Transport tax for 2014 - expert consultations

What kind of write-off of transport tax debts is this?

According to paragraph 1 of Art. 12 Federal Law No. 436 dated December 28, 2017, transport tax debts incurred by individuals and individual entrepreneurs as of January 1, 2015 are considered uncollectible and for this reason are written off. The corresponding fines and penalties are canceled along with the tax.

Transport tax amnesty is a procedure for writing off accumulated debt. It does not imply the abolition of the tax itself and, if the debt arose after 01/01/2015, it will have to be paid.

Taxes that were paid voluntarily or compulsorily before the entry into force of Federal Law No. 436 are not refundable.

Limitation period for transport tax debt

The rules in force for 2021 stipulate that the statute of limitations is determined depending on the circumstances of each specific situation. The period of lawful prosecution expires only when representatives of the tax authorities no longer have the right to officially hold the person accountable.

Individuals can use certain specific rules to determine the statute of limitations.

Thus, the limitation period for a claim is six months in cases where:

the amount generated from the date of delay in fulfilling obligations is more than 3,000 rubles;
the amount of the amount accumulated from the date of delay in fulfilling obligations is no more than 3,000, if such debt arose within 3 years.
from the expiration of three years after the date of delay, if over the past 3 years the amount of debt accumulated does not exceed 3,000 rubles.

It is a mistake to believe that after the statute of limitations has expired, the taxpayer cannot be held liable. This opinion is refuted by the fourth paragraph of the second paragraph of Article 48 of the Tax Code of the Russian Federation. This legislative provision regulates: judicial authorities have the right to oblige the debtor to pay the amount of the amount owed after the expiration of the statute of limitations, but if there are grounds.

Sufficient grounds for prosecution after the expiration of the statute of limitations are provided by the tax authorities. So, if the tax inspectorate provides the court with evidence that the reason why the application for debt collection was not submitted in a timely manner is sufficiently compelling. According to the law, the statute of limitations missed for valid reasons will be renewed.

The driver should not expect the debt to be forgiven after the period in which he can be held liable has expired. You should not neglect the requirements of the law and pay your transport tax on time.

The tax has been paid, but a notification has been received that there is a debt: what to do?

A respectable citizen who makes tax payments on a timely basis may also be notified of the accumulated debt. Such a misunderstanding may well occur due to an error made by the tax authorities.

A motorist who has unreasonably received a receipt with a debt must competently express disagreement with the information provided. This must be done by submitting an application for recalculation to the Federal Tax Service. This is not difficult to do: the notification has already printed an application form for re-payment.

The owner of the vehicle will only have to cut the application form and send it to the Federal Tax Service by mail or electronically through the official website of the Federal Tax Service. To send via the Internet, the user must follow the link to. The completed form is scanned and uploaded electronically to the specified form.

Reasons and purpose of appointment

Constantly recording “bad” tax debts, which daily accumulate additional penalties and fines, is a useless burden for the tax service. These calculations require additional labor costs, but do not bring income to the country's budget. And in addition, the constantly growing amount of debt becomes unaffordable for the taxpayer and makes it impossible for him to pay the tax.

Therefore, the main goals of the law providing amnesty for a certain part of the population’s debts are as follows :

facilitate the work of the Federal Tax Service;
reduce the burden of citizens' debts;
encourage taxpayers who were previously deterred by large amounts of debt to pay their dues on time.

Putting things in order in the tax collection system and freeing it from ballast in the form of the amount of debts that will no longer be paid will allow us to improve the work of the Federal Tax Service in the future, making it more efficient and clear.

Who does it apply to?

The 2021 transport tax amnesty applies to all individuals and individual entrepreneurs who are car owners and transport tax payers.

Regardless of the social status of a citizen (pensioner, student, unemployed), his place of residence, the reason for the formation of the debt and its size, the entire amount of the debt will be written off if it was formed before January 1, 2015 .

The transport amnesty does not apply to traffic police fines.

How to get amnesty on transport taxes

To receive an amnesty for transport tax penalties, you do not need to do anything. According to the law, the Federal Tax Service authorities themselves cancel the debt. At the same time, representatives of the tax service are not required to notify individuals, legal entities and individual entrepreneurs. Information can only be given in the event of non-payment. Therefore, citizens must check their debts themselves through an electronic database, collecting the necessary documents and visiting the tax service or through their personal account on the website nalog.tru.

The transport tax amnesty until 2015 is given to eliminate old debts that people cannot pay for some reason. The amnesty comes into force at the direction of the President. To receive it, the taxpayer must be listed in the Federal Tax Service database. No applications or other documents are required.

Expert opinion

Commented by Alexander Zakharov, head of key client relations at AvtoSpetsTsentr Group of Companies.

Alexander Zakharov

“A tax amnesty for transport tax can be obtained if you are classified in one of the following categories: an individual entrepreneur or an individual with debts that arose before January 1, 2015. Naturally, the amnesty applies only to those citizens who own a car - namely owners paying all necessary transportation fees and taxes. Transport tax debt is written off by the Federal Tax Service without the participation of the person and without notifying him. The basis for writing off the debt is the decision of the territorial branch of the authority. To obtain information about the write-off on paper, you must write an application to the territorial tax inspectorate, submit the document in person, through a representative or by mail, and receive an extract from your personal account after the deadline established by law.

If the debt has not been cancelled, you must contact the Federal Tax Service with a written request for clarification of the timing and procedure for writing off - within 30 days the tax authority is obliged to provide a response to the person’s written request.”

How to write off?

The transport tax debt is written off “automatically ,” i.e., without the direct participation of the taxpayer. To make such a decision, the information contained in the Federal Tax Service database is sufficient. However, the law does not oblige the tax service to inform the debtor about the debt write-off. Every taxpayer can check this information on the official Internet resource of the Federal Tax Service or on the State Services website.

If, after checking, it turns out that the transport tax debt incurred before 01/01/2015 was not written off, you must contact the tax office at the place of registration to correct the error.

The law does not establish exact deadlines for writing off debts. Therefore, if a citizen is interested in having this measure taken against him as quickly as possible, he can speed up the amnesty process on the following grounds:

According to the law of May 2, 2006 No. 59-FZ “On the procedure for considering appeals from citizens of the Russian Federation,” you can write an application to the tax service with a request to apply the measures provided for by Federal Law No. 436, and receive a response within 30 days.
You can contact the tax service with an application for a reconciliation (in accordance with Article 21 of the Tax Code of the Russian Federation), after applying within 15 days, a reconciliation report will be drawn up, which will reflect all existing debts.

You do not need to provide any declarations or additional certificates to the tax office to write off the debt.

Time limits for which taxes are collected

Legislation presupposes the existence of fixed periods during which representatives of tax authorities have the right to demand from an individual payment of the established tax for owning a car. Forced repayment of debt will be applied in situations where the taxpayer does not fulfill his obligation to deposit funds within the prescribed period. At the same time, the actions of the authorities demanding payment of debt are completely legal and legitimate.

There are situations when individuals, due to some objective circumstances, cannot deposit funds on a tax receipt. In such cases, it is necessary to notify the tax service in advance about the impossibility of timely repayment of the debt. By such an action, the motorist will show that he is not evading his direct obligation.

Sometimes the Federal Tax Service makes concessions to respectable citizens and provides a deferred payment. If it was not possible to expand the deadlines for paying transport tax, an additional amount—a penalty—begins to be charged for each day of late payment.

Collection process

In accordance with the requirements of the authorities, the process of collecting tax funds occurs in several stages, at each of which certain requirements must be met. First, the debtor receives a tax notice containing information about the need to deposit funds to pay off the debt.

After this, depending on the amount of debt and the behavior of the person, the following scenarios may occur:

A debt of more than 500 rubles requires sending a tax receipt within three months.
The amount of debt is less than 500 rubles - a demand for repayment of the debt can be sent within a year.
A person ignores the request of the tax service to repay the debt - the Federal Tax Service sends a corresponding claim to the court within 6 months from the end of the payment period.
If an individual does not deposit funds within the allotted eight-day period and has a debt of 3,000 rubles, the tax authorities will sue.

It is important to remember that even after the expiration of the three-year period, tax authorities can demand repayment of debts at any time if they achieve restoration of the statute of limitations.

What to do if enforcement proceedings have been initiated regarding debt?

If enforcement proceedings have already been initiated against the debtor for payment of transport tax, then there is no need to wait until the debt is automatically written off. Bailiffs are not required to write off debt, unlike the tax service. Therefore, a citizen against whom enforcement proceedings have been initiated for tax evasion should :

Contact the tax service with an application for the issuance of an official document confirming the write-off of transport tax debt or a reduction in its amount.
Write an application to the Federal Bailiff Service to close the debt collection case or to reduce the amount of the debt collected, based on the tax service document and Federal Law No. 436.

After the citizen’s official appeal and provision of the necessary documents, the enforcement proceedings will be closed or the amount of collection will be reduced. But the performance fee will not be written off, because it does not fall under the tax amnesty law.

Why did the transport tax for 2014 arrive?

Details Category: Traffic rules Published 11/20/2017

In 2021, many motorists were surprised - in addition to the regular tax for the past 2021, they received a transport tax for 2014. Moreover, it was already paid for earlier. Why they again created a bunch of problems for law-abiding drivers - the portal looked into the situation

Let us remind you that transport tax for 2021 must be paid before December 1, 2021. According to Article 52 of the Tax Code of the Russian Federation, tax notices for payment of transport tax must be sent to individuals no later than 30 days before the payment deadline.

Those motorists who had already received notifications were unpleasantly surprised - the transport tax they had already paid for 2014 came from somewhere. In our case (pictured), out of the blue, a line appeared in the notification calculating the tax on two cars for 8 months of 2014.

Although, both cars have been owned for a long time, and the transport tax in 2014 was paid on time and in full. Apparently this is an error in the IRS database. Moreover, the error is widespread - drivers from Tatarstan, Moscow, the Moscow region, the Sverdlovsk region and other regions of Russia are already complaining about it.

The Tax Service commented on these facts very strangely: “Transport tax accruals for three years came even to those who paid the tax, but the information about the property remained the same - there was such a problem. Now it has been eliminated." That is, tax officials do not deny the existence of the problem, and even announce its solution. Wait, then why is everyone still stuck with these taxes for 2014? And how can a law-abiding citizen not pay the already paid tax again, since there is only one receipt, a common one?

The tax office gives three options for solving the problem:

Firstly, you can generate your own personal tax notice; this opportunity is provided by the Federal Tax Service website.
Secondly, through Sberbank cash desks it will be possible to pay an amount less than that stated in the notification.
Thirdly, you can contact your tax office, they will issue payment documents with the correct amounts.

As we see, in all three options, ordinary ordinary citizens must solve the problem of tax authorities: generate a new notification, stand in line at the bank or tax office.

We decided to send a complaint directly from the taxpayer’s personal account, attaching a scanned copy of payment of transport tax for 2014. We will definitely tell you what will come of it on the pages of the site.

In the meantime, advice to all car enthusiasts:

keep all receipts for payment of transport tax for previous years
carefully check incoming tax notices

If the receipt has not been preserved, then it will be problematic to prove that the tax was paid. By the way, the tax office has the right to issue notices for a period of three years. Apparently, this is why the line for 2014 appeared in 2021 - in 2021 it will no longer be possible to present it for payment. That is, it is possible that in 2021, tax notices may contain lines for 2015...

What is the overall scale and what segments of the population will it affect?

The 2021 tax amnesty is the largest in the history of modern Russia. Previously, relaxations in tax policy concerned only additional fines and penalties that accumulated over the debt during non-payment, but the debt itself continued to be registered with the citizen.

According to Federal Law No. 436, the entire amount of debt is written off, regardless of its size, and is limited only by the date of occurrence. The car tax amnesty will affect a large part of the population of the Russian Federation , since many car owners have debts. In total, about 42 million citizens and 1.5 million individual entrepreneurs are subject to the tax amnesty law.

According to preliminary calculations, after the end of the amnesty, more than 100 billion rubles will be written off, of which about 40 billion are “bad” debt, which the state has no way to collect.

There are other useful articles about transport tax on our Internet portal:

Privileges.
How to check and pay?
What to do if the tax comes on a sold car?
Features of accruals for motorcycles, self-propelled vehicles, trucks and won cars.
Statute of limitations for collection and compensation.

Features of receipt and payment of notifications by taxpayers

According to the law, individuals contribute funds for transport tax using ready-made calculations from tax authorities recorded in the tax notice. In this case, a situation is possible when the taxpayer receives a notice requiring him to pay tax for the current period and the period four years ago. In this situation, it is quite acceptable to pay the TN only for the current year.

Receiving a notification for a period that passed several years ago may be explained by a failure in the tax service system. It is possible that the taxpayer contributed funds in good faith, but the program did not take this into account. To avoid conflict situations, it is recommended to save all proof of tax payment. Such a precaution will allow an individual to prove his case in the event of litigation.

According to official requirements, after the statute of limitations for transport tax has expired, representatives of authorities do not have the right to demand payment of debts. However, the court has the right to issue an order for collection after the expiration of the period. After receiving the document drawn up for debt collection, the tax office must transfer it to the bailiffs within three years.

Thus, bailiffs begin work to collect funds from the debtor upon timely notification. If the authority was notified after three years from the date of the tax offense, restoration of the right to collect taxes can only be achieved if there are compelling reasons.

Most disputes in this process are based on determining the date of delay and who exactly is responsible for the debt. On these grounds, many legal disputes between tax subjects unfold.