Who may not pay the tax on the car: Categories of citizens freed from payments and ways to reduce the tax rate by lawful methods

Transport tax The Russians are paid for almost a century, while the quality of roads in the country remains at a low level, especially in the regions distant from the center and, in addition, the government has introduced fuel excasses, which made fuel more expensive for the consumer, although in many countries the cost of gasoline, The diesel fuel is already included in the transport fee. Such a double taxation causes many questions, as well as the desire to reduce or derived from the payment of tax. Some categories of citizens are freed from duty, others can reduce the rate. How not to pay a tax on the car and make it legally, read in this article.

To understand how to reduce or do not pay the transport tax at all, it is necessary to understand when the duty arises to pay tax, from which the amount depends and how the duty is calculated. First, if a citizen put his car for accounting in the GTPO bodies, i.e. He registered the car, then from this owner is obliged to pay the fee. Therefore, it is completely no matter if there is a car in reality or it burned, drowned, whether the technique was working, disassembled on the part, it is in the garage or operated by the owner, "sold under the general power of attorney" / transferred to rent, is there insurance, inspection and t .. In all listed (and incomprehensible cases), the tax is awarded to the face, which the name is recorded on any name.

Secondly, the amount of payment, according to Russian legislation, is regulated at the regional level, therefore, even in neighboring subjects of the Federation, the rate will be varied. The amount of duty in our country is formed on the basis of several criteria:

• power motor aggregate;
• vehicle cost;
• places of registration of technology;
• the preferential category of the driver (if there is a benefit).

This follows the scheme of calculating the transport tax. You can use the online calculator or count everything yourself according to the following scheme:

1. Determine the taxable base by the number of horsepower or cubic meters specified in the certificate of registration of the machine.
2. Find on the website of the Federal Tax Service The Transport Collection rate in the region where the car is registered.
3. Calculate the tax period. If the car was bought in early July, then the collection owner will pay only for six months.
4. Check for confirmed benefits that reduce the amount of tax.
5. Apply an increase in the coefficient if the machine cost three million and higher, and the model included in the list of the Ministry of Industry.
6. The amount of the tax is equal to the product of the tax rate on the amount of horsepower, an increase in the coefficient and the period of possession of the means of movement, expressed in full years.

Tax payment is mandatory for any citizen of the Russian Federation. In the event of a delay or non-payment of IFTS, send the taxpayer notification with the requirement to pay for the tax in the near future. After six months, the fate of the defaulter will already decide the court, and then the bailiffs that will destroy the entire amount of debt with daily penalties accrued on it and fines.

When you do not need to pay a duty?

1. The car is not registered in the traffic police or removed from it, while the reason why it happened is not important and does not affect the fact that the citizen does not pay transport tax.
2. If the taxpayer owns a car, which was hijacked or stolen (when providing an appropriate document from law enforcement agencies), the collection is not charged with the following hijacking of the month.
3. When in the TCP, on the basis of which the tax is calculated, information is indicated that do not correspond to reality. In such a situation, the owner may challenge the need for a fee, submitting evidence in the IFTS or to prove the impossibility of paying through the court. Separately, we note that intentionally make the wrong data into the document should not be: a lie sooner or later turns out, which will lead to a criminal case and fine.
4. If a Russian is an individual entrepreneur, at the same time uses rented transport or his employees driven by personal transport registered on them.
5. If there is a federal or regional benefit from the car owner, according to which the owner of technology is exempt from paying a collection.

Who is released from the payment of transport fee?

Category 1.Preferential categories of the population. The Federal legislation includes persons with disabilities I and II Groups, included in the list and large parents who have children from three and more, and citizens who carry military service, and veterans of the Great Patriotic War, and liquidators of accidents at nuclear power plants (in Chernobyl, "Lighthouse") and others.

In the subjects of the Federation, the list of categories of beneficiaries varies: for example, in the Kemerovo region with respect to one passenger vehicle with engine power up to 250 hp Disabled from the payment of duty pensioners in old age, the disabled of the third group, various public organizations, in Yaroslavl - poor families with a large number of children; In Karelia, it is necessary to be a social or military pensioner in Karelia, and in Tomsk - the owner of a vehicle of a pneumatic or caterpillar type. To find out if the owner of the car is included in the number of beneficiaries, it is necessary on the website of the Federal Tax Service to choose the desired region and the city.

Category 2.Owners of the following vehicles (their full list is presented in Article 358 of the Tax Code of the Russian Federation (part 2)) - junior boats; intended for disabled "Cars" with an engine up to 100 hp; marine or river vessels used for fishing; set for accounting agricultural machinery (tractors, scott and milk carriers, etc.); Techniques involved in the repair of roads.

Category 4.Holders of heavy vehicles: tax exemption is valid since 2015 to 2019. Benefit is distributed both on the physician and on the organization. Under it, cars are falling from 12 tons and heavier included in the tax register of techniques that cause damage to roads, and the owners of such cars are paid approved contributions, the amount of which for the tax period is obliged to be greater than the accrued tax.

Category 5.A foreigner is the owner of the car on which the numbers of another country are installed (that is, the car is registered not in Russia). This situation is possible from those inhabitants of our state, who has a residence permit or other citizenship.

Category 7.The owner of the car, which is in leasing (a duty pays the company-lessor, in the property of which the technique during the contract). True, it is worth remembering that the transport tax is likely to be incorporated in the amount of each leasing payment, and with a percentage.

Category 8.A citizen who enjoyed by a power of attorney. Exception: If the fact of transmission and appropriate permission is notified, then the obligation to pay the collection is shifted to a trustee.

If the motorist enters the category of beneficiaries, then you need to fill out an application for exemption from tax, to attribute it to the tax at the place of registration of the owner. Notify the presence of benefits before the first of April next year.

Video - Who has benefits when paying for transport tax?

If you put a car in the traffic police neighboring region ...

If you put a car in the traffic police of the neighboring region, where the tax rate is lower, then it will not be possible to save in most cases. As we wrote above, the amount of transport collection depends on the place of registration of the owner. Today, the highest taxes - in the two capitals of Russia: for registered in Moscow cars with a 150 hp engine A resident of the region will pay 35 rubles for 1 force, in Yaroslavl - 28, in the Kemerovo region - 14, and the Chukotka Autonomous District - 7 rubles.

But, despite the fact that according to the current laws, it is allowed to put a car in any region of Russia, without tosing to the place of residence of the owner, all the same, this information will be sent to IFTS at the place of registration of the owner, therefore the tax is calculated from the bet that is established In the official residence of the car owner. Consequently, this option is suitable only to Russians who have relatives live in an attractive city in terms of tax, and do not forget that in the event of the death of the "submarine" owner, the right to the car go to his heirs.

If the car is expensive ...

If the car is expensive, then you can attempt to reduce the duty. With the so-called tax on the "luxury", if the citizen paid more than 3 million rubles for the car, when calculating the collection of IFTS, not only the above criteria, but also the brand, the year of release of the machine, applying the raising coefficient to the usual rate. This practice is established in 2015. Minpromtorg annually March 1 publishes a list of expensive vehicles, for which the tax collection will be higher.

In the list of 909 models, a year ago in it included 708 cars. For example, the collection at Ford Explorer Sport - 2015 (engine capacity - 345 horsepower) together with an increase in the coefficient will be almost 57 thousand rubles in the capital. For a bmw m6 convertible, a three-year-old tax rate has doubled, and it will cost the owner of 150,000 rubles. Rolls-Royce Dawn (2014) has an increase in the coefficient 3, and therefore the duty on this car is one of the largest - 257,000.

Table 1.Raising coefficients for expensive cars

This list does not take into account the technical condition of the car and its contractual price, officials include even non-existent models (for example, five-year AUDI RS6, although this model is not produced since 2010). If the car costs less than three million or fell into a serious accident, but it is listed, the tax will still be calculated with an increased coefficient.

Experts predict the increase in the coefficients listed in the law, which is associated with stable inflation, and therefore an increase in the cost of vehicles, therefore, if the cost of the car exceeds three million rubles, you can use the following ways to reduce the "luxury" tax:

1. Check before buying a car its presence in the ministerial list (there may not even be a buy model there, despite the greater value, but, nevertheless, March 1 of next year, when the ministry publishes a new list, the brand there may already appear);
2. Choose a car year older, you can not with such a powerful engine. If still a luxurious car is your dream, you need to count in advance duty and plan it in the annual budget of the family;
3. Register transport to relative - beneficiaries. But, if the engine power exceeds 100-150 hp (This threshold is almost for all preferential categories of citizens in various regions), the tax will be charged for each extra cube or horsepower in excess of the specified limit.

How else to reduce the sum of transport tax?

If a citizen's car is not included in the list of luxury cars (according to the Ministry of Industry, there are several ways to reduce the state duty by reducing, first, engine power, Since it is from this magnitude that the tax rate in the regions depends. Finding out the official power of the automotive motor in the year of release of the machine, it is necessary to fold the simple numbers specified on the unit, and the resulting amount to divide by 8.5. To determine the parameters of the engine in kilowatts, the number of hp It is necessary to either divide 0.735, or multiply in 1.35962.

1. Check the numbers in account documents - Suddenly there is inaccuracies in the whole way: it happens quite often. The method can be applied if 1) employees of the institution that issued a passport was allowed in the papers of an error, or 2) the engine power changed for the operating period. In the first case, you need to make an official request to the distributor (dealer) or the manufacturer of technology on conducting a special diagnostic procedure or contact an expert institution authorized to conduct such research (if the traffic police will resist and not accept the response of the official manufacturer of technology). In the second case, you need to apply directly to independent specialists authorized to conduct such research. During the assessment of the car's condition, experts indicate and will indicate not only the real power of the engine, but also the level of wear and the expected period of subsequent operation. After the calculated calculations, the expert organization will prepare a conclusion where the stages and algorithm of the diagnostics of the motor, the calculated formulas, additional remarks of the specialist will be indicated; Finite conclusions with a description of the numerical data obtained during analysis. After receiving a conclusion, it must be provided to the department engaged in the registration of vehicles, and after verifying to make changes to the PTS and the service book, then monitor data transfer to the tax inspectorate. There are no judicial disputes in this case.
2. Constructively change the engine - reduce the power of the engine, modify electronic control. Of course, to carry out such an operation, it is necessary to pre-request permission in the traffic police department, and then refer to the maintenance station, which has a license to conduct such procedures and issuing conclusions about making technical changes to the car.
3. Replace the motor to less powerful. Of course, they will first have to buy a new official manufacturers (dealers), and the engine must have all the necessary documentation for registration. Therefore, to buy an aggregate, you should take a knowledgeable person with you, which will also be able to assess the authenticity of the manufacturer's certificate, and the compliance of the new engine model of the auto / availability of the manufacturer's official permission to replace the engine of a different brand, and compliance with environmental legislation. Given all these difficulties, after the official replacement of the engine and a decrease in the tax burden, some motorists establish former engines, as anyway, when stopping transport, DPS officers do not check the compliance of the serial number of the motor and related documentation, and, moreover, do not taste with the tax. The new engine remains in stock, and if the need to present a car to the traffic registration department will again arise, the motor quickly set back.
4. Deform the engine, that is, it is technically modified by the factory scheme. Note that such an operation is made only with the official permission of the traffic police and in car services certified for this type of activity.

Secondly, travel around the city roads on "transit",that is, put the car transit numbers, removing it from accounting in the local traffic police. However, this method has many shortcomings. Transit numbers The driver receives for a period of 5 to 20 days, they must be renewed. To do this, you need to apply with the appropriate request to the head of the traffic police department. But the extension of the "transit" is not a duty, but the right of the head, therefore, if there is no good reason, most likely, in the extension, the citizen will refuse, and the lack of numbers threatens administrative recovery.

On the Internet you can find a few more commits to reduce state duty. Consider them.

If the inspection has not sent a notice to pay for the tax ...

If the inspection did not send a notice to pay for the tax, then it is still better to pay, having learned the sum of transport tax personally or sending a written request to the inspection. First, it happens that the notification is sent to the former owner, or not at all to the person, or the document is simply thrown into the neighbor's box. Secondly, it is worth remembering if the taxpayer's personal account is opened on the FTS website, then the paper notifications will not come to him.

The Federal IFNS rarely "forgets" about taxpayers, and, if he forgot, since 2015, the individuals must report themselves to the tax service about their movement or immovable property, and therefore, to pay taxes, too, in the interests of the owner. Therefore, if a citizen does not receive a tax notice, while its car is registered on it for more than a year, it is a reason to contact the tax to find out if the owner is not the debtor. Subsequently, there may be a situation that the owner of the car will be sent a notice of tax over several years with penalties and fines, and judicial practice on such issues is controversial. Of course, it is possible to wait for the expiration of the limitation period for the recovery of the tax (three years), but also in this situation, before becoming a law-abiding payer, you will have to pay a transport fee for three years.

Sample filled declaration on TN (title page)

Sample of the completed declaration on TN (section 1)

Sample of the completed declaration on TN (Section 2)

If the car belongs to a minor ...

If the car belongs to a minor, then the tax will pay its legal representatives of parents, adoptive parents, guardians, trustees) after registering the vehicle in the traffic police.

Such an explanation is given in the letters of the Ministry of Finance of Russia 05/18/2015 No. 03-05-06-01 / 28396, from 28.08.2008 No. 03-05-06-01 / 27. At the same time, the law does not limit the possibility of reissuing the car on a minor. From the tax, the citizen will be able to leave only when the child refers to a preferential category released from tax paying, for example, is a disabled person of the first or second group.

If you sell the car, then ...

If you sell the car, then the tax charge on the previous owner will occur until the new owner re-registers the machine on itself or the previous one will not stop registering on his name. How to do it? Ten days after the sale of the car, the owner must come to the traffic police with the transfer agreement and write a statement. The sold car ceases to listed behind it, and the new data is transferred to the IFTS.

In conclusion, we note that in the autosphere, legislation is under development, therefore it is constantly changing. For example, soon the deputies are proposed to add to the above criteria for the tax charges, even accounting for the environmental class of the car. From October 2016, there are rules for the control of taxation, according to which the responsibility for actions that caused the non-payment of duty, ignorance of new rules, the transfer of incorrect information about the place of stay, the lawmakers laid out the car owner. Therefore, the best option for any car owner is to be interested in changes in this legal industry and, in the event of a disputed or conflict situation, contact the tax consultant.