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.
Recalculation examples
Transport tax benefit
If a citizen entitled to a transport tax benefit has not submitted a corresponding application, the benefit will be provided on the basis of information received by the tax authority from other authorized departments. It will be applied from the tax period in which the taxpayer has the right to a benefit provided for by the law of the subject of the Russian Federation. Accordingly, the tax will be recalculated from the tax period in which the individual became entitled to the benefit.
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.
Taxes will be recalculated in a new way
If the characteristics of an object have changed
According to the new rules, when the quantitative and qualitative characteristics of a property change, its cadastral value must change. Accordingly, the change will also affect the amount of tax, which is calculated based on the cadastral value.
What is considered a change in the characteristics of an object? If we are talking about real estate, then this means changing the purpose of the premises or its area. If we talk about land, then this is a change in the type of permitted use of the site.
So, if such changes occur, the cadastral value will change. From the day when the new cadastral value was entered into the State Register of Real Estate, the property tax of organizations and individuals should be recalculated. The recalculation rules are as follows:
- From January 1 of the accounting year until the date of change in the cadastral value, its old value is used. The following coefficient is applied: the number of full months from the beginning of the year until the day the value changes / the number of calendar months in the tax period.
- From the day the value changes until December 31 of the accounting year, the new value of the cadastral value is used. The following coefficient is applied: the number of full months from the date of change in value until the end of the tax period / the number of calendar months in the tax period.
In this case, the month in which the cadastral value changed is considered full if its change occurred before the 15th day inclusive.
The above applies to the property tax of organizations and the property tax of individuals. These rules will apply from 2019.
If the error has been corrected
Sometimes the cadastral value may change for reasons not related to changes in the characteristics of the property. For example, it was incorrectly calculated or indicated in the Register with an error. The basis for changing the cadastral value may be a decision of a court or a special commission. In all these cases, the property or land tax must be recalculated.
The following procedure currently applies :
- If the error was of a technical nature, then taxes are recalculated for all previous periods from the time the error occurred.
- If the cadastral value is disputed in court or a decision to change it is made by a commission, then the recalculation is made from the tax period in which the revision was requested. However, not before the cadastral value, which is now disputed, was entered into the Register.
Starting in 2021, the second rule will change. The recalculation will be carried out not from the period in which the revision was announced, but for all previous periods when the old (disputed) cadastral value was applied.
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.
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 act
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 the services of the Federal Tax Service of Russia website www.nalog.ru for this:
- personal account of the payer – individual;
- “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 should be filled out using the standard online format:
Those who are very new to the Internet can call the Unified Contact Center of the Federal Tax Service of Russia at 8 800-222-22-22.
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
Situations leading to recalculation
Let us deviate somewhat from the sequence set out in the letter in question N BS-4-21/ [email protected] and begin the commentary with the thesis set out in its second part. Here are possible situations that may necessitate tax recalculation. According to the management of the tax service, the circumstances for recalculating taxes may be:
- request from the taxpayer regarding out-of-date information specified in the tax notice. Such an appeal requires interaction between the tax inspectorate and the authorities (organizations, officials) that provide information in accordance with Article 85 of the Tax Code of the Russian Federation (hereinafter referred to as the registration authorities);
- submission by the taxpayer of documents confirming the right to a tax benefit, tax deduction, tax exemption for the tax period specified in the tax notice;
- publication of regulatory legal acts changing elements of taxation (tax rates, tax benefits, tax deductions, etc.), extending with a retroactive date to the tax period for which the tax notice was sent;
- determination of the cadastral value of real estate objects (tax base) based on the results of correction of errors or as a result of challenging its value after sending tax notices for the tax period covered by the newly determined cadastral value;
- receipt by tax authorities of information not previously provided by registration authorities: about the termination (emergence, registration) of rights to the object of taxation;
- about changing the address of residence of an individual;
- other information influencing the formation of a tax notice;
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.
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.
Recalculation period
Tax recalculation is possible for no more than three tax periods that precede the year of sending a new tax notice (with a changed payment amount). At the same time, recalculation is not done if it entails an increase in previously paid amounts of land tax or property tax for individuals, that is, it worsens the situation of the taxpayer (clause 2.1 of Art. Tax Code of the Russian Federation). From July 1, 2021, this condition will also apply to transport tax.
The Tax Code does not establish other rules limiting the period for which recalculation of “property” taxes is possible.
Request a tax reconciliation report from the Federal Tax Service via the Internet Request for free
