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

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. with. 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 motorists, 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 transport 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.

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 fixed 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.

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 vehicles. 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 the tax service offsite). 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.

Many motorists are wondering how it is legal not to pay vehicle tax. You can find out what the norms of the legislation regarding the transport tax (TN) say, which categories of persons may not pay the TN, in what legal ways it will be possible to get rid of its payment, can be found in the article under consideration.

TN is regional fee, and for the same reason, a special law is adopted at the regional level, which regulates not only tax rates, payment terms, but also benefits for it.

The tax legislation establishes that the size of the HP directly depends on the power of the motor, that is, the more hp. with. has an engine, the more money should be paid to the treasury of the owner of the car.

The size of the tax is also affected by the elitism of the vehicle. The list of expensive cars is annually subject to publication by federal authorities.

The transport tax must be paid by the owner of the car within the period prescribed by law, regardless of the technical condition of the car. It also does not matter whether the car owner has a driver's license or not. According to the legislation, the car owner has the right to drive a car on his own, or transfer it to trust management.

TN payers can be both individuals. individuals as well as organizations. The objects of taxation are any vehicles (cars, minibuses, buses, motorcycles, etc.).

Preferential categories of car owners

Article 256 of the Tax Code of the Russian Federation provides for the following list of persons who are exempt from paying TN. So, these beneficiaries can be:

• heroes of Russia and the USSR;
• citizens who have been awarded Orders of Glory at all levels;
• participants in the Second World War;
• citizens who are disabled people of the first and second groups;
• parents with many children;
• owners of passenger cars with an engine capacity of 70 horsepower, etc.

One of the problematic categories of people are parents with many children. The reason lies in the fact that the legislative norms of the federal level do not specifically establish the number of children in a family so that the latter can receive the status of a large family.

For example, in Moscow, a large family is one in which 3 or more children are brought up. In certain regions where the birth rate is relatively high, the minimum number is considered to be an estate of 4 (Bashkiria, Kemerovo region, etc.) or 5 (Krasnoyarsk Territory, Chita region, etc.) children. In certain regions, persons with disabilities of the third group may also be included in the list of beneficiaries.

Legal ways to get rid of the payment of TN

There are several legal ways to exempt from paying TN. So, a citizen can be exempt from paying transport tax if:

It should be noted that the size of the TN is not affected by the city of registration of the car, but by the place of registration of the car owner.

• Ingushetia;
• Crimea;
• Orenburg region;
• Tomsk region;
• Trans-Baikal Territory, etc.

After the car owner changes the registration, he should, within 10 days, submit an application for changing the registration data to the traffic police and pay the state duty for the issuance of new papers.

• He will remove the car from the register, since only those vehicles that are registered with the traffic police are subject to taxation. In order to remove the car from the register, you need to have a reason, which can be the recycling of a car. In order for the machine to be disposed of, it is necessary that:

• it is fully equipped;
• she is on the move;
• her age was more than 6 years (a new car is not subject to disposal);
• it belonged to a citizen for at least 6 months.

Cars with foreign plates

If the car has foreign numbers, then it is not subject to taxation. The tax is paid in the state in which the vehicle is registered. It turns out that if a citizen is a citizen of another country or drives a foreign car by proxy, then he will not have to pay the tax in the Russian Federation.

It should be borne in mind that driving a foreign car in Russia is possible only for a maximum of six months, otherwise the car owner will be fined from 1,500 to 2,000 rubles. After a 6-month period, the car owner will either have to cross the border again with the country where the car is registered, or register the car in the Russian Federation.

Is it possible to get transit numbers so as not to pay TH

In the past, many drivers deregistered their vehicles, received TRANSIT numbers and continued to drive even after the 20-day period. Starting from 2013, the registration rules have been changed, according to which motorists can receive TRANSIT numbers only if they sold the vehicle to a foreign person ̶ to call from the territory of the Russian Federation.

If the car is deregistered for other reasons, then transit numbers will not be obtained. In addition, if the citizen does not issue the old signs, the latter will be put on the wanted list.

Since it is prohibited by law to drive a car without registration, a fine is imposed on a citizen who violates this rule, the amount of which ranges from 500-800 rubles. For a repeated violation of this rule, a fine of 5,000 rubles may be imposed on the car owner. In addition, a motorist may be deprived of a driver's license for a period of one to three months.

Termination of registration when selling a car

Citizens can be exempted from paying TN if they remove the car from the register within 10 days from the date of its alienation. If the new car owner does not register the vehicle for himself, then the transport tax will have to be paid by the previous owner. In this case, in order to be exempt from paying TN, a citizen must go to the traffic police and file an application to terminate the registration of the car, in connection with its alienation.

In addition to the application, the former car owner must present only a passport to the authorized body.

Is it possible to pay TN if the car is stolen

358 of the Tax Code of the Russian Federation establishes that there is no need to pay TN for stolen vehicles. In order to be exempt from paying the tax, the owner of the stolen car must submit an application for car theft to the police department, after which a criminal case will be initiated, and the applicant will receive a certificate of theft.

The application must include information about:

• addressee;
• applicant (full name, passport and contact details);
• the circumstances of the case.

In the application, the citizen must indicate that he has been warned that he will be held criminally liable for knowingly false denunciation (Article 306 of the Criminal Code of the Russian Federation).

After receiving a certificate of theft, a citizen should submit the original of this document to tax service. TN will not be charged for the entire time while the car is being searched for by the police.

Do I need to pay Tn for a car purchased under a leasing agreement

If the vehicle was purchased under a leasing contract, the lessee is not obliged to pay transport tax. In this case, the taxpayer is the one in whose name the vehicle is registered, that is, the leasing company.

It turns out that in the case of purchasing a car through the leasing procedure, the lessee is exempt from paying the tax bill until the moment when the contract expires.

So, the above categories of persons have the right to be exempted from paying transport tax. The legislation also provides motorists with the option to legally avoid paying the tax. To do this, there are the following legal ways to exempt from paying TN:

• car sale;
• registration of a car for a minor child;
• obtaining the status of a large family;
• registration of a vehicle in a different region, which has a low tax rate compared to other regions, etc.

How to legally avoid paying vehicle tax on a car updated: February 12, 2020 by: admin

Duty to pay tax

The vehicle tax must be paid by the person to whom the vehicle subject to this tax is registered (paragraph 1).

After the death of the car owner (declaring him dead), the transport tax debt, as well as fines and penalties, must be paid by the heirs. But only within the value of the inherited property.

If the vehicle is registered for a minor child, then the obligation to pay transport tax rests with his legal representatives (parents, adoptive parents, guardians, trustees).

Who pays transport tax on a vehicle transferred by proxy

The vehicle tax must be paid by the person to whom the vehicle subject to this tax is registered (paragraph 1 of article 357 of the Tax Code of the Russian Federation).

Note: And the fact that the owner issued a power of attorney to another person does not cancel his obligation to pay tax.

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Do I need to pay transport tax on a car with transit numbers

Not necessary. The obligation to pay transport tax arises only from the moment the car is registered with the traffic police (Article 357 of the Tax Code of the Russian Federation). Registration of a car in the traffic police and the issuance of signs "Transit" are different registration actions. When issuing a transit number, a corresponding mark is made in the vehicle passport, while a certificate of its registration is not issued (clause 33.1 of the Administrative Regulations, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. № 1001 ).

In particular, the signs "Transit" must be received:

1. in connection with the export of the car outside Russia for permanent residence;
2. when driving a car to the manufacturer for revision (re-equipment);
3. when transporting the car to the place of sale or registration.

In the first case, the issuance of transit numbers occurs after the deregistration of the car (clause 43 of the Administrative Regulations, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).

In other cases, the signs "Transit" are issued before the car is registered (clauses 4 and 33 of the Administrative Regulations, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).

Thus, the presence of transit plates on a car does not mean that it is registered with the traffic police. This means that you do not need to pay transport tax on it.
Which vehicles are taxed

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Transport tax exemption

The following are exempted from the tax: certain types of transport; certain categories of citizens.

The following modes of transport are exempted from transport tax, in particular:

• rowing and motor boats with engines up to 5 hp. with.;
• cars for the disabled;
• vehicles that are wanted in connection with theft (theft).

Full list Vehicle exempt from tax is given in paragraph 2 tax code RF.

Do I have to pay transport tax on trailers and semi-trailers?

No, it doesn `t need. Vehicles from which transport tax must be paid are listed in paragraph 1 of the Tax Code of the Russian Federation. Non-self-propelled ground vehicles (including trailers and semi-trailers) are not specified in this paragraph. Thus, they do not need to pay transport tax.

A similar point of view is shared by the tax department (clause 12 of the Methodological Recommendations approved by order of the Ministry of Taxation of Russia dated April 9, 2003 No. BG-3-21 / 177).

When you do not need to pay transport tax for a car that has been owned for less than a month

The Ministry of Finance of Russia, in a letter dated June 15, 2017 No. 03-05-04-04 / 37237, clarified the procedure for paying transport tax in the case when registration and deregistration of a car were made within a period of less than one month. In particular, it is not necessary to pay transport tax in the case when the registration and deregistration of the vehicle were completed on the same day.

You do not need to pay transport tax if the car is registered and deregistered:

• in the period from the 1st to the 15th day of one month;
• in the period from the 16th to the 30th day of one month;
• one day;
• when registering after the 15th day of one month and deregistration before the 15th day of the next month.

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Regional transport tax incentives

In each region of Russia (oblast, krai, etc.) can be set for certain categories of citizens. The list of beneficiaries is approved by the laws of the constituent entities of the Russian Federation (regions, territories, republics). This follows from paragraph 3, articles 14 and the Tax Code of the Russian Federation.

For example, transport tax benefits for Moscow residents are approved by Article 4 of the Law of the City of Moscow dated July 9, 2008. № 33 .

Transport tax benefits for residents of the Moscow Region are approved by the Law of the Moscow Region dated November 24, 2004 No. 151/2004-OZ.

If you are entitled to a benefit, then in order to receive it, submit an application to the inspectorate for a tax benefit in the standard formgiven in the letter of the Federal Tax Service of Russia dated November 16, 2015 No. BS-4-11 / 19976.

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Various situations for the payment or exemption from transport tax (more than 15 situations)

Is it necessary to submit documents confirming the theft of a car to the inspection for exemption from transport tax?

Yes need. If the fact of hijacking (theft) of a vehicle is documented, it is not subject to transport tax (subclause 7, clause 2, article 358 of the Tax Code of the Russian Federation). This fact can be confirmed by certificates of the internal affairs bodies that are investigating such crimes (clause 17.4 of the Methodological Recommendations approved by order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21 / 177, paragraph 2 clause 5 of the Rules approved by order Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).

The basis for stopping the payment of transport tax is the original certificate of theft. However, if the owner of the vehicle can only submit a copy of the certificate issued by the relevant division of the Russian police department, he is not deprived of the right to exemption from transport tax. In this case, the tax inspectorate will apply for confirmation of the fact of theft to the police department indicated in the photocopied document. This procedure is given in the letter of the Federal Tax Service of Russia dated May 13, 2015 No. BS-3-11 / 1919.

If a person does not have a police department certificate about the theft of a vehicle, but there are any other documents confirming the fact of theft, the right to exemption from paying transport tax will have to be defended in court (letter of the Federal Tax Service of Russia dated April 7, 2010 No. 3-3-07 /475).

After receiving the supporting documents, the inspection will recalculate the tax on its own. During the search period (from the moment the fact of theft is confirmed and until the car is returned to the owner or the criminal case is terminated (suspended), the stolen vehicle will not be subject to transport tax. At the same time, the months in which the car was stolen and returned to the owner are included in the period the vehicle was with the owner (letter of the Federal Tax Service of Russia dated April 7, 2010 No. 3-3-07 / 475).

After the termination or suspension of the criminal case on theft, the vehicle can be deregistered in the traffic police. To do this, it is necessary to submit to the traffic police an application and a letter from the preliminary investigation authorities on the suspension (termination) of the criminal case (paragraph 2, clause 5 of the Rules, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).

If the investigation into the theft is not suspended (not terminated), and the car is not found, the criminal case will be terminated two years after the theft (clause 3, part 1, article 24 of the Criminal Procedure Code of the Russian Federation). In this case, it will be possible to remove the car from registration only after the expiration of this period. Before deregistration of a car, it is necessary to confirm the fact of its theft annually in order to be exempted from taxation. This is stated in the letters of the Federal Tax Service of Russia dated May 13, 2015 No. BS-3-11 / 1919, dated April 7, 2010 No. 3-3-07 / 475.

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Do I need to pay transport tax if the car was purchased on credit. The car is registered with the traffic police

Yes need. A person is obliged to pay transport tax from a vehicle registered to him (paragraph 1 of article 357 of the Tax Code of the Russian Federation). Exceptions, according to paragraph 3 of Article 356 and paragraph 2 of Article 358 of the Tax Code of the Russian Federation, are the following cases:

At the same time, the legislation does not provide for a benefit for cars purchased on credit. According to the Tax Code of the Russian Federation, the obligation to pay transport tax does not depend on the means by which the owner purchased the vehicle: own or borrowed.

Thus, from the moment when a person has registered a car in the traffic police, he has an obligation to pay transport tax (paragraph 1 of article 357 of the Tax Code of the Russian Federation).

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Do I need to pay transport tax on a car that is material evidence in a criminal case. The car is not actually used

It all depends on whether the car is registered with the traffic police or not.

• If a car is not registered, then you will not have to pay tax (Article 357 of the Tax Code of the Russian Federation). In this case, the tax inspectorate will not have data in order to calculate the tax and send a notification to the owner to pay the transport tax (, clause 3 of article 363 and clause 4 of the Tax Code of the Russian Federation).
• If a car is registered, tax must be paid. The obligation to pay tax arises from the moment the vehicle is registered. This follows from Article 357 of the Tax Code of the Russian Federation.

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Exceptions are the following cases:

• the owner of the vehicle is a beneficiary;
• the vehicle is exempt from vehicle tax.

At the same time, the law does not provide for a benefit for cars transferred as evidence in a criminal case. A similar position is taken by the tax department.

Do I have to pay vehicle tax on a rental car?

No, it doesn `t need. The transport tax must be paid by the one for whom the vehicle subject to this tax is registered (paragraph 1 of article 357 of the Tax Code of the Russian Federation).

Only its owner can register a vehicle (clause 20 of the Rules approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001, clause 4 of the Methodological Recommendations approved by order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21 / 177 ).

Under a leasing agreement, such a vehicle can be registered both to the lessor (lessor) and the lessee (lessee). This is stated in paragraphs 22 and 48.1 of the Rules, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001.

A person (not an entrepreneur) who rents a car concludes a lease or rental agreement with the lessor (, 642 and 627 of the Civil Code of the Russian Federation). Under such a transaction, no exceptions are provided for in the rules for registering vehicles. It is registered to the owner (landlord).

Thus, the car lessee does not need to pay transport tax.

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Do I have to pay transport tax if the owner rents a car

Yes need. A person is obliged to pay transport tax from a vehicle registered to him (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation).

The owner can register a vehicle (clause 20 of the Rules approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001, clause 4 of the Methodological Recommendations approved by order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21 / 177) .

The law provides for a number of exceptions to this rule. Including registration of a vehicle leased under a leasing agreement. Such a vehicle can be registered to both the lessor (lessor) and the lessee (lessee). This is stated in paragraphs 22 and 48.1 of the Rules, approved by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001.

However, leasing agreements are usually concluded in the area of entrepreneurial activity(paragraph 1 of the Law of October 29, 1998 No. 164-FZ).

A person (not an entrepreneur) who rents a car concludes a lease or rental agreement with the tenant (Articles 632, 642 and 627 of the Civil Code of the Russian Federation). Under such a transaction, no exceptions are provided for in the rules for registering vehicles. It is registered to the owner (landlord).

Thus, the owner-lessor must pay transport tax on the car rented.

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Do I need to pay transport tax on a car that has been seized. The car is registered with the traffic police

This follows from paragraph 3 of Article 356 and paragraph 2 of Article 358 of the Tax Code of the Russian Federation. At the same time, the legislation does not provide for a benefit for vehicles that have been seized.

In addition, the seizure of property does not provide that the owner will be permanently deprived of the right of ownership. The seizure of property may temporarily restrict the right to dispose (in some cases, use) this property. This follows from paragraph 2 of article 1 and paragraph 2 Civil Code RF.

Thus, as long as the vehicle is registered to a person, he must pay vehicle tax. Regardless of whether this property is under arrest or not.

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Is it necessary to pay transport tax on a car purchased for use as spare parts. The car is registered with the traffic police

Yes, except in exceptional cases. A person is obliged to pay transport tax from a vehicle registered to him (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation).

At the same time, the legislation does not provide for a benefit for vehicles purchased for use as spare parts.

A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 6, 2006 No. 03-06-04-04 / 15. The obligation to pay transport tax will cease after the vehicle is deregistered (Article 357, Clause 3, Article 362 of the Tax Code of the Russian Federation).

In order not to pay transport tax on cars that are purchased for use as spare parts, do not register them with the traffic police.

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Do I need to pay vehicle tax on cars that have been in long-term repairs for several months after an accident. The car is registered with the traffic police

Yes, except in exceptional cases. A person is obliged to pay transport tax from a vehicle registered to him (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation). At the same time, the legislation does not provide for a benefit for vehicles that are under repair.

Is it necessary to pay a transport tax on a water vehicle that is operated only in the summer?

Yes, except in exceptional cases. Water vehicles are recognized as an object of taxation by transport tax (clause 1, article 358 of the Tax Code of the Russian Federation, paragraph 9, clause 2 of the Methodological Recommendations approved by order of the Ministry of Taxes of Russia dated April 9, 2003 No. BG-3-21 / 177). From a registered vehicle, a person is obliged to pay transport tax (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation).

At the same time, the legislation does not provide for a privilege for vehicles, including water vehicles, the operation of which depends on the season. Consequently, the transport tax in this case must be paid in full for the entire calendar year, regardless of the time of actual use of the vehicle.

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Do I need to pay transport tax on a car that was sold, but not deregistered with the traffic police

Yes need. The transport tax must be paid by the one for whom the vehicle subject to this tax is registered (paragraph 1 of article 357 and article 358 of the Tax Code of the Russian Federation). Therefore, if the owner who sold the car did not remove it from the register, he will pay transport tax.

The tax inspectorate calculates the transport tax on cars based on data that comes from the traffic police (Article 362 of the Tax Code of the Russian Federation and clause 2 of the Decree of the Government of the Russian Federation of August 12, 1994 No. 938).

Therefore, until the vehicle is deregistered, the tax inspectorate will send notifications to the person to pay the transport tax (Article 357 and Clause 3 of Article 363 of the Tax Code of the Russian Federation).

In order not to pay tax on a sold car, you need to deregister it with the traffic police. After that, the traffic police will submit updated information to the tax office. And the owner who registers the car for himself will pay the tax (Article 357 of the Tax Code of the Russian Federation).

Transport tax: how to calculate for a hybrid car

According to the rules, the vehicle tax base for vehicles with engines (with some exceptions) is determined as the engine power in horsepower. And what to do when the car is equipped with not one, but several engines (for example, both an internal combustion engine and an electric motor)?

The number of engines does not affect the procedure for calculating the tax. In any case, information about power is taken from the vehicle's passport. Simply, depending on the design features of a multi-engine vehicle, either the nominal power of an internal combustion engine (for example, for some types of hybrid cars) or the total nominal power of all engines can be indicated in the passport.

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Registration with the tax office

The tax inspectorate must register the owner of the vehicle at the location of the vehicle belonging to him. This location is:

• for water transport (with the exception of small boats) - a place state registration transport;
• for air transport - the place of registration of its owner;
• for all types of transport (except sea, river and air), registered before August 24, 2013 - the place of registration of such a vehicle;
• for all types of transport (except water and air), registered since August 24, 2013 - the place of registration of its owner.

The tax inspectorate makes the statement on its own, without the participation of a person, on the basis of information that comes from the bodies that carry out state registration of vehicles.

This follows from the provisions of paragraph 2 of Article 11, paragraphs 1, 5, paragraph 4 of the Tax Code of the Russian Federation.

Do I need to register as a payer of transport tax in the inspection of the new place of residence. The car was deregistered in the traffic police at the old place of residence and registered at the new

No, it doesn `t need. The Tax Inspectorate independently registers the owner of the car - the payer of transport tax. She does this without the participation of a person on the basis of information that comes from the traffic police. This follows from paragraph 5 of Article 83 and paragraph 4 of Article 85 of the Tax Code of the Russian Federation.

Thus, you do not need to contact the tax office of the new place of residence in order to register as a vehicle tax payer.

Based on the same information, the tax office:

• calculates the transport tax;
• sends the owner a notice of payment of the transport tax.

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If you do not receive a transport tax notice

What if the owner of a registered vehicle still hasn't received a tax notice? In this case, he is obliged to inform the inspectorate in writing about the availability of vehicles. Submit a report to the tax office at the place of residence or at the location of the transport. This must be done by December 31 of the year following the tax period. Be sure to attach a document on the state registration of the vehicle to the message.

If the owner is granted a benefit in the form of a complete exemption from paying tax, it is not necessary to submit such a message to the inspection.

This follows from the provisions of paragraph 2.1 of Article 23 of the Tax Code of the Russian Federation.

From January 1, 2017, tax liability will be introduced for failure to report (late notification) about the availability of vehicles. The amount of the fine will be 20 percent of the unpaid tax (clause 12, article 1, part 3, article 7 of the Law of April 2, 2014 No. 52-FZ).

The tax office sent a tax notice in which the transport tax is calculated incorrectly or for a car that the person has never owned

(.doc, 35Kb) . In it, state the current situation in writing and submit an application to the tax office, which sent the notification. The tax inspectorate is obliged to deal with the problem on its own and inform about the results. Including the inspection is obliged to send a new notification to replace the one that came earlier (
Here you can calculate the amount of transport tax for any region of the Russian Federation.

The tax.ru service allows you to find out the transport tax rate and benefits in any region of Russia.

The issues of calculation and payment of transport tax with individuals, population for 2014, 2019, 2020 Vehicle age. Transport tax calculator. Find out the transport tax rates.

The article will help you find out where to pay transport tax and where to submit a declaration.