How to find out tax debt using TIN?

If you have a car, you should know

Upon completion of vehicle registration, the motorist assumes obligations for the mandatory payment of transport tax.

Therefore, all citizens and organizations with personal vehicles must inform their regional branches of the Federal Tax Service about the fact of acquisition and ownership of vehicles.

Everyone knows that if you do not pay transport tax, the law imposes certain fines. But not everyone knows what consequences non-payment of transport tax has and what should be done to avoid sanctions.

We will tell you in detail: what are the deadlines for repaying this tax in 2021 and are there any important nuances in this issue that require particularly close attention?

What is transport tax

Transport tax is a property tax. Same as land or real estate tax. Transport tax is paid by individuals and legal entities; in this article we consider the tax for individuals.

Who should pay? Transport tax is paid by the owners of this transport:

• • car;
• • motorcycle and scooter;
• • bus;
• • self-propelled vehicle, for example, a swamp vehicle;
• • snowmobile or motor sleigh;
• • airplane or helicopter;
• • yacht, boat, motor boat or jet ski. An inflatable boat with an outboard motor must also be registered if the weight with the motor is more than 200 kg, and the motor power is more than 8 kW.

In this article we talk only about cars.

Who doesn't pay transport tax ? According to the law, the owner does not pay transport tax:

• • cars equipped for disabled people;
• • machines with power up to 100 hp. pp., received through social security authorities;
• • agricultural machinery.

Also, until 2024, owners of electric cars in St. Petersburg, Moscow, Moscow, Kaluga, Kemerovo, Lipetsk, Amur, Irkutsk, Kaliningrad and Tyumen regions, and the Kabardino-Balkarian Republic are exempt from paying the tax.

Transport tax hot spots

All individuals who are the proud owners of motorcycles, cars, scooters, yachts, snowmobiles and self-propelled vehicles - all, without exception, must pay transport tax.

The amount of this tax does not have a fixed amount and is completely dependent on the region that establishes it. Regions set the amount based on the general economic situation.

The amount of this tax directly depends on:

• engine power;
• type of vehicle;
• vehicle capacity;
• cost of the car.

Therefore, regardless of the fact which vehicle is registered with the citizen, he will pay tax even if he does not use his vehicle and it is in his garage.

For some period of time, tax officials received information about citizens’ means of transportation through special companies involved in the process of registering vehicles. But this was associated with a number of inconveniences.

Therefore, now there is a different scheme for informing the Federal Tax Service: information to the tax authorities is provided directly by the owner of the car.

Important information! Upon completion of the transfer of information about the car to the tax authorities, the owner of the car will receive a receipt at home with the amount of payment. There is no need to do the calculations yourself.

How to find out vehicle tax: step-by-step instructions

You can check your transport tax debt at the tax office itself. To do this, contact the Federal Tax Service with your passport and write an application where you must indicate:

• FULL NAME;
• region of permanent registration;
• data from the vehicle passport (license number, make and model, year of manufacture).

Employees will check all the data in their database and provide a receipt.

In addition, you can check your debt using the link avtonalogi.ru/transportny-nalog. To do this, in the window that opens, you just need to enter your TIN, email and click Check taxes. The amount of transport tax debt will be displayed, if any, or the relevant information will be sent by email.

The surest way, if you don’t want to go somewhere, is to check your transport tax on the tax service website. For this:

1. Go to the website www.nalog.ru.
2. Enter the username and password you received from the tax service.
3. Click on the “Taxation Objects” category.
4. In the list that opens, select the section that relates to transport.
5. Select the "Accrued" tab.

Information about vehicles on which tax has been charged will appear.

In some cases, the information may not be displayed. This may occur due to:

• if the vehicle tax has already been paid;
• if the tax period has not ended.

Transport tax: different and on time

The amount of this tax is always different. It depends on the type of vehicle, the power of the car, etc. As a rule, when calculating the final figure, the following important points are taken into account:

• Indicators reflected in the technical documentation for the vehicle. This is motor power information measured in horsepower.
• Tax rate per horsepower. It varies depending on the region. The unit strength indicator is multiplied by the total number of forces.
• How many months during the year did the vehicle belong to the owner?

Important information! Back in 2021, the time frame for repaying the transport duty was shifted upward, until December (previously the time threshold ended at the beginning of November). Repayment of the tax duty is always carried out by the owner of the vehicle in accordance with the clear instructions of the notification information from the tax authorities.

Non-payment: Do you need this?!

As the owner of a car, it is necessary to memorize the entire list of possible sanctions provided for by law in relation to transport tax evaders.

In the list of main sanctions provided by the state, the following measures are particularly “popular”:

• Calculation of a fine.
• Accrual + deduction of penalties.
• Seizure of the defaulter's property.
• Seizure of funds to cover a debt.
• Imposing a ban on crossing the border.
• Withholding a certain amount of money from your salary, credited to a bank plastic card.

In the case when tax authorities sue, collecting all outstanding amounts, fines and penalties through court decisions, it is necessary to understand that they are acting within the framework of the law.

The scope of penalties varies and depends on the period of non-payment and all the nuances outlined above. Inspectors, when assessing sanctions, always follow the rule: the penalty amount for late payment of the automobile duty can be accrued only for a period of three years, but no more.

Attention! A statement of claim can be drawn up and sent only when its amount exceeds 5,000 rubles.

The lawsuit is also limited in time: it must be filed no later than six months after all the allotted deadlines for payment have passed. And if the tax authorities missed this time period, then resolving the issue can be very difficult.

Attention! The amount of the penalty is calculated in the amount of 20% of the total volume of the calculated debt. In the case where there is evidence that non-payment of tax was intentional, the amount is doubled, reaching 40%.

Many debtor owners are worried and ask whether their car can be seized for transport debts?

According to the letter of the law, the court may well seize the vehicle. Therefore, neglecting to pay the car duty can cause many problems, restrictions and expenses for a citizen.

We remind you that even if you thoroughly study all the data that is in the public domain, this will not replace the experience of professional lawyers! To get a detailed free consultation and resolve your issue as reliably as possible, you can contact specialists through the online form .

Penalty: calculation formula

In the event that an individual’s annual payment is overdue, a daily penalty is charged, which goes to the state treasury, as well as the transport tax itself.

The amount of the daily penalty is calculated using the exact equation:

Starting from 2021, the amount of the refinancing interest rate is equal to the key rate of the Central Bank. This information is located on the Bank of Russia portal.

To better understand this theory, let's give an example:

A certain Ivanov has a delay in transport tax for a period of ten days, with a fixed tax amount of 5,000 rubles. If you calculate the penalty using this formula, you get an amount equal to 127.5 rubles (5000 x 8.25% x 1/300 x 90 days).

Note! First of all, you need to pay off the full amount of the fee on the receipt. Then, after waiting for the money to be credited to the unified tax database, you will have to pay penalties. This is the only way to stop the accrual of penalties for the time the payment was credited to the Federal Tax Service database.

It must be kept in mind that if a car is purchased, but the payment receipt for the next year has not arrived, you should immediately contact the tax office and inform it about the data on the car strictly before December 31.

Otherwise, a fine will be imposed on the owner of the vehicle.

Behind the wheel. Causes and consequences of non-payment of transport tax

22 Altai Territory Date of publication: November 23, 2016
Edition: “Arguments and Facts”, November 23, 2016 Topic: Transport tax Source: https://www.altai.aif.ru/view/society/2119142?key=5cbc6f41178860fef0b325ca24088130
Man has always strived to comfort, and the car certainly provides this opportunity, thereby eliminating a number of everyday problems. But having a car, like any other privilege, has its price. We will talk about transport tax. According to estimates, there are half a million transport tax payers in the region, who own more than 700 thousand cars. With all this, the amount of debt for transport tax among property taxes remains one of the largest - 1.5 billion out of 2 billion. rubles

What is the reason?

As an excuse from motorists, you can hear the following: “No matter how much you pay, the roads don’t get better.” But this is where the biggest misconception lies, since the funds received for the payment of transport taxes do not go only to road repairs. The condition of road infrastructure is the responsibility of municipalities, whose coffers are replenished by land tax and property tax on individuals. Meanwhile, the road tax goes to the regional budget, from which the social sphere, infrastructure, including roads, are already financed. And its share in this piggy bank is less than 3%. But this is only one of the reasons. There is a common misconception among car owners that if you don’t use the car, then you are allowed not to pay. But this is not true; in any case, you will have to pay only if the car is not deregistered and is not stolen.

Violation and punishment

While thinking about the causes, taxpayers do not think about the consequences. So what are the consequences of not paying transport tax? If a citizen has not made a contribution by December 1, a penalty will be charged for each day of delay from December 2. Then the tax inspectorate will bother the taxpayer with a demand in which he will offer to pay the tax debt, including penalties. The next step is to go to court. The application is submitted by the inspectorate within six months from the date of the deadline for fulfilling the requirement. The court decision is presented by the inspectorate for collection to the bailiff service or at the debtor’s place of work. According to Galina Sukhanova , head of the debt settlement department of the Federal Tax Service of Russia for the Altai Territory, “since the amount of payment per unit of transport itself is large, the debt quickly accumulates a significant amount of penalties, duties, enforcement fees, etc.” The more a debtor resists becoming law-abiding, the more he loses. See for yourself. Based on the results of the consideration of the case in court, the debtor is awarded a state duty of at least 200 rubles. And then, if the debtor continues to ignore the court’s decision, the bailiff begins to collect, and if the requirements are not met, an enforcement fee may be collected - 7% of the amount to be collected, but not less than 1000 rubles. For many debtors, a restriction on travel outside Russia may come as a surprise. There is also a high probability of parting with your property, which can be seized in order to collect debts. You can find out the amount of transport tax debt at the Tax Service. You can pay for it in the following ways: through a bank, a payment terminal, or on the tax service website.

When legal entities are “hiding”

Legal entities, unlike citizens, are required to independently calculate the car duty. Accordingly, the Federal Tax Service does not take any part in calculating the amount of taxes.

The basis for the calculation is the information provided by the authorities that registered the car, and based on the results of the tax period, the calculation of the transport duty due for payment is made.

In this case, the tax can be charged only for the actual operation of the car, that is: for how many months the vehicle is registered with the traffic police, exactly that much must be paid.

Note! Unlike ordinary citizens, legal entities pay transport tax by making advance payments.

If taxes are not paid, the Federal Tax Service takes legal action, as in the case of individuals.

Important! Unlike ordinary citizens, the deadline for legal entities depends on the region of registration, and most often falls at the beginning of February of the year that follows the reporting period. The claim has a statute of limitations of six months after the end of the period for paying the tax.