Transport tax on a stolen car. Transport tax on a stolen car A tax is sent for a stolen car

By law, in accordance with the requirements of the Tax Code, car owners must pay transport tax for the previous year by the first of December. Then, a fine will be charged for each day of delay.

However, in Moscow they treated this innovation quite humanely. The payment deadline has been moved to May 1, 2017. This postponement is due to the fact that for the first time Muscovites will have to pay their taxes based on the cadastral value. And the transport tax got into this story by accident. Because it is also considered property.

According to Article 52 of the Tax Code, notification of tax payment must be sent to the car owner no later than 30 working days before the payment deadline. That is, everyone should have received such a receipt for paying taxes for 2015 in October at the latest. In Moscow, the deadline has been extended until May, which means that motorists in the capital can expect to receive receipts at the end of March 2017.

It is noteworthy that right now the tax service reminded that car owners do not have to pay tax on a stolen car. According to Article 358 of the Tax Code of the Russian Federation, vehicles on the wanted list are not subject to taxation provided that their theft is documented. Supporting documents and application must be sent to tax authority. This can be done through the “Taxpayer Personal Account”. After which a decision will be made to recalculate the amount of transport tax.

If the taxpayer cannot provide supporting documents, additionally contact law enforcement agencies you don't need to get them. A statement is enough. Based on this application, the tax authority will independently send a request to the traffic police about the availability of information on the search for the relevant vehicle.

Having considered the data received, the tax authority will decide on exemption from payment of transport tax, and will inform the taxpayer about it.

It must be said that the car owner still faces the problem of creating a personal account on the tax office website. This can only be done if he already has registration on the government services portal www.gosuslugi.ru.

If not, you will first have to register on the government services website.

Also, drivers often receive taxes for cars that were sold long ago. In this situation, you should contact the traffic police.

If the car was deregistered and registered to another owner, it is enough to obtain a certificate about this. A copy of it must be sent to the tax service. Better - by mail with acknowledgment of receipt.

If the car is still registered with you, then you must either suspend its registration or deregister it as scrap. In any case, all taxes that have been accrued to you up to this point will have to be paid.

By the way, taxes have a statute of limitations - three years. During this period, proceedings may be initiated against the car owner to collect unpaid taxes and penalties. If this was not done, but an invoice was simply issued, then the car owner must pay only taxes for the past three years.

Every year, all car owners pay transport tax for the past year. Employees of the Federal Tax Service determine its value based on legislative norms, information from the State Traffic Safety Inspectorate and Gostekhnadzor, which are responsible for issuing a document on state registration of a vehicle.

Having determined its size, they send a tax notice to the owner of the vehicle. This algorithm of actions is prescribed in paragraph 3 of Art. 33 Tax Code of the Russian Federation.

33 Article of the Tax Code of the Russian Federation. Responsibilities of tax officials

Tax officials are obliged to:

• Act in strict accordance with this Code and other federal laws;
• Implement, within the limits of their competence, the rights and obligations of tax authorities;
• Treat taxpayers, their representatives and other participants in relations regulated by legislation on taxes and fees correctly and carefully, and not humiliate their honor and dignity.

A person who is not knowledgeable in matters of law will think that information about the theft was received by the Tax Committee automatically, and will not do anything.

Attention! The car owner himself must inform the tax authorities about the crime committed by contacting the Federal Tax Service at his place of residence and supporting the verbal story with a certificate from the Central Internal Affairs Directorate, Department of Internal Affairs or Department of Internal Affairs.

This is the only way to exempt him from paying taxes.

What is a car theft certificate?

Certificate of theft of a vehicle - original or copy, drawn up in any form for the Federal Tax Service. Upon presentation of a copy, the employee tax service sends a request to the Ministry of Internal Affairs to receive official confirmation. Only after receiving confirmation will the car owner be exempt from paying transport tax.

A year later, the procedure for obtaining a certificate is repeated if the car has not been found. No other documents are needed to temporarily remove taxation from a vehicle (Clause 6, Article 7 of Federal Law No. 210 of July 27, 2010 - “On the organization of the provision of state and municipal services”).

Where can I get the necessary paper?

So, where can I get a certificate of car theft for the tax office? The authorities still have not decided which committee to give the authority to issue a certificate of theft. Most often, owners of stolen cars contact the Department of Internal Affairs and receive the document required by the Tax Committee.

Sometimes Russians whose cars have been stolen cannot obtain a temporary suspension of payment of transport tax. The tax officer refuses to attach a photocopied certificate to the application. It requires the applicant to provide the original with the official seal. Are his demands legal?

Important! Documents from the bodies of inquiry and investigation, when a criminal case has been opened, are prohibited from being issued through the State Services website.

Step-by-step instructions: how to do it?

Report of theft motor vehicle fill out and submit within 2 days from the date of the crime. In his absence, no criminal case will be initiated. When submitting an application, indicate whether there were documents in the car or not.

The document submitted to the ATS authorities is written in any form with the obligatory indication of the following data:

• Date of Birth;
• information about registration and place of residence, if they do not match.

In the statement they write about what happened, indicate the make of the car and the time when the emergency occurred. At the end, the document is signed and dated.

After receiving a complaint, police officers arrive at the scene of the incident, and then the car owner writes an explanation. It indicates the body number, engine type, presence/absence of anti-theft agents, special signs/marks, presence/absence of things in the cabin, amount of fuel in the gas tank.

Having written everything, the owner hands over the spare keys to the police officers. He receives a coupon confirming the receipt of the application., a resolution on the initiation of a management company, an act of acceptance of documents and keys.

The received documents are addressed to insurance company and the Federal Tax Service of the Russian Federation. Those who insure their car in case of theft go to insurers, and everyone who does not want to pay tax on the vehicle goes to the Federal Tax Service. They bring a certificate of theft and temporary termination of car registration to the Tax Committee if they are not sure that the car will be found.

Russians submit an application that consists of 2 parts: introductory and main. In the introductory part they indicate passport and address information, and in the main part - the make of the car, all information about it and the reporting period when the recalculation should be applied.

Deadlines and fees

A certificate of theft is issued on the day of application. It contains comprehensive information on the criminal case: the location of the incident, time, information about the owner, data on how the investigation is progressing, etc. Car owners do not pay state duty to obtain it.

Useful video

Watch a video on the topic of transport tax on a stolen car:

Conclusion

Many car owners whose car was stolen for the first time do not know that they will have to submit an application to the Tax Committee. If they read the explanations of the Ministry of Finance of the Russian Federation on this matter, they will understand that only with a certificate of theft will they be exempted from paying transport tax for twelve months (if the car is not discovered earlier).

If you don’t take it to the Ministry of Internal Affairs and don’t take it to the Tax Code, the tax will continue to be charged. When registration is temporarily suspended, vehicle tax is not paid until the police find the car.

Transport tax is a one-time duty that all vehicle owners are required to pay annually. Its amount is determined by several factors, such as the year of manufacture of the car, power and the region of residence of the owner.

This tax is a regional tax and local authorities have the right to adjust the amounts of payments, focusing on the base rates prescribed in the legislation.

Paying the transport tax is an unpleasant procedure for car owners. Nowadays, cases of vehicle theft are quite common.

Therefore, drivers are often interested in whether they need to pay transport tax if the car is stolen. After all, formally, the car continues to be registered with him, but in fact it does not exist.

The law states that the payers of transport tax are the people in whose name the car is registered. But cars that are wanted are not subject to tax. Thus, there is no need to pay duty on a stolen car.

The main condition is confirmation of the fact of theft. The tax inspectorate must submit the relevant document issued by the authorized body.

A certificate of theft is issued by internal affairs bodies Russian Federation. They are the ones who investigate and solve vehicle thefts.

In some cases, the taxpayer provides not the original, but a copy of the theft document or reports it in another way. Then the tax service sends a request to the relevant authorities of the Ministry of Internal Affairs of Russia to prove the fact of theft and search for the car.

Data on the fact of theft and search for vehicles received from internal affairs bodies are a legal basis for not paying tax on a stolen car.

Thus, if a car is listed as stolen, this is officially confirmed, there is no need to pay a transport fee on it until it is found.

In accordance with the law, notification of payment is sent to all persons to whom the car is registered.

It often happens that the car is stolen, and the tax comes, what to do in this case interests every driver.

After all, all vehicles that are officially wanted and the fact of their theft is confirmed by the appropriate document are not subject to tax. And also, at the request of the owner of the car, it is possible to terminate its registration.

Therefore, if the car was stolen, the owner needs to follow this algorithm:

1. You need to contact the police department and report the theft. Based on this, a criminal case will be initiated for theft of the car.
2. Obtain a certificate about the theft of a car or the initiation of a criminal case. They are issued by the Ministry of Internal Affairs, which investigate thefts.
3. You can also declare the termination of registration of the vehicle. Traffic police officers will send information about this to the tax service within 10 working days from the date of termination of registration.
4. Submit the received certificate to the tax authority that sends the notification. If necessary, submit an application for recalculation of transport tax. This certificate will be the basis for tax exemption for a stolen car. The document is presented in the original. This can be done through the taxpayer’s personal account.

This step by step actions, which you need to follow if you sent a tax for a stolen car. The collection of transport tax on a stolen car stops starting from the month following the month in which the car was stolen.

Video: Transport tax on a stolen car is paid before providing the original certificate of theft

Quite often situations arise when you need to recalculate the amount of transport tax. Not everyone knows what can serve as a basis for recalculation and how to do it correctly.

First of all, recalculation is a change in the amount of tax due to additional conditions that have appeared. This procedure can be carried out not only in a smaller, but also in a larger direction. The tax office has the right to make recalculations for the last 36 months.

To undergo this procedure, the driver needs to write an application to the tax office for recalculation of transport tax in connection with the theft.

If the taxpayer has paid an amount in excess of the required amount, the following reimbursement options exist:

1. It can be offset against tax payments in the next period.
2. Full refund to the person or organization.

The second option is only possible if the application indicates the details of the personal account to which the full amount should be returned.

Conducting a recalculation of the amount of transport tax for individuals possible in the following cases:

1. The tax office made an error in the notification of payment of the fee.
2. The car was sold during the reporting period, but the information was not received in the tax database within a certain period.
3. The taxpayer changed his place of residence.
4. The car was stolen. Proof of this is a certificate from the traffic police, which must be available to the owner. In this case, the tax is calculated only for the time of actual use of the vehicle. If the fact of theft is confirmed, then tax officials are required to recalculate the transport fee.

Thus, the basis for recalculation is a document that confirms the occurrence of a certain situation. The taxpayer must complete an application.

Recalculation of transport tax in accordance with the law in 2019 can be done only for the last three years or for the period of time in which it was done incorrectly.

To do this, you need to submit documents to the tax office confirming this right and fill out the application correctly. When filling it out, the tax officer provides a special form.

You can submit an application in several ways:

• go to the tax office yourself or send someone by proxy;
• through your personal account on the Federal Tax Service website - https://www.nalog.ru/rn77/;
• send by mail.

The application form must provide the following information:

• passport details;
• information about the tax service department;
• the period for which the transport tax was incorrectly calculated;
• information about the vehicle that is subject to taxation.

If you have been sent tax on a stolen car, in order not to pay it or to receive a recalculation, you should contact the tax office at the taxpayer’s place of permanent residence.

If for some reason it is not possible to obtain a recalculation from the tax office, but there is every reason for this, then the physical and entity may apply to the court.

Often a car that has been stolen cannot be returned.. When he has not been found or deregistered within a year, the taxpayer must submit a new certificate from the Ministry of Internal Affairs, which will be proof that he is still wanted.

In order not to constantly submit such certificates, the car must be deregistered.

Car theft situations happen frequently. Therefore, the relevant question is whether the owner must then pay a transport fee. After all, the car is actually registered with him.

According to the law of the Russian Federation, a stolen car is not subject to tax. After the incident, the taxpayer must write a statement to the Department of Internal Affairs.

The internal affairs bodies will issue a certificate, which is the main basis for exemption from paying state duty on a car.

The Federal Tax Service of Russia, in response to a question sent by a taxpayer, explained that in the event of the theft of a car, there is no need to report this to the tax office and confirm this fact. When an application is received from the owner of a vehicle for tax exemption without submitting documents confirming the fact that his car was stolen, the tax office will send an additional request to the authorized body for confirmation this fact indicating the period from the beginning of which the taxable object is on the wanted list.

Let us remind you that taxpayers of transport tax are persons on whom vehicles are registered ().

The tax base for the tax is determined as the vehicle engine power in horsepower (). The tax rate depends on the engine power. So, 2.5 rubles are taken from each horsepower, if the power does not exceed 100 hp. With. With engine power from 100 to 150 hp. With. charges 3.5 rubles per horsepower etc. ().

Who is entitled to transport tax benefits? Find out from the material "Transport tax benefits" in "Encyclopedia of solutions. Taxes and fees" Internet version of the GARANT system. Get full access for 3 days for free!

At the same time, the amount of tax payable by individuals is calculated by the tax authorities on the basis of information submitted to the tax authorities of the State Traffic Safety Inspectorate. The tax amount is calculated for each vehicle as the product of the corresponding tax base and tax rate ().

The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period, on the basis of a tax notice sent by the tax authority (,).

Let us add that in order to receive a benefit (exemption from taxation), an individual must submit to the tax authority of his choice an application for a tax benefit and documents confirming the taxpayer’s right to a tax benefit (). The application is written in any form, and the tax authority must consider it no later than 30 calendar days from the date of the taxpayer’s application (clause 1.6 of the letter of the Federal Tax Service of Russia dated April 6, 2015 No. BS-4-11/5594@ " "). There is no specific deadline for filing an application.

The tax on a stolen car is often received by those vehicle owners who did not take care to notify the Federal Tax Service in a timely manner.

Correct the situation and recalculate mono only if a document is provided from the police regarding the theft or from the traffic police in connection with deregistration. Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem

- contact a consultant:.

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Concept

Transport tax is an annual duty to the state treasury, calculated on the basis of the technical characteristics of the car and subject to mandatory payment.
1. Calculated individually; 2. Evaluated specifications

• car, such as:
• year of issue;
• engine power;
• vehicle category;

region in which the vehicle is registered.

• Vehicle theft is the commission of deliberate actions aimed at stealing a car from its owner.
• the action is classified as criminal;
• This category includes any manipulations related to cases of use of the car by someone other than the owner and without the consent of the current owner of the vehicle;
• children using their parents' car without the latter's knowledge also qualifies as theft;

entails the imposition of penalties (administrative, criminal, material).

The algorithm is as follows:

• record the time the loss was discovered;
• try to find witnesses to the incident and take their contact information and numbers;
• call the police to file a statement or go to the police station;
• report the theft to the traffic police and deregister the car.

Legislation

• Tax Code of the Russian Federation ();
• Criminal Code of the Russian Federation (,);
• Code of Administrative offenses (For example, and others).

How to write a report of theft

To write a report of theft you must:

1. the owner of the car must appear at the police station;
2. explain the reason for attendance and provide title documents for the car;
3. fill out an application;
4. receive a certificate of acceptance of the application;
5. wait until a criminal case is initiated.

The statement regarding the theft of a vehicle contains the following information:

• name of the police station;
• information of the applicant with his contact details;
• information about the incident, indicating all the details of what happened (time, place);
• characteristics of the vehicle indicating data from the registration card;
• information about witnesses (if any could be found);
• request to take action regarding the theft;
• date, signature.

Procedure for notifying the tax authorities about theft

After receiving a certificate from the police department confirming the acceptance of the application to begin a criminal investigation of the vehicle, the vehicle owner is obliged to notify the tax authority that charges the duty.

To do this, you must follow the following order:

• appear in person at the tax authority, having documents for the vehicle with you;
• write an application addressed to the head of the inspection;
• provide a police certificate regarding the theft.

If a car was deregistered due to theft, then the traffic police are obliged to independently notify the Federal Tax Service about current changes in the database, but, as practice shows, the traffic police often neglects this need and the tax continues to be sent to the motorist whose vehicle is wanted.

Video: details

What is needed to confirm this fact?

Confirmation of the fact of car theft can be:

• a certificate from the Department of Internal Affairs about filing an application for theft from the owner;
• a certificate from the traffic police about deregistration of the car due to theft;
• resolution to initiate a criminal case on the fact of theft;
• a resolution to terminate a criminal case due to the death of a vehicle or the expiration of the statute of limitations for the search.

Conditions for cancellation

Complete cancellation (exemption) from payment of transport tax occurs in the event of deregistration of a vehicle or sent for recycling.

Of course, any of the above registration activities can be carried out with a stolen car.

The difference is that with regular deregistration, this procedure can be easily repeated if the vehicle is found. If a car is recognized as scrapped, it is prohibited to re-register it and generally move around.

Procedure when tax is charged for a stolen car

The recognition of a car as wanted in connection with theft is the basis for releasing its owner-taxpayer from the obligation to pay transport tax until the end of the criminal case.

The reasons for charging tax on a stolen car are:

1. untimely notification of the tax authorities;
2. the tax authority did not take into account the theft documents due to their loss or an error by the employee who made the calculation.

To recalculate the accrued tax for a stolen car, you must again take a certificate from the Department of Internal Affairs and re-apply to the tax authority. The period for consideration of such an application will be 30 days, after which the applicant will be sent a newly generated receipt with recalculation by postal notification.

Is it possible to recalculate

If there are documents confirming that the owner did not own the car and the police did not find it, a recalculation should be requested.

You can do this in the following way:

• Make a request through the taxpayer’s personal account:

1. Register a personal account (if one has not been opened previously);
2. Find an electronic payment notice for the wrongfully accrued tax (copy it to your computer to highlight the line with the excessively accrued tax);
3. On the page with the electronic tax notification in the upper right corner there is a link “report false information in the notification” - click on it;
4. We explain our position on the need to recalculate (for greater reliability, it is better to carry out your own calculation and describe it in detail in the message);
5. Attach a file with a copy of the payment notice, in which the line requiring recalculation is highlighted (especially important if you own several vehicles, since the tax for each of them will be in one notice);
6. Attach a file of a copy of the resolution of the Department of Internal Affairs or a certificate from the State Traffic Safety Inspectorate regarding deregistration.

• Visit the inspection in person or through a representative by proxy:

1. Provide the basis for the recalculation and demand that the recalculation be made immediately;
2. In case of refusal, you should write a statement/complaint addressed to the head of the inspection with a request to take measures to address the inaction/refusal of the inspection employee.

Refund of overpaid tax can be processed in the following order:

• against future tax charges (easy to track in the taxpayer’s personal account);
• return Money in cashless form to the taxpayer's bank account.

The application for recalculation must indicate:

• information about the applicant indicating passport details;
• information about the tax authority;
• tax period for which transport tax was calculated incorrectly;
• information about the tax base of the stolen car.

Required documents

When visiting the Federal Tax Service, you must collect a package of documents, including:

• passport;
• certificate of deregistration of the vehicle;
• a police certificate confirming the initiation of a criminal case in connection with the theft;
• vehicle registration card (if the car has not been deregistered);
• documents confirming tax benefits (if any);
• bank statement indicating the current account for transfers (if you need to return overpaid tax).

If found and returned

If a car put on the wanted list is found and returned to the owner, it is necessary to notify the Federal Tax Service about this, so as not to entail tax liability and fines.

Circumstances may have the following outcome:

1. If a stolen car has been deregistered, the owner must register it again, and the state traffic inspectorate will independently notify the Federal Tax Service of the changes;
2. If the accrual of tax was stopped due to the initiation of a criminal case, in order to restore the vehicle as an object of taxation it is necessary:

• contact the tax office;
• write an application for the return of the stolen vehicle to the owner;
• provide a certificate issued by the Department of Internal Affairs regarding the search for the vehicle;
• The day the transport tax is calculated is the day the corresponding criminal case is closed (and not the day of notification to the Federal Tax Service, as is commonly believed).

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.