At the end of November or beginning of December each year, car owners across the country receive notices about the need to pay vehicle tax. Legal entities and individual entrepreneurs independently calculate the amount to be transferred to the budget. And for individuals, the tax office makes the calculations. Inspectorate employees calculate the exact amount of transport tax based on the car model, year of manufacture, power and other conditions. However, not always all the necessary information is received by the Federal Tax Service on time. Therefore, errors are inevitable in some situations, and transport tax may need to be recalculated.
In what cases is transport tax recalculated?
- The car has been sold. Most likely, the data has not yet been received by the tax office, or has not reached the required department. You must inform the inspector about this and present the purchase/sale agreement.
- The car was stolen. In this case, the owner must provide a copy of the theft certificate received from the police. This can be done before the receipt for payment arrives. Then recalculation can be avoided.
- An individual owns several cars, but tax is assessed on only one.
- The tax was calculated incorrectly. The human factor is present in the tax office to the same extent as in other organizations. If, after receiving a receipt for payment of transport tax, you notice that the wrong brand of car or the wrong power is indicated in the calculations, you need to contact the tax office as soon as possible for recalculation.
- No benefit applied. In this case, you also need to write an application for recalculation, indicating the reason for the right to a benefit.
Actions of an individual
If an individual disagrees with the calculations given in the received tax payment notice, which must be delivered to him no later than 30 days before the payment is due, he has two options for possible actions:
- directly contact the tax office, verbally explaining your objections and also providing the necessary supporting documents;
- send via mail to the Federal Tax Service Inspectorate a pre-filled application form attached to the notification and intended for filing such objections.
After appropriate verification of the data provided by the individual, if the Federal Tax Service Inspectorate agrees, the tax will be recalculated and the individual will receive a new notification.
Individuals who have not received notification of payment of transport tax from the Federal Tax Service Inspectorate in 2021 are required to notify the Federal Tax Service Inspectorate themselves of the presence of a vehicle subject to mandatory taxation.
Recalculation of tax on a sold car
The transport tax calculation period is calculated in months. Therefore, in order to understand when it should stop accruing, you need to know the date of conclusion of the purchase/sale agreement.
If the sale was completed in the first half of the month before the 15th, then the tax will be charged to the new owner from this month. If the contract is dated in the second half of the month, then the current month will have to be paid to the former owner.
Thus, using the receipt you can check the correctness of the accrual after the sale.
Why might the calculation be wrong? The reason is simple. The tax office did not receive information from the traffic police. Or the employee who calculated the tax was inattentive.
What should the former owner do in this case? First of all, you need to contact the tax office to find out the reasons. Perhaps the mistake was made due to inattention and, in connection with the sale of the car, the inspector will correct it himself. If not, the individual needs to confirm the fact of selling the car by submitting a purchase/sale agreement.
- Take a certificate from the traffic police about your deregistration for a specific car;
- Contact the tax office at your place of registration;
- Fill out the application for recalculation;
- Attach a copy of the purchase/sale agreement to confirm the information provided.
You can fill out the application yourself and send it to the tax office by mail.
The situation will become more complicated if, after receiving ownership of the car, the new owner does not register the car in his name. Then you won’t be able to avoid unnecessary expenses on someone else’s tax.
What to do if the message contains a different amount
After receiving the message, you need to compare the amount of tax calculated by the tax authority with the amount that was calculated and paid by you.
They may coincide. This is the best option, which will not require any action from you, except, perhaps, checking how you reflected the accrual of transport tax in your accounting.
If you have accrued and paid more tax than the inspectorate indicated in its message, the amount of overpaid transport tax can be returned or offset (Article 78 of the Tax Code of the Russian Federation).
If the inspection sent you a message without taking into account your benefits, submit explanations and documents within 10 days from the date of receipt. This must be done within 10 days from the date of receipt of the message (clause 6 of Article 363 of the Tax Code of the Russian Federation).
You will be notified of the results of the review. If the benefit is confirmed, the inspectorate will recalculate the tax and send you an updated message within 10 days after its preparation.
The inspection must review explanations and documents within 1 month from the date of receipt. By decision of the management, the period can be extended for another 1 month (paragraph 1, paragraph 7, article 363 of the Tax Code of the Russian Federation).
If your right to the benefit is not confirmed, your arrears will be recorded and they will begin to collect it. And you will need to wait for a requirement to pay tax in accordance with paragraph 1 of Article 70 of the Tax Code of the Russian Federation (paragraph 3 of paragraph 7 of Article 363 of the Tax Code of the Russian Federation). This is the most unfavorable result of the new procedure for calculating transport tax.
Recalculation for a stolen car
Car theft causes a storm of negative emotions. Therefore, there is not the slightest desire to remember about the transport tax. However, when at the end of the year it becomes necessary to pay for a car that the owner has not used, you have to pull yourself together.
According to the Russian Tax Code, the owner of a car has the right not to pay tax during the theft. However, you still need to notify the tax office about this. To recalculate, the owner must contact the police and report the theft.
Traffic police officers will issue the owner with a certificate of theft and initiation of a criminal case. You must contact your local Federal Tax Service with these documents. There the motorist fills out an application.
How is recalculation carried out in case of vehicle theft?
When a car is stolen, the owner can do the following:
- demand recalculation of transport tax;
- deregister the vehicle with the traffic police.
If a citizen requests a recalculation, then the tax will not be charged until the car is found and returned to the owner.
Tax officers do not have the right to request information about vehicle theft from the police. Therefore, the motorist obtains the relevant certificate independently. If the vehicle was stolen after the 15th, then no tax will be charged for that month. If the theft was committed earlier than the 15th, then the recalculation will be made only from the next month.
Recalculation of transport tax in connection with the benefit
A certain category of citizens has the right not to pay vehicle tax. These include pensioners, large families, disabled people of groups 1 and 2, as well as heroes of Russia and the USSR. If the tax at the end of the year does not take into account the car owner’s right to a benefit, you need to contact the tax office with an application and documents confirming the legality of applying the benefit.
It is not necessary to use the benefit. That is why the tax office does not begin to apply it automatically.
To receive your legal deduction, the beneficiary must submit an application for a transport tax benefit and, if necessary, an application for recalculation for the last three years.
Owners of large trucks weighing more than 12 tons are required to pay tax according to Plato. It provides for tolls on federal highways. For such motorists, a tax benefit is also provided. If the calculation is incorrect, the owner has the right to recalculate the accrued tax.
How to write an application for transport tax benefits?
How to recalculate transport tax?
Tax inspectors from Federal Tax Service No. 15 reminded accountants what documents are needed to recalculate transport tax. You must bring to the inspection a certificate from the State Traffic Safety Inspectorate confirming the deregistration or discarding of the vehicle, as well as a certificate from the Department of Internal Affairs confirming the initiation of a criminal case regarding the theft.
If the notification indicates an incorrect engine power or vehicle type, then you must also provide a copy of the vehicle title or vehicle registration certificate. By the way, you need to submit transport tax documents on the 12th window.
You can find documents on the website
Just like all social insurance funds, Social Insurance Fund No. 30 now accepts certificates confirming the main activities of the enterprise. Social Insurance informs its clients that forms for these documents can be found on the website www.FSS.ru. Let us remind you that inspectors should submit an application, a confirmation certificate, a copy of the explanatory note to the balance sheet, and a copy of the license.
FSS warns of fine
Social Insurance Fund No. 31 reminds that accountants must submit reports for the first quarter by April 17, 2006. Inspectors will impose a fine on organizations that submit documents after this deadline.
The FSS also reports that reports without confirmation of the main type of activity will not be accepted. Confirmation must be submitted strictly before April 15, 2006.
Accountants were asked to do arithmetic
Employees of Tax Inspectorate No. 18 invite accounting workers to independently determine which department of desk audits their enterprise belongs to. To do this, you need to look at the TIN of the company. If the number is greater than 771815260_, then you need to focus on the penultimate digit.
If it is odd, the organization belongs to the desk audit department No. 1. Accountants of these enterprises should contact windows No. 5 and 6. If the number is even or “0,” then the company belongs to the desk audit department No. 2 - windows No. 7 and 8.
The inspection regime has become stricter
Employees of the Federal Tax Service Inspectorate No. 24 ask you to pay attention to changes in the operating mode. Reception of income declarations in form 3-NDFL and certificates of income of individuals from tax agents in form 2-NDFL is carried out on weekdays (except for lunch breaks - from 12.30 to 13.15) from 9.00 to 20.00. However, this schedule will be valid from April 17 to 21 and from April 24 to 28.
In addition, the inspection is open even on some weekends from 9.00 to 16.00 (without lunch break). In April, inspectors are waiting for taxpayers on the dates: 22, 23, 29 and 30.
To contact the Federal Tax Service, it is better to call first
Now Inspectorate No. 5 has two addresses, so an accountant who does not want to waste time searching for the right office is better off calling the tax office first or using our information. Reporting of legal entities is accepted in the building located on 3rd Roshchinskaya Street, building 3. And individual entrepreneurs should submit books of income and expenses to Shabolovskaya Street, building 8, building 1, office 203.
For questions regarding VAT refunds and the application of the 0 percent rate, accountants should contact Shabolovskaya Street. The phone number where you can get help is 237-09-44. Inspectorate No. 5 also reports that they record the 2-NDFL program in office 213 at the address: 3rd Roshchinskaya Street, building 3.
How to submit an application for recalculation of fuel tax?
Taxpayers have the right to submit an application to the Federal Tax Service at the place of registration in person to the inspector, through an authorized representative with the provision of the original power of attorney, as well as through the Russian Post by sending a letter with a list of attachments. In addition to standard methods, the State Services service is gaining popularity. You can also submit an application through it if you have a verified account.
The application form can be found and obtained from the Federal Tax Service or found on our website. The Tax Code does not have an approved application form, so you can write it in free form.
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- Moscow ext 152
- St. Petersburg ext 152
- All regions ext 132 (Toll free)
The samples differ in the reasons for requesting a recalculation, but in general they have the same structure.
- In the upper right corner it is necessary to write that the application is intended for the head of the tax office in which the individual is registered, and the full name, telephone number, address of the taxpayer;
- Next, indicate the name of the application, for example, “Application for recalculation of transport tax in connection with the theft of a car”;
- In the text, indicate a link to the article in the Tax Code of the Russian Federation and the reason why the individual is asking to recalculate the accrued amount;
- List the technical characteristics of the car (make, license plate, year of manufacture, power, etc.);
- Indicate the method of contacting the taxpayer. The tax office can send a response by mail or deliver it during a personal visit;
- List the attached documents confirming the legality of the recalculation;
- Signature and current date.
applications for recalculation of transport tax
Where to send your application and when will it be considered?
The procedure for considering applications from taxpayers is regulated by Federal Law No. 59 of May 2, 2006 (hereinafter referred to as the Federal Law). So that you don't have to worry about studying the whole document, below we will answer the most important questions.
Where should I send my application for recalculation of transport tax?
The appeal should be addressed to the tax office at your place of residence, that is, to the one that incorrectly calculated the road tax for you (Part 1 of Article 8 of the Federal Law).
You can send an application:
Via the Internet (using the online service “Contact the Federal Tax Service of Russia” on the website nalog.ru);
In person (be sure to bring your passport with you).
You can find out the exact address of your Federal Tax Service here. To do this, enter your residential address in the special line and click the “Next” button.
When will the application be considered and where will the response come?
The decision on recalculation is made within 30 days (Part 1 of Article 12 of the Federal Law). In some cases, the consideration time may be extended, but not more than a month. The answer will come by mail or email if you indicated it in the application.
How do I know if my application has been accepted?
To make sure that the application was not lost on the way to the tax office and was accepted for consideration, use the “Find out about the complaint” service on the Federal Tax Service website. The search for requests is carried out by the taxpayer's last name or TIN. With its help, you can find out when the application was received, in what time frame a decision will be made on it, and at what stage of consideration it is now. If the search does not produce results, contact the INFS help desk at your place of registration and check the status of the application through the operator.
Remember, you have every right to contact the tax office for a recalculation. However, before you start filling out the application, make sure that there really is an error, otherwise you will simply waste your time. Read about the rules for calculating transport tax in this article.
Source of the article: https://zakon-auto.ru/info/autonalog/pereraschet.php
What documents need to be attached to the application?
When submitting in person or sending by mail, the car owner who is counting on recalculation of the technical tax must attach the following documents to the application.
- Passport of a citizen of the Russian Federation (or other identification document);
- TIN, if any;
- Documents confirming ownership (PTS);
Copies of these documents are attached to the application, regardless of the reason for the recalculation.
In addition to them, the inspector may request supporting documents upon admission. These include:
- Purchase/sale agreement and document on deregistration of the car from the traffic police;
- Certificate of car theft;
- PTS or other document confirming technical characteristics;
- A document allowing the benefit to be applied.
The most convenient way is to come to the tax office with the specified documents and fill out an application for recalculation on the spot, since most inspectors require you to provide original documents.
During what period is it possible to recalculate TN for individuals?
Usually, owners quickly discover the error and recalculate for the previous year. However, this does not always happen. Tax officials have the right to recalculate incorrectly calculated tax for the last three years. However, they cannot do this without a written statement from the owner of the car. Thus, if an error was discovered in 2021, recalculation can be made for 2021, 2021 and 2021.
After recalculation, the applicant can offset the overpayment against future payments or refund the money. The owner must indicate this in the application for refund of the overpaid tax. It indicates the recipient's bank details.
Tax recalculation. What is this?
Recalculation of the amount of transport tax is a change in its amount as a result of additional conditions that have opened. Tax recalculation can be made either up or down.
The tax notice, which is received at the place of registration once a year, contains information about calculations for the last tax period (amounts must be paid before the date specified in the document) and tax recalculations (if any).
The tax service can make recalculations only for the last 3 reporting periods.
If the taxpayer has paid an amount in excess of the required amount, then it can be:
- offset against tax payment for the next period;
- return in full to the person or organization.
However, the latter is only possible if a corresponding application is submitted, which indicates the details of the personal account to which the specified amount must be returned.
Can the Federal Tax Service recalculate the technical tax on its own?
The situation when a motorist did not submit an application to the tax office, but a new receipt with an adjustment arrived, occurs quite often. Usually in such cases there is an increase in the amount payable.
Additional charges have to be made for the same reasons as recalculation: inattention of tax officials who indicated less power than needed, information that was received at the wrong time, and so on.
Despite the indignation of car owners, the Federal Tax Service has the right to do this in accordance with Articles 31 and 32 of the Tax Code of the Russian Federation. The taxpayer, in case of disagreement with the additional assessment, may contact the tax office to clarify the circumstances. If there is no result, you can fight for your innocence in court.
Tax payments of the car owner are his direct responsibility to the state. Money received by the budget as a transport tax is spent on building new roads and repairing old ones. However, there is no such thing as extra money. And paying additional tax amounts is expensive. Therefore, the car owner must independently control the tax accrued on the receipt. If it is necessary to submit applications for recalculation, the motorist needs to collect supporting documents and submit the originals to the Federal Tax Service at the place of registration. After considering the issue, you need to write an application for a refund or offset in favor of future payments. The main thing is not to delay in correcting tax mistakes. After all, the period for which recalculation is possible is only 3 years.
Let's sum it up
There are quite a few situations in which there is an urgent need to apply for recalculation of transport tax. Evasion of payment will lead to liability, and unnecessary expenses are not beneficial to anyone.
To carry out this procedure correctly, you must provide all the necessary packages of documents and give reasons why you need to recalculate. And if you disagree with the decision of government agencies, you can always challenge the tax service’s decision and achieve a reduction in the amount in your next notification.
