Transport tax on a stolen car. In order not to pay transport tax for a stolen car, a certificate from the Ministry of Internal Affairs must be submitted annually. Tax on a stolen car has arrived, what to do?

Did you know that in the first half of 2012, the number of car thefts and thefts in Russia, according to official statistics of the Ministry of Internal Affairs, amounted to 18,000 and 15,000, respectively. As usual, Moscow and the Moscow region (24%), St. Petersburg and the Leningrad region (16) are in the lead %), Vladivostok and Primorsky Krai (8%), as well as Yekaterinburg and Sverdlovsk region (5%). The most stolen car brand is Japanese Mazda.

But this is information for your information, and you and I are interested in taxes. Accordingly, you, as a car owner, are interested in the question: is it necessary to pay transport tax in the event of a car theft? I will talk about this further.

Let's take a trivial situation. You left the car under the window, and the next morning the car was not under the window. You contact the police with a statement, and your car is wanted. The car has been wanted for a long time. The treasured letter comes from the tax service with notification of payment of transport tax. Should I pay tax in this situation or not?

You are required to pay transport tax, but... If you did not notify the tax service about the theft (theft). If you reported the theft to the tax authorities in any available way, then you will not pay transport tax (Letter of the Federal Tax Service of Russia dated February 17, 2012 No. BS-3-11/507@).

What document confirms the fact of theft? A certificate of theft of a vehicle registered in your name, issued by the relevant department of the Department of Internal Affairs of Russia. If you do not have such a certificate, then the tax service is obliged to independently request confirmation of this fact from the internal affairs bodies.

The question arises: from what moment will you not pay tax if you notify the tax service about the fact of theft and until what moment. From the month following the month of theft. That is, let’s say it was stolen in June, and you don’t have to pay tax from July. While the car is wanted, you are exempt from paying tax. Moreover, the following subtleties are possible here.

It should be borne in mind that a stolen vehicle is not subject to transport tax only during the period of its search. As soon as the car is found, you will have to pay transport tax, but only for the period in which you owned it.

The following development of events is also possible - your car has not been found, the criminal case regarding the theft has been suspended or terminated, a year has passed and you again receive a notification about the payment of transport tax. In this case, you must again confirm the fact of theft to the tax service and so on until you deregister the car.

The criminal case may be suspended, in which case you can, on the basis of a resolution to suspend the criminal proceedings, remove the car from registration.

After two years from the date of the theft, the criminal case is subject to termination (the period of criminal prosecution for this crime has expired) and you can deregister the car based on the termination order

Every owner of a vehicle that is subject to tax is required to pay. 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

Calculating transport tax is 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 under a general power of attorney, then tax receipts will be sent to the actual owner.

You can calculate the amount of vehicle tax yourself using this simple formula: the tax rate is multiplied by the horsepower of your car, and you get the amount you need to pay.

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

To make a correct calculation, you need to know the exact number of years of technical operation of the vehicle. 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, which entails a change in the technical characteristics of 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 its rightful owner are included in the period the vehicle was in the owner’s possession.

Finally

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

Transport tax is an annual one-time duty that all vehicle owners are required to pay. Its amount is determined by many factors, such as the year of manufacture of the vehicle, power and region of residence of the owner.

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After all, the tax is regional, and local authorities themselves adjust the amounts of payments, focusing on the base rates that are prescribed in the legislation.

Since paying vehicle tax is not a very pleasant procedure for car owners, they are looking for ways and loopholes to bypass the tax service and not make payments.

But there are also cases when the Tax legislation itself takes the side of car owners and makes it possible not to pay the road tax. One of these cases is theft or theft of a unit.

What the law says

As stated in the Tax Code of the Russian Federation (), the taxpayer of motor vehicles for road duty is considered to be the citizen for whom the registration and full registration of the car is made. And in Art. 358 describes all units that are subject to taxes.

Paragraph 2 states that motor vehicles that are being sought by internal affairs bodies are not taxed.

However, this order only applies if there is documentary evidence that your car was stolen, which can be obtained by contacting the relevant authorities.

The document that confirms the theft of the unit or its theft, which is issued by the authorities that conduct business and investigate situations with car thefts, will become a certificate of theft.

If you refer to the instructions on the search for cars and motorcycles, which have been approved, then it states that the search and further work to find stolen units lies with the responsibility of the internal affairs bodies of the Russian Federation.

How to write a statement to the police department about car theft

If your motor vehicle or car has been stolen, you must write a statement to the authorized body from the person who is the owner of the car and can show supporting registration documents.

This statement will become the basis for the internal affairs bodies to initiate a criminal case regarding the theft or hijacking of the unit.

A government agency employee is required to give you a certificate, which will be a confirming document about the fact of theft or theft of a vehicle.

The application is written at the police department itself on behalf of the car owner whose car was stolen. The form is provided by government employees.

The application indicates to whom the request is addressed, the reason, the name of the owner of the car, the approximate time of the theft and the characteristics of the car.

What is needed to confirm the fact of theft in the tax office?

Having a certificate from the internal affairs authorities in hand, you can contact the local tax office and show the document to them, as a result of which cars and motor vehicles that are put on the wanted list will no longer be subject to duty and there is no need to make annual payments on it.

However, as a result of providing a copy of a certificate confirming the theft of a vehicle, and not the original, the tax office, in order to make sure that a case was opened in your name and then exempt this object from taxation, can send a letter in which you request identification and information on your car.

But the exemption from paying road taxes does not apply for the entire year, but only for the period when the vehicle is being searched for and is not delivered to the owner.

When a vehicle is not found for various reasons, you will still have to pay that part of the transport duty for the period of time when you still had the car.

It states that when a car goes through the registration procedure, which falls during the reporting period, the amount of the duty must be calculated according to coefficients, which are determined as the number of months of owning the car divided by the number of months in the year (accounting period).

As a result of registration of the car, or registration/deregistration, the first or last days of the month, the calculation of the tax value will include the full month.

That is, the month when the unit was stolen and the month when the car was found will be fully included in the calculation of the road duty.

In other words, when the car was stolen and found in the same month, then you are not provided with any discount or non-payment.

As a result, the removal of the vehicle owner’s obligations to pay the transport duty will begin only from the next month after the theft of the unit.

In a situation where the owner of a stolen car has not submitted a certificate to an official body that will exempt him from paying road taxes during the period of not owning the car, then all this time he will pay the tax in full and without removing the obligations.

If the owner of a motor vehicle provides a certificate much later, then the exemption from transport tax will occur in exactly the same manner as if he had done it immediately after the theft, in the next month after submitting the document.

If the owner of the car, for some reason, cannot provide the government agency with a certificate from the Ministry of Internal Affairs, and has papers with him that confirm the theft of his unit, then the case is transferred to court, where the individual will prove that the car was stolen from him.

Registration documents are removed from all stolen units and the vehicles are deregistered.

The basis for this is a letter sent by the preliminary investigation authorities, who are engaged in the investigation until the case is closed.

When the vehicle is not located, the owner of the vehicle can deregister it based on a copy of the resolution issued by the police department.

This happens when the statute of limitations for investigating a criminal case of car theft has expired.

What to do if tax is charged on a stolen car

A duty can be charged on a stolen car only in one case, if you have not submitted the necessary supporting documents to the Tax Inspectorate.

After all, only this body can relieve you of the obligation to pay the road toll annually.

But if you wrote an application to the Department of Internal Affairs, received a certificate and took it to the tax office, and certificates are received, then you need to contact the government agency again to clarify the issue.

It is possible that your documents were simply mixed up and not taken into account during the new tax recalculation. That is, the reason may also be the human factor.

All motor vehicles are subject to tax, which must be paid by the owners of the cars in whose name the car is registered.

However, as a result of the theft of a car, and filing a statement with the police department and subsequent initiation of a criminal case, the owner of the car is relieved of the obligation to pay the road tax on the car while it is on the wanted list.

Transport tax is deducted from the income of drivers of vehicles of any type. It is local, therefore 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 the 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 officials 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 office, the tax authority must first obtain confirmation through 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, together with the 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, is finally relieved only by deregistration 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.

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.