Letter dated November 12, 2020 No. SD-4-21/ [email protected]

What is recalculation

Recalculation of the fee is a change in its amount as a result of some special circumstances. It is carried out both in a large and in a smaller zone.

The message, which arrives at the address once a year, contains information about calculations for the last tax period and calculations of fees. The authority has the right to recalculate only for the last 3 reporting periods.

If a citizen has paid more than necessary, then the amount can be:

1. Credit it against your tax for the next term.
2. Give to a citizen or company.

The last option is only possible if a special application has been submitted with the details of a personal account to which the money can be transferred.

Who might need it

For individuals, transport tax recalculation is possible:

1. If you made a mistake.

If an inaccuracy is found in the power of the machine that is subject to the fee, or if the wrong rate is indicated, or benefits are not applied, then you need to go to the inspection soon.

You must provide a passport and originals of all required documents that are needed to correct the error. You also need to write a statement.

Sometimes the service requests additional data from the traffic police or another authority that has the information necessary for clarification.

1. If the car is sold, but the information was not received in a timely manner.

To prove the need for recalculation, you need to go to the tax office and hand over the original sales contract to the employee. After recalculation, the message is sent to your address a second time.

1. If the car is stolen and there is a certificate from the traffic police about it.

Thus, recalculation will be done only for the time during which you used the vehicle. If there is evidence that the car has been stolen, then tax officials make a calculation based on the submitted papers.

1. When changing your place of residence or registering your car.

The secondary calculation of the fee is made on the basis of the application and submitted documents that confirm this provision.

What documents are needed

Depending on what served as the basis for the recalculation, a package of necessary documents will be determined.

However, the main documents are:

• taxpayer's personal passport;
• TIN;
• papers for transport on which tax is charged.

Additional securities are considered:

• a document received from the traffic police department about the procedure for deregistering a car;
• paper confirming the case of car theft;
• papers determining the power of the vehicle (in case of disagreement, a corresponding examination is carried out);
• a certificate confirming that a citizen has a certain benefit.

It should be understood that documents are submitted to the tax authority only in originals, since copies of papers cannot be the basis for changing the calculated amount of transport tax.

Recalculation for sold vehicles

The owner of the car, who sold the vehicle and received a message from the service for the period after the transaction, must request that this misunderstanding be resolved. In another situation, ignoring reports from the tax office may result in penalties for evading payment of fees.

Now you need to establish what is considered the real reason for sending a tax report in your direction. If this is a fee for the previous period, then it must be paid, but if not, the report must be sent to the current owner.

When answering the question regarding how to recalculate transport tax in connection with the sale of a car, many nuances should be taken into account. If this happened illegally, then you need to go to the service and the MREO in order to justify the refusal to pay the fee for sold vehicles.

If the message was sent by mistake, then you need to submit an application to the Federal Tax Service and the State Traffic Safety Inspectorate with a request to bring the data and papers into proper condition. When signing the contract, you should eliminate your mistakes. Avoiding unpleasant surprises when buying and selling is quite simple.

After 10 days have passed, you need to send a request for data about a specific car to the traffic police. This way you can find out whether it has been re-registered to the new owner.

If you succeed in contacting the new owner, you will need to request that the vehicle be registered. If this cannot be achieved, then you should contact the traffic police and submit an application for disposal or search for the vehicle. Naturally, the tax will not evaporate and will have to be paid. Therefore, you need to go to a qualified lawyer to restore the truth.

If you managed to re-register your car, then you should do the following:

1. You need to get a certificate from the traffic police, which will confirm your registration.
2. You need to go to the regional tax office with the original certificate.
3. Next, you should draw up an application, indicating in it information about the new owner and the date of the contract.
4. A copy of the purchase and sale agreement must be attached to the papers.

After these manipulations, a decision will be received stating that the payment has been withdrawn from you.

How is the tax on a sold car recalculated?

The owner who sold the car a long time ago, but received a receipt for the need to pay tax, must urgently take action. If you do nothing, the debt will continue to accumulate, and subsequently fines and penalties will be added to the debt. First, let's determine the reason for sending the notification. If tax must be paid for the period when the car was in use, you cannot escape your obligations.

The situation is different when payment is accrued for the time when the vehicle was already owned by another person. In this case, you need to transfer the receipt to the new owner by proxy, and then correct the information at the tax office.

To recalculate, we go to the MREO or the Federal Tax Service to explain the current situation. If the employees of the institution sent the document by mistake, we write a statement to the tax service and the traffic police with a request to bring the information into line with the current state of affairs.

To avoid problems with taxation, 10 days after the sale of the car, we contact the traffic police and submit a request for a specific car. As a result, you can find out whether the vehicle has been re-registered to the new owner or not. In the latter case, you need to call the new owner and demand that the person register the car. But the probability of success here is minimal.

If the car has already been re-registered, we take the following steps:

1. We take a certificate from the MREO confirming the fact of re-registration.
2. We go to the regional department of the Federal Tax Service and take our passport with us.
3. We write a statement indicating the day of the transaction and information of the new owner.
4. We attach the DCP to the sold car.

If everything is done correctly, after a while a decision is received to cancel the payment.

If the car is stolen

Cars that are wanted are not subject to taxation. At the owner's request, if the property is stolen, its registration will also be canceled.

Many people are concerned about the question of how to recalculate the transport tax on a stolen car. It is advisable to adhere to this order:

1. Go to the police and file a report of the car being stolen.

A criminal case will be opened. The Ministry of Internal Affairs will provide you with a document about the theft or the initiation of a case. You also have the right to stop registering the car. A certain branch of the traffic police will notify the authority about this 10 days after the registration is stopped.

1. You need to go to the tax office to carry out a secondary calculation.

You should submit a certificate from the traffic police, as well as an application for recalculation of the transport tax.

If you are not able to hand over the necessary papers, then you do not need to go to the police for them a second time. Based on the submitted application, the tax inspectorate itself will request information from the traffic police.

According to the certificate, if the car is decorated after the 15th of any month, then the payment will no longer be deducted from the next month. If the vehicle was stolen before the 15th, then this month is not taken into account when calculating the fee.

When do you need to recalculate transport tax?

Recalculation of transport tax may be necessary if an error is detected in the calculation.

The organization will make such a recalculation on its own if an error is identified before the tax inspection, or the need to clarify the calculation is established after receiving a request from the Federal Tax Service for clarification on the tax calculation presented in the declaration.

An individual may not agree with the tax calculation made by the tax authority, which he will see in the received payment notice.

Find out what recalculations you may encounter in the process of business activity from the materials posted on our website:

• “Recalculation of sick leave after presentation of a certificate”;
• “Recalculation of vacation pay for sick leave”.

Actions of an individual

If a citizen disagrees with the calculations provided in the report (the report is delivered no later than 30 days before the payment period), he can act in two ways:

1. Contact the tax office and verbally state your claims, showing the required evidence.
2. Send an application by mail to the Federal Tax Service, which is attached to the message and is necessary for registering such claims.

After rechecking all the data, if the service agrees with the objections, the tax is recalculated and an updated report is sent to the citizen. Individuals who have not received a notification from the service about payment of transport tax must independently notify the tax office of the presence of a vehicle in 2021.

How to write an application for recalculation of transport tax

As mentioned above, in order to make a recalculation, the tax authorities will need documents serving as the basis for this procedure and a corresponding application drawn up on behalf of the taxpayer.

Typically, a form or sample application is provided by tax office employees. In order to save time, you can use the application form on the website of the Federal Tax Service.

The completed application is submitted to:

• by the taxpayer himself or by an authorized representative. If the application is submitted not by the taxpayer himself, but by another person, then the latter must have a notarized power of attorney, which is provided to the tax service employee and confirms all the powers of the citizen as a trustee;
• through the official website of the Federal Tax Service. To use the tax inspectorate website, you must first register on it and gain access to your personal account. Without registration, submitting an application is possible only if you have a confirmed electronic signature;
• using the Russian Post office. It will not be difficult for a citizen to submit an application for recalculation. The standard document states: the citizen submitting the documents;
• details of the tax authority accepting the application;
• the period in which the transport tax was calculated with errors or omissions;
• information on the vehicle on which the corresponding tax has been charged.

In addition to the application, the tax inspector is provided with papers that will serve as the basis for the recalculation. Below is a sample application.

Where is the largest transport tax in Russia is shown in the article: the largest transport tax in Russia.

Do military personnel pay transport tax? Read here.

How to write a statement correctly

The re-calculation of the fee is carried out on the basis of papers that prove the existence of the right, and an application for recalculation of the tax on an individual’s vehicle. The form can be purchased at the inspection branch.

You can submit the document:

1. Personally.
2. By proxy.
3. Russian Post.

However, for greater convenience, it is best to find out how to electronically submit an application for recalculation of transport tax. To do this, you need to use the main portal of the Federal Tax Service, in which you must have an account or a virtual signature.

The forms must be filled out in this way:

1. Submit a request for recalculation.
2. Indicate articles of laws that confirm the right to petition.
3. Provide information about the vehicle.
4. Explain the reason for the recalculation.
5. Write a method for obtaining information regarding the consideration of an application (by mail, etc.).

And be sure to attach the required papers.

How to write an application to the tax office for recalculation of transport tax

The basis for recalculation is an application drawn up on behalf of the car owner, as well as supporting documents submitted to the tax authority.

The application is filled out on a form issued by the tax authority or on the website of the Federal Tax Service.

The written application is submitted personally by the owner of the vehicle or an authorized representative who has the appropriate notarized document.

Submitting an application to the tax authority is possible using the website of the Federal Tax Service or the Russian Post. In order to fill out an application on the website and send it to the tax office, the owner of the vehicle must have access to his personal account, through registration, or have an electronic signature.

The header of the application indicates information about the owner of the vehicle (full name, residential address, contact information). The title of the document begins with the word “Statement” and the reason for writing is written below.

The body of the application contains the following information:

• request for recalculation;
• reference to a specific article of the legislative act, which confirms the right to this petition;
• characteristics of the vehicle for which the tax needs to be recalculated (model, make, state number, VIN, year of manufacture, engine power rating, etc.);
• reasons why the transport tax should be re-calculated;
• ways to receive a response from the tax service after considering this application (by mail, by hand, by email).

The penultimate stage in filling out an application for recalculation is a description of the attached documents confirming the need for this action.

The final part of the application contains the date of registration of the paper and the signature of the owner of the vehicle.

When filling out an application by another person, you must issue a power of attorney certified by a notary, which gives the right to authority in resolving this issue.

Below is a sample application:

A selection for you!

Download forms and sample documents for motorists to a safe place.

Documentation

Not everyone understands what documents are needed to recalculate transport tax. It is curious that the package of papers that will be needed for recalculation depends on the case.

But you still need to give:

1. Passport.
2. TIN.
3. Papers for the car.

In a separate case, you will need to transfer:

1. A certificate from the traffic police in case of theft or deregistration.
2. A document about the machine's power or the result of an examination.
3. Documentation of rights to benefits (certificate of a pensioner, disabled person, etc.).

Submitted papers are submitted in their original form, as copies are not considered a reason for reviewing the fee.

What documents are needed

Recalculation of the transport tax can be carried out by the tax authority independently, if employees discover errors in a previously made calculation.

It is allowed to recalculate transport tax upon a completed application from the owner of the car or his authorized representative (if there is an appropriate document). The application is supported by the documents necessary for recalculation.

The main documents when processing the recalculation of transport tax are:

• identification document (passport);
• taxpayer identification number (TIN);
• papers for a car.

Additional documents are requested by the tax authority in accordance with the basis affecting the recalculation.

Such papers may be:

• document from the State Traffic Safety Inspectorate (when deregistering a vehicle during the reporting period);
• certificate of vehicle theft;
• paper, which is a confirmation of the vehicle’s power indicator (in case of discrepancies in the documents, an appropriate examination is carried out);
• document confirming the right to use the benefit.

If the tax notice for the transport fee does not indicate the tax rate correctly, information should be provided, referring to regional acts that determine the established rate.

The documents required for recalculation are provided to the tax authority in originals. When providing copies of papers, there is no basis for recalculating the transport duty on the car.