It is quite common among taxpayers for personal vehicles that payment deadlines are not met. However, a payment not made does not mean that the issue has been resolved and completely closed. There is such a thing as the statute of limitations for transport tax for individuals. It means that the Federal Tax Service has the right to legally collect debts on taxes and fees from vehicle owners for a certain period.
What is the statute of limitations?
The tax legislation introduced such a term as the statute of limitations for bringing to responsibility. According to Article 113 of the Tax Code of Russia, in case of tax offenses, citizens are not held accountable if more than 3 years have passed since their commission or after the expiration of the tax period. As a result, debt incurred for a period exceeding 3 years is not withheld from the taxpayer.
However, one should not confuse the statute of limitations for bringing persons to justice with the statute of limitations. The second period refers to the time during which the tax authorities have the right to file a claim in court to recover unpaid amounts from debtors. The limitation period for transport tax is determined by the date the person was informed about the violation of his rights, as well as who is the defendant in the claim to protect his rights. It is from this point that the limitation period begins to count. Its duration is also 3 years. These norms are regulated by Articles 196 and 200 of the Civil Code of Russia.
Results
It is better to resolve issues with the tax office peacefully by paying the receipts sent on time. But if there is a debt on TN, then it is worth considering several nuances.
- According to the Tax Code, the statute of limitations for transport penalties is only six months. It is during this period that the Federal Tax Service can sue to recover the arrears. The countdown begins from the moment the notice is sent to the taxpayer.
- Accruals for arrears amount only to the last 3 reporting years; everything earlier is not taken into account.
But you shouldn’t cling to such concessions, trying to evade tax liability, hoping for debt write-off. The Federal Tax Service, if desired, can go to court and forcefully collect debts. Car owners are required to pay tax on all vehicle property they own. This law has not been repealed.
Limitation period for transport tax for individuals.
Since the Civil Code sets out the rules of limitation for general situations, the Tax Code has introduced clarifications regarding transport tax specifically. Thus, according to paragraph 3 of Article 363, taxpayers pay tax for vehicles on the basis of a corresponding notification from the Federal Tax Service. As a rule, the notification is sent in the form of a receipt indicating the payer’s data, a list of vehicles owned by him, as well as amounts to be paid. This notice is sent to the Federal Tax Service no later than 30 days before the deadline for receipt of payment.
Important:
Starting from 2016, the payment deadline for citizens for transport tax is set on December 1 of each year following the previous tax year.
It is worth noting that tax legislation also limits the period for sending a notice to the taxpayer. It is allowed within a period not exceeding three tax periods before the current year of sending it to the debtor. Since the tax period for transport tax is 1 year, then, in fact, this norm determines the 3-year limitation period for transport tax for individuals.
For example, in 2022, the Federal Tax Service has the right to demand tax payments only for 2022, 2022, 2022. The transport tax payer is not required to pay contributions for previous periods (2016 and earlier).
Rules for calculating and paying transport tax
Car tax is regional. The details are described in Article 14 of the Tax Code, but in short we can say that regions of the country can change the conditions, amount and period at their discretion. It is important to know that the taxpayer must pay the fee only in the region where the car was registered.
In most cases, vehicle owners pay the fee once a year, provided that the tax office does not require this to be done more often or less frequently.
Tax notice for transport tax.
In turn, individuals have a slight advantage. Unlike legal entities, they do not have to independently calculate the tax amount for cars and other vehicles. Thus, before November 1, an official form is delivered to them by mail with a calculation of the exact amounts to be paid. This letter cannot include settlements for debts for more than three previous years. If a taxpayer does not receive a notice by mail, this does not mean that he is exempt from tax payments.
Every citizen has the opportunity to personally check the existence of debt, as well as the amount of taxes that must be paid. To do this he can:
- Independently visit the tax office at the place of registration;
- Use the website of the Federal Tax Service;
- Check the information on the State Services portal.
If the debtor voluntarily does not want to pay the due amounts, then the tax service has the right to collect the debt forcibly.
About tax
Is it possible to write off transport tax beyond the statute of limitations? Paying the vehicle tax is an obligation for both ordinary people and legal entities. persons The tax authorities do the calculations for the past period for ordinary people, and the company itself must determine the amount of tax.
As soon as the tax year ends, the payment must go to the state treasury. If the period has expired, the citizen may be held accountable for non-payment for non-compliance with current legislation. The amount of debt is determined taking into account the required payment made by the person.
The arrears arise on the day following the last date of payment or on the next day after the submission of the application for payment at the end of the allowable time.
The statute of limitations for transport tax for all individuals is the time after which the debt cannot be collected. In order to make the payment correctly, you need to familiarize yourself with the contents of Article 363 of the Tax Code of the Russian Federation. This regulatory act reflects the need for a citizen to transfer funds to the deposit of the tax authority, which carries out vehicle registration. Repayment can be made by advance payment.
Many vehicle owners are interested in transport tax and whether there is a statute of limitations for collection. The law defines a period of thirty-six months, after which the Federal Tax Service cannot collect the debt for interest and penalties. The tax for vehicles must go to the country's treasury.
It must be remembered that the use of this period is defined in the regulations of our country. There are nuances for ordinary citizens and organizations. The Tax and Duties Service can forcibly collect arrears of motor vehicle tax.
According to Article 356 of the Tax Code of Russia, the transport tax is mandatory for car owners.
To make a payment, you need to have a message sent by the tax authority. It arrives in the mail thirty days before the end of the payment period. The law establishes that the notification must be received by the car owner before the first of October.
The transport fee is calculated for the previous year. Debt collection is carried out within three years; after this time, arrears cannot be collected from citizens and organizations, this is illegal.
Enforcement of tax obligations.
In accordance with paragraph 2 of Article 44 of the Tax Code, the payment of taxes and fees is the responsibility of taxpayers. In turn, it is assigned to them from the date of occurrence of circumstances that provide for the payment of these taxes and fees. In other words, with regard to transport tax, the obligation to pay arises from the moment the tax notice is delivered.
If the payment deadlines for the contribution are not met, the tax authorities initiate a forced collection procedure. First of all, the debtor is sent a tax demand for the need to repay the debt. The time it takes to send it directly depends on the size of the debt:
- Up to 3 months from the date of establishing the fact of the debt, if its amount exceeds 500 rubles;
- Up to 1 year, if the amount of debt is no more than 500 rubles.
In order to fulfill the received demand, the debtor is given 8 working days. The deadline can be changed if explicitly stated in the text of the requirement itself. If the taxpayer does not take measures to eliminate the debt within the allotted time, then the Federal Tax Service has every reason to file an application with the court. As a rule, this is the most likely development of events in tax evasion. Moreover, the amount of the claim includes not only the amount of tax, but also fines and late fees. As well as calculating interest on the use of funds.
Deadlines for filing an application with the court.
The period for the tax service to go to court is 6 months and depends on the amount of the recovery. This period is allotted for filing an application if, at the time of failure to fulfill the requirement, the amount of the debt exceeds 3,000 rubles. If the debt does not exceed this amount, then the statement of claim cannot be filed with the court by the tax authorities within six months from the expiration of the time for execution. In this case, the time of application is calculated from the moment when the limitation period for transport tax expires. In other words, after 3 years.
However, if over the course of three years the amount of debt increases and exceeds 3,000 rubles, the six-month application rule begins to apply. The report starts from the day the established limit is crossed.
It is worth noting that accrued taxes for a vehicle are sometimes erroneous. For example, a car could be sold, but information about this was not received by the tax office. In such situations, it is better for the person who received a notification with incorrectly calculated tax to personally contact the Federal Tax Service. To substantiate your position, you must provide documentary evidence confirming the illegality of the accrued amounts.
Consequences of tax debts for transport
The obligation to pay tolls is enshrined in the Tax Code of the Russian Federation. According to the norms of the Code, the payer is the person in whose name the car is registered with the State Traffic Safety Inspectorate. People who have deregistered a vehicle and some categories of beneficiaries are exempt from making payments. If the car is not used and it sits in the garage most of the time, then the tax still needs to be paid.
In case of partial or late payment, a debt arises. A penalty in the amount of 1/300 of the Central Bank rate is charged daily on the part of the amount not received. In addition to the growing debt, ignoring the fulfillment of the obligation can result in the following consequences for the car owner:
- A ban on leaving the territory of the Russian Federation (legally going on vacation in the summer will become problematic).
- Seizure of movable and immovable property (inability to dispose of personal belongings at your own discretion - sell, exchange, lease).
- Forced write-off of the debt from the payer’s bank accounts (often the card owner discovers the collection unexpectedly).
- Evacuation of a vehicle and its sale to pay off obligations.
Paying the toll is the responsibility of the citizen. It is recommended to make payments on time and keep receipts for 3 years. This will allow you to quickly resolve the dispute. There is no point in hoping that the debt will be written off after 3 years. Since the statute of limitations for payment of transport tax can be constantly updated due to interruption reasons.
Questions and answers
Question 1. The owner of the car paid the tax for the previous period, but received a receipt indicating the debt. What to do? Provide documentary evidence of payments to the inspectorate.
Question 2. The owner of the car partially paid the transport tax. What does this mean? If the statute of limitations has not yet expired, then it is necessary to pay the arrears as soon as possible. If the bailiffs missed the deadline for going to court, then legally you don’t have to pay.
Question 3. If the owner of the vehicle did not pay taxes, no notifications were received. And then the tax office sent a bill for 4 years. Is this legal? Payment is made only for the last 3 years. For the 4th year, the demand for payment is unlawful. If the Federal Tax Service has not taken measures to collect it for 3 years, then the tax may not be paid at all.
Thus, it is necessary to distinguish between the limitation period and the limitation period for payment of transport tax. In the first case, the period is 3 years, and in the second it can be completely indefinite. However, you can only make payments for the 3 years preceding the current calendar period.
