What is the statute of limitations for transport tax?

Legal basis

Before exploring the question of what is the statute of limitations for transport tax, it is necessary to study the legal side of this aspect.
This needs to be done in detail, because... The statute of limitations, the procedure for debt collection, and the possible consequences of non-payment depend on the jurisprudence in the field of transport tax. In the field of taxation, the Tax Code of the Russian Federation is considered a priority document for use. Transport tax is partially regulated by Chapter 28 of this code, but only partially.

In accordance with articles 356-363.1, transport tax is at the regional, not the federal level. This means that its volume, payment deadlines, penalties and other nuances can be determined by the region in which the vehicle is registered.

The federal act establishes only general parameters of taxation: categories of payers, defaulters, beneficiaries; tax rates, reporting period dates, etc.

A car or any other vehicle must comply with the parameters established by Art. 358 Tax Code of the Russian Federation. Without compliance with this norm, the state has no right to burden the owner of the vehicle with taxes. For example, not only cars are taxed, but also yachts, helicopters, airplanes, etc. Cars specially equipped for disabled people, river and sea fishing vessels, tractors, etc. are not subject to tax.

As for tax debt and the limitation period, Section VI of the Tax Code of the Russian Federation is entirely devoted to the regulation of these aspects. In particular, Part 1 of Art. 113 of the Tax Code of the Russian Federation establishes not only the statute of limitations for unpaid transport tax, but also the period in general for any offense in the field of taxation.

To summarize: if a citizen wants to find out how to avoid consequences for late payment of taxes, the main document to study from a legal point of view is the tax code. The following passages are especially important: Section VI, Chapter 28; in particular - Art. 113 and 358.

Regional legal acts are also quite important, but, in most cases, it is possible to do without their study: in Russia there are very few regions that exercise their right to form a separate legal field. Most often, regions simply follow the vector set by the federal government.

A little about tax and deadlines

Not only legal entities are required to pay transport taxes; similar payments are also provided for individuals. The tax service maintains the amount of fees for this category of citizens.

At the end of the annual period, the state treasury must receive a tax payment from the citizen. If there is no payment, the defaulter faces liability for tax evasion.

There is such a thing as a statute of limitations. This is the period after which tax authorities are deprived of the right to collect debt from the defaulter. The legislation determines the limitation period for transport tax at 36 months, after which the Federal Tax Service cannot collect the debt for penalties and interest.

To make the payment, the citizen must receive a notification letter from the tax authority. Typically, tax officials send such letters by mail about a month before the deadline for paying taxes. According to the law, such a notice must be delivered to the car owner before October 1. The collection is calculated over the past year, and debt collection is carried out over a 3-year period.

After this period, it is prohibited to collect arrears from citizens.

Limitation period for transport tax for individuals

Part 1 art. 113 establishes that a violator of tax laws is exempt from liability for an offense if more than three years have passed from the moment it was committed to the moment the court decision was made. Article 113 refers to liability for an offense, but not to payment of debt.

Regarding the statute of limitations for payment of transport tax by individuals, we note four important aspects in this area:

• According to paragraph 3 of Art. 363 of the Tax Code of the Russian Federation, the owner of the vehicle does not have to independently prepare the form, maintain reports, etc. Tax payment must be made according to a receipt sent by the tax office assigned to the payer;
• In accordance with the same paragraph 3 of Art. 363 of the Tax Code of the Russian Federation, tax authorities have the right to demand payment of tax only for three tax periods preceding the application. For example, if the application is made in 2021, inspectors have the right to demand payment only for 2021, 2021 and 2021;
• Tax authorities are required to send a receipt (also called a notice) at least 30 days before the expected tax payment date. The norm is formulated in paragraph 2 of Art. 52 Tax Code of the Russian Federation;
• The taxpayer is required to send the money no later than December 1 following the expired tax period. In accordance with paragraph 1 of Art. 363 of the Tax Code of the Russian Federation, this measure applies only to transport tax.

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So, to summarize: after three years, the debt is actually written off, because tax inspectors lose the right to demand payment of debt that was formed so long ago. Moreover, if a correctly completed notification is not received by the taxpayer within the time limits established by law, the payer will receive the right to defer payment.

Limitation period for taxes overpaid by a taxpayer

Individuals pay certain taxes to the state budget.
At the same time, the legislation develops statutes of limitations for the purpose of their forced collection. For each civil, administrative or criminal case, the legislation develops its own statute of limitations - the period during which it is allowed to go to court in a specific case.

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If during this period the tax service has not established the fact of tax arrears of a particular individual, the deadlines expire. There will be no point in going to court after this time.

By transport

It is allowed not to make payments only after the car has been deregistered. Transport tax is paid no later than December 1 of the following year.

She sends the citizen a letter reminding him to pay the tax. This is a regional tax paid by all individuals without exception.

If you have not received a notification by this date, it is better to visit the tax office yourself. The request states:

• the amount of debt and accrued penalties;
• payment period;
• preventive measures in case of non-payment;
• final date for debt payment.

The payment document is sent by the tax authority no later than 3 months if the amount of debt is more than 500 rubles, or no later than 1 year if the shortfall is less than 500 rubles.

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The law requires payment of the debt within 8 days from the date of receipt of the notice. This applies to cases where the notification does not indicate the end date of payment.

The following measures are applied to the defaulter:

• accrual of penalties. If funds are not credited on time, arrears occur. The unpaid amount is called arrears. From this date, a penalty is charged for each day of delay;
• seizure of property or money through an application to the court;
• travel restrictions;
• seizure of a bank account or car;
• collection of money from wages.

The vehicle will be returned to the owner only after full payment of the debt.

On income (personal income tax)

In the first 10 months, the tax service independently tries to resolve the situation, and only after that it goes to court to forcefully collect funds.

According to land

After 3 years have passed, the debt cannot be collected. As practice shows, the number of debtors is high, which is why the tax service does not have time to monitor debts.

For property

Individuals are required to pay property tax. The object of taxation is real estate to which a citizen has ownership rights (house, apartment, garage, etc.).

The tax period for this type of levy is 1 year. The calculation is carried out on the basis of the cadastral or inventory value of the property.

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If there is a good reason, the court has the right to restore (extend) the deadline for filing a statement of claim if it was missed.

Is there a statute of limitations for taxes? Of course, the Tax Code of the Russian Federation establishes certain statutes of limitations in the area of ​​payment of taxes and fees. However, it would be more correct to talk not about the statute of limitations for non-payment of taxes, but about the statute of limitations for collecting taxes. After all, what is important is how long the unpaid tax can be collected from the taxpayer.

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When receiving cash from a bank to pay income or when directly transferring funds from the agent’s bank account to the account of the income recipient, personal income tax must be withheld and paid to the budget no later than the day the cash is received or the day the funds are transferred. The day following this day is the day the offense was committed, and the statute of limitations begins to run on it.

All persons have equal rights and obligations before the law. Any enterprise additionally submits quarterly and annual personal income tax reports to the tax service.

If the submission of information is missed, an offense is detected, which is why the executive authority has the right to go to court.

Key Aspects

An organization or other legal entity has a direct obligation to submit reports to the relevant executive authorities; for these points, there is a certain statute of limitations when prosecution may take place for unlawful actions of failure to pay a tax fee or late submission of reports.

According to this legislation, any profit or property is subject to appropriate taxation.

If the transfer to the Federal Tax Service is not completed, then the statute of limitations for 3-NDFL or other taxation begins, during which the tax service has the right to try to peacefully resolve the controversial situation, or go to court to force the collection of taxes and accumulated fines and penalties.

For citizens of the Russian Federation regarding taxation, the limitation period for 2-NDFL has some differences in comparison with legal entities, namely:

1. There are no privileges provided for individuals; they are subject to a general time period of three years.
2. The calculation of the time period begins from the moment of receipt of profit or accrual of taxation on property.
3. Temporary boundaries may be expanded by the court if there is a corresponding application from the executive authority.
4. Three years from the date of accrual of any income or property tax, it may be recognized as a bad debt.

In order to write off a bad debt, you need to file a sample statement of claim with the court after the time limit for forced debt collection has expired.

Legal basis

Legislation imposes an obligation on entrepreneurs, legal entities, and citizens to pay taxes. These payments go to budgets at different levels.

The funds are then directed to the maintenance of the administrative apparatus, the army, the support of low-income categories of citizens, the development of projects, and so on. Taxes thus represent the main source of budget revenue.

Control over the completeness and timeliness of contributions is carried out by authorized government agencies. As a rule, they do not remind you of the need to make a payment; in most cases, obligated entities must do this themselves.

If the subject does not make contributions on time, a tax debt will arise.

Statute of limitations

Do taxes have a statute of limitations? In practice, a claim from a regulatory authority may come to court several years after the entity has failed to fulfill its obligation. In addition to the deduction amount itself, the Federal Tax Service may impose a fine.

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First of all, it should be noted that there are no general rules or uniform provisions for obligated entities under which they would be exempt from the need to make budgetary contributions in case of missing the periods established by law. However, the legislation defines a number of cases when the control body is limited in its actions by time frames.

• The procedure for forced collection of taxes comes into effect. Bailiffs monitor the execution of the court decision. The actions of bailiffs are described in the Law on Enforcement Proceedings.
• Notify the director of the company that his employees are not paying in good faith. The fiscal authority will help with this. The notification to the employer is aimed at the forced collection of tax debts. The organization where you receive your salary, benefits, and other payments will receive an executive document from the fiscal authority. This procedure for forced collection of taxes is established by letter of the Federal Tax Service No. GD-4-8/ dated October 21, 2021. To collect tax arrears, inspectors go to enterprises to meet with the manager and conduct explanatory conversations with employees who evade payment.

Time limits for which taxes are collected

There are certain periods during which tax authorities have the right to collect tax for a vehicle in the form of a strict requirement. If the debtor does not pay the tax by December 1, the tax authorities have the right to demand forced repayment of the debt. If the payer expects that there will be any delays, it is better to inform the tax office in advance that you do not have the opportunity to pay the debt on time.

Sometimes the Federal Tax Service assumes some deferrals, otherwise, from the first day of non-payment, penalties begin to accrue, and for each day.

According to the law, collections are carried out in several stages, for each of which specific time periods are defined:

• first, the debtor is notified of the need to repay the tax;
• if the amount exceeds 500 rubles, then the notification letter is sent within 3 months, but if the debt is less than this amount, then the demand is sent to the debtor within a year;
• If notifications are ignored and the tax debt is not repaid, the Federal Tax Service will file a lawsuit within six months after the end of the payment period;
• Tax authorities are required to sue if the debtor does not pay the debt within the allotted 8 days and the amount of the debt exceeds 3,000 rubles.

Although only 3 years are allotted for forced collection, you should not count on complete closure of debt obligations. The Federal Tax Service can appeal to the courts even after 3 years, if it provides evidence to the court that there was a good reason for the untimely filing of the statement of claim.

How legal entities repay debts

If more than three years have passed since the debt to the Russian tax authorities was formed, it is impossible to demand money from a legal entity even through legal proceedings. This time is called the statute of limitations. Article 113 of the Tax Code establishes the effect of this provision.

Here is the algorithm for how the tax office works when an overdue debt is detected:

• The supervisory service gives the taxpayer a tax payment notice and adds a penalty to it. The document is sent to the entrepreneur within 3 months from the date the shortage was identified. If it is discovered during the inspection, the delivery period is reduced to 20 days.
• Request delivery time is limited. Two rules apply. It is considered delivered: if a person authorized by the taxpayer signs for receipt or after 6 days have passed from the date of sending by the Russian postal service.
• After receiving the request, the legal entity is obliged to repay debts to the state within 8 days. The deadline may be different. Its duration is indicated in the document handed to the entrepreneur.
• If the specified deadlines are not met, the required amount will be debited from the organization’s credit bank account. This right is given to the Tax Service by Article 46 of the Tax Code of the Russian Federation. If the company’s accounts are empty, according to Article 47, the money will be reimbursed through the sale of property owned by it.

It happens that the Tax Service does not reimburse the shortfall in full for the year. Then the case is legally sent to court. Documents for the proceedings are submitted no later than 2 years after the taxpayer is served with the demand.

Terms of forced collection

According to paragraph 2 of Art. 44 and paragraph 3 of Art. 363 of the Tax Code of the Russian Federation, tax authorities have the right to initiate collection proceedings only if two conditions are met:

• Forced collection is possible in a situation where the payer did not send money to the state on account of the tax within the time period established by law (before December 1 of the following year after the expired tax period);
• The obligation to pay tax arises for the taxpayer no earlier than the day when the corresponding notice was sent to him from the tax authorities.

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Thus, the law does not give the Federal Tax Service the opportunity to assign debt “retroactively.”

The seizure begins after the payer fails to fulfill his obligations. First of all, inspectors are required to send the debtor a demand for payment of the technical tax. The period during which inspectors have the right to send a demand differs depending on the amount of debt.

If the debt is more than 500 rubles, the document must be sent within 3 months from the date of discovery of non-payment, but if the debt is less than 500 rubles, the document must be sent within one year. The norm is enshrined in clause 1 of Art. 70 Tax Code of the Russian Federation.

According to paragraph 4 of Art. 69 of the Tax Code of the Russian Federation, the default period for execution of a penalty is 8 days, unless the contrary is stated in the requirement. If, within the time limits established by the Tax Code of the Russian Federation or the document, the tax authorities were unable to collect, in accordance with paragraph 1 of Art. 48 of the Tax Code of the Russian Federation, they have the right to pay off tax debt through the court - accordingly, with the help of enforcement proceedings.

According to paragraph 2 of Art. 48 of the Tax Code of the Russian Federation, if the defaulter’s debt is less than 3,000 rubles, the maximum period for monitoring the payer without going to court is three years. If during these three years an event occurs that increases the amount of debt to 3,000 or more, the 6-month countdown will begin from that moment. After this period, the Federal Tax Service will not be able to go to court for the fulfillment of debt obligations.

To summarize, the period for initiating enforcement proceedings through the court is 6 months from the moment of an unsuccessful attempt to collect or from the moment a debt of more than 3,000 rubles arose. After this period, the debtor is “clean”, because The Federal Tax Service will no longer be able to simply go to court.

Collection algorithm

For property

Collection of funds with the help of judicial authorities can be implemented in relation to both unscrupulous citizens and persons who have problems due to technical failures in the manner of notifying taxpayers by fiscal services.

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Whereas the Tax Code of the Russian Federation provides for the possibility for the inspectorate to file a claim for debt collection at any time.

It should be noted that in practice there are many different solutions to the problem, but the general characteristic of the established picture is as follows: if more than 3 years have passed since the date of failure to fulfill tax obligations, the violator may not be held accountable when his tax history is recognized as clean.

At the same time, he can prove that the debt arose unintentionally. In other cases, the concept of a limitation period is not used.

The car owner must regularly pay a specially provided transport tax. If he does not do this, then the tax authorities may collect arrears from him.

For unpaid fees, there is a statute of limitations, during which the tax inspectorate imposes a fine.

Basic moments

The legislative power is vested in individuals and legal entities. Individual entrepreneurs are required to pay taxes.

Payments go to budgets at various levels, after which they are sent to maintain the army, support low-income citizens, develop various projects and other government purposes.

Definitions

Limitation periods in the field of taxation are a mechanism that ensures the protection of the rights of both the payer and the recipient of taxes. This makes it possible to simplify the resolution of controversial issues.

Legal grounds

Article 113 (Part 1) of the Tax Code establishes the limitation periods. According to Article 363 of the Tax Code, the statute of limitations is 3 years.

In accordance with Article 70 of the Tax Code, the deadline for filing a claim for payment of a debt is calculated from the date of its discovery.

Based on Article 57 (clause 4) of the Tax Code, a citizen pays tax after receiving an official payment order within 1 month, otherwise a debt will arise.

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According to Article 113 of the Tax Code, an individual cannot be held liable for a tax offense if the statute of limitations has expired.

Tax notice

As a general rule, individuals independently calculate how much they need to deposit. No notifications from the tax service are sent to the subscriber's address. As for organizations, every year an official letter is sent to legal entities with a full calculation of the amount that should be deposited into the Federal Tax Service account at the designated time.

In addition, you can independently familiarize yourself with the upcoming payment amount in the following ways:

1. in person at the territorial office of the Federal Tax Service;
2. on the State Services website;
3. on the official website of the Federal Tax Service.

If the subscriber begins to accumulate debt, then the tax office can and should send a notification to the person’s account about the need to repay the debt amount.

The notice may not contain reference to periods exceeding three calendar years.

If the tax service cannot independently force (convince) a person to repay the debt, then the court comes into action. The Federal Tax Service is preparing a statement of claim demanding to forcibly deduct a person’s debt, but not more than for three years preceding the date of filing the claim.

Citizens are required to pay motor transport taxes no later than December 1. The taxpayer simply needs to pay the receipt, in which the tax authorities have already calculated the required tax amount.

Sometimes situations arise when a citizen receives a notification about the need to pay the current transport tax and fee for a period that passed 5 years ago. In such a situation, it is recommended to pay only the current payment.

As for long-standing debts, it is worth looking for payment slips. It happens that there are failures in the system, a person paid tax, but the system did not count it. To do this, it is recommended to keep all tax and other similar receipts in order to protect yourself from unlawful demands of tax authorities and other government agencies.

If all the deadlines expire and the tax authorities do not have time to file claims in court, then they will no longer be able to repay the debt. But the judicial authorities can issue order documentation to the bailiffs after the allotted time. Upon receipt of a court order to collect arrears, the Federal Tax Service must transfer it to the bailiffs within 3 years.

• if the transfer is timely, the bailiffs initiate legal proceedings to collect transport tax debts;
• If the tax authorities do not submit a court order within the allotted 3-year period, then they lose the opportunity to collect arrears.

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The main point in case of non-payment is to identify the starting date of the delay and identify the persons responsible for its formation. Against this background, controversial situations between tax authorities and taxpayers often occur.

The responsibility for paying tax for motor vehicles falls on the car owner immediately after registering the vehicle with the State Traffic Safety Inspectorate. People who have deregistered their vehicle are exempt from such payments. Such obligations are considered permanent, but for convenience, individuals are provided with a one-time annual payment.

If payment is not made on time, a debt is formed. The amount that has not been paid is considered arrears. A penalty in the amount of 1/300 of the rate of the Central Bank of the Russian Federation will be charged daily for arrears. Sometimes taxpayers are faced with situations where additional proceedings are required due to controversial issues. They should be resolved without delay, otherwise the car owner may be subject to severe sanctions such as:

• ban on leaving the country;
• seizure;
• forced collection of debts from a bank account;
• evacuation of vehicles and their sale to pay off debts.

If controversial issues arise, they need to be resolved in the prosecutor's office or court.

How is debt written off?

Transport tax is represented by a special duty that is paid to the state for the regular use of a car. Many people are reluctant to pay this fee, which leaves them with significant debt.

Debt can arise even in a situation where, for some reason, citizens do not receive receipts from Federal Tax Service employees, and therefore do not pay the funds on time, although in such a situation they must take care of receiving this document themselves.

Due to prolonged lack of payments, debt appears with various fines and arrears. In certain situations, debt may be written off.

When using an amnesty, significant points are taken into account:

• the decision to write off arrears and fines is made by the Federal Tax Service branches themselves, so the taxpayer himself cannot influence this;
• to make such a decision, information about all the citizen’s debts is used;
• such a decision is made in writing, and you can use a free form of the document;
• it indicates the full name of the taxpayer, his TIN and the amount of arrears, fines and penalties that are subject to write-off.

And now about the good news - in 2021, tax debts will be written off. As the president said, the amount of arrears will amount to 41 billion Russian rubles. This is a direct lost benefit for the state, but the bill was introduced with the goal of relieving the population a little and getting rid of some of the debt.

But not the entire transport tax will be written off, but only the amount that has accumulated by January 1, 2015. Together with penalties and fines, it will be excluded from the accounts of defaulters. The car owner will have to pay for everything that was accrued after January 1, 2015 and will be accrued later.

Bad debts are written off - those that cannot be collected from the defaulter. If the car owner has property, a good salary and bank accounts, you should not count on a write-off.

The bill will help many vehicle owners get rid of serious tax debts. But still, the amount accrued since 2015 will be credited to the debtor. All that remains is to pay taxes or wait until 3 years have passed to write off the debt due to the statute of limitations.

From January 1, 2021, transport tax debts will be written off automatically. A citizen does not need to contact the authorities, write a statement, and so on. One fine day, in his personal account on the Federal Tax Service website, he will be able to see that the amount of debt has become significantly less.

Let us remember that a similar bill was already adopted in 2011. The total amount of tax debt was significantly less than in the current year, which is explained by an increase in tariffs and the reluctance of citizens to pay taxes.

Liability for non-payment

Depending on the size of the debt, both minor sanctions such as a fine and preventive measures in the form of imprisonment, arrest, etc. are possible.

So, for example, with a debt amount of up to 900,000 rubles for individuals, the defaulter will not only have to pay the debt itself, accumulated penalties, but also pay a fine to the state in the amount of 20-40% of the amount not paid within the legal deadlines. Reimbursement of debt, as well as payment of a fine, is possible through enforcement proceedings if a citizen violates the payment deadlines. Then all property and funds, with the exception of things necessary for life and savings, are seized in favor of the state.

Everything is much worse and more difficult if the amount of debt exceeds 900,000 rubles. The case is transferred to investigators so that they find out under which article of the Criminal Code of the Russian Federation the crime is classified. Almost always, in the end, a criminal case is “closed” under Article 198 for individuals and Art. 199 of the Criminal Code of the Russian Federation for organizations. The articles provide for a fine of 100 to 500 thousand rubles or imprisonment for up to three years.

Results

It is better to resolve issues with the tax office peacefully by paying the receipts sent on time. But if there is a debt on TN, then it is worth considering several nuances.

1. According to the Tax Code, the statute of limitations for transport penalties is only six months. It is during this period that the Federal Tax Service can sue to recover the arrears. The countdown begins from the moment the notice is sent to the taxpayer.
2. Accruals for arrears amount only to the last 3 reporting years; everything earlier is not taken into account.

But you shouldn’t cling to such concessions, trying to evade tax liability, hoping for debt write-off. The Federal Tax Service, if desired, can go to court and forcefully collect debts. Car owners are required to pay tax on all vehicle property they own. This law has not been repealed.