One of the most controversial issues in modern taxation in Russia is the payment of transport tax. Planned as a temporary tax, this tax has become a permanent tax and has been representing an additional tax burden on citizens for several years now. Moreover, we can even talk about double taxation due to the fact that the cost of fuel purchased by motorists already includes taxes such as excise taxes. However, there is currently no talk of abolishing the transport tax in 2021. Therefore, issues related to the procedure for its calculation and payment do not lose their relevance.
What is a transport tax and who does it apply to?
Transport tax is a fee that must be paid annually by every citizen of the Russian Federation who owns a car.
The basis for charging this tax is the need to support the vehicle fleet. This tax is considered as a target tax: all funds collected from the state budget are redirected to specialized services that are engaged in the repair and construction of roads, carrying out improvement work in various areas, including roadside areas.
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Those who are liable to pay vehicle tax include the owners of any vehicle, including land, water or air.
This tax refers to regional fees. Its size and payment procedure directly depend on the region in which the vehicle was registered. Municipal authorities of each region have the authority to set their own tariffs, on the basis of which this fee for motorists is calculated. Also, as a general rule, the transport tax on a car depends on what characteristics the car has. Plays his role:
- weight;
- engine power;
- age.
In addition, if we talk about transport tax in 2021, the class of the car has begun to be taken into account.
It should be noted that, according to current legislation, representatives of the tax authority are required to calculate the amount of transport tax in each specific case. However, no one is immune from mistakes, so it is recommended to double-check the amount issued yourself. The tax is calculated using the following formula: the number of horsepower of a car engine is multiplied by the tax rate accepted in the corresponding region. If the use of the car is less than one year due to its purchase or sale, then the number of months is also taken into account in the calculation.
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To simplify the calculations, use a special tax calculator, which can be easily found on the Internet. It works on the following principle: you enter data on your vehicle and receive an approximate amount that must be paid as transport tax. As for how much the transport tax is for legal entities, this issue should be dealt with by the organization’s accountant.
How is tax paid?
Payment of transport tax is mandatory for all vehicle owners. However, it is important to emphasize that there is a category of citizens who can contact the tax office to receive benefits. Their list is established independently in each region.
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As an example, let’s take the benefits that the Moscow region imposes on transport taxes in 2021. According to the current law, public organizations whose members are disabled people are exempt from paying this tax. In relation to individuals, citizens who may not pay this fee include:
- awarded the Order of Glory or Hero of the Russian Federation or the USSR;
- victims of the accident at the Chernobyl nuclear power plant;
- those who took part in the Second World War;
- with disabilities (except for the third group - they receive a 50% discount).
Also, certain benefits are established for cars whose engine power is less than a certain limit.
Thus, in order to find out the tariffs for calculating transport tax and the likelihood of receiving benefits, you need to refer to regional legislation. The calculation of the amount of transport tax required for payment for individuals is carried out by the tax office, which is reported in a written notification sent.
Questions about land tax
In 2021, due to the pandemic, in accordance with Federal Law No. 172-FZ dated 06/08/2020, individual entrepreneurs and organizations working in the most affected industries received an exemption from paying land tax for the 2nd quarter (by the way, from transport and property taxes too) . Is it necessary to somehow declare this benefit by analogy with others by submitting an application?
No, you do not need to specifically inform the Federal Tax Service that you have such a right. The tax office must recalculate it itself. If you look at the application form in the article above, it does not even provide for references to the Federal Law, but only to regional legislation.
If for some reason the Federal Tax Service did not recalculate tax liabilities and demands payment of tax for the 2nd quarter of 2021, then you will have to go through objections and complaints. We recommend not just referring to the Federal Law, but also confirming your status, which gives you the right to support - for example, attaching an extract from the Unified State Register of Legal Entities, which indicates the main type of activity, an extract from the Register of Small Enterprises to confirm the status of a small enterprise.
The purchase and sale agreement for the land plot was concluded on February 8, 2021, the transfer act was signed on May 11, 2021, registration in the Unified State Register on May 14, order for commissioning dated May 17. From what date should the period for calculating land tax be counted?
You need to focus on the day of state registration of the right in the Register. Rights to a land plot, according to civil law, are subject to state registration and tax calculation will be made (as in the case of transport) according to the new owner precisely from the day the entry is made in the Register.
How to find out the cadastral value from which the tax will be calculated?
The current cost can be found through the online service of Rosreestr. You can also make a written request through the MFC or by mail or through your personal account on the Rosreestr website. Information is provided free of charge.
How to pay transport tax - main methods
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The rarity of the need to pay transport tax and the constantly changing deadlines that are established at the legislative level can lead to the fact that the need to pay is remembered literally on the last day, and late in the evening, when neither bank branches nor the post office are open. In this case, the only possible (and, frankly, the most convenient and fastest) is the method according to which payment of transport tax is made via the Internet. There are a number of sites you can use for this.
For those who have connected to the Internet banking service from Sberbank, the situation is simplified, since transport tax is paid through Sberbank online quickly, easily and without charging an additional commission. It is enough to have the required amount of funds in your account.
If you are a registered user of the state portal, you will most likely ask yourself the question of how to pay transport tax through State Services.
- After completing the authorization procedure, in your personal account you need to go to the “Public Services” tab;
- In the menu that appears, there is an item that sounds like “Check tax debt.” After reading the information provided, click on the “Get service” button;
- Further, if there is a debt, you have the opportunity to pay it by entering your bank card details, and no additional fees are charged.
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Please note that payment processing may take some time, during which time the tax will appear in your personal account as unpaid.
Using the government services portal is not suitable for making urgent payments to those who have not completed the registration procedure, which takes a lot of time.
Security rules for making payments
Financial transactions with a bank card made via the Internet and self-service terminals are safe if you follow simple rules:
- Do not tell anyone your bank card details (number, expiration date, PIN, CVV code)
- use antivirus programs
- download Sberbank Online applications from official sources
- check payment information
- If you have the slightest suspicion or receive messages about third-party transactions, contact the bank immediately
How to find out your debt
The easiest way to find out the transport tax debt is to receive a receipt through the postal service, which indicates the amount to be paid and payment details, and all that remains is to pay it at the bank. However, in case of loss of a receipt or other circumstances due to which you did not receive a receipt, you can resort to other methods, each of which we will consider in more detail.
Independently calculating the approximate amount of tax payable is not the most effective way, although citizens resort to it, due to the need to clarify the coefficients for your region, as well as the dependence of the amount on the engine size and year of manufacture of the car.
By TIN
If you have the Internet, you can find out the amount of debt through your TIN. To do this you need:
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- Go to the website of the Federal Tax Service at the address: nalog.ru, where we enter the login and password previously received from the tax office to enter your account. Please note that in this case your TIN is entered as a login to log into your account.
- Go to the “Objects” tab. In this menu, the objects of your property available at your disposal are available.
- The menu for the amount of tax to be paid is located on the line “accrued”
- Carefully read the tax amount, as well as information on the property - if the data does not match, you should contact the Federal Tax Service.
- To pay, click “Pay”, and the system will offer you available payment options, with the possibility of partial payment, and automatic generation of details. Please note that the system displays by default the tax amounts payable for all types of your property. To select the object for which we pay, check the boxes.
By car number
Another method allows you to find out the transport tax debt by car number. The question is clear, since obtaining the details for creating an account for tax ru initially requires a visit to the tax office, and the car number is immediately available. However, the car number is a symbol for registering it with the traffic police, and it can change, and is not a requisite by which you can clarify the presence of tax arrears.
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On the State Services website
Another reliable source of information about the amount of tax payable is the State Services website at gosuslugi.ru. To clarify the amount:
- Log in to your personal account by entering your login and password.
- Click on the public services menu at the top of the window.
- Since our goal is to pay taxes, let’s turn to the “Checking tax debts” menu.
- Click get a service, and the system will check the amount of debt according to the TIN you previously entered (otherwise it is impossible to do this).
- When you display the result, you can view the amount or pay online.
How to find out transport tax debt by last name
The above methods require pre-registration, without which it is impossible to receive information and make payment. Without registration, you can find out the amount and pay it by following the algorithm described above by entering the TIN or document index data. In this case. When using third-party services, payment will be subject to a commission. Viewing the accrued amount is free. In addition, you can find out the tax amount in the following ways.
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- In special cases, for example, if there is information about large amounts of debt and periods of non-payment, you should contact a tax specialist personally for information, or through the website of the bailiff service in the register of enforcement proceedings. In this case, you can search using the full name of the owner (party to the enforcement proceedings).
- If you have Internet banking or mobile banking from banks, you can also view the accrued amount in the tax payments section. Detailed advice can be obtained from the bank’s contact center.
- It is also possible to pay transport tax in the electronic money system, where you must indicate the type of taxation system.
- For late payment, a penalty will be charged for the length of the delay, and the collection will fall on the bailiffs.
Is it possible to pay for transport tax without a receipt?
There are cases when the owner of the vehicle does not receive a receipt indicating that the appropriate tax must be paid. This is not a basis for evading payment, since according to the standards established by law, in this case it is necessary to independently contact the authorized body to find out the reasons and provide the required data if there is a shortage. A possible reason may be that when purchasing the vehicle, the data was not transferred to the tax office, as a result of which the information was not entered into the general database.
If the problem lies in a malfunction of the postal service, then in order to ensure that the payment of the transport tax is made on time, you can use the official website of the Federal Tax Service (in this case, you must know your TIN number). You will need to enter the following data in a special form:
- first name, last name and patronymic of the payer;
- TIN number;
- registration address;
- payment amount.
You should also indicate in the appropriate field that the transport tax is being paid. At the last step, you will be able to choose a payment method: cash or non-cash. In the first case, a receipt will be generated that can be printed and used for payment at any bank branch. When choosing the second option, payment is made from a plastic card if you have an connected Internet banking service.
Please note that you can also pay transport tax using the TIN of an individual on the “Payment for State Services” website. Here the specified debt can be paid through a bank card or from a mobile phone account. However, it is worth noting that a commission is charged for completing the transaction.
If you have an e-wallet, you can also use it to pay taxes.
What time does payment notification arrive?
The accrual of the mandatory fee begins exactly from the date when the car was registered in the traffic police database. But the first receipt for payment of the debt should arrive to the driver from the beginning of July until September 30. The amount on it is not the same, since the calculation is made for the past year, and not for the coming one.
However, most car owners often don't know what to do if their car tax doesn't arrive on time. The situation is simple: citizens can check the status of their current debt on their own, using one of three possible options:
- State Services Portal;
- Official website of the tax office;
- The nearest branch of the Federal Tax Service.
It is important to know! By choosing the first two options for solving a problem via the Internet, a person will significantly save his time. But by personally contacting the responsible authority, he will be able to additionally receive answers to his questions (why the car tax has not arrived this year, and whether tariffs will increase in price in the near future).
Deadline for payment of transport tax
The period for which transport tax is paid is one calendar year. The payer must be notified in writing by the tax authority of the payment deadline.
However, the changes that came into force in 2015 established that if the taxpayer does not receive the corresponding notification, he must independently contact the tax authority at his place of residence before December 31 of the year following the one for which he is due. tax will be charged.
The tax payment deadline for the current year has been postponed to December 1 of the next year. In other words, if you own a vehicle, you must pay the vehicle tax for 2021 by December 1st. If the car becomes a property within a year, the payment is calculated in proportion to the time the citizen is the car owner.
Consequences of non-payment
According to the Code of Administrative Offenses, for evading state duty on a car, a citizen is entitled to a financial penalty in the amount of 15 thousand rubles. But after future changes in legislation, this penalty may be canceled, and the debt for using a vehicle can be canceled from 2015. But until this happens, you should absolutely not ignore paying the annual fee.
We found out when the car tax arrives and how to see the current amount due if the receipt has not arrived. In conclusion, we would like to add that every ruble paid goes towards improving the road surface and increasing the level of safety. Therefore, by refusing the mandatory fee, you are putting both yourself and other members of the automotive community at risk.
For legal entities
Separately, it is worth noting the procedure by which the deadline for payment of transport tax by legal entities is calculated. If a tax period is established for an organization, it must pay advance payments. The deadline for making this payment is set for the last day of the month following the reporting month. The deadline for final tax payment is established at the legislative level, but cannot be made later than February 1 of the year following the reporting tax period.
