Transport tax is an honorable responsibility of every car owner. And for this, all data and technical specifications for your car must be in the database of the Federal Tax Service. And if previously this data was provided by the traffic police, now this is the responsibility of vehicle owners, which requires registration with the Federal Tax Service. That’s why we’ll talk today about tax accounting, car registration fees, and how to remove a sold car from tax registration.
Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website. via the form (below), and within an hour a specialized specialist will call you back to provide a free consultation.
When do you need to register your car with the Federal Tax Service?
The change to the tax code was introduced into the document in mid-2014 and came into force in 2015. This amendment provides for the submission by an individual to the tax office of data on the possession of vehicles. Car registration must be done before December 31 of the next tax year. Then payments will be accrued for the current or preceding tax period.
If you owned a vehicle before January 2015, but did not receive a tax payment notice, and register your vehicle with the Federal Tax Service this year, the tax will be calculated from the start of registration. Otherwise, the tax office will still receive information from other sources, and you will have to pay from the time of purchase.
This video will tell you what to do if you receive taxes on a sold car:
Cost of vehicle registration for a legal entity
The cost of registering any car only includes payment of the state fee for registering the vehicle. The state duty includes several indicators for which you can pay separately, these are
- preparation of documents and issuance of vehicle registration certificates;
- issuing a license plate for a car;
- replacing information in PTS
The amount of the state duty, namely all those works that are an integral part of the paid state duty, is determined based on the region of our country where the legal entity is registered and the region where the vehicle will be registered.
The state duty in the central region of the Russian Federation for legal entities is from 5,000 rubles.
As mentioned above, a legal entity can pay the state duty either through the traffic police (through their website and directly through a bank or bank terminal), as well as using the State Services service, without spending 30% of the cost of the state duty.
It is absolutely necessary to have payment receipts with you when submitting and reviewing documents when registering vehicles.
Registering a car with the tax office
Since the advent of the new amendments, the life of car owners has become somewhat more complicated. Now you will have to register with one more authority.
Required documents
First, you need to take care of preparing the documents necessary to register your car. You should have almost all of them:
- A message about the ownership of vehicles, filled out in accordance with the KND form 1153006, approved by the head of the tax service.
- A copy of the vehicle passport received when purchasing the car.
- A copy of the contract for the purchase of a car.
- A copy of the registration certificate.
Next, we will tell you how to register a car with the tax office.
Procedure
Registering a car with the tax office is possible in three ways. Each of which has its own pros or cons, so choose the one that is most convenient for you:
- Email. To do this, you need to register on the tax website, have a personal account there and have an electronic signature. The message about the availability of a car and copies of documents in electronic form must be confirmed by the applicant’s enhanced electronic signature and sent to the inspection post office. Receipt of documents must be confirmed within the next business day by confirmation of the date of dispatch and a receipt of acceptance with a certified electronic signature. In the future, all information about the car registered for tax purposes and the amount of transport tax will be posted in your personal account. If for some reason the documents are not accepted, you will have to take them yourself.
- Personal appearance at the tax office. Collect all the necessary documents and their copies, go to the tax office, fill out a message about the ownership of the car and bring it to your inspector. The tax notice can be picked up in person or offered to be sent by mail.
- Mail. The entire set of documents is sent to the tax office by post. Moreover, the letter must be registered with notification. Tax payment notices will be sent to the address specified in the letter.
Documents required for registration of a car by a legal entity
Before moving on to the process of registering a car as a legal entity, it is necessary to understand what documents are needed for this procedure:
- Application for registration of a vehicle - original (according to the official form of the authorities);
- Vehicle passport – original and copy;
- Vehicle insurance policy (MTPL), issued to the new owner - original and copy;
- Sale and purchase agreement, leasing agreement, assignment agreement, donation agreement of a vehicle, everything that proves the grounds for ownership, as a result of which the vehicle was transferred under ownership to a legal entity - original and notarized copies;
- An extract from the register of legal entities, as well as all statutory documents of the enterprise confirming official registration - notarized copies and originals;
- Receipt for payment of the state fee for vehicle registration - original and copy;
- In the case of representation of the interests of a legal entity by a third party, but a trusted person, a power of attorney is required - the original (according to the form of the enterprise);
- Passport of a representative of a legal entity - original and copy.
When accepting documents at the traffic police, it depends on the employee of the authorities what additional documents he will request (for example, a company registration certificate), and sometimes many documents will not even be viewed.
To avoid a second visit to the traffic police, we advise you to take a complete set of documents for the company and the car, including their copies and the organization’s seal.
How to deregister
Removal of a car from tax registration must be done in two cases:
- If you transferred the car to another person by proxy. You need to go to the tax office and submit an application for this. A notarized copy of the power of attorney must be attached to the application for deregistration of a vehicle. In this case, the tax from the car owner will be transferred to the driver specified in the power of attorney.
- When selling. You must immediately write a statement about this and send it to the tax office with a copy of the sales agreement in any way convenient for you. This will serve as the basis for recalculating the transport tax. Its amount will be calculated until the car is sold.
Sanctions for failure to register
Nothing yet. The state has provided time to build up until January 1, 2021. But after this, for a car that is not registered on time for tax purposes, you will have to pay a fine of 20% of the unpaid amount of transport tax.
This video will tell you about accounting for car expenses and how to calculate it:
Owning a personal car not only involves getting pleasure from such a purchase, but also imposes certain responsibilities on the owner of the vehicle.
The main and unshakable duty of a car owner is the payment of transport tax on movable property owned by him.
Find out all the ways to register your car for tax purposes and the procedure for deregistering it.
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When to register?
Previously, information about all facts of purchase and sale of vehicles was provided to the tax service of the traffic police department.
Now, according to the Law of the Russian Federation No. 52-FZ “On Amendments to the First and Second Parts of the Tax Code of the Russian Federation,” which came into force in May 2014, every citizen of the Russian Federation is obliged to independently provide information to the Federal Tax Service at the place of residence about what is in his personal possession. property, including the availability of vehicles.
Tax registration
Information interaction between tax authorities and registration authorities is carried out in accordance with Art. 85 of the Tax Code of the Russian Federation, as well as other regulatory legal acts and agreements on interaction, other documents that comprehensively describe the parameters of format and logical control when transmitting information about vehicles and their owners by registration authorities, including those fully implemented in an automated information system tax authorities.
For your information:
Tax authorities receive information about the availability of vehicles and land plots by taxpayers:
- from the State Register of Vehicles;
- from the State Ship Register;
- from the Russian International Register of Ships, the Register of Small Vessels, the Russian Open Register of Ships;
- from the State Register of Civil Aircraft of the Russian Federation;
- from the Unified State Register of Real Estate;
- from other basic state information resources (registers).
In accordance with paragraph 1 of Art. 84 of the Tax Code of the Russian Federation, registration and deregistration of organizations with tax authorities on the grounds provided for by the Tax Code of the Russian Federation, as well as changes to information about them with tax authorities are carried out in the manner established by the Ministry of Finance.
According to paragraph . 8 and 11 of the Procedure for registering and deregistering with the tax authorities of Russian organizations at the location of their separate divisions, real estate and (or) vehicles belonging to them, individuals - citizens of the Russian Federation, as well as individual entrepreneurs applying a simplified taxation system based on patent[2], registration (deregistration) with the tax authority of the organization at the location of its land plots and vehicles (registration actions) is carried out on the basis of information reported by the authorities named in paragraph . 4 tbsp. 85 Tax Code of the Russian Federation.
According to Order of the Ministry of Finance of Russia dated July 17, 2014 No. 61n[3], registration of organizations on the above grounds in the territory under its jurisdiction falls within the powers of the Federal Tax Service inspection for the district, district in the city, city without district division and the Federal Tax Service inspection at the interdistrict level.
Thus, regarding registration (deregistration) of an organization with the tax authorities at the location of its land plots and vehicles, it is necessary to directly contact the authorized tax authorities.
If the tax authority does not respond to questions regarding accounting actions, then the actions or inactions of their officials can be appealed to a higher authority and (or) to court in the manner prescribed by the Tax Code of the Russian Federation and the relevant procedural legislation (clause 1 of Article 138 of the Tax Code of the Russian Federation ). In this case, the complaint must meet the requirements for its registration, provided for in Art. 139.2 of the Tax Code of the Russian Federation, including an indication of the appealed act of the tax authority of a non-normative nature, the actions or inaction of its officials, the grounds on which the person filing the complaint believes that his rights have been violated, the requirements of the person filing the complaint (Letter of the Federal Tax Service of Russia dated 01/21/2020 No. BS-4-21/ [email protected] ).
Procedure
To register a car for tax purposes , the owner has several options on how to do this .
The first option is to use the Internet . To do this, you need to contact the tax service with a passport and code (TIN), where the citizen will be entered into the federal database of taxpayers.
Next, you need to register on the official website of the tax service , log in, create your personal account and receive individual access codes - login and password.
When purchasing a new car, you can report this to the Federal Tax Service electronically, later providing copies of documents to the tax office .
In the future, in your personal account you can see the entire list of personal property and the amount of transport tax payable.
The second option is to send an application in any form and copies of documents for the newly purchased car to the address of the tax service by registered mail with notification.
In the future, notification of the amount and deadlines for payment of transport tax will be sent by mail to the address specified in the application.
The third option is to personally visit the tax office at the place of permanent registration , write an application for registration of owned vehicles and provide copies of all necessary documents. The tax payment notice can be collected either in person at the tax office or received by mail.
Letter for you!
In pursuance of clause 1.1 of the Plan, the Federal Tax Service has developed a standard (recommended) letter on the possibility of reconciling the information contained in the Unified State Register of Real Estate on the registration of an organization with the tax authority at the location of its vehicles and (or) real estate (land plots) (Letter dated January 16, 2020 No. BS-4-21/ [email protected] [4]). This letter is supposed to be sent electronically via TKS - primarily to organizations that submitted declarations on transport and (or) land taxes during 2021.
Note:
This reconciliation is initiated by the tax authorities at the location of vehicles and (or) land plots owned by the organization.
The letter will say that starting from 2021, the submission of transport and land tax returns to the tax authorities for the tax period of 2021 and subsequent tax periods will be cancelled. At the same time, a procedure is being introduced for sending notifications from tax authorities to taxpayer organizations (their separate divisions) about the calculated amount of these taxes.
In connection with the above, tax authorities inform about the possibility of the tax authority reconciling the information contained in the Unified State Register of Real Estate (USRN), regarding the registration of the organization with the tax authorities at the location of its vehicles and (or) real estate (land plots). Please note that this reconciliation is carried out at the request of the taxpayer.
The request and provision of an extract from the Unified State Register is carried out in accordance with the Administrative Regulations[5]. The extract is provided to taxpayers free of charge no later than five working days from the date of registration of the request with the tax authority.
For your information:
A request for information from the Unified State Register can be submitted on paper or electronically. A request on paper can be submitted in person (through a representative) or by mail to any tax authority. An electronic request can be sent through your personal account on the official website of the Federal Tax Service or on the Unified Portal of State Services. A request submitted in electronic form must be signed with an enhanced qualified electronic signature of the applicant.
The request on paper is drawn up in any form, and it contains the following information:
- about the applicant (name of organization, TIN, address);
- about the method of obtaining information (in person or through a representative, by mail).
If the request is submitted through a representative, his authority must be confirmed by a power of attorney.
If the taxpayer identifies discrepancies between the information contained in the Unified State Register of Real Estate and the information of the bodies (organizations, officials) carrying out state registration of vehicles, state cadastral registration and state registration of rights to real estate, it is necessary to report this to the tax authority at the location of the real estate (land) and vehicle. It is also necessary to indicate the information regarding which discrepancies have been identified, and, if possible, attach supporting documents on the characteristics of the relevant objects.
After checking (reconciling) the information provided, the tax authority will take measures to update the information in the Unified State Register if there are grounds provided for in Art. 83, 84 Tax Code of the Russian Federation.
How to remove?
If the owner of a car transfers it for use to another person by proxy, you can report this to the tax office so that in the future the transport tax will be paid by the citizen operating the car.
To remove a car from tax registration at the tax office, you must write an application and attach a copy of the power of attorney, certified by a notary.
In this case, from the moment the owner of the vehicle applies, the tax service will stop charging tax to the owner of the car using the technical passport. All expenses will be borne by the driver specified in the power of attorney.
In case of sale of a vehicle, the taxpayer is obliged to immediately notify the fiscal authorities about this in order to remove the car from tax registration.
To do this, you must write a free-form application and attach a copy of the purchase and sale agreement for the vehicle. These documents can be sent either by e-mail or in the usual way by registered mail with notification.
How to make an appointment at the Moscow traffic police?
Registration is carried out at the place of application of the citizen. Regardless of the place of registration, a motorist has the right to receive an STS at any branch of the city. There are several ways to make an appointment with the Moscow State Traffic Inspectorate. The first is to get a coupon at the department. Each station has a self-service terminal that issues coupons. The citizen must select a service, indicate his passport details and the procedure he intends to undergo. Please note that the number of coupons is limited; they are issued only for the current day.
The second way is to stand in line on the official website of the traffic police. To register on the site, you must provide your passport details, SNILS, contact phone number and email address. After logging in, you should select the service, department and time of the procedure. There is an application on the website, print it out and fill it out before visiting the MREO.
The third way to pre-register is to submit an application on the Public Services portal. To use the service, you need to create an account and wait for confirmation of your passport and SNILS data by the Migration Service and the Pension Fund of the Russian Federation. Using the service, a motorist can not only stand in line remotely, but also pay the state fee without queuing, using a bank card or e-wallet. When paying the toll on the website or through the service’s mobile application, the driver receives a 30% discount.
How to submit an application through State Services:
- Log in to the website, enter your “Personal Account”
- Go to the “Ministry of Internal Affairs” section, select the “Registration of motor vehicles” category and
- Fill out the application, indicating the details of the car and owner
- Select department, time of vehicle registration
- Confirm your application
- Pay the state fee
- Print a receipt confirming payment of the fee and the application completed on the website
After registering online, the user receives a notification with confirmation and a PIN code to be entered in the traffic police terminal.
Important! It is not possible to change the time of the procedure after confirmation of the application. If it is not possible to arrive at the traffic police at the appointed time, you must refuse to receive it and then submit a new application.
Answers
question about Tolyatti
- Answer
If a car costs more than 300 thousand, then you have to pay income tax when selling it, as far as I understand. otherwise, sleep well
- Answer
They are inventing something locally. To register with the tax authorities, information is automatically received from the traffic police. And taxes are calculated not on the cost of the car, but on the power characteristics. This applies to both buying and selling. It has always been like this, and in recent years there have been no problems; the receipts arrive neatly by mail in September. If during the reporting period you bought and sold, then the receipt has 2 lines: for the old one until the moment of sale, and for the new one from the moment of registration.
- Answer
Now, according to the Law of the Russian Federation No. 52-FZ “On Amendments to the First and Second Parts of the Tax Code of the Russian Federation,” which came into force in May 2014, every citizen of the Russian Federation is obliged to independently provide information to the Federal Tax Service at the place of residence about what is in his personal possession. property, including the availability of vehicles.
The owner of the car must submit copies of the following documents to the inspectorate at the place of permanent registration: registration certificate of the vehicle; PTS (vehicle passport); vehicle purchase and sale agreement. To register a car for tax purposes, there are several options: 1. Send an application in any form and copies of documents for the newly purchased car to the tax service address by registered mail with notification. Payment notifications will be sent by mail. 2. Visit the tax office in person. 3. Internet (you still have to go to the tax office).
Time of registration of a car by a legal entity
Arriving on the appointed day and at the appointed time by appointment, it will only take a couple of minutes for the traffic police to check all the documents on the vehicle required for registration. It will take some more time to check the vehicle itself at the traffic police. In general, the process of all checks takes no more than one hour.
For a faster process of registering a car, you can submit an application in advance with all documents for verification through the traffic police website or the State Services service.
Provided there are no errors in the preparation of documents and the vehicle meets all requirements, registration will proceed quickly, and all registration documents and license plates for the vehicle itself will be issued to the legal entity.
