The tax on a stolen car is often received by those vehicle owners who did not take care to notify the Federal Tax Service in a timely manner. Correct the situation and recalculate mono only if a document is provided from the police regarding the theft or from the traffic police in connection with deregistration.
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Concept
Transport tax is an annual duty to the state treasury, calculated on the basis of the technical characteristics of the car and subject to mandatory payment.
Category Features:
1. Calculated individually; 2. The technical characteristics of the car are assessed, such as:
- year of issue;
- engine power;
- vehicle category;
- region in which the vehicle is registered.
Vehicle theft is the commission of deliberate actions aimed at stealing a car from its owner.
Category Features:
- the action is classified as criminal;
- This category includes any manipulations related to cases of use of the car by someone other than the owner and without the consent of the current owner of the vehicle;
- children using their parents' car without the latter's knowledge also qualifies as theft;
- entails the imposition of liability measures (administrative, criminal, material).
What to do if your car is stolen?
The algorithm is as follows:
- record the time the loss was discovered;
- try to find witnesses to the incident and take their contact information and numbers;
- call the police to file a statement or go to the police station;
- report the theft to the traffic police and deregister the car.
How to write a report of theft
To write a report of theft you must:
- the owner of the car must appear at the police station;
- explain the reason for attendance and provide title documents for the car;
- fill out an application;
- receive a certificate of acceptance of the application;
- wait until a criminal case is initiated.
an example here .
The statement regarding the theft of a vehicle contains the following information:
- name of the police station;
- information of the applicant with his contact details;
- information about the incident, indicating all the details of what happened (time, place);
- characteristics of the vehicle indicating data from the registration card;
- information about witnesses (if any could be found);
- request to take action regarding the theft;
- date, signature.
Procedure for notifying the tax authorities about theft
After receiving a certificate from the police department confirming the acceptance of the application to initiate a criminal investigation of the vehicle, the vehicle owner is obliged to notify the tax authority that charges the duty.
To do this, you must follow the following order:
- appear in person at the tax authority, having documents for the vehicle with you;
- write an application addressed to the head of the inspection;
- provide a police certificate regarding the theft.
If a car was deregistered due to theft, then the traffic police are obliged to independently notify the Federal Tax Service about current changes in the database, but, as practice shows, the traffic police often neglects this need and the tax continues to be received by the motorist whose vehicle is wanted.
Conditions for cancellation
A complete cancellation (exemption) from payment of transport tax occurs in the event of deregistration of a car or sent for recycling.
Of course, any of the above registration activities can be carried out with a stolen car.
The difference is that with regular deregistration, this procedure can be easily repeated if the vehicle is found. If a car is recognized as scrapped, it is prohibited to re-register it and generally move around.
Details about whether it is worth buying a car that has been stolen are written in the article: Buy a car after it has been stolen. Don't know how to deregister a car after it's been stolen? Read about it here.
How to pay transport tax if a car is stolen
There is no need to pay transport tax on a stolen or stolen car (clause 7, clause 2, article 358 of the Tax Code).
Let's pay attention!
Car owners are exempt from paying transport tax even after the search for the car is completed, if it has not been returned to the owner.
Beginning with the 2021 tax year, a repossessed vehicle is not subject to tax until the month it is returned to the owner. That is, if the search is stopped and the car is not found, no tax is charged (Federal Law No. 63-FZ dated April 15, 2019).
Before this, a different rule was in effect: cars were not taxed only while they were being searched on the basis of a document issued by an authorized body. When the search was stopped, including when the stolen car was not found, the tax calculation was resumed.
The facts of theft (theft) and return of the car are confirmed both by a document issued by an authorized law enforcement agency, and by information received by the tax inspectorate from the registration authorities (traffic police, state technical supervision inspection, etc.) in accordance with Article 85 of the Tax Code.
Previously on the topic:
A stolen car is not taxed until the owner gets it back
How to avoid paying tax on a stolen car
Procedure when tax is charged for a stolen car
The recognition of a car as wanted in connection with theft is the basis for releasing its owner-taxpayer from the obligation to pay transport tax until the end of the criminal case.
The reasons for charging tax on a stolen car are:
- untimely notification of the tax authorities;
- The tax authority did not take into account the theft documents due to their loss or an error by the employee who made the calculation.
To recalculate the accrued tax for a stolen car, you must again take a certificate from the Department of Internal Affairs and re-apply to the tax authority. The period for consideration of such an application will be 30 days, after which the applicant will be sent a newly generated receipt with recalculation by postal notification.
What should I do if I receive a transport tax notice for a sold or stolen car?
Notification of tax payment is received by all persons on whom vehicles are registered (Part 1 of Article 357 of the Tax Code of the Russian Federation
).
At the same time, the amount of transport tax paid by individuals is calculated by the tax authorities on the basis of information submitted to the tax authorities by the divisions of the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia (clause 1 of Article 362 of the Tax Code of the Russian Federation
;
pp. “c” clause 11 of the Regulations, approved. Decree of the President of the Russian Federation dated June 15, 1998 No. 711 “On additional measures to ensure road safety”
;
Clause 2 of the Decree of the Government of the Russian Federation dated August 12, 1994 No. 938 “On state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation”
).
Let's consider the procedure for a taxpayer when receiving notifications of payment of transport tax in relation to sold and stolen cars.
1. Notification received, but the car is sold
In this case, we recommend following the following algorithm.
Step 1. Contact the tax authority to determine the reason for sending you a notice
The reasons for sending a notification may be different: by mistake; due to the lack of information from the tax authority about changes in registration data about the owner of the vehicle, etc.
If the notification is sent in error, the tax authority will recalculate tax liabilities.
It should be borne in mind that changes in registration data in connection with the transfer of ownership are carried out on the basis of an application from the new owner of the car. He must contact the traffic police to change the registration data within 10 days after purchasing the car (clause 56.1, clause 56 of the Administrative Regulations, approved by Order of the Ministry of Internal Affairs of Russia dated August 7, 2013 No. 605
;
clauses 2, 6, 11 of the Rules, approved. Order of the Ministry of Internal Affairs of Russia dated June 26, 2018 No. 399
).
Step 2. Contact the traffic police department for information about changing registration data by the new owner
If the registration data about the owner of the car was changed, then the traffic police department was obliged to send information about this to the tax authority within 10 working days from the date of change of data (clause 6 of article 6.1, clause 4 of article 85 of the Tax Code of the Russian Federation
).
It is advisable to make a written request to the traffic police department to find out whether the relevant information was sent to the tax authority.
Step 3. Contact the traffic police department with an application (recommended form in accordance with Appendix No. 1 to the Administrative Regulations, approved by Order of the Ministry of Internal Affairs of Russia dated 08/07/2013 No. 605
) on termination of registration of a vehicle
If there is no confirmation of the car's registration with the new owner, you can apply to terminate the vehicle's registration. Documents confirming the transaction must be attached to the application. In this case, state registration plates and the registration document will be declared invalid after 10 days from the date of alienation of the car (clause 8.2, clause 8 of the Rules, approved by Order of the Ministry of Internal Affairs of Russia dated June 26, 2018 No. 399
;
pp. 60.4 clause 60 of the Administrative Regulations, approved. Order of the Ministry of Internal Affairs of Russia dated August 7, 2013 No. 605
).
Based on the data received from the traffic police department, the tax authority will stop calculating the tax. If the registration of a vehicle is terminated after the 15th day of the corresponding month, then the collection of transport tax stops only from the next month (clause 3 of Article 362 of the Tax Code of the Russian Federation
).
2. Notification received and car stolen
Cars that are on the wanted list, as well as the search for which has been stopped, are not subject to transport tax from the month the search began until the month they were returned to the persons on whom they were registered. The tax is not charged even if the search is completed and the vehicle has not been found. At the same time, facts of theft (theft) of a car and its return to the taxpayer must be confirmed by documents from authorized bodies (clause 7, clause 2, article 358 of the Tax Code of the Russian Federation
;
part 6 art. 3 of the Federal Law of April 15, 2019 No. 63-FZ “On amendments to part two of the Tax Code of the Russian Federation and Article 9 of the Federal Law “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and fees” "
;
clause 1.1 Letter of the Federal Tax Service of Russia dated 04/17/2019 N BS-4-21/ [email protected] “On the main provisions of the Federal Law dated 04/15/2019 N 63-FZ relating to property taxation”
).
In addition, at the request of the owner, in the event of the theft of a car, its registration may be terminated (clause 7, clause 8.1, clause 8 of the Rules, approved by Order of the Ministry of Internal Affairs of Russia dated June 26, 2018 No. 399
;
pp. 60.2 clause 60 of the Administrative Regulations, approved. Order of the Ministry of Internal Affairs of Russia dated August 7, 2013 No. 605
).
Taking into account the above, we recommend sticking to the following algorithm.
Step 1. Contact the police department with a report of car theft
In the event of a car theft, you should write an application to the relevant internal affairs agency (OVD), on the basis of which it will issue a decision to initiate a criminal case regarding the theft, and will also issue you a certificate of theft (Articles 141, 145 of the Code of Criminal Procedure of the Russian Federation
;
Information letter from the Federal Tax Service of Russia “On the taxation of a stolen car”
).
Step 2. Contact the tax authority to recalculate transport tax
Documents confirming the theft (in particular, a certificate of theft (theft) of a car, a certificate or a resolution to initiate a criminal case), as well as your application for recalculation of transport tax, must be submitted to the tax authority that sent you the notification. You can also send documents through the taxpayer’s personal account.
However, even if you cannot provide supporting documents, it is not necessary to additionally contact law enforcement agencies to obtain them. In this case, the tax authority, based on your application, will independently send a request to the traffic police about the availability of information about the search for your car (Information of the Federal Tax Service of Russia).
If, according to the documents, the car is stolen (stolen) after the 15th day of the corresponding month, then the collection of transport tax stops from the next month. If the car is stolen (stolen) before the 15th day, then this month is not taken into account when calculating transport tax (clause 3 of Article 362 of the Tax Code of the Russian Federation
).
Step 3. Contact the traffic police department with an application to terminate the registration of the vehicle
If there are no positive results of the search, you can also contact the traffic police department with an application to terminate the registration of the vehicle. Within 10 working days from the date of termination of registration of the vehicle, the traffic police department must send information about this to the tax authority (clause 6 of article 6.1, clause 4 of article 85 of the Tax Code of the Russian Federation
;
clause 7, paragraphs 8.1 clause 8 of the Rules, approved. By Order of the Ministry of Internal Affairs of Russia dated June 26, 2018 No. 399
;
Information from the Federal Tax Service of Russia “On the new procedure for terminating the registration of a wanted vehicle”
).
Based on materials (“Electronic magazine “ABC of Law”, 2019)
Is it possible to recalculate
If there are documents confirming that the owner did not own the car and the police did not find it, a recalculation should be requested.
You can do this in the following way:
- Make a request through the taxpayer’s personal account:
1. Register a personal account (if one has not been opened previously); 2. Find an electronic payment notice for the wrongfully accrued tax (copy it to your computer to highlight the line with the excessively accrued tax); 3. On the page with the electronic tax notification in the upper right corner there is a link “report false information in the notification” - click on it; 4. We explain our position on the need to recalculate (for greater reliability, it is better to carry out your own calculation and describe it in detail in the message); 5. Attach a file with a copy of the payment notice, in which the line requiring recalculation is highlighted (especially important if you own several vehicles, since the tax for each of them will be in one notice); 6. Attach a file of a copy of the resolution of the Department of Internal Affairs or a certificate from the State Traffic Safety Inspectorate regarding deregistration.
- Visit the inspection in person or through a representative by proxy:
1. Provide the basis for the recalculation and demand that the recalculation be made immediately; 2. In case of refusal, you should write a statement/complaint addressed to the head of the inspection with a request to take measures to address the inaction/refusal of the inspection employee.
Refund of overpaid tax can be processed in the following order:
- against future tax charges (easy to track in the taxpayer’s personal account);
- refund of funds in non-cash form to the taxpayer's bank account.
The application for recalculation must indicate:
- information about the applicant indicating passport details;
- information about the tax authority;
- tax period for which transport tax was calculated incorrectly;
- information about the tax base of the stolen car.
How to recalculate transport tax
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 tax amount due to additional conditions that have appeared . 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:
- It can be offset against tax payments in the next period.
- 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:
- The tax office made an error in the notification of payment of the fee.
- The car was sold during the reporting period, but the information was not received in the tax database within a certain period.
- The taxpayer changed his place of residence.
- 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.
Required documents
When visiting the Federal Tax Service, you must collect a package of documents, including:
- passport;
- TIN;
- certificate of deregistration of the vehicle;
- a police certificate confirming the initiation of a criminal case in connection with the theft;
- vehicle registration card (if the car has not been deregistered);
- documents confirming tax benefits (if any);
- bank statement indicating the current account for transfers (if you need to return overpaid tax).
For information on how many ways there are to steal a car, see the article: types of theft. Details about what a minor faces for stealing a car? Read about it here.
Do you want to understand what hijacking is? This is written about here.
If found and returned
If a car put on the wanted list is found and returned to the owner, the Federal Tax Service must be notified about this so as not to entail tax liability and fines.
Circumstances may have the following outcome:
- If a stolen car has been deregistered, the owner must register it again, and the state traffic inspectorate will independently notify the Federal Tax Service of the changes;
- If the accrual of tax was stopped due to the initiation of a criminal case, in order to restore the vehicle as an object of taxation it is necessary:
- contact the tax office;
- write an application for the return of the stolen vehicle to the owner;
- provide a certificate issued by the Department of Internal Affairs regarding the search for the vehicle;
- The day the transport tax is calculated is the day the corresponding criminal case is closed (and not the day of notification to the Federal Tax Service, as is commonly believed).
To sum it up
Not paying tax on a stolen car is a completely legal right, despite the fact that the vehicle is still officially registered with a specific individual. A stolen car, according to Russian legislation, is not subject to tax.
To exercise the right not to pay tax, you must register the theft and obtain a certificate proving the fact of theft. Afterwards, the received document is submitted to the Tax Inspectorate, which stops collecting duties for the stolen car.
In the sequence when the tax was first paid, and then the car was stolen, you should write an application for recalculation. The tax service is obliged to accept it if there is a certificate of car theft. If no assistance is provided, you can always go to court, through which the legal rights of the car owner will be proven and the state duty money will be returned.
