How people legally avoid paying transport tax

If you have a car, you should know

Upon completion of vehicle registration, the motorist assumes obligations for the mandatory payment of transport tax.

Therefore, all citizens and organizations with personal vehicles must inform their regional branches of the Federal Tax Service about the fact of acquisition and ownership of vehicles.

Everyone knows that if you do not pay transport tax, the law imposes certain fines. But not everyone knows what consequences non-payment of transport tax has and what should be done to avoid sanctions.

We will tell you in detail: what are the deadlines for repaying this tax in 2021 and are there any important nuances in this issue that require particularly close attention?

Remember

1. In 2021, transport tax must be paid before December 1.
2. Not everyone is required to pay tax. The full list is in the tax code article.
3. The amount of tax depends on the power of the car, price, region where the car is registered, time of ownership and year of manufacture.
4. You can check and pay transport tax online on the Auto Taxes service page or on the website of the Federal Tax Service of Russia.
5. To reduce tax, choose a car with less power, price and mileage.
6. If you don’t pay, the tax office will unilaterally write off the money from your bank account by court decision.

All articles by the author: Evgeniy Lesnov

Transport tax hot spots

All individuals who are the proud owners of motorcycles, cars, scooters, yachts, snowmobiles and self-propelled vehicles - all, without exception, must pay transport tax.

The amount of this tax does not have a fixed amount and is completely dependent on the region that establishes it. Regions set the amount based on the general economic situation.

The amount of this tax directly depends on:

• engine power;
• type of vehicle;
• vehicle capacity;
• cost of the car.

Therefore, regardless of the fact which vehicle is registered with the citizen, he will pay tax even if he does not use his vehicle and it is in his garage.

For some period of time, tax officials received information about citizens’ means of transportation through special companies involved in the process of registering vehicles. But this was associated with a number of inconveniences.

Therefore, now there is a different scheme for informing the Federal Tax Service: information to the tax authorities is provided directly by the owner of the car.

Important information! Upon completion of the transfer of information about the car to the tax authorities, the owner of the car will receive a receipt at home with the amount of payment. There is no need to do the calculations yourself.

Transport tax: different and on time

The amount of this tax is always different. It depends on the type of vehicle, the power of the car, etc. As a rule, when calculating the final figure, the following important points are taken into account:

• Indicators reflected in the technical documentation for the vehicle. This is motor power information measured in horsepower.
• Tax rate per horsepower. It varies depending on the region. The unit strength indicator is multiplied by the total number of forces.
• How many months during the year did the vehicle belong to the owner?

Important information! Back in 2021, the time frame for repaying the transport duty was shifted upward, until December (previously the time threshold ended at the beginning of November). Repayment of the tax duty is always carried out by the owner of the vehicle in accordance with the clear instructions of the notification information from the tax authorities.

Non-payment: Do you need this?!

As the owner of a car, it is necessary to memorize the entire list of possible sanctions provided for by law in relation to transport tax evaders.

In the list of main sanctions provided by the state, the following measures are particularly “popular”:

• Calculation of a fine.
• Accrual + deduction of penalties.
• Seizure of the defaulter's property.
• Seizure of funds to cover a debt.
• Imposing a ban on crossing the border.
• Withholding a certain amount of money from your salary, credited to a bank plastic card.

In the case when tax authorities sue, collecting all outstanding amounts, fines and penalties through court decisions, it is necessary to understand that they are acting within the framework of the law.

The scope of penalties varies and depends on the period of non-payment and all the nuances outlined above. Inspectors, when assessing sanctions, always follow the rule: the penalty amount for late payment of the automobile duty can be accrued only for a period of three years, but no more.

Attention! A statement of claim can be drawn up and sent only when its amount exceeds 5,000 rubles.

The lawsuit is also limited in time: it must be filed no later than six months after all the allotted deadlines for payment have passed. And if the tax authorities missed this time period, then resolving the issue can be very difficult.

Attention! The amount of the penalty is calculated in the amount of 20% of the total volume of the calculated debt. In the case where there is evidence that non-payment of tax was intentional, the amount is doubled, reaching 40%.

Many debtor owners are worried and ask whether their car can be seized for transport debts?

According to the letter of the law, the court may well seize the vehicle. Therefore, neglecting to pay the car duty can cause many problems, restrictions and expenses for a citizen.

We remind you that even if you thoroughly study all the data that is in the public domain, this will not replace the experience of professional lawyers! To get a detailed free consultation and resolve your issue as reliably as possible, you can contact specialists through the online form .

Amounts of fines and penalties

The penalty is accrued immediately after a recorded non-payment of the established tax or in case of late payment. The fine, as already noted, is 20% of the total assigned tax.

As for penalties, this penalty is calculated strictly on the amount of the debt; this is a certain accrued daily payment.

It is calculated using a special formula - the amount of debt is multiplied by the number of overdue days and by the established regional refinancing rate.

To make it more clear how penalties for transport tax are calculated, you can consider the following example:

If a person was supposed to pay 2000 rubles for transport tax, but did not pay for 3 months, the amount with accrued penalties will be - 2000 tax x 8.25% x 1/300 x 90 days = 49 rubles 50 kopecks.

In other words, for three overdue months you will have to pay 2049.5 rubles along with tax. If a fine was also imposed, 400 rubles will need to be added to this amount.

If for some reason the fine amount has not been paid, the person may be held accountable in the form of seizure of property . In this case, tax officials issue a protocol and send it to the federal bailiff service.

A similar document is valid for 2 months from the time it was sent to the bailiffs, that is, after 2 months it is impossible to launch enforcement proceedings on overdue taxes.

Based on everything said above, we can conclude that failure to pay transport tax can lead to quite serious problems . In this case, the tax increases almost three times; moreover, there is a risk of encountering problems such as seizure of property and accounts.

Even if this or that emergency situation occurs, it is worth warning tax officials about it. Otherwise, you will have to spend a lot of time and nerves challenging the court decision through the court.

Penalty: calculation formula

In the event that an individual’s annual payment is overdue, a daily penalty is charged, which goes to the state treasury, as well as the transport tax itself.

The amount of the daily penalty is calculated using the exact equation:

Starting from 2021, the amount of the refinancing interest rate is equal to the key rate of the Central Bank. This information is located on the Bank of Russia portal.

To better understand this theory, let's give an example:

A certain Ivanov has a delay in transport tax for a period of ten days, with a fixed tax amount of 5,000 rubles. If you calculate the penalty using this formula, you get an amount equal to 127.5 rubles (5000 x 8.25% x 1/300 x 90 days).

Note! First of all, you need to pay off the full amount of the fee on the receipt. Then, after waiting for the money to be credited to the unified tax database, you will have to pay penalties. This is the only way to stop the accrual of penalties for the time the payment was credited to the Federal Tax Service database.

It must be kept in mind that if a car is purchased, but the payment receipt for the next year has not arrived, you should immediately contact the tax office and inform it about the data on the car strictly before December 31.

Otherwise, a fine will be imposed on the owner of the vehicle.

Instructions for paying transport tax online in 2021

Individuals pay the transport fee based on a receipt sent from the Tax Department. It indicates a specific amount calculated by tax authorities using the current formula. Also, each notification has its own identification number, thanks to which you can not only make a payment, but also check its crediting. The most convenient way for individuals is to pay transport tax online. There are options for this.

Through Sberbank Online

The electronic application created by Sberbank provides a whole range of different services. It practically duplicates all the functions of a real bank branch: here you can not only make payments, transfer money from account to account, but also get advice on important issues. Only owners of Sberbank plastic cards can use the site after authorization on the site.

To pay transport tax, the user will need:

1. Log in to the website located at sberbank.ru.
2. Go through the authorization procedure by entering your personal data, phone number and your Sberbank plastic card number.
3. On the main page of the site, select the section “Payments", and in it open the tab "Taxes, fines».

   

4. In the list that opens, select “Taxes, work patents».

   

5. Next we go to “Search and payment of taxes to the Federal Tax Service", select .

   

6. In the electronic form that appears on the screen, you should enter the details of the received tax notice and click “Continue».

   
   You can also find the accrued tax by entering the payer’s personal INN number, or a scanned QR code of the notification .

7. Next, check all the details and click “Continue", then press the button "Pay (payment amount)».

   
   And we confirm the operation by entering the SMS code .

Through “Gosuslugi” using TIN

Another option for paying transport tax online is using the State Services portal with a 30 % . It is located at the email address Gosuslugi.ru.

Paying taxes and fees using it looks like this:

1. We go to the State Services .
2. Log in if you don’t already have a personal account on the portal. To do this, enter your passport data and SNILS pension card number.
3. At the top of the home page, open the section “Payment».

   

4. After this, information about all accrued taxes, including transport taxes, is displayed on the screen.
5. If the specific amount of accrued tax is not indicated, you can find it out manually.
6. To do this, press the button “Pay by receipt».

   
   Enter the tax ID code in the field that appears and click “ Find ”.

   
   It is indicated in the notice at the top of the form, and consists of 20 or 25 digits .

7. After this, click the cursor on the button “Payment", and the program will offer to select a specific payment option.

   
   This could be a bank card, an electronic wallet, or a mobile phone.

8. After confirmation of the transfer, the money is debited from the user’s account and transferred to the Federal Tax Service.

   

"YuMoney" (ex-Yandex.Money)

The Yumani electronic payment system also allows you to pay off transport tax debts.

The step-by-step procedure in this case looks like this:

1. We enter the Yumani .
2. Sequentially select the sections “Payment.

   
   

3. In the electronic form that appears on the screen, indicate your TIN and tax notice identification number.
4. Press the button "Check", and the system searches for the required payment in the electronic database.

   
   

5. After searching, the amount to be paid is displayed on the screen.

   

6. We confirm the payment.

   
   The required amount is debited from the YuMoney electronic wallet account (formerly Yandex.Money).

Taxpayer's account on the Federal Tax Service website

The Federal Tax Service website is located at nalog.ru, and gives users the opportunity to pay transport tax using an INN. To make a payment you need:

1. Log in to the Tax Department website and log in. This can be done through the portal " Public services", or by receiving a registration card at the territorial office of the Federal Tax Service.

   

2. The card indicates the taxpayer’s INN and password to enter the site (or register through the State Service src=»https://osago-gosuslugi.ru/wp-content/uploads/2020/12/2020-12-15_13-15-16.jpg "class="aligncenter" width="582″ height="430″[/img]
3. Having visited the site, select in the section “My taxes» the payment required for repayment is a transport fee.

   

4. Opposite it, click on the button “Pay", after which the plastic card is debited in the amount required for repayment.

   

There are two versions of the application - for PC and mobile devices. Their range of functionality is no different and offers the same set of services.

Is there a fee when paying?

The deduction of commission interest and its size depends on the payment method. For example, a commission is charged for transferring funds from electronic wallets. No additional deductions are expected on the official website of the Federal Tax Service or Sberbank online. On the Gosuslugi portal, on the contrary, payers are given a 30 percent discount when paying transport tax through this resource.

When legal entities are “hiding”

Legal entities, unlike citizens, are required to independently calculate the car duty. Accordingly, the Federal Tax Service does not take any part in calculating the amount of taxes.

The basis for the calculation is the information provided by the authorities that registered the car, and based on the results of the tax period, the calculation of the transport duty due for payment is made.

In this case, the tax can be charged only for the actual operation of the car, that is: for how many months the vehicle is registered with the traffic police, exactly that much must be paid.

Note! Unlike ordinary citizens, legal entities pay transport tax by making advance payments.

If taxes are not paid, the Federal Tax Service takes legal action, as in the case of individuals.

Important! Unlike ordinary citizens, the deadline for legal entities depends on the region of registration, and most often falls at the beginning of February of the year that follows the reporting period. The claim has a statute of limitations of six months after the end of the period for paying the tax.

What happens if you don't pay transport tax?

1. In the event of failure by a taxpayer (payer of fees) - an individual who is not an individual entrepreneur (hereinafter in this article - an individual), within the established period of time, the obligation to pay a tax, fee, penalty, fines, the tax authority (customs authority) that sent the demand for the payment of taxes, fees, penalties, fines (the tax authority at the place of residence of an individual in the event of deregistration of this person with the tax authority that sent the request for payment of taxes, fees, penalties, fines), has the right to apply to the court with an application for collection of the tax , fees, penalties, fines at the expense of property, including funds in bank accounts, electronic funds, transfers of which are carried out using personalized electronic means of payment, and cash funds of a given individual within the amounts specified in the request for payment of taxes, fees, penalties, fines, taking into account the specifics established by this article. (as amended by Federal Laws dated June 27, 2011 N 162-FZ, dated July 23, 2013 N 248-FZ) An application for the collection of taxes, fees, penalties, fines from the property of an individual (hereinafter in this article - the application for collection) is submitted in relation to all claims for payment of taxes, fees, penalties, fines for which the deadline for execution has expired and which have not been fulfilled by this individual on the date the tax authority (customs authority) filed an application for collection with the court. The specified collection application is submitted by the tax authority (customs authority) to the court if the total amount of tax, fee, penalties, fines to be recovered from an individual exceeds 3,000 rubles, except for the case provided for in paragraph three of paragraph 2 of this article. (as amended by Federal Law No. 20-FZ dated March 4, 2013) A copy of the application for collection no later than the day it is filed with the court is sent by the tax authority (customs authority) to the individual from whom taxes, fees, penalties, and fines are collected. 2. An application for collection is submitted to a court of general jurisdiction by a tax authority (customs authority) within six months from the date of expiration of the deadline for fulfilling the requirement to pay taxes, fees, penalties, fines, unless otherwise provided by this paragraph. 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 (customs authority) when calculating the total amount of tax, fees, penalties, fines to be recovered from an individual, such amount taxes, fees, penalties, fines exceeded 3,000 rubles, the tax authority (customs authority) applies to the court for collection within six months from the day when the specified amount exceeded 3,000 rubles. (as amended by Federal Law No. 20-FZ dated 04.03.2013) 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 (customs authority) when calculating the total amount of tax , fees, penalties, fines to be collected from an individual, such amount of taxes, fees, penalties, fines does not exceed 3,000 rubles, the tax authority (customs authority) applies to the court with an application for collection within six months from the date of expiration of the specified three-year term. (as amended by Federal Law No. 20-FZ dated 04.03.2013) The deadline for filing an application for recovery missed for a good reason may be restored by the court. 3. Consideration of cases on the collection of taxes, fees, penalties, fines at the expense of the property of an individual is carried out in accordance with the legislation on administrative proceedings. (as amended by Federal Law No. 23-FZ dated 03/08/2015) A demand for the collection of taxes, fees, penalties, fines at the expense of the property of an individual may be presented by the tax authority (customs authority) in the manner of claim proceedings no later than six months from the date of issue court ruling to cancel the court order. If the deadline for filing an application for recovery is missed for a valid reason, it may be restored by the court. The application for collection may be accompanied by a petition from the tax authority (customs authority) to seize the property of the defendant in order to secure the claim. 4. Collection of taxes, fees, penalties, fines from the property of an individual on the basis of a judicial act that has entered into legal force is carried out in accordance with the Federal Law “On Enforcement Proceedings”, taking into account the specifics provided for in this article. 5. Collection of taxes, fees, penalties, fines from the property of an individual is carried out sequentially in relation to: 1) funds in bank accounts and electronic funds, transfers of which are carried out using personalized electronic means of payment; (as amended by Federal Law No. 162-FZ of June 27, 2011) 2) cash; 3) property transferred under an agreement for the possession, use or disposal of other persons without the transfer of ownership of this property to them, if in order to ensure the fulfillment of the obligation to pay taxes, fees, penalties, fines, such agreements are terminated or declared invalid in the prescribed manner; 4) other property, with the exception of those intended for everyday personal use by an individual or members of his family, determined in accordance with the legislation of the Russian Federation. 6. In the case of collection of a tax, fee, penalty, fines at the expense of the property of an individual that is not cash, the obligation to pay the tax, fee, penalty, fines is considered fulfilled from the moment of sale of such property and repayment of the debt from the proceeds. From the date of seizure of the specified property and until the day of transfer of the proceeds to the budget system of the Russian Federation, penalties for late transfer of taxes and fees are not charged. 7. Officials of tax authorities (customs authorities) do not have the right to acquire property of an individual sold in the execution of judicial acts on the collection of taxes, fees, penalties, fines at the expense of the property of an individual.

Article 48 of the Tax Code of the Russian Federation