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Why is the transport tax not received and what should I do in this case? Should you worry if your car tax doesn't arrive? Why didn't your car tax arrive?

12.10.2023

When a person has not received the car tax, special measures should be taken to avoid violations, otherwise administrative or even criminal liability may follow. The legislator, in cases where the owner does not receive the transport tax, provides several options for action, including in situations where the car is sold, but collection of funds still continues.

Before talking about why the car tax is not received, you should understand the very essence of such a fee. Transport tax is a mandatory fee in favor of the regional and local budget, which is established for owners of cars, motorcycles and other vehicles.

The obligation of individuals to pay tax must be fulfilled every year by receiving a notification from the Federal Tax Service. In this case, the vehicle must be registered with the traffic police.

To comply with the established rules regarding the payment of transport tax, the new edition of the Tax Code of the Russian Federation determines the exact deadlines for repaying the fee:

  1. Time period for individuals. This is determined by the first of December of the year that will follow the tax period. In this case, the calculation of deadlines begins from the moment of receipt of notification of the need to repay the debt.
  2. Deadline for organizations. Here, the reporting moment is determined by the first of February of the year following the tax period. At the same time, an advance form of payments is provided for organizations, which differs from citizens making a one-time payment.

Violation of these periods will ultimately result in penalties and interest on the amount of tax.

The taxation system, which provides for the payment of tax for a car, includes not only citizens who purchased a car and registered it accordingly. Also, taxpayers are persons who have a power of attorney to manage the property in question. In general, the principle of determining obligated persons is the same as, for example, when calculating apartment tax.

The legislator also provides benefits for paying the tax in question. The point of the relaxation is that some categories of citizens can completely avoid paying transport tax if they confirm one of several statuses. Such persons include disabled people, military personnel, pensioners and parents of many children. In addition to the complete abolition of the tax, a discount is possible, determined by the characteristics of the car (engine power, region of registration, class of car).

It should be understood that this type of tax is regulated not only at the federal level (Tax Code of the Russian Federation). This fee is administered by the municipality and is recognized as local, which allows a specific locality to set its own conditions and procedure for paying the tax.

A large number of vehicle owners are concerned about why car taxes are not being received, since independent monitoring of the status of tax debt is difficult. And, despite the fact that you can contact the Federal Tax Service so that the tax authorities can help clarify the information, you should initially understand the possible reasons for the lack of notifications.

The payer must ensure that changing information about the subject is submitted to the tax office in a timely manner so that there are no subsequent problems with tax assessment.

Speaking about the reasons why the owner of a car may not receive a notice of the need to pay tax with an accurate calculation of it, you should pay attention to two reasons that are most often encountered in practice:

  • incorrect address to which mailings and notifications should go, which is often associated with a change in the payer’s place of residence, which was not reported to the Federal Tax Service;
  • failure of mailings that generate notifications about the payment of taxes and the amount thereof, that is, some payers simply drop out of the system (you should find out the amount of debt in such a case through your personal account on the website of the Federal Tax Service or State Services).

It should be remembered that the fact that there is no notification of the due date for tax payment does not entail the abolition of such an obligation. The only thing that can be a plus for a citizen is the absence of late fees if it was due to the fault of the tax inspectorate.

Initially, payers must navigate what to do in situations that lead to the fact that the car tax is not received. If you move, you must report the changed data to the tax service, as well as contact the traffic police. In this case, you will only have to go to the traffic police, where they will eventually redirect information about the change of address to the Federal Tax Service.

As for malfunctions, there are no exact solutions to the problem. You can come to the tax office and play it safe by checking for tax debts. The payment will be generated on the spot. As mentioned above, you can use the Internet and use special resources to view information of interest about the status of tax payments.

As noted above, the absence of notification from the tax authority that it is time to pay the tax does not abolish the obligation in question. When the car tax does not arrive, what to do is determined directly by the Federal Tax Service, which helps citizens, through personal appeal or the use of an electronic resource, identify the presence of debt.

Citizens should carefully approach the solution to the problem of the lack of notification for payment of transport tax, since in any case, if there is a delay, penalties will also be applied.

So, in order to avoid trouble with taxes, a notice for which was never sent to the owner of the car, you need to do the following:

  1. Contact the Federal Tax Service. Here it is enough to call the inspectorate and find out why the notification never arrived. If possible, a second notification will be sent within the next five days. If this is not possible, then you should move on to the next step.
  2. Tax calculation. To do this, you will need to find out the rate, which is set separately in each region. Where can I get such an indicator? Bets must be freely available on the Internet. This indicator is multiplied by the number of months during which the vehicle was used, which must be counted from the moment of the last tax payment. When a car is recognized as expensive, the resulting tax amount must be additionally multiplied by the indicator assigned to a specific vehicle.
  3. Making a payment. There are several ways to do this. You can contact the bank or use a terminal; it is also possible to make payments through online banking, the State Services website, where you will only need to enter your TIN.

To know exactly what taxes a person is subject to payment, regardless of whether it is a vehicle or real estate, it is enough to register on the portal of the tax service or “Government Services”.

You should also remember the time frame during which the tax paid will be credited. Since no notification has been received, this period may take up to fourteen days as it is necessary to verify the payment received for the transport tax. The Federal Tax Service establishes where the funds came from, for what, for what period, and whether such a payment was needed at all.

If transport taxes do not arrive on time, and the tax payment deadline is still missed, enforcement measures will be taken against the violator. Such funds can be conditionally divided into those that come from the tax office, and those that require the intervention of the Bailiff Service.

Enforcement measures against tax evaders can be implemented exclusively by the FSSP. The tax office can only charge fines and penalties.

Speaking about the consequences of failure to pay taxes on the part of the car owner, you should first outline the measures that will be applied by the tax service.

The following are included here:

  • accrual of penalties for each day of delay, starting from the day following the required tax payment date (the amount of the penalty is determined by the rate provided in a particular region);
  • imposition of a fine, which, in case of intentional evasion in the performance of obligations, will amount to forty percent of the amount of unpaid tax, and in the absence of intent, twenty percent;
  • going to court with a statement of claim for debt collection, or directly sending an appeal to bailiffs to apply more stringent coercive measures.

In fact, the tax service only makes decisions and determines the amount of debt; practical actions are not carried out by this service.

  1. Suspension of the debtor's personal and current accounts. This measure is valid until the amount of the debt is paid.
  2. Forced collection of money. Here, it is possible for bailiffs to establish the bank accounts of the debtor and by sending an order to a credit institution to write off the required amount of money in favor of the tax service.
  3. Withholding funds from wages. For this option, you will have to contact the employer and send him a writ of execution.
  4. Seizure of property. Applies to the debtor's personal property. The arrest will also remain in effect until the tax, along with penalties and fines, is paid.

Appeal to bailiffs does not occur immediately after the formation of a debt. The tax office gives the person time to correct the situation.

Tax on sold car

Practice knows a large number of examples when a citizen has already sold a car and even re-registered it to a new owner, but a notice demanding payment of the fee is sent to the owner’s address. In this situation, you will also have to take measures on your own to correct the situation.

The application can also be submitted through a personal visit to the inspection office, or through the Federal Tax Service Inspectorate portal. Most often, it is the traffic police who do not know the fact that the owner of the car has changed.

To do this, you will need to deregister the car by providing the following documents:

  • identification document;
  • car purchase and sale agreement;
  • application, according to the form established by the traffic police.

After this, the car will be deregistered and registered to the new owner, which will be reported to the tax office. To register a car with the participation of the new owner, you will also need to prepare documents and submit an application.

To avoid such a problem after selling the car, you can check the data on the traffic police website. To do this, you need to wait ten days from the moment the transaction is completed and use the code that is provided to each user of the specified resource. This method will allow you to check who is the owner of the car and in whose name the notification will be sent. If the site reflects that the owner has not changed after the sale, then you need to immediately inform the traffic police about this.

Thus, transport tax is a type of mandatory payment, which is collected in accordance with the rules of a particular municipality and is aimed at citizens who own cars and other means of transportation. Payment is made on the basis of a notification from the Federal Tax Service; in the absence of such notification, the obligation is not abolished; accordingly, the payer must independently check the information and calculate the payment amount, then sanctions will not apply.

Elizarov Artem

lawyer, specialist in automobile law

Articles and answers written

There are often cases when a postal notification about the need to pay transport tax does not reach the car owner. However, this does not change the deadline for payment. What to do if the car tax does not arrive? Where to contact if the notice contains incorrect information about the taxpayer? Read the article.

Transport tax is a payment that every owner of a vehicle/several vehicles is required to make once a year.

The deadlines for paying transport tax differ for individuals and legal entities. So:

  • The deadline for payment of transport tax for individuals is calculated as follows: from the moment of receipt of the postal notification, the taxpayer must make payment by the first December of the year following the previous tax period;
  • For legal entities, the payment deadline is the first of February of the year following the previous tax period. However, unlike individuals who make a lump sum payment, a legal entity (organization) pays the amount of transport tax for certain periods, making so-called advances;

Who is considered a taxpayer?

  • Citizens who bought a vehicle, entered into a sales contract and then registered it;

At the same time, you do not need to pay the transport tax immediately, but only after you have owned the transport for one calendar year. So, for example, if you purchased a car in October 2016, payment of the first transport tax is postponed to October 2017.

  • Citizens who drive a vehicle on the basis of a power of attorney drawn up for them;

How many vehicles do I need to pay tax on? For each vehicle owned by a citizen, separately. However, when paying tax, some categories of citizens are entitled to discounts (benefits), which can not only reduce the amount of tax paid, but also exempt them from it altogether. Thus, transport tax benefits are received by:

  • Disabled people;
  • Large families;
  • Pensioners;
  • Military;

The amount of the transport tax discount depends on the following factors:

  • Engine power;
  • Vehicle class (the higher, the higher the tax amount);
  • Region in which the tax is paid;

The peculiarity of transport taxation is that the conditions and amount of its payment, as well as the benefits provided, are established not only at the state level, but also at the level of the local municipality.

What kind of transport do you need to pay tax on? The Tax Code of the Russian Federation provides a list of vehicles for which you need to pay tax and those that are exempt from taxation.

Why didn't the tax arrive?

Why isn't the notification coming? The reason may be:

  • Change of permanent residence address of the taxpayer;

Because of this, notifications are sent to the citizen’s previous address. In order to avoid this, when changing the address of permanent residence, the taxpayer must contact the local traffic police department and re-register his vehicle at the current address.

  • Failure in the Tax Inspectorate mailing system;

No one is immune from such an error, so you should always be on guard and, if necessary, resolve the issue of payment on your own. How exactly to do this, read in the next section.

What to do if the car tax has not arrived?

The absence of a postal notification of transport tax does not relieve the driver from the responsibility of paying it. If the notification does not arrive, the driver must take one of the following actions:

  • Call the Tax Service at your place of permanent residence and find out why the notification did not arrive, and also ask for it to be sent again;

The postal notification contains the details by which you need to pay the transport tax.

  • Calculate the amount of transport tax you need to pay yourself. How to do it? The tax rate of the region in which you live is taken (it can be found freely on the Internet or on the official website of the Tax Inspectorate). This value must be multiplied by the number of months that the car has been used since the last payment of transport tax;

If the car belongs to the class of expensive cars (list on the official portal of the Ministry of Industry), then the resulting value (tax rate multiplied by the number of months) must be multiplied by the number (which is assigned to a specific vehicle). If the vehicle is not included in the list of expensive vehicles, then this item is not taken into account when calculating the tax amount.

  • Pay the calculated amount at a convenient bank branch. The account number to which the payment should be transferred can be found on the website of the local Tax Inspectorate;
  • Register on the portal ru. To do this, you must contact the Tax Service at your place of permanent registration and provide an identification document. After registration, the tax officer will issue a login and password for your personal account on the nalog.ru website. By logging in, you can independently check which taxes are due to be paid and then pay them;
  • Register on the State Services portal. Having done this, you can pay the transport tax online;

It is worth considering that after making a payment towards payment of transport tax, it can be counted for up to fourteen days.

Consequences of late payment

  • For each day of late payment (which starts from the second of December for individuals, and until February 1 for legal entities), the debtor is subject to penalties (the amount of the penalty depends on the specific region);
  • According to the Tax Code of the Russian Federation, for late payment the driver may face a fine, which will be equal to from twenty to forty percent of the amount of the transport tax;
  • The tax service can collect the amount of debt for transport tax in court (by sending a warning letter in advance, which will indicate the deadlines for paying the tax, including penalties and penalties);
  • Before going to court, the Tax Service may seek the assistance of the Federal Bailiff Service, which is engaged in the forced collection of debts;

Bailiffs may take one of the following collection measures:

  • “freeze” a person’s personal bank accounts until the debt is repaid;
  • withhold the amount of debt by debiting the required amount from the citizen’s account;
  • withhold the amount of debt from the debtor’s salary;
  • “seize” personal property until the transport tax debt is paid off;

If you receive a notification for a sold vehicle

If you have sold your car, and notifications about the need to pay transport tax with its details continue to arrive, you need to:

  • Contact the Tax Inspectorate and submit an application for verification of information to the traffic police;

You can also submit an application for verification through your personal account on the nalog.ru portal.

  • If the results of the check show that the traffic police department is not aware of the change of owner of the car, you will have to personally contact the traffic police with an identification document, a purchase and sale agreement for the sold car and apply to deregister the sold vehicle from its previous owner;

Sometimes, the new owner of a car deliberately does not register the purchased vehicle in order to avoid paying tax. In order not to have to pay “someone else’s” transport tax, ten days after the sale you need to enter the VIN code on the official website of the traffic police and check which citizen’s details are registered with this car.

Welcome to website. Some taxpayers believe that tax receipts always arrive and there cannot be any other situation. But in practice, there are cases when tax notices are not received.

The transport tax on the car does not arrive for many reasons, but even despite this, the car owner must resolve the situation and pay for it. Many owners often ask who will be responsible for the tax if the receipt has not arrived.

Some believe that the taxpayer is not to blame in this case, since the tax office was obliged to send it by mail, and the latter, in turn, would hand it over to the payer against a personal signature. But in reality this is not the case, and if the car tax does not arrive in 2020, every car owner should know what to do in this case.


Calculation and accrual of transport tax, as well as other types of fees, occurs for a calendar year in accordance with Article 360 ​​of the Tax Code of the Russian Federation. This duration is considered taxable for vehicle property owners. Payment is made in the next year following the tax period, that is, in 2020 the tax will be paid for 2019. It is worth knowing that if you do not own the vehicle for the entire month, the accrual will occur for the entire month of ownership.


Transport tax is a regional fee; until recently, payment deadlines were set directly by the regions, but from this year a single payment date has been set, until December 1. But when the car tax arrives in 2020, the payer receives a notification for payment no later than 30 days before the payment deadline.

The date of arrival of the notification depends entirely on the work of tax officials, but the payer must receive it no later than November 1 of the current year.

For what reasons does the car tax not arrive?

There are many reasons why your car tax does not arrive. These include:

  • Post office. Everyone knows how this structure works, and many understand that letters can simply get lost in any post office. If the payer thinks that the notice was lost, he can contact the tax service and ask whether the receipt was sent.
  • Privileges. If the payer belongs to the preferential category and has registered the benefit with the tax authorities, then a receipt will not be received, since he is exempt from paying taxes.
  • Personal account on the website of the tax authorities. If the tax payer received a login and password from the tax website and logged into his account, then notifications will no longer be sent to the postal address, all charges will be displayed in his personal account on the official website.
  • Error in the traffic police. After the owner has registered the car, traffic police officers transfer the data to the tax office. If the car was registered last year, but this year the transport tax notification did not arrive, then the traffic police did not transmit the information to the tax authorities. Then the owner must independently submit documents to the Federal Tax Service before the end of the current year.
  • Change of place of residence. If the taxpayer moved to a new place of residence, but did not change the address in the documents for the car, the receipt will go to the old address that was indicated in the documents.
  • Recalculation. Sometimes difficulties arise when recalculating taxes. If errors are identified, the tax receipt will be delayed, as its calculation will be delayed.

But, despite the large number of reasons why the car tax does not arrive in 2020, the car owner must solve this problem and make the tax payment.

What to do if the transport tax does not arrive on time in 2020

If the transport tax has not arrived in early November, then there is a possibility that it will not arrive at all. Then the payer will have to decide what to do in this situation. There are only two solutions to this problem. The payer can use any of them:

  1. Contact the tax authorities to obtain a second receipt. If the payer makes a payment only using a receipt, then he needs to contact the tax service, write an application and receive a notification with the details and amount of the payment.
  2. Generate a receipt yourself or make a payment without it. Use the official tax website, where you can not only clarify the payment amount, but also make the payment.

It is worth knowing that if the payer has not received a tax notice, this does not mean that the tax will not have to be paid. Regardless of whether the receipt has arrived or not, the tax amount must be paid by December 1. If this does not happen, the payer will be charged penalties and fines.

If the tax has not arrived after purchasing the car

If the tax on a car that was purchased last year has not been received, then the owner is obliged to notify the Federal Tax Service about the purchase of the car.

For example, a car enthusiast bought a car in May last year, but until November 1 of this year he did not receive a tax notice, then he goes to the tax service with documents and notifies them. This action must be done before the end of this year.

Many owners are interested in what to do if the transport tax has not arrived - in this case, certain actions must be performed:

  • Basic information about the new car must be submitted to the tax authorities by December 31.
  • After which, tax officials will calculate the tax and send the amount to your registration address by registered mail.

If the car was purchased a year ago, then the payment will be made from the moment of purchase of the vehicle. Even if the car has already been sold, a tax will be calculated for the period of its use that will have to be paid.

How can I print a receipt to pay taxes myself?

When the question arises of what to do if the car tax has not arrived in 2020, you can generate and print a tax notice yourself. Then make the payment without visiting the tax authorities. In this case, there are two options:

  1. Using your personal account on the official website of the tax authorities.
  2. Using the option on the Federal Tax Service portal (nalog.ru) “Find out your debt.”

It is worth saying more about each of the methods. To enter your personal account, you need to register using a login and password, which you must first obtain from the tax authorities during a personal visit.

Or log in to the State Services portal and receive a password through it, since this password can be used both on the State Services portal and on the official website of the Federal Tax Service. But it is worth remembering that this procedure will not work in a short time. You will need to contact the MFC and activate your account for your personal account.

After the user has registered, several steps must be taken to generate and print a tax receipt:

  • Log in to the Federal Tax Service website;
  • Open the section “Individuals”;
  • Click on the “Personal Account” button;
  • Specify your login and password, or choose to log in using the State Services portal, it all depends on the method of user registration;
  • After the account page opens, select the “Taxpayer Documents” option, where the user will see all the notices generated by the Federal Tax Service on the property that this taxpayer has;
  • Select a transport tax notice and print it. If this notification is missing, you can generate it yourself and send a request to the district tax service.

But you can print the receipt in another way. To begin, the user must go to the Federal Tax Service website, then select the “Accrued” button in his personal account, then all the fees accrued by the tax service will appear.

If the notice is lost, you can find it using the “Find out your debt” button on the official tax website.

On the page presented above, you need to click on the link and go to the government services portal, and then fill out the form in full. The user will be able to see all fees that have already been accrued, but have not yet been paid for. Using the site's prompts, you can print a repeat receipt.

We pay transport tax through Sberbank

Also, car owners should know a couple more solutions about what to do if the transport tax has not arrived, and how to pay it themselves. To do this, perform the following steps:

  • Using any of the above methods, you need to print out a receipt or contact the Federal Tax Service and take it from them.
  • Make a payment using any bank, Sberbank personal account or through a payment terminal.

When paying through a payment terminal, you can use either a bank card or cash. When paying by credit card, payment is processed as follows:

  • Insert the card into the desired terminal slot;
  • Enter your PIN code;
  • Select the “Payments” button on the screen;
  • Select a payment that is made by reading a barcode;
  • Apply the barcode to the appropriate reader;
  • Check the information that appears on the screen with that indicated on the receipt;
  • If everything is correct, then click “Accept”, then “Pay”;
  • Take the payment receipt and card.

If payment is made in cash, then the payment algorithm is not much different from payment by card, but there is a different procedure:

  • Click the “Pay in cash” button;
  • Then perform the same actions as when paying with a bank card;
  • After clicking on the “Pay” button, you will need to deposit cash;
  • The procedure for depositing money at each terminal is different, so you should follow everything as stated in the terminal instructions;
  • Receive a receipt for payment.

You can enter all the notification information not only with a barcode; you can also pay for the receipt by number. To do this, a printout of the notification is not required; it is enough to write off the receipt number in your personal account and indicate it in the terminal.

How to pay tax through the website nalog.ru

Everyone knows when the transport tax will come in 2020 . But when it doesn’t arrive, the owners think about ways to pay for it. In addition to a bank cash desk or terminal, you can make payments online and non-cash; a receipt is not required for such a payment.

To pay, several important conditions must be met:

  • Register on the website of the Federal Tax Service or State Services.
  • The presence of the required amount for payment on a bank card, the Federal Tax Service works with Sberbank constantly, and the list of other banks that are accepted on the site can be found in your personal account.

There are two payment methods if the 2020 transport tax does not arrive - actual payment and prepayment.

To make a payment in advance, that is, before the receipt is generated, you need to do the following. Go to the official website of the tax authorities nalog.ru. In the “Electronic Services” tab, click on “Pay taxes”.

In the line “Type of tax” indicate “Transport tax”.

Then indicate the approximate tax amount and click on the “Next” button. The amount can be indicated as an approximate or already calculated amount. The tax can be calculated using the following formula: Tax rate * machine power l/s. If the car was purchased several months ago, then the calculation is made using a different formula: Tax rate * engine power l/s * number of months / 12. The determination of the tax rate is determined by the subject.

After the calculation, you need to indicate your registration address, other fields will be filled in automatically.

Then indicate the payer information and TIN, and then click the “Next” button.

And click on the “Pay” button.

To make a payment, you must follow all the site prompts.

Also, if the transport tax does not arrive, you can pay using the accrued amount online. To do this you need to do the following:

  • Go to the official website of the tax service;
  • Select the “Pay taxes” tab;
  • Select “Taxpayer Personal Account”;
  • Enter the login and password for the site or log in using State Services, it all depends on what kind of registration the user performed;
  • Click on the “Accrued” option;
  • If a tax has been charged, information about it will appear on the screen;
  • Select a payment method and follow the site prompts.

When a payment is made, the user should know that this operation is performed only with a personal bank card. Another person can pay the tax on behalf of the tax payer.

But payment is made only from the payer’s personal account and only with his TIN indicated. If another person makes the payment, he will not be able to return the money paid. Another person has no right to demand a refund from the country's budget.

What happens if the tax is not paid on time?

If the car tax does not arrive and the payer does not take any action to pay it, then negative consequences will await him.

If the tax is not paid, the payer may be subject to a fine of up to 20% of the total tax amount.

The penalty percentage is calculated for the entire period during which the tax was not paid, especially if the statute of limitations has not yet passed. In this case, payment will be made forcibly.

Tax collection can occur automatically from the payer’s wages, but after the tax service writes a statement of claim to the bailiffs.

But in addition to fines, the defaulter may face other types of punishments:

  • Penalties are charged for each day of delay at a rate of 1/300.
  • Seizure of a vehicle by bailiffs; such punishment can only be applied by court decision.
  • Revocation of driver's document.
  • Prohibition on traveling to another country by car.

All rules regarding payment and non-payment of taxes are regulated by modern legislation. Fraud and falsification of documents for tax authorities is punishable by the criminal code. That's all, we hope you can solve your tax problem.

Question Answer
This is a regional-level tax, for which vehicle owners are required to make annual payments.
To calculate the technical tax, it is necessary to multiply four components: Tax rate, Horsepower, Number of full months of car ownership per year and an increasing factor (if the price of the car is more than 3 million rubles).
All vehicles that were registered in the appropriate manner must be taxed, with the exception of cars intended, among other things, for citizens who have received a disability group, stolen cars, cars used in agricultural development, and others.
The rates must be set separately by each region. In the article you can find a table where the rates are indicated.
The calculation must be made starting in January. The month is counted if you registered the car on or before the 15th of that month. If the car registration is recorded on the 16th day or later, then the month will not be taken into account.
Tax payment is made at the place of residence of the owner of the vehicle. When determining the tax rate, the place of residence of its owner is taken into account.
The data contained in the tax notice allows you to pay the tax. From this notice you can find out:

— payment amount;

— recipient details;

— index of the document (with which the tax is paid online), etc.

Calculation of TN for individuals is carried out by the tax service. The car owner receives the results of the calculation in a tax notice or by mail. The organization carries out the calculation of TN in an independent form.
Your personal account will allow you to view how new taxes are being received, what debts you have, and also pay them. Having received a login and password from the Federal Tax Service of your locality, you will be able to access your personal account.
Payment for TN is made before the first day of the last month of the year. Car owners in 2020 pay taxes for 2017.

The amount depends on the power of the car, its cost, regional and increasing coefficients, and the availability of benefits for the car owner. In case of late payment, penalties are charged, the amount of which is established individually in each region.

Since 2020, a provision on calculating tax on expensive cars has been in effect (clause 2 of Article 362 of the Tax Code of the Russian Federation). All vehicles worth over three million rubles are considered such.

Increasing coefficients:

  • 3–5 million rubles –1.1;
  • 5–10 million rubles – 2;
  • Over 10 million rubles – 3.

The deadline for tax payments for transport, as well as taxes on real estate or land, for 2015 ended on December 1, 2016. Law-abiding taxpayers have paid all debts to the state in advance and are calmly planning the future budget for the new year. However, it also happens when tax notices contain incorrect information or do not find the addressee at all. Then problems arise in the relationship between motorists and representatives of regulatory authorities.

What to do if the car tax doesn’t arrive?

If you do not receive a tax notice for your car by mail, it means that there has been a failure in the well-functioning bureaucratic system of the tax service, but this should not be a reason for evading taxes, since they will still be forced to pay them. Therefore, in this case, you will have to take the initiative yourself, find out the bank details of the tax office, calculate the amount of the contribution and make the payment.

But how to do that? There are several ways to do this:

  1. Contact the district tax office at your place of registration in person, by phone or by email with a request to re-issue a tax notice.
  2. Calculate the amount of transport tax yourself, for which you should multiply the regional tax rate by the number of months of owning a car in the reporting year. Next, you need to multiply the resulting amount by an increasing factor if the car is included in the list (the list of expensive models subject to increased tax is published on the official website of the Ministry of Industry). After this, pay the received amount at any Sberbank branch. Details of the local branch of the tax office can be found on the website nalog.ru of the Federal Tax Service by selecting your region and specifying your permanent residence address.
  3. The best way to promptly and quickly resolve all problems with tax authorities is to register and open a personal account on the website nalog.ru, for which you will have to personally appear with your passport at your tax office to receive personal details (login and password). Your personal account will allow you to have complete and constantly updated information about all personal property subject to taxes.
  4. A convenient way to obtain information about tax debts is to register on the website gosuslugi.ru, where you can pay debts online. It should be borne in mind that payments to the Federal Tax Service are processed within 2 weeks, so the debt may not be written off immediately.

One of the reasons for the non-arrival of a notice may be the absence of a car in the database of the taxpayer’s movable property, which often happens when the address of his place of residence changes, when the owner forgets to re-register the car at the new address. According to the new requirements, car registration can be done at any traffic police department, regardless of place of residence, and it seems that this allows you not to have to re-register it when changing the address, but this is necessary so that the new address of the car owner is entered into the traffic police database. It is to this address that not only tax notices will be sent, but also “chain letters” from automatic registrars in case of traffic violations.

Video: Transport tax - CHECK urgently!

What happens if you haven't paid your car tax?

If you did not manage to pay the vehicle transport tax for the previous year before December 1, then it goes into the category. This automatically entails the following troubles for the taxpayer:

  • For every day of delay, a penalty is charged, and the longer you delay repayment, the more you will have to pay.
  • The tax office has the right to charge a fine for late payment of tax in the amount of 20% of the amount of the debt or 40% if it is determined that the taxpayer deliberately avoided paying the tax.
  • The Federal Tax Service sends the debtor a demand for payment of tax, fine or penalty, setting a deadline and warning about going to court in case of non-payment.
  • If this warning is ignored, the tax inspectorate may file a lawsuit in court, according to which the bailiffs will take measures to forcibly collect the debt. The most common actions of the FSSP for debt collection include blocking the debtor’s bank account, writing off existing funds in the bank account in favor of the Federal Tax Service to pay off the debt, and seizing the debtor’s existing property.

The statute of limitations for debt collection claims is 3 years and, unfortunately, there are many car owners who prefer not to pay them in the hope that they can last this period and avoid punishment.

What to do if a tax notice arrives for a sold car?

It often happens that a car has been sold for a long time, but a tax notice still arrives for it. This usually occurs due to the fact that the information transmitted from the traffic police to the Federal Tax Service about car owners is outdated. To obtain new information, the Federal Tax Service can send a request to the traffic police at the request of the taxpayer. To do this, he must come to the tax office and write a statement. Owners of a personal account on the website nalog.ru can do this without leaving home by sending an application online.

If it turns out that the traffic police does not have up-to-date information about the change of owner of the car, then its former owner will have to take with him a passport, a contract for the sale of the car and go to the traffic police department where the car was previously registered to clarify the situation and remove it from the register. former owner. The same applies to the situation when a tax notice arrives for a scrapped, irretrievably lost or stolen car. In all these cases, you need to obtain a certificate from the traffic police about deregistration of the car in the name of the former owner.

It also happens that the buyer who bought a car from you deliberately does not re-register the car in his last name, so as not to pay taxes and... Therefore, after 10 days after selling the car, you must definitely check the change of its owner on the traffic police website by entering the VIN code of the car. If the owner of the car has not changed, then the seller has the legal right to apply to the traffic police with an application to terminate the registration of the sold car.

Video: What to do if you receive a transport tax on a car that you haven’t had for a long time?

What should I do if I receive a tax notice with incorrect information?

Situations where the tax notice contains incorrect information occur very often, for example, the engine power does not match or the ownership period is incorrectly indicated. In these cases, just as in the previous ones, you need to contact the local branch of the Federal Tax Service with a request to clarify the data in the traffic police. There is one caveat with calculating the tenure period. If the car is registered to a new owner after the 15th day of the current month, then the tax for that month is charged to the old owner, but if the registration was made before the 15th day, then the tax for that month is charged to the new owner.

It is obvious that there are still quite a lot of controversial issues around the transport tax, even despite the fact that unified electronic accounting databases have been introduced. The use of electronic service sites can significantly reduce time and facilitate the procedure for resolving controversial issues. On the above sites you can find out the list of your property on which tax is calculated, and the current situation with the payment of taxes, the presence of tax arrears. There you can ask questions and get answers to them, generate payment documents and make payments through electronic payment systems.