What to do?

Every autumn, all vehicle owners receive a notice of payment of transport taxes. But there are situations when the payment receipt simply does not arrive. And this does not mean that you are exempt from such payment. If the tax on the car does not arrive, then something needs to be done. Otherwise, you may be accused of deliberately not paying the fee on time. And this will be followed by special fines.

1. Ban on traveling abroad.

Top

Transport tax is one of the main taxes that car owners face when owning a vehicle. This tax is paid annually, depending on the horsepower of the vehicle and the region where the owner is registered. Everything seems simple, but only in words.
In fact, in life there are many situations related to payment, notification of transport tax, with a statute of limitations in case of failure to notify about the tax... It is precisely such life situations that we will talk about in our article.

Obligation to pay transport tax

Do I have to pay transport tax? Of course, you need to pay tax, since this is your responsibility, as stated in Article 357 of the Tax Code of the Russian Federation. This article of the “Tax Code” states that payers of transport tax are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles recognized as an object of taxation in accordance with Art.

What to do if the car tax does not arrive?

358 of the Tax Code of the Russian Federation, unless otherwise provided by Art. 357 Tax Code of the Russian Federation.
In addition, another article states that you must pay the amount of transport tax yourself (clause 1 of Article 362 of the Tax Code of the Russian Federation). In this case, the amount of transport tax payable by individuals is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.
That is, the traffic police submits information about the registration of cars, and the tax office calculates the transport information on them.

Notification procedure when paying transport tax

Clause 3 of Art. 363 of the Tax Code of the Russian Federation establishes that a tax notice about the amount of tax payable is handed over to a taxpayer who is an individual by the tax authority no later than November 1 of the year of the tax period.
Consequently, until the day a taxpayer who is an individual receives a tax notice for transport tax, he does not have an obligation to pay this tax. (Letter of the Ministry of Finance of the Russian Federation dated August 27, 2009 No. 03-05-06-04/140)
Taking into account that the calculation of transport tax payable by individuals is carried out by tax authorities on the basis of information from bodies carrying out state registration of vehicles, the obligation to pay this tax arises for such taxpayers after they receive a tax notice about the amount of transport tax payable to the budget . If an individual fails to receive the specified notice, the tax authority does not have the right to hold the individual liable for failure to pay transport tax on the basis of Art. 122 of the Tax Code of the Russian Federation, since in this case the obligation to pay tax does not arise.

Is it necessary to pay tax if there was no notification about it?

Judicial practice suggests that a taxpayer is not obliged to pay transport tax if the tax authorities have not sent notifications about its payment. (Appeal ruling of the Tambov Regional Court dated 08/06/2012 in case No. 33-2073)
It is important to note that individuals are subject to registration with the tax authorities both at the place of residence and at the location of the vehicles they own (clause 1 of Article 83 of the Tax Code of the Russian Federation). However, you do not have to report a change of residence to the tax office. This must be done by the authorities carrying out registration at the place of residence (clause 5 of Article 83 of the Tax Code of the Russian Federation). Accordingly, if you change your place of residence and notifications are sent to your old address, it will not be your fault.
This point of view is also supported by the courts. (Resolution of the Federal Antimonopoly Service of the North-Western District dated October 21, 2010 in case No. A56-9476/2010)
A tax notice is sent at the discretion of the tax authority in one of the following ways. It could be:

Handed over to the head of the organization (its legal or authorized representative) or an individual (his legal or authorized representative) personally against signature;
sent by registered mail and is considered received after six days from the date of sending the registered letter;
transmitted electronically via telecommunication channels (formats and transmission procedures are established by the Federal Tax Service of Russia). This follows from paragraph 4 of Art. 52 of the Tax Code of the Russian Federation.

At the same time, in the event of a legal dispute over non-payment of tax, tax inspectors will need to prove the fact of sending the notification.
Such evidence could be, for example:

Taxpayer's receipt if the notice was delivered in person;
a register of registered mail, an inventory of documents that bear a stamp from the post office; a receipt for acceptance of registered mail by the post office, if sent by registered mail. (Resolution of the Federal Antimonopoly Service of the North-Western District dated October 21, 2010 in case No. A56-9476/2010, Resolution of the Fifteenth Arbitration Court of Appeal dated August 4, 2011 No. 15AP-7398/2011 in case No. A53-24356/2010)

How long before they can demand payment of transport tax if the tax has not been received before?

As already mentioned, according to paragraph 3 of Art. 363 of the Tax Code of the Russian Federation, taxpayers who are individuals pay transport tax on the basis of a tax notice sent by the tax authority.
Taxpayers - individuals pay tax for no more than three tax periods preceding the calendar year of sending the tax notice. (Clause 3 of Article 363 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated August 27, 2010 No. 03-05-06-02/81)
Thus, the tax authorities have no right to collect taxes from you for more than the last three years. (Definition of the St. Petersburg City Court dated 05/02/2012 No. 33-5873/2012, Determination of the St. Petersburg City Court dated 02/21/2012 No. 33-2558/2012, Determination of the St. Petersburg City Court dated 01/31/2012 No. 33-1252/ 20)

Do I have to pay transport tax if the car is not registered with the traffic police?

The absence of state registration, even if the fact of ownership of an unregistered vehicle is proven (including its being on the organization’s balance sheet, obtaining transit numbers, etc.) is recognized by the courts as a circumstance that exempts the owner of the vehicle from taxation. (Resolution of the Federal Antimonopoly Service of the Eastern Military District dated January 30, 2006 No. A43-16227/2005-35-548)
After all, Article 357 of the Tax Code of the Russian Federation establishes that taxpayers are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles recognized as objects of taxation.
Thus, if vehicles are not registered in the manner prescribed by the legislation of the Russian Federation, then they are not subject to transport tax.
The regulatory authorities have also repeatedly explained that the taxpayer does not pay transport tax for those days when the vehicle had transit license plates (Letter of the Federal Tax Service of Russia dated 01.09.2011 No. ZN-3-11/2995@, Letter of the Ministry of Finance of Russia dated 03.07.2008 No. 03 -05-06-04/39)

Do I have to pay transport tax if the car was “standing for repairs” and was not used?

Resolution of the Federal Antimonopoly Service of the Moscow District dated June 24, 2009 No. KA-A40/4219-09 clarified that if the disputed vehicles were not registered in accordance with the legislation of the Russian Federation, were not allowed to participate in road traffic, did not affect the condition of public roads, in connection which were not subject to taxation, then transport tax should not have been paid on them
A similar point of view is expressed in: Resolution of the FAS of the Volga-Vyatka District dated January 30, 2006 No. A43-16227/2005-35-548, Resolution of the FAS of the Volga District dated 02.10.2007 No. A72-6677/06-12/228, Resolution of the FAS of the Volga District dated 02/21/2008 No. A55-7555/07, Resolution of the FAS North-Western District dated 02/16/2009 in case No. A56-11858/2008, Resolution of the FAS Moscow District dated 08/13/2009 No. KA-A40/7549-09.

The procedure for judicial collection of transport tax

If, nevertheless, the tax authorities sent a notification, but the tax was not paid, then they must also send a demand for tax payment.
The requirement to pay the tax must be sent to the taxpayer (responsible participant in the consolidated group of taxpayers) no later than three months from the date of discovery of the arrears (Article 70 of the Tax Code of the Russian Federation).
The demand for tax payment must be fulfilled within 10 calendar days from the date of receipt of the specified request, unless a longer period of time for paying the tax is specified in the request.
If, even after sending the request, there was no payment of tax, then the tax authorities have the right to recover the unpaid tax in court.
There are certain deadlines for going to court, which depend on the amount of debt.

According to paragraphs 2 and 4 of paragraph 2 of Art. 48 of the Tax Code of the Russian Federation (as amended by Law No. 324-FZ), if, within three years from the date of expiration of the deadline for fulfilling the earliest demand for payment of taxes, fees, penalties, fines, taken into account by the tax authority when calculating the total amount of taxes, fees, penalties, fines subject to collection from an individual, such amount exceeded 1,500 rubles, the tax (customs) authority applies to the court with an application for collection within six months from the day when the specified amount exceeded 1,500 rubles.
That is, tax authorities can go to court within 6 months after you have a debt of more than 1,500 rubles.

If, within three years from the date of expiration of the deadline for fulfilling the earliest demand for payment of taxes, fees, penalties, fines, taken into account by the tax (customs) authority when calculating the total amount of taxes, fees, penalties, fines to be collected from an individual, such amount is not exceeded 1,500 rubles, the tax (customs) authority applies to the court for collection within six months from the date of expiration of the specified three-year period.
If your debt to the tax authorities has not grown, that is, has not exceeded 1,500 rubles, then they can go to court after 3 years and 6 months from the time of their first demand for tax payment.

It should also be noted that a missed deadline for filing an application for recovery can be restored by the court if it recognizes that the deadline was missed for a good reason.

The tax on the car does not arrive. What to do?

Every autumn, all vehicle owners receive a notice of payment of transport taxes. But there are situations when the payment receipt simply does not arrive. And this does not mean that you are exempt from such payment. If the tax on the car does not arrive, then something needs to be done.

What happens if you don't pay transport tax?

Otherwise, you may be accused of deliberately not paying the fee on time. And this will be followed by special fines.

Why doesn't the transport tax arrive?

Application for a car loan on our website Fill out

There are many reasons for this failure. And here are some of them:

1. Problems with mail or a tax error (rare);
2. The car is not registered in your name;
3. You did not inform the tax office that you are the owner of the vehicle;
4. An error occurred in the calculation and the tax is calculated again.

If you want to find a problem, you should contact the tax authority at your place of residence. There you can resolve all issues. And independent arguments can be erroneous.

What to do if the car tax has not arrived?

If you don’t want problems with the law, then just go to the tax office at your place of residence. They may give you a new receipt. And you will pay for everything.

And if the tax office does not indicate that you are the owner of the vehicle, then you will have to fill out the paper KND 1153006. This is a special statement that is given by the tax office. With its help, you will notify the authorities that you are the owner of the vehicle.

As a result, you will fulfill all obligations. And there will be no complaints against you. And all the problems will now fall on the shoulders of the tax authorities.

Car tax and closed loophole

Until recently, the legislation stated that if the tax has not been received, then you do not have to pay it. Thus, many people deceived the state.

Moreover, there was no pressure from the authorities. You could avoid paying the fee for your transport with impunity.

But today there is a website nalog.ru. There you can print any receipt. And if you haven’t received a notice, you can simply print it out and not wait for the postman’s visit.

In this case, the absence of this notice is no longer a reason for non-payment of tax.

It is important to remember that there is always a lot of time to pay taxes. This means that you will have time to solve any problems. And if you become a debtor, then certain measures will be applied to you.

How are tax evaders punished?

If the car tax does not arrive or you do not want to pay it, then you may be fined 20% of the total amount owed. And such a fine can be withdrawn from any of your official income.

In addition, there are a number of other penalties:

1. For each day of delay, a fine is charged in the amount of 1/300 of the Central Bank refinancing rate;
2. If a person hides from paying taxes for several years, then his car can be confiscated through the court and returned only after the debt is paid;
3. Revocation of driver's license. Another measure of influence;
4. Ban on traveling abroad.

It is important to note that intentional evasion of transport tax is regulated by Art. 292 of the Criminal Code of the Russian Federation. But manipulations related to deception of the authorities are regulated by Art. 159 and 327 of the Criminal Code of the Russian Federation.

Therefore, it is worth dealing with the receipt that has not arrived and paying everything on time. It will be better for everyone. But evading collection is a direct path to problems.

Ask a question about loans to our specialists!

Top

Article 363 of the Tax Code of the Russian Federation. Procedure and deadlines for payment of tax and advance payments for taxes. 3. Taxpayers who are individuals pay transport tax on the basis of a tax notice sent by the tax authority. Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending. Taxpayers specified in paragraph one of this paragraph do not pay tax for more than three tax periods preceding the calendar year of sending the tax notice specified in paragraph two of this paragraph. Refund (offset) of the amount of overpaid (collected) tax in connection with the recalculation of the tax amount is carried out for the period of such recalculation in the manner established by Articles 78 and 79 of this Code. Appeal to the court that you did not receive notifications earlier, in a day you will be divided in payment. Please understand there is no such amount. And since this is the fault of the tax office, they won’t charge you a penalty.

How will you prove that tr. the tax hasn't arrived yet? After all, it comes by regular mail, not by registered mail. If they don’t bring you receipts for your utility bills, you won’t pay your rent either?

Let's leave aside the fact that a citizen is obliged to pay legally established taxes and that, knowing about the need to pay transport tax, you did not pay it for three years and everything was fine. Only for your questions. You can, of course, go to court. But the chance of winning it is minimal. And here's why: 1. Transport tax is assessed by tax inspectorates not “from scratch”, but according to the traffic police MREO data on vehicle registration.

What to do if the vehicle tax does not arrive

Considering the form in which this data can come... It is not always possible to properly establish what belongs to whom (passport data may be written down incorrectly, the surname may be incorrect, the initials may not be deciphered, and even the horses may be indicated incorrectly). It takes time to eliminate these inaccuracies. You don't want to get a receipt for yourself and "that guy"? or calculated from so many “horses”, as if you had an airplane? It is for this reason that it is legislated that the tax CAN BE CALCULATED FOR SEVERAL YEARS AT ONCE, namely, for the three previous years. At the same time, the law does not contain the concept of “reasonable amount” - well, it does not take into account the ability of the taxpayer to pay exactly this amount, calculated according to all the rules. So calculating transport tax for three years at once in one notification is legal and normal. There are no violations or negligence of tax inspectors here. You will still have to pay the tax. 2. Tax notification by law must be sent at least 30 days before the tax payment deadline. You yourself write that the tax was sent to you a month before payment. Formally, the deadlines have been met. Again, nothing was broken. 3. Cancellation of penalties for paying taxes is possible only if the deadlines are missed due to failure to receive a notice of payment at all or if it was received late (say, on the day of payment or later). Otherwise, penalties will be calculated for each day of delay and will have to be paid. The tax legislation does not contain the basis “there was no money for full payment” for canceling the penalty. Even if the court decides to grant a deferment (or installment plan) for tax payment, you will need to pay interest for the use of budget funds. The amounts there are practically the same as penalties. Now about the collection. The amount is large, therefore, special attention will be paid to it, including very strictly adhered to deadlines - to a minimum. After the tax payment deadline has expired, you should be sent a demand. It sets a period for voluntary repayment of the debt - usually 30 days. As soon as this period expires, the tax office has the right to file a claim in court. The law says that such an application has six months; in practice, this is not “will be submitted only in six months,” but “will be submitted within six months.” Again, your amount is large, so the inspection will go to court very quickly; it won’t hold out for six months. You have approximately two to three months to raise funds.

Reading time: 3 minutes

Road tax is an annual payment obligatory for all vehicle owners. Its value depends on engine power, region of registration, availability of benefits for the car owner, as well as on some other parameters. Most often, envelopes with amounts accrued for the previous year appear in mailboxes in the second half of the current year. When the transport tax arrives, the car owner must pay it before December 1st. If you have not received a notice from the tax service, this is not a reason to assume that you will not have to pay anything.

When the notification is sent

Legal entities must calculate the amount of the fee and enter this data into the declaration themselves. and the distribution of notifications to the addresses of individual payers is carried out by the territorial department of the tax service. So, ordinary Russians do not need to calculate how much they need to pay, but they do, of course, need to know when the vehicle tax for the previous year is due.

Typically, the first “swallows” from the fiscal department begin to appear at the end of summer-August and should arrive no later than November 1. The envelope contains not only a notification, but also a receipt for payment, which already contains the payment amount and the payer’s information. The taxpayer’s task is to review the charges and make the payment at the nearest bank branch. If all the necessary details are known, then payment can be made through online banking.

Why the notification might not have arrived

If you regularly pay the duty on a receipt, then, of course, you are concerned about the question, why don’t they send the transport tax for last year?

In fact, there can be quite a lot of reasons. Statistics show that the most common are the following:

• The delay may be caused by the need to recalculate the accrued amount due to errors and inaccuracies identified by the tax service.
• Sometimes the reason why your car tax for the previous year does not arrive at your address may be your own forgetfulness. Check if you forgot to inform the fiscal authorities that you own a vehicle. Maybe you changed your place of residence and not? Then payments will go to the previous address.
• If your vehicle is a vehicle, then notifications will be sent to its name and address.
• Another, most common, reason why the transport tax on a car for the past year still does not arrive is the very unhurried work of Russian Post. The letter may be lying around in some post office, but by law it will be considered delivered 6 days after sending.
• If you still haven’t received your transport tax for the past year by November 1, and all reasonable deadlines have already passed, it’s time to take matters into your own hands.

What to do

As already mentioned, if the taxpayer does not receive notifications from the Federal Tax Service, this does not at all cancel the obligation to pay the required duty. What to do if the transport tax for last year does not arrive?

First, contact the office of the tax service department and check there whether they sent you a notice and whether there is an error in the mailing address. Upon application, you may be given a receipt again or informed of the exact amount of the toll.

Now you know that you must pay, and you have an idea what to do if you don’t receive the transport tax for your car or. This will protect you from liability and the accrual of penalties and fines.

If an unreasonable desire to save money creeps into your soul, carefully read the article “”. But that's a completely different story...

How to calculate transport tax: Video

Many may think that the lack of a receipt from the tax authorities is an impossible situation. Despite this, this situation is quite common.

There can be a lot of reasons for this, but in any case the problem will have to be solved, knowing what to do if the transport tax has not arrived. Car owners in this situation are interested in the question of who is responsible for non-payment of taxes before the law if the notification does not arrive by mail.

It may seem that the owner is not at fault here, since the tax office should have sent the receipt to the post office in the form of a registered letter, and the post office should have issued it against personal signature.

But everything is not so simple, and below is information that will help you understand why.

If you have not received a tax notice for transport tax, there may be many reasons for this.

According to modern legislation, the owner of a vehicle is obliged to pay the tax no later than the deadlines established by tax law.

There are, of course, some exceptions in certain categories of transport, categories of citizens and technical parameters of the vehicle, which may provide certain exceptions.

It is quite difficult to make a payment on time if a tax receipt has not been received in due time.

The reason is that each payer must know what amount must be paid for the current year, whether a debt has arisen and whether certain tax benefits have been granted that will reduce the indicated amount.

There can be many reasons why a tax receipt was not issued.

Among the most common of them are:

There is quite a big difference between the fact of sending a valuable letter by mail, handing it over to the owner of the car against signature and acceptance by the addressee.

A registered letter could simply get lost, it could be stolen from a mailbox, where a post office employee throws it if the addressee is not at home.

In such situations, you will need to contact the postal organization directly with questions.. This should be done only after precise proof of the postal service’s guilt has been received.

You can get accurate information about the absence of tax fault and the fault of the post office from the tax office, from the employee who carried out the calculations for a particular vehicle.

So, the transport tax notice has not arrived, what can be done in this situation.

First of all, you need to realize that modern legislation quite seriously controls the facts of payment of accrued taxes.

One should not expect a passive reaction to a person’s disregard for the established rules.

Tax legislation actively promotes the fact that car owners must independently contact the tax service if they have not received a registered letter notifying them of the amount of the obligatory tax payment.

Actions in the absence of car registration

If the notification was not received by October 1 of this year, the owner has until the end of the year to let the tax authorities know that a particular vehicle was purchased this year.

It may look like this - a person purchased a vehicle in May 2018, but until October 1, 2020, he did not receive any notification regarding payment of tax on the purchased car.

In such a situation, the actions should be as follows:

1. Basic information on the purchased car is submitted to the tax service. This must be done before December 31, 2020.
2. After this, tax officials will calculate the payment amount and immediately issue an appropriate invoice by sending a registered letter with the payment amount.

If the car was purchased a year ago, the tax will be calculated from the moment of its acquisition. If the car was sold during this time, you will still have to pay for the period of use.

If a person is used to living according to the rules, fulfilling all the obligations assigned to him, he can independently check whether the car tax has been paid and whether there is a debt on transport tax.

This can be done through your personal account on the Tax website and carry out all the necessary checks.

They will be shown only if the owner of the car was previously registered in the database as a taxpayer, that is, if a tax officer at one time issued a password to access his personal account.

If this did not happen earlier, you will have to personally visit the tax office and receive a password for authorization on the official website in your personal account.

If it becomes clear that the tax has not been paid for a long time, it is worth checking whether an application has been filed with the court. To do this, you will need to visit the website of the FSSP, that is, the federal bailiff service, enter your personal data.

As a result, it will be possible to see in the database whether there is information about a particular person or not. If, as a result of the search, a record was displayed - nothing was found - you can rest assured that the tax inspectorate has not yet filed a lawsuit.

Failure to file an application with the court is not a reason to forget about the transport tax completely. This is just a kind of deferment during which you need to try to pay the tax.

Along with the deadline for submitting information regarding the ownership of a car, the taxpayer needs to know what the algorithm of actions is provided in case the transport tax receipt has not arrived.

The steps that the car owner will need to take to avoid problems should be as follows:

• A message is written on the standard KND form 1153006 indicating that the person is the owner of the car. The parameters of the vehicle itself and its owner must be indicated;
• Attached to the message is a copy of the certificate of registration of the car with the traffic police in the name of the taxpayer.

If you own several transport vehicles at once, a declaration must be submitted for each of them. A message of this type is sent only once.

If, after this, no notification has been received regarding the amount required for payment, the owner will have every right not to do anything.

The owner of the car, as a conscientious taxpayer, did everything on his part, he did not evade payment, accordingly, all subsequent responsibility will lie with the employees of the tax organization.

Despite this, you will still have to pay the tax, just no fines will be imposed.

A few years ago, before certain changes came to the registration of cars, it was possible not to pay tax if a receipt was not received in the mail.

Moreover, the legislation of that time did not call for taking certain steps in such a situation.

At the moment the situation is exactly the opposite. The absence of a notification sent by mail is not grounds for non-payment of tax; accordingly, you will need to resolve the issue of how to pay the transport tax if the receipt has not arrived, that is, to perform certain actions provided for by modern legislation.

If you have a car at your disposal, if it is clear that you will need to pay tax for it by October 1, and the receipt has not arrived, you will need to go to your personal account of the “Nalog” resource, find the receipt there, print it and make payment through the bank.

If a taxpayer for some reason evades payment of mandatory tax payments, this will automatically lead to negative consequences.

If you fail to pay the transport tax, you risk facing a fine, the amount of which can reach 20% of the total debt.

A percentage of the fine can be taken for the entire period of debt; accordingly, if the general statute of limitations of three years has not passed, the owner of the vehicle will be forced to pay the tax.

Tax can be withdrawn automatically from wages through a statement of claim to the tax office, which turns to bailiffs for help.

According to established standards, the deadline for payment of transport tax in 2020 suggests that tax organizations are not in a big hurry for taxpayers and provide enough time to collect funds to contribute to the budget.

Despite such loyalty, late fees can be quite serious. In addition to the standard 20% fine, there are other methods of punishment.

Here are the most basic of them:

• accrual of penalties on unpaid tax for each day of non-payment. A penalty is charged in the ratio of 1/300 of the Central Bank refinancing rate;
• In some situations, bailiffs may temporarily seize a vehicle. This form of enforcement is applied strictly by court decision and can be awarded after the driver has not paid the fine for six months;
• deprivation of driver's license;
• a ban on traveling abroad on transport for which tax has not been paid.

All existing standards of liability and punishment that taxpayers may incur before a court or before the law of the country can be regulated at the level of modern legislation.

Intentional abuse of granted rights or violations thereof, such as forgery of documents and fraud, are punishable by law.

Conclusion

The amount of transport tax that must be paid by the owner of the car is fully reflected in the tax notice.

This is a special notice, which is drawn up in the form prescribed by law. The notification has a prescribed form and is sent directly to the payer.

If for some reason the notice was not received, if for this reason the tax was not paid, citizens will have to inform the tax organization about the vehicle they own.

This law was put into effect in 2017, so if the information is submitted this year or next, the tax authorities will not charge tax for the past three tax reporting periods.

Information to the inspection must be provided only once a year, that is, before December 31 of the current year.

Based on the information received, tax officials carry out the necessary calculations and send tax notices to individuals. This can be done in the following ways - against receipt, by mail, and also through the website in electronic format.

You will be interested in:

Not one normal person will be able to log in! Isn’t it already possible to create simple rules and procedures for working with the data that are necessary? What average person with an average level of training can work with the proposed algorithms? especially the elderly??? Less need to be clever and more simplicity! the simpler the better for everyone!

Car tax hasn't arrived? What to do in this case? Where can I get a payment order? Is it necessary to pay transport tax at all if the notification of the established form has not been received by the citizen? We will have to figure out all this and more further. In fact, everything is not as difficult as it seems. Even a schoolchild can check and pay the tax. And understand the principle of calculating the payment under study too.

Definition

What is car tax? This is the name of the transport tax levy. This is a payment that is made once a year by all owners of motor vehicles.

That is, car tax is a payment for owning a car. It is regional in nature. And therefore, calculating this fee can be problematic. After all, in one region you can give much more than in another, provided that we are talking about the same vehicles.

Calculation procedure

How is car tax calculated? First, we will look at all the features of payment and calculation of this payment. Only after this we will deal with the actions of the taxpayer if the notification never arrived.

Auto taxes are calculated using 2 formulas. One of them applies to ordinary cars, the other to expensive ones. Elite cars are considered to be vehicles costing more than 3,000,000 rubles.

In the first case, you must use the following principle for calculating tax: multiply the number of horsepower of the car by the tax rate. Multiply the resulting figure by the number of complete months of vehicle ownership per year. This will be the amount due for payment.

How is tax calculated on a luxury car? The previously proposed principle is supplemented with some components. The figure obtained from the previous formula will have to be multiplied by the so-called increasing factor.

That's all. Tax rates are specified in each region separately. They depend on the power of the vehicle engine.

About accounting for holding time

There is one more nuance that you will have to pay attention to when calculating car tax.

We are talking about recording the time of car ownership. You need to start counting the months in January. If a citizen registers a vehicle with the traffic police on the 16th of the month or later, this period of time is not considered. If the car is registered before the 15th day inclusive, the month is counted as full.

Payment deadlines

Every person can find out the car tax by TIN. But more on that later. The first thing you need to understand is when the owner may have a debt to the state for a vehicle.

Currently, property and car taxes are due by December 1st. Accordingly, the delay begins from 2.12. This is fraught with fines and penalties.

Taxation and type of cars

It is also worth paying attention to the fact that not all vehicles are subject to taxes. There are a number of exceptions, but they are extremely rare in real life.

The following categories of transport are exempt from car taxes:

• equipped for the transportation of disabled people;
• agricultural vehicles;
• stolen cars;
• cars of some government services.

Ordinary cars of individuals are not subject to such restrictions. This means their owners can calmly wait for tax notices.

Exempt Taxpayers

Do pensioners pay car tax? And what categories of citizens are generally exempt from such a fee?

The answers to these questions directly depend on the region in which a person lives. As already mentioned, transport tax is regional in nature. And therefore, municipalities themselves dictate the rules for the distribution of benefits.

The most common beneficiaries include:

• veterans;
• pensioners;
• disabled people;
• large families;
• persons with the titles of honorary citizens of the region;
• cavalry of the Order of Glory.

Under current rules, the listed categories of persons can only claim tax exemption for one vehicle in each category. Or they are offered a certain discount. Its size depends on the city in question.

From all of the above, it follows that it is problematic to answer whether pensioners pay car tax. The most accurate information on this topic will be provided by the administration of a particular city or the Federal Tax Service.

Verification methods

By TIN or other information about the citizen, this is not so important. The main thing is to understand the algorithm of actions that will help you obtain reliable information about tax debts for cars.

In Russia today there are a huge variety of verification methods. Here are a few of them:

• work with the taxpayer’s “Personal Account”;
• use of the website of bailiffs of the Russian Federation;
• obtaining information through “State Services”;
• checking on third-party services;
• use of sent payment orders;
• obtaining information about tax debts from the Federal Tax Service.

How exactly to proceed? It all depends on the personal preferences of each person. Below we will look at several options for checking tax debts.

Federal Tax Service and "Personal Account"

So, let's start with the most reliable and stable reception. We are talking about using the taxpayer’s “Personal Account”. With its help, a citizen will be able to timely receive information on tax debts and pay them.

The algorithm of actions will be as follows:

1. Contact any authorized service (for example, the tax office or the MFC) to obtain a login and password from “LK”. You must have your passport and Taxpayer Identification Number with you.
2. Open the Federal Tax Service website.
3. Click on the line “Login to your personal account” in the right corner.
4. Enter your username and password in the appropriate fields to log into the system.
5. Click on the “Login” button.
6. Open the “Debt” page in your “Personal Account”. Usually it opens automatically after logging into the system.
7. View the data marked "Transport tax".

That's all. But this is not the only way to check. You can act differently. For example, use the Gosuslugi website.

"Government services" and payment verification

How should you proceed in this case? How to check car taxes through Gosuslugi?

There are several solutions to this situation. Namely:

1. Register on the portal, indicate your TIN, confirm your identity. After this, all information about tax debts will be collected in your “Personal Account”. All you have to do is log in to “State Services” and click on the appropriate button.
2. Use a debt checking service. In this case, you will need to log in to the website, then follow the path “Public services”—“Authorities”—“Federal Tax Service”—“Tax verification.” Next, you need to click on the “Get service” button and enter the taxpayer’s full name, place of residence or TIN.

After these steps, information about your current tax debts will appear on the screen. We will need lines signed as “Transport Tax”. If there are none, it means the payment has already been closed. This is how you can easily find out the tax on a car by the last name of the owner.

About payment

For example, if there is a payment order, a citizen can transfer tax payment to a car:

• through the cash desk of any bank;
• via ATMs;
• by working with payment terminals;
• by transferring money at the Federal Tax Service cash desk (or at the appropriate terminal).

These are the most common ways to contribute money to your taxes. Not necessarily transport.

In addition, payment of car tax can be made:

• through "State Services";
• through the website of the Federal Tax Service of the Russian Federation;
• electronic wallets;
• Internet banking (for example, through Sberbank Online);
• using the website “Payment for government services” (here you can also check the debt according to the Taxpayer Identification Number).

It usually takes about 1-2 days to transfer funds. After this, the information on all previously proposed information portals will be updated. This means that the debt from State Services for the car will disappear.

About sending notifications

Car tax hasn't arrived? What to do? Before answering this question, it is worth understanding who receives the relevant tax notices and when.

Since 2017, Russia has introduced new rules for notifying taxpayers of debts. According to them, persons registered with State Services will not receive paper orders. This category of the population must go to the mentioned portal and familiarize themselves with the information in the “Personal Account”.

If there is no profile on State Services, a person will continue to receive paper payments by mail. The main thing is to be patient.

Why didn't my car tax arrive? Maybe the time hasn't come yet. The Federal Tax Service is required to notify taxpayers of debts to the state no later than a month before the end of the debt payment period. In our case, payments must be sent out before November 1 inclusive. Until then, you just have to wait.

Taxes and sold car

Sometimes citizens complain that they receive taxes on a car they sell. What to do in this case?

Important: tax received on the car a year after the transaction is completed must be paid in full. This is due to the fact that payment for the property is made for the previous year.

That is, if a citizen sold a car in 2016 (after January 15, 2016), and in 2017 he received a notification in the established form, he will have to transfer the specified amount of money to the Federal Tax Service.

Reasons for lack of payments

Why didn't my car tax arrive? A similar phenomenon occurs quite often. And it causes a lot of trouble for citizens.

Here is a list of reasons why a citizen may not receive a notification about paying tax for a vehicle:

• the payer has a “Personal Account” on “State Services”;
• the time for sending out payments has not yet come;
• system failure in the Federal Tax Service;
• errors in the traffic police during registration;
• change of residence of the car owner;
• delays due to the work of Russian Post;
• loss of a document during its delivery to the taxpayer;
• product of recalculations.

Car tax hasn't arrived? What to do? Each person chooses for himself how to act.

No payment - what to do?

Often the algorithm of actions depends on the reason for non-reception of the payment order. First, you need to call the Federal Tax Service and find out why this or that person did not receive a notification of the established form. Tax officers will report failures in the system (if there were any), and will also tell you when the mentioned papers are scheduled to be sent out.

1. Remember whether the citizen has a profile on State Services. If the answer is positive, gain access to your account and review the information in your “Personal Account”.
2. Personally go to the Federal Tax Service at the place of registration with your passport to receive a receipt in the prescribed form.
3. Check your debt online.

In reality, everything is not as difficult as it might seem at first glance. But these are not all the issues that interest the population.

No payment - no tax?

Do you receive taxes on a sold car? We have already figured out what to do in this case. How should one behave if a citizen does not receive tax notices at all? Do I need to pay for them?

Experts assure that the absence of tax notices is not a reason for evading payment of debt to the state. A person needs to independently contact the Federal Tax Service or use online services to receive payments and details. Otherwise, the taxpayer will develop a debt on which penalties will be charged.

Conclusion

Car tax hasn't arrived? We have already figured out what to do in this case. And how to pay tax debts too.

All of the above methods work equally well today. Therefore, if you have not received a notification about the tax on your car, you will have to obtain the relevant data yourself.

Welcome to website. Some taxpayers believe that tax receipts always arrive and there cannot be any other situation. But in practice, there are cases when tax notices are not received.

The transport tax on the car does not arrive for many reasons, but even despite this, the car owner must resolve the situation and pay for it. Many owners often ask who will be responsible for the tax if the receipt has not arrived.

Some believe that the taxpayer is not to blame in this case, since the tax office was obliged to send it by mail, and the latter, in turn, would hand it over to the payer against a personal signature. But in reality this is not the case, and if the car tax does not arrive in 2020, every car owner should know what to do in this case.

Calculation and accrual of transport tax, as well as other types of fees, occurs for a calendar year in accordance with Article 360 ​​of the Tax Code of the Russian Federation. This duration is considered taxable for vehicle property owners. Payment is made in the next year following the tax period, that is, in 2020 the tax will be paid for 2019. It is worth knowing that if you do not own the vehicle for the entire month, the accrual will occur for the entire month of ownership.

Transport tax is a regional fee; until recently, payment deadlines were set directly by the regions, but from this year a single payment date has been set, until December 1. But when the car tax arrives in 2020, the payer receives a notification for payment no later than 30 days before the payment deadline.

The date of arrival of the notification depends entirely on the work of tax officials, but the payer must receive it no later than November 1 of the current year.

For what reasons does the car tax not arrive?

There are many reasons why your car tax does not arrive. These include:

• Post office. Everyone knows how this structure works, and many understand that letters can simply get lost in any post office. If the payer thinks that the notice was lost, he can contact the tax service and ask whether the receipt was sent.
• Privileges. If the payer belongs to the preferential category and has registered the benefit with the tax authorities, then a receipt will not be received, since he is exempt from paying taxes.
• Personal account on the website of the tax authorities. If the tax payer received a login and password from the tax website and logged into his account, then notifications will no longer be sent to the postal address, all charges will be displayed in his personal account on the official website.
• Error in the traffic police. After the owner has registered the car, traffic police officers transfer the data to the tax office. If the car was registered last year, but this year the transport tax notification did not arrive, then the traffic police did not transmit the information to the tax authorities. Then the owner must independently submit documents to the Federal Tax Service before the end of the current year.
• Change of place of residence. If the taxpayer moved to a new place of residence, but did not change the address in the documents for the car, the receipt will go to the old address that was indicated in the documents.
• Recalculation. Sometimes difficulties arise when recalculating taxes. If errors are identified, the tax receipt will be delayed, as its calculation will be delayed.

But, despite the large number of reasons why the car tax does not arrive in 2020, the car owner must solve this problem and make the tax payment.

What to do if the transport tax does not arrive on time in 2020

If the transport tax has not arrived in early November, then there is a possibility that it will not arrive at all. Then the payer will have to decide what to do in this situation. There are only two solutions to this problem. The payer can use any of them:

1. Contact the tax authorities to obtain a second receipt. If the payer makes a payment only using a receipt, then he needs to contact the tax service, write an application and receive a notification with the details and amount of the payment.
2. Generate a receipt yourself or make a payment without it. Use the official tax website, where you can not only clarify the payment amount, but also make the payment.

It is worth knowing that if the payer has not received a tax notice, this does not mean that the tax will not have to be paid. Regardless of whether the receipt has arrived or not, the tax amount must be paid by December 1. If this does not happen, the payer will be charged penalties and fines.

If the tax has not arrived after purchasing the car

If the tax on a car that was purchased last year has not been received, then the owner is obliged to notify the Federal Tax Service about the purchase of the car.

For example, a car enthusiast bought a car in May last year, but until November 1 of this year he did not receive a tax notice, then he goes to the tax service with documents and notifies them. This action must be done before the end of this year.

Many owners are interested in what to do if the transport tax has not arrived - in this case, certain actions must be performed:

• Basic information about the new car must be submitted to the tax authorities by December 31.
• After which, tax officials will calculate the tax and send the amount to your registration address by registered mail.

If the car was purchased a year ago, then the payment will be made from the moment of purchase of the vehicle. Even if the car has already been sold, a tax will be calculated for the period of its use that will have to be paid.

How can I print a receipt to pay taxes myself?

When the question arises of what to do if the car tax has not arrived in 2020, you can generate and print a tax notice yourself. Then make the payment without visiting the tax authorities. In this case, there are two options:

1. Using your personal account on the official website of the tax authorities.
2. Using the option on the Federal Tax Service portal (nalog.ru) “Find out your debt.”

It is worth saying more about each of the methods. To enter your personal account, you need to register using a login and password, which you must first obtain from the tax authorities during a personal visit.

Or log in to the State Services portal and receive a password through it, since this password can be used both on the State Services portal and on the official website of the Federal Tax Service. But it is worth remembering that this procedure will not work in a short time. You will need to contact the MFC and activate your account for your personal account.

After the user has registered, several steps must be taken to generate and print a tax receipt:

• Log in to the Federal Tax Service website;
• Open the section “Individuals”;
• Click on the “Personal Account” button;
• Specify your login and password, or choose to log in using the State Services portal, it all depends on the method of user registration;
• After the account page opens, select the “Taxpayer Documents” option, where the user will see all the notices generated by the Federal Tax Service on the property that this taxpayer has;
• Select a transport tax notice and print it. If this notification is missing, you can generate it yourself and send a request to the district tax service.

But you can print the receipt in another way. To begin, the user must go to the Federal Tax Service website, then select the “Accrued” button in his personal account, then all the fees accrued by the tax service will appear.

If the notice is lost, you can find it using the “Find out your debt” button on the official tax website.

On the page presented above, you need to click on the link and go to the government services portal, and then fill out the form in full. The user will be able to see all fees that have already been accrued, but have not yet been paid for. Using the site's prompts, you can print a repeat receipt.

We pay transport tax through Sberbank

Also, car owners should know a couple more solutions about what to do if the transport tax has not arrived, and how to pay it themselves. To do this, perform the following steps:

• Using any of the above methods, you need to print out a receipt or contact the Federal Tax Service and take it from them.
• Make a payment using any bank, Sberbank personal account or through a payment terminal.

When paying through a payment terminal, you can use either a bank card or cash. When paying by credit card, payment is processed as follows:

• Insert the card into the desired terminal slot;
• Enter your PIN code;
• Select the “Payments” button on the screen;
• Select a payment that is made by reading a barcode;
• Apply the barcode to the appropriate reader;
• Check the information that appears on the screen with that indicated on the receipt;
• If everything is correct, then click “Accept”, then “Pay”;
• Take the payment receipt and card.

If payment is made in cash, then the payment algorithm is not much different from payment by card, but there is a different procedure:

• Click the “Pay in cash” button;
• Then perform the same actions as when paying with a bank card;
• After clicking on the “Pay” button, you will need to deposit cash;
• The procedure for depositing money at each terminal is different, so you should follow everything as stated in the terminal instructions;
• Receive a receipt for payment.

You can enter all the notification information not only with a barcode; you can also pay for the receipt by number. To do this, a printout of the notification is not required; it is enough to write off the receipt number in your personal account and indicate it in the terminal.

How to pay tax through the website nalog.ru

Everyone knows when the transport tax will come in 2020 . But when it doesn’t arrive, the owners think about ways to pay for it. In addition to a bank cash desk or terminal, you can make payments online and non-cash; a receipt is not required for such a payment.

To pay, several important conditions must be met:

• Register on the website of the Federal Tax Service or State Services.
• The presence of the required amount for payment on a bank card, the Federal Tax Service works with Sberbank constantly, and the list of other banks that are accepted on the site can be found in your personal account.

There are two methods of payment if the 2020 transport tax does not arrive - actual payment and prepayment.

To make a payment in advance, that is, before the receipt is generated, you need to do the following. Go to the official website of the tax authorities nalog.ru. In the “Electronic Services” tab, click on “Pay taxes”.

In the “Type of tax” line, “Transport tax” is indicated.

Then indicate the approximate tax amount and click on the “Next” button. The amount can be indicated as an approximate or already calculated amount. The tax can be calculated using the following formula: Tax rate * machine power l/s. If the car was purchased several months ago, then the calculation is made using a different formula: Tax rate * engine power l/s * number of months / 12. The determination of the tax rate is determined by the subject.

After the calculation, you need to indicate your registration address, other fields will be filled in automatically.

Then indicate the payer information and TIN, and then click the “Next” button.

And click on the “Pay” button.

To make a payment, you must follow all the site prompts.

Also, if the transport tax does not arrive, you can pay using the accrued amount online. To do this you need to do the following:

• Go to the official website of the tax service;
• Select the “Pay taxes” tab;
• Select “Taxpayer Personal Account”;
• Enter the login and password for the site or log in using State Services, it all depends on what kind of registration the user carried out;
• Click on the “Accrued” option;
• If a tax has been charged, information about it will appear on the screen;
• Select a payment method and follow the site prompts.

When a payment is made, the user should know that this operation is performed only with a personal bank card. Another person can pay the tax on behalf of the tax payer.

But payment is made only from the payer’s personal account and only with his TIN indicated. If another person makes the payment, he will not be able to return the money paid. Another person has no right to demand a refund from the country's budget.

What happens if the tax is not paid on time?

If the car tax does not arrive and the payer does not take any action to pay it, then negative consequences will await him.

If the tax is not paid, the payer may be subject to a fine of up to 20% of the total tax amount.

The penalty percentage is calculated for the entire period during which the tax was not paid, especially if the statute of limitations has not yet passed. In this case, payment will be made forcibly.

Tax collection can occur automatically from the payer’s salary, but after the tax service writes a statement of claim to the bailiffs.

But in addition to fines, the defaulter may face other types of punishments:

• Penalties are charged for each day of delay at a rate of 1/300.
• Seizure of a vehicle by bailiffs; such punishment can only be applied by court decision.
• Revocation of driver's document.
• Prohibition on traveling to another country by car.

All rules regarding payment and non-payment of taxes are regulated by modern legislation. Fraud and falsification of documents for tax authorities is punishable by the criminal code. That's all, we hope you can solve your tax problem.