What is the tax amnesty for transport tax?

How does the transport tax appear?

Individuals are required to independently and promptly make a tax before the first of October of the following year. Most taxpayers receive a notice with an accrued payment amount in the mail. But there are times when the newsletter was lost by the service, or simply came to the wrong address. In this regard, car owners can simply forget about paying such a duty. As a result, a tax arrears on the taxpayer's personal account. And at the end of the payment period, a penalty is charged.

transport tax amnesty

Tax amnesty for transport tax writes off debts

In the Russian legislation there is such a thing as a statute of limitations. This term means the following: the supervising authority cannot collect arrears after a certain period of time. The period of limitation is calculated from the moment of arising of the debt.And if we talk about the transport tax, then its time period is three years. It is regulated by the Tax Code of the RF Art.113.

When a debt is discovered by an individual, the tax authorities are obliged to demand that the obligation be fulfilled only in the last 36 months. Tax amnesty for transport tax is as follows. For example, in 2016, the deadline for payment of the fee, which was accrued in 2013, ends. And the debt of 2014 will close in 2017, and so on.

base rate of vehicle tax

What for tax forgives debts?

The initiative to write off debts at first glance looks too strange. What is the purpose of the fiscal authorities, and what tax amnesty for transport tax will give taxpayers? First, for many years of compiling debt registers, a large number of not entirely reasonable accruals have accumulated in the supervising bodies. Such figures could be formed due to the fact that the tax authorities did not always receive timely information about the car owner. For example, the car is sold for a long time, and the former owner continues to receive charges.

Secondly, such irrelevant information prevents the tax to make a real picture of the debt that has not been transferred to the budget.Such a kind of “resetting” helps to see the current payment card and clear the base of fictitious amounts.

disability tax on transport tax

The current vehicle tax rate

Buying a new car, the motorist has a fair question about the size of the collection, which will be credited to this type of car. Due to the fact that the base rate of the transport tax is directly related to the technical characteristics of the car, many owners began to buy more economical models. Thus, they avoid charging large taxes.

Engine power is a decisive indicator. In order to calculate the amount of tax, you need to multiply the value of the base rate for horsepower capacity. It is worth noting that the key tax rate can be set at the regional level. Therefore, when calculating it is important to clarify this parameter in the local inspection. Also note that since 2015, increased ratios have been introduced for vehicles that cost more than three million.

transport tax amnesty

Preferential categories of transport tax payers

In the legislation there is a preferential category of people who are fully or partially exempt from the transfer of transport tax. It is also regulated at the regional level.The current list of beneficiaries can always be found in the tax inspectorate area.

There are groups of people who are given a bonus on paying transport tax regardless of location. First, they are participants of the Great Patriotic War and veterans of military operations. Secondly - the former prisoners of concentration camps and the disabled. For veterans and participants of the Second World War it is provided in the amount of 100%. And the tax relief for people with disabilities depends on the established group. Beneficiaries 1 and 2 groups may be exempt from payment in full.

Despite the fact that the tax amnesty for the transport tax practically exempted the population from paying old debts, you should not forget: the responsibility for the transfer of newly accrued payments remained. Therefore, do not rely on the fact that after three years of accrual disappear miraculously. Until the statute of limitations has expired, the inspection may well attract a negligent taxpayer to court.

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