Procedure for paying transport tax by an individual
The individual to whom the vehicle is registered must pay transport tax.
This tax is calculated by the tax office based on the data it has from the traffic police. The taxpayer himself does not calculate anything, but it is in his interests to check the calculation made by the tax authorities. In Russia, a single deadline has been established for the payment of personal taxes for individuals, including transport taxes - no later than December 1 of the year following the year of accrual. That is, notifications for 2022 must be paid before 12/01/2021
A notification containing a tax calculation is sent to an individual no later than 30 working days before the payment deadline (Clause 2 of Article 52 of the Tax Code of the Russian Federation). If the notice arrives by mail to the person’s registered address, taking into account the delivery time (6 business days), a paper notice must be sent to him no later than 36 business days before the tax payment deadline. This is approximately the 20th of October.
Users of their personal account receive notifications only there, unless they specifically asked for a paper version to be sent to them.
Important! “ConsultantPlus” warns: If you have not received a tax notice, you risk missing the tax payment deadline, which in some cases may result in penalties and tax liability (Clause 2 of Article 57, Clause 1 of Article 75, Article 122 of the Tax Code RF). If you have not received a tax notice, we recommend following the following algorithm. See K+ for a step-by-step algorithm of actions; trial access to the system is free.
In practice, tax authorities send notifications in advance, taking into account the identification of possible discrepancies in calculations. Increasing the time interval between the receipt of the notification and the tax payment deadline gives the Federal Tax Service the opportunity to adjust the calculation before the payment deadline due to justified objections of the taxpayer. Changing the calculation for individuals is carried out only by the tax authorities.
Deadlines for paying transport tax
From January 1, 2022, uniform deadlines for payment of transport tax and advance payments thereon have been introduced for all organizations. The tax must be paid no later than March 1 of the year following the expired calendar year, and advance payments, if they are introduced by law of a constituent entity of the Russian Federation, no later than the last day of the month following the expired quarter.
In 2022, the tax for 2022 must be paid before March 1, and advance payments must be paid (including weekends):
- until April 30 – for the first quarter of 2022;
- until August 2 – for the second quarter of 2021;
- until November 1 – for the third quarter of 2022.
Calculation of transport tax in a tax notice
A tax notice on transport tax for 2022 is generated on the form approved by Order of the Federal Tax Service of the Russian Federation dated 09/07/2016 No. ММВ-7-11/ [email protected] (as amended on 03/09/2021).
When generated, the form includes data on the required number of taxes that an individual is required to pay, including transport, land, property tax and personal income tax not withheld by the tax agent. If the taxpayer has benefits that cover all relevant amounts of accrued taxes, then a notice for such taxes is not created.
For transport tax, the tax notice form contains the following information:
- Tax calculation table for the past year for all transport facilities that were registered to the taxpayer. The form of the table reflects the entire sequence of the calculation formula for each object of taxation: the tax base is multiplied by the rate, adjusted by coefficients (taking into account the registration period and the presence of an expensive car), and reduced by the amount of available benefits.
- A tax recalculation table for previous years of a similar form. It contains a link to the notification number for which the recalculation is made, and a place to indicate the result of the recalculation.
The task of the taxpayer who received the notification is to verify the accuracy of the data on the basis of which the calculation was made:
- the fact of the presence or absence of the specified transport;
- the correctness of the base from which the tax is calculated;
- the correctness of the registration period of the vehicle for the taxpayer;
Find out who pays transport tax when the owner changes in the middle of the month from this publication.
- the legality of applying the coefficient for an expensive car;
To find out whether you will need a multiplying factor for your car, read this material.
- the fact of application of a benefit to which the taxpayer is entitled.
You can check the correctness of your own calculation on the Federal Tax Service website using a calculator.
What to do if the notification did not arrive
You will not receive a tax notice when:
- there is a benefit and there is no obligation to pay tax;
- the tax amount was less than 100 rubles.
- The Federal Tax Service does not have information about whether an individual has real estate that is subject to property tax. If you have never received notifications or claimed tax benefits, you are required to report the presence of taxable items to any tax authority. Letter of the Federal Tax Service of Russia dated May 13, 2020 No. BS-4-21/ [email protected] ).
A taxpayer registered in the LKN can send a notification to the tax authority about the need to receive the document on paper.
If the document is not received on time, contact the tax office for notification in person or through the online resource “Contact the Federal Tax Service of Russia” or LKN.
Where to find a sample tax notice for transport tax
You can understand what a completed tax notification for transport sent by the tax office will look like by reading the notification form for property taxes contained in the order of the Federal Tax Service of the Russian Federation dated 09/07/2016 No. ММВ-7-11/ [email protected] The notification form is presented on our website (see download link below).
In any case, an individual who is a transport tax payer will not have to fill out such a notification independently. The tax office is required to do this.
The notice must include all payment details. Tax authorities currently do not send receipts for payment of notifications through the bank.
New transport tax benefits for legal entities
Previously, all rowing and motor boats with an engine capacity of up to 5 horsepower, inclusive, registered before the date of entry into force of Federal Law No. 36-FZ of April 23, 2012 (the law that defined the concept of a small boat) were exempt from paying the tax. Federal Law No. 305-FZ dated July 2, 2021 extended this tax exemption to legal relations related to the calculation of transport tax for the tax period 2022.
Since January 1, 2022, regional authorities have been given the opportunity to adopt laws defining not only the grounds, but also specific rules for the provision of tax benefits for transport tax (Part 3 of Article 356 of the Tax Code of the Russian Federation).
Let us recall that from 2022, in connection with the abolition of tax returns for transport tax, a declarative procedure for providing benefits for this tax was introduced for organizations (clause 3 of Article 361.1 of the Tax Code of the Russian Federation). Therefore, now, in order to apply benefits for existing vehicles, the organization must send an application to the Federal Tax Service in the form approved. by order of the Federal Tax Service dated July 25, 2019 No. ММВ-7-21/ [email protected] From 2022, constituent entities of the Russian Federation, on the basis of regional laws, will be able to introduce mechanisms for the non-declaration provision of transport tax benefits to companies.
Also, from January 1, 2022, new rules for calculating transport tax are being introduced in cases where payers’ right to a tax benefit arises and ceases during the tax period. In such situations, the tax will be calculated using a special coefficient. This coefficient is defined as the ratio of the number of complete months during which there is no tax benefit to the total number of months in the tax or reporting period. In this case, the month of the emergence of the right to a tax benefit, as well as the month of termination of this right, are taken as a full month (clause 3.3 of Article 362 of the Tax Code of the Russian Federation).
What to do if the transport tax is calculated incorrectly
If the taxpayer does not agree with the result of the tax calculation, then he must submit his objections, supported by documents, to the Federal Tax Service.
Important! Recommendations from ConsultantPlus A statement about the presence of inaccurate information in the tax notice can be attached to the tax notice sent to you by the tax office. Fill it out, indicating the notification number, the address of the inspection to which you are going to send the application, your full name. and TIN. If the application form is not attached to the tax notice, the application can be drawn up in any form, indicating any errors found in it. Please attach copies of documents that confirm the correct information to your application. Read what to do next with your application in K+. Trial access to K+ is free.
The Federal Tax Service will check the data provided by the taxpayer and, if correct, recalculate the tax. In this case, the individual will receive a new notification with a new set of accompanying documents. In order for the tax to be paid on time, the taxpayer needs to promptly respond to the initial notification containing incorrect data.
Deadline for sending a receipt
If you send the receipt more than six business days from the date the request was sent, the deadline will not be extended. It will be the standard eight working days from the date of receipt of the request, unless the document provides for more time for paying the tax (Article 69 of the Tax Code of the Russian Federation).
Example . The tax office sent a request for tax payment on January 10, 2022 and on the same day received confirmation of the date of its sending. The taxpayer must send the receipt within six business days (until January 18 inclusive). The date on the receipt will be the date the claim was received. If the receipt is not sent, the date of receipt of the request will be considered January 18 (six days from the date the request was sent).
Results
The individual to whom the vehicle is registered must pay transport tax. The amount of tax due is reflected in the notice. It is generated by the tax office and sent by mail or placed in the taxpayer’s personal account.
If the notification is not received or inaccuracies are found in it, you must inform the tax authorities about this.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
When will the tax authorities send a message?
Messages are sent for the past calendar year.
The organization's message will be sent to the location of its vehicles.
The organization must receive the message within the following time frames:
- within 10 days after drawing up a message about the calculated amount of tax payable for the expired tax period, but no later than 6 months from the date of expiration of the established deadline for paying tax for the calendar year;
- no later than 2 months from the date of receipt by the Federal Tax Service of documents or other information entailing the calculation (recalculation) of the amount of transport tax that must be paid for previous years;
- no later than 1 month from the date the tax authorities receive information contained in the Unified State Register of Legal Entities that the relevant organization is in the process of liquidation.
Fulfillment of the obligation to pay transport tax does not depend on the direction of messages.
Organizations must calculate taxes independently. (letter of the Federal Tax Service of Russia dated July 17, 2022 No. BS-4-21/ [email protected] ).
However, if the organization has not received a message from the inspectorate, it should notify the tax authorities about this (Clause 2.2 of Article 23 of the Tax Code).
The form of such a message that the organization must send is approved by order of the Federal Tax Service of Russia dated February 25, 2020 No. ED-7-21/ [email protected]
Previously on the topic:
From 2022, transport tax will be calculated in a new way
