Why the transport tax does not come year. What will happen if you do not pay tax on cars?

Tax that must be paid by all vehicle owners. This tax is paid per year. The deadline for the payment of transport tax is December 1 of the following year. Those. transport tax   for 2016 must be paid before December 1, 2017.

An important feature of the transport tax is that uniform tariffs for calculation do not exist. Those. The amount of the fee depends on the region in which the vehicle owner is registered.

Also, the amount of tax depends on the engine power of the vehicle. The higher the power, the more tax. To calculate the transport tax for your car, find the regulatory legal document of your region governing the value of tax rates. After that, multiply the coefficient by the engine power.

If you owned a car for not a full year, the transport tax is calculated in accordance with the number of months of ownership. For example, if you bought a car on November 10, 2016, then in 2017 you will have to pay tax for 2 months (November and December).

I note that in practice it is not necessary to count the vehicle tax yourself. The tax inspectorate will do it for you and will send a payment receipt by mail. Usually receipts come to car owners at the end of summer or early autumn.

If December 1 is already close, and you still have not received a letter with a receipt, find out the amount of transport tax yourself and pay it. Otherwise, penalties (fine) for each day of delay will be charged.

Payment of vehicle tax

You can pay transport tax at any branch of the Savings Bank. No commission is charged. However, if you do not want to stand in line, you can pay transport tax via the Internet. You can do this, for example, using Qiwi wallet or a Sberbank credit card.

Increased vehicle tax for expensive cars

In 2017, expensive cars (more expensive than 3 million rubles) are subject to increased transport tax. The list of such cars is approved annually. Transport tax for luxury cars can be 3 times more than usual.

The term of tax payments for transport, as well as taxes on real estate or land, for 2015 ended December 1, 2016. Law-abiding taxpayers paid in advance all debts to the state and calmly plan the future budget for new Year. However, it also happens when tax notices contain incorrect information or do not find the addressee at all. Then there are problems in the relationship between motorists and representatives of regulatory bodies.

If a tax notice for a car does not come to you by mail, it means that a malfunctioning bureaucratic system of tax service failed, but this should not be a reason for tax evasion, since they will be forced to pay them anyway. Therefore, in this case, you will have to take the initiative yourself, find out the bank details tax inspection, calculate the amount of the fee and make payment.

But how to do that? There are several ways to do this:

1. To apply in person, by phone or e-mail to the district tax office at the place of registration with a request to re-issue a tax notice.
2. The most calculate the amount of vehicle tax, which should be the regional tax rate multiplied by the number of months of owning a car in the reporting year. Next, you need to multiply the amount received by a multiplying factor, if the machine is on the list (the list of expensive models subject to increased tax is published on the official website of the Ministry of Industry). After that, pay the amount received in any branch of Sberbank. Details of the local branch of the tax inspectorate can be found on the website nalog.ru of the Federal Tax Service, by selecting your region and specifying the address of permanent residence.
3. The best way to quickly and quickly resolve all problems with the tax authorities is to register and open a personal account on the website nalog.ru, for which you will have to personally come with a passport to your tax office to receive personal details (login and password). Personal account will allow you to have complete and constantly updated information about all personal property taxable.
4. A convenient way to get information about tax arrears is to register on the website gosuslugi.ru, where you can pay debts online. It should be borne in mind that the processing of payments in the FTS is made within 2 weeks, so the debt can be written off immediately.

One of the reasons for the non-arrival of a notice may be the absence of a car in the database of movable property of the taxpayer, which often happens when the address of his place of stay changes, when the owner forgets to re-register the car at a new address. According to the new requirements, registration of a car can be done in any department of the traffic police regardless of where you live, and it seems that it allows you not to re-register it when changing the address, but this is necessary so that the new address of the owner of the car is entered into the traffic police database. Not only tax notices will be sent to this address, but also “letters of happiness” from automatic registrars in case of violation of traffic rules.

Video: Transport tax - urgently CHECK!

What will happen if you do not pay tax on cars?

If you did not have time to pay the vehicle tax on the car for the previous year before December 1, then it goes into the category. This automatically entails the following troubles for the taxpayer:

• For every day of delay a penalty is charged, and the further you pull with maturity, the more you have to pay.
• The tax inspectorate has the right to charge a penalty for late payment of tax in the amount of 20% of the debt or 40% if it is established that the taxpayer intentionally avoided paying the tax.
• The FTS sends a claim to the debtor on the payment of a tax, fine or penalty with the establishment of a deadline and a warning about going to court in case of non-payment.
• If you ignore this warning, the tax inspectorate may file a lawsuit in court, at the decision of which the bailiffs will take measures to enforce the collection of the debt. The most common actions taken by the FSSP to collect debts include blocking a bank account of a debtor, writing off available funds in a bank account in favor of the Federal Tax Service to repay a debt, and imposing arrest on existing property of a debtor.

The statute of limitations for a debt collection claim is 3 years and, unfortunately, there are quite a few car owners who prefer not to pay them in the hope that they will be able to hold out on this term and avoid punishment.

What to do if a tax notice comes on a sold car?

It often happens that the car is sold for a long time, and the tax notice comes to it anyway. This usually occurs due to the fact that the information transmitted from the traffic police to the FTS, about car owners is outdated. To obtain new information, the FTS can send a request to the traffic police at the request of the taxpayer. To do this, he must appear in the tax office and write a statement. Owners of a personal account on the website nalog.ru can do it without leaving home, sending a request via the Internet.

If it turns out that the traffic police does not have fresh information about changing the owner of the car, then the former owner will have to take a passport, an agreement to sell the car and follow to the traffic police department, where the car was previously registered, to clarify the situation and remove it from the account the former owner. The same applies to the situation when the tax notice comes to a recycled, irretrievably lost or stolen vehicle. In all these cases, you need to get help in the traffic police about removing the car from the register to the former owner.

It also happens that the buyer who bought the car from you, deliberately does not re-register the car with his last name, so as not to pay taxes and. Therefore, after 10 days after the sale of a car, it is necessary to check the change of its owner on the traffic police website, by specifying the VIN-code of the car. If the owner of the car has not changed, then the seller has the legal right to apply to the traffic police with a statement on the termination of the registration of the sold car.

Video: What to do if a vehicle tax has come for a car that you have not had for a long time?

What should I do if I received a tax notice with incorrect information?

Such situations, when the tax notice contains incorrect information, are very common, for example, the engine power is not the same or the period of ownership is incorrect. In these cases, as well as in the previous ones, you should contact the local office of the Federal Tax Service with a request to clarify the data in the traffic police. There is one nuance with the calculation of the term of ownership. If the car is registered to the new owner after the 15th day of the current month, then the tax for that month is charged on the old owner, but if registration is made before the 15th day, then the tax for this month is charged on the new owner.

Until December 1, each owner of the car must pay off with the state for the previous year. The tax inspectorate a few months before the hour “X” sends a corresponding notice with the amount specified in it for payment. And what to do if “winter is already rolling into my eyes,” and there is still no cherished tax paper?

The first and most reasonable explanation: you did not receive a notice of payment of vehicle tax because you ... do not have a car. Another is based on the fact that you still have a car, but you are not its owner. But if, after all, it is you who are the owner of the car, and the piece of paper has not come from the tax, then you can safely forget about the transport tax. Stop! This is certainly not the case.

The situation is not frequent, but possible. The notorious human factor, I'm sorry, no one has yet canceled. He can play at any time. Someone in the inspection misled something, the Russian Post lost a registered letter, the postman, instead of handing it to you personally, threw it into the box - but not at that ...

The law says: non-receipt of a tax notification is not an excuse for the state to pay for it (ideally, timely). But if the letter from the tax with the receipt of payment of the transport tax still did not reach the addressee, he should take the initiative by contacting the inspection himself.

Before the deadline (better - in advance, and not on the last day) you should check the fact of tax accrual in electronic office   on the website of the tax service. However, in order to have a personal page, you still have to come to the tax office once. But then it will free you from a heap of various problems and save time in the future.

So, you go to your personal account and, oh, happiness, there are no notifications that you have to pay the transport tax. Lucky? Not. By law, a citizen must himself before December 31 report on cars owned by him. In this case, the tax can not go. Only to the post office to send copies of documents on registration of the vehicle by registered mail.

If this is not done, the car owner faces a penalty of 20% of the tax amount. This provision takes effect on January 1, 2017.

If you ... forgot to pay the transport tax on time, wait for the next year for an increased amount. You will have to pay penalties for each day of delay - 1/300 of the Central Bank refinancing rate.

After selling a car, the duty to pay transport tax is removed from you. The information that you are no longer a “car owner” comes to the inspection from the traffic police, so if the new owner has not registered the car for 10 days, you can insure and write a statement about the termination of registration. Otherwise, as long as the car is formally listed for you, the transport tax will continue to “drip” into your account.

You do not have to pay a transport tax for cars that have been stolen. However, in this case, the traffic police will not independently notify the tax. It will have to be done by the victim himself - to go personally to the inspection with a certificate from the police about the hijacking of the vehicle. Moreover, with the original - the state does not believe the copies in the person of its officials.

It happens that notifications are lost on the way to the addressee. However, the lack of a receipt cannot be a valid reason for postponing or ignoring mandatory payments altogether. Consider in this article the problem of what to do if you have not received a notification about the vehicle transport tax in 2017, and how you can pay for it without a receipt.

For which year does the vehicle vehicle tax come in 2017

Fee for any vehicle , including for the car, calculated in accordance with article 360 Tax Code   (NC) RF   for the calendar year. This is the duration of the tax period for individuals. Tax is paid in the year following the reporting tax period. Consequently, in 2017, car owners will pay a transport fee for 2016. It is worth noting that for an incomplete month of owning a car, the tax is calculated at the rate of the whole month.

Transportation fee is regional tax therefore, until 2017, the subjects of the Russian Federation set the deadlines for its payment independently. This year for all regions of Russia is fixed single term - until December 1. Notification from the tax must be received no later than 30 calendar days before the deadline for depositing money into the budget. When a vehicle tax comes in 2017, it depends on the efficiency of the tax authorities, while deadline is November 1 of the current year.

What to do if you lost your receipt for transport tax

According to article 57, paragraph 4 of the Tax Code (NC) of the Russian Federation   a citizen is obliged to pay a transport fee only after receiving a notification of this. The law states:

... in cases when the tax base is calculated by the tax authority, the obligation to pay tax arises not earlier than the date of receipt of the tax notice.

Therefore, only having a notice from the tax authority, car owner must pay invoice.

But how to pay the vehicle tax on the car, if you lost the receipt or for some reason did not receive it? After all amendments to the RF Tax Code approved Federal Law   (FZ) for the number 52-FZ of 04/02/2014they say that citizen in the absence of a notice should:

... report on their availability real estate   and (or) vehicles ... in tax authority   at the place of residence or at the location of real estate and / or vehicles in the event of non-receipt tax notices   ... for the period of ownership.

Consequently, to pay the transport tax, if you do not receive a receipt, you still have to.

Consider where to go if the car tax did not come in 2017. The algorithm of actions of the car owner in the absence of a notice is quite simple. If the notification from the tax has not been received before 01.11.2017then follows personally visit the territorial division of the Federal Tax Service (FTS) of the Russian Federation. That is what the FTS recommends on its official website. The visit can be scheduled using the service of this Internet portal:

• go to;
• click on the "Individuals" section;
• in the column "Electronic Services" select the subsection "Online appointment for admission to the tax authority."

Another option is to visit the FTS institution at the time of receiving individuals.

How to print a receipt for motor collection yourself

The lost notice can be printed independently, without a visit to the tax authorities. There are 2 ways:

• by means of personal account of the taxpayer on the Internet portal FTS;
• using a special portal option FTS "Find out your debt".

Consider each of the methods in more detail.

To enter the personal account of the official website of the Federal Tax Service, you need to register using a login and password provided during a personal visit to any tax service department. Another way to authorize is to register on the website of State Services in order to obtain a password, which is the only one for user identification both in the State Services and on the Internet resource of the Federal Tax Service. It is worth noting that this procedure is not simultaneous, you will have to visit the multifunctional center (MFC) to confirm your account.

After registration by any of the proposed methods, you need to do the following:

1. go on the website ;
2. enter the section "Individuals";
3. click on the icon "Login to your account";
4. enter username and password, if there is a registration on the FTS website, or click on the option "State services, login with an account from the portal of public services". Then, in a new window, enter your password from your personal account on the website of public services;
5. on the page that opens, select a section "Taxpayer Documents", all notifications generated by the FTS on the property objects of a citizen will appear on the screen;
6. select the motor tax notice and print it. If there is no such notification in the section, then here you can create and send a request to the local branch of the Federal Tax Service.

There is another option to print the missing receipt. First you need to perform from 1 to 4 points from the previous algorithm, then:

You can find a lost notice using the “Find Your Debt” service on the official tax service portal ().

You need to click on this page on the proposed link and go to the website of public services. Then you will be prompted to fill in the required fields of the request. On the screen will be available information on those fees that are charged but not yet paid. Using the prompts of the service, you can print the missing receipt.

How to pay transport tax if there is no receipt

• print out a receipt for payment by one of the methods described in the previous section, or personally visit the FTS inspection;
• pay receipt:
  • by visiting the branch of any bank engaged in work with individuals, and pay through the operator,
  • through a personal account in "Sberbank Online" ();
  • through sberbank payment terminal.

The last payment method will be discussed in more detail. You can make a payment in cash or using a bank card:

• payment by credit card:
  • insert the card into the receiver labeled Card;
  • enter pin code;
  • choose “Payments” from the menu on the screen;
  • select the type of payment, providing for the introduction of information from the bar code;
  • bring the barcode on the receipt to the reader scanner on the terminal,
  • check the information displayed on the screen;
  • if everything is correct, click "Accept", then "Pay";
  • take a check;
  • pick up the card from the card reader.
• payment in cash:
  • choose the option "Payment in cash";
  • then execute the already described algorithm of payment from a bank card;
  • after selecting the option "Pay", you will be prompted to deposit cash;
  • attach banknotes as the terminal suggests (the procedure depends on the model of the device);
  • pick up the check.

Information from the notice can be entered not only with the help of a bar code, but also using the receipt number. With this in personal account   no need to print the document, you can only write out his number.

Online payment of the transport fee without receipt

In addition to the payment options already described through a bank cashier or a bank terminal, there is another convenient way to transfer a payment. At the same time, you do not even need to print the receipt on paper. Let us analyze how to pay a vehicle tax on a car, if a receipt is not received, in a cashless way online.

This requires the following initial conditions:

• existing registration on the Federal Tax Service website or on the portal of public services. How to register is described at the beginning of our article;
• availability of funds on the bank card of the bank that has entered into an agreement with the Federal Tax Service for payment services. The list of partner banks can be seen during the payment procedure. The list is changing, but Sberbank of the Russian Federation is a permanent partner of the Federal Tax Service of the Russian Federation.

Consider 2 options for payment of vehicle tax online method: prepaid and on the actual accrual.

Execution of the payment procedure without a receipt for prepayment, i.e. before the formation of a receipt by the tax authority:

The second option is to pay the transport charge on already accrued tax without a receipt online. This can be done by following these instructions:

• go on the website ;
• select option Pay Taxes;
• click on the icon "Personal account of the taxpayer";
• enter the password through authorization through the portal of public services, or login and password when authorizing through the FTS. If on that day your personal account has already been logged in, the system will go to your personal account without asking for passwords;
• choose among the options offered "Accrued";
• in the presence of tax charges, they will appear on this page;
• choose the option of payment and then follow the instructions of the service.

When making a payment, it is worth knowing that this can be done not only from your own bank card, but also from another person’s card. This is stated in Article 45 of the Tax Code of the Russian Federation as amended by the Federal Law for No. 401-FZ of November 30, 2016:

Tax payment may be made for the taxpayer by another person.

But we must remember that payment must be made from the personal account of the taxpayer, indicating its TIN. Another person cannot return the money paid back; this is also stipulated in 45 article NK:

No other person has the right to demand a return from budget system Russian Federation   paid for the taxpayer tax.

A situation where a receipt for a transport tax has not arrived can happen to anyone. We will discuss and find out how it affects the payment, and how to act in this case to the taxpayer.

The procedure for notifying car owners

Situations with transport tax receipts change from year to year, but the trend of delays in the arrival of receipts or their absence in the citizens' mailboxes persists. For those who regularly pay the tax, it is clear that it is difficult to fill out the receipt yourself, because the amount itself is important.

The tax inspectorate will send notifications by mail, which, in turn, must deliver the letter in person upon signature. The very procedure for calculating the tax is described in articles 52 and 54 of the Tax Code.   The amount of tax depends on a large number of factors:

• region where the car is registered ( tax rate   everywhere is different);
• how long the owner uses the car;
• ecological class;
• vehicle age;
• engine power.

If companies are required to independently calculate the tax, the citizens (i.e. individuals) exempted from this. That is why they should receive an envelope from the inspection. It already contains a completed receipt, which you only need to pay in a bank or via the Internet.

The deadline for receiving the notification is 30 days before the due date. The deadline for delivery of a registered letter is considered to be the tax service as six days from the date of dispatch.

Why didn't the notification come?

There may be several reasons for this. Consider the main ones:

1. errors of the postal service (the letter can be lost, which is very common not only in respect of letters from the tax);
2. changing the address of the car owner;
3. problems with the calculation of taxes, in connection with which there was a delay;
4. the letter was stolen from a poorly closed postal address;
5. the car was designed for another person to whom the letter will come.

These are only a number of reasons that may be due to non-receipt of the receipt. The most important question is: what to do? Someone considers the undelivered receipt in time a reason not to pay tax, someone is looking for solutions, abing thresholds. Let's talk about what the output really is.

Also, the following often happens: a citizen receives a letter with a receipt for paying a tax on a car that was previously sold. Such a situation can and should be corrected, since the new owner will not receive the letter.

To do this, contact the Federal Tax Service and notify that the vehicle has already been sold. For this provide:

• a statement asking you to sort out the error;
• certificate of removal of the car from the register in the traffic police;
• contract of sale (copy, but with you to have on hand the original).

If you do not have time to visit the tax inspectorate, you can send them the entire package of documents by mail, which is also legal.

What to do in accordance with the law?

In accordance with the law, the taxpayer must contact the Federal Tax Service and find out there the amount to be paid. We'll have to fill out the receipt yourself. Additionally, the inspector can ask about the address to which the letter with the receipt is sent in order to understand the reason for the absence of the coveted notification in the mailbox. If the address is correct, it will narrow down the range of possible causes.

For payment you will need a receipt, you can get it in two ways:

1. download from the official website of the tax service (document format);
2. request at the bank branch.

Form of receipt PD-4. To fill it you need accurate data:

• tax amount;
• Recipient's checkpoint (nine digits);
• TIN of a citizen;
• beneficiary's current account, bank details;
• name of the payment (transport tax for a certain year - so it will be filled in this case);
• tax service data (OKTMO, abbreviated name, number, city).

The recipient of the payment is not the tax service itself, but the Office of the Federal Treasury of the city. Specify information in the tax service. Errors are not allowed, otherwise the amount will not be paid.

Another convenient system today is the registration of citizens in a personal account on the FTS website - https://www.nalog.ru/rn77/. There you must initially select the region and register. In addition to accessing services, the taxpayer will be able to receive further notifications for payment directly on the site, which is very convenient.

Can I not pay transport tax?

The absence of notification in the mailbox does not exempt from the obligation to pay transport tax. As soon as the payment period has expired, a penalty will automatically begin to accrue.   It does not threaten citizens only in one case: if the FTS made a mistake and made a recalculation.

Even having received the receipt in time, it is necessary:

1. check the taxpayer data;
2. check payee details.

Legal consequences of non-payment

The term of payment, as a rule, is suitable in the autumn, and the receipts begin to be sent back in early spring. If the tax has not been paid (the reason does not matter), the amount to be paid will increase. Debt collection to the FTS takes place through the court, where the arguments that no receipt was received in due time will not be accepted for consideration.

Ignorance of the law, as you know, is no excuse. Keep this in mind and pay taxes on time. This is one of the guarantors of stable economic development of the region of the country.