Chapter 28 of Section IX of the Tax Code of the Russian Federation (abbreviated as the Tax Code of the Russian Federation), as well as regional legal acts, establish the obligation of persons to whom cars are registered to pay transport tax. Find out where to get a receipt for payment of transport tax in 2021 and how to fill out a declaration from this material.
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Differences in tax payment between citizens and legal entities
Taxpayers for this state fee can be not only citizens, but also organizations. However, the procedure for calculating the payment amount for individuals and legal entities has a significant difference. These differences are recorded in paragraph 1 of Art. 362 of the Tax Code of the Russian Federation , which states that:
taxpayers-organizations calculate the amount of tax and the amount of advance tax payment independently. And the amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.
This body is the traffic police.
In this case, a vehicle tax receipt is issued and sent exclusively to citizens who, from a legal point of view, are individuals. Companies with which the car is registered are required to independently fill out a special declaration.
Individuals receive documents by regular mail, although you can also use the services of the official electronic portal of the Federal Tax Service of the Russian Federation. By logging into your personal account, a person can download and print a receipt from there. Legal entities also have access to download declaration forms in electronic form, which are then printed.
What is transport tax
Transport tax is a property tax. Same as land or real estate tax. Transport tax is paid by individuals and legal entities; in this article we consider the tax for individuals.
Who should pay? Transport tax is paid by the owners of this transport:
- • car;
- • motorcycle and scooter;
- • bus;
- • self-propelled vehicle, for example, a swamp vehicle;
- • snowmobile or motor sleigh;
- • airplane or helicopter;
- • yacht, boat, motor boat or jet ski. An inflatable boat with an outboard motor must also be registered if the weight with the motor is more than 200 kg, and the motor power is more than 8 kW.
In this article we talk only about cars.
Who doesn't pay transport tax ? According to the law, the owner does not pay transport tax:
- • cars equipped for disabled people;
- • machines with power up to 100 hp. pp., received through social security authorities;
- • agricultural machinery.
Also, until 2024, owners of electric cars in St. Petersburg, Moscow, Moscow, Kaluga, Kemerovo, Lipetsk, Amur, Irkutsk, Kaliningrad and Tyumen regions, and the Kabardino-Balkarian Republic are exempt from paying the tax.
How to get a transport tax receipt for a car
According to paragraph 2 of Art. 52 Tax Code of the Russian Federation :
if the responsibility for calculating the amount of tax is assigned to the tax authority, no later than 30 days before the payment deadline, the tax authority sends a tax notice to the taxpayer.
As a general rule, the Federal Tax Service sends payment documents to each taxpayer by registered mail.
It is allowed to hand over the notice personally to the car owner against signature. Also, the notification may be sent by email after obtaining the taxpayer’s consent, and the document will be considered received from the moment the email is sent. If the Federal Tax Service of the Russian Federation sends documents by registered mail, then, according to clause 4 of Art. 52 Tax Code of the Russian Federation :
The tax notice is considered received after 6 days from the date of sending the registered letter.
However, there are times when payment documents are lost. In such a situation, there are several options to find a receipt for transport tax:
- go with the TIN certificate and identification document to the local tax office and apply for a receipt;
- log into your personal account on the State Services website, go to the official website of the Federal Tax Service - nalog.ru and log in to it using the account created on the State Services portal;
- go to the website of the Federal Tax Service of the Russian Federation, register on it or log in to your personal account and find the payment document there.
The latter method should be described in more detail and all stages of receiving documents electronically should be outlined. online service on the Tax Service website called “Payment of taxes for individuals”. There you can pay not only the fee for the car, but also for property, personal income tax, and other state duties.
To print a receipt for payment of transport tax for individuals, first on the website you need to fill out a request for the document in your personal account on the electronic portal of the Federal Tax Service of the Russian Federation. This happens as follows:
- Full name to be filled . the person obligated to pay the fee, as well as his TIN.
- The type of state duty is selected (in our case, it is a tax on a vehicle), the address where the car owner lives is entered into the form, the type of payment is indicated (direct tax, penalty, fine or accrued interest), and the amount of tax payable is entered.
- Select the method of payment (non-cash or cash).
- The document itself is being formed.
Next, you need to decide how exactly you will need to print a receipt for transport tax from the tax office website. The document is usually in PDF format, so to read it on a computer you will need Adobe Acrobat Reader, SumatraPDF or similar software. The downloaded file is opened using these programs and printed on a printer.
It is worth noting that, according to Art. 45 Tax Code of the Russian Federation :
The taxpayer is obliged to independently fulfill the obligation to pay tax.
However, the state fee can also be paid by another person. To do this, the latter needs to reflect in the payment document information about the person for whom the fee is paid.
Guide to Searching Through Wallets
We figured out where to get a receipt for paying transport tax. But, as already mentioned, in order to contribute funds to the state treasury, you can do without it. It is enough to find information about the accrual in the database of the Federal Tax Service of the Russian Federation.
This can be done via the Internet. Let's look at the process using the example of working with electronic wallets. In the case of Internet banking and the “Payment for government services” service, the algorithm of actions will be approximately the same.
Instructions for searching taxes through Yandex.Money look like this:
- Open your e-wallet.
- Select the “Check taxes” option.
- Indicate the person's tax identification number.
- Confirm database scanning.
All accrued and outstanding taxes will be displayed in the menu that appears. You need to select the “Transport…” item, and then confirm the payment. That's all. And you don't need a receipt!
Learn more about the information contained in the notice and receipt
The Federal Tax Service of the Russian Federation, having carried out all the necessary calculations, sends a notification in an envelope about payment of the state duty with a receipt attached to it to the registration address of the car owner. Both documents are drawn up according to special rules. The notification must contain information about:
- tax authority that sent the letter (full name of the government agency, as well as background information - telephone numbers, link to the official website, email, etc.);
- taxpayer (full name of the taxpayer, information about his place of residence);
- the name of the regional fee , as well as the amount required for payment;
- period in which the state duty must be paid;
- penalties in case of ignoring the obligation or late payment (the interest rate of the penalty is indicated in detail).
A receipt for payment of transport tax from an individual contains information about:
- the owner of the car (in addition to his residence address and full name, the document also contains a tax identification number);
- the recipient (i.e. the Federal Tax Service of the Russian Federation and its bank account to which the payment will be received);
- the exact amount of the state fee ;
- the date by which the obligation must be fulfilled;
- other details (checkpoint, BIC, OKTMO, KBK, etc.).
For those who do not know what a transport tax receipt looks like, it is worth clarifying that it has recently undergone changes. Now the form has begun to be drawn up in accordance with modern requirements - a QR code , with which you can simplify the payment procedure.
By presenting the code to an ATM equipped with a scanner, the user allows the machine to read all the necessary information from it, in particular about the amount of the payment. The owner of the car will only need to enter the TIN data at the ATM. Sometimes a driver's license number as well as passport information may be required.
How to pay transport tax through the Sberbank mobile application
You can also make a tax contribution on your phone using the Sberbank Online mobile application. In general, the operation scheme is not too different from the procedure performed on a computer.
You need to do the following:
- Log in to the mobile application. Select a card to write off funds. Go to the "Payments and Transfers" section.
- Select the term “Taxes, fines, duties, budget payments.”
- Go to "Taxes".
There are several payment options available below:
- for legal entities;
- by document index;
- search for overdue taxes by TIN;
- according to arbitrary details.
When you select a line for making a contribution by a legal entity, a form for entering data will open:
- BIC of the recipient's bank;
- recipient's current account;
- KBK;
- INN of the tax authority.
Payment by document index is carried out by searching for a payment document using a unique digital combination, which is entered into an empty line.
The search for overdue transactions, as in the Sberbank Online service of the computer version, is carried out by entering the TIN.
When paying using arbitrary details, please indicate:
- BIC;
- Account number;
- KBK;
- Recipient's TIN.
By QR code
The QR code payment function can be selected in the “Payments” section of the mobile application or in subsequent stages.
Next, all you have to do is point your smartphone camera at the QR code located on the payment receipt. It is necessary that the barcode falls into a special area on the screen. After identifying the QR code, the details will be automatically filled in. Check the data and confirm the operation.
We recommend reading: Payment using Sberbank QR code
Filling out a transport tax return for legal entities
Organizations, regardless of their legal form, do not have to worry about receiving receipts. They have their own procedure, which consists of filling out a declaration. The company's accounting department itself calculates the amount of the fee payable, taking into account amendments to regulations.
The declaration contains several sections:
- Title page - all information about the legal entity will be entered on it.
- Section I - informs tax authorities about the payment amount that the organization is going to pay.
- Section II - indicates the procedure for calculating state duty.
If a company owns several cars, then there is no need to fill out separate declarations for each car. The document is submitted in one copy for all vehicles owned by the legal entity.
In addition, there are some features of filling out the declaration:
- The form can be filled out manually or printed.
- When choosing the manual filling method, it is prohibited to use pens with colored paste (green, red, etc.). The document is filled out using pens with blue, black or purple ink.
- Double-sided printing of the declaration is prohibited. Each section must be printed out on a separate sheet of paper. Each sheet must be numbered.
- It is not allowed to correct the data entered on the form using an eraser or a proofreader. However, if there is a need to correct old information, these changes must be certified by the applicants by their signature on the document.
- One character is entered into one cell. Space is also a symbol.
- If, when calculating the amount of the state duty, it is calculated in rubles and kopecks, the latter are not recorded. If the amount is below 50 kopecks, then it is not paid. If it is higher, then it is rounded to the nearest ruble (for example, if the total amount is 1800 rubles. 60 kopecks, then 1801 rubles are payable).
- All information is entered into the document in capital block letters.
You can learn more about how to fill out the declaration correctly in order to avoid significant errors in Order of the Federal Tax Service of the Russian Federation dated December 5, 2021 No. ММВ-7-21/ [email protected] . The same order also contains a form attached, which can be downloaded directly from the legal document.
Receipt for payment of transport and property taxes
The receipt on the basis of which the tax for the use of the vehicle is paid is generated according to the PD-4 form. It must be delivered to payers at least 30 calendar days before the last payment date. And according to tax legislation, transport tax debt must be repaid before December 1 of the year for which the money is paid. For example, a citizen must pay the transport payment for 2021 before December 1, 2021.
It is believed that if there was no notification of the need to pay the debt, then there is no need to transfer money. But, as practice shows, tax officials can make a citizen happy by sending him several “forgotten” notifications at once. Thus, in the next calendar year they will be given the right to demand compensation for debts for 2021, 2021 and 2021. That is why it is better for a car owner not to take risks, but to ask how to get a receipt for payment of transport tax in order to pay off the debt yourself.
Procedure for printing a tax receipt
You can generate and then print the finished receipt on the official website of the tax service. This requires:
- Open the service “Payment of taxes for individuals”;
- Go to the “Make a request...” tab.
- A form will appear on the monitor in which the following information should be indicated:
- Full name of the person who is going to pay the debt;
- its identification number;
- indicate the type of tax you intend to pay;
- payer's registered address;
- payment amount;
- how payment will be made.
After filling out all the data, a new tab will open, where the generated receipt in PDF format will be displayed. If this does not happen, make sure you have Acrobat installed.
The opened receipt for property tax for individuals or for a vehicle can be printed immediately or saved to a flash drive.
As for the payment method, there are two options available - non-cash and cash. In the latter case, the payer will receive a pleasant bonus in 2018. He will be given the opportunity to transfer funds without paying a payment commission.
In the first case, a citizen needs to visit a bank branch and pay there by presenting a printed payment slip to the cashier.
What information is included in the receipt?
Mandatory data that must be present in the document include:
- Full name of the person who is the payer;
- the address at which this citizen is registered;
- its identification number;
- the bank to which the paid amount will be transferred;
- the day by which the money must be transferred;
- payment amount.
In 2021, receipts will feature a QR code.
With its help, a person will be able to pay off tax debts at any ATM where a reader is installed.
Deadlines for payment of transport fees
Art. 363 and 363.1 of the Tax Code of the Russian Federation establish the period during which the obligation to pay state duty for a car must be fulfilled. The regulations state that the fee:
is payable by individual taxpayers no later than December 1 of the year following the expired tax period, and tax returns are submitted by corporate taxpayers no later than February 1 of the year following the expired tax period.
The state tax for cars is a regional tax, and legal entities pay it in installments every quarter, and at the end of the period they pay the final amount. According to the same article. 363 Tax Code of the Russian Federation :
The procedure and deadlines for payment of tax and advance payments of tax for taxpayer organizations are established by the laws of the constituent entities of the Russian Federation.
Knowing the deadlines is necessary because in case of delay in fulfilling the obligation, the Federal Tax Service of the Russian Federation may charge a penalty. Therefore, even if payment documents do not arrive on time for any reason, the fee must still be paid within the due date.
Where and how to find information about TN? Step-by-step instruction
Before paying the tax, of course, you should find out complete information about it. To do this, you need to go to your personal account and follow the following algorithm:
- find the section called “Taxes and Finance”, go to it;
- as a result, a window will open in which you need to go to the “Tax debt” item;
- a page will open where you will find the “According to personal data” tab;
- In the appropriate fields, enter the information written in your passport, as well as your individual tax number.
All you have to do is click the “Find Debt” command and in a few seconds you will know the full information about your debts for the car, including transport tax.
Errors in documents: what to do
Although most work is now done on a computer, government agencies employ ordinary people who can enter incorrect data into computers. Errors in calculations may arise due to incorrect indication of the engine size or its toxicity level, the age of the vehicle or the period of ownership.
Incorrect calculations may lead to an unreasonable increase in the payment amount. You can fix this error in different ways:
- Submit an application to the Federal Tax Service of the Russian Federation, which will clearly indicate the reasons for the inaccuracy in the calculations.
- Go to the local tax office and show the vehicle registration certificate to prove your case .
- Subsequently, civil service employees will be required to send the received information to the traffic police, which will record the new data, recalculate and send the updated information back to the tax office.
Further, the obligated person has the right to request a new document for payment if he cannot independently print out a receipt for car tax on the electronic portal of the Federal Tax Service of the Russian Federation through his personal account.
Advantages of the Gosuslugi.ru portal for paying transport tax
First, it is necessary to highlight the main advantages that car owners who decide to pay transport tax through government services receive:
- the ability to complete a transaction without leaving your own home or workplace;
- 24-hour service to citizens;
- no need to waste time standing in queues;
- the presence of a support service that answers all questions;
- absence of corruption schemes.
The site also has a version designed for use by people with low vision.
Where can I get a new copy of the receipt for taxes paid long ago?
There are situations when taxes have been paid long ago, and receipts confirming this fact have been destroyed. How to prove that payments have been made in this case? To do this you need:
- contact the bank where you made the transfer of funds;
- ask an employee of this financial institution to provide documents confirming payment of the debt;
- Photocopies of documents must be sent to the territorial office of the tax service, attaching a written explanation of payment.
By following the steps above, you can easily prove payment without having to repay your transport or property tax debt.
Last update 2019-03-02 at 14:53
Citizens are obliged to pay for the property they have, but do not have to count the amounts due: the inspectors of the Federal Tax Service of Russia do this instead. As a result, letters with ready amounts and payments are sent to payers. But if you have lost a receipt for payment of an individual’s transport tax, can you restore it yourself?