Limitation period for transport tax for individuals

Car owners who have old transport tax debts should keep in mind that there is a limitation period for this type of payment. This means that the tax authorities not always entitled demand the repayment of such debts.

This review material will help you understand what the statute of limitations is for bringing to responsibility for non-payment of tax and how it differs from the statute of limitations, as well as when a citizen may no longer pay anything to the state.

The limitation period for bringing to responsibility for non-payment of transport tax

All time intervals during which are established at the legislative level. In 2019, the limitation period for transport tax for violations of its payment is regulated h. 1 tbsp. 113 of the Tax Code... According to it, if from the next day after the end of the tax period or from the date of the violation of the payment of taxes passed 3 years, then the person who committed the tax violation cannot be held liable.

Abs. 1 h. 1 tbsp. 113 of the Tax Code

A person cannot be held liable for a tax offense if three years have elapsed since the day it was committed or from the next day after the end of the tax (settlement) period during which this offense was committed and before the decision to prosecute was made ( limitation period).

Thus, the statute of limitations for tax evasion is 3 years. In case of non-payment of transport tax, legal entity a person, a three-year period is counted from the next day after the end of the tax period, that is, the year for which no tax has been paid.

Individuals, unlike organizations, do not calculate the tax amount on their own, the Federal Tax Service does it for them, sending the results of the calculations in a tax notification. According to clause 3 of Art. 363 of the Tax Code of the Russian Federation the notice cannot indicate the amount of tax for more than 3 years preceding the current one. And physical. the person, in turn, does not have to pay debts that were incurred for tax periods earlier than these 3 years.

Item 3, Art. 363 of the Tax Code of the Russian Federation

Sending a tax notice is allowed for no more than three tax periods preceding the calendar year of sending it.

The taxpayers referred to in the first paragraph of this clause shall pay tax for no more than three tax periods preceding the calendar year of sending the tax notification specified in the second paragraph of this clause.

This means that the tax notice you receive in 2019 may only show the amount owed for the previous 3 years and pay taxes assessed earlier than this period, you should not.

What is the statute of limitations and when does it expire?

Do not confuse the statute of limitations for bringing to responsibility for tax offenses, which we talked about above, and the statute of limitations. The limitation period is the period during which FTS has the right to go to court to collect tax arrears from the debtor.

To nat. persons paid taxes on time and did not accumulate arrears, the tax office takes the following steps:

If the taxpayer has not paid the debt after receiving the claim, the tax authority has the right to sue him, and it is obliged to do this within a certain time frame. Limitation period for transport tax depends on the date of receipt claims for payment of debt and its total amount. At the end of this period, the tax authority loses the right to demand payment of the debt. The general limitation period is three years. Unless otherwise provided by law, the course of the limitation period begins on the day when the person found out or should have found out about the violation of his right and about who is the proper defendant in the claim for the protection of this right ( Articles 196, 200 of the Code of Civil Procedure of the Russian Federation).

Let's take a closer look at each stage.

Did you manage to avoid paying transport tax due to the statute of limitations?

Claim for payment of transport tax

According to clause 1 of Art. 363 of the Tax Code of the Russian Federation physical persons are obliged to pay transport tax upon notification by December 1st (for example, tax for 2017 must be paid before 12/01/18.). If you have not paid tax within this period, then from the next day of delay, the accrual of penalties begins. The tax office, having discovered the debtor, sends a demand for payment of the debt within:

3 months (for debts over RUB 500);
1 year (less than 500 rubles)

Item 1, Art. 70 of the Tax Code of the Russian Federation

The claim for payment of tax must be sent to the taxpayer (the responsible member of the consolidated group of taxpayers) no later than three months from the day the arrears are revealed, unless otherwise provided by this article. If the amount of arrears and arrears in fines and fines related to this arrears is less than 500 rubles, the claim for payment of tax must be sent to the taxpayer no later than one year from the day the arrears were discovered, unless otherwise provided by paragraph 2 of this article.

Having received such a request, you must pay the full amount of the debt within 8 days unless the document specifies a different deadline.

Abs. 4 p. 4 art. 69 of the Tax Code of the Russian Federation

The claim for payment of tax must be fulfilled within eight days from the date of receipt of the specified claim, unless a longer period of time for payment of tax is specified in this claim.

note: The deadline for receiving the Vehicle Tax Notice is Nov. 1... If, this does not mean that you are for your car. In this case, you should contact the Federal Tax Service and receive a notification yourself.

In what time frame does the tax office submit an application to the court for payment of transport tax?

If the taxpayer is physical. the person ignored the requirement, which we spoke about above, then the tax office goes to court. In this case, the debt will be paid off at the expense of the debtor's property in accordance with par. 1 p. 1 of Art. 48 of the Tax Code of the Russian Federation.

The tax authority submits an application to the court within the following timeframes:

If the debt exceeds 3000 rbl... - during 6 months from the date of expiration of the fulfillment of the claim for payment of tax (calculated from 9th day after receiving the tax claim).

The specified application for collection is submitted by the tax authority (customs authority) to the court if the total amount of tax, due, insurance premiums, penalties, fines to be collected from an individual exceeds 3,000 rubles, except for the case provided for by paragraph three of paragraph 2 of this article ( paragraph 4, clause 1 of Art. 48 of the Tax Code of the Russian Federation).

If the debt in 3 years after the delay in the execution of the first requirement exceeded RUB 3000- during 6 months from the date the debt reached RUB 3000

If, within three years from the date of expiry of the term for the fulfillment of the earliest claim for payment of tax, due, insurance premiums, penalties, fines taken into account by the tax authority (customs authority) when calculating the total amount of tax, due, insurance premiums, penalties, fines subject to collection from an individual, such amount of taxes, fees, insurance premiums, penalties, fines exceeded 3,000 rubles, the tax authority (customs authority) applies to the court with an application for collection within six months from the day when the specified amount exceeded 3,000 rubles (paragraph 2, clause 2, Art. 48 of the Tax Code of the Russian Federation).

If the debt is within 3 years after the date of expiry of the execution of the first claim did not exceed 3000 rubles.- during 6 months upon completion of 3 years.

If, within three years from the date of expiry of the term for the fulfillment of the earliest claim for payment of tax, due, insurance premiums, penalties, fines taken into account by the tax authority (customs authority) when calculating the total amount of tax, due, insurance premiums, penalties, fines subject to collection from an individual, such amount of taxes, fees, insurance premiums, penalties, fines did not exceed 3,000 rubles, the tax authority (customs authority) applies to the court with an application for collection within six months from the date of expiry of the specified three-year period ( paragraph 3, clause 2, Art. 48 of the Tax Code of the Russian Federation).

Limitation period for transport tax in 2019

Thus, the limitation period for transport tax for individuals in 2019 depends on the individual case and expires at the moment when the tax authority is no longer entitled to file an application with the court.

This means that the limitation period is 6 months in the following situations:

from the day of delay in payment arrears on demand from the tax, if the debt exceeds 3000 rubles;
from the date of reaching the debt amount of 3000 rubles. if it has accumulated over 3 years;
from the date of expiration of 3 years after the delay in payment of the debt on demand, if for these 3 years the debt is not exceeded RUB 3000

Having debt on transport tax, you should not wait for the expiration of the statute of limitations, but you need to go and, as soon as possible, extinguish it. Remember that according to par. 4 p. 2 art. 48 of the Tax Code of the Russian Federation the court has the right to recover the debt from you even after the statute of limitations, if the tax authorities provide the court with a valid reason for not submitting the application on time.