When do you need to pay transport tax 2020? Who can avoid paying tax or get a discount? And what to do if the payment receipt has not reached the addressee? Let's find out in the article.
The end of autumn and payment of transport tax is just around the corner. Already by tradition, State Duma deputies in August expressed initiatives to abolish the transport tax starting next year. This is not the first time motorists have heard this song and will hear it many more times. Experts agree that the transport tax will never be abolished, and the arguments are quite weighty. Therefore, motorists, willy-nilly, need to be prepared to receive tax receipts more than once. Moreover, they are already actively being sent out. Autonews.ru tried to answer popular questions related to this year’s transport tax.
How is transport tax calculated?
The amount of the tax depends on the power of the car, so the amounts for different categories of transport can differ significantly.
Since the funds received for the paid duty are sent to the regional treasury, transport tax coefficients are set by local authorities independently, as well as benefits and discounts for certain groups of citizens. The method for calculating coefficients has been in effect since 2003 and has not changed significantly over the entire period.
For example: in Moscow, for cars with engines weaker than 100 horsepower, the duty is 12 rubles. for 1 hp, from 100 to 125 l. With. — 25 rubles, from 125 to 150 l. With. — 35 rub. and so on.
How to check the correct amount of transport tax?
The car owner can check the correctness of the calculation of the amount of transport tax using a special online calculator on the tax service website. To do this, you need to select the required region where the car was registered, and also indicate in a special menu the benefits available to the car owner.
It is important to remember that a motorist cannot independently choose the region of vehicle registration, choosing the lowest coefficients. A car can only be registered where the owner of the vehicle is registered.
Benefits and preferential categories
Disabled people are exempt from paying TN - only groups 1 and 2. Provided that the vehicles they use are suitably equipped and their power does not exceed 100 hp. With.
In some regions, TN may not have to pay for low-power vehicles. There are two of them:
- Orenburg region. TN for cars with engines up to 100 hp. With. inclusive is legally set at 0 rubles.
- Kabardino-Balkaria. The tax is not paid for the same vehicles as in the Orenburg region, but which are more than 10 years old.
In other regions, citizens with a certain status are exempt from TN. For example, in Moscow it is:
- owners of cars with engines up to 70 hp. With.;
- parents with many children;
- disabled people of groups 1 and 2;
- guardians/parents of disabled children;
- Heroes of the Soviet Union and Russia;
- war veterans and disabled people;
- liquidators of the consequences of nuclear tests and accidents at military facilities, the Chernobyl nuclear power plant and Mayak;
- legal entities engaged in urban passenger transportation (except for taxis);
- living in SEZ TVT “Zelenograd” (for 5 years).
Individuals with this status do not pay for only one vehicle. The benefit does not apply to snowmobiles, motor sleighs, water and air vehicles.
In St. Petersburg they may not officially pay tax in 2022:
- Heroes of the Soviet Union, Socialist Labor and Russia;
- full holders of the Order of Glory;
- disabled people and war veterans;
- disabled people of groups 1 and 2, parents of disabled children;
- victims of accidents at the Chernobyl nuclear power plant and Mayak, nuclear tests at military facilities;
- retired owners of cars manufactured in the USSR with a capacity of up to 150 hp. With. (water vehicle – up to 30 hp);
- parents with many children (four or more);
- owners of passenger cars (with engines up to 80 hp) and motorcycles manufactured in the USSR;
- owners of new cars produced in the Russian Federation in 2016;
- owners of electric vehicles with power up to 150 hp. With.
As we can see, the regions have their own preferential categories, so it is always better to clarify what the benefits are for TN at your place of residence.
When do you need to pay transport tax 2020?
In 2022, the deadline for paying transport tax is December 1. The fee must be paid by this date, otherwise the car owner will face penalties.
Payment can be made after receiving a receipt from the tax office. The receipt contains all the necessary data and details that you will need to pay the fee. Most often, payment receipts are sent to drivers in advance so that the car owner has time to allocate the necessary amount and pay the tax on time.
What should I do if I haven’t received a receipt for payment of transport tax?
By law, the receipt must arrive to the car owner no later than 30 days before the payment date. If this did not happen, most likely it was lost. This does not mean that you don't have to pay tax. In tax systems, it has already been calculated, and if the duty is not paid by December 1, the car owner faces penalties.
If the receipt did not arrive on time and was presumably lost, the car owner must contact the tax service with a request to send a duplicate notice. Usually this procedure takes about a month, and in this case the driver runs the risk of being late for the next payment. To avoid this, it is recommended to use your personal account on the Federal Tax Service website, which contains all the information about accounts and debts, or the State Services portal.
What happens if you don’t pay the transport tax on time?
If the driver has not paid the annual transport tax, the Federal Tax Service will send him a corresponding request within 3 months. After receiving the notice, the debtor has 8 days to repay the debt. If the car owner again ignores the requirements of the Federal Tax Service, the tax, fine and penalties, which are accrued from the first day of overdue debt, will be collected through the court forcibly. Most likely, the debt will be written off from the car owner’s bank card. If the required amount on the card is not enough, the debtor's account may be blocked.
Serious delays in government payments and fines can lead to a ban on traveling abroad and even seizure of real estate or a car.
If a citizen chose to hide the fact of owning a car from the Federal Tax Service, then after this is revealed, he will be required to pay the “missed” amount of tax and another 20% will be added to it.
If the car is faulty
If an organization has a faulty car and it will not be used in the future, then there is no point in keeping it on the balance sheet and paying tax for this vehicle.
The thing is that paying tax does not depend on the condition of the car. It may not be operational or may have been disassembled for spare parts. It's all about registration. Please note: the obligation to pay transport tax depends on the registration of the vehicle, and not on the actual availability of this vehicle at the company (letters of the Ministry of Finance of the Russian Federation dated April 1, 2008 No. 03-05-05-04/05 and dated July 3, 2008 No. 03-05-06-04/39).
The same conclusion is given in judicial practice (resolutions of the Federal Antimonopoly Service of the Ural District dated October 18, 2007 No. Ф09-8501/07-С3 and the Federal Antimonopoly Service of the Northwestern District dated September 3, 2007 No. A56-50465/2006).
It turns out that you will be required to pay transport tax until you remove the car from state registration. To remove it, submit to the State Traffic Inspectorate:
- vehicle registration certificate;
- its registration documents;
- signs;
- act on the write-off of a vehicle in form No. OS-4a (approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7), drawn up by your accounting department.
The traffic police will put a stamp on your report to deregister the car. Now this document will serve as the basis for tax exemption. You can exclude a written-off car from the object of taxation starting next month (clause 3 of Article 362 of the Tax Code of the Russian Federation).
By the way, there is no need to specifically notify the tax office about this. Traffic police officers themselves will inform the Federal Tax Service about the deregistration of your car.
Who can avoid paying transport tax?
In Russia there are currently a number of benefits for exemption from transport tax. Who may not pay transport tax:
- Owners of cars with power up to 70 hp.
- Disabled people who received cars through social security authorities.
- Heroes of the Soviet Union, labor veterans who suffered from radiation and exposure in connection with accidents or nuclear tests, as well as disabled people of the 1st and 2nd groups.
- In some regions, pensioners, single mothers and parents in large families are completely exempt from tax. In other regions, these categories may receive a significant discount
- Owners of stolen cars. This benefit begins to apply from the month the search for the car begins until the month it is returned to the driver.
- Depending on the region, owners of electric cars and gas-fueled vehicles may receive benefits.
- Police cars, ambulances and the Ministry of Emergency Situations.
Will it be possible to avoid paying TN legally?
Now let's figure out whether it is possible not to pay transport tax. If it is accrued and a notification is received, you will still have to fulfill the debt to the state, as well as pay a fine for non-payment or a late fee, although not always. There is a chance not to pay it if:
- The payment is overdue due to the fault of Russian Post. You will have to challenge the fine in court and prove that the notification did not arrive on time.
- The tax is assessed on a stolen or sold car. First you need to contact the traffic police with a request to make changes to the database, and then to the tax authorities for recalculation.
- The owner of the vehicle learned about the right to a benefit that he had not previously used. You must submit an application to the Federal Tax Service with a request to be included in the list of beneficiaries. Having received the status, you can recalculate for the last three years.
- The statute of limitations for non-payment of TN has expired (three years). This is difficult to imagine, but it is possible if the owner of the vehicle does not live at the place of registration and does not travel abroad.
We do not recommend hiding from the tax authorities, especially for three years. It is better to consider options in which the owner does not have to pay tax according to the law:
- The vehicle is exempt from TN;
- there are benefits that allow you not to pay a toll, or the car is registered in the name of a beneficiary or a child;
- the car is deregistered;
- sale with subsequent re-registration;
- car with foreign registration;
- The vehicle is rented or leased.
Who is exempt from paying TN?
Regional legislation in different regions of the Russian Federation has its own specifics and gives some categories of car owners the right not to pay tax. Beneficiaries include:
- veterans of wars and hostilities, prisoners of concentration camps;
- Heroes of the USSR and the Russian Federation;
- liquidators of man-made accidents at nuclear power plants;
- disabled people of groups I and II, guardians of disabled children;
- pensioners under certain conditions;
- large families, guardians.
It should be taken into account that the full list of preferential social groups of car owners in each region is individual, as are the requirements for obtaining the right to benefits. In addition, different regions have different requirements for the technical characteristics of cars that are used by beneficiaries (for example, disabled people and people with many children do not pay if the power of their car is no more than 100 hp). It is guaranteed that you will not have to pay if you have a car with a power of no more than 70 hp.
The tax benefit is provided for only one vehicle. Details of the rules for obtaining tax benefits should be checked with the regional Federal Tax Service, and a convenient online calculator will help you calculate the amount of transport tax in your region.
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 a 150 hp engine. a resident of the region will pay 35 rubles for 1 force, in Yaroslavl - 28, in the Kemerovo region - 14, and in the Chukotka Autonomous Okrug - 7 rubles.
But, despite the fact that according to current laws it is allowed to register a car in any region of Russia, without being tied to the place of residence of the owner, this information will still 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 established in the region of official residence of the car owner. Consequently, this option is suitable only for Russians whose relatives live in a city that is attractive in terms of tax levels, but do not forget that in the event of the death of the “dummy” owner, the rights to the car pass to his heirs.
