Answering the question “how not to pay car tax?”, First of all, it is worth mentioning the beneficiaries.
Legislation (Article 407 of the Tax Code of the Russian Federation) provides for a list of privileged categories of citizens who are eligible for exemption from transport tax. These categories include:

• citizens of the Russian Federation awarded the Orders of Glory;
• participants in the Second World War;
• disabled people of I and II groups;
• heroes of Russia and the USSR;
• parents with many children;
• owners of vehicles whose engine power is 70 horsepower.

Exemption from transport tax for pensioners also exists, but on condition that the engine power of the car does not exceed 100 hp. from. If this figure is higher, only power that exceeds this limit is taxed (i.e., at 120 hp, only 20 hp is calculated).

The category of parents with many children raises the most questions: the legislation does not establish a single norm that, with a certain number of children, would allow parents to be called large. In different regions (depending on the birth rate), parents with many children can be considered a husband and wife, whose number of children is 3 (for example, in Moscow), 4 (Kemerovo, Republic of Bashkiria) or 5 (Krasnoyarsk Territory, Chita) children.

Important! In certain regions, the list of those who may not pay the transport tax also includes disabled people of the third group.

Several legal ways not to pay TH

1. Registration of a car for a relative who has benefits.
2. Obtain the status of a father/mother with many children. It is important to know how many children you need to have in a particular region.
3. Registering a car in a region that is more profitable in terms of the amount of the tax rate is one of the best ways to pay less transport tax. This applies to a car whose engine power exceeds 250 hp. Such vehicles are subject to a higher percentage tax rate. To register in another region, you must obtain a residence permit in the same region. This is possible if there are relatives and friends in a particular city or locality who agree to issue a temporary residence permit at their place of residence.

Attention! When re-registering a car to a relative, friend or other person, the owner of the car must be 100% sure of the person in order to avoid theft of the car in case of dishonesty of the future owner of the vehicle.

The amount of transport tax is determined not by a specific city of registration of a car, but by the region in which the owner of the car is registered. The most profitable regions in this regard are:

• Zabaykalsky Krai;
• Crimea;
• Ingushetia;
• Orenburg region;
• Tomsk region

The procedure after the change of registration begins with the deregistration of the car - TN is paid by the owners of cars registered with the traffic police. For deregistration, there must be a reason, for example, the disposal of a car. The car that the owner allegedly wants to dispose of must be:

• on the run;
• completed;
• over 6 years of age;
• the property of the same citizen for more than 6 months.

Cars with foreign plates

Owners of cars with foreign numbers are included in the list of those who have the right not to pay transport tax. TN must be paid in the state in which the car was registered. It follows from this that citizens of another country or persons driving a car on foreign numbers by proxy are exempted from paying VAT in Russia. In the latter case, it is allowed to use the car on the territory of the Russian Federation for six months - after 6 months it is necessary to register the car in Russia, or cross the border with the country of registration of the car.

transit numbers

Until 2013, car owners could deregister vehicles and receive TRANSIT numbers along with permission to use a car on the territory of the Russian Federation within 20 days. But many car owners used their vehicles on transit plates and after the allowed period, so since 2013 the registration rules have changed.

Now transit numbers are issued when calling a car from Russian Federation to another country, after the sale to the owner from that country. Only on this basis, transit numbers can be obtained from the traffic police - when deregistered on other grounds, "Transit" is not issued.

reference. Such deregistration implies the mandatory surrender of old signs - otherwise the latter are put on the wanted list.

When using an unregistered car on the roads of the Russian Federation, the citizen-owner of this car is subject to fines in the amount of 500 to 800 rubles, and for a repeated violation - 5,000 rubles.

Also, the driver's driver's license is withdrawn for 1-3 months.

Deregistration due to alienation

TN payment is not charged if a citizen removed the car from the register within 10 days after its sale. That is, in order to be exempt from paying transport tax, it is necessary to submit an application to the traffic police to terminate registration vehicle in connection with his alienation.

TN for stolen cars

Do I have to pay vehicle tax if my car is stolen? According to Art. 358 of the Tax Code of the Russian Federation, it is not necessary to pay for stolen vehicles. However, the owner of such a car must apply to the police department with a statement about the theft of a car and obtain a certificate of theft. The latter is issued after the initiation of a criminal case.

In the application for theft, you must specify the following data:

• Contact details;
• passport data;
• the address;
• a detailed statement of the facts of the case.

Also, the application must indicate that the applicant is familiar with Article 306 of the Criminal Code of the Russian Federation, and in particular with criminal liability for knowingly false denunciation.

With a certificate of theft, you will need to go to tax service.

The result of the entire procedure will be the non-accrual of TN during the period of search by the police.

Can you just not pay?

Each car owner can hope that if the tax is not paid and the letters from NI (the tax office is the authority where any new owner of the car must pay transport tax) are ignored, the debt can be written off. But what happens if you do not pay transport tax?

1. In accordance with Art. 122 of the Tax Code of the Russian Federation, a fine may be imposed on the car owner.
2. A daily fine is charged on the debt (Article 75 of the Tax Code of the Russian Federation).
3. In the case when the owner of the car owed the state more than 3,000 rubles, and also ignored all notifications from the tax inspectorate, the case goes to court within six months. If the debt is less than 3 thousand rubles, the inspectorate will wait until the amount exceeds this threshold, and then take the case to court.
4. In the event of the commencement of the trial, the writ of execution is transferred to the bailiffs. The latter can recover the debts of the owner of the transport at the expense of any property (for example, cash in accounts and bank cards, car), but not at the expense of housing. If the bailiff cannot determine the location of the debtor or his property within 5 years, the writ of execution is closed, and the debt is recognized as uncollectible. In addition, upon the death of the debtor and the absence of the possibility of obtaining debt through inherited property, the debt is also written off.

Now every debtor has a chance to qualify for a tax amnesty, but this can happen to a citizen whose debt was formed before the end of 2015. With an amnesty, the debt is written off along with the accrued interest. But to the question “is it possible not to pay transport tax if the debt has been accrued since 2016?”, There is no answer yet, because. it is not known whether there will be a next wave of amnesties.

TN for a car purchased under a leasing agreement

A person who has bought a car on lease does not have to pay tax - it is paid by the person in whose name the car is registered, i.e. - Leasing company. But the exemption is valid only until the expiration of the leasing contract.

As you can see, there are many loopholes that allow you to figure out how not to pay car tax without breaking the law.

There are methods that carry the risk for the car owner to be fined or even lose their license - such methods are unreliable and usually incur even more costs than simply paying the tax. If a person still does not want to pay the state, it is better to do it according to the law, using the following methods:

• car sale;
• obtaining the status of a parent with many children (however, this benefit is not valid in every region, as in a number of regions of our country large families who owns a car, are provided with benefits for the payment of transport tax (full or partial exemption). However, this benefit is not fixed at the federal level. To find out if your family is eligible for a vehicle tax credit, you can contact your tax office.);
• registering a car in another region with a low tax rate.

Knowing the law will allow you to know exactly how to bypass the transport tax, get away with it and save money. cash, therefore, before you start reissuing, it is better to familiarize yourself with legislative framework and be sure of your success.

Each car owner must register his vehicle (TC) in the manner prescribed by law, and regularly pay the appropriate vehicle tax. The subtleties of this calculus mandatory payment regulate regional laws on transport tax, specifying the terms, benefits and base rates within the limits outlined by the provisions of Chapter 28 of the Tax Code of the Russian Federation (TC RF). The question arises "How to calculate the tax on the car?".

Owners of vehicles themselves are obliged to control the correct calculation of the transport tax, as well as timely provide changes in information regarding car ownership and documents confirming the right to a tax benefit.

Vehicle tax calculation

The amount of automobile transport tax is determined by a standard formula. The number of horsepower (hp) indicated in the technical passport of the car is successively multiplied by the current tax rate, and then by a coefficient calculated as the ratio of the number of full months of ownership of the car to the total number of months in a year, that is, to 12.

Example 1

Let's say we are the owners of a Renault Logan car, the engine power is 75 horsepower, and we live in the Moscow region. The transport tax rate in Moscow and Moscow Region today is 12 rubles. Then the cost of transport tax for 1 year will be:

12 rubles x 75 horsepower = 900 rubles.

Example 2

Let's say we own a VAZ Priora car for 9 months and live in Moscow. The rate in Moscow is 12 rubles per hp. The power of the car is 98 horsepower. Then the cost of transport tax for 9 months will be:

12 rub. x 98 hp x ((9 months we own a car) / (12 months a year)) = 882 rubles.

Car tax is paid only for the period in which the car was registered to a specific owner. Only one owner pays for the month of transfer of transport from one owner to another.

The month of car ownership, when calculating the coefficient, is considered complete if the car

• registered with the traffic police from the 1st to the 15th;
• or deregistered after the 15th.

In other cases, the month of registration of the car or its deregistration will be taken into account when calculating the transport tax for the other party to the sale and purchase transaction ().

Vehicle tax on a luxury car

The formula for calculating the transport tax for a car whose value is more than 3 mil. rub. and when owning it for more than 1 year:

Vehicle Tax Amount = (Tax Rate) x (L.c.) x (Increasing Coefficient)

Calculation of tax on a car, the value of which is more than 3 mil. rub. and when owning it for less than 1 year:

Vehicle Tax Amount = (Tax Rate) x (L.c.) x (Number of Months Owned / 12) x (Increment Factor)

Increasing coefficient (Chapter 28, article 362 of the Tax Code of the Russian Federation):

1.1 - for cars average cost from 3 million to 5 million rubles inclusive, from the year of issue of which 2 to 3 years have passed;
1.3 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 1 to 2 years have passed;
1.5 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 1 year has passed;
2 - for passenger cars with an average cost of 5 million to 10 million rubles inclusive, from the year of production of which no more than 5 years have passed;
3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed;
3 - for passenger cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed.

Vehicle Tax Calculator Online

You can also use the transport tax calculator on the website of the Federal Tax Service (FTS) of Russia.

Tax rates on horsepower

The tax rate for a car is determined by the target laws of the constituent entities of the Russian Federation, but does not go beyond the limits established by Article 361 of the Tax Code of the Russian Federation, and depends on:

• engine power in l. from.;
• region;
• may be differentiated according to the category, age and environmental class of the vehicle.

For very expensive cars with a price of 3 million rubles or more, additional, increasing coefficients () are applied. In some cases, such a coefficient triples the amount of tax. The lists of models and brands of machines subject to multiplying factors are updated annually by the Ministry of Industry and Trade of the Russian Federation.

table. Transport tax rates in Moscow and Moscow Region.

Name of the object of taxation	The tax base		Tax rate (in rubles)
	(engine power)
Cars	up to 100 l. from.	up to 73.55 kW	12 p.
Cars	over 100 l. from. up to 125 l. from.	over 73.55 kW up to 91.94 kW	25 p.
Cars	over 125 liters. from. up to 150 l. from.	over 91.94 kW up to 110.33 kW	35 p.
Cars	over 150 l. from. up to 175 l. from.	over 110.33 kW up to 128.7 kW	45 p.
Cars	over 175 liters. from. up to 200 l. from.	over 128.7 kW up to 147.1 kW	50 r.
Cars	over 200 l. from. up to 225 l. from.	over 147.1 kW up to 165.5 kW	65 p.
Cars	over 225 liters. from. up to 250 l. from.	over 165.5 kW up to 183.9 kW	75 rubles
Cars	over 250 l. from.	over 183.9 kW	150 r.
Motorcycles and scooters	up to 20 l. from.	up to 14.7 kW	7 p.
Motorcycles and scooters	over 20 liters. from. up to 35 l. from.	over 14.7 kW up to 25.74 kW	15 p.
Motorcycles and scooters	over 35 liters. from.	over 25.74 kW	50 r.
Buses	up to 110 l. from.	up to 80.9 kW	7 p.
Buses	over 110 liters. from. up to 200 l. from.	over 80.9 kW up to 147.1 kW	15 p.
Buses	over 200 l. from.	over 147.1 kW	55 p.
Trucks	up to 100 l. from.	up to 73.55 kW	15 p.
Trucks	over 100 l. from. up to 150 l. from.	over 73.55 kW up to 110.33 kW	26 p.
Trucks	over 150 l. from. up to 200 l. from.	over 110.33 kW up to 147.1 kW	38 p.
Trucks	over 200 l. from. up to 250 l. from.	over 147.1 kW up to 183.9 kW	55 p.
Trucks	over 250 l. from.	over 183.9 kW	70 rubles
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks	(per horsepower)	(per horsepower)	25 p.
Snowmobiles and snowmobiles	up to 50 l. from.	up to 36.77 kW	25 p.
Snowmobiles and snowmobiles	over 50 l. from.	over 36.77 kW	50 r.
	up to 100 l. from.	up to 73.55 kW	100 r.
Boats, motor boats and other water vehicles	over 100 l. from.	over 73.55 kW	200 r.
	up to 100 l. from.	up to 73.55 kW	200 r.
Yachts and other motor-sailing vessels	over 100 l. from.	over 73.55 kW	400 r.
jet skis	up to 100 l. from.	up to 73.55 kW	250 r.
jet skis	over 100 l. from.	over 73.55 kW	500 r.
Non-self-propelled (towed) ships for which the gross tonnage is determined		(for each registered ton of gross tonnage)	200 r.
Airplanes, helicopters and other aircraft with engines	(per horsepower)	(per horsepower)	250 r.
Aircraft with jet engines		(per kilogram of thrust force)	200 r.
Other water and air vehicles not equipped with engines		(per vehicle unit)	2 000 rubles

For other regions of Russia, you can find out the transport tax rates.

Video: How is the vehicle tax calculated on the car

Vehicle tax relief

According to most regional laws, veterans and disabled veterans of the Great Patriotic War, Heroes Soviet Union, Heroes of Russia and other groups of taxpayers. The list of beneficiaries-Muscovites even includes representatives (one of two parents) of large families.

But in St. Petersburg, only one of the parents of a family with at least four minor children can use such a benefit, and a number of citizens will be able to use the established benefit only if their vehicle is of domestic production and has an engine with a capacity of up to 150 hp. from.

Deadline for car tax payment

Tax on a car is paid at the place of registration of the car, and in the absence of such, at the place of residence of the owner of the vehicle.

1. Individuals must pay car tax no later than December 1(), based on a tax notice received from the Federal Tax Service along with a completed payment document.

In case of late payment of car tax, a fine will be charged.

IMPORTANT! The tax authorities calculate the transport tax, taking into account the data on the state registration of the car. If the car owner is not entitled to a preferential tax exemption, then, without receiving a tax notice before December 1, the owner of the car is obliged to inform the territorial tax office about the vehicle he has and receive a document necessary for paying car tax.

ON A NOTE! Only on the basis of a certificate from the internal affairs bodies that the car is wanted, the tax office can suspend the calculation of car tax and continue it from the month of return if the car is found and returned to the owner.

2. Legal entities themselves calculate the transport tax, and make quarterly advance payments (one fourth of the total amount). If the tax is calculated on an expensive car included in a special list of the Ministry of Industry and Trade, then advance payments are paid immediately, taking into account the prescribed multiplier. At the end of the year, the remaining part of the tax must be paid before February 1 of the year following the reporting year, that is, before the statutory deadline for submitting annual tax returns.

Check online

It will not be possible to find out the amount of transport tax by the state registration number of the car. All data is available only when information about the owner of the vehicle is provided.

Congestion for car tax can be clarified online, through the official websites of government agencies.

1. Personal account of the taxpayer, operating on the website of the Federal Tax Service. You will need to enter an individual taxpayer number (TIN) and a password.

You will first have to activate the service during a personal appearance at the tax office, where after registering the application they will issue an access password fixed in the registration card, the login will be the taxpayer's TIN. When the deadline for calculating the tax on the car, its amount can be checked on the link "Acrued" by selecting the appropriate object of taxation (car). Until the tax is calculated, the results can be viewed in the “Overpayment / debt” column.

2. Portal of State Services, by last name, first name, patronymic and insurance number of an individual personal account (SNILS) of the payer. You will first have to register by entering personal data in the appropriate fields (full name, date and place of birth, residential address and email, etc.)
Then you need to fill out an application for the provision of information on tax debt. Information is provided free of charge, no later than 5 working days, as the system redirects the request to the Federal Tax Service.

3. The website of the Federal Bailiff Service allows you to find out about overdue transport tax debts. Without prior registration, by entering the full name, date of birth of the debtor in the appropriate search strings and selecting the desired region from the list.

Vehicle tax is paid annually by all car owners. For individuals, the amount of car tax is calculated by the tax service, however, the correctness of these calculations must be controlled by citizens on their own.

If inaccuracies are found, taxpayers are required to inform the Federal Tax Service of the errors made and the need to make appropriate changes. Thanks to the development of modern technologies, it is possible to clarify and correct the calculations received from the tax authorities not only in person at the tax office or by sending registered letters by mail, but also online, through Personal Area taxpayer.

Every year, owners of road, air or sea transport must pay tax to the state. How it is calculated, how much it is, and whether there are benefits to reduce its payment, we will understand in this article.

Transport tax: concept

All types of taxes are prescribed in the Tax Code of the Russian Federation. A whole separate chapter is devoted to the transport mode. It states that each subject of the Russian Federation can independently decide on fluctuations in rates and interest.

In each individual subject of the Russian Federation there is a legislative body that determines:

• tax percentage;
• date of payment;
• the procedure for its introduction;
• privileged categories of transport and citizens.

Vehicle tax is charged from the first day of registration of the purchased vehicle. The Tax Code provides a list of objects that are taxed and not taxed.

Official rates and benefits can be found on the website of the Federal Tax Service.

General provisions

The transport tax did not always exist. It was put into effect in 2013. The state spends huge amounts on road repairs and environmental protection, so these wastes are to some extent assigned to vehicle owners.

The owner of the car compensates for the damage caused to the environment through:

1. Transport tax.
2. Excise duty on petrol.
3. Excise tax on the production of automobiles.
4. Road fees.

All funds go to the budgets of the subjects of the country. Chapter 28 of the Tax Code of the Russian Federation prescribes the procedure, amount and deadline for paying tax. For the largest taxpayers, there is a separate procedure regulated by Article 363.1 of the Tax Code).

Taxpayers

Every person who owns real estate, in particular a vehicle, is a taxpayer.

If you are an individual, you must pay a certain amount, which will be billed to you by the tax office. To make a calculation, you need to know the details of the vehicle. They, in turn, are provided by bodies that carry out state registration transport.

If the payer is a legal entity, then it must independently transfer the amount of the advance payment and tax.

Unless otherwise specified, the tax amount is calculated by multiplying tax base and tax rate. The result is summed up each tax period.

Amount for legal entity calculated a little differently. During the entire tax period, advance payment. Further, the advance payment is deducted from the amount received.

Law firms pay cash at the end of each reporting period. The final figure is calculated as ¼ of the tax base multiplied by the tax rate.

Object of taxation

You will need to pay tax if you own the following vehicles:

• passenger cars;
• buses;
• tractors;
• air transport: airplanes and helicopters;
• water transport: yachts, boats, sailing ships, jet skis, motor boats, etc.;
• caterpillar transport;
• motor vehicles;
• snowmobiles;
• non-self-propelled ships.

According to article 358 of the Tax Code of the Russian Federation, it is allowed not to pay tax on such objects as:

1. Boats up to 5 horsepower or vehicles with oars.
2. Fishing and river ships.
3. Specialized vehicles for disabled people (with engines up to 100 horsepower).
4. Vessels for the carriage of passengers and cargo ships (river, sea, air) belonging to the state property.
5. Tractors and combines.
6. Vessels registered in the international register.
7. Air transport used for medical purposes.
8. Public transport registered in the region where military service is carried out.

The tax base depends on:

• what is the capacity of the transport;
• what is the static thrust of air transport;
• what is the gross tonnage of water transport.

What affects the amount of tax?

The tax rate is determined by the law in each individual subject of the Russian Federation. It depends on:

1. Horsepower engine.
2. The volume of enclosed spaces of the vessel.
3. Transport categories.
4. The age of the transport and the duration of its operation.

If the cost of the car is more than 3 million rubles, then a multiplying factor is used.

There are the following types of coefficients:

• k 1 if the cost of the car is 3–5 million and the age is 2–3 years;
• k3, if the cost of the car is 3-5 million, and the age is 1-2 years;
• k5, if the cost of the car is 3-5 million, and the age is up to 1 year;
• k 2, if the cost of the car is 5-10 million, and the age is up to 5 years;
• k 3, if the cost of the car is 10-15 million, and the age of the car is up to 10 years;
• k 3, if the cost of the car is from 15 million, and the age of the car is up to 20 years.

If the tax has set the wrong amount, then it can be challenged:

1. The cost is paid according to the receipt.
2. Fill out an objection form.
3. Documents on benefits or that the car has been deregistered and others are provided.

If a person moved to another city, then you need to contact and register with the MREO at the place of residence. You do not need to contact the tax service yourself, the data will be transferred automatically.

If the fact of removal and registration for a new account was carried out in one day, you still have to pay as for a full month of operation.

Why do we pay transport tax?

When buying a car, you need to be prepared for fixed costs: gasoline, maintenance, tire changes, and so on. Therefore, many do not agree with the payment of transport tax.

The owner of the car pays for something that harms the environment, wears out the roadbed.

For several years now, there has been talk of abolishing the transport tax. But then the state budget will remain in big minus, and as an alternative, gasoline excise prices may increase. In any case, if a person allows himself to buy a car, he should be ready to pay a fee for it.

Perhaps in the future the approach to calculating the tax will change: horsepower will not be taken into account, but only the engine size, age of the car and its impact on the environment. But for now, everything remains the same, so do not forget to pay on time to avoid debt.

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 fee 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 a 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 amount of tax is equal to the product of the tax rate by the number of horsepower, multiplying 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 it 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, including parents with many children who have children of three or more, and citizens carrying 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 - poor 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 car enthusiast 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), a tax will be charged on each extra cube or horsepower in excess of 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 control the transfer of data to the 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, soon the deputies propose to add to the above criteria for calculating the tax even 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.

The transport tax has existed in our country for about a hundred years, and every car owner must pay it. But, many believe that the money transferred to the treasury is spent on other needs, and therefore they are trying to find ways to evade tax payments.

The regulations governing the payment of transport tax clearly define who is obliged to do this and who is exempt from payments. But before considering this topic in more detail, let's focus on the general points when it is possible to prove the legality of non-payment of TN:

• tax authorities often make mistakes when drawing up notifications, sending lawsuits. Failure to comply with the rules makes these papers invalid, as well as the requirements that are indicated here;
• the payer is not obliged to prove the fact that he received a notice or other document. This must be done by the plaintiff. In the situation under consideration, it will be tax;
• payment can not be made if the tax assessment papers are not drawn up in the appropriate format. They are not legally binding.

Everyone who thinks how it is legal not to pay transport tax should know these points.

Important! The car owner must pay the VAT after receiving the appropriate notification. Art. 52 and Art. 363 of the Tax Code of the Russian Federation. The document is sent by registered mail. If some other paper is received instead of an official notice, the person has the legal right not to take any action.

If all the documents were drawn up in the prescribed manner, and the citizen, in whose name they were sent, did not complete the payment in set time, in a couple of months he will receive a second notice demanding reimbursement of the debt. In the absence of cash receipts, tax officials can file a lawsuit in court. They have six months to do this. By court order, the debt will be collected in a mandatory manner.

Who has to pay vehicle tax

The obligation to pay TN lies with the person who officially owns a particular vehicle. And it happens that the right to manage and dispose of vehicles is officially transferred to another person, but notifications from the tax office continue to come to the first owner.

Transport tax is paid not only by individuals, but also by entrepreneurs and LLCs Important! The tax office is not always notified of a change in the owner of a vehicle, for example, if the car was sold by proxy. Therefore, it makes sense to go to the territorial office of the inspection and notify employees about the new owner of the car.

When planning a trip to the tax office, you need to make an application. It is written in free form, but must contain the following information:

• information about the first owner of the vehicle;
• information about the car itself;
• information about the new owner;
• the date when the ownership of the car was transferred to another person;
• details of the power of attorney confirming the fact of the change of ownership;
• list of rights vested in the new owner.

Based on the submitted application, the inspection will send notifications to the new owner, and the first owner will free himself from unnecessary trouble.