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Where to get a receipt for payment of transport tax?

Chapter 28 Section IX Tax Code of the Russian Federation (Abbreviated Tax Code of the Russian Federation), as well as regional legal acts establish the obligation of persons on which cars are registered, paying transport tax. Where to take a receipt for the payment of transport tax in 2017 and how to fill out a declaration, find out from this material.

The differences in the payment of tax among citizens and legal entities

Taxpayers on this state harvest may be not only citizens, but also organizations. However, the procedure for calculating the amount of payment for individuals and legal entities has a significant difference. These differences are fixed in p. 1 Art. 362 NK RF, stars that:

the taxpayers-organization calculate the tax amount and the amount of the advance payment on the tax on their own. And the amount of tax payable to the taxpayers - individuals is calculated by the tax authorities on the basis of information that are submitted to the tax authorities by the authorities carrying out the state registration of vehicles in the territory of the Russian Federation.

This body is traffic police.

The receipt for the tax on the vehicle is issued and sent only to citizens. Firms on which the car is registered is obliged to fill in a special declaration.

Individuals receive documents by regular mail, although you can use the services of the official e-portal of the FTS of the Russian Federation. Entering the personal account, a person can download and print a receipt from there. Legal entities can also download declaration forms in electronic form and print them.

How to get a receipt for transport tax for the machine

According to p. 2 art. 52 NK RF,

if the obligation to calculate the tax amount is assigned to the tax authority, no later than 30 days before the payment period of the tax authority sends the tax notice to the taxpayer.

As a general rule, the payment documents of the FTS sends each taxpayer by registered mail.

The notification is allowed in person personally in the hands of the car owner on receipt. Also, the notification can be directed to e-mail after receiving the consent of the taxpayer, and the document will be considered received from the moment the email is sent. If the Federal Tax Service of the Russian Federation carries out documents by registered mail, then p. 4 art. 52 NK RF,

tax notification is considered to be received after 6 days from the date of the direction of the registered letter.

However, there are cases when payment documents are lost. Where to find a receipt for transport tax in such a situation? There are several possibilities:

  • to go with the testimony of the INN and the identity document, to the local tax inspectorate, apply for the issuance of the receipt;
  • log in to your personal account on the website of "State Service", go to the site and log in to it using an account created on the Public Services portal;
  • go to the site of the Federal Tax Service of the Russian Federation, register on it or authorized in the Personal Account and find a payment document there.

About the last way should be described in more detail and designate all stages of obtaining documents by electronic way. The tax service website has a separate online servicecarrying the name " Payment of taxes of individuals" There you can pay not only the car fee, but also for the property, personal income tax, as well as other state dresses.

How to print a receipt for payment tax for individuals? To start online need to checkout a request for a document In a personal account on an electronic portal of the FTS of the Russian Federation. This happens as follows:

  1. Filled FULL NAME. obliged to pay for the fee of the person, as well as his INN.
  2. Selects type of state duty (In our case, this is a tax on the vehicle), the address is made in the form where the car owner lives, the type of payment is indicated (directly tax, penalty, penalty or accrued interest) is made, the amount of tax payable is made.
  3. Selects payment method of payment (non-cash or cash).
  4. The formation of the document itself occurs.

Next, you should decide how to print a receipt for transport tax from the tax site. The document is usually drawn up in PDF format, so it will require the Adobe Acrobat Reader program to read it on the computer, Sumatrapdf or similar to it. The downloaded file opens with these programs and is printed on the printer.

It is worth noting that, according to art. 45 NK RF.,

the taxpayer is obliged to independently fulfill the obligation to pay the tax.

However, the state duty can pay another person. To this end, the latter is necessary in the payment document to reflect information about a person for whom the collection is paid.

More information about the information contained in the notification and receipt

The Federal Tax Service of the Russian Federation, having implemented all the necessary calculations, the envelope sends a notice of payment of state duty with the receipt attached to it to the car owner's registration address. Both documents are drawn up by special rules. The notification necessarily contains information about:

  • tax authorityby sending a letter (the full name of the state structure, as well as background information - phone numbers, link to the official website, email, etc.);
  • taxpayer (Full name taxpayer, information about its residence);
  • the name of the regional fee, as well as the amount necessary for payment;
  • periodin which the state duty should be paid;
  • penalties In the event of non-fulfillment or delay in the performance of the duty (the interest rate of the penalty is indicated in detail).

The receipt for the payment of transport tax of an individual contains information about:

  • car owner (In addition to the address of his stay and Full name, the document contains in itself and INN);
  • recipient (i.e., the Federal Tax Service of the Russian Federation and its bank account, which will receive payment);
  • accurate the size of the state fee;
  • dateto which the duty must be implemented;
  • other requisites (Checkpoint, bik, octamo, kbk, etc.).

Answering the question of how the receipt looks like a transport tax, it is worth noting that it has recently become taken into account in accordance with modern requirements. In the left top of the document fixed QR codeWith which you can simplify the payment procedure.

Brings the code to an ATM, equipped with a scanner, the device reads all the necessary information from it, in particular about the amount of the payment. The owner of the car will need to enter in the ATM only data Inn. Sometimes a driver's license number may be required, as well as passports.

Filling the Transport Tax Declaration for Legal Entities

Organizations regardless of their legal form should not be worried about where to obtain a receipt for transport tax. They have their own procedure, consisting in filling the declaration. The company's accounting department is calculated by the amount of the collection to be paid, given the amendments to regulatory acts.

The declaration contains several sections:

  1. Title page - All information about a legal entity will be inscribed in it.
  2. Section I. - Informs the tax structures on the payment sum that the organization is going to pay.
  3. Section II. - indicates the procedure for calculating the state duty.

If the company owns several cars, then you do not need to fill individual declarations for each machine. The document is submitted in one copy for all vehicles available at the legal entity.

In addition, there are some features of filling declarations:

  1. The form can be filled with manually or in printed method.
  2. When choosing a manual filling method, it is forbidden to use handles with colored paste (green, red, etc.). The document is filled with handles with blue, black or purple paste.
  3. Bilateral printing of the declaration is prohibited. Each section should be displayed through a printer on a separate sheet. Each sheet needs to be numbered.
  4. Fix the data entered in the form, is not allowed using an eraser or corrector. However, if there was a need to correct the old information, these changes should be certified by applicants by signature on the document.
  5. One character is brought into one cell. The gap is also a symbol.
  6. In the event that when calculating the size of the state duty is calculated in rubles and kopecks, the latter are not prescribed. If the amount is below 50 kopecks, it does not pay. If it is higher, it is rounded to the ruble (for example, if 1,800 rubles came out. 60 kopecks, then payable 1801 rubles.).
  7. All information is entered into a document with capital printing letters.

More about how to fill in the declaration correctly, in order to prevent significant errors, you can Order of the Federal Tax Service of the Russian Federation of December 5, 2016 No. MMB-7-21 / [Email Protected] . In the same order, the application also contains a form of a form that can be downloaded directly from the legal document.

Transport fees

Art. 363 and 363.1 NK RF Set the period for which the obligation to pay the state duty for the car should be executed. Regulatory prescriptions say that the collection

it is subject to taxpayers - individuals within a period of December 1, following the expired tax period, and tax declarations are submitted by taxpayers-organizations no later than February 1, following the expired tax period.

The state fee for cars is regional tax, and legal entities pay it in parts at each quarter, and at the end of the period makes the final amount. According to the same art. 363 NK RF,

the procedure and timing of tax payments and advance payments for taxpayers-organizations are established by the laws of the constituent entities of the Russian Federation.

Knowledge of terms is necessary because in the event of a delay in the performance of the duty of the Federal Tax Service of the Russian Federation, can accrue a penalty. Therefore, even if the payment documents did not come on time for any reason, the collection should still be included in the proper period. About how to print a receipt for payment of a tax on the car, said in previous sections of the article.

Mistakes in documents: what to do

Although most of the work is currently being done on the computer, ordinary people work in government agencies who can make incorrect data into computing machines. The errors in the calculations may arise due to the wrong indication of the volume of the engine or the level of its toxicity, the service life of the car or the period of ownership.

Incorrect calculations can lead to an unreasonable increase in the payment amount. What methods can be eliminated such a mistake:

  1. Apply In the FNS of the Russian Federation, where the reasons for inaccuracies in the calculations will clearly indicate.
  2. Come to local tax inspection and predict employees in proof of their rightness typecortist machine.
  3. Subsequently, public service employees will be required to send received information to the traffic police, which will fix new data, will implement recalculation And send updated information back to the tax.