How to avoid paying tax on a stolen car? Transport tax on a stolen car Transport tax on a stolen car arrives

Every owner must pay vehicle which is subject to taxation. That's what the law says. But what should a person whose car has been stolen do? Formally, the car is registered with him, but in reality it is not there. Will the tax be calculated in this case? Let’s ask driving instructors .

Tax calculation

Calculate transport tax not very difficult. The key factor here will be the number of years the car has been in use by a specific owner. Driving instructors We advise you to pay attention to the following nuances:

• If the car was owned by one owner for less than a year, then in this case an incomplete month is equivalent to a full one.
• If the vehicle was sold at general power of attorney, then tax receipts will be sent to the actual owner.

The amount of transport tax can be calculated independently using this simple formula: the tax rate is multiplied by horsepower your car, and the amount you need to pay is obtained.

All calculations are carried out based on the actual engine power, which is indicated in the documents for the car.

For correct calculation you need to know the exact number of years technical operation TS. In some regions of the Russian Federation, the tax rate depends on the period of operation and the total number of months. As stated in the explanations of the Ministry of Finance, the age of a car should be counted not from the year of its manufacture, but from January 1 of the following year.

Need to know!

1. If for some reason a car owner replaces the engine in his car, then the responsibility for entering new information into the relevant documents lies with him. When replacing any part of the car that entails a change technical characteristics The vehicle, its owner must contact the traffic police with a statement, according to which new data is entered into the documents for the car.
2. If ownership of a vehicle passes from one person to another, then transport tax is paid by both parties. But only if all registration operations were completed within one month. The month during which the transfer of ownership occurred is considered complete, and in relation to both drivers (Article 362 of the Tax Code of the Russian Federation, paragraph 3).
3. If you register your car title at the beginning of next month, this will help you avoid unnecessary expenses related to transport tax.

Tax upon theft

If it happens that your car is stolen, first of all you should write a statement to law enforcement agencies. Based on this application, a decision is made to initiate a criminal case. At the same time, you must be given a certificate stating that the car was stolen.

With this certificate you go to the tax authorities. A vehicle that is wanted after it has been stolen is not subject to taxation. You must provide the original certificate to the tax office. If you brought a copy of it, the tax authorities send a request to the police so that they confirm the fact of theft.

By the way, there is no transport tax on a stolen car only during the period of its search.

When calculating the month in which the car was stolen and the month in which it was returned to the rightful owner, are included in the period the vehicle is with the owner.

In conclusion

All the money that the state receives from the payment of transport taxes by motorists goes to the construction and repair of roads.

For failure to pay taxes, car owners are punished with fines, a ban on traveling abroad, mandatory work, or imprisonment.

Video about paying transport tax:

Roads without traffic jams and potholes!

The article uses an image from the site istochnik.info

The tax is charged on all vehicles registered to the company

Transport tax is paid by organizations where vehicles are registered (Article 357 of the Tax Code of the Russian Federation). It follows from this rule that it does not depend on whether the organization uses the car in its activities or whether it is under repair or leased, only the fact that it is registered with the company is important.

Therefore, the organization is obliged to calculate and pay from the stolen car until it deregisters it.

A similar opinion was repeatedly expressed by officials (letters dated January 24, 2012 No. 03-05-06-04/09, dated January 27, 2012 No. BS-3-11/241).

Stolen cars are excluded based on a certificate

The list of vehicles that are not taxed is given in paragraph 2 of Article 358 of the Tax Code of the Russian Federation. Cars that are wanted are also listed here (subclause 7, clause 2, article 358 of the Tax Code of the Russian Federation).

But in order to receive tax exemption, it is necessary to confirm the fact of theft (theft) with a document issued by the authority. It's about on the internal affairs body (Instruction approved by order of the Ministry of Internal Affairs of Russia dated February 17, 1994 No. 58). The same was stated in the information message of the Federal Tax Service of Russia dated November 27, 2012.

Thus, if a company’s car was stolen, you need to file a complaint with the police department, on the basis of which they will initiate a criminal case. In this case, the organization will issue a certificate confirming the fact that the car was stolen.

Let us note that in a letter dated 08/09/13 No. 03-05-4-04/32328, specialists from the main department indicated that in addition to a certificate from the police department, the fact of car theft can be confirmed by a certificate of initiation of a criminal case.

Individual entrepreneurs and individuals must submit this certificate to the inspectorate. Based on this, tax authorities will exclude the vehicle from the tax calculation. But organizations calculate transport tax independently. Therefore, they do not need to submit the received certificate anywhere.

When transport tax (advance payments) on a stolen car, it is necessary to apply calculation rules for cases of registration or deregistration of a car in the middle of the year.

The tax is calculated taking into account a coefficient that takes into account the number of months of ownership of a vehicle in the reporting (tax) period - paragraph 3 of Article 362 of the Tax Code of the Russian Federation

This coefficient is determined as follows: the number of calendar months when the organization owned the car is divided by 12 (the number of months in a year).

In this case, the month of registration or deregistration is taken into account as a full month.

EXAMPLE

The organization's car was stolen in February 2015. If it is not found by the end of the year, the organization will have to apply a coefficient of 2/12 when calculating transport tax for 2015.

But it happens that it is impossible to determine the exact time of the theft. In this case, the certificate issued by the internal affairs authorities will indicate only the period within which, in the opinion of law enforcement agencies, the car was stolen.

In this case, it is necessary to exclude the vehicle from the object of taxation from the month following the one in which the criminal case was initiated (letter of the Ministry of Finance of Russia dated 08.08.13 No. 03-05-04-04/32382).

A stolen car is deregistered

If the vehicle has not been found, search efforts will either be suspended or stopped altogether. And then the organization will again have to charge tax on the car. To avoid this, you need to deregister the car (clause 5 of the Rules, approved by Order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).

Elena Tsyrulnik,

senior consultant at VneshEkonomAudit Group of Companies

Transport tax is deducted from the income of drivers of vehicles of any type. It is local, so the main tax decisions, the amount of benefits and the form of reporting are established by local authorities. The Federal Law determines only the objects of taxation, standards and restrictions on accrual, the procedure for maintaining tax base and tax periods.

According to Chapter 28 2 parts of the Tax Code, transport tax is mandatory for legal entities and individuals who own vehicles such as cars, motorcycles, buses and other vehicles.

The following are not subject to taxation:

• Passenger cars, provided: equipped for disabled people, or with a power of up to 100 hp. or 73.5 kW, or received from social security authorities.
• Agricultural machinery, including: tractors and combines of all models, and special-purpose vehicles - livestock trucks, poultry trucks, milk tankers, veterinary vehicles. machines, equipment for soil fertilization.
• All stolen vehicles, subject to the provision of a certificate from the department of the Ministry of Internal Affairs conducting the search.

According to Article 357 of the Tax Code, if a car of the category specified in Article 358 is under repair or is not in use, the owner is still obliged to pay the tax on a timely basis. According to the norms of the Tax Code, the amount of tax is calculated based on information transmitted to the tax office from the authorities involved in vehicle registration in the Russian Federation.

Do I need to pay it if the car is stolen?

A stolen car is exempt from taxes during the investigation to find it. According to Article 362 of the Tax Code, the months of loss and return are included in the calculation period, and the rest of the search period is not included in the tax roll.

In 2013, the Ministry of Finance issued letter No. 32382 dated 08/09/13, which explains that if the exact month of the theft cannot be established, then the tax stops being collected on the 1st day of the next month, after the initiation of a case that exempts from transport tax, but only if provided certificates

The Federal Tax Service may not include the transport tax on a stolen car in the notification, if he receives from the applicant an original document from the vehicle search authority certifying information about the theft. Without an official document, tax authorities do not have the right to exclude a registered vehicle from the tax roll.

According to Art. 358 2 points 7 points The Tax Code of the Russian Federation and wanted vehicles are not subject to taxation. Proof of the theft is a document issued by the Ministry of Internal Affairs.

At the same time, the obligation of the police to transfer information from the car search database to the Federal Tax Service is not provided for by law. The taxpayer must provide the tax service with a certificate of theft independently.

How can I exempt myself from paying?

So, how can you avoid paying tax? In cases where the payer brings a copy of a certificate from the Ministry of Internal Affairs to the tax department, tax authority must first obtain confirmation from an official request confirming the authenticity of the document. Since interdepartmental correspondence may take a long time, if you present a copy of the certificate in the fall, there is a high chance that the statement will include the vehicle tax in full.

The vehicle owner is recommended to bring only the original certificate to the Federal Tax Service. Individuals and legal entities pay transport tax for the year, based on tax notices. According to Art. 363 3 clause of the Tax Code of the Russian Federation, such notifications are sent by local tax authorities annually.

Since vehicle taxes are calculated annually, You must also provide the original theft certificate every year, along with tax return or immediately after receiving the certificate. If the owner does not provide a supporting document by December 1, he is obliged to pay the tax in full. Based on Article 358 of the Tax Code, it will be necessary to submit certificates until you deregister the vehicle.

FSN receives information about vehicles in the possession of taxpayers from the State Traffic Safety Inspectorate and Gostekhnadzor, while the theft database is stored in departments of the Ministry of Internal Affairs. Therefore, the relevant certificate is received by the tax service only from the taxpayer, who must himself take it from the police and take it to the tax office. The paper is compiled in free form, but must contain the required details and a seal to confirm its authenticity.

What evidence should you provide?

Certificates confirming the fact of vehicle theft are issued by units of the Russian Ministry of Internal Affairs, including the Internal Affairs Directorate, Department of Internal Affairs, Central Internal Affairs Directorate, etc., involved in the search. The first action after discovering the theft is to submit an application to this authority. After considering the case, the police officer will register a resolution to initiate a case and issue the owner with the appropriate paper.

Thus, if you do not want to demand a certificate from the Ministry of Internal Affairs about the initiation of a case, then after filing an application for theft, you will receive a certificate of suspension of the case in 60-90 days, after which it can be taken to the tax service to cancel transport deductions.

After 2 years, if the car is not found, you will receive a certificate of closure of the case.

As for submitting a copy of the document to the tax authorities, such an opportunity has not been available since 2012, after the release of a new edition of Article No. 210 of the Federal Law of the Russian Federation. Its provisions now give the inspector the right to demand the provision of the original to confirm the fact of theft.

When calculating tax by an organization, a legal entity should also confirm the write-off in connection with theft, certificates from the police department, without removing the vehicle from the traffic police register.

The deadline for closing a criminal case regarding car theft, according to Article 76 of the Criminal Code, is 2 years.

The case of car theft under Art. 166 of the Criminal Code of the Russian Federation is suspended if the suspect has not been identified within 2 months, and can be extended for another month for further investigation.

How to deregister a stolen car with the tax service?

If the vehicle is not found within the allotted time frame for the investigation, it should be deregistered. This can be done earlier by submitting an application to the traffic police. If your car is found, it will be returned to the owner and he can register it again.

To prevent difficulties with the tax service, the car can be deregistered immediately if you do not expect it to be found in the near future. This is an optional action, since the very fact of theft gives the right to a tax break.

If you contact the traffic police to deregister a vehicle, then, according to paragraph 4 of Article 85 of the Tax Code of the Russian Federation, they will notify the tax office of this fact within 10 days.

Finally, the obligation to pay transport tax on a vehicle, according to Article 358 of the Tax Code, can only be removed from state registration at the request of the owner to the State Traffic Safety Inspectorate.

When calculating tax on such a vehicle, the owner can submit the appropriate certificate to the Federal Tax Service to write off the debt.

There is an order of the Ministry of Internal Affairs No. 1001, issued in November 2008, according to paragraph 5 of which, At the request of the owner, the registration of the vehicle can be terminated. Among other things, this is also true for stolen cars. But it should be borne in mind that if the car is found, you will have to re-register, so such an action is usually justified after the case is closed.

Take the application and the original of the received certificate to the local Federal Tax Service.

If the theft occurred before or after the 15th, then, according to paragraph 3 of Article 362. Tax Code of the Russian Federation, tax deductions on vehicles will stop in the current or next month.

Position of the Federal Tax Service

From the moment you submit a statement to law enforcement authorities regarding the theft of a car, you are released from tax obligations on this vehicle. The main thing is to present the certificate received from the police to the local branch of the Federal Tax Service on time. The original certificate will have to be carried annually until the car is found or you remove it from the traffic police register.

Video on the topic

Watch the video from which you will find out whether a car owner needs to pay transport tax if the car is stolen.

I reminded you about the exemption from payment of transport tax in relation to a stolen vehicle that is wanted.

The object of taxation for transport tax is not vehicles that are on the wanted list, provided that the fact of their theft is confirmed by a document issued by an authorized body.

Documents confirming the fact of theft (theft) of a vehicle are issued by the bodies of the Ministry of Internal Affairs of Russia, which carry out work to investigate and solve crimes, including theft (theft) of vehicles.

Thus, when submitting to the tax authority the original of the specified certificate confirming the fact of theft (theft) of a vehicle, the wanted vehicle is not considered as an object of taxation.

Based on the foregoing, the tax authorities have the right not to assess transport tax to the taxpayer for a vehicle that is on the wanted list, provided that the taxpayer (citizen) submits to the tax authority an original document confirming the fact of theft (theft) of the car, received from the relevant body investigating the crime related to with theft (theft) of this vehicle.

If the taxpayer presents not the original, but a copy of the certificate of theft of a vehicle registered in his name, issued by the relevant division of the Ministry of Internal Affairs of Russia, then the tax authority, in order to confirm the validity of the exemption of this vehicle from transport tax, must send to the specified division a request to confirm the fact of its hijacking

It should be borne in mind that a stolen vehicle is not subject to transport tax only during the period of its search.

In the event that the taxpayer has not received a certificate issued by the Ministry of Internal Affairs of Russia confirming the fact of theft (theft) of a vehicle registered in his name, the tax authority has no legal grounds for non-assessment of transport tax on this vehicle.

In addition, according to paragraph 5 of the Rules for registration of motor vehicles and their trailers with the State Safety Inspectorate traffic Ministry of Internal Affairs Russian Federation, approved by the Order of the Ministry of Internal Affairs of Russia “On the procedure for registering vehicles”, in relation to lost vehicles or vehicles that are wanted, registration can be terminated at the request of their owners (owners). This also applies to information about the fact that the vehicle is wanted.

Before deregistration of a stolen vehicle on the above grounds, the taxpayer, in order to exempt this vehicle from taxation, must annually confirm the fact that the stolen vehicle is wanted.

Transport tax is a one-time duty that all owners are required to pay. vehicles annually. Its amount is determined by several factors, such as the year of manufacture of the car, power and the region of residence of the owner.

This tax is a regional tax and local authorities have the right to adjust the amounts of payments, focusing on the base rates prescribed in the legislation.

Paying the transport tax is an unpleasant procedure for car owners. Nowadays, cases of vehicle theft are quite common.

Therefore, drivers are often interested in whether they need to pay transport tax if the car is stolen. After all, formally, the car continues to be registered with him, but in fact it does not exist.

The law states that the payers of transport tax are the people to whom the car is registered. But cars that are wanted are not subject to tax. Thus, there is no need to pay duty on a stolen car.

The main condition is confirmation of the fact of theft. The tax inspectorate must submit the relevant document issued by the authorized body.

A certificate of theft is issued by the internal affairs bodies of the Russian Federation. They are the ones who investigate and solve vehicle thefts.

In some cases, the taxpayer provides not the original, but a copy of the theft document or reports it in another way. Then the tax service sends a request to the relevant authorities of the Ministry of Internal Affairs of Russia to prove the fact of the theft and search for the car.

Data on the fact of theft and search for vehicles received from internal affairs bodies are a legal basis for not paying tax on a stolen car.

Thus, if a car is listed as stolen, this is officially confirmed, there is no need to pay a transport fee on it until it is found.

In accordance with the law, notification of payment is sent to all persons to whom the car is registered.

It often happens that the car is stolen, and the tax comes, what to do in this case interests every driver.

After all, all vehicles that are officially wanted and the fact of their theft is confirmed by the appropriate document are not subject to tax. And also, at the request of the owner of the car, it is possible to terminate its registration.

Therefore, if the car was stolen, the owner needs to follow this algorithm:

1. You need to contact the police department and report the theft. Based on this, a criminal case will be initiated for theft of the car.
2. Obtain a certificate about the theft of a car or the initiation of a criminal case. They are issued by the Ministry of Internal Affairs, which investigate thefts.
3. You can also declare the termination of registration of the vehicle. Traffic police officers will send information about this to the tax service within 10 working days from the date of termination of registration.
4. Submit the received certificate to the tax authority that sends the notification. If necessary, submit an application for recalculation of transport tax. This certificate will be the basis for tax exemption for a stolen car. The document is presented in the original. This can be done through the taxpayer’s personal account.

This step by step actions, which you need to follow if you sent a tax for a stolen car. The collection of transport tax on a stolen car stops starting from the month following the month in which the car was stolen.

Video: Transport tax on a stolen car is paid before providing the original certificate of theft

Quite often situations arise when you need to recalculate the amount of transport tax. Not everyone knows what can serve as a basis for recalculation and how to do it correctly.

First of all, recalculation is a change in the amount of tax due to new additional conditions . This procedure can be carried out not only in a smaller, but also in a larger direction. The tax office has the right to make recalculations for the last 36 months.

To undergo this procedure, the driver needs to write an application to the tax office for recalculation of transport tax in connection with the theft.

If the taxpayer has paid an amount in excess of the required amount, the following reimbursement options exist:

1. It can be offset against tax payments in the next period.
2. Full refund to the person or organization.

The second option is only possible if the application indicates the details of the personal account to which the full amount should be returned.

Recalculation of the amount of transport tax for individuals is possible in the following cases:

1. The tax office made an error in the notification of payment of the fee.
2. The car was sold in reporting period, and the information was not received within a certain period of time in the tax database.
3. The taxpayer changed his place of residence.
4. The car was stolen. Proof of this is a certificate from the traffic police, which must be available to the owner. In this case, the tax is calculated only for the time of actual use of the vehicle. If the fact of theft is confirmed, then tax officials are required to recalculate the transport fee.

Thus, the basis for recalculation is a document that confirms the occurrence of a certain situation. The taxpayer must complete an application.

Recalculation of transport tax in accordance with the law in 2019 can be done only for the last three years or for the period of time in which it was done incorrectly.

To do this, you need to submit documents to the tax office confirming this right and fill out the application correctly. When filling it out, the tax officer provides a special form.

You can submit an application in several ways:

• go to the tax office yourself or send someone by proxy;
• through your personal account on the Federal Tax Service website - https://www.nalog.ru/rn77/;
• send by mail.

The application form must provide the following information:

• passport details;
• information about the tax service department;
• the period for which the transport tax was incorrectly calculated;
• information about the vehicle that is subject to taxation.

If you have been sent tax on a stolen car, in order not to pay it or to receive a recalculation, you should contact the tax office at the taxpayer’s place of permanent residence.

If for some reason it is not possible to obtain a recalculation from the tax office, but there is every reason for this, then the physical and legal entity may apply to the court.

Often a car that has been stolen cannot be returned.. When he has not been found or deregistered within a year, the taxpayer must submit a new certificate from the Ministry of Internal Affairs, which will be proof that he is still wanted.

In order not to constantly submit such certificates, the car must be deregistered.

Car theft situations happen frequently. Therefore, the relevant question is whether the owner must then pay a transport fee. After all, the car is actually registered with him.

According to the law of the Russian Federation, a stolen car is not subject to tax. After the incident, the taxpayer must write a statement to the Department of Internal Affairs.

The internal affairs bodies will issue a certificate, which is the main basis for exemption from paying state duty on a car.