Ministry of Internal Affairs of Russia of November 24, 2008 N 1001.
To avoid paying transport tax on cars that are purchased for use as spare parts, they should not be registered with the traffic police. As organizations and citizens are obliged to register in the traffic police only those vehicles that are intended for movement on public roads. This is stated in paragraph 1 of the Rules. If the car was originally purchased for use as spare parts, then it is not necessary to register it. In this case, the organization will not be able to operate it as a vehicle, therefore, this car will not be subject to vehicle taxation.

You also need a commercial organization to pay transport tax cars purchased for use in test drive mode  (for carrying out indicative departures). Since the objects of taxation on transport tax are all registered vehicles (art. 358 of the Tax Code of the Russian Federation). Those vehicles that are exempt from taxation are listed in the list provided in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation. Cars that are used in the "test drive" mode are not included in this list.

You need to pay transport tax on cars that are in long repair(within a few months), for example after an accident. After all, the objects of taxation on transport tax are all registered vehicles (Article 358 of the Tax Code of the Russian Federation). Those vehicles that are exempt from taxation are listed in the list provided in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation. Cars that are under repair, they are not included. Transport tax for the repaired cars can not be paid only if they are removed from the register (Letter of the Ministry of Finance of Russia dated July 3, 2008 N 03-05-06-04 / 39). Such an approach is also confirmed by arbitration practice (Definition of the Supreme Arbitration Court of the Russian Federation of November 14, 2007 N 14553/07, Decrees of the Federal Arbitration Court of the North-West District of September 3, 2007 No. А56-50465 / 2006, FAS of the Urals District of October 18, 2007 No. Ф09-8501 / 07-С3).

We also note that a commercial organization must pay transport tax, even if it has registered a car registered for it. as a contribution under a simple partnership agreement. After all, the payers of the transport tax are organizations and citizens on which the vehicle is registered (art. 357 of the Tax Code of the Russian Federation). Therefore, until the vehicle registered with the organization is deregistered in the traffic police or Rostechnadzor, it is obliged to pay tax. And the fact that the car is transferred as a contribution under a simple partnership agreement and is the common shared property of the partners does not matter (clause 1 of Article 1043 of the Civil Code of the Russian Federation and Article 357 of the Tax Code of the Russian Federation).