Property taxes can be paid in installments

Chapter 28 of Section IX of the Tax Code of the Russian Federation (abbreviated as the Tax Code of the Russian Federation), as well as regional legal acts, establish the obligation of persons to whom cars are registered to pay transport tax. Find out where to get a receipt for payment of transport tax in 2021 and how to fill out a declaration from this material.

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Differences in tax payment between citizens and legal entities

Taxpayers for this state fee can be not only citizens, but also organizations. However, the procedure for calculating the payment amount for individuals and legal entities has a significant difference. These differences are recorded in paragraph 1 of Art. 362 of the Tax Code of the Russian Federation , which states that:

taxpayers-organizations calculate the amount of tax and the amount of advance tax payment independently. And the amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.

This body is the traffic police.

In this case, a vehicle tax receipt is issued and sent exclusively to citizens who, from a legal point of view, are individuals. Companies with which the car is registered are required to independently fill out a special declaration.

Individuals receive documents by regular mail, although you can also use the services of the official electronic portal of the Federal Tax Service of the Russian Federation. By logging into your personal account, a person can download and print a receipt from there. Legal entities also have access to download declaration forms in electronic form, which are then printed.

Features of KBK when paying transport tax

Transport tax is paid by all vehicle owners: legal entities, organizations and individuals. Its size depends on the amount of horsepower included in the engine power of the vehicle. This is a regional tax, so it must be paid to the budget of the region where the car is registered. But the tax return must be filed at the place of registration of the taxpayer.

Which KBK should an individual write?

Having received a notification of the transport fee from the Federal Tax Service, it must be paid using the specified details, while the KBK code in field 104 of the payment order has the following combination: 182 1 0600 110.

How do legal entities pay this tax?

For each vehicle registered to an organization, you must pay a tax, which can be calculated by multiplying the tax rate by the value of the tax base.

ATTENTION! In some cases, various coefficients are added to the formula (regional, for the cost of the car, etc.)

Legal entities are required to independently calculate the amount of transport tax, as well as report on its payment before February 1. Whether an advance payment is needed or the tax must be transferred all at once is decided by the regional tax authority.

Differences in payment of transport tax for organizations

For organizations, payment must be made in advance, unless otherwise specified at the regional level. The advance is paid every quarter after reporting for the previous one. The amount of tax that must be paid after February 1 is calculated by subtracting all advance payments made from the total amount of transport tax.

The KBK code for transport tax for legal entities has not changed since last year. If you are late in paying the tax, you will also have to pay a late fee. Arrears or non-payment of tax entail an inevitable fine.

How to get a transport tax receipt for a car

According to paragraph 2 of Art. 52 Tax Code of the Russian Federation :

if the responsibility for calculating the amount of tax is assigned to the tax authority, no later than 30 days before the payment deadline, the tax authority sends a tax notice to the taxpayer.

As a general rule, the Federal Tax Service sends payment documents to each taxpayer by registered mail.

It is allowed to hand over the notice personally to the car owner against signature. Also, the notification may be sent by email after obtaining the taxpayer’s consent, and the document will be considered received from the moment the email is sent. If the Federal Tax Service of the Russian Federation sends documents by registered mail, then, according to clause 4 of Art. 52 Tax Code of the Russian Federation :

The tax notice is considered received after 6 days from the date of sending the registered letter.

However, there are times when payment documents are lost. In such a situation, there are several options to find a receipt for transport tax:

• go with the TIN certificate and identification document to the local tax office and apply for a receipt;
• log into your personal account on the State Services website, go to the official website of the Federal Tax Service - nalog.ru and log in to it using the account created on the State Services portal;
• go to the website of the Federal Tax Service of the Russian Federation, register on it or log in to your personal account and find the payment document there.

The latter method should be described in more detail and all stages of receiving documents electronically should be outlined. online service on the Tax Service website called “Payment of taxes for individuals”. There you can pay not only the fee for the car, but also for property, personal income tax, and other state duties.

To print a receipt for payment of transport tax for individuals, first on the website you need to fill out a request for the document in your personal account on the electronic portal of the Federal Tax Service of the Russian Federation. This happens as follows:

1. Full name to be filled . the person obligated to pay the fee, as well as his TIN.
2. The type of state duty is selected (in our case, it is a tax on a vehicle), the address where the car owner lives is entered into the form, the type of payment is indicated (direct tax, penalty, fine or accrued interest), and the amount of tax payable is entered.
3. Select the method of payment (non-cash or cash).
4. The document itself is being formed.

Next, you need to decide how exactly you will need to print a receipt for transport tax from the tax office website. The document is usually in PDF format, so to read it on a computer you will need Adobe Acrobat Reader, SumatraPDF or similar software. The downloaded file is opened using these programs and printed on a printer.

It is worth noting that, according to Art. 45 Tax Code of the Russian Federation :

The taxpayer is obliged to independently fulfill the obligation to pay tax.

However, the state fee can also be paid by another person. To do this, the latter needs to reflect in the payment document information about the person for whom the fee is paid.

Property taxes can be paid in installments

Date of publication: 08/26/2015 06:38 (archive)

Taxes submitted this year - transport, land, property tax - must be paid no later than October 1, 2015. All three taxes receive a single tax notice and different receipts for payment. The letters are sent centrally by the Kemerovo branches of the Tax Service PKU, but they contain information from the tax office where the property is registered. If the property is located in several regions, then each inspection will receive its own notification. Taxes can be paid in installments, the main thing is that the entire amount is repaid in full by October 1. Otherwise, the debt is collected in court. “The legislation provides for an indisputable method of collecting taxes from individuals in court, therefore, consideration of the inspectorate’s applications for debt collection is carried out by justices of the peace without the participation of representatives of the tax authority and the debtor. After this, for many taxpayers who have not paid taxes on time, it becomes a surprise to receive a court order from the magistrate, by which the court obliges the debtor to collect not only the amount of debt, but also the state fee for considering the court case,” said the head of the desk audit department No. 4 of the MIFTS. Russia No. 15 in the Altai Territory Dmitry Zimin .

If, even after receiving a court order, tax debts are not repaid, the inspectorate turns to the bailiff service, which, in addition to the tax and state duty, collects additional funds from the defaulter, the so-called enforcement fee, in the amount of seven percent of the amount to be collected, but not less thousand rubles.
In addition, penalties are charged on the amount of tax awarded for collection for each day of delay, in accordance with Article 75 of the Tax Code of the Russian Federation. For reference: You can pay taxes through the operator of a credit institution, independently through a payment terminal using a document index or barcode, as well as online and using a mobile phone. When paying through a payment terminal, you must make sure that the amount reflected on the screen matches the amount in the tax receipt. When paying online, you can use the “Taxpayer Personal Account” service, which contains information about property tax accruals, the ability to print a notice or go to the Internet banking section. Also in the “Personal Account” you can make sure that the payment has been credited and there is no debt to the budget.

Learn more about the information contained in the notice and receipt

The Federal Tax Service of the Russian Federation, having carried out all the necessary calculations, sends a notification in an envelope about payment of the state duty with a receipt attached to it to the registration address of the car owner. Both documents are drawn up according to special rules. The notification must contain information about:

• tax authority that sent the letter (full name of the government agency, as well as background information - telephone numbers, link to the official website, email, etc.);
• taxpayer (full name of the taxpayer, information about his place of residence);
• the name of the regional fee , as well as the amount required for payment;
• period in which the state duty must be paid;
• penalties in case of ignoring the obligation or late payment (the interest rate of the penalty is indicated in detail).

A receipt for payment of transport tax from an individual contains information about:

• the owner of the car (in addition to his residence address and full name, the document also contains a tax identification number);
• the recipient (i.e. the Federal Tax Service of the Russian Federation and its bank account to which the payment will be received);
• the exact amount of the state fee ;
• the date by which the obligation must be fulfilled;
• other details (checkpoint, BIC, OKTMO, KBK, etc.).

For those who do not know what a transport tax receipt looks like, it is worth clarifying that it has recently undergone changes. Now the form has begun to be drawn up in accordance with modern requirements - a QR code , with which you can simplify the payment procedure.

By presenting the code to an ATM equipped with a scanner, the user allows the machine to read all the necessary information from it, in particular about the amount of the payment. The owner of the car will only need to enter the TIN data at the ATM. Sometimes a driver's license number as well as passport information may be required.

KBK for payment of penalties on transport tax for individuals

FILES

Filling out a transport tax return for legal entities

Organizations, regardless of their legal form, do not have to worry about receiving receipts. They have their own procedure, which consists of filling out a declaration. The company's accounting department itself calculates the amount of the fee payable, taking into account amendments to regulations.

The declaration contains several sections:

1. Title page - all information about the legal entity will be entered on it.
2. Section I - informs tax authorities about the payment amount that the organization is going to pay.
3. Section II - indicates the procedure for calculating state duty.

If a company owns several cars, then there is no need to fill out separate declarations for each car. The document is submitted in one copy for all vehicles owned by the legal entity.

In addition, there are some features of filling out the declaration:

1. The form can be filled out manually or printed.
2. When choosing the manual filling method, it is prohibited to use pens with colored paste (green, red, etc.). The document is filled out using pens with blue, black or purple ink.
3. Double-sided printing of the declaration is prohibited. Each section must be printed out on a separate sheet of paper. Each sheet must be numbered.
4. It is not allowed to correct the data entered on the form using an eraser or a proofreader. However, if there is a need to correct old information, these changes must be certified by the applicants by their signature on the document.
5. One character is entered into one cell. Space is also a symbol.
6. If, when calculating the amount of the state duty, it is calculated in rubles and kopecks, the latter are not recorded. If the amount is below 50 kopecks, then it is not paid. If it is higher, then it is rounded to the nearest ruble (for example, if the total amount is 1800 rubles. 60 kopecks, then 1801 rubles are payable).
7. All information is entered into the document in capital block letters.

You can learn more about how to fill out the declaration correctly in order to avoid significant errors in Order of the Federal Tax Service of the Russian Federation dated December 5, 2021 No. ММВ-7-21/ [email protected] . The same order also contains a form attached, which can be downloaded directly from the legal document.

Deadlines for payment of transport fees

Art. 363 and 363.1 of the Tax Code of the Russian Federation establish the period during which the obligation to pay state duty for a car must be fulfilled. The regulations state that the fee:

is payable by individual taxpayers no later than December 1 of the year following the expired tax period, and tax returns are submitted by corporate taxpayers no later than February 1 of the year following the expired tax period.

The state tax for cars is a regional tax, and legal entities pay it in installments every quarter, and at the end of the period they pay the final amount. According to the same article. 363 Tax Code of the Russian Federation :

The procedure and deadlines for payment of tax and advance payments of tax for taxpayer organizations are established by the laws of the constituent entities of the Russian Federation.

Knowing the deadlines is necessary because in case of delay in fulfilling the obligation, the Federal Tax Service of the Russian Federation may charge a penalty. Therefore, even if payment documents do not arrive on time for any reason, the fee must still be paid within the due date.

Is it possible to pay transport tax in installments?

According to the Tax Code in Article 363, citizens are required to pay transport tax before December 1 of the year that follows the year in which the obligation arose - by December 1 of the current year you must pay for the previous year's period.

Payment is made on the basis of a notification sent to you by the Federal Tax Service. The notification looks like this:

The most important part of the notification is the notice, i.e. a receipt with details and amount. With it, you can go to the bank and pay the tax at the cash desk, or at a terminal or ATM. Without a receipt, firstly, you will not know the amount to be paid, and secondly, you will not know about the presence of penalties and fines.

But if you have a “Taxpayer Personal Account”, you can monitor accruals in real time.

Important!

You need to pay the tax after receiving the notification - it will be sent to you before November 1, i.e. one month before the payment deadline.

The letter will arrive:

After receiving the receipt, the transport tax can be paid in parts, but the last part must be paid before December 1, otherwise you will be subject to sanctions:

• a fine under Article 122 of the Tax Code of the Russian Federation is not always imposed;
• penalties under Article 75 of the Tax Code of the Russian Federation are always accrued.

Important! Always keep receipts for transactions for 3 years - failures and errors often occur in the Federal Tax Service database, and the statute of limitations for taxes is a three-year period. An electronic check is equivalent to a paper one.

If you have questions or need help, please call Free Federal Legal Advice.

Errors in documents: what to do

Although most work is now done on a computer, government agencies employ ordinary people who can enter incorrect data into computers. Errors in calculations may arise due to incorrect indication of the engine size or its toxicity level, the age of the vehicle or the period of ownership.

Incorrect calculations may lead to an unreasonable increase in the payment amount. You can fix this error in different ways:

1. Submit an application to the Federal Tax Service of the Russian Federation, which will clearly indicate the reasons for the inaccuracy in the calculations.
2. Go to the local tax office and show the vehicle registration certificate to prove your case .
3. Subsequently, civil service employees will be required to send the received information to the traffic police, which will record the new data, recalculate and send the updated information back to the tax office.

Further, the obligated person has the right to request a new document for payment if he cannot independently print out a receipt for car tax on the electronic portal of the Federal Tax Service of the Russian Federation through his personal account.