How and within what time frame should a car be registered with the tax office?

01.12.2015

When registering a car or making changes to documents, the traffic police transfers data on vehicles and persons for whom they are registered to the tax office. I'll tell you more about this.

Information from the State Traffic Inspectorate is received by the relevant Departments of the Federal Tax Service of Russia in the form of data transfer files:

• annually before February 1 of the current calendar year about all vehicles and the persons on which they are registered, as of December 31 of the expired calendar year;
• within 10 days after registration or deregistration of vehicles, as well as persons to whom the vehicles are registered.

When do you need to register your car with the Federal Tax Service?

The change to the tax code was introduced into the document in mid-2014 and came into force in 2015. This amendment provides for the submission by an individual to the tax office of data on the possession of vehicles. Car registration must be done before December 31 of the next tax year. Then payments will be accrued for the current or preceding tax period.

If you owned a vehicle before January 2015, but did not receive a tax payment notice, and register your vehicle with the Federal Tax Service this year, the tax will be calculated from the start of registration. Otherwise, the tax office will still receive information from other sources, and you will have to pay from the time of purchase.

This video will tell you what to do if you receive taxes on a sold car:

What does the traffic police report?

Composition of transmitted information about vehicles and the persons to whom they are registered.

Vehicle category

Registering a car with the tax office

Since the advent of the new amendments, the life of car owners has become somewhat more complicated. Now you will have to register with one more authority.

Required documents

First, you need to take care of preparing the documents necessary to register your car. You should have almost all of them:

• A message about the ownership of vehicles, filled out in accordance with the KND form 1153006, approved by the head of the tax service.
• A copy of the vehicle passport received when purchasing the car.
• A copy of the contract for the purchase of a car.
• A copy of the registration certificate.

Next, we will tell you how to register a car with the tax office.

Procedure

Registering a car with the tax office is possible in three ways. Each of which has its own pros or cons, so choose the one that is most convenient for you:

1. Email. To do this, you need to register on the tax website, have a personal account there and have an electronic signature. The message about the availability of a car and copies of documents in electronic form must be confirmed by the applicant’s enhanced electronic signature and sent to the inspection post office. Receipt of documents must be confirmed within the next business day by confirmation of the date of dispatch and a receipt of acceptance with a certified electronic signature. In the future, all information about the car registered for tax purposes and the amount of transport tax will be posted in your personal account. If for some reason the documents are not accepted, you will have to take them yourself.
2. Personal appearance at the tax office. Collect all the necessary documents and their copies, go to the tax office, fill out a message about the ownership of the car and bring it to your inspector. The tax notice can be picked up in person or offered to be sent by mail.
3. Mail. The entire set of documents is sent to the tax office by post. Moreover, the letter must be registered with notification. Tax payment notices will be sent to the address specified in the letter.

The process of registering a car by a legal entity

There are several options for registering a car, namely:

• personal appeal to the traffic police;
• through the “Public Services Portal” (https://www.gosuslugi.ru)

No matter which method you choose, before contacting the traffic police or sending an application through State Services, a legal entity must pay the state fee and collect all the necessary documents.

Registration of a vehicle with the traffic police

If there is time and desire, the direct owner of the car, namely the head of the legal entity or his representative by notarized power of attorney, contacts the traffic police.

Usually, in order to carry out the process of registering a vehicle with the traffic police, and to reduce the time for this process, you need to make an appointment with the authorities in advance.

First, the documents for the company and the vehicle required for registering the car are checked.

Then the traffic police officer inspects and checks the vehicle itself, checking the originality of all parts and numbers with the documents for the car. It is also necessary to check that the vehicle complies with all safety regulations.

After all checks, the vehicle is provided with a license plate and the owner of the car is given a certificate of registration of his vehicle.

Registration of a vehicle through State Services

Without wasting nerves and time during crowding at the traffic police, as well as to save money on paying state fees, a legal entity can register a car through the State Services Portal of the Russian Federation or the State Services mobile application.

Like an individual, any legal entity can create a company account on the State Services portal. After registering on the portal, in the list of services of this service, you can find the Vehicle Registration service.

You must upload a completed application for vehicle registration and scanned copies of all required documents for the company and vehicle.

After which, the organization is given the opportunity to decide on a convenient date and time to come to the traffic police at the place of official registration of the legal entity.

It is better and more convenient to pay the state duty through the State Services portal, in connection with receiving a 30% discount. This service itself will transmit payment information to the traffic police.

On the day of registration, a representative of a legal entity receives a car registration service without a waiting list. The representative or authorized representative of the organization must have the originals of all necessary documents and a receipt for payment of the state duty, in case this information was not communicated to the authorities by the State Services portal itself.

How to deregister

Removal of a car from tax registration must be done in two cases:

1. If you transferred the car to another person by proxy. You need to go to the tax office and submit an application for this. A notarized copy of the power of attorney must be attached to the application for deregistration of a vehicle. In this case, the tax from the car owner will be transferred to the driver specified in the power of attorney.
2. When selling. You must immediately write a statement about this and send it to the tax office with a copy of the sales agreement in any way convenient for you. This will serve as the basis for recalculating the transport tax. Its amount will be calculated until the car is sold.

Sanctions for failure to register

Nothing yet. The state has provided time to build up until January 1, 2021. But after this, for a car that is not registered on time for tax purposes, you will have to pay a fine of 20% of the unpaid amount of transport tax.

This video will tell you about accounting for car expenses and how to calculate it:

Owning a personal car not only involves getting pleasure from such a purchase, but also imposes certain responsibilities on the owner of the vehicle.

The main and unshakable duty of a car owner is the payment of transport tax on movable property owned by him.

Find out all the ways to register your car for tax purposes and the procedure for deregistering it.

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When to register?

Previously, information about all facts of purchase and sale of vehicles was provided to the tax service of the traffic police department.

Now, according to the Law of the Russian Federation No. 52-FZ “On Amendments to the First and Second Parts of the Tax Code of the Russian Federation,” which came into force in May 2014, every citizen of the Russian Federation is obliged to independently provide information to the Federal Tax Service at the place of residence about what is in his personal possession. property, including the availability of vehicles.

Can they refuse to register a car?

State Traffic Inspectorate employees may refuse to register a vehicle. The main reasons for refusal to register a car with the traffic police:

• lack of necessary documents
• providing false or invalid documents
• identification marks of units and body do not correspond to the title
• the design of the car does not comply with the title
• the car is under arrest (by court decision)
• car wanted
• car as collateral
• The vehicle title does not contain a note indicating payment of the recycling fee

You can avoid troubles and successfully register your car by properly preparing for the procedure. Before visiting the department, check that you have collected all the documents. Please fill out the application carefully and use the sample provided at the station.

Procedure

To register a car for tax purposes , the owner has several options on how to do this .

The first option is to use the Internet . To do this, you need to contact the tax service with a passport and code (TIN), where the citizen will be entered into the federal database of taxpayers.

Next, you need to register on the official website of the tax service , log in, create your personal account and receive individual access codes - login and password.

When purchasing a new car, you can report this to the Federal Tax Service electronically, later providing copies of documents to the tax office .

In the future, in your personal account you can see the entire list of personal property and the amount of transport tax payable.

The second option is to send an application in any form and copies of documents for the newly purchased car to the address of the tax service by registered mail with notification.

In the future, notification of the amount and deadlines for payment of transport tax will be sent by mail to the address specified in the application.

The third option is to personally visit the tax office at the place of permanent registration , write an application for registration of owned vehicles and provide copies of all necessary documents. The tax payment notice can be collected either in person at the tax office or received by mail.

What documentation needs to be attached to the declaration?

First of all, let’s figure out in what cases it is necessary to contact the tax authorities. If a person has owned a vehicle for more than 3 years, then there is no need to send anything anywhere.

The legislator considered that 36 months is the period for which a car is purchased, obviously not for resale. That is, not to receive quick and significant income. Therefore, personal income tax is not withheld in the described situation.

Tax must be paid if the car has been owned for less than 3 years . There are exceptions to this rule:

• If the car is sold for less than 250 thousand rubles, then personal income tax is not withheld.
• If the sale price is less than the purchase price, then it is rightly considered that the car owner has not received any income, and accordingly, he does not need to pay tax in this case either.

We talked in more detail about in what cases a car seller is exempt from taxation here, and from this article you will find out what amount is not taxed.

Despite the fact that the seller in the above cases is exempt from paying personal income tax, he must contact the tax authorities with the following documents:

1. Passport . Not a driver's license, not a military ID, but a passport.
2. Tax return in form 3-NDFL . You can prepare it yourself. You can download a special program for filling it out on the Internet. If these options seem complicated, then you need to contact an organization that specializes in preparing such documents. The cost of filling out 3-NDFL will not be high.
3. The purchase and sale agreement under which the car was transferred to the new owner . As a rule, such a document is drawn up in three copies: for the buyer, for the seller, for the traffic police.
4. PrEP . This document will show that the car was purchased by the seller.
5. Certificate of income of the applicant in form 2-NDFL . It is necessary if the physical a person wants to receive a tax deduction not related to the sale of a car.

This is the most complete list of papers that need to be submitted to the tax authority at your place of residence.

If a vehicle has been re-registered, the traffic police authorities send data about this to the Federal Tax Service automatically - as part of interdepartmental cooperation.

If it turns out that the new owner did not register the purchased car with the MREO in his name, then the tax authorities will consider that the transaction did not take place. Accordingly, the tax will be accrued in the name of the previous owner - the seller under the DCT .

If the sold car is registered in a timely manner, then it turns out that the previous owner will only need:

• present your passport;
• submit a declaration - in person or by mail.

A new PrEP will not be required. Data about it will already be received from the traffic police. An agreement under which a person previously purchased a car will be needed only if the applicant wants to confirm that he sold the car cheaper than he bought it, that is, he did not receive income.

By the way: the declaration is submitted before April 30 of the year following the year of sale .

How to remove?

If the owner of a car transfers it for use to another person by proxy, you can report this to the tax office so that in the future the transport tax will be paid by the citizen operating the car.

To remove a car from tax registration at the tax office, you must write an application and attach a copy of the power of attorney, certified by a notary.

In this case, from the moment the owner of the vehicle applies, the tax service will stop charging tax to the owner of the car using the technical passport. All expenses will be borne by the driver specified in the power of attorney.

In case of sale of a vehicle, the taxpayer is obliged to immediately notify the fiscal authorities about this in order to remove the car from tax registration.

To do this, you must write a free-form application and attach a copy of the purchase and sale agreement for the vehicle. These documents can be sent either by e-mail or in the usual way by registered mail with notification.

Do you need MTPL insurance to register a car?

The MTPL insurance policy is a mandatory document for every car. The car must be insured at the time of registration with the traffic police. The policy is issued in paper or electronic format. Electronic insurance does not need to be printed and carried in the car.

It is not necessary to have an insurance policy with the traffic police. To check compulsory motor liability insurance, specialists use a single database. Uninsured cars are not registered.

Answers

question about Tolyatti

• Answer

If a car costs more than 300 thousand, then you have to pay income tax when selling it, as far as I understand. otherwise, sleep well

• Answer

They are inventing something locally. To register with the tax authorities, information is automatically received from the traffic police. And taxes are calculated not on the cost of the car, but on the power characteristics. This applies to both buying and selling. It has always been like this, and in recent years there have been no problems; the receipts arrive neatly by mail in September. If during the reporting period you bought and sold, then the receipt has 2 lines: for the old one until the moment of sale, and for the new one from the moment of registration.

• Answer

Now, according to the Law of the Russian Federation No. 52-FZ “On Amendments to the First and Second Parts of the Tax Code of the Russian Federation,” which came into force in May 2014, every citizen of the Russian Federation is obliged to independently provide information to the Federal Tax Service at the place of residence about what is in his personal possession. property, including the availability of vehicles.

The owner of the car must submit copies of the following documents to the inspectorate at the place of permanent registration: registration certificate of the vehicle; PTS (vehicle passport); vehicle purchase and sale agreement. To register a car for tax purposes, there are several options: 1. Send an application in any form and copies of documents for the newly purchased car to the tax service address by registered mail with notification. Payment notifications will be sent by mail. 2. Visit the tax office in person. 3. Internet (you still have to go to the tax office).

Registration of vehicles by a legal entity in its own and another region

Each vehicle owned by a legal entity must be registered with the traffic police.

The easiest and most correct way to register cars by legal entities is with the traffic police at the place of their state registration.

But nevertheless, any organization has the right to register a car in a foreign region in which this legal entity is not registered. This new rule makes life a lot easier for vehicle owners.

For example, an organization registered in Moscow can buy and register a car in St. Petersburg, while the owner has the right to drive everywhere, without limiting himself only to the city of registration of this vehicle.

Thus, any legal entity has the right, without any restrictions, to purchase and register any vehicle for its enterprise, registering it in any region of our country.

The only point that you should pay attention to is that in other regions the rules for registering vehicles may differ. For example, having your own unique application forms and your own additional list of required documents. It’s worth asking about everything in advance.

To summarize, for any legal entity, registration of any vehicle that is planned to be used on the roads of our country and not only of the country is a mandatory procedure under the legislation of the Russian Federation.

If a legal entity does not register its movable property in due time, namely 10 days after taking possession of the car, it will be issued a fine in the amount of 5,000 (five thousand) to 10,000 (ten thousand) rubles. The organization will have to pay the fine when this is discovered, namely at the time of registration of a car whose registration period has already expired.

If, however, an individual authorized by a legal company begins operating a vehicle without registration 10 days after purchasing this vehicle, the company represented by the driver faces a fine and/or deprivation of his driver’s license.

According to the legislative framework, the process of registering cars for legal entities is quite simple, including a small package of documents for the legal entity, vehicle and a fairly short period of time for the procedure itself.

However, it is recommended to entrust any issues related to the registration of a car with the traffic police to experienced employees.