Stolen car tax. How to avoid paying tax on a stolen car? What to do after a car is stolen
I am writing this post because I have encountered a problem that worries many, but the information on the Internet is the most contradictory and I have not found the correct answer.
On New Year's Day, December 31, I received “congratulations” from the tax office - they asked me for tax for all previous years on a car that was stolen from me in March 2000, it seems.
This topic was already discussed with my tax office in 2003, then I had difficulty obtaining a police certificate (the investigator had changed, the case was in the archives, etc., etc.).
Now the district tax office has announced that they have a new order from the city tax office - a certificate of theft must be submitted to the tax office ANNUALLY, because theoretically, your car could have been found, for example, on December 31 of the previous year and you would owe tax. This is the point of view of the tax office in St. Petersburg, which, as it turned out, does not coincide with the point of view of its Moscow leadership and the provisions of the law. Assuming that this “clarification” can now be removed, I present it in full:
Transport tax
Question: Why is it necessary to provide annually a document confirming that the vehicle is stolen (wanted)?
Date of publication: 06/17/2011
Question: Why is it necessary to provide annually a document confirming that the vehicle is stolen (wanted)?
Answer: In accordance with subparagraph 7 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation, vehicles that are on the wanted list are not subject to transport taxation, provided that the fact of their theft is confirmed by a document issued by an authorized body.
At the same time, the current legislation does not provide for the obligation of the Russian Ministry of Internal Affairs to submit information about vehicles that are wanted to the tax authorities.
Documents confirming the fact of theft (theft) of a vehicle are issued by the bodies of the Ministry of Internal Affairs of Russia (Ministry of Internal Affairs, Department of Internal Affairs, Department of Internal Affairs, etc.), which carry out work to investigate and solve crimes, including theft (theft) of vehicles.
In accordance with clarifications received from the Main Department of Internal Affairs of St. Petersburg and the Leningrad Region of the Ministry of Internal Affairs of Russia, the information contained in the database of stolen and hijacked vehicles is confidential and has a restricted access category, the users of which are law enforcement agencies.
Based on the above, tax authorities have the right to issue an exemption from payment of transport tax for a vehicle that is on the wanted list, provided that the taxpayer (citizen) submits to the tax authority a document confirming the fact of theft (theft) of the car, received from the relevant body of the Ministry of Internal Affairs of Russia (GUVD, Department of Internal Affairs, Internal Affairs Directorate, etc.) investigating a crime related to the theft of a given vehicle.
Due to the fact that transport tax is calculated annually (based on the results of the tax period), the submitted document must confirm the fact that the vehicle was wanted, namely, in the expired tax period. Consequently, in order to obtain exemption from payment of transport tax for a vehicle that is on the wanted list, at the end of each tax period, that is, annually, citizens must submit a corresponding document to the tax authority.
Not satisfied with this nonsense, which contradicts common sense and, as it turned out, the law, I turned to the Federal Tax Service of Russia and, to my surprise, received not an unsubscribe, but a completely intelligible answer. Below I will give it in full, but for now - briefly for those who are too lazy to delve into all this:
From the response of the Federal Tax Service of Russia it follows that citizens are not only not obliged annually bring a certificate of theft to the tax office, and even there is no obligation to provide it. It is enough for the taxpayer, on the basis of the amendments made by the Federal Law of July 1, 2011 No. 169-FZ to the Federal Law of July 27, 2010 No. 210-FZ “On the organization of the provision of state and municipal services,” to “report the vehicle registered to it, which is listed stolen (theft) and is wanted by the tax authority in any available way." The tax authority itself is obliged to continue sending requests and receiving certificates to the traffic police to confirm the fact of theft!
In addition, the Ministry of Internal Affairs is obliged, at the request of the owners (possessors) of lost vehicles, to deregister them.
Below is a complete test of the response from the Russian Federal Tax Service.
The Federal Tax Service of Russia, in response to a question sent by a taxpayer, explained that in the event of the theft of a car, there is no need to report this to the tax office and confirm this fact. When an application is received from the owner of a vehicle for tax exemption without submitting documents confirming the fact that his car was stolen, the tax inspectorate will send an additional request to the authorized body to confirm this fact, indicating the period from the beginning of which the taxable object is on the wanted list.
Let us remind you that taxpayers of transport tax are persons on whom vehicles are registered ().
The tax base for the tax is determined as the vehicle engine power in horsepower (). The tax rate depends on the engine power. So, 2.5 rubles are taken from each horsepower, if the power does not exceed 100 hp. With. With engine power from 100 to 150 hp. With. 3.5 rubles are taken per horsepower, etc. ().
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At the same time, the amount of tax payable by individuals is calculated by the tax authorities on the basis of information submitted to the tax authorities of the State Traffic Safety Inspectorate. The tax amount is calculated for each vehicle as the product of the corresponding tax base and the tax rate ().
The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period, on the basis of a tax notice sent by the tax authority (,).
Let us add that in order to receive a benefit (exemption from taxation), an individual must submit to the tax authority of his choice an application for a tax benefit and documents confirming the taxpayer’s right to a tax benefit (). The application is written in any form, and the tax authority must consider it no later than 30 calendar days from the date of the taxpayer’s application (clause 1.6 of the letter of the Federal Tax Service of Russia dated April 6, 2015 No. BS-4-11/5594@ " "). There is no specific deadline for filing an application.
I reminded you about the exemption from payment of transport tax in relation to a stolen vehicle that is wanted.
The object of taxation for transport tax is not vehicles that are on the wanted list, provided that the fact of their theft is confirmed by a document issued by an authorized body.
Documents confirming the fact of theft (theft) of a vehicle are issued by the bodies of the Ministry of Internal Affairs of Russia, which carry out work to investigate and solve crimes, including theft (theft) of vehicles.
Thus, when submitting to the tax authority the original of the specified certificate confirming the fact of theft (theft) of a vehicle, the wanted vehicle is not considered an object of taxation.
Based on the foregoing, the tax authorities have the right not to assess transport tax to the taxpayer for a vehicle that is on the wanted list, provided that the taxpayer (citizen) submits to the tax authority an original document confirming the fact of theft (theft) of the car, received from the relevant body investigating the crime related to with theft (theft) of this vehicle.
If the taxpayer presents not the original, but a copy of the certificate of theft of a vehicle registered in his name, issued by the relevant division of the Ministry of Internal Affairs of Russia, then the tax authority, in order to confirm the validity of the exemption of this vehicle from transport tax, must send to the specified division a request to confirm the fact of its hijacking
It should be borne in mind that a stolen vehicle is not subject to transport tax only during the period of its search.
In the event that the taxpayer has not received a certificate issued by the Russian Ministry of Internal Affairs confirming the fact of theft (theft) of a vehicle registered in his name, the tax authority has no legal grounds for not charging transport tax on this vehicle.
In addition, according to paragraph 5 of the Rules for registration of motor vehicles and trailers for them in the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation, approved by the Order of the Ministry of Internal Affairs of Russia “On the procedure for registration of vehicles”, in relation to lost vehicles or vehicles located in wanted, registration may be terminated upon application of their owner(s). This also applies to information about the fact that the vehicle is wanted.
Before deregistration of a stolen vehicle on the above grounds, the taxpayer, in order to exempt this vehicle from taxation, must annually confirm the fact that the stolen vehicle is wanted.
There is no need to pay tax for a stolen car. The main thing is to promptly provide the territorial body of the Federal Tax Service with a certificate from the body of the Ministry of Internal Affairs of Russia, which is dealing with the case of car theft. Such certificates will need to be provided to the tax authorities every year until the stolen car is found or deregistered.
The Federal Tax Service of Russia has clarified the procedure for exempting cars that are wanted from transport tax. In order not to pay tax on stolen property, the owner will have to annually confirm the fact of its absence.
There is no need to pay tax, but you will have to collect certificates
Tax service specialists reminded that individuals pay transport tax for the past year based on data from tax notices. such notifications, in accordance with paragraph 3 of Article 363 of the Tax Code of the Russian Federation, are sent annually to taxpayers by territorial tax authorities. The Federal Tax Service receives information about vehicles owned by individuals from the authorities that carry out state registration of vehicles, in particular, from the State Traffic Safety Inspectorate and Gostekhnadzor.
However, if a car belonging to an individual has been stolen, the taxpayer must independently inform the territorial body of the Federal Tax Service about this. To do this, it is necessary to obtain a document confirming this fact from the Russian Ministry of Internal Affairs agencies involved in the investigation and detection of crimes, including vehicle thefts. In particular, in the Main Internal Affairs Directorate, the Department of Internal Affairs and the Internal Affairs Directorate.
The theft certificate is drawn up in any form and can be provided to the Federal Tax Service both in the original copy and in the form of a copy. If a copy is provided, the Federal Tax Service specialists will independently request the Ministry of Internal Affairs to confirm its authenticity. Since paragraph 6 of Article 7 of the Federal Law of July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services” determines that documents issued by the bodies of inquiry and investigation during criminal proceedings are not included in the list of documents that state bodies does not have the right to demand from the applicant when providing public services.
If during the year the car was not found or deregistered, the taxpayer must provide a new certificate from the Ministry of Internal Affairs stating that it is wanted. Since, according to the provisions of Article 358 of the Tax Code of the Russian Federation, only registered vehicles are recognized as subject to taxation by the transport tax. It will be necessary to submit such certificates until the stolen car is deregistered.
Every year, all car owners pay transport tax for the past year. Employees of the Federal Tax Service determine its value based on legislative norms, information from the State Traffic Safety Inspectorate and Gostekhnadzor, which are responsible for issuing a document on state registration of a vehicle.
Having determined its size, they send a tax notice to the owner of the vehicle. This algorithm of actions is prescribed in paragraph 3 of Art. 33 Tax Code of the Russian Federation.
33 Article of the Tax Code of the Russian Federation. Responsibilities of tax officials
Tax officials are obliged to:
- Act in strict accordance with this Code and other federal laws;
- Implement, within the limits of their competence, the rights and obligations of tax authorities;
- Treat taxpayers, their representatives and other participants in relations regulated by legislation on taxes and fees correctly and carefully, and not humiliate their honor and dignity.
A person who is not knowledgeable in matters of law will think that information about the theft was received by the Tax Committee automatically, and will not do anything.
Attention! The car owner himself must inform the tax authorities about the crime committed by contacting the Federal Tax Service at his place of residence and supporting the verbal story with a certificate from the Central Internal Affairs Directorate, Department of Internal Affairs or Department of Internal Affairs.
This is the only way to exempt him from paying taxes.
What is a car theft certificate?
Certificate of theft of a vehicle – original or copy, drawn up in any form for the Federal Tax Service. Upon presentation of a copy, the tax officer sends a request to the Ministry of Internal Affairs to receive official confirmation. Only after receiving confirmation will the car owner be exempt from paying transport tax.
A year later, the procedure for obtaining a certificate is repeated if the car has not been found. No other documents are needed to temporarily remove taxation from a vehicle (Clause 6, Article 7 of Federal Law No. 210 of July 27, 2010 - “On the organization of the provision of state and municipal services”).
Where can I get the necessary paper?
So, where can I get a certificate of car theft for the tax authorities? The authorities still have not decided which committee to give the authority to issue a certificate of theft. Most often, owners of stolen cars contact the Department of Internal Affairs and receive the document required by the Tax Committee.
Sometimes Russians whose cars have been stolen cannot obtain a temporary suspension of payment of transport tax. The tax officer refuses to attach a photocopied certificate to the application. It requires the applicant to provide the original with the official seal. Are his demands legal?
Important! Documents from the bodies of inquiry and investigation, when a criminal case has been opened, are prohibited from being issued through the State Services website.
Step-by-step instructions: how to do it?
An application for theft of a vehicle must be filled out and submitted within 2 days from the date of the crime. In his absence, no criminal case will be initiated. When submitting an application, indicate whether there were documents in the car or not.
The document submitted to the ATS authorities is written in any form with the obligatory indication of the following data:
- Date of Birth;
- information about registration and place of residence, if they do not match.
In the statement they write about what happened, indicate the make of the car and the time when the emergency occurred. At the end, the document is signed and dated.
After receiving a complaint, police officers arrive at the scene of the incident, and then the car owner writes an explanation. It indicates the body number, engine type, presence/absence of anti-theft agents, special signs/marks, presence/absence of things in the cabin, amount of fuel in the gas tank.
Having written everything, the owner hands over the spare keys to the police officers. He receives a coupon confirming the receipt of the application., a resolution on the initiation of a management company, an act of acceptance of documents and keys.
With the received documents they contact the insurance company and the Federal Tax Service of the Russian Federation. Those who insure their car in case of theft go to insurers, and everyone who does not want to pay tax on the vehicle goes to the Federal Tax Service. They bring a certificate of theft and temporary termination of car registration to the Tax Committee if they are not sure that the car will be found.
Russians submit an application that consists of 2 parts: introductory and main. In the introductory part they indicate passport and address information, and in the main part - the make of the car, all information about it and the reporting period when the recalculation should be applied.
Deadlines and fees
A certificate of theft is issued on the day of application. It contains comprehensive information on the criminal case: the location of the incident, time, information about the owner, data on how the investigation is progressing, etc. Car owners do not pay state duty to obtain it.
Useful video
Watch a video on the topic of transport tax on a stolen car:
Conclusion
Many car owners whose car was stolen for the first time do not know that they will have to submit an application to the Tax Committee. If they read the explanations of the Ministry of Finance of the Russian Federation on this matter, they will understand that only with a certificate of theft will they be exempted from paying transport tax for twelve months (if the car is not discovered earlier).
If you don’t take it to the Ministry of Internal Affairs and don’t take it to the Tax Code, the tax will continue to be charged. When registration is temporarily suspended, vehicle tax is not paid until the police find the car.