Transport tax after the sale of the car. Sold the car, and the tax comes: what to do, where to go

What if the owner sold the car, but the tax still comes? Is it obliged former owner take any action and what to do in such a situation?

The procedure for collecting transport tax is set out in Chapter 28 of the Tax Code Russian Federation. There is no need for car owners to thoroughly know the norms of tax legislation, but some points of the law should be taken into account.

Individuals in whose name a vehicle is registered with the traffic police are required to pay tax. Payment tax amounts in relation to individuals is carried out by tax service specialists, based on information submitted to in due course, from the traffic police and MREO. The owner will be notified of the need to pay by written notice. This document must contain the following information: the object of taxation, the time period for which the tax was charged, and the amount payable. Individuals owning vehicles are required to pay tax before December 1 of the current year.

Nuances of vehicle registration

The newly-made owner is obliged to register the vehicle, and the need to pay tax is a logical consequence of learning the right of ownership. In the practice of processing transactions for the transfer of a car to another person, two options are most popular.

Table 1. Transfer of the car to another person

On a note! An individual is relieved of responsibility for paying tax only if the transaction is formalized by concluding a purchase and sale. If the fact of the transfer of vehicles to the disposal of another person is confirmed with the help of a general power of attorney, the legal change of ownership does not occur. Tax requirements to the former owner are absolutely justified.

When the tax office's requirements are legal

Considering that the accrual and subsequent payment of tax is extended in time for almost a year, the requirement to pay tax on a car that has actually become the property of another person is not always wrong.

On a note! AT current year tax is charged for the previous calendar year. Until December 1, 2017, individuals who own vehicles must pay tax for the past 2016.

If the vehicle was sold within a year, the old owner must pay tax in proportion to the number of full months of ownership. For example, the car was sold in April 2016. In this case, the former owner will receive a notice in 2017, demanding to pay transport tax for four months of 2016. Therefore, if the amount of tax indicated in the notice is less than usual, there is no reason to worry.

On a note! Payment for 2017 will need to be made in the next year 2018.

Notice of the need to close the debt may come within three periods (years) preceding the date of payment, but no more.

The fact that in some year you did not receive a notice from the Federal Tax Service is not an excuse for non-payment. The tax notice is not sent by registered mail. It is delivered by regular mail, with the help of a postman who leaves the document in the mailbox. The notice can easily get lost at any stage of the delivery. But in tax office there will be a mark that the notification has been sent. This means that the taxpayer must pay the debt. And he may well be listed as a debtor and not even suspect it. In this case, the amount of tax will be higher due to fines and penalties.

How can erroneous tax claims arise?

Tax officials are people too and they can make mistakes. In addition to the cases indicated above, the fiscal service may send a notice to the former owner of the transport about the need to pay tax if:

1. The new owner did not re-register the car after its purchase, therefore, in the traffic police and in the fiscal service, the transport is registered with the previous owner.
2. The authorized body (traffic police) did not transfer or transferred erroneous data to the tax office.
3. The FTS database contains incorrect information about the taxpayer who owns this vehicle.

Ways to resolve the situation

Based on the reasons that created this situation, solutions follow. In any case, the former owner should first contact the traffic police to clarify the data on the vehicles that are registered in his name.

What to do if the new owner does not register the car?

If in the traffic police statement, the applicant has a long-sold car, most likely, the buyer did not re-register the vehicle after purchase. No fact of re-registration vehicle, is the most common reason that tax letters are addressed to the previous owner.

On a note! You can check who the car is on on the official website of the traffic police.

The easiest way, in this situation, is to contact the buyer and ask him to re-register the car. The presence of the previous owner during this procedure is not required.

If the new owner refuses to carry out the re-registration procedure, or there is no way to contact him, there are several ways to solve the problem:

1. Stop registering the car and put the vehicle on the wanted list. The previous owner must remove the vehicle from the register, in connection with its alienation, by submitting an appropriate application to the traffic police, and present the sales contract to the employees. Vehicles will be deregistered, arrested and sent to a special parking lot. The new owner will not be able to use the car, and will be forced to take actions related to re-registering the vehicle properly.
2. Submit an application for the disposal of vehicles, followed by deregistration. In this case, no one else will be able to use the car. The new owner can challenge the decision to deregister vehicles in connection with disposal in court.
3. Terminate the contract of sale of the car through the court. After termination of the contract, the buyer will be required to pay transport tax for the period while he was operating the car. The seller is obliged: to return the money in full unscrupulous buyer, but may seek reimbursement of the costs of organizing the trial. If the buyer's obligation to re-register the car was additionally specified in the contract, then the seller can claim a penalty for failure to fulfill the assigned obligations on time. The amount of the penalty will be calculated at the refinancing rate of the Central Bank, unless otherwise specified in the contract.

The most common situations that can complicate the solution of this problem:

Situation 1. As a result of the loss, the seller does not have a sales contract.

You can try to restore this document, but this process is not easy, especially if the buyer's contact details are lost. In this case, the former owner must apply to the traffic police to deregister the vehicle due to loss.

Situation 2. Came the tax on the car, which is "sold" by proxy.

A power of attorney is not a way to sell a car because it does not affect ownership. The fiscal service in such a situation is absolutely right, the taxpayer remains the same. It is necessary to revoke the power of attorney through a notary and draw up a contract for the sale of vehicles, in a notarial order, as provided civil code. After the contract is concluded, the new owner will be required to register the vehicle with the traffic police within 10 days, and this item must be written in the contract. The traffic police will notify the tax authority about the fact of the change of ownership, within the time limits established by law.

Situation 3. The buyer did not register the car for himself, but crashed it in an accident.

You should submit an application for the disposal of transport to the traffic police. Recycling is carried out with the smallest package of documents, so a passport and an application may be enough. After disposal, the transport will be deregistered by the traffic police, and the owner of the car will cease to be a tax payer for this transport.

On a note! Even if you put the car on the wanted list or for recycling, you still have to pay the tax that has already arrived. To restore justice, you can contact a competent lawyer or do it yourself.

If the traffic police officers submitted incorrect data about the person to whom the vehicle is registered to the tax service

You must contact the traffic police to clarify the registration data, providing a copy technical passport, if it is preserved, and the contract of sale. When the traffic police enters the corrected information into its registers, you should request a certificate confirming that the car is no longer registered with the previous owner and provide it to the Federal Tax Service.

If a mistake was made by tax officials

The taxpayer must apply to the fiscal authority at the place of residence, providing the following set of documents:

1. A copy of the sales contract movable property(car).
2. A certificate from the traffic police, which indicates that this car is for individual no longer listed.
3. Application for recalculation of tax, if it was paid. In the event of a recalculation, the overpaid amounts will be credited as future receipts from the individual for this tax.

What is the danger of refusing to pay transport tax

Evasion of the taxpayer from his obligations or late payment by an individual of the appropriate amounts of tax, entails the following consequences:

1. Daily penalty charge. The penalty amount is determined as the product of the penalty interest rate and the tax amount. Interest rate is one three hundredth of the current discount (key) rate, the amount of which is set by the "Central Bank" of Russia. For example, a taxpayer must pay a transport tax in the amount of 6,000 rubles, but is overdue by 10 days. The discount rate from September 18, 2017 is 8.50%. In the end, the penalty will be: 6,000 * (0.085 / 300) * 10, that is, 17 rubles. Payment of fines and penalties does not cancel the obligation to pay the calculated amount of tax to the budget.
2. Litigation on the fact of non-payment of tax. As shows arbitrage practice, in the case of such proceedings, decisions are often made in favor of the tax service, so it is better not to bring the situation to court.
3. Enforced collection of tax amounts through authorities executive service, including seizure of property, accounts in banking organizations and other measures.
4. A ban on crossing the borders of the Russian Federation by an unscrupulous taxpayer is possible.

Didn't have time to submit the declaration on time? Do you want to know what are the consequences of not reporting on time? More about statute of limitations tax offenses and how to reduce the amount of the fine, read our article.

Is it worth paying?

If an erroneously calculated tax on a car has arrived, it is necessary to notify the regulatory authority as soon as possible. But what to do with the debt before the tax office makes adjustments? The taxpayer may follow one of the following tactics:

1. Pay the entire amount shown on the tax notice. This will save you from the accrual of penalties and other penalties for delay. After making adjustments, an overpayment is formed. Money paid in excess can either be left on account of paying another tax, or taken away. The first option is inconvenient in that the resulting overpayment can only close the motor vehicle tax. Therefore, if you do not have another machine, the funds will "hang" until one appears. The disadvantage of the second option is that the overpayment refund process will take a lot of time. If you decide to return the money back, you need to contact the tax office with a statement.
2. Pay only the part you agree with. For example, the vehicle was with you until July 1, 2016, that is, six months. But the tax came for the whole year. You can pay only half of the debt and dispute the rest. This will save you from penalties and restrictions, as well as minimize the risk of litigation.
3. Leave the debt open. This only makes sense if the new adjusted notification should come in at a meager or zero amount. But it is worth considering that refusal to pay tax leads to fines and other penalties.

Got a ticket for someone else's car. What to do?

It is not uncommon for situations where not only taxes, but also fines are received in the name of the old owner. The reasons are the same - most likely the new owner did not register the car. If you received a fine, you must send a letter to the Center that fixes offenses with a complaint about the decision you received. The address of this state body is indicated in the same notice. Attach a contract to the letter proving the sale of the property. The complaint must be submitted within ten days of receiving the decision. If the deadline for appealing has passed, you must apply for the renewal of the opportunity to challenge the fine.

You can write off the fine with the help of the court. But it will take too much time and effort. It is much easier to resolve the problem in the first way.

The violator is given a two-month period (60 days) to close the debt on fines. There is an additional ten days to appeal the decision. Then the fiscal inspectorate informs bailiffs on non-payment of fines and a case is opened, which is transferred to the court.

A persistent non-payer of traffic police fines risks incurring penalties:

• forced labor with maximum term fifty days;
• administrative arrest for a maximum of fifteen days;
• a fine, the amount of which is twice the unpaid fine of the traffic police.

On a note! By law, if a traffic violation was recorded using a video camera, a fine cannot be applied. In this case, the defaulter is either taken under arrest or sent to do hard work.

If the case is transferred to the bailiff, the debtor may be prohibited from traveling outside the country. To do this, the amount of debt should not be less than ten thousand rubles. If the court made a decision to oblige to pay a fine, but the car owner still did not close the debt, representatives of state structures have the right to seize the debtor's property.

There are situations when the recipient did not receive the letter. For example, due to the absence of the taxpayer at the registration address or the notice from the mail was not received by the addressee. Then the workers postal service send the letter back to government agency. But the decision is still considered received and the motorist must pay a fine in full size, even if he does not suspect about the debt for the already sold car. The period of 60 days begins to count from the moment the postal stamp was placed on the return of the document.

You can check the presence or absence of fines on the portal of public services of the Russian Federation.

How to prevent a similar situation from happening again

According to the law of our country, the old owner must not deregister a car that was sold on the basis of a sales contract. The new owner must go through the procedure of re-registration of vehicles. But, if he did not do this, all obligations to close fines, penalties, tax collection assigned to the former owner.

To protect yourself from unnecessary cash spending and problems with the traffic police in the future, it is best to be present during the procedure for registering the car by the next owner. If for some reason you could not do this, after ten days you can check at the traffic police who the vehicle is registered on. If you are still the legal owner, you can already begin to take steps to resolve the issue.

Conclusion

Even if the claims made by the tax office are wrong, the situation with the payment of taxes should not be left to chance. The law reserves the right for an individual to challenge in court every tax notice, but this is a long and laborious process associated with additional financial costs borne by the former owner of the car. It is preferable not to bring the situation to trial, but to try to resolve it in other available ways.

The Federal Tax Service calculates the transport tax based on the data that comes from the State Traffic Inspectorate. But it happens that databases contain inaccurate information. This happens for various reasons: the information may not yet arrive at the tax authorities, or a technical error has been made, or simply the relevant data is not included in the single system mailings, but can be taken into account on an individual basis.

The most common situation: the tax was calculated on the sold car. Transport tax is charged for the number of months in a year during which a citizen owned a car. In this case, the month is taken into account in the calculations if the car was registered before the 15th day or removed from the register after the 15th day of the corresponding month. This means, for example, that if the car was registered on January 20, and deregistered due to the sale on July 5 of the same year, then the tax is paid for 5 months.

When selling a car, the deregistration of the seller usually occurs simultaneously with the registration of the car for the new owner. At the same time, if within 10 days after the conclusion of the contract for the sale of a car, the buyer has not registered the car for himself, the seller can independently apply to the State traffic inspectorate with an application to terminate the registration of the car, attaching to it the contract of sale of the car and the act of acceptance and transfer .

Therefore, if it turns out that the transport tax on the sold car continues to be charged, you should find out at the State Traffic Inspectorate whether its registration in the name of the previous owner was terminated and, if not, submit an appropriate application, and then provide confirmation of this to the tax authority.

It should be noted that duty to pay vehicle tax(as well as pay fines for traffic violations and be liable for damage caused when using a car) does not stop with the so-called "sale by proxy", that is, when transferring the rights of ownership and disposal of a car to a third party by proxy, without concluding a contract of sale. In this case, it is possible to be exempt from paying transport tax only if such a power of attorney was issued before July 2002.

The second situation: the car was stolen. If the car is stolen and is wanted, the owner also does not have to pay transport tax. There are two ways to confirm this fact:

1. Get in local government Internal Affairs and provide the tax office with a certificate stating that a criminal case on theft was initiated and the car is wanted. This certificate is valid for one year and next year if the car is not found, it will need to be received and submitted to the tax authority again.
2. If there is no desire to bring a certificate to the tax every year, then you should take it to the State traffic inspectorate. In the same place, you need to write an application to terminate the registration of the car for its owner, and then provide confirmation from the State traffic inspectorate to the tax office. In this case, you do not need to update the information every year.

How to report an error to the tax authorities?

This can be done in person during a visit to the tax office at the place of registration or through Personal Area taxpayer on the website www.nalog.ru. At the same time, access to your personal account on the site is possible either using the login and password previously received personally from the tax office, or using a confirmed account portal of public services (www.gosuslugi.ru).

The taxpayer's personal account contains information about all objects for which transport tax and property tax are charged. If some data is not true, on the site you can fill out an application for making changes to them and send it to the tax authority. Such a statement is certified by an unqualified electronic signature, which can be issued on the site.

Separately, it should be noted that a provision was recently introduced into the Tax Code that citizens are required to report to the tax authority about the presence of vehicles or objects real estate, if they are not reflected in the tax notice for the relevant period. Such communication must be sent no later than 31 December of the year following the relevant tax period(that is, for example, in relation to 2016 - until December 31, 2017). Failure to comply with this obligation may result in a penalty of 20% of the tax amount in respect of an object that was not reported.

Is it worth paying the wrongly calculated tax?

If the tax office has already calculated the tax on the basis of incorrect information, corrected data should be submitted as soon as possible so that the tax can be adjusted.

You can choose one of the following behavior options:

Don't pay tax until a new tax notice is received. It could be the best option, if the sold or stolen car was the only one and the adjusted calculation would contain zero or a very small amount.

Please note that if the tax notice is not paid on time, the tax authority may:

• accrue penalties in the amount of 1/300 of the refinancing rate for each day of delay (penalties should not be charged on the amount of incorrectly calculated tax);
• charge a fine of 20% of the amount of unpaid tax;
• notify the citizen of his employer about the debt;
• apply to the court for the recovery of the debt general rule, within 6 months from the date of expiration of the deadline for fulfilling the claim for payment of tax). In this case, the application may be considered by a justice of the peace without trial and summoning the parties; in this case, a court order will be issued to recover the amount of the debt. If, prior to the issuance of a court order or within 20 days after sending a copy of the order to a citizen, he does not submit his objections, the court order will be transferred to the bailiff to collect the debt. If such objections are submitted, then the application of the tax authority will be considered in the course of action proceedings in the district court of general jurisdiction. If the request of the bailiff is not voluntarily fulfilled within 5 days, he has the right to establish a temporary restriction on the exit of a citizen from the Russian Federation(if the debt exceeds 10,000 rubles) or to perform registration actions with the car.

Pay part of the tax, which is not in dispute (for example, if the property has several cars, or if the car was owned for only part of the year). In this way, possible penalties can be reduced, as well as the risk of filing claims through the courts and imposing additional restrictions.

Pay full tax specified in the tax notice. This will avoid the risks of accruing penalties, fines and restrictions. In this case, after the recalculation of the tax, the citizen will have an overpayment, which can later be returned upon application (which, however, will take quite a long time) or set off against future transport tax claims (unfortunately, set off the transport tax against other taxes, for example, property tax is not possible).

The choice of option depends on the specific situation: when a person found out about the debt (before the due date or some time after its expiration), the amount of the debt (less or more than 10,000 rubles), the availability of supporting documents and the ability to provide them to the tax authority (whether it is necessary to go to another region at the place of registration, is there access to the personal account of the taxpayer) and the like. If the tax notice is received in a timely manner and there is time before the due date of payment, then it is quite possible to have time to submit the corrected information to the tax authorities without the risk of accruing fines and penalties. In other cases, it may be necessary to temporarily overpay tax in order to avoid adverse consequences.

In any case, I recommend periodically checking the list of objects of taxation in the taxpayer's personal account. This will make it possible to make timely adjustments and resolve emerging issues without violating the deadlines for paying taxes established by law.

December 1 is due date property taxes, including transport. But not all car owners paid off the state without problems. Some were considered cars that had long been sold. And, judging by the complaints of readers, the situation is far from rare. The main thing is not to let everything take its course, but to understand the situation and correct the mistake.

But perhaps this is not a mistake at all. Do not forget that before December 1, you must pay the tax for the previous year. And if you owned the car, say, at least two days in January 2015, now you have to pay for one full month. Or perhaps another option. The car did not seem to exist, but technically it still belonged to you. Need to check!

"The first thing to do is to contact the traffic police and find out who the car is registered to. In accordance with Art. 357 tax code the transport tax is paid by the person to whom the vehicle is registered, until changes are made to the traffic police database. Now, for the sale of a car, it is not required to remove it from the register, but it is enough just to conclude a contract of sale. The buyer is obliged to register the car in his name within 10 days, but, unfortunately, this rule is not always observed, and the seller continues to receive receipts for the payment of transport tax. If 10 days have passed since the date of sale, and the buyer has not registered the car, the seller must himself apply to the traffic police with an application to terminate the registration of the vehicle (Article 60.4 of the Order of the Ministry of Internal Affairs of Russia of 08/07/2013 N 605). Transport tax for the period when the car was listed as yours must be paid. And to recover the amount paid from the buyer, who did not register on time," explains Diana Okuneva, a lawyer at Pravoved.ru.

Of course, a similar situation will arise after the sale of the car under a general power of attorney. Such a transaction will not exempt from tax. But if the car is really not registered to you, then the government agencies made a mistake.

"The reason is that the traffic police either did not send the necessary information to the tax office, or it did not reach. In this case, you need to contact the traffic police, where the car was registered, and request a certificate of change of ownership. You will need the following documents: -sales, acts of acceptance and transfer of the car and Money from buyer to seller. Check whether the date of conclusion of the contract and re-registration of the car are indicated in the certificate. Next, contact the Tax Office, where the notification came from. In the name of the chief, you must write an application, attach a certificate from the traffic police and a tax receipt. Describe the situation, indicate all the details of the car, the new owner, demand that the transport tax be calculated on it," Maxim Lobanov, lawyer of Pravoved.ru, explains the procedure.

Unfortunately, such errors, as practice shows, happen regularly. And some car owners are forced to spend time every year for the tax authorities to correct the information again. No one bears responsibility.

“You can write a complaint to the head of the traffic police, but there is no chance that someone will be brought to disciplinary or administrative responsibility, since in most cases the affected car owners receive a response about a system error in the computer network,” Maxim Lobanov summed up.

Alexey Dmitriev

The payment of vehicle tax is the responsibility of every car owner. But what to do if the transport tax on the sold car came?

Legal in another owner sometimes takes a long time. And with the received receipt, you need to do something - pay or clarify the situation in the traffic police or the Federal Tax Service.

A separate case is the sale of a car by proxy, which does not cancel the obligation of the previous owner to pay transport tax annually .

Today we will consider the main cases in which TN comes to the previous owner, and outline ways to solve the problem.

Who's guilty?

Before you begin to understand the age-old Russian question “Who is to blame?”, It should be remembered that transport tax is paid for the past, not the current year.

For example, when selling a car in February 2019, a receipt from the Tax Office will be sent to you 2 more times - until October 2019 (for the previous year) and until October 2019 (for 2 months of ownership in the current year, 2019).

Important! Vehicle tax is paid for the entire month of owning the vehicle, regardless of the date you sold it. You must pay the tax received for the last period of ownership of a car, although in fact you may not use it for a year or more.

If you are sure that the tax was credited to you for the period in which the car was no longer yours, then you have to figure out who is responsible for this.

FNSR of Russia

According to paragraph 3 of Article 363 of the Tax Code of the Russian Federation, the tax authorities, even if they made a mistake in determining the tax, can send a receipt for its payment only within 3 reporting periods, no more. In other words, they may not charge TN for a long time, and then suddenly flood you with receipts for the past years.

In the case of a transport tax, the tax authorities have the right to take a lump-sum tax no more than 3 years use of a car, even if the VAT has not been paid for 5 years.

State traffic inspectorate of the Russian Federation

The traffic police may make a mistake when entering data about the new owner of the car into its database, or not in time to transfer information to tax service. Then the tax authorities will charge TN according to the available outdated information, and you will continue to find receipts in your mailbox.

A notice of TN is sent to the address that the driver had at the time. It may not match the current place of residence - this will lead to the loss of notifications. So that later you don’t have to pay for several years at once, you should timely submit information about the changed data to the traffic police and the Federal Tax Service.

car buyer

When buying a car, the new owner is obliged independently at the MREO traffic police department, within 10 days. The presence of the previous owner is not required, it is enough just to provide documents for the car and. But if the buyer does not re-register the vehicle, then the tax, fines and other payments for the use of the vehicle will continue to come to the previous owner.

car seller

If the owner of the vehicle decided to sell the car not under a sale and purchase agreement, but with the help of a power of attorney, then you should not be surprised at the tax that has come for the long-sold property. It does not matter what kind of power of attorney - general, for the right to sell and manage, certified by a notary or not - it does not legitimize the change of ownership. The former owner will remain the formal owner, and he will have to pay the tax.

Important! You can sell a car by proxy only to your closest friends and people you completely trust. In any case, the transfer of the vehicle under a sales contract is the best solution.

What to do?

vehicle tax can't be ignored, even if it was calculated by mistake. Otherwise, together with the principal amount, you will have to pay more fines for delay.

If TN is accrued for the period in which you were still the owner of the car, then you need to pay it. If the car during this period was in use by another person on the basis of a power of attorney, then you should ask him to pay the tax.

If we are not talking about the transfer of a car by proxy, and the tax duty was nevertheless charged, then the car owner will have to go to the MREO and the Tax Inspectorate to justify the refusal to pay it. If it turns out that a mistake was made through the fault of these bodies, and you do not have to pay the tax, then a corresponding application is written with a request to sort out the situation.

When the problem with the incorrect calculation of tax lies with the previous owner of the car or the buyer, then it will have to be corrected on its own. To prevent this from happening, 10 days after signing the sale and purchase agreement, the former owner should come to the traffic police department where the car was registered and ask to check who is now its formal owner.

Important! If the buyer has not re-registered the car in 10 days, contact him and ask him to go through the procedure. If you refuse, you can write to the traffic police a statement about the search for a car or its disposal - these are very effective measures.

After writing an application for theft or disposal, the former owner will have every reason to remove the car from the registration with the traffic police.

If the vehicle after the sale has already been re-registered for a new driver, then in order to remove the TN, the seller of the vehicle will need to:

• Get a certificate from the traffic police that the car has already been registered to the new owner;
• Take the certificate to the department of the Federal Tax Service of the Russian Federation, from which the tax payment receipt was received;
• Write a statement to the tax service indicating the date of signing the sale and purchase transaction and details of the new owner;
• Attach a transaction document to the application. In most cases, this will be a contract of sale. It must contain the signatures of the seller and the buyer and the amount of the sale.

After consideration of the application, you will be issued a decision on the removal of illegal tax liabilities.

Transport tax on the death of the owner

Upon the death of the owner of the vehicle, the accrual of tax stops. But, since the receipt for it comes only in the fall of the next year (usually until October of the year following the reporting year), the tax can be sent to an already deceased person.

Payment of unpaid tax passes to the heirs of the deceased, after their official entry into the inheritance. After the car is inherited, the new owner will have to contact the Federal Tax Service and, if necessary, recalculate the tax amount exactly before the date of death of the previous owner. After that, it remains to register the car with the traffic police and pay the tax.

Important! The amount of transport tax cannot exceed the value of the car itself. The renunciation of the inheritance relieves the payment of the debt.

If the driver sold the car, and the tax continues to accrue, you should not delay finding out the reasons. Contact the tax service and the traffic police - there are many reasons for this error. But do not forget that when selling a TN car, you still have to pay for it next year. This is how the system of tax periods works.

When the transport tax is charged, it stops. But in this case, you will not be able to use the machine. You will have to pay only for the period until the termination of registration, including the month of deregistration. Tax accrual will resume with a new registration.

We write an application to the traffic police or tax

If the reason for obtaining a TN is the error of the Federal Tax Service or the traffic police, it is necessary to draw up an application with a request to review the vehicle registration. The notification is drawn up in a free form addressed to the head of the tax office. The application must indicate the date of sale of the vehicle.

Important: To make an application, you will need a certificate of registration of the car for the new owner.

Attached to the application:

• Vehicle registration certificate
• A copy of the car sale and purchase agreement

In practice, there is often such a situation when a person sells his car, and notices from the tax office continue to come to him regularly, demanding to pay transport tax.

A quite logical question arises: if a citizen has sold a car, and the tax comes, what should he do in this case?

The answer to it is not so complicated, it is enough to know what is written in the laws on this matter. This will be discussed in this article.

First you need to understand the essence of the transport tax. This is a payment that is made annually. The person on whom the car is registered in the traffic police is obliged to pay it.

Accordingly, when the official owner of the car changes, a notice from the tax office will already be sent to the new owner, because the obligation to pay tax will pass to him.

However, sometimes it also happens that after the sale of a car, a “letter of happiness” with a demand for payment comes to the old owner.

However, there is no reason to panic! Because sometimes the basis for taxing the seller of a car is completely legal. First you need to figure out why all the same such a paper came. There are several options for the development of events.

The sale of the car was carried out recently

According to the rules for calculating taxes established by law, the next notice of tax payment comes for the previous year.

That is, if a citizen purchased a car in 2016, then a letter from the inspectorate on tax payment will be received only in 2017.

And for 2016, the former car owner will have to pay, and it doesn’t matter how many months out of 12 in a year he actually owned the car.

If the car was transferred to another person by proxy

In fact, an unspoken sale and purchase transaction took place between the parties, but according to the documents, the owner did not change, and one transferred the car to another only for use, on the basis of a power of attorney.

Accordingly, since the owner is the same, then registration for another person in the traffic police did not occur. And then tax liability this car will continue to be carried by the citizen who has not been riding his “iron horse” for a long time.

The deal for the sale of the car was official and took place quite successfully, but the former owner still received a notice to pay tax

There can be only one explanation for this: the new car owner did not register with the traffic police within 10 days from the date of the transaction.

This period is expressly established by law and cannot be missed.

But, since the new owner is officially absent, tax burden remains with the original owner.

It is impossible to exclude such options that there could be a failure in the traffic police system or a tax notice came by mistake. Only right decision for a citizen will calmly clarify the situation.

What should I do if I received a transport tax on a sold car?

So, the citizen received a notice from the IFTS that he needed to pay transport tax for a car that he had already sold. What steps to take to avoid this illegal obligation?

First of all, you need to carefully study the sent receipt. Remember when exactly the car was sold.

It is likely that there is no error and you need to pay tax for the previous year, when else former owner drove a sold car.

If the document from the tax office came for new period, then the citizen needs to take the following possible actions.

• Try to contact the new owner, chat with him. Maybe he still hasn't registered his car with the traffic police, and the former owner has to "suffer" from this. It is worth trying to encourage him to complete the registration process so that the problem is solved.
• Contact the tax office at the place of registration and the traffic police, explain the situation, present a contract of sale, in support of their words.
• Cancel the contract of sale due to the unfair behavior of the buyer. This will have to be done in court. In this case, the money under the transaction will need to be returned and start using the car again. And pay taxes accordingly.

You don’t need to immediately run and pay the tax, but you can’t do nothing either. It is better to think about possible scenarios and respond in time to the problem that has arisen.

Why not delay reissuing the tax after the sale?

The reason for this is quite objective and simple, it looks like this.

1. If you don't respond to incoming taxes, they will accumulate, and the obligation to pay them will still lie with the seller of the car.
2. For late payments tax law also establishes fines, which can hit even harder on the wallet of a citizen who currently has nothing to do with the sold car.
3. Lengthy litigation with bailiffs.
4. Appealing applications to judicial order which is very tedious and costly.

But, in order to avoid all of the above unpleasant consequences, it is better to immediately inform the new owner about the legal ten-day period for registering the car.

And as evidence, you need to require the buyer to provide an extract confirming that the re-registration has occurred.

Then there will definitely be no deception, otherwise the previous owner can simply terminate the contract.

Check car tax debt

The traditional way to find out about tax debts is to contact your tax office with a passport.

However, you need to spend some time on this, sit in a long queue to get to a specialist and ask him just one question.

But, having access to the World Wide Web at hand, it will not be difficult to check your debt on transport tax, without leaving home. How to do it?

There are at least three main trusted sources from which such information can be obtained.

1. Official website of the Federal Tax Service of Russia, in the Taxpayer's Personal Account.
2. Bailiff website.
3. Portal of the State Service.

You need to have your own Personal Account on the website of the tax office, otherwise it will not work to check your tax debt. Here is a list of actions.

• You need to register on the website www.nalog.ru.
• Log in to your Personal Account by entering your username and password.
• You can check the tax by TIN by selecting the "Find out your debt" service.

You do not have to wait for the necessary information, since the check is carried out in real time.

As for the website of the bailiffs, you need to go to email address http://fssprus.ru/, use the "Find out about your debts" service (this window will open immediately when you go to this site). In the line that appears, you need to enter your full name. debtor and select the region of his residence.

How to check tax debt on the site nalog.ru?

Next, a list of all citizens suitable for the entered data will appear, you just need to carefully review it and look for the citizen of interest. If there is none in this list, then there are no transport tax debts for which there would already be enforcement proceedings, No.

The difficulty in viewing tax debts on the State Services portal (https://www.gosuslugi.ru/) is that for not yet registered users, you will have to create a personal account, and then confirm your identity through special sources (Russian Post offices, MFC or by mail). This will take enough time.

But for those who already have their own office in the State Services, you can go to the My Taxes service and see the debtor by his last name or TIN. Basically, this procedure is standard and similar to the previous two.