"What Russian doesn't like to drive fast?" The old Russian proverb has come down to our days without the slightest distortion of meaning. Today, many of our compatriots who are going to buy a car are thinking about the most powerful “iron horses” that can reach high speed and have high acceleration dynamics. However, almost always the euphoria of owning a powerful car is replaced by disappointment when duty comes.

What is a transport tax

Transport tax is an annual direct collection from the population in favor of the budget of the Russian Federation, which is assigned to each owner of a motor vehicle with a power unit capacity of more than 70 hp. from.
The tax rate on cars varies greatly exponentially with an increase in the number of horses in the engine compartment, and on the example of Moscow (and in each region the rate is set differently, depending on economic indicators within the subject of the federation) these figures are (as of July 2018):

• From 71 to 100 liters. from. - 12 rubles *. with each l. from.;
• From 101 to 125 liters. from. - 25 rubles. with each l. from.;
• From 126 to 150 liters. from. - 35 rubles. with each l. from.;
• From 151 to 175 liters. from. - 45 rubles. with each l. from.;
• From 176 to 200 liters. from. - 50 rubles. with each l. from.;
• From 201 to 225 liters. from. - 65 rubles. with each l. from.;
• From 225 to 250 liters. from. - 75 rubles. with each l. from.;
• From 251 l. from. - 150 rubles. with each l. from.

Note! From the above list, you can clearly see and conclude that there is no proportional relationship between the power of the power unit and the tax rate in rubles, and the price increases approximately according to a parabolic function. So, the owner of a car with a capacity of 100 liters. from. will pay a small tax of 1,200 rubles a year, and if his car has twice as much power, then the price will not double (2,400 rubles), but will already amount to 10,000 rubles, that is, more than 8 times.

If a car enthusiast decides that he urgently needs a sports supercar or a huge SUV with a capacity of 400 hp. s., then his pocket will be empty annually by 60,000 rubles. But that's not all! Since 2015, a multiplier coefficient has been introduced in the Russian Federation for owners of super-expensive cars, and the amount of tax increases from 10% to 300% if a brand new car costs more than 3 million rubles.

But not every fan is eager to part just like that with such sums every year.

Transportation of people with disabilities as a way to avoid paying tax

Legal Ways to Avoid High Vehicle Taxes

• If you look at the table of distribution of tax rates depending on the region of our vast country, you can see that several subjects have extremely low tax rates. So, for example, if in Moscow, as mentioned above, this figure varies from 12 to 150 rubles. for 1 liter s., then in the Nenets Autonomous Okrug this rate already ranges from 0 to 50 rubles. "for the horse."

However, at the same time, no one interferes with a car registered in another region to safely move along Moscow or St. Petersburg roads. Only the tax at the end of the year should come to the place of temporary registration 3 times less than in megacities, and deductions go to the budget of the region where the vehicle was registered.

• In recent years, legislation allows individuals to arrange leasing for themselves. In fact, under this agreement, the car is on a long-term lease with monthly payment payments, which means it is registered to another person - the lessor. A fairly profitable and legitimate scheme that allows you not to pay taxes for a “foreign” car and use it as your own for the entire period of operation. However, it is quite possible that the lessor will oblige the individual to pay periodic payments already taking into account the tax.
• The last, not the most legal, way is to make adjustments to the Title Deed or the car purchase agreement, significantly underestimating the actual cost, which will eliminate the tax on luxury or engine power, as this will affect the tax rate.

However, not every government agency or a large car dealership will go for such a forgery, since in the process of verifying data in the tax office, these facts can raise a number of questions. And if the fact of illegal activity of persons involved in such acts is revealed, they can be brought not only to administrative, but also to criminal liability.

Important! Despite all the tricks that waste time, nerves and money of car enthusiasts, there can be only one most practical advice for them - choose a vehicle that will be affordable not only during the purchase, but also for the period of operation, and you don’t have to think further how to bypass the vehicle tax.

Consequences of non-payment of transport tax

A separate category of motorists are not very worried about the power of the vehicle, as they simply ignore the tax that comes at the beginning of the year, with the thought that the tax authorities are not bailiffs and will not be able to do anything, but the tax can be canceled, and they rarely check debtors. However, as practice shows, the tax authorities really “tolerate” up to 2-2.5 years, for which the amount of tax (s) and penalties on it are accumulated - 1/300 of the total debt for each day of non-payment after the allotted time.

The lessee does not pay transport tax

But, despite the fact that, according to the law, only 3 years are allotted for the inspection of the Federal Tax Service in order to ensure control over the payment of tax, after the same 2.5 years, the tax authorities can go to court, and the entire amount at once will turn into a court debt for a motorist, which the bailiff service will deal with, limiting the validity of a driver's license and prohibiting the debtor from traveling abroad, or, moreover, bringing him to disciplinary responsibility. Therefore, it is better to deal with all taxes on time, and transport is no exception here.

*Prices are as of July 2018.

When selling a car, when it changes hands, it is transferred with it and duty to pay vehicle tax.

Once again, it must be emphasized: the tax is levied exclusively from vehicle owners duly registered.

As soon as the car owner changes, appropriate changes are made to the traffic police database, then synchronization with the register of taxpayers of the Federal Tax Service is performed and subsequently the tax is charged on the new owner.

Calculation is in progress by number of full months of ownership cars by different people.

You should only remember about the deadlines for paying the tax - the fiscal authorities charge it with a delay of up to 10 months (in October 2015, you will need to pay the transport tax only for 2014).

That is, some time after the sale of the previous the owner will still receive vehicle tax notifications on the sold car and must pay past reporting periods when he used the vehicle.

After the death of the owner

A change in the taxpayer for transport tax can also be associated with a very sad event - death of the former owner.

The tax service ceases to accrue transport tax in the name of the deceased car owner. But the entire amount of debt on fiscal collections, accumulated earlier, will pass to the heirs.

They are will have to pay this debt., but only in amounts not exceeding the value of the property received.

The heirs can completely refuse the inheritance, then they will not receive the vehicle and will not have to repay the obligations of the deceased car owner.

Otherwise, when registering a car, all the debts of the former owner will be transferred to them.

Deregistered car

Here, too, everything is simple: a vehicle deregistered and without an owner, not taxed.

Until the new owner of the car is determined, no one is a taxpayer and does not pay a fee for owning this vehicle. The former owner will pay for the month the car was deregistered, transport tax as for a full month of owning it.

But the further fate of the vehicle will be determined by its next owner, and taxation issues will already concern new car owner.

If the vehicle is not registered

Here the situation is similar - the owner is not specified and no one has to pay tax on a car.

You just need to know that the lack of registration does not allow you to use a car and move freely on the roads.

The driver of a car without registration in the traffic police will be fined if he does not register the car:

1. Within 10 days after purchase.
2. Upon expiration of transit license plates.

It will not be possible to save on the payment of vehicle tax by avoiding registering a car. Anyway, the month of registration will be taken into account in the taxation of the new owner in full.

Calculation features

When the owner changes, the month of deregistration and registration is considered complete, respectively, both the seller and the buyer pay transport tax precisely for the month the transaction was made.

In total, the parties will pay 13 months of owning one car, because for the month of the conclusion of the transaction, tax will be charged to both the old and the new owner.

Tax "tails"

Problems with taxation will arise only if re-registration of the car by proxy.

In such a situation, the obligation to pay transport tax remains with the previous owner, but this is logical - the ownership is not re-registered, and the buyer is considered only a user, but not the rightful owner and therefore do not have to pay taxes.

It is better to avoid possible misunderstandings and execute a sale and purchase agreement, as it should - with the conclusion of the relevant agreement and the registration of the car on behalf of the newly minted owner.

Then the tax will be paid by the actual car owner, and not the former owner.

If the transaction was made not by proxy, but tax notifications continue to come to the previous owner already after the end of the payment period for the period of using the car, then you need to act.

In such a situation it is necessary apply to the Tax Service with a request to exclude the object of taxation from your personal file. An annex to such a statement will be a contract for the sale of a vehicle.

As a result of consideration of the appeal, the IFTS will exclude from the database references to a car that no longer belongs to you and will recalculate the transport tax debt.

The period of transfer of a car from one owner to another must be accompanied by the transfer of the object of taxation from one transport tax payer to another person. Accordingly, in this transaction the obligation to pay this tax will also pass to the next car owner. Problems and overlays are possible, but they are solvable.

Russians have been paying transport tax for almost a century, while the quality of roads in the country remains at a low level, especially in regions far from the center of the country, and, in addition, the government has introduced fuel excise taxes, which has made fuel more expensive for the consumer, although in many countries the cost of gasoline, diesel fuel is already included in the transport fee. Such double taxation raises many questions, as well as a desire to reduce or avoid paying taxes. Some categories of citizens are exempt from duty, others may reduce the rate. How not to pay car tax and do it legally, read this article.

To understand how to reduce or not pay transport tax at all, you need to understand when the obligation to pay tax arises, what determines the amount and how the duty is calculated. Firstly, if a citizen has registered his car with the traffic police, i.e. registered the car, then the owner is obliged to pay a fee from this. Therefore, it doesn’t matter at all whether the car actually exists or it burned down, drowned, whether the equipment is in good condition, whether it is disassembled into parts, whether it is in the garage or is constantly operated by the owner, “sold by general power of attorney” / leased out, whether there is insurance, technical inspection, etc. .d. In all listed (and not listed cases), the tax is charged to the person in whose name the car was registered.

Second, the payment amount Russian legislation, is regulated at the regional level, so even in neighboring subjects of the federation the rate varies. The amount of duty in our country is formed on the basis of several criteria:

• power of the propulsion unit;
• vehicle cost;
• places of registration of equipment;
• preferential driver category (if there is a privilege).

From this follows the scheme for calculating the transport tax. You can use an online calculator or calculate everything yourself according to the following scheme:

1. Define tax base by the number of horsepower or cubic meters indicated in the vehicle registration certificate.
2. Find on the website of the Federal Tax Service the rate of transport tax in the region where the car is registered.
3. Calculate the tax period. If the car was purchased at the beginning of July, then the owner of the funds will pay the fee only for six months.
4. Check for approved exemptions that reduce the amount of tax.
5. Apply a multiplying factor if the car cost three million or more, while it corresponds to a model included in the list of the Ministry of Industry and Trade.
6. The tax amount is equal to the product tax rate by the number of horsepower, increasing the coefficient and the period of ownership of the vehicle, expressed in full years.

Payment of taxes is obligatory for any citizen of the Russian Federation. In case of delay or non-payment, the IFTS will send a notification to the taxpayer demanding to pay the tax as soon as possible. Six months later, the fate of the defaulter will be decided by the court, and then by the bailiffs, who will claim the entire amount of the debt with the daily penalties and fines accrued on it.

When do you not have to pay duty?

1. The car was not registered with the traffic police or removed from it, while the reason why this happened is not important and does not affect the fact that a citizen does not pay transport tax.
2. If the taxpayer owns a car that was stolen or stolen (upon providing the relevant document from law enforcement agencies), the fee is not charged from the month following the theft.
3. When the TCP, on the basis of which the tax is calculated, contains information that does not correspond to reality. In such a situation, the owner can challenge the need to pay the fee by submitting evidence to the IFTS or proving the needlessness of the payment through the court. Separately, we note that it is not worthwhile to intentionally enter incorrect data into the document: sooner or later the lie will be revealed, which will lead to a criminal case and a fine.
4. If a Russian is individual entrepreneur, while using rented transport in work or its employees drive personal vehicles registered for them.
5. If the car owner has a federal or regional benefit, according to which the owner of the equipment is exempted from paying the fee.

Who is exempt from paying the transport tax?

Category 1. privileged categories of the population. Federal legislation includes disabled people of groups I and II, included in the list and parents with many children, who have children from three or more, and citizens who carry military service, and veterans of the Great Patriotic War, and liquidators of accidents at nuclear power plants (in Chernobyl, at Mayak), etc.

In the subjects of the federation, the list of categories of beneficiaries varies: for example, in the Kemerovo region in relation to one passenger vehicle with an engine power of up to 250 hp. old-age pensioners, disabled people of the third group, various public organizations are exempted from paying the duty, in Yaroslavl - low-income families with a large number of children; in Karelia, to obtain an exemption, you must be a social or military pensioner, and in Tomsk, you must be the owner of a pneumatic or caterpillar type vehicle. To find out if the owner of the car is among the beneficiaries, you need to select the desired region and city on the website of the Federal Tax Service.

Category 2 Owners of the following vehicles (their full list is presented in article 358 tax code RF (part 2)) - rowing boats; "passenger cars" intended for the disabled with an engine of up to 100 hp; sea ​​or river vessels used for fishing; registered agricultural machinery (tractors, cattle and milk carriers, etc.); equipment involved in road repair.

Category 4 Owners of heavy vehicles: the tax exemption is valid from 2015 to 2019. The exemption applies to both individuals and organizations. It covers cars from 12 tons and heavier, entered in the tax register of equipment causing damage to roads, while the owners of such cars pay approved contributions, the amount of which for the tax period must be more than the accrued tax.

Category 5. A foreigner is the owner of a car on which numbers of another country are installed (i.e. the car is not registered in Russia). This situation is possible for those residents of our state who have a residence permit or other citizenship.

Category 7. Owner of a leased vehicle (the fee is paid by the lessor company, which owns the equipment during the term of the contract). True, it is worth remembering that the transport tax is most likely already included in the amount of each lease payment, and with interest.

Category 8. A citizen using a car by proxy. Exception: if the tax authority is notified of the fact of transfer and the corresponding permission, then the obligation to pay the fee is shifted to the trustee.

If a motorist falls into the category of beneficiaries, then you need to fill out an application for tax exemption, take it to the tax office at the place of registration of the owner. You need to notify about the availability of benefits before April 1 of the next year.

Video - Who has benefits when paying transport tax?

If you register a car with the traffic police of a neighboring region ...

If you register a car with the traffic police of a neighboring region, where the tax rate is lower, then in most cases you will not be able to save money. As we wrote above, the amount of the transport fee depends on the place of registration of the owner. Today, the highest taxes are in the two capitals of Russia: for a car registered in Moscow with an engine of 150 hp. a resident of the region will pay 35 rubles for 1 power, in Yaroslavl - 28, in the Kemerovo region - 14, and in the Chukotka Autonomous Okrug - 7 rubles.

But, despite the fact that, under current laws, it is allowed to register a car in any region of Russia, without being tied to the owner’s place of residence, all the same, this information will be sent to the Federal Tax Service at the place of registration of the owner, therefore the tax is calculated from the rate that is set in the region of official residence of the car owner. Therefore, this option is suitable only for Russians whose relatives live in an attractive city in terms of taxation, while not forgetting that in the event of the death of a “dummy” owner, the rights to the car pass to his heirs.

If the car is expensive...

If the car is expensive, then you can try to reduce the fee. With the so-called “luxury” tax, if a citizen paid more than 3 million rubles for a car, when calculating the fee, the IFTS takes into account not only the above criteria, but also the brand, year of manufacture of the car, applying the increase factor to the usual rate. This practice was established in 2015. The Ministry of Industry and Trade annually on March 1 publishes a list of expensive vehicles for which the tax collection will be higher.

There are 909 models on the list, a year ago it included 708 cars. For example, the fee for the Ford Explorer Sport - 2015 (engine power - 345 horsepower), together with the multiplying factor, will amount to almost 57 thousand rubles in the capital. For the three-year-old BMW M6 convertible, the tax rate has doubled, and it will cost the owner 150,000 rubles. Rolls-Royce Dawn (2014) has a multiplier of 3, and therefore the duty on this car is one of the largest - 257,000.

Table 1. Increasing coefficients for expensive cars

Average cost of a car	Year of manufacture of the car
	02.03.2017	01.02.2017	no more than 1 year	no more than 5	no more than 10	no more than 20
from 3 million to 5 million rubles inclusive	1.1	1.3	1.5	-	-	-
from 5 million to 10 million rubles inclusive	-	-	-	2	-	-
from 10 million to 15 million rubles inclusive	-	-	-	-	3	-
from 15 million rubles	-	-	-	-	-	3

This list does not take into account the technical condition of the car and its contract price, officials sometimes even include non-existent models in the list (for example, the five-year-old Audi RS6, although this model has not been produced since 2010). If the car costs less than three million or has been in a serious accident, but it is listed, the tax will still be calculated with an increased coefficient.

Experts predict an increase in the coefficients listed in the law, which is associated with stable inflation, which means an increase in the cost of cars, therefore, if the cost of a car exceeds three million rubles, you can use the following ways to reduce the "luxury" tax:

1. Before buying a car, check if it is on the ministerial list(the purchased model may not even be there, despite the high cost, but, nevertheless, on March 1 next year, when the ministry publishes a new list, the brand may already appear there);
2. You can choose a car a year older, not with such a powerful engine. If, after all, a luxury car is your dream, you need to calculate the fee in advance and plan it in the family’s annual budget;
3. Register a vehicle for a beneficiary relative. But, if the engine power exceeds 100-150 hp. (this is the threshold for almost all privileged categories of citizens in different regions), the tax will be charged on each extra cube or horsepower over the specified limit.

How else to reduce the amount of transport tax?

If a citizen’s car is not included in the list of luxury cars (according to the Ministry of Industry and Trade), there are several ways to reduce the state duty by reducing, firstly, engine power, since the tax rate in the regions depends on this value. Finding out the official power of an automobile motor in the year of manufacture of the car, it is necessary to add up the simple numbers indicated on the unit and divide the resulting amount by 8.5. To determine the parameters of the engine in kilowatts, the number of hp. either divide by 0.735 or multiply by 1.35962.

1. Check the numbers in accounting documents - suddenly there will be inaccuracies in a big way: this happens quite often. The method can be applied if 1) the employees of the institution that issued the passport made a mistake in the papers, or 2) the engine power has changed over the operational period. In the first case, you need to make an official request to the distributor (dealer) or manufacturer of equipment for a special diagnostic procedure or contact an expert institution authorized to conduct such studies (if the traffic police resists and does not accept the answer from the official manufacturer of equipment). In the second case, you should immediately contact independent specialists authorized to conduct such studies. During the assessment of the condition of the car, the experts will indicate and indicate not only the actual engine power, but also the level of wear and the expected period of subsequent operation. After the calculations, the expert organization will prepare a conclusion, which will indicate the stages and algorithm of the motor diagnostics, calculation formulas, additional comments of the specialist; final conclusions with a description of the numerical data obtained during the analysis. Having received a conclusion, it must be submitted to the department involved in the registration of vehicles, and after verification, make changes to the TCP and the service book, then exercise control over the transfer of data to tax office. Litigation in this case practically does not happen.
2. Structurally change the engine- reduce the power of the internal combustion engine, modify the electronic control. Of course, in order to carry out such an operation, you must first request permission from the traffic police department, and then contact a service station that has a license to carry out such procedures and issue conclusions on making technical changes to the car.
3. Replace the motor with a less powerful one. Of course, you will first have to buy a new one from official manufacturers (dealers), while the engine must have all the necessary documentation for registration. Therefore, to buy a unit, you should take with you a knowledgeable person who can evaluate both the authenticity of the manufacturer's certificate, and the compliance of the new engine with the model line of the car / the presence of official permission from the manufacturer to replace the engine of a different brand, and compliance with environmental legislation during operation. Given all these difficulties, after the official replacement of the engine and the reduction of the tax burden, some motorists install the same engines, because anyway, when the transport stops, the traffic police do not check the compliance of the serial numbers of the motor and related documentation, and, moreover, they do not check with the tax. The new engine remains in stock, and if there is a need to present the car to the traffic police registration department again, the engine is quickly installed back.
4. Deforce the engine, that is, technically modify it according to the factory scheme. Note that such an operation is carried out only with the official permission of the State traffic inspectorate and in car services certified to carry out this type of activity.

Secondly, to travel on city roads on "transit" that is, put transit numbers on the car, deregistering it with the local traffic police. However, this method has many shortcomings. The driver receives transit numbers for a period of 5 to 20 days, they need to be renewed. To do this, you need to apply with a corresponding request to the head of the traffic police department. But the extension of the validity of “transit cards” is not an obligation, but the right of the head, therefore, if there are no good reasons, most likely, the citizen will be denied an extension, and the lack of numbers threatens with an administrative penalty.

On the Internet, you can find some more common advice on reducing the state fee. Let's consider them.

If the inspection did not send a notice to pay the tax ...

If the inspectorate has not sent a notice to pay the tax, then it is still better to pay it by finding out the amount of the transport tax in person or by sending a written request to the inspectorate. Firstly, it happens that the notification is sent to the former owner, or to the wrong person at all, or the document is simply thrown into the neighbor's box. Secondly, it is worth remembering that if the taxpayer's personal account is open on the website of the Federal Tax Service, then he will not receive paper notifications.

The IFTS very rarely “forgets” about taxpayers, and, if it has forgotten, then from 2015, individuals themselves must report to the tax service about the movable or real estate and, consequently, timely payment of taxes is also in the interests of the owner. Therefore, if a citizen does not receive a tax notice, while his car has been registered on it for more than a year, this is a reason to contact the tax office to find out if the owner is a debtor. Subsequently, a situation may arise that the owner of the car will be sent a tax notice for several years with penalties and fines, and the judicial practice on such issues is controversial. Of course, you can wait for the expiration of the limitation period for tax collection (three years), but in this situation, before becoming a law-abiding payer, you will have to pay a transport fee for three years.

A sample of a completed TN declaration (title page)

A sample of a completed TN declaration (section 1)

A sample of a completed TN declaration (section 2)

If the vehicle is owned by a minor...

If the car belongs to a minor, then the tax will be paid by his legal representatives (parents, adoptive parents, guardians, trustees) after registering the vehicle with the traffic police.

Such an explanation is given in the letters of the Ministry of Finance of Russia dated May 18, 2015 No. 03-05-06-01 / 28396, dated August 28, 2008 No. 03-05-06-01 / 27. At the same time, the law does not restrict the possibility of re-registration of a car for a minor. A citizen will be able to get away from the tax only when the child belongs to a privileged category exempted from paying tax, for example, is a disabled person of the first or second group.

If you sell your car...

If you sell a car, then the tax on the previous owner will be charged until the new owner re-registers the car in his name or the previous owner stops registering in his name. How to do it? Ten days after the sale of the car, the former owner needs to come to the traffic police with an agreement on the transfer of ownership and write a statement. The sold car ceases to be registered with him, and new data is transferred to the IFTS.

In conclusion, we note that in the autosphere, legislation is under development, therefore it is constantly changing. For example, in the near future, deputies propose to add to the above criteria for calculating the tax also accounting for the environmental class of the car. Since October 2016, tax control rules have been in force, according to which lawmakers have placed responsibility for actions that entailed non-payment of duties, ignorance of new rules, and the transfer of incorrect information about the place of residence, on the owner of the car. Therefore, the best option for any car owner is to be interested in changes in this legal area and, in the event of a dispute or conflict, contact a tax consultant.

There are several ways to legally not pay transport tax on a car, and each of them has a number of features for the car owner. The easiest way is to document that the machine is not used by the owner. There are other options, for example, getting discounts (provided to a certain category of citizens) or re-registering transport for a “beneficiary”. What are the features of each option? How to get rid of the payment of transport tax, and what needs to be done for this?

General provisions

The Constitution of the Russian Federation (Article 57) states that each person must pay taxes and fees, taking into account the current legislation. This requirement also applies to vehicle. Taxation applies to the following types of vehicles - cars, buses, motorcycles, as well as water and air transport. Confirmation of payment is a check (receipt), which indicates the fact of transferring money and the transferred amount.

The tax is paid by one of convenient ways- through the Federal Tax Service directly or via the Internet (using the State Services portal or offsite tax service). If the vehicle is wanted by the police, no tax is charged. In addition, the basis for charging fees are documents submitted by the owner to the Federal Tax Service.

In addition, the tax is not levied on cars used to transport disabled people, cars with an engine capacity of up to 100 “horses” and a vehicle transferred by social services. Transfer of information to tax authority- the task of the structures that deal with the registration of the car. The deadline for sending information is 10 days from the date of registration.

The tax rate depends on the region of the Russian Federation, as well as engine power. The parameter is based on 1 horsepower. The highest payment is typical for Moscow. For example, for cars up to 100 "horses" the tax rate is 12 rubles. In the most popular category from 100 to 125 "horses" you will have to pay 25 rubles (per horsepower). Accordingly, for more powerful machines, the rate also increases. Here we highlight the following taxes - 125-150 hp. (35 p.), 150-175 hp (45 rubles), 175-200 hp (50 rubles) and so on. The maximum indicator is provided for vehicles with an engine power of 250 "horses". For them, the rate is 150 rubles.

The car owner pays the tax, focusing on the receipt and the deadlines established by law. The largest number of pay periods for which an alert is sent is 3 years. If a person missed the required deadline and did not make a payment, another notification is sent to him, informing him of the need to pay tax. If this request is ignored, additional action will be taken.

In case of delay, the debtor is forced to pay a fine, calculated according to the formula 1/300 * total debt. Penalty is charged for each day of delay.

Refusal to pay is legal in the following situations:

1. The tax officer made a mistake when filling out tax document. Until the paper is corrected, payment is not made.
2. The car owner did not receive a check for payment. The need to prove the fact of tax accrual and lack of payment falls on the plaintiff (representative of the Federal Tax Service).
3. The tax is not paid in case of violation of the receipt format. In this case, the paper loses its legal force.

It is worth considering that some citizens may not pay tax or may be entitled to benefits. What kind of faces, consider below.

Who belongs to the beneficiary category?

The list of people who have benefits in relation to tax payments can include:

• Parents with 3 or more children.
• WWII veterans.
• DB members.
• People with 1 and 2 categories of disability.
• Military wives who died in the line of duty.
• Guardians or parents of minors who have been disabled since childhood.
• Heroes of the USSR.
• Victims during the liquidation of consequences at the Chernobyl nuclear power plant.
• Pensioners (due to disability or old age).
• Citizens working in special services.

Tax is not charged on the following modes of transport:

1. Cars donated for the transportation of disabled people, including cars with an engine capacity of up to 100 "horses".
2. Stolen or wanted cars.
3. Agricultural machinery, including those used for the transportation of goods.

As for the beneficiaries, the reduction or removal of the tax depends on a number of factors - the state where the car was produced, engine power, year of manufacture and price of the vehicle.

Taxation applies to all citizens, including persons in office, performing their duties in state institutions. If a person proves that there are grounds for a benefit, he can be exempted from the tax - partially or completely.

How not to pay transport tax according to the law?

Today, there are a number of tricks that allow you to save on transport tax without violating the law. Here are the following options:

• Re-registration of papers for that family member who is entitled to count on benefits. This is the easiest and most effective method that does not imply risks for the performer. In the future, you can use the car, but only after issuing a power of attorney.
• Failure to pay tax during the period until the car loan debt is repaid.
• Obtaining a deferment in the absence of a corresponding notification (the term of the “grace period” is up to 6 months).
• Buying a car with a small engine power with a power of up to 150 "horses". The possibility of savings must be clarified with local authorities.

Of the above methods, the best way to avoid paying transport tax is to re-register the vehicle to a relative with benefits. But it is worth considering that the new owner can take possession of the car legally, and even the judicial authority will not be able to prevent this. This is why many car owners choose to pay their taxes on time to avoid penalties.

What's next for evasion?

If a person is sure of the illegal accrual of tax for a car or an overestimation of this parameter, it is impossible to refuse payment. In this case, you need to come to the tax authority and demand to recalculate the amount of payments. If you choose the evasion option, this can lead to a number of problems:

1. Calculation of penalties, taking into account the current rate or fine.
2. The start of the trial with the subsequent enforcement of the decision of the judicial authority.
3. Other types of liability (administrative and criminal).

As soon as there is a delay, a penalty in the amount of 1/300 of the total amount of the payment is charged. Employees of the Federal Tax Service submit papers to the court after the debt reaches 3000 rubles. In the future, by decision of the bailiff of the judicial authority, the money is withdrawn from the account or withheld from the sale of property.

The vehicle tax was introduced many years ago, and during its existence the law has been revised many times. This also applies to citizens who are entitled to count on benefits in relation to such taxation. That is why, before taking any action, it is important to clarify the tariffs and the possibility of obtaining benefits for your region.

Many car owners ignore the requirements of the law and do not transfer money to the treasury. They believe that funds are being spent for other purposes. But it is still necessary to pay, because otherwise penalties and fines are charged, which further drive a person into a debt hole.