Transport tax is paid at the place of vehicle registration

Based on paragraph 1 of Art. 363 of the Tax Code of the Russian Federation, all taxpayers who own a motor vehicle (VV) are required to pay transport tax (hereinafter referred to as TN) at the place of registration of the taxpayer.

If anyone doubts that transport tax is paid at the place of registration or registration, then this article of the law clearly indicates payment at the location of the vehicle.

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And the location of the vehicle, in turn, is the registration address at the place of residence of the car owner who directly owns it.

Transport tax: what is it and who is obliged to pay it

Important: only vehicle owners are payers. All other persons operating the vehicle do not pay it. This means that only the legal owner is considered a taxpayer and is obliged to annually pay tax for this car to the state treasury. It doesn’t matter that she doesn’t even have a license and the car actually belongs to her grandson.

Transport tax is classified as regional, but the deadlines for its payment, maximum rates and calculation procedures are the same throughout the Russian Federation. The deadlines can be changed by the authorities of the constituent entity of the Russian Federation, but only upward. The calculation of the amount is carried out by employees of the Federal Tax Service (FTS) for the previous calendar year, based on the established tariffs (Article 52 of the Tax Code (TC)).

After reading this article, you can check the correctness of the calculation yourself by using a special online calculator, for example, on the official website of the Federal Tax Service. Note: this portal automatically determines the region from which the request is made, therefore calculations are carried out according to the tariff schedule of a specific subject. If you need to calculate the amount of tax payment in another region, you should select its name in the top line of the main page of the site.

The information on the basis of which the Federal Tax Service issues a notice of the need for payment is provided by state registration authorities. For reference: these are the organizations where the state was produced. vehicle registration.

The taxable base for calculating transport tax, according to Article 358 of the Tax Code, in the Russian Federation is the following objects:

• cars and trucks;
• self-propelled special equipment;
• motorcycles, scooters and ATVs;
• buses;
• snowmobiles and motor sleighs;
• boats with motors;
• sailing ships;
• boats, yachts, barges;
• jet skis;
• airplanes and helicopters;
• unmanned quadcopters weighing more than 30 kg (Letter of the Federal Tax Service dated February 11, 2021 N BS-4-21 / [email protected] ).

Many owners of so-called “small equipment”, namely motor boats, jet skis, ATVs and snowmobiles, mistakenly believe that the property they own is not transport. But this is fundamentally wrong. These objects are subject to mandatory registration either with the State Traffic Safety Inspectorate, or with the State Inspectorate for Small Vessels (GIMS) or with the Federal Air Transport Agency. They are also subject to mandatory taxes.

There are exceptions in the legislative framework. There is no need to pay transport tax in 2021 for the following types of transport (Article 358 of the Tax Code, clause 2):

• cars equipped for disabled people;
• cars with a power of less than 100 horsepower (hp), purchased through social security authorities;
• water vessels engaged in fishing;
• agricultural transport and special equipment, provided that they are registered to an individual who is an agricultural producer and is used for agricultural purposes. works;
• Vehicles on the wanted list;
• watercraft and aircraft registered by persons having the status of a participant in the special administrative region of the Kaliningrad Region and Primorsky Territory.

Can I pay in installments?

“Is it possible to pay transport tax in installments? Wouldn't this be a violation of the law? What if I can’t afford a one-time payment?” Such questions are most often of interest to car owners.

The law does not prohibit paying transport tax in installments, even 1 kopeck per day. However, in this case it is important to note two points:

• if you make payments in installments before the reporting deadline (December 1), this will be the best option;
• If you make payments in installments after the reporting deadline (December 1), then you will already be paying the debt, and penalties will be charged for each day of delay.

What determines the size of the tax payment?

The payment amount is calculated for each specific vehicle by arithmetic multiplication of the following indicators:

• transport power in horsepower, specified in the technical passport of the taxable object, or the thrust of a jet engine, or the capacity of a non-self-propelled vessel. This is the tax base regulated by Art. 359 NK;
• tariff rate. It is determined per unit of vehicle power and is calculated centrally. Subjects of the Russian Federation have the right to increase or decrease the size of the approved tariff, but not more than 10 times the base value (Article 361 of the Tax Code). For vehicles with a power of less than 150 hp. With. There is no reduction in the base value. If the tariff rates of transport tax in the region are not approved, then those fixed in Article 361 are applied:

Name of taxable object	Bid
Passenger cars
up to 100 l. With. inclusive	2.5 rub.
from 100 to 150 l. With. inclusive	3.5 rub.
from 150 to 200 l. With. inclusive	5 rub.
from 200 to 250 l. With. inclusive	7.5 rub.
over 250 l. With.	15 rub.
Motorcycles and scooters
up to 20 l. With. inclusive	1 rub.
from 20 l. With. inclusive	2 rub.
over 35 l. With.	5 rub.
Buses
up to 200 l. With. inclusive	5 rub.
over 200 l. With.	10 rub.
Trucks
up to 100 l. With. inclusive	2.5 rub.
from 100 to 150 l. With. inclusive	4 rub.
from 150 to 200 l. With. inclusive	5 rub.
from 200 to 250 l. With. inclusive	6.5 rub.
over 250 l. With.	8.5 rub.
Dr. self-propelled vehicles, pneumatic and tracked machines and mechanisms	2.5 rub.
Snowmobiles, motor sleighs
up to 50 l. With. inclusive	2.5 rub.
over 50 l. With.	5 rub.
Boats, motor boats and other water vehicles
up to 100 l. With. inclusive	10 rub.
over 100 l. With.	20 rub.
Yachts and other sailing and motor vessels
up to 100 l. With. inclusive	20 rub.
over 100 l. With.	40 rub.
Jet skis
up to 100 l. With. inclusive	25 rub.
over 100 l. With.	50 rub.
Non-propelled (towed) vessels (gross ton)	20 rub.
Airplanes, helicopters and other aircraft with engines	25 rub.
Jet-powered aircraft (per kilogram of thrust)	20 rub.
Dr. water and air vehicles without engines (per vehicle unit)	200 rub.

• duration of vehicle ownership in the past year. If the owner owned the equipment for all 12 months, then this indicator is equal to one. If the vehicle was purchased or sold (disposed of) during the reporting period, then the duration of ownership coefficient is calculated as the ratio of the number of months of ownership to the number of months in a year (i.e., 12). Note: if registration occurred after the 15th, then this month is not included in the calculation. If deregistration was carried out before the 15th day, then this month is also not taken into account when calculating. For example, if a car is sold and then deregistered on, say, March 20, then the multiplier value is 3/12. If October 4, then 9/12;
• increasing coefficient applied to cars whose cost exceeds three million rubles. This is the so-called “luxury fee”. The list of such cars is approved annually by the Russian Ministry of Industry and Trade, taking into account the number of years from the date of manufacture. The list is published on the official Internet resource of this organization annually before March 1. In 2021, the list for 2021 is used, since this period is a reporting period. The value of the coefficient depends on the cost of the car at the time it left the assembly line and the number of years that have passed since that time:

Price	Car age	Increasing factor
3 - 5 million rubles.	up to 3 years	1,1
5 - 10 million rubles.	up to 5 years	2
10 - 15 million rubles.	up to 10 years	3
from 15 million rubles. and higher	up to 20 years	3

After the vehicle's age limit has expired, the increasing multiplier for calculating the vehicle tax is not used.

Where can I find out the amount of transport tax to be paid?

According to the current tax legislation, the tax service of the Russian Federation is responsible for calculating transport tax for individuals. After the calculations have been made, receipts and tax notices about the mandatory payment of tax, in the form of paper letters, are sent by mail to the recipients - to all car owners. The information is also reflected in electronic form on the state website of the Federal Tax Service of the Russian Federation. And the amount of debt will be reflected on the State Services portal. For that category of citizens who prefer personal communication with tax inspectors, you can obtain information about the amount of transport tax directly during a personal visit to the Federal Tax Service.

How can I find out about the amount of accrued transport tax? Detailed instructions on our website.

Basic rules for calculating tax

Although private car owners do not need to independently calculate the amount of car tax, it is not at all difficult to do so. Moreover, it is often even useful to double-check the amount of tax that is calculated automatically. Program errors and the human factor have not been canceled.

So, in order to calculate the amount of transport tax, the car owner needs to know the following data:

• vehicle engine power (MD vehicle) in horsepower. This information is reflected in the documents: STS and PTS of each vehicle;
• vehicle ownership time (VV vehicle) – up to a year in months or a full calendar year is equal to one. The countdown begins not from the moment the vehicle is registered, but from the moment the purchase and sale agreement is signed. After signing, the contract comes into force and the buyer has ownership rights. The date of signing the contract is the date of commencement of ownership of the vehicle. If the contract is signed after the 15th, the new owner does not pay transport tax for this month;
• regional transport tax rate (RS tn), established by local authorities for the reporting year. Since the region has the right to revise it annually, you can find out the size of the rate during a personal conversation with a tax inspector. And also online through the taxpayer’s personal account on the official website of the Federal Tax Service of the Russian Federation;
• the size of the increasing coefficient (PC TC) for expensive cars (over 3 million rubles) and those included in the list of the Ministry of Industry and Trade. This information can be viewed on the website of the Ministry of Industry and Trade, as well as in the Garant and Consultant Plus system.

Formula for calculating the amount of transport tax (C tn), if the owner of the vehicle owned it for a full calendar year:

C tn = MD tn * RS tn.

The formula for calculating the amount of transport tax (C tn), if the owner of the vehicle owned it for an incomplete calendar year:

S tn = MD ts * RS tn * BB ts,

where BB tc is equal to the number of months of ownership.

In the case of calculating transport tax for cars from the “luxurious list of the Ministry of Food and Trade”, a multiplier equal to the established increasing coefficient (PC vehicle) is added to the formulas.

If a transport tax payer is entitled to a benefit, it must be properly registered with the tax office.

Changes in the legislative framework in 2021

There have been minor adjustments to the legislative codes:

• the benefit for owners of heavy vehicles (over 12 tons) was cancelled;
• The payment date has been set for legal entities. persons - until March 1 after the reporting period;
• a non-application algorithm has been established for providing discounts to pensioners, disabled people, and large families. Tax officials will be in charge of identifying the grounds for reducing the tax burden. This is stated in Art. 2 (clause 66) of Federal Law No. 325-FZ of September 29, 2019. Note: if the benefit is not reflected in the sent notice (although it should be), then you should contact the Federal Tax Service. How to do this is discussed further in the article;
• a new list of the Ministry of Industry and Trade of cars worth more than 3 million rubles, containing about 1,100 items, was approved;
• in some regions the rates, the list of beneficiaries and current benefits have changed.

How to pay transport tax through RNKB without commission

Payment of transport tax through RNKB for residents of the Republic of Crimea and Sevastopol has become available online. There is no fee for this service.

To transfer the required amount, Internet banking users need to select the “Payments and Transfers” menu, follow the link “Payment of charges according to UIN” and enter the document index. Then check the compliance of the specified amount and make the payment.

Also, RNKB clients can pay debts to the budget through Internet banking on the website nalog.ru. In the personal account, the taxpayer can obtain all the necessary tax information. Then choose a non-cash payment method and use online banking.

Applicable rates and benefits

In Russia, when calculating transport tax in 2021 (for 2019), the rates are within the permissible 10-fold difference with those approved by the Government of the Russian Federation. The table below shows the tariffs that are current in some of the regions:

Region	Rate for 1 l. With.
	0 — 100	100 — 150	150 — 200	200 — 250	from 250
Amur region	15 rub.	21 rub.	30 rub.	75 rub.	150 rub.
Voronezh region	25 rub.	35 rub.	50 rub.	75 rub.	150 rub.
Kaliningrad region	2.5 rub.	15 rub.	35 rub.	66 rub.	147 rub.
Moscow, city	12 rub.	35 rub.	50 rub.	75 rub.	150 rub.
Saint Petersburg, city	24 rub.	35 rub.	50 rub.	75 rub.	150 rub.

To be fair, it is worth noting that when calculating transport tax, not only an increasing coefficient is used, but also benefits are provided.

A zero rate may be applied for some categories of citizens. This means that they will be exempt from paying this fee. Tax relief may be granted in percentage or monetary terms. Beneficiaries are determined at the regional level.

You can get acquainted with the payment procedure, tariffs, benefits and deductions in a specific region on the Federal Tax Service reference service using this link. Simply select the name of the desired subject of the Russian Federation and the period of interest from the pop-up menu. Preferential categories include many groups of the population, but in each region their list may differ slightly.

Main beneficiaries:

• Heroes of Russia and the USSR;
• veterans of the Great Patriotic War;
• liquidators of the accident at the Chernobyl nuclear power plant and victims of nuclear tests;
• large families;
• single mothers;
• citizens who received ownership of a car from the social service;
• disabled people of the first and second groups;
• pensioners;
• persons whose car is wanted. Note: to exercise this right, you must present a police certificate about the theft of the car to the Federal Tax Service at the place of permanent or temporary registration. Payment is not charged from the month of theft until the month of return to the owner.

Important: discounts and a zero transport tax rate for pensioners and other preferential categories of citizens apply to one vehicle unit of a certain category. For example, if a pensioner has 2 cars, then he will be able to take advantage of the benefit only for one (of his choice), for the other he will have to pay the full amount of accruals.

Where to pay - at the place of registration of the owner or car

Very often you can find how people are confused in the semantic concepts of where exactly the transport tax should be paid - at the place of its registration or at the place of registration of the car owner.

Laws regarding this issue have changed frequently, and today, explanations from the Federal Tax Service in a given region regarding similar disputes make it clear that tax payment should be made at the place of residence of the owner.

Previously, the payment of such a fee was tied exclusively to the place of registration of the vehicle (clause 1 of Article 363 of the Tax Code of the Russian Federation), which was considered the location of the vehicle (clause 2 of clause 5 of Article 83 of the Tax Code of the Russian Federation).

Then amendments were made, where the location was understood as the same registration of the car, but exceptions were also taken into account; if there was no registration, then the tax was simply paid at the place of registration of the owner of the car (as amended by Federal Law No. 58-FZ of June 29, 2004 .).

Today, the location of a vehicle at the legislative level is considered to be the location (registration) of the owner of this vehicle.

Changes were introduced into practice on August 24, 2013. Law No. 248-FZ of July 23, 2013, as well as Law No. 306-FZ of November 2, 2013 and are in force to this day.

You can find out who pays the transport tax, the lessor or the lessee, in the article: who pays the transport tax, the lessor or the lessee. What coefficients are used when calculating transport tax in 2021 by legal entities, read here.

How to check if benefits are taken into account

The Federal Tax Service sends the taxpayer a notice in paper or electronic format about the need to pay transport tax 30 days before the payment deadline. This document states:

• tax base, i.e. name of the vehicle and its capacity;
• current tariff rate;
• multiplying factor (if available);
• applied discounts and deductions (if any);
• total payment amount.

You should check whether this notice contains any information in the columns “Amount of tax benefits” and “Tax deduction”. If there is a dash in the indicated positions, but there is a basis for preferential taxation, then you should submit an application for the implementation of these benefits.

Rules for calculating taxes in 2016

There are different rules for individuals and legal entities on the basis of which the calculation is carried out:

• Tax inspectors are responsible for this procedure when it comes to organizations and individual entrepreneurs. Notifications about the need to pay tax are sent through Russian Post services. You can use special calculators online. They will help check whether the calculations for a particular person were carried out correctly.
• Organizations calculate transport taxes on their own. In this case, the obligation to independently fill out declarations arises. The same applies to advance payments and the annual tax itself.

If the calculation is incorrect, the operation is repeated. Amended declarations are submitted to the tax authorities.

Those who have encountered major troubles such as theft may not pay the tax.

Deadlines

Each category of taxpayers has their own deadlines within which they must transfer the appropriate amounts to the authorities:

• In organizations, in addition to the tax itself, they must also pay advances.
• Separate deadlines are established for those who belong to the category of individuals.

Application for benefits

In Art. 361.1 states that if there are no documents for the provision of a tax benefit for transport tax from the Federal Tax Service, then the applicant for its receipt must independently submit an application and confirm this right with documents. In the absence of documents, employees of the Federal Tax Service themselves request information from the relevant authorities.

You can submit an application:

• when visiting the inspection;
• through the official portal of the Federal Tax Service - nalog.ru;
• by post;
• through the MFC;
• on the “State Services” portal in your personal account.

The period for providing discounts and deductions is 30 days from the date of receipt of the application. In some cases, the duration of execution may be extended for another month. After this time, the applicant receives a message about the benefit provided or a written refusal to provide it with justification of the reason.

If a citizen did not know that he was entitled to a tax break, then he can submit an application:

• to recalculate the calculated tax taking into account the required benefits or privileges;
• for a refund of overpaid money, a citizen can also ask to offset the overpayment to pay taxes for the following periods.

The statute of limitations for such actions is 3 calendar years.

Vehicle ownership period for tax payment

The month of registration is taken as one full calendar month:

• If the vehicle was registered before the 15th of the current month.
• When the 15th passed, and only after that the car was deregistered.

But there are situations when a full month is not taken into account:

• When registration takes place after the 15th.
• If the car was deregistered before the 15th.

About the desk audit for transport tax

Tax audits
Typically, such audits are carried out where the tax authority is located.

Or based on documents provided by the taxpayer himself.

Inspectors do not require a special decision in order to carry out such an inspection.

After all, it is part of standard job duties.

Maximum checks are carried out three months after all necessary documentation has been received.

But the Tax Code of the Russian Federation does not prohibit completing inspections earlier.

First, they check whether the tax return was filed on time. And they look at the control ratios in its indicators. The information must be verified with what the controllers themselves have.

In some cases, taxpayers are required to provide additional documentation to clarify certain points. The check usually ends if there are no discrepancies.

How can you minimize your tax payment?

This can be done by submitting an application for transport tax relief in a timely manner. This applies only to those persons who are entitled to receive tax privileges. There are no other ways to reduce the payment amount.

Experienced motorists are advised to think about the size of future payments even before purchasing a car.

Expert advice:

• You should take into account the power of the car, especially if its power indicator is near the tariff gradation marks. For example, if you buy a car in Moscow, then the payment amount for a car with a power of 100 hp. With. will be calculated at a price of 12 rubles per “horse”, and if the power is 101 hp. s., then 35 rubles. The difference is obvious: a difference of just 1 horsepower will increase the payment almost 3 times, but the car will not become more powerful;
• you need to choose a car model that is not included in the list of expensive cars specified by the Ministry of Industry and Trade. In this case, no increasing factor will be applied when calculating the tax;
• It is recommended to ensure that after completing the purchase and sale transaction of the car, the new owner registers it with the traffic police in his name. Only from this moment the new owner becomes the taxpayer. If re-registration does not take place within 10 days after the transaction, you can contact the traffic police and deregister the car yourself;
• the contents of the notice should be checked. The influence of the human factor has not been canceled; an error may be made in the calculations or when indicating the tax base.

Nuances of the tax period for transport tax for legal entities

Not all enterprises and institutions have registered vehicles, so they often use rented cars. In this case, the question of the duration of the tax period for transport tax is not relevant for them. The tax payer will be its owner (lessor), since the car is registered in his name.

For companies with at least 1 registered vehicle on their balance sheet, the question of the length of the tax period may arise in the following case. For example, the company passed state registration with the tax authority on 12/01/20XX, and in the same month (before December 15) it registered several cars with the traffic police authorities necessary for carrying out its main activities.

For this purpose, the Tax Code of the Russian Federation provides for a special procedure for determining the duration of the tax period. It will be longer than usual - from 12/01/20XX to December 31 of the next year (paragraph 3, paragraph 2, article 55 of the Tax Code of the Russian Federation). After the end of the specified period, the tax must be paid within the time limits established by the relevant regional legislation. During the tax period, you will have to pay “transport” advances if such a procedure is provided for by the law of the region in which the car is registered.

We will discuss the nuances of the tax period for transport tax for legal entities that decide to open or liquidate (reorganize) in the middle of the year in the next section.

Deadline and methods for paying transport tax

The deadline for payment of transport tax is the same throughout Russia. Payment must be made by December 1 of the year following the reporting year. This means that payment for owning a vehicle in 2021 must be made by December 1, 2020. The notice to the owner of the vehicle must be delivered by November 1 in one of the following ways:

• by post;
• notification to the personal account of the official portal “State Services”, if the citizen is registered on this service.

You can make payment in several ways:

• at any bank branch;
• online from the bank’s personal account;
• through the “Payment for Government Services” service. It is enough to enter the document index indicated on the tax accrual form in the request field. This method helps to save time and protect your health from long standing in queues.

Important: you can pay not only for yourself, but also for relatives and friends.

Transport tax: until when to pay

Subjects of the Russian Federation have the right to establish the exact deadlines for transferring TN, taking into account the requirements of tax legislation (Article 356 of the Tax Code). Based on stat. 362, the calculation of car tax by legal entities is carried out by organizations independently, and the tax authorities carry out the calculations for individuals. TN should be transferred to the budget of the region where the vehicle is registered (clause 1 of Article 363). The payment deadline for each year varies by category of taxpayer:

• For legal entities, the tax payment deadline cannot be set earlier than February 1 (for annual payments) in accordance with clause 1 of the statute. 363, paragraph 3 stat. 363.1. Regional authorities have the right to change dates, but subject to restrictions in the Tax Code.
• For individuals, the deadline for paying TN is set at December 1 (Article 1 363). The date cannot be changed by regional authorities.

The deadline for payment of advances is regulated by the legal documents of the constituent entities of the Russian Federation if there are reporting periods. If an individual pays transport tax, reporting to the Federal Tax Service is not provided. The obligation to file a declaration is established only for taxpayers who are legal entities.

Responsibility for non-payment of tax

Failure to pay transport tax in 2021 and in all other periods will result in fines and penalties in addition to the calculated payment.

Penalties are calculated by multiplying the debt by the number of days of delay and by 1/300 of the rate of the Central Bank (CB) of the Russian Federation.

For example, the debt as of December 2, 2021 is 3,000 rubles. If you do not pay before 2021, then the penalty for a month of delay will be: 3,000 rubles. x 31 days x 1/300×4.25% = 13.18 rubles.

Note: the Central Bank rate of 4.25% will remain until December 18, 2020, after this date it may change.

If the required amount is not paid, the Federal Tax Service employees will send the debtor a notice within 3 months demanding payment of the debt. If after 8 days the debt is not repaid, the tax service has the right to collect the debt from the taxpayer along with penalties through the court. Hearings in such cases are usually held without the presence of the defendant. The court's decision will be to collect the following amount: debt + penalties + legal costs. In general, the result will be a rather impressive accrual, which bailiffs have the right to write off from the debtor’s card. If there are not enough funds on the card, the bailiffs can take the following measures:

• block the account;
• close the possibility of traveling outside Russia;
• seize vehicles and other real estate.

Online tax payment

Modern technologies make it possible to pay almost all taxes online. To do this, you must have funds on your bank card and a means of accessing the Internet (phone, tablet, personal computer).

Portal "Government services"

You can pay the transport tax through the State Services portal, which will be a guide to the website of the Russian Tax Inspectorate. The fact is that the taxes themselves are not visible on the portal; debts for all types of taxes are reflected there. But State Services can provide invaluable assistance in authorizing your personal account on the website www.nalog.ru. If you do not use State Services, then to activate your personal account on the website of the Federal Tax Service of the Russian Federation, you need a personal visit to the nearest tax office to receive an identification card, which shows your login and password.

And with the help of authorization through the State Services portal, this can be done in a couple of minutes, without leaving your computer. After which all information on taxes, including transport tax, will be available to the taxpayer. And many payment methods will be offered.

When choosing Government Services, you need to select a payment method and make a payment.

Read more about paying taxes through State Services on our website.

Tax service website

Pay transport tax online - the official website of the tax service helps with this. As mentioned above, in order to be able to see and pay taxes on the tax service website, you first need to register and authorize the taxpayer’s personal account. All information about payment methods can be obtained from the Federal Tax Service “Pay Taxes” service, which was developed as detailed instructions. There you can also generate a payment document and pay the obligatory payment through partner banks online.

Sberbank Online

The Sberbank Online application provides a lot of opportunities to make various payments to any citizen who wishes to use it.

In order for a car owner to pay transport tax, he needs to take only 4 steps:

• open the application and log in as an authorized user;
• select the tabs “Payments”® “Taxes, fines, traffic police”® “Search and payment of taxes to the Federal Tax Service”;
• select one of the proposed search options (TIN, document index, by details, barcode, QR);
• confirm the payment.

Detailed instructions for paying taxes through Sberbank Online are available on our website.

Yandex. Money

“How to pay transport tax using Yandex. Money?" — some vehicle owners are interested. First you need to create a Yandex e-wallet using Yandex. Email and current phone number. You can pay from a replenished wallet or directly from a bank card. In this case, the wallet will work as protection for missing a payment. To pay transport tax, you need to know the receipt index or TIN of the car owner.

Other services

Other payment methods are not the most popular, such as:

• through the Russian Post, due to the fact that not every branch accepts payment of taxes, but at each branch there is always a considerable queue. The reason for the failure is usually cited as the consequences of optimization processes and a lack of specialists;
• through the federal payment system "City". It has been operating in the financial market for 19 years, accepting card payments online and in special terminals. You need to register on the site and fill out a significant number of forms, which makes the process difficult. Also, terminals are not located in every city;
• through private multifunctional self-service terminals. Taxpayers rarely choose this method due to the unknown nature of the device, its owner, the presence of a commission, and they often lack a receipt tape.

How to get a tax notice if it doesn't arrive in the mail

When registering on the State Services portal, the notice of payment of transport tax on a car or other vehicle ceases to be delivered by Russian Post. The notification is posted in electronic format in the personal account of the State Services user. Therefore, to view the notification, you need to log into your personal account on the portal. As a rule, a link to the notification document is indicated on the first page of the service.

There is another option - come for an appointment at the Federal Tax Service or at the MFC. To receive notification, you will need to submit an application.

The taxpayer must take into account that the tax office has the right not to send him a notice for the following reasons:

• a citizen has a benefit that completely exempts him from paying transport tax in 2021 for the previous year 2019;
• the total payment amount is less than 100 rubles;
• a citizen who is a registered user of the State Services portal did not indicate in his personal account that he needs to send a notice in printed format to his residence address.

In addition, one should not discount the fact that the notification may simply get lost on the way to the addressee. Instead of a resume

: only timely payment of transport tax can protect the taxpayer from penalties, and knowledge of your rights and the possibility of preferential taxation will reduce money expenses.

Payment via the Internet

For everyone who has access to the Internet, the most convenient way to pay vehicle tax is to pay online.

There are several reasons why this method is popular:

1. Payment of taxes and other payments requires long waits in queues and trips to the bank office or cash desk. This method significantly speeds up the process and makes it more convenient.
2. All procedures are completed within a few minutes. In addition, large payment systems provide customers with a guarantee. Since there are no failures in the processes, they are fully automated.
3. It becomes possible to pay several bills simultaneously online. This is a great time saver; a person pays off his debt in a matter of minutes.

Payment of transport tax on a car upon personal visit

For citizens who, for various reasons, do not have access to online methods or do not want to use them, there remains the opportunity to pay the tax in cash. Then the citizen needs to personally appear with a receipt at a banking institution, tax office or Russian Post office.

Payment at the bank with the teller

The payment amount in cash or by bank card can be accepted by a bank employee. He must check the payer’s details with his passport and receipt from the tax authority. Some commercial banks have introduced a commission for this operation.

Payment via ATM

The preferred method for many is to pay taxes through an ATM. The terminals accept both banknotes and non-cash payments by card. If a citizen has difficulty entering data from a receipt, he can ask a bank employee for help or use a scanner that reads a barcode or QR code. Such a code must be printed on the receipt sent by the Federal Tax Service.

Russian Post Office

Tax payments are also accepted by post offices. You can contact any nearest one and make a payment. Please note that there is a commission fee.

Federal Tax Service Inspectorate

Tax officials do not have the right to refuse a transport tax payer to accept payment from him if he appears in person and provides a civil passport, tax identification number, and documents for the car.

Notification about the object of transport taxation

If a company has not received a message about the payment of transport tax from the inspectorate, it must itself inform there about the transport it owns (clause 2.2 of Article 23 of the Tax Code of the Russian Federation).

A notification about the object of taxation must be sent to the Federal Tax Service by December 31 of the year for which the tax must be paid. It must be accompanied by copies of documents that confirm the state registration of the vehicle.

There is no need to submit a notification if the company sent an application for a transport tax benefit to the inspectorate (see letter from the Federal Tax Service dated October 29, 2021 No. BS-4-21/17770).

Read in the berator “Practical Encyclopedia of an Accountant”

Tax benefits