Terms of the statute of transport tax: the case

Surely, many were in a situation where the requirements call on the transport annual tax over the past years are suddenly discovered in the mailbox. And there is quite a logical question: whether this payment has a statute of limitations or every car owner may fall into a situation where you have to urgently pay for debts over the past year.

Consider in more detail what is worth afraid of law-abiding (and not very) citizens.

Determination of the limitation period in taxation

Legislation is still trying to settle the statute of limitations on transport taxes. The system is still not flawless, but the Tax Code establishes the term equal to the 3rd year.

clause 1 of Article 113. Contains the answer: no one can be held responsible if there is a tax period between the end of the tax period and the submission of a court decision passed a three-year period.

If the owner of the car decides to decide on the payment, the fiscal bodies can insist and recover funds forcibly. They will be guided in this case again by the Tax Code. That is, all their actions are dictated by law and the recovery legally.

Important! You should not immediately go to pay all the accounts that were found in the mailbox. Be sure to make sure that the presence of debt.

If the tax requirement is detected, especially if it is not one, it is important to achieve explanations and 100% confirmation of the situation. You can contact the tax services authorities in order to clarify the situation. Run the process of payment requirements of the FTS can no earlier than in 3 months: First, send a defaulter document reporting on debt, and six months after detection - send data to court.

Rules for charging and paying transport tax

It is regional. The details are painted in Article 14 of the Tax Code, but briefly can be said that the regions of the country can change the conditions, the amount and the period at their discretion. It is important to know that the taxpayer should make a fee only in that region where the car was registered.

In most cases, transport owners make a fee once a year, provided that the tax does not require do it more often or less.

Transport tax limit period

We have already noted that the statute is regulated by the Tax Code.

In particular, Article 113. It says that, if for 3 years The taxpayer was not prosecuted, this means that the statute of limitations passed.

That is, it can only attract it if the court will be held, which will extend the statute of limitations for this particular case.

Otherwise, if in the prescribed time the debtor was notified, and for 3 years the court was held, which obliges the owner of the TS to compensate the debt to the state, there are no restrictions on time limit. That is, the judge will not happen to go on the decision.

Recovery of transport tax in compulsory

Hope that inspectors will not notice unpaid tax (even taxes) for three years - waste of time.

All lists are checked constantly, and not only automatically, but manually. Inspectors by any ways are trying to achieve a higher percentage of debt repayment, which is why, in order to avoid malfunction, the result is rechecked manually.

Provided that the notification was received, but not paid, since the beginning of December the FNS should begin forced recovery.

In order to avoid misunderstanding with government agencies, each car owner every December is addressed to the tax independently if the mail did not deliver a document for payment decorations. This is not just the responsibility of the driver, but also the way to avoid accrual of penny.

The payment requirement indicates:

the amount that should have been accrued;
penalties if they were already allowed;
the time lapse for which money needs to be paid;
announcement of measures that are waiting for the debtor if he decides to ignore the requirement;
extreme date for funds.

In order to pay on accounts, the debtor has only 8 days (only workers are considered) from the moment the requirement fell into his hands. This is the default rule. Other dates may be specified in the document. Art. 69 p.4 code.

If the owner of the car continues to ignore the requirements, the inspectors are transferred to the court. Usually, the judge appoints the arrest of property of the perpetrator to the amount of debt and pennel. If the case does not reach the trial, sooner or later the period of limitations will come to an end and free the driver from responsibility.

Treatment of the traffic police inspector to court

When large debt (3 thousand rubles. and more) for 6 months.
When small debt (up to 3 thousand rubles), after the expiration provided for payment in the requirement, the court may contact for 3 years. If during this period the amount grows up to 3000, then the inspectors will send a case for 6 months, maximum.

Provided that the limitation period is exhausted, the tax authorities can no longer recover the debt forcibly. The payer may pay off debt at their own accord. The court can extend the time if it finds a significant cause for this. More information and recovery can be found in the video