Transport tax, if there was a tax change within the year in 1C

At the end of November or beginning of December each year, car owners across the country receive notices about the need to pay vehicle tax. Legal entities and individual entrepreneurs independently calculate the amount to be transferred to the budget. And for individuals, the tax office makes the calculations. Inspectorate employees calculate the exact amount of transport tax based on the car model, year of manufacture, power and other conditions. However, not always all the necessary information is received by the Federal Tax Service on time. Therefore, errors are inevitable in some situations, and transport tax may need to be recalculated.

In what cases is transport tax recalculated?

1. The car has been sold. Most likely, the data has not yet been received by the tax office, or has not reached the required department. You must inform the inspector about this and present the purchase/sale agreement.
2. The car was stolen. In this case, the owner must provide a copy of the theft certificate received from the police. This can be done before the receipt for payment arrives. Then recalculation can be avoided.
3. An individual owns several cars, but tax is assessed on only one.
4. The tax was calculated incorrectly. The human factor is present in the tax office to the same extent as in other organizations. If, after receiving a receipt for payment of transport tax, you notice that the wrong brand of car or the wrong power is indicated in the calculations, you need to contact the tax office as soon as possible for recalculation.
5. No benefit applied. In this case, you also need to write an application for recalculation, indicating the reason for the right to a benefit.

How to challenge the amount of accrued transport tax?

Individuals who are payers of transport tax pay it on the basis of a corresponding notification from the tax authority. In turn, the amount of transport tax is calculated by the tax authority based on data received from the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia. Taxpayers often have questions regarding the amounts of tax billed for payment. I. Reasons for errors when calculating transport tax
Most often, the reasons for errors made by the tax authority when calculating tax payments are:

1. Errors in information about the taxpayer’s vehicle provided by the traffic police. For example, engine power is often incorrectly indicated. 2. Incorrect information about the period of ownership of the vehicle. 3. Incorrect application of the increasing factor. 4. Tax assessment on a stolen vehicle. 5. The tax authority did not take into account the application of the transport tax benefit, the application for which was submitted by the taxpayer (or if such a benefit was not declared within the prescribed period).

Now we will analyze in detail each reason and the procedure that needs to be taken to reduce the tax.

1. If the tax authority indicated the wrong power of the car, it is necessary to submit documents that confirm the power of the car (vehicle passport).

2. The period of car ownership is calculated based on the number of months of ownership in a calendar year. Moreover, if the car was registered after the 15th day of a calendar month, this month is not taken into account when calculating the tax. With regard to the fact of deregistration of a car, everything happens the other way around - if deregistered before the 15th day of a calendar month, this month is also not taken into account. Thus, to confirm the period of ownership, it is necessary to submit documents confirming the actual period.

3. The increasing factor depends on the inclusion of the car in the List of Expensive Cars. If the taxpayer's car is not included in the List or belongs to another category, it is necessary to submit an application to the tax authority for tax recalculation.

4. In case of car theft, it is necessary to provide the tax authority with an application and a police certificate about the theft. In this case, the calculation of months of ownership is carried out similarly to point 2.

5. If a tax benefit has not been applied, it is necessary to submit an application to the tax authority for recalculation of the transport tax, attaching documents that confirm the taxpayer’s right to the benefit.

II. How to calculate transport tax and whether to apply a multiplying factor when calculating it?

The tax is calculated using the following formula: the tax base (engine power in horsepower) is multiplied by the tax rate (determined by the law of the constituent entity of the Russian Federation and depends on the category and power of the vehicle), the resulting result is multiplied by the corresponding increasing factor. The application of the increasing factor depends on whether the car is classified as expensive in accordance with a special List, which is posted every year on the official website of the Ministry of Industry and Trade of the Russian Federation. In this case, the data from the List is used when calculating tax for the year in which this List was published.

The entire List is divided into the following categories of vehicles:

• From 3 to 5 million rubles. (*1.1) • From 5 to 10 million rubles. (*2) • From 10 to 15 million rubles. (*3) • Over 15 million rubles. (*3)

If the tax authority incorrectly applied the increasing coefficient, the amount of transport tax may increase significantly. For example, the same car model, but with different configurations, may belong to different categories, which means the use of different increasing factors (for example, *1.1 and *2).

Thus, if the taxpayer believes that the tax authority incorrectly calculated the amount of transport tax, it is necessary to write an application for recalculation of the tax, attaching documents confirming the circumstances referred to in the application.

This application is submitted to the tax office or sent by mail with acknowledgment of delivery. Based on the application, the tax authority checks the information received and makes a decision within 30 days from the date of registration of the application. In exceptional cases, the period for making a decision may be extended by another 30 days. If the taxpayer's demands are justified, the transport tax will be recalculated.

A refund or credit for overpaid tax is made by the tax authority within 10 days from the date of receipt of the application.

Recalculation of tax on a sold car

The transport tax calculation period is calculated in months. Therefore, in order to understand when it should stop accruing, you need to know the date of conclusion of the purchase/sale agreement.

If the sale was completed in the first half of the month before the 15th, then the tax will be charged to the new owner from this month. If the contract is dated in the second half of the month, then the current month will have to be paid to the former owner.

Thus, using the receipt you can check the correctness of the accrual after the sale.

Why might the calculation be wrong? The reason is simple. The tax office did not receive information from the traffic police. Or the employee who calculated the tax was inattentive.

What should the former owner do in this case? First of all, you need to contact the tax office to find out the reasons. Perhaps the mistake was made due to inattention and, in connection with the sale of the car, the inspector will correct it himself. If not, the individual needs to confirm the fact of selling the car by submitting a purchase/sale agreement.

• Take a certificate from the traffic police about your deregistration for a specific car;
• Contact the tax office at your place of registration;
• Fill out the application for recalculation;
• Attach a copy of the purchase/sale agreement to confirm the information provided.

You can fill out the application yourself and send it to the tax office by mail.

The situation will become more complicated if, after receiving ownership of the car, the new owner does not register the car in his name. Then you won’t be able to avoid unnecessary expenses on someone else’s tax.

When is recalculation needed?

For individuals, recalculation of transport tax is possible in the following situations:
If an error was made in the tax notice .
If you discover any inaccuracy regarding the power of a taxable vehicle, or an incorrect tax rate, or non-application of the benefit that the car owner has, you must contact the tax office that sent or issued the notice as soon as possible. It is necessary to provide a passport, as well as original documents that indicate the need for data correction. You should also write an application at the department, not forgetting to attach the required documents to it.

In some cases, for example, when indicating the wrong power of a vehicle, the tax service must request the necessary data from the traffic police department in which the vehicle is registered. You may have to correct information about a car or other vehicle there.

If the car was sold during the reporting period, but the information was not received by the tax office at the right time . To prove the need for recalculation, you need to contact the regional department of the tax service and provide the sales contract (original) to the employee.

After the recalculation procedure is completed, the notification will be sent again to the taxpayer’s postal address.

If the car has been stolen, but there is a certificate from the traffic police about this fact . Of course, the tax is calculated only for the time the vehicle is used.

If there is evidence that the vehicle was stolen, tax officials must recalculate the tax, using the documents provided by the taxpayer as a basis.

When changing the taxpayer's place of residence or place of registration of the vehicle . As usual, transport tax is recalculated at the regional tax office at the request of the taxpayer.

So, any recalculation of transport tax is carried out on the basis of a submitted application (personally by the taxpayer or his representative by official power of attorney), and provided documents that certify the occurrence of a certain situation.

Recalculation for a stolen car

Car theft causes a storm of negative emotions. Therefore, there is not the slightest desire to remember about the transport tax. However, when at the end of the year it becomes necessary to pay for a car that the owner has not used, you have to pull yourself together.

According to the Russian Tax Code, the owner of a car has the right not to pay tax during the theft. However, you still need to notify the tax office about this. To recalculate, the owner must contact the police and report the theft.

Traffic police officers will issue the owner with a certificate of theft and initiation of a criminal case. You must contact your local Federal Tax Service with these documents. There the motorist fills out an application.

Recalculation of transport tax in connection with the benefit

A certain category of citizens has the right not to pay vehicle tax. These include pensioners, large families, disabled people of groups 1 and 2, as well as heroes of Russia and the USSR. If the tax at the end of the year does not take into account the car owner’s right to a benefit, you need to contact the tax office with an application and documents confirming the legality of applying the benefit.

It is not necessary to use the benefit. That is why the tax office does not begin to apply it automatically.

To receive your legal deduction, the beneficiary must submit an application for a transport tax benefit and, if necessary, an application for recalculation for the last three years.

Owners of large trucks weighing more than 12 tons are required to pay tax according to Plato. It provides for tolls on federal highways. For such motorists, a tax benefit is also provided. If the calculation is incorrect, the owner has the right to recalculate the accrued tax.

How to write an application for transport tax benefits?

Actions of an individual to clarify tax

If an individual does not agree with the calculation given in the tax payment notice he received, which must be sent to him no later than 30 days before the payment is due (Clause 2 of Article 52 of the Tax Code of the Russian Federation), then he has 2 options for further actions:

• directly contact the tax authorities, verbally stating your objections, supported by demonstration of the necessary supporting documents;
• send by mail to the Federal Tax Service the completed application form, which is attached to the notification and is intended for filing such objections.

After checking the data provided by the individual, if the Federal Tax Service Inspectorate agrees with them, the tax will be recalculated, and the individual will receive a new notification.

Individuals who do not receive notifications from the Federal Tax Service about the payment of transport tax are required to notify the Federal Tax Service themselves about the availability of transport subject to taxation (clause 2.1 of Article 23 of the Tax Code of the Russian Federation). Since 2017, failure to fulfill this obligation may result in a fine of 20% of the tax amount (clause 3 of Article 129.1 of the Tax Code of the Russian Federation).

How to submit an application for recalculation of fuel tax?

Taxpayers have the right to submit an application to the Federal Tax Service at the place of registration in person to the inspector, through an authorized representative with the provision of the original power of attorney, as well as through the Russian Post by sending a letter with a list of attachments. In addition to standard methods, the State Services service is gaining popularity. You can also submit an application through it if you have a verified account.

The application form can be found and obtained from the Federal Tax Service or found on our website. The Tax Code does not have an approved application form, so you can write it in free form.

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• Moscow ext 152
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The samples differ in the reasons for requesting a recalculation, but in general they have the same structure.

• In the upper right corner it is necessary to write that the application is intended for the head of the tax office in which the individual is registered, and the full name, telephone number, address of the taxpayer;
• Next, indicate the name of the application, for example, “Application for recalculation of transport tax in connection with the theft of a car”;
• In the text, indicate a link to the article in the Tax Code of the Russian Federation and the reason why the individual is asking to recalculate the accrued amount;
• List the technical characteristics of the car (make, license plate, year of manufacture, power, etc.);
• Indicate the method of contacting the taxpayer. The tax office can send a response by mail or deliver it during a personal visit;
• List the attached documents confirming the legality of the recalculation;
• Signature and current date.

applications for recalculation of transport tax

Application processing time

Tax officials are required to consider a received application for recalculation of transport tax within 30 calendar days. This period may be extended in special cases. The maximum extension amount is 30 days.

The taxpayer receives a response at the address specified in the application form. Notification may be sent to the applicant by email. If desired, he can also come to the department with a passport and receive a written answer in person.

What documents need to be attached to the application?

When submitting in person or sending by mail, the car owner who is counting on recalculation of the technical tax must attach the following documents to the application.

1. Passport of a citizen of the Russian Federation (or other identification document);
2. TIN, if any;
3. Documents confirming ownership (PTS);

Copies of these documents are attached to the application, regardless of the reason for the recalculation.

In addition to them, the inspector may request supporting documents upon admission. These include:

1. Purchase/sale agreement and document on deregistration of the car from the traffic police;
2. Certificate of car theft;
3. PTS or other document confirming technical characteristics;
4. A document allowing the benefit to be applied.

The most convenient way is to come to the tax office with the specified documents and fill out an application for recalculation on the spot, since most inspectors require you to provide original documents.

Required documents

What documents are needed to recalculate transport tax?
It is interesting that the package of documents required for recalculation directly depends on the situation for carrying out this operation. However, in all cases the taxpayer is obliged to provide:

• TIN;
• passport;
• documents for a taxable vehicle.

Also, in each individual case, you may have to additionally provide:

• a certificate from the traffic police, if the vehicle was deregistered during the reporting period;
• a certificate confirming the theft of a vehicle if such a situation arises;
• a document that confirms or determines the power of a vehicle. In case of disagreement on this issue, such a document may be the result of the examination;
• a document that confirms the right to receive transport tax benefits (a certificate confirming the presence of a disabled child in the family, a veteran’s certificate, and so on).

All of the above documents should be provided in originals, since copies of documents are not the basis for recalculating transport tax.

Source of the article: https://pravo-auto.com/kak-napisat-zayavlenie-v-nalogovuyu-na-pereraschet-transportnogo-naloga/

During what period is it possible to recalculate TN for individuals?

Usually, owners quickly discover the error and recalculate for the previous year. However, this does not always happen. Tax officials have the right to recalculate incorrectly calculated tax for the last three years. However, they cannot do this without a written statement from the owner of the car. Thus, if an error was discovered in 2021, recalculation can be made for 2021, 2021 and 2021.

After recalculation, the applicant can offset the overpayment against future payments or refund the money. The owner must indicate this in the application for refund of the overpaid tax. It indicates the recipient's bank details.

Can the Federal Tax Service recalculate the technical tax on its own?

The situation when a motorist did not submit an application to the tax office, but a new receipt with an adjustment arrived, occurs quite often. Usually in such cases there is an increase in the amount payable.

Additional charges have to be made for the same reasons as recalculation: inattention of tax officials who indicated less power than needed, information that was received at the wrong time, and so on.

Despite the indignation of car owners, the Federal Tax Service has the right to do this in accordance with Articles 31 and 32 of the Tax Code of the Russian Federation. The taxpayer, in case of disagreement with the additional assessment, may contact the tax office to clarify the circumstances. If there is no result, you can fight for your innocence in court.

Tax payments of the car owner are his direct responsibility to the state. Money received by the budget as a transport tax is spent on building new roads and repairing old ones. However, there is no such thing as extra money. And paying additional tax amounts is expensive. Therefore, the car owner must independently control the tax accrued on the receipt. If it is necessary to submit applications for recalculation, the motorist needs to collect supporting documents and submit the originals to the Federal Tax Service at the place of registration. After considering the issue, you need to write an application for a refund or offset in favor of future payments. The main thing is not to delay in correcting tax mistakes. After all, the period for which recalculation is possible is only 3 years.

In what cases is recalculation required?

This procedure is carried out by tax authorities when the following circumstances arise:

1. An error was made in the calculations. For example, a Federal Tax Service employee incorrectly indicated the characteristics of a car. Such inaccuracy may increase the tax payment or cancel benefits for the owner.
2. The vehicle is listed as stolen. In this case, the owner must contact the Federal Tax Service office, presenting documents from the police confirming the status of the car. Tax officials must perform a recalculation, collecting funds from the owner only for the period of actual use of the car.
3. The vehicle was sold. If information about the sale of a car was not received by the tax office in a timely manner, a recalculation is subsequently carried out.
4. Change of residence of the taxpayer. Recalculation is carried out based on the owner’s request to the regional division of the Federal Tax Service.