Car gift tax: who has to pay and when?

The procedure associated with donating a vehicle is quite often carried out between close relatives.

Very often, cars are passed from husband to wife, from grandparents to grandchildren, and also from parents to children. Despite this, the law does not prohibit giving a vehicle as a gift to a person who is not related to the donor by family ties.

Many donors are interested in what kind of car gift tax is provided in this case . Yes, you will have to pay, but more about this later in the article.

First of all, you should familiarize yourself with the information regarding the donation process itself and the execution of the contract.

In the process of registering a deed of gift for a car, the recipient does not provide anything in return, that is, he must not take money, any property, or charge for services.

Failure to comply with this rule may result in the gift agreement being declared invalid.

The essence of giving

A deed of gift for a vehicle is an important document for the new owner of a car . Based on it, he will be able to carry out all necessary financial transactions without the participation of the previous owner.

It is for this reason that the gift agreement, as a standard document, must be certified by a notary.

After all the necessary documents have been prepared, all the nuances have been agreed upon, a contract that is competent from a legal point of view is drawn up.

The following points should be indicated in his body:

• passport details of all parties;
• information about the vehicle;
• vehicle registration certificate number;
• date of the transaction;
• date and signatures of the donor and guarantor.

The process of drawing up an official contract for the gift of a car without papers confirming ownership of the vehicle will not be possible.

The main supporting document is the legal registration certificate of the vehicle.

A contract for donating a car to a loved one must be carried out based on a certain sequence of actions.

Initially, the car is removed from the official register with the traffic police, then an agreement is drawn up indicating information about the car, as well as contact information and details of all parties.

After signing the contract, the new owner registers the car, and this will need to be done within 120 hours from the signing and certification of the document.

The process of certifying a gift agreement does not fall into the category of necessary actions. This is done just in case, so that if necessary, all issues that arise can be quickly resolved.

To carry out certification, both parties to the transaction must provide passports and a vehicle registration document. As an addition, you can issue a certificate indicating the cost of the vehicle.

This paper can be provided by modern insurance companies, as well as organizations that specialize in providing professional technical servicing of cars. Such a company must have a special license to conduct such processes.

Registration of a gift agreement

All individuals who have reached legal age can draw up a car donation agreement by downloading the 2019 form. Also, to draw up a deed of gift, mutual consent of both parties is required. In order for a document to acquire legal force, it must be signed by a notary. What information is contained in the specified power of attorney, and how much it costs to issue it, we will find out below.

Mandatory information

In order to transfer movable property into the possession of a third person under a gift agreement, the current owner of the car must contact a notary, taking with him two passports (his own and the donee’s), a title, a valid insurance policy and a vehicle registration certificate. The following documents are needed so that the lawyer can enter the following data into the agreement:

• Last name, first name, patronymic, residential address and serial number of passports of the donor and recipient of the vehicle;
• Detailed information about the car itself: make, model, color, technical characteristics, year of manufacture, VIN code and state sign;
• Date and place of drawing up the deed of gift for the car;
• Additional conditions under which movable property must become the property of a relative (for example, the vehicle will be re-registered in the name of a daughter when she gets married).

At the end, the completed document is certified by three signatures: the donor, the recipient and the notary. Termination of the contract can only occur at the initiative of the second party, if this does not contradict the requirements established by the current owner of the car.

Additional terms

According to the law of the Russian Federation, a deed of gift for a car between close relatives or third parties may in some cases be unavailable. There are certain reasons for this:

• The donor has the status of an incapacitated person;
• The recipient is a minor;
• The gifted person holds the position of a leader or his deputy in local government or the police;
• Both parties to the agreement are legal citizens or organizations.

It is important to know! If the above conditions are met, it is impossible to draw up a contract for donating a car to your mother, father, brother or spouse. Otherwise, the document will be canceled the first time it is checked by State Traffic Inspectorate employees.

Sample filling

In order to correctly fill out an agreement for the free transfer of a car into the possession of a third party, the driver needs to familiarize himself with a sample deed of gift for a car to a close relative. It looks like this:

At the end, the form is also certified by a notary or the responsible person of Rosreestr (depending on where the third sample agreement will be sent).

In what cases do you resort to donation?

Only its direct owner, as well as a person who has a notarized general power of attorney, has the right to donate a car.

A car can be donated by an individual or an organization. In this case, only an individual can be gifted.

The process of transferring a vehicle through a gift must be registered with government agencies; in addition, such a transaction is regulated by modern tax legislation.

It states that a donated car is a certain profit that must be taxed.

One of the most common options for transferring a car is to sell it, but in certain cases the vehicle can be donated.

Quite often this happens based on the following goals:

• there is no desire to deal with the preparation of a will;
• I want to reduce the cost and simplify the process of entering into an inheritance. This is an ideal opportunity to deprive other applicants of the right to posthumous possession of property;
• the gift is made to parents in order to avoid division of property during divorce;
• one of the spouses has debts.

According to modern legislation, if the value of the gift is more than 3,000 rubles, which directly applies to cars, you will need to pay tax in certain cases and be sure to draw up a written agreement.

Donating a car

In order to transfer the car from the former owner to the one who received it as a gift, it is necessary to draw up a gift agreement. This simple legal procedure will help you avoid a number of problems in the future.

The agreement must be certified by a notary.

The document reflects all the passport data of the donor and guarantor, the state number and make of the car, information from the title, and must also indicate the date of the transaction. From this date the car becomes the property of the new owner. He can perform all legal actions with the machine.

The new owner must register the car with the traffic police. He was given 5 days for this procedure. The basis for re-registration will be a donation agreement.

Tax - is it paid or not?

Whether a gift of a car is taxable depends on certain circumstances. In particular, the presence or absence of kinship between the two participants in the gift transaction matters.

If there is no relationship between the donor and the recipient, if the person received a vehicle as a gift, he will need to report to the tax organization and submit a declaration there.

Next year you will have to pay a tax to the state treasury in the amount of 13% of the market value of the gift.

If the gift is made between close relatives, the deed of gift will not be taxed. Such participants include:

1. Spouses.
2. Parents and adoptive parents.
3. Grandfathers and grandmothers.
4. Grandchildren.
5. Adopted and natural children.
6. Sisters and brothers, both full and half.

Uncles, aunts, nephews, cousins ​​do not fall under this condition. They pay tax on a general basis.

In the process of registering a deed of gift to the traffic police when registering a car, you will need to provide documents confirming the relationship. This may include a standard marriage certificate, personal passports, and children's certificates.

How to reduce your tax?

It is difficult to imagine a former owner of a car that he would receive as a gift, then sell it and dream of paying income taxes in full. It is quite natural that any sane person will always want to save his money.

Therefore, the question of how to reduce the tax, if it was not possible to avoid it altogether, will be relevant for many sellers of movable and immovable property.

There are two legal ways to reduce the amount of income tax on the sale of a vehicle , and in relation to the taxation of one car you will have to choose only one of them.

1. Property deduction is an opportunity to reduce income from sold vehicles owned by the last owner for less than 36 months by a fixed amount of two hundred and fifty thousand rubles when calculating income tax.

Let's look at examples:

• if you sold your personal car for 250 tr. and less, then based on the difference (250 tr. - 250 tr.) * 13% = 0, you did not receive any income and, accordingly, there is nothing to pay tax on;
• if you were able to sell your personal car for 255 rubles, then you will pay 650 rubles to the state treasury. using the formula: (255,000 -250,000) * 13% = 650;
• in the event that you sold two or more cars, then the amounts received from their sale will be summed up and reduced by 250 tr, and the difference will be considered income taxed at 13%

For example, you sold three cars: (285000+ 315000 +270000) – 250000 = 620000 * 13% = 80600 rubles your tax.

1. Reducing the profit received from the sale by the amount of those expenses associated with the purchase of movable property. If you have a purchase and sale agreement, an acceptance certificate and a receipt from the seller or a receipt for payment for the purchased car, you can use this method.

The point is that if you sold your personal car and then bought another, having supporting documents in hand, you can make a simple calculation and reduce your sales tax or avoid it altogether.

Formula:

tax amount = (amount of income – amount of expenses) * 13%

For example:

• if you received 450 rubles for your car, and purchased another for 400 rubles, then your tax will be calculated using the formula:

(450000 - 400000)*13% = 6500 rub.

• in the event that the income from the sale was 400 tr, and the cost of acquisition was 450 tr, then you will not pay tax, since you did not receive income,

(400000 – 450000)*13% = 0 rub.

If the car is owned for less than three years

Close relatives will also have to pay tax if they decide to sell a car that has been owned for less than 3 years.

Tax on a gift of a car will not be charged until 36 months have passed from the date of taking ownership.

If you need to sell a car urgently, paying tax cannot be avoided, but there are a couple of methods on how to reduce the amount of accrued tax.

Using a tax deduction

The recipient, who decided to sell the vehicle earlier than this time period, can use the standard property deduction, which currently amounts to 250 thousand rubles, to reduce his expenses.

In other words, if a person who received a car as a gift sells it before three years and at a cost of more than 250,000 rubles, then from the difference received from the sale amount and deduction, he will pay 13% to the state treasury.

To understand whether you need to pay tax under a car gift agreement and how it will be calculated in such a situation, it is worth considering the following situation.

For example, a father gave his car to his son in 2021, and the son decided to sell it the next year for 1,300,000 rubles. The son has the right to use a tax deduction, that is, pay tax on the difference of 1,300,000 - 250,000) * 13% = 136,500 rubles.

Decrease in profit received

If you need to reduce the tax on the gift of a car between relatives, you can go by reducing the profit received from the sale at the expense of expenses that were incurred during the operation of the car.

This may be a waste of money on car repairs, as well as on its improvement. In this situation, all additional expenses must be confirmed by receipts and checks.

The tax here is paid on the difference between the profit received from the sale of the car and the expenses incurred.

If, as a result of calculations, it turns out that the funds invested in the car significantly exceed the profit, the owner will be completely exempt from paying tax.

In what case is a deed of gift for a car not drawn up?

We have looked at what a car donation agreement looks like (2021 sample) and what data it contains. In conclusion, it is worth listing a short list of situations in which it is impossible to conclude this document. This includes:

• The presence of incapacity of one of the parties to the agreement;
• Failure to comply with the age limit (up to 18 years);
• Drawing up a power of attorney between legal entities or companies;
• The recipient of the vehicle has the status of a civil servant.

Attention! The legislation of the Russian Federation does not provide for other reasons why it would be impossible to give your car to a third party free of charge.

We learned what a deed of gift for movable property is and who can draw it up. In conclusion, we add that compared to a standard car purchase and sale agreement, the mentioned document is not so demanding. Therefore, you can fill it out without the participation of a lawyer, who charges a lot of money for his services.

More than three years of ownership

If the vehicle, which came into possession on the basis of a gift, was directly owned for more than 3 years, the tax on gifting the car to a non-relative will not have to be paid. This rule is not influenced by the amount of the sale or any other factors.

The only thing you need to pay attention to is that the period of three years is not an abstract calendar year, but exactly 36 months, that is, the exact time of ownership of the vehicle begins in any month of the year.

To accurately determine it, you will need to look into the gift agreement . Ownership of a car begins on the date specified in the donation agreement. The time of delivery of the car for registration with the traffic police does not affect this period.

When is tax paid?

According to tax legislation, if the price of a gift transferred from a person or company to another person is more than 4 thousand Russian rubles, then an obligation to pay a tax fee arises.

When does a tax liability arise?

However, in fact, whether a gift will be subject to personal income tax or not will be determined by certain accompanying circumstances.

Circumstance 1. First of all, we are talking about the presence of a relationship between the donor and the recipient, as well as the degree of its closeness. So, if these two persons are not relatives, then you will need to not only submit reports to the tax service, but also pay a fee.

We would like to clarify one very important point: the payer of personal income tax in the case of receiving a car as a gift is the recipient. The donor does not have any obligations to pay the tax fee to the treasury and prepare the relevant declaration documents.

Payment of the tax fee to the state treasury is made the next year after the twelve-month period in which the gratuitous transfer of property took place. Its value will be 13% of the cost of the vehicle specified in the contract.

Circumstance 2. If a gift is given to a person by a relative specified in the list of the Family Code of the Russian Federation, then the received vehicle will not be taxed.

However, liberation will bring a gift received not from every relative, but only from a close one. This category primarily includes:

• parents who are biological or adoptive to the recipient;
• grandparents of the recipient;
• grandchildren and granddaughters of the recipient;
• husband or wife of the named person;
• sons and daughters, also biological or adopted into the family;
• brothers and sisters are also included in this category, and they may have two common parents or only one with the recipient.

As you can see, the state decided to make its own adjustments to the familiar concept of “close relative”. Representatives of law enforcement did not include in the list the following subjects, relationships with which in everyday life also fall into the category of rather close and family ones:

• uncles and aunts, relatives, or spouses of relatives do not fall into the category of recipients and donors, with whom family ties help to be exempt from paying taxes;
• cousins ​​also cannot receive or give a gift without paying or avoiding tax;
• nephews and nieces are another category of seemingly closest people, however, the legislative list of family ties suitable for tax exemption when donating a car does not include it.

In order to register a car received as a gift with the State Road Safety Inspectorate, the recipient will have to demonstrate a document confirming the degree of blood or relationship to the donor:

• for spouses, this confirmation will be a marriage certificate, which is issued by the civil registry office;
• if the donor is your parent or child, you must attach passport details and a copy of the birth certificate;
• for grandparents the order remains the same as for parents;
• brothers and sisters also enclose birth certificates and passport data.

If the parents are not biological, then it will be necessary to provide not only passport data, but also attach documents on the adoption of the child as confirmation of the right to donate a vehicle and tax exemption.

If your marriage is civil and has not previously been registered with the registry office, we recommend that you postpone the procedure for donating a car, or carry it out in the name of a close relative, otherwise you will have to pay the full amount of tax to the state treasury. This is because only the officially completed fact of marriage registration matters to the state, otherwise your spouse is legally a stranger to you.

Note! If you received a car as a gift from relatives, but decide to sell it before the period of three years has expired, then you will still have to pay personal income tax, as this is required by the tax legislation of the Russian Federation. This period of 36 months is called the minimum deadline. It is installed not only for cars, but also for residential properties, for example. This is done to prevent fraud.

If you still urgently need to sell the car, you will not be able to avoid paying to the state budget, but you will be able to reduce the amount of the accrued tax levy.

To do this, you will have to take advantage of the property deduction, the value of which in 2021 is 250 thousand Russian rubles

What exactly is a tax deduction? In fact, this is the amount by which the taxable financial base can be reduced. In this case, this base will be the cost of the car for which you sell it. To officially reduce it, you have 250 thousand rubles. No, they will not return to your hands, as is the case with the sale of an apartment, but will only allow you to reduce the amount of deductions due to the budget.

We talk in detail about the tax deduction when buying a car in our special article.

In other words, if a taxpayer who received a car from relatives or strangers as a gift decides to sell it before 36 months have passed from the date of receipt of the gift and registration of the car as ownership, he will have to share 13% of his own profits with the state system. However, if there is an unused tax deduction, the tax calculation process will be carried out differently than in a normal situation. Let's look at how with the help of an example.

Imagine that you are the parent of an adult son, and you decided to give him a nice car for his next birthday. My son will complete the car registration procedure in 2021. Without waiting for the three-year period to expire, he decides to sell the car next year, 2021, indicating the sale price of 1 million 300 thousand Russian rubles.

The young man has the right to receive a tax deduction of 250 thousand, therefore, the amount of the tax fee will need to be calculated from the difference between the sale price and the “body” of the deduction. It turns out the following: (1,300,000-250) * 13% = 136 thousand 500 Russian rubles.

If your son had not applied the specified deduction, he would have had to pay much more, namely 169 thousand rubles (1,300,000 * 13%).

The difference seems small, however, it is significant, because for some it is one or even two monthly salaries

There is another way to reduce the amount of tax collection - to provide evidence of the costs incurred to equip the car. These costs primarily include repair procedures associated with restoring the vehicle to working condition. In a normal situation, you can also write down the costs associated with its acquisition as expenses, however, since in the situation we are considering the gifted car does not buy, but receives for free, he did not make these costs, and therefore cannot compensate for them.

In this situation, it will be more profitable to use a property deduction, however, if you have already sold a car this year and have exhausted it, you will have to compensate part of the tax amount, confirming the costs incurred, if any, using payment and other documents, for example:

• receipts;
• bills;
• checks;
• other payment papers.

If, after the transfer, the car was owned for three years, and is sold only after their expiration, the tax fee will not have to be paid upon its sale either to relatives or to people who are not related by blood to the donors. Please note that 3 years is not a calendar period, but 36 months, lasting from the moment you receive ownership of the car. If 35 months and 29 days pass and you sell the car, you will have to give the state part of the money received for it.

You can find out the exact date of receipt of the car by looking at the deed of gift. The number indicated in it is the date on which the countdown started. It doesn’t matter when you registered with the State Road Safety Inspectorate, this does not have any effect on the previously described rule.

Paying taxes - important points

If, based on the above factors, it becomes clear that you will still have to pay tax, it is worth familiarizing yourself with some important points regarding this process.

Tax payment can be made in different ways:

1. You can personally contact your local tax office.
2. It is possible to send your tax return by certified registered mail.
3. The declaration can be filled out and sent through the official website of the Federal Tax Service of the Russian Federation.

There is a special section on the official website of the tax service where you can visit the document to fill it out correctly.

If you decide to visit the tax office in person, you will need to take the following documents with you:

• personal passport of a Russian citizen;
• TIN;
• technical passport of the vehicle;
• completed declaration;
• gift and sale agreement.

After the tax organization employee has examined all the submitted documents, he will issue a receipt for subsequent tax payment with the exact amount of tax.

The completed declaration indicates the property that was received as a gift, as well as its value. The price is usually specified in the gift deed, and if there is not, the tax will be calculated based on the market price.

It is strongly recommended not to underestimate the value, since the tax inspector is authorized to carry out an audit . If an understatement is discovered, you will have to pay not only tax, but an actual fine, penalties and arrears in the amount of the difference.

In order not to make a mistake in the process of filling out the declaration, so as not to accidentally enter all the necessary data, it is worth contacting tax service consultants with all questions or entrusting the process of filling out the document to a commercial organization that provides the relevant services.

If an individual received a car as a gift from a certain company or organization, he will not have to visit the tax office and file a return.

As an ordinary tax agent, the enterprise is obliged to independently determine the total tax base and withhold tax from the price of the donated vehicle.

The time for filing the declaration is April 30 of the year immediately following the year in which the car was transferred under a gift deed . After this, a receipt will be sent to the payer’s address, on the basis of which the tax will need to be paid by November 1.

Delay in this case is unacceptable. Literally the next day, the accrual of fines and penalties for non-payment will begin.

Important nuances regarding tax payment

If, after reading the article, you realized that you will be forced to pay tax to the state treasury upon receiving a gift, you should familiarize yourself with the important nuances listed in the following section.

What important nuances do you need to know?

First, let's talk about what ways there are to submit a declaration form with information about a received gift for verification to the Federal Tax Service of our state.

Table 1. Methods for submitting the form

This platform has a specialized section, which not only contains a sample declaration form to be filled out when donated by taxpayers (form 3-NDFL), but also specialized software that will help you fill out the declaration, spending a minimum amount of time.

Declaration 3-NDFL is unified for many cases related to the receipt of income, its declaration and the use of tax deductions of various types

In addition to this, the tax office will need to provide information from the following documents:

• the main document of a citizen of the Russian Federation;
• certificates of registration and assignment of a taxpayer identification number;
• technical passport attached to the vehicle being used;
• agreement to receive a car as a gift.

The tax inspector will study the documents submitted to him for consideration within the time established by law. Then you will receive a receipt from him, which will indicate the amount of tax due for payment to the state treasury.

Its calculation, as we have already said, is carried out according to the price indicated inside the transport donation agreement and the current rate. In 2021, the personal income tax rate is the standard 13%. However, it is only valid for residents of the country.

This status is assigned to citizens who stay inside Russian borders for more than 183 days in a consecutive 12-month period. We are not talking about a calendar year. Those citizens who spend less time in Russia will be forced to pay the state funds at a rate that seriously exceeds the previously mentioned value. It is as much as 30%.

If the contract does not indicate the price, then the tax inspector will have to determine it independently, based on the pricing policy prevailing in the car market. We also do not recommend that you cheat and try to specifically indicate a small price for a vehicle in the deed of gift, since one of the rights of the tax service in this case includes the possibility of matching the indicated market value, and if they differ greatly, you will have to:

• pay tax at market value;
• pay an additional fine;
• also contribute funds to repay the arrears;
• If there are problems with the payment and you decide to delay, you will also pay a penalty that accrues every day.

In order to prevent errors while you are filling out the declaration form in Form 3-NDFL, first review the nuances that interest you with employees of the Federal Tax Service. This can be done not only in person by visiting the branch to which you belong at your place of residence, but also by telephone, simply by dialing the hotline number of the local branch of the service.

In order to correctly fill out the 3-NDFL certificate and not lose a lot of time, you need to know what the requirements for issuing the certificate are. Our article will help with this, in which you will find step-by-step instructions for filling out the form.

You can also pay to fill out the law firm's declaration form. This should only be done if you yourself doubt the correctness of the way you entered the information, and for some personal reasons you do not want to ask the tax office for help filling it out directly. However, we hasten to assure you that filling out the declaration form is intuitive even for those taxpayers who see it for the first time.

If a person received a car from any company or organization as a gift, then he will not need to submit a declaration form to the tax service, nor will he need to pay tax. According to the letter of the law, the donor organization in such a situation will play the role of a tax agent, which by law has an obligation to independently calculate the taxable base and deduct part of it to the state treasury. By part, of course, we mean the amount of tax deduction.

The deadline for filing the return is the last day of April in the thirty-month period following the year in which the gift was received. In other words, the last date when you can submit the declaration form is the 30th of the named month.

After the tax service receives the document, it will prepare and send to the taxpayer a so-called notification, which will indicate the amount of the tax fee and the timing of its payment to the treasury. It is not advisable to pay the tax, but it is mandatory, do not allow any delays, as this delay can come back to haunt you with big problems and conflict with representatives of the service. The next day, which comes after the end of the period in which the payment should have been made, a penalty will begin to “drip” on its amount, in addition, you will be charged a quite significant fine.

Video - Declaration 3-NDFL when donating property

Features of taxation when registering a car as a gift

The taxation process when drawing up a gift agreement for a vehicle has its own specifics. Receipt of ownership of the car must be indicated in the declaration, which must be submitted to the Federal Tax Service. For the tax service, the registration of a deed of gift is considered the receipt of income, and income, as is known, is subject to taxation.

The tax on a car received as a gift is 13%, which is paid at a fixed rate by the Federal Tax Service in case of receipt of income. In a situation with a donated car, interest will need to be paid based on the cost of the vehicle. But first you need to evaluate the property. This action is best carried out during the creation of the contract, including the price in the text of the agreement. This will help avoid the accrual of large tax contributions after receiving a vehicle as a gift.

However, there are exceptions to the rules. Under some circumstances, taxes will not be paid after the deed of gift is signed.

Under what circumstances can you avoid paying tax contributions after receiving a car as a gift?

Payment of tax contributions when receiving a car as a gift can be avoided if the recipient is a close relative of the donor.

Every person can give any property to their relatives without any restrictions. The recipient will not pay any taxes. The most important thing is that the transaction is completed free of charge. Otherwise, the Federal Tax Service may see the agreement as fictitious and immediately cancel it.

Is it possible to restore the balance from a lost Troika card?

“I came to visit a friend in Moscow. I bought a Troika card and put money on it. Since I was going to actively travel around Moscow, the amount came out to be quite decent. But here's the problem: I can't find the card. But there is a receipt for its purchase. Is it possible to restore a transport card while maintaining the balance? Alesya, Mogilev."

The Troika unified transport card is, in fact, a durable analogue of a paper ticket with the ability to top up your balance and change the fare. She is not personified. No registration is required after purchase. The travel card can be given to anyone for use or even given as a gift. Therefore, if the Troika card is lost, the passenger loses the entire balance of this “wallet”.

Unfortunately, a lost travel card cannot be restored even if you have the card number and receipt.

Your case is far from isolated. The Moscow Department of Transport and Road Infrastructure Development is aware of this problem and has already begun to develop an updated fare payment system with new Troika personalized cards. It is planned to create a new card system in which a citizen could, if necessary, block an account or transfer it to another so that the money does not disappear. The new system will be launched no earlier than 2021. Then you can safely block the card from your “personal account” and restore your balance and paid trips to the new Troika.

Taxes

Which authorities carry out the registration of deed of gift?

When you independently draw up a donation agreement, registration is carried out in:

• Registration Chamber or Rosreestr;
• Cadastral Chamber;
• MFC.

You will need to contact the registration authorities at the location of the property. When donating a vehicle, it is recommended to register the document at the donor’s place of official residence. However, the option of contacting the nearest MFC is not excluded.

After signing the documentation, the recipient should go to the traffic police department at his place of registration and register the vehicle.