What to do if you haven’t received your transport tax receipt?

Usually accountants are happy to cancel reports, but since 2021, with the cancellation of transport and land tax declarations, there seem to be even more questions than before. For example, when should you expect notification of the amount to be paid from the Federal Tax Service or what to do if the tax for some reason does not coincide with your calculations? How to inform the tax office about benefits? The real estate tax declaration has not been cancelled, but the simplified people are still confused about when to pay and hand over, and when not.

What to expect from the Federal Tax Service and when to pay taxes

Starting from 2021, the Federal Tax Service itself will report on the amount of land and transport taxes for the past year. Tax notices for 2021 will be sent out during the 2nd quarter of 2021, according to the IRS. At the same time, the payment deadline for both types of taxes—March 1—has already passed. Those. In fact, messages will come after payment.

How long to wait for a message?

The deadlines are specified in paragraph 4 of Article 363 of the Tax Code of the Russian Federation:

• within 10 days after the message is prepared, the Federal Tax Service must send it, in any case no later than six months from the date of expiration of the tax payment deadline for the past tax period (until September 1, 2021);
• no later than 2 months from the day the Federal Tax Service received documents or information affecting the calculation of tax for previous tax periods (for example, it became aware of another car owned by the organization);
• no later than 1 month from the date the tax service receives information from the Unified State Register of Legal Entities about the liquidation of the company.

If the notification from the Federal Tax Service has not reached you, you will have to independently transfer data on property - cars and land plots - to the tax office by December 31, 2021, i.e. until the end of the current tax period (clause 2.2 of Article 23 of the Tax Code of the Russian Federation). The notification form was approved by Order of the Federal Tax Service dated February 25, 2020 No. ED-7-21/ [email protected]

Organizations are still not exempt from calculating taxes; advance payments must be calculated and paid independently. In 2021, the deadlines for them are:

• for the 1st quarter until 04/30/2021;
• for the 2nd quarter until 08/02/2021;
• for the 3rd quarter until 11/01/2020.

Property tax returns must be submitted as before. But starting from 2021, there is no requirement to provide advance tax calculations during the year, only an annual declaration (Federal Law No. 63-FZ dated April 15, 2019). Deadline: March 30.

You can submit declarations, send a request to the Federal Tax Service, and carry out a reconciliation through the Online Sprinter service . Switch to a service from competitors and get an annual 50% discount.

It seems that everyone has already handed over everything and paid. But because Notifications have only just begun to arrive for many, and the work of an accountant does not go without surprises; the first misunderstandings and questions about the correctness of tax calculations and property accounting began to appear.

Not the least of them is benefits.

Consequences of unpaid tax

If a taxpayer for some reason evades payment of mandatory tax payments, this will automatically lead to negative consequences.

If you fail to pay the transport tax, you risk facing a fine, the amount of which can reach 20% of the total debt.

A percentage of the fine can be taken for the entire period of debt; accordingly, if the general statute of limitations of three years has not passed, the owner of the vehicle will be forced to pay the tax.

Tax can be withdrawn automatically from wages through a statement of claim to the tax office, which turns to bailiffs for help.

According to established standards, the deadline for payment of transport tax in 2021 suggests that tax organizations are not in a big hurry for taxpayers and provide enough time to collect funds to contribute to the budget.

Despite such loyalty, late fees can be quite serious. In addition to the standard 20% fine, there are other methods of punishment .

Here are the most basic of them:

• accrual of penalties on unpaid tax for each day of non-payment. A penalty is charged in the ratio of 1/300 of the Central Bank refinancing rate;
• In some situations, bailiffs may temporarily seize a vehicle. This form of enforcement is applied strictly by court decision and can be awarded after the driver has not paid the fine for six months;
• deprivation of driver's license;
• a ban on traveling abroad on transport for which tax has not been paid.

All existing standards of liability and punishment that taxpayers may incur before a court or before the law of the country can be regulated at the level of modern legislation.

Intentional abuse of granted rights or violations thereof, such as forgery of documents and fraud, are punishable by law.

How to report land and transport tax benefits

There is a special form for this, which was approved by Order of the Federal Tax Service dated July 25, 2019 No. ММВ-7-21/ [email protected] Here, for example, is what a couple of its sections look like:

In theory, you can report your right to a benefit at any time. There are no specific deadlines in the Tax Code. But the Federal Tax Service itself recommended doing this in the 1st quarter of 2021, before the active distribution of messages about the amounts of taxes to be paid begins.

Check for property tax benefits

It is not necessary to indicate the municipality; just select the desired region in the form and click “Find”

What do we have as a result? Confusion in tax amounts - the Federal Tax Service can see arrears, which in fact do not exist, can find out about benefits after sending a message, and taxpayers, receiving a notification, do not understand whether they still owe the budget or not.

You can submit an application through the EDF operator with which you submit reports, for example through Taxcom .

Connect to electronic reporting at a discount

Is it possible not to pay tax?

A few years ago, before certain changes came to the registration of cars, it was possible not to pay tax if a receipt was not received in the mail.

Moreover, the legislation of that time did not call for taking certain steps in such a situation.

At the moment the situation is exactly the opposite. The absence of a notification sent by mail is not grounds for non-payment of tax; accordingly, you will need to resolve the issue of how to pay the transport tax if the receipt has not arrived, that is, to perform certain actions provided for by modern legislation .

If you have a car at your disposal, if it is clear that you will need to pay tax for it by October 1, and the receipt has not arrived, you will need to go to your personal account of the “Talog” resource, find the receipt there, print it and make payment through the bank.

If the amount received is incorrect, how can I protest?

Judging by forums and accounting groups on social networks, many organizations receive “chain letters” with incorrect data.

“We received a message from our Federal Tax Service that the transport tax payable is not at all the same as what I calculated. It turned out that the tax office did not take into account the benefits provided by regional law. Moreover, no supporting documents are required under the same law; the Federal Tax Service must receive information after registering the car through information exchange,” writes accountant Olga .

“We sent a letter with the amount of tax for a work car. Much more than it should have been. Wrong rate indicated. And now what i can do?" - accountant Tatyana is already interested .

“They calculated the tax as for a truck, although the documents indicate in black and white that the car is a passenger car,” Evgeniy, director of the company, is indignant .

It is logical that you need to write objections to the incorrect tax calculation . There is no special form for this. Fill out the complaint on the organization’s regular letterhead, describe the situation, indicate your objections (reasonably, with reference to the Tax Code, regional legislation, etc.), draw up your own calculation and attach copies of documents, for example, confirming the benefit that was not taken into account.

However, we advise you to double-check the information before writing an angry letter. Sometimes regional legislation changes quietly and you may not be aware of the changes that have arisen.

Specify the address and other details of your inspection

Please note that the taxpayer has the right to disagree with the tax calculation within 10 days from the date of receipt of the message (clause 6 of Article 363 of the Tax Code of the Russian Federation).

Your letter will be considered within a month (or even two - the Federal Tax Service has the right to extend the review period). Then you will either receive a message with a new tax amount or a demand if the tax office has calculated everything correctly and you have not paid additional tax.

Important points in calculating taxes:

• Transport tax

If your car was destroyed, for example, burned down in a fire, then tax calculation will stop on the 1st day of the month in which the vehicle was lost. But the Federal Tax Service itself will not know about this. It is necessary to write an application (form approved by Order No. ED-7-21/ [email protected] ) and attach supporting documents, it will be reviewed within 30 days.

Otherwise, the tax will be charged until the car is deregistered (see Resolutions of the Administrative Court of the North-Western District dated 02/08/2021 in case No. A56-12586/2020).

• Land tax

If during the tax period there was a change in the cadastral value of the plot, then it will not be taken into account when calculating the tax in the current and previous tax periods . An exception is if the changes are provided for in clauses. 1.1 of Article 391 of the Tax Code of the Russian Federation or other Russian legislation.

• Property tax

Almost the same situation applies to property tax. A change in the cadastral value of an object will be taken into account when calculating the taxable base only if it is expressly stated in clause 15 of Article 378.2 of the Tax Code of the Russian Federation or in the legislation of the Russian Federation that regulates cadastral valuation.

We remind you that to pay taxes from May 1, 2021, you need to use new details.

Now let's see what issues most worry accountants in connection with innovations.

Online payment of transport tax without a receipt

In addition to the already described payment options through a bank cash desk or bank terminal, there is another convenient way to transfer a payment. In this case, you don’t even need to print out a paper receipt. Now let’s find out how you can pay the transport tax on your car online without cash if you haven’t received a receipt.

This requires the following initial conditions:

• existing registration on the Federal Tax Service website or on the State Services portal - how you can register is described at the beginning of our article;
• availability of funds on the bank card of a bank that has entered into an agreement with the Federal Tax Service for servicing payments - the list of partner banks can be seen when performing the payment procedure (the list changes, but Sberbank of the Russian Federation is a permanent partner of the Federal Tax Service of the Russian Federation).

Let's consider 2 options for paying transport tax online: by prepayment and by actual accrual.

Carrying out the payment procedure without a prepayment receipt, i.e. before the receipt is generated by the tax authority:

• go to the website nalog.ru;
• in the “Services and Government Services” section, select the “Payment of taxes and duties” subsection;

• click on the link “Payment of taxes and duties of individuals”, then “Payment of taxes, insurance premiums” “Pay for yourself”, select a payment method

• enter the details in the input fields, indicate the expected payment amount and click “Next”. The amount can be either estimated or estimated.
  The formula for calculating the transport tax for a car purchased more than a year ago: Tax rate × vehicle power in horsepower (hp). If the car was purchased several months ago, then the formula is as follows: Tax rate × horsepower With. × number of months that have passed since the purchase of the car / 12 .

  The tax rate is determined by the subject of the Russian Federation;

• pay the tax by following the service prompts.

The second option is to pay the transport tax on the already accrued tax without a receipt online. This can be done by following these instructions:

• go to the website nalog.ru;
• click on the link “Taxpayer Personal Account” ;
• log in through the State Services portal or enter your login and password when authorizing through the Federal Tax Service. If you have already logged into your personal account on this day, the system will go to your personal account without requesting details;
• select from the offered options “My taxes” ;
• if there are tax charges, they will appear on this page;
• select the payment option and then follow the instructions of the service.

When making a payment, you should know that you can do this not only from your own bank card, but also from the card of another person. This is stated in Article 45 of the Tax Code of the Russian Federation as amended by the Federal Law No. 401-FZ dated November 30, 2016 :

Tax payment may be made for the taxpayer by another person.

But we must remember that payment must be made from the taxpayer’s personal account indicating his TIN. Another person cannot return the paid funds back; this is also stipulated in Article 45 of the Tax Code :

Another person does not have the right to demand a refund from the budget system of the Russian Federation of the tax paid for the taxpayer.

Questions about transport tax

Who pays transport tax when leasing?

The one to whom the vehicle is registered pays, because The parties decide this issue when concluding the contract.

For example, the lessor purchased a car and immediately transferred it under a leasing agreement , without registering, the lessee registered the car in accordance with the terms of the agreement, which means he pays transport tax.

Another example is that the lessor registered the vehicle in his name and handed it over to the lessee ; according to the agreement, the ownership of the car will be transferred to the recipient only after full payment, and then he will be able to register it. This means that during the leasing period the transport tax will be paid by the lessor.

What cars are considered expensive and how to calculate the tax on them?

The list of expensive cars (from 3 million rubles) is established by the Ministry of Industry and Trade (see the list for 2021). If your car gets caught in it, then you will have to calculate the transport tax using increasing factors (from 1.1 to 3). The coefficient depends on the year of manufacture and the average cost of the car (clause 2 of Article 362 of the Tax Code of the Russian Federation).

Do I need to pay transport tax on a car purchased for resale?

First, let’s clarify that an organization can become the owner of a car without registering it. One is not related to the other. But using a vehicle without registration with the traffic police can incur fines (from 5,000 to 10,000 rubles), and the tax is paid by the person to whom the car is registered. This is either the old or new owner. To make it clearer, let's consider practical situations:

Example 1: An LLC bought a car from citizen Ivanov on April 30, 2021. On May 5, the organization sold the car to another individual, Petrov. At the same time, she did not register the car with the traffic police and the new owner of the car was immediately entered into the title. The company did not violate anything. 10 calendar days are given for registration, during which time you can sell the vehicle without any consequences without registering it.

The only problem that may arise is that in the traffic police the car is listed as Ivanov’s, and Petrov will bring a purchase and sale agreement with the LLC. In this case, it is better to indicate directly in the contract on what basis the organization owns the car and refer to the purchase and sale agreement with Ivanov. In any case, the inspector has the right to request additional documents if any doubts arise.

The organization will not pay transport tax at all, because I didn’t even have time to register the vehicle in my name.

Example 2: The company purchased an excavator from another organization on April 8, 2021. On April 16, the equipment was registered with Gostekhnadzor (note, not with the State Traffic Safety Inspectorate), but on April 20, the head of the company was offered a good price for the excavator and he decided to sell it. The deal was quickly finalized and on April 28 the new owner registered the equipment.

The company will not pay tax for April . According to the rules, if a vehicle is registered after the 15th day of the month, then no tax is paid for that month. On the other hand, if you deregister a vehicle after the 15th (which happened on April 28), then the tax for that month must be calculated. The Ministry of Finance believes that in this situation (when a car is delivered and deregistered in the same half of the month), the company should not pay tax.

The new owner of the excavator will not pay tax for April , because... I registered it after the 15th, and tax calculations for it will begin on May 1st.

The very first owner of the equipment who sold it on April 8 will be the tax payer, because it was deregistered on April 16, i.e. after the 15th.

In this way, double taxation is avoided and someone will definitely pay for the transition month.

An electronic signature document flow will help you quickly conclude a deal, sign documents, or buy property at an auction . Working with electronic documents through the online service and mobile application Taxcom-Filer or through 1C .

Possible reasons

As already mentioned, there are many possible reasons for the lack of notification.

The most common situations in which a motorist does not receive notifications from the tax service are the following:

• The vehicle is owned by a person who has certain benefits from the state. It is quite possible that such persons may not deposit funds under the TN at all.
• There were technical or information problems during the transfer of information from the road to the tax services. It is likely that the tax service was not notified at all that an individual became a car owner and registered a vehicle.
• The car owner, through his own carelessness, forgot to notify the tax service about the completion of the vehicle registration process with the traffic police.
• There were technical or information problems when sending a notification from the tax service to the recipient of the receipt. With this development of events, the letter is often simply lost. It is also possible that the receipt was stolen from the mailbox, where it ends up when the motorist is not at home.
• Technical complications associated with performing calculations. The amount of transport tax may be calculated incorrectly.

In this case, a letter can take a very long time to travel from the sender to the recipient. The large amount of time spent on this procedure often causes problems for the car owner.

Even if the motorist is not at fault for the incident, the legislation is not repealed. Sometimes it is quite difficult for vehicle owners to transfer transport tax funds on time without receiving notification. Since transport tax calculations for individuals are carried out by the tax office, the driver may simply not know the amount of the amount to be paid. In addition, the notice indicates the presence of debts or preferential conditions.

In the absence of notification, the owner of the vehicle has every right to address the relevant question to the postal organization if there is a suspicion that the letter has been lost. However, it is better to take this step only after it has been accurately established that the mail is at fault for what happened.

You can make sure that the tax service is not involved in the undelivered notification by personally contacting the tax service. It is enough to talk with the employee who is responsible for calculating the TN amount.

Questions about land tax

In 2021, due to the pandemic, in accordance with Federal Law No. 172-FZ dated 06/08/2020, individual entrepreneurs and organizations working in the most affected industries received an exemption from paying land tax for the 2nd quarter (by the way, from transport and property taxes too) . Is it necessary to somehow declare this benefit by analogy with others by submitting an application?

No, you do not need to specifically inform the Federal Tax Service that you have such a right. The tax office must recalculate it itself. If you look at the application form in the article above, it does not even provide for references to the Federal Law, but only to regional legislation.

If for some reason the Federal Tax Service did not recalculate tax liabilities and demands payment of tax for the 2nd quarter of 2021, then you will have to go through objections and complaints. We recommend not just referring to the Federal Law, but also confirming your status, which gives you the right to support - for example, attaching an extract from the Unified State Register of Legal Entities, which indicates the main type of activity, an extract from the Register of Small Enterprises to confirm the status of a small enterprise.

The purchase and sale agreement for the land plot was concluded on February 8, 2021, the transfer act was signed on May 11, 2021, registration in the Unified State Register on May 14, order for commissioning dated May 17. From what date should the period for calculating land tax be counted?

You need to focus on the day of state registration of the right in the Register. Rights to a land plot, according to civil law, are subject to state registration and tax calculation will be made (as in the case of transport) according to the new owner precisely from the day the entry is made in the Register.

How to find out the cadastral value from which the tax will be calculated?

The current cost can be found through the online service of Rosreestr. You can also make a written request through the MFC or by mail or through your personal account on the Rosreestr website. Information is provided free of charge.

Ways to find debt

Without a receipt in hand, a citizen must know what to do if the car tax does not arrive. The easiest way is to contact the tax office at your place of registration. This method has a big disadvantage - time and nerves that will have to be spent when visiting the authority. Since not all car owners are ready to take such a step, there are other options to solve the problem.

You can find out the exact amount to be paid and the details used to make it in the following ways:

• official website of the Federal Tax Service;
• portal "State Services";
• Sberbank website;
• online wallet.

The first method requires a preliminary contact with the Federal Tax Service, therefore, if you want to know where to get a receipt, you should take this into account. If at the time of payment is required there is still no notification, and the payer is already registered on the site, there will be no problems.

Otherwise, you will have to wait two weeks after submitting a written application to the service. During this time, a code confirming registration will be sent by registered mail. And only after this the user will be able to log in to the site. Next, it will take a few minutes to find the desired category and generate a receipt.

The “Government Services” portal is a specialized website that was created for the purpose of paying taxes and obtaining the necessary information by citizens via the Internet. This opportunity allows you to significantly save time, since the payer does not have to personally visit either the tax office or a bank branch.

Being a registered user on the official website of Sberbank of Russia, the payer can go to the “Personal Account” and find the required category for paying taxes. There, the site will automatically generate a receipt based on the data entered by the car owner.

Today, electronic wallets have become a popular and popular solution for paying for a variety of services - from replenishing a mobile account to taxation. By opening a wallet on one of the services, the payer can easily find out the current debt and pay it immediately.