As a rule, it is at the end of November and beginning of December that drivers begin to have questions about tax calculations.

This article will discuss one of the most popular questions of 2019 - what to do if taxes have been assessed on a car that has been sold a long time ago.

At the same time, I would like to immediately note that situations in practice are quite different. Some drivers sold their car recently and for some reason the new owner did not register it. However, it also happens that the tax office sends a payment for a car that was sold or scrapped in the early 90s of the last century.

Let's look at how to resolve the issue of incorrectly calculated tax:

Reasons why tax is calculated incorrectly

First of all, let's look at the reasons why an incorrect tax is received:

• The new owner does not want to register the car in his name, because... he wants to evade paying tax.
• The new owner was unable to register the car. A few examples.

  Immediately after purchasing the car, it broke down and restoring it turned out to be too expensive. Also, the car could have been in a serious accident and cannot be restored.

  On the other hand, it is possible that the buyer himself had problems. For example, he could become seriously ill.

  In all of the above situations, the car remains “hanging” on the previous owner, although the buyer had no malicious intent.

• The car was sold according to some non-standard scheme. For example, a few years ago, sales by proxy were practiced. In this case, the deadline has already expired and the buyer cannot register the car.

In general, the situations are quite different. Therefore, if you find that tax has once again been assessed for a sold car, then you should not immediately blame the buyer for this and try to “annoy” him.

For example, some embittered sellers, instead of deregistering a car in connection with the sale, deregister it for disposal. This should not be done in any case.

The fact is that the car has already been sold and the seller is no longer its owner. If he deregisters the car for disposal, hiding information about the sale and purchase transaction from traffic police officers, then this will be illegal. The buyer will subsequently be able, through the court, to force the seller to return the cost of the car to him, because he will not be able to use it.

What to do if you receive tax for a sold car?

First of all, the car owner needs determine at what stage the error was made. The following options are possible:

• The car is still registered with the traffic police in your name.
• The car was deregistered with the traffic police, but there is no information about this in the tax office.

In this case, you can find out this information only by contacting the traffic police department. However, before contacting the police, I recommend reading the article to the end.

The fact is that if the car is still not deregistered, then its registration should be stopped at the same time. And for this you will need additional documents. Namely, you need to find your copy for which the car was sold.

Note, contract of sale- this is the only document from the seller that confirms the date of transfer of the car to the buyer. So you should find it and take it with you.

However, if for some reason the contract has not been preserved, you should still contact the traffic police.

Termination of registration with the traffic police

When visiting the traffic police, first of all you need to find out whether the car is still registered in your name. If registered, then:

• Stop registering it in connection with the sale, if you have a purchase and sale agreement.
• Stop registering it due to the loss, if for some reason there is no contract.

Deregistration in this case will be free and will not take much time.

How to challenge tax on a sold car?

After all issues in the registration department have been resolved, you need to contact the tax office. You can do this:

• Through the Internet.
• On a personal visit.

First of all, I suggest trying to resolve the issue with incorrect accrual using your personal account. Well, if this doesn’t work out, then you’ll have to go to an appointment with the inspectorate.

1. Scan the sales contract confirming the date of sale of the car. If there is no agreement, then make a copy of the traffic police certificate confirming the date of termination of registration.

2. Go to the taxpayer’s personal account:
https://lkfl.nalog.ru

3. Go to the section for submitting requests:
Taxpayer documents – Contact the tax authority – Free form application

4. Fill out the application form.

Hello.

I received a notice of the need to pay transport tax for 2016 for a Renault SR car, registration plate A123AA 777. However, this car was sold by me to Petrov Petrovich on 10/12/2015. I am enclosing a copy of the purchase and sale agreement dated 10/12/2015.

If you do not have a document confirming the sale of the car, then the appeal can be written as follows:

Hello.

I received a notice of the need to pay transport tax for 2016 for a Renault SR car, registration plate A123AA 777. However, I sold this car in 2013. I am attaching to my application a copy of the traffic police certificate confirming that the car has not been registered in my name since 05/02/2013.

Please look into the situation and recalculate the transport tax for 2016.

Unfortunately, in practice, a situation may arise that it was not possible to find a document confirming the date of sale of the car. In this case, taxes for previous years will have to be paid. However, even in this case, you need to contact both the traffic police and the tax office. The sooner this is done, the sooner incorrect tax assessments will stop.

Good luck on the roads!

Sergey-637

I wrote to the tax office with a request to recalculate the tax (I have been paying for the car I sold for 2 years). I have attached a scan of the DCP and a certificate from the traffic police, which I recently made about the termination of registration). After 2 weeks, the answer came that, they say, I would have to pay after the fact, that is, for the entire time the car was “hanging” on me. So, friends, don’t waste time, but run to the traffic police and stop registering. Best regards, Sergey.

Hello! Last year in November, I sold the car, deregistered it, and took a certificate about it to the tax office. When I was there, the tax office set the day the car was deregistered from me, but this year the tax office is sending tax for the entire last year)) What should I do in this case?

Sergets, Hello.

You will have to contact the tax office with a request to recalculate the tax in accordance with the actual period of ownership. Take the contract for the sale of the car with you.

Good luck on the roads!

Natalya-186

The car was deregistered in February 2012. Due to inattention, they paid for this car for another 2 years

Previously, if a car was 20 or more years old, they no longer paid tax on it. Is it the same now or has it changed?

Paul, currently there are no such norms in the legislation. Transport tax is paid regardless of the age of the car.

Good luck on the roads!

I sold the car in 2016 using a handwritten contract - the passport details of the new owner were recorded. The man promised to restore the car, but apparently he didn’t do it and 54 thousand a year was charged to me. I haven’t received notifications from the tax office at my new address, although I’ve been registered for five years now. I found out where such amounts came from by chance through government services. So what's now? Should I really pay for it???

It is known that every citizen who owns a car must pay tax on it annually.

It is entered on the basis of a notice (receipt) sent from the tax office. However, the absence of such notice does not relieve the obligation to make payment.

In this material we will tell you everything a vehicle owner needs to know regarding paying tax.

The basis is the engine power in horsepower or kilowatts (for electric vehicles).

Article 361 of the Tax Code (hereinafter referred to as the Tax Code of the Russian Federation) contains a table consisting of two columns.

The first shows the parameters of the motor, and the second shows the tax rate for each unit of power.

These are basic rates, but regional authorities have the right to set their own tariffs.

For expensive cars, the cost of which starts from 3 million rubles, an increasing factor is applied. Among the population it is called the “luxury tax”. The value of the coefficient ranges from 1.1 to 3 depending on the price and age of the car. Therefore, if the car costs more than 10 million, then the basic tax amount increases by 3 times.

The obligation to pay tax arises for a citizen from the moment the car is registered with the traffic police. In the same way, the transport tax is canceled when the car is deregistered or in the event of theft. If for some reason a person does not drive a car, then taxation will still exist.

If a car is bought or sold within a year, the tax amount for it will be calculated in proportion to the number of months during which the parties to the transaction owned the vehicle.

Let's give an example. Suppose a citizen registered on June 20, 2017 a car with an engine power of 160 horsepower.

For each of them the tax rate is 5 rubles. Therefore, for the year I would have to deposit 800 rubles. However, the buyer did not own the car for a whole year.

Since the car was registered after the 15th, June will not be taken into account in the calculation. Therefore, we get the following formula for calculating tax for 6 full months.

6/12 x 800 = 400 rubles.

The tax for the car seller is also approximately calculated. The only difference is that if the car is re-registered after the 15th, this month will be included in the calculation.

Car repairs can also affect your tax bill. This happens when a more powerful engine is installed on the car.

If a person owns several cars, the tax is paid separately for each of them. Accordingly, several notifications are sent from the tax authority.

Principle of notification to car owners

Unlike enterprises that file transport tax reports, citizens do not file any tax returns.

The tax office notifies citizens of the need to make payments annually.

If there is no notification, then you still have to pay tax. Otherwise, the car owner will face additional penalties.

Data on the transport assigned to a citizen is transferred to the tax office by the traffic police. In particular, the model and engine size are indicated.

There is a certain statute of limitations for making a payment. Thus, the tax office has the right to calculate tax only for the last 3 calendar years (if no payment receipts were sent during this period).

Recently, citizens have additional responsibilities. So, if a person purchases a new car, he must notify his tax office about this in writing.

This must be done before December 31 of the year following the purchase. Otherwise, the citizen risks being accused of concealing tax objects.

When does the vehicle tax arrive?

The legislation does not establish a clear calendar date.

The Tax Code of the Russian Federation only states that the notification is sent no later than a month before the deadline for payment.

Accordingly, the receipt must be sent to the citizen at any time, but before the first of November.

You should not delay in receiving correspondence. It will be considered delivered 6 days after sending a registered letter informing you of the need to pay tax.

If a person has his own personal account on the Federal Tax Service website, then all the necessary information will be sent to him in electronic form. A paper notice is ordered upon a separate application from the payer.

Why am I not receiving a receipt?

There may be several explanations for this. For example, the tax authority did not send a notification on time due to the workload of its employees. This is what happens most often these days.

The absence of a receipt can be explained by the presence of tax benefits.

Each region of the Russian Federation has the right to establish its own categories of citizens with privileges.

So, in some cities there is no tax paid for a car with a low-power engine.

For example, in Moscow, persons who own a single car with an engine of up to 70 horsepower are exempt from taxation. Therefore, it would be a good idea to study local transport tax documents at your leisure.

No notification is received if the tax amount is less than 100 rubles. This often happens when a car is deregistered in the first months of the year.

The receipt may not arrive due to errors in the taxpayer’s address information. In any case, you should remember that the absence of a document does not relieve you from the obligation to make payment. Therefore, you should contact the tax office yourself in advance to receive a notification. You can also order it through your personal account on the Federal Tax Service website.

It may happen that the car owner does not agree with the calculation made. Then you should submit an application to the tax office with your figures.

What happens if you don't pay taxes on time?

When the tax is not paid after December 1, a penalty will begin to accrue on the amount of debt for each day of delay.

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, 2019, he did not receive any notification regarding payment of tax on the purchased vehicle.

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, 2019.
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 2019 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.

He said everything correctly, when there is nothing to appeal to, then nit-picking begins. Until the sword of Domocles hangs over the entire leadership in our country, starting with Putin, and until they are punished for their mistakes and idleness, nothing will change and a quiet revolution will really be brewing. And then one well-known manager-pilot-diver-athlete, sitting abroad, will throw up his hands and say, like Gorbachev, that he wanted the best and generally tried, but the people are so and so

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!

In general, it should be noted that the specific deadlines for sending tax notices – in 2017 in particular – are defined rather vaguely in the law.

Thus, the deadlines for sending tax notices in 2017 and in the future must comply with the provisions of Art. 52 of the Tax Code of the Russian Federation. It sets the deadline for 2017 tax notices to be sent out. The basic rule is:

When tax calculations are required by law to be made by the tax authority, it sends a tax notice to the payer no later than 30 days before the payment deadline.

Thus, when tax notices will be sent in 2017 depends on the deadline for transferring property taxes to the budget. And for land, transport and property taxes it is the same: no later than December 1 of the year that follows the previous tax period. This is according to paragraph 1 of Art. 397, paragraph 1, art. 363 and paragraph 1 of Art. 409 of the Tax Code of the Russian Federation.

Please note that for 2016, the tax payment notice must be received before December 1, 2017 inclusive. This rule equally applies to:

1. Paper notice.
2. An electronic notification that comes to the individual’s personal account on the Federal Tax Service website.

Formally, the last day when the tax office can send out tax notices in 2017 is October 18, 2017.

The Tax Code does not set a deadline for when the Federal Tax Service must complete the recalculation of property taxes and generate a new tax notice. The only thing is that sending it is permissible no more than 3 tax periods before the calendar year of mailing (letter of the Federal Tax Service dated December 1, 2016 No. BS-4-21/22888).

In addition, a consolidated notification on property taxes must come along with a payment receipt for the transfer to the budget of the amounts calculated by the tax authorities in the notification. By the way, the notification itself is generated by a special computer program automatically.

As representatives of the tax service explained, if after recalculation an overpayment is discovered, then it has already been taken into account in the new receipt, and you will have to pay less. Receipts were sent by mail and to the personal accounts of those who registered on the Federal Tax Service website. Users can print out a tax notice themselves, or pay taxes online through special services, without waiting to receive a registered letter.

The Federal Tax Service clarified that notifications are not sent out for amounts less than 100 rubles, since since 2015 tax notifications have not been sent if the total amount of property tax for individuals, transport and land taxes accrued to an individual is less than 100 rubles.

It is noted that you will still have to pay taxes. The notification will arrive in the year after which the tax authority loses the right to send it. This is the year in which the three tax periods preceding the calendar year of service of the notice expire. For example, current tax notices reflect tax assessments for 2014 that did not exceed 100 rubles. There will be no penalty for non-payment.

Reference information on rates and benefits for property taxes is available on the FSN website. In the search form you need to indicate the year of taxation, region and city in which the payer is registered.

What to do when you don't receive a property tax notice

Let us remind you that to individuals who are obliged to pay tax for land, transport and/or their corresponding taxable property, the inspectorate must send out a consolidated notice on property taxes. Its form was approved by order of the Federal Tax Service of Russia dated September 7, 2016 No. ММВ-7-11/477:

The reasons why tax notices are not received may be due, for example, to technical errors. According to the law, a consolidated notice on property taxes is generated by a special computer program for tax officials. This happens automatically. At the same time, no one is immune from a failure in the program, as a result of which payers do not receive notifications about property taxes.

Another reason why a tax notice has not been received may be that the owner of the land plot/vehicle/other taxable property:

Ceased to be an obligated person (for example, sold a taxable object);
- has the right to a tax benefit, which exempts him 100% from payment (in this case, the inspectorate should not send a notification to the person at all).

The most common problem when a tax notice does not arrive on paper is the work of the postal service in processing and forwarding it.

Who will receive summary notifications for payment of property taxes?

Let us remind you that from June 2, 2015, changes to paragraph 4 of Art. 52 of the Tax Code of the Russian Federation, which regulates the procedure for sending consolidated notifications to citizens for the payment of property taxes.

Now, if a tax notice did not arrive, this could have been done intentionally by the inspectorate. The reason is as follows: the total calculated amount of taxes payable was less than 100 rubles.

True, there is an exception: the inspectorate has the right to send a notification in the current year for a maximum of three previous years. Therefore, these conditional 100 rubles will still have to be transferred to the treasury. Maybe just not this year.

So, for example, in 2017, a tax notice with a total tax amount of up to 100 rubles will be sent to the payer if taxes for 2014 are calculated/recalculated.

What is the procedure for a taxpayer to recalculate property taxes?

If the taxpayer does not agree with the amount sent to him for payment, the Federal Tax Service of Russia has already begun sending out tax notices to citizens. When is it possible to recalculate property taxes for individuals? What actions should be taken if there is an error or omission in the received tax notice that affects the final tax amount?

To individuals who are obliged to pay tax for land, transport and/or their respective property, the Federal Tax Service of Russia must send a consolidated tax notice by October 18, 2017. Its form was approved by order of the Federal Tax Service of Russia dated September 7, 2016 No. ММВ-7-11/477:

This form is designed in such a way that for each tax it also contains a block for its recalculation with a link to the latest version of the tax notice. Moreover, recalculation is possible not only for the last completed tax period.

A consolidated tax notice to individuals who are required to pay tax for land, transport and/or their respective property will be sent in 2017 in the form approved by order of the Federal Tax Service of Russia dated September 7, 2016 No. ММВ-7-11/477. It came into effect on April 1, 2017.

From now on, the document under consideration includes the calculation (recalculation) of 4 types of taxes:

For transport;
- to the ground;
- on human property;
- income tax that the tax agent (employer, etc.) could not withhold.

The new notice will indicate a new deadline for remitting the tax. You need to be guided by it (clause 6 of article 58 of the Tax Code of the Russian Federation).

Thus, this document allows tax authorities not only to make an initial tax calculation for the past year, but also to recalculate transport tax, as well as recalculate land tax and recalculate property tax for individuals. When might an individual need this? More on this later.

According to the law, a summary notification on property taxes is generated by a special computer program of tax officials automatically. However, this does not guarantee that there is no error in the tax notice. In this regard, we strongly advise you to study all the data provided by your tax office, as well as the calculations themselves.

The error can be of 2 types:

1. The notice contains inaccurate or outdated information.
2. The document displayed does not take into account tax benefits and/or deductions.

As a result, all these shortcomings affect the final amount of a particular tax payable. Moreover: if the tax benefit exempts you from paying it 100%, then the inspectorate should not send the summary notice in question to the person at all.

Thus, if a tax notice contains errors and/or other inaccuracies, it is necessary to send a corresponding appeal to the tax office. It is better to use for this the services of the website of the Federal Tax Service of Russia www.nalog.ru, the personal account of the payer - an individual. You can also contact the Federal Tax Service of Russia.

Let us say right away that the law does not provide for a special form of application for recalculation of taxes in this case. An application on this issue is filled out according to the standard online scheme provided on the tax office website.

If there are grounds for recalculating property taxes and generating the next tax notice to the Federal Tax Service, then the tax inspector:

Resets the previously accrued amount of tax and penalties;
- will generate a new notification indicating a new deadline for tax transfer;

However, not everyone has yet mastered the use of a personal account on the website of the Federal Tax Service of Russia. A similar procedure applies for such citizens. The new notice will have to be collected in person or through a representative, as well as the response to the appeal itself. Otherwise they will be sent by regular mail. Then get ready to wait.

Of course, recalculation of property taxes is also possible during the period of mass formation and sending of consolidated tax notifications. Then the Federal Tax Service will report this fact: that the recalculation is included in the notification (letter of the Federal Tax Service dated July 3, 2017 No. BS-4-21/12760).

Within what time frame must recalculation of incorrectly accrued taxes be carried out?

The law gives the tax office 30 days for all these actions. However, in one case, this period can be extended by another 30 days: when the Federal Tax Service, at its request, has not received the information and certificates it needs.

During the specified period, the Federal Tax Service:

Checks the presence or absence of legal grounds for recalculation - sends requests to the registration authorities, verifies data on the availability of tax benefits, determines the start date of application of the current tax base, etc.;
- processes the received information;
- makes the necessary adjustments to information resources - databases, budget settlement cards, etc.

The Tax Code does not set a deadline for when the Federal Tax Service must complete the recalculation of property taxes and generate a new tax notice. The only thing is that sending it is permissible no more than three tax periods before the calendar year of mailing (letter of the Federal Tax Service dated December 1, 2016 No. BS-4-21/22888).

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The territorial branch of the Federal Tax Service is responsible for the generation and distribution of receipts for payment of transport and some other types of tax. When the transport tax arrives, it is the taxpayer’s responsibility to review and pay. But what to do if the receipt is not received or the amount indicated in it is not true, for example, it includes an already paid tax debt? Let's figure it out.

Principle of notification to car owners

The procedure for calculating tax is regulated by the Tax Code, namely its articles 52 and 54. They indicate that the amount of the fee is calculated based on:

• period of ownership of the car;
• engine toxicity (eco-class);
• horsepower;
• age of vehicles.

In addition to these data, the tax rate is used in the calculation. It varies significantly depending on the region where the car is registered. Absolutely identical brands, of the same age and power, may be taxed several times more or less in different cities.

Individuals are exempt from independently calculating the amount of tax; only legal entities have such an obligation. They personally calculate the amount of the fee and enter it into the declaration. But payment is the responsibility of both citizens and organizations when the transport tax comes.

The envelope received by individuals contains a notification of payment and a receipt on which the amount and payer's details are already indicated. The taxpayer's address is in the Federal Tax Service, where the transport tax is received. You must visit a banking establishment with this receipt. You can pay the fee online, knowing all the necessary details.

If the owner has sold the car, but transport tax receipts still arrive at his address, it is worth contacting the Federal Tax Service and confirming the fact of the sale. To do this, collect the documents:

• sales agreement;
• certificate from the traffic police about deregistration of the car;
• statement.

You can communicate with Federal Tax Service employees via mail. In it you put copies of the contract, certificate, passport and draw up a statement asking them to look into the error. The only option when such notifications are absolutely legal is if the car was sold under a power of attorney. Then the responsibility to pay the tax remains with the former owner of the vehicle. Transport tax may come on a car that has already been sold if the Federal Tax Service did not receive data on the sale or a simple mistake occurred.

What to do if the receipt has not reached the recipient?

It often happens that the taxpayer does not receive notifications from the Federal Tax Service, but this does not cancel the obligation to pay tax. If the transport tax has not been received, you need to find out the amount to be paid from the tax authority and fill out the receipt yourself:

• A receipt of form PD-4 (for tax payment) can be obtained at a bank branch.
• Many websites, including the official website of the Federal Tax Service, have forms in electronic form. This will make the task of entering data much easier.

What to do if the transport tax has not arrived? Find out the amount and pay the completed receipt. In PD-4 the following fields are filled in:

• The recipient of the payment is the Federal Treasury Department of the city where the car is registered.
• Checkpoint (9 digits) of the recipient.
• Payer's TIN.
• The abbreviated name of the tax structure is the Federal Tax Service and its number, city.
• OKTMO of the Federal Tax Service, which is located at the place of residence.
• Recipient's current account.
• Payee's bank.
• BIC is a bank identification code.
• Payment name. In this case, this is the transport tax for a specific year.
• Budget classification code for a specific tax.
• Full name of the payer.
• Place of residence.
• Amount in numbers and words.

All this data can be obtained directly from the Federal Tax Service. As a rule, all payment details are posted on stands. You can find them out from your tax officer.

In addition, many resources have “ready-made” forms for filling out. All details are also entered there, then the receipt is printed and taken to the bank for payment. You can generate a receipt and pay for it through the State Services portal or use online banking.

Consequences of late tax payment

All receipts are generated after the end of the calendar year until the beginning of May. The deadline for payment in 2015 is October 1 (last year - November 1), but when the car tax arrives depends on the specific region. If the car owner has not received notification before October, this does not mean that he is exempt from paying. The receipt could have arrived at the wrong address or simply gotten lost. Accordingly, already in August - September you should worry about receiving the notification yourself and visit the Federal Tax Service. If you have not received a transport tax notice for 2014, you need to look for an error.

From the very next day after the payment deadline, a debt begins to form. However, in a situation where the tax service has recalculated and a certain amount needs to be paid, the period is extended for another 30 days - until November 1. Knowing in what month the transport tax arrives (usually from March), you need to collect the required amount.

The notification itself contains the following information:

• personal information about the taxpayer;
• car data;
• tax rate;
• amount of benefits, if any;
• payment period and deadline;
• size of the tax base;
• fee amount.

A receipt that does not arrive on time does not exempt the car owner from paying the fee. The tax service any receipt sent to the addressee is considered delivered after 6 days from the date of sending. And “ignorance of the law will not exempt you from responsibility.”