How to sell a car without paying tax. Tax expenses when buying and selling a car: who pays and how much

Many people are interested in whether they will have to pay taxes when selling a car, while circumventing tax requirements and avoid additional expenses? Russian system taxation is considered quite mild compared to Western countries, however, a 13% income tax often causes a lot of indignation. Taxes on transport and on personal income are an important part of budgets at all levels, and evasion of them leads to very serious troubles.

Taxes on the sale and purchase of cars

The sale of cars is one of the types of income, information about which is provided to the tax authority at the place of registration. However car sales are not taxed in all cases, it is important to know a few important nuances . Let's look at the most common situations and frequently asked questions:

• I sold my car: will I have to pay income tax? This tax must be paid only if you owned the car for less than three years. If 3 years have already passed, then the transaction will not be taxed, and there is no need to submit a declaration to the tax authority regarding it.

You will also not have to pay taxes if the cost of the car sold does not exceed 250,000 rubles. This is the minimum amount subject to tax, and if the car costs less, then additional expenses The seller is not subject to taxes.

• Will I have to pay tax if the car is sold for more than it was bought for? Yes, such a transaction is considered income, so it is necessarily taxed. However, you can pay a fee not for the entire amount, but only for the difference between income and expenses, that is, only for the amount of profit.

For example, a person bought a car for 350,000 rubles, and a year later found a buyer for it for 400,000 rubles. If both sales contracts and payment documents preserved, tax can only be paid on income, that is, on 50,000 rubles. 13% of this amount will be 6,500 rubles.

• If you bought a car, what tax will you have to pay? When completing a transaction, the buyer does not have to pay taxes, since he does not make a profit. In the future, since he became the owner of the car, the new owner must annually bear the tax burden for transport tax, depending on the engine power.
• Does it exist tax deduction when buying a car? Russia - welfare state, which is obliged to help its citizens. Because of this, when making some large transactions, such as buying land plot, apartments or houses, it is possible to receive a tax deduction. However, when buying a car, this option is not provided for by the tax code. The deduction is not given either when purchasing a new car or when choosing a car on the secondary market.

At the same time, car sellers can count on a tax deduction. It is 250,000 rubles, and if an expensive car was involved in the transaction, then an application for the deduction is submitted to the tax authority. 250,000 is deducted from the profit amount, and only the resulting balance will be taxed at 13%. This benefit will allow you to save significantly and make the sale of your car more profitable.

Is it worth trying to circumvent tax laws?

As long as taxes exist, there will always be people trying to find a loophole in the laws and avoid paying taxes, including when selling cars. This is especially true for resellers who have to part with part of their profits after each transaction. Because of this, the buyer and seller may be offered several dubious schemes that will relieve taxes, but can lead to larger troubles:

1. Purchasing a car through a general power of attorney. Legally, such a transaction is not considered a sale at all, so formally the owner will remain the same. Since there is no sale, then there is no income tax, but few people think that the annual transport fee still needs to be paid. As a result, the previous owner is forced to pay tax until the new owner re-registers the car. He, naturally, is in no hurry to do this, and the matter can drag on for a very long time. However, a general power of attorney is also dangerous for the buyer, since it can be revoked at any time and the car can be returned.
2. The buyer is offered to indicate in the contract a lesser amount than it actually is. It should not exceed 250,000 rubles, then the seller will not have to pay tax on income from the sale. The kind-hearted buyer agrees, gives the money, after which major defects are discovered in the car. The transaction is cancelled, but only the amount specified in the contract is returned to the buyer. It is simply impossible to prove that you actually paid more. Any fraud is based on excessive gullibility and the desire to save money and time.

Failure to pay taxes is initially subject to penalties. For individuals, the minimum fine is 1,000 rubles, but you will still have to pay tax. Willful defaulters may be fined large sums, possibly subject to arrest, and subsequently the initiation of criminal prosecution.

Tax amount calculation

What is the minimum tax amount when selling a car, and how exactly is it calculated? The amount of tax on the sale of a car depends on the transaction amount and the availability of a tax deduction. Calculation example:

Citizen A. sold a car worth 650,000 rubles; he owned it for only two years. The seller received a tax deduction in the amount of 250,000 rubles. Calculation:
650,000 – 250,000 = 400,000 rubles - this is the amount that will be taxed.
400,000 *13% = 52,000 rubles - this is how much you have to pay in the end. The tax return on additional income in form 3-NDFL is submitted no later than April 30 of the next calendar year after the purchase. The buyer will be required to pay transport tax by November of the following year.

Tax notices usually arrive by mail, but for some reason they may be delayed. You can check the existence of debt using the government services website, where you can also get Additional information about various fees and charges.

When a car owner decides to sell what he owns vehicle, he needs to clearly understand that income from the sale of a car (in addition to transport tax during the use of the car) is subject to tax. There are different situations, including those when the car owner will not pay tax on income from the sale of his vehicle, and in this publication we will consider all possible options.

In accordance with paragraph 5 of Art. 208 Tax Code In the Russian Federation in 2019, citizens are required to pay personal income tax on the sale of a motor vehicle. A natural question arises: what exactly is the object of taxation in in this case? The object of taxation is the income received by the taxpayer (vehicle owner) after a transaction for the purchase and sale of his property was concluded and he received funds from the sale of his car.

The amount of tax on car sales in 2019

Art. 224 of the Tax Code of the Russian Federation establishes tax rate in the amount of 13% of the amount of income received when selling a car. The cost of the car, agreed upon by the parties and specified in the car purchase and sale agreement, is the amount of income upon sale. Interest rate 13% of income from the sale of a car was established for tax residents of the Russian Federation. For tax non-residents, the tax rate on car sales is set at 30%.

Citizens who meet the following conditions are exempt from paying car sales tax:

• If there was no income during the transaction. This situation occurs when the car is sold at a price that is less than the cost for which the car was purchased.
• The cost of the vehicle is less than 250,000 rubles.
• The owner owned the car for quite a long time before he decided to sell it. A citizen who has received income from the sale of property that has belonged to him for at least three years has the right to be exempt from paying tax on the income received.

How to get a tax deduction when selling a car

The right to receive a tax deduction is granted to those motorists who paid the tax established by law when selling a car.

If we refer to Art. 220 of the Tax Code of the Russian Federation, then there you can familiarize yourself with the features and list of conditions on the basis of which a tax deduction will be provided by the tax authority.

If the vehicle belonged to the owner for no more than three years, then he has the opportunity to receive a tax deduction after selling the car. When selling a vehicle, the maximum possible deduction amount is 250,000 rubles.

In order to receive a car owner who has completed a purchase and sale transaction of his vehicle and paid the required tax, he is required to fill out tax return 3-NDFL.

Next, you will need to start collecting financial and title documentation that confirms that the car was sold. The package of documents must contain the original car purchase and sale agreement and copies.

It is necessary to provide documentary evidence of expenses that are related to the receipt of income from the sale of vehicles. You need to submit:

• Extracts from banking institution.
• Cash receipts.
• Entrance cash orders.
• Sales receipts.
• Money orders.
• Receipts from the seller that he received the funds.

Having collected the specified package of documents, the seller must come to the office of the tax authority, which is located at his place of residence. Originals and copies should be provided - this is done so that the official can carry out reconciliation if necessary.

Even taking into account the fact that at the legislative level citizens are given the right to reduce the amount of income from the sale of a vehicle by the amount of the property deduction, it is not always profitable to use this advantage. According to paragraph 2, paragraph 2 of Art. 220 of the Tax Code of the Russian Federation, the former owner of the vehicle has the right to take advantage of another opportunity. Its essence is to reduce the amount of income received from the sale of a car by the amount of expenses associated with obtaining this income. But the following conditions must be met:

• The amount of expense that was accepted must exceed the amount of income from the sale of the vehicle.
• To confirm the fact of expenses, original documents (checks, receipts, etc.) are required.

So, it is reasonable to take advantage of the deduction in the case when the amount of expenses incurred that are related to receiving income from the sale of the car does not exceed the amount of 250,000 rubles. Let's take a look at this point specific example: if a car owner sold a vehicle for 300 thousand, and bought it a year ago for 290 thousand, it would be wiser to take advantage of the right to reduce expenses rather than a tax deduction. In this case, you must document your expenses.

How to file a tax return when selling a car

The seller, who reports the income received after selling the car, must file a tax return. Sellers who owned a vehicle for more than 3 years and then sold it will be exempt from filling out the declaration.

The tax return for the current year is due at the beginning of the next year. That is, you will need to report for the income you received last year at the beginning of next year. Established at the legislative level deadline filing a tax return. It must be submitted no later than April 30 to the tax office.

It is best to file a tax return in February or March, since during this period you will not have to wait in line due to the organization’s low workload.

The completed declaration must be submitted in paper form to tax office by personal transfer or via the Internet - for this you need to use the Unified Government Services Portal. If the taxpayer cannot bring a tax return on his own, this can be done for him by his authorized representative, who must have the appropriate power of attorney in his hands. You can also use the services of a post office.

If the procedure for filing an electronic declaration is violated, then the tax inspector will issue a fine to the citizen, the amount of which is 200 rubles (in accordance with Article 119.1 of the Tax Code of the Russian Federation for 2019).

What documents are needed to complete the declaration?

When paying tax on the sale of a car, to enter the required information in the declaration, you will need the following documents:

1. Title documents that certify the sale of a vehicle (purchase and sale agreement).
2. A car purchase and sale agreement, which confirms the transaction for the further purchase of the sold vehicle.
3. Citizen's identity document (passport).
4. Income certificate completed in Form 2-NDFL. To obtain a document, a citizen must contact the accounting department at his place of work. The document will display the car owner’s income for the past year.

Before filling out a declaration in form 3-NDFL, you need to go to the website of the tax authority and download a special form on the website electronic program. Next, the program downloaded to the computer is installed, after which a shortcut will appear on the desktop. You need to click on it and start filling out the empty fields of the declaration. The citizen must register:

1. In the declaration type column, indicate 3-NDFL.

2. Attribute of the taxpayer, in particular, that the citizen is an individual.

3. Number of the tax authority where the tax return will be submitted. If you do not have accurate information about the tax department number, we recommend using a service that can help you identify the authority. To do this, you need to enter the exact address where the required tax office is located.

4. Information about the declaration filler. You must enter the following information:

• Full name of the declarant;
• Place and date of birth;
• Citizenship;
• Place of residence of the declarant both in Russia and abroad;
• Declarant's contact details;
• Passport data of the filler;
• Income received in Russia. The declarant enters data on the transaction for the sale of the vehicle in this column. Here you need to indicate the amount of income according to the 2-NDFL certificate and enter the amount of income from the transaction;
• Information about deductions.

Through the Unified Government Services Portal it is very convenient to send a completed tax return in electronic form. If you want to use this service, for which you do not need to pay anything, you will need to send an application to submit a document to the tax authority, attaching a tax return to it. The document must be filled out using the special program that we discussed above.

The declaration must indicate the code number of the tax office at the place of residence of the former owner of the vehicle who wants to submit an electronic tax return for verification. This number is required to correctly identify the recipient of the document. You can set the details of your Federal Tax Service (when you don’t know it) using a special service on the official website tax service.

After submitting the online application, it is assigned a personal number. The applicant will be able to find out through a message that will come to Personal Area(for this you need to register on the site). After some time, a message will be received stating that the tax service has accepted the application. in electronic format and the tax return itself.

When a filed tax return will be reviewed official Federal Tax Service, the applicant will be invited to the Federal Tax Service office to provide a paper document.

Fine for failure to submit a declaration to the Federal Tax Service

If a citizen does not submit a declaration within the period specified by law, this will entail legal liability under Art. 119 of the Tax Code of the Russian Federation. Penalties are provided for violators of the norms established by the Tax Code.

The fine is 5% of the amount of tax required to be paid in accordance with the declaration, which was not paid on time. Defaulters must clearly understand that a five percent penalty will be charged monthly, each subsequent month from the date of non-payment.

30% is the maximum amount of the fine that can be withheld from the violator, and the minimum amount of the fine is 1000 rubles.

Paying tax on car sales to the tax authority

When visiting the tax office, a citizen will need a completed declaration on paper. The tax inspector must be provided with the individual application number. The user receives this number when sending an electronic application on the public services portal. The document must have a mark indicating that some time ago it was sent electronically to the tax office.

The procedure for depositing a sum of money towards the tax on the sale of a vehicle, in accordance with the tax return provided by the car owner, contains an explanation of the timing of its payment. A citizen is obliged to pay the tax no later than July 15 of the year following the sale of the car.

What documents are required for this:

• Identification document – ​​passport;
• A contract for the sale and purchase of a vehicle, after the sale of which the owner receives taxable income;
• Declaration 3-NDFL completed in accordance with Russian legal standards;
• PTS of the sold car (you can provide a copy);
• Documents confirming the fact of receipt of income for the sold car.

When the specified package of documents is provided, the citizen will receive a payment document, which will indicate the amount of tax payable to the bank.

Keep all original documents related to the vehicle purchase and sale transaction. In addition to the original purchase and sale document, you must have with you documents accompanying the transaction that confirm the existence of an expenditure and revenue part.

If there is no urgent need to sell the vehicle, we recommend waiting a three-year period from the date the car was purchased. This is how the owner can avoid having to file a tax return and pay a sales tax of 13%. If you do sell your car, be sure to submit your tax return on time, filling it out correctly, and pay tax on the sale of the car on time.

The legislation provides that some transactions made for the sale of one's own property (movable and immovable) are subject to taxes.

One such transaction is the sale of a car, in which an individual (the seller) receives income. In these cases, taxation will be regulated by the Tax Code of the Russian Federation (Chapter 23).

But when selling your own car and generating income, the legislation provides two options:

1. pay tax
2. don't pay tax.

The fulfillment of one of these points depends on two indicators:

1. the period in which the car was owned by an individual (seller)
2. the price at which the car was sold to another person.

Since 2012, the Tax Code has not made any changes to the calculation and payment rules for sales taxes on personal vehicles, so let’s look at the current rules.

The taxpayer is exempt from paying tax on income from car sales (Article 220 of the Tax Code of the Russian Federation, clause 1. 1)

1. If at the time of the sale of your car you have owned it for more than three years. The period is calculated actual: 36 months or more must pass from the month of purchase to the moment of sale. This period must be confirmed by documents issued when purchasing a car: a purchase and sale agreement in a private transaction, or a certificate-invoice from the dealership. Documents for vehicle registration and registration received from the State Traffic Safety Inspectorate are not taken into account to confirm the deadlines.

2. If you make a deal and sell your car for less than you purchased it for. The principle of calculation is simple: under a purchase and sale agreement, you purchased a car for 510 thousand rubles; selling for 400 thousand rubles. 400 – 510 = 0 (tax payable). But it is necessary to declare your income in Form 3-NDFL to the tax authorities (otherwise you will simply be fined).

3. If you are selling your own car at a price of less than 250 thousand rubles. The law provides that the taxpayer receives a property tax deduction, which may be equal to the amount of income from sales (property other than valuable papers), not exceeding 250 thousand rubles.

Taxpayer obligations to pay tax on income received from the sale of a personal car

If your transaction does not comply with the points listed above, this means that you have an obligation to pay tax on the income received equal to the price of its sale:

• For individuals who are tax residents of the Russian Federation, the personal income tax rate is 13%
• For individuals who are not residents of the Russian Federation, the personal income tax rate is 30%.

In this case, the taxable amount can be reduced:

• a) for the amount of property tax deduction (not more than 250 thousand rubles)
• b) the amount of expenses incurred when receiving income (the purchase price of the car).

1. If in the same year you received income from the sale of other types of property (except for apartments, dachas, houses, plots of land and securities), then the total amount from all income should not exceed 250 thousand rubles.
2. It is unacceptable to simultaneously use property tax deductions and expense deductions in one year.
3. Submission of a tax return (3-NDFL) to the tax authorities is carried out before April 30 in the year following the reporting year. If you do not declare the income received even if you are not required to pay tax, you will be fined by the tax authorities (the fine for failure to provide starts from 1 thousand rubles).

For several years now, Russia has had an income tax on the sale of real estate and movable property. In this article we will look at what the car sales tax will be in 2019, calculate the approximate deduction amounts and consider in which cases the mandatory payment can be avoided.

The car is a means of constant trade exchange. It is rare to meet a car owner who has never changed his car. Most often, the sale of a car is carried out with the aim of acquiring more new model, improve performance and reduce vehicle maintenance costs. To regulate the shadow business of resale of cars, the Government of the Russian Federation introduced an income tax on their sale, which should not be confused with a transport tax. Since selling a car is in an actual way receipt of income, this taxation for individuals is dictated by Chapter 23 of the current Tax Code Russian Federation.

Who pays income tax on car sales? Rate in 2019

When selling their own property, income tax is paid by tax residents of Russia operating in the country or abroad. And also non-residents of the Russian Federation, but who sold property in Russia.

Let us recall that tax resident People who live on the territory of the Russian Federation for at least 183 days in total per year are considered. Personal income tax amount in this case it is limited to 13%.

If the tax on personal income is paid by a person who is not a tax resident of Russia, then his transaction for the sale of a car is subject to a 30 percent tax.

Legal entities selling a vehicle also pay tax contributions. However, the organization takes into account not only the purchase amount of the car in the calculation, since the tax on the sale of the car does not include depreciation costs for its maintenance during the entire time that it was on the balance sheet of the enterprise.

What is subject to taxation?

When selling a car, it is the vehicle that is subject to taxation. Therefore, the tax return that the seller fills out must include:

• name of the vehicle;
• make and model;
• release date;
• state number at the time of sale;
• Full name of the owner in whose name the car is registered.

A credit car may also be subject to taxation.

Regulations for calculating tax on car sales

Tax deductions when selling a car occur in the following order:

1. After the contract for the sale of the car has been concluded and certified, the seller must fill out a tax return and submit it in the period from January 1 to April 30 of the year immediately following the year in which the income was received.
2. The declaration must be accompanied by a purchase and sale agreement or a certificate from the traffic police - documents containing information about the vehicle and the transaction amount.
3. Based on this declaration, the seller will be issued a receipt by the tax authority for personal income tax payment, which must be repaid before July 15 of the year in which the declaration was submitted (i.e., payment must be made within at least one and a half months after filing the declaration).

Exceptions that exempt you from paying tax on the sale of a car

Not every sale of a car entails income tax deductions by an individual:

• if the owner of a car purchased it more than three years ago, 13% personal income tax is not paid. In this case, the period is counted from the moment of purchasing the vehicle, and not registering it with the traffic police;
• if the owner of the car sold the car at a price of less than 250,000 rubles, 13% personal income tax is not paid (this amount is a tax deduction for the sale of movable property);
• if the owner sold the car cheaper, or at the same price as he bought it earlier, 13% personal income tax is not paid. In this case, the seller must have documentary evidence (agreement under which the car was purchased, payment receipt, etc.).

Pensioner status does not give preferential right and does not exempt from paying personal income tax if the transaction does not fall under any of the three above exceptions.

Also, the act of donating a car between relatives is not taxed. If the donor is an individual entrepreneur or another legal entity, then the act of donation (even gratuitous and irrevocable) is subject to tax. The rate is 13% and the payer in this case is the recipient of the car (the person who was given the car).

How to reduce the tax burden?

To save his own money, the car seller has every right to deduct the costs of servicing and maintaining the car from his income. To do this, he can, along with a declaration of income and a car purchase and sale agreement, provide the tax office with any documents confirming his expenses for this car. For example, these could be receipts from a service station about the work carried out repair work, sales receipts for the purchase of spare parts, a maintenance agreement indicating the amount of payment, etc.

These costs are included in the tax calculation and, as a result, reduce the amount of deductions.

Of course, you can come to an agreement with the buyer and reflect in the purchase and sale agreement the amount of 250,000 or less, even if the car is actually sold at a higher price, but in this case the seller will not have confidence in the trouble-free re-registration of the car. And this is frankly not beneficial for the buyer, since further sale of this car to them in the future may also require documentary evidence of the actual costs of the purchase.

Tax can be refunded

Depending on what type of permanent income an individual has, there is a scheme for returning personal income tax paid. Those citizens who are officially employed and with their wages regularly deducted income, have the right to compensation for tax on the sale of a car. The main condition remains the design of social and property deductions. Compensation is 13% of the costs of the taxpayer

Examples of personal income tax calculation

Let's consider several options for calculating tax on car sales.

Example 1: Ivanov A. bought a car for 300,000 rubles in 2009. Sells it for 280,000 in 2010:

(300,000 – 280,000) *13% = 0. The individual has no income, income tax is not paid.

Example 2: Ivanov inherited a car in 2016 and already in 2019 decided to sell it. The cost of the purchase and sale agreement was RUB 340,000:

(340,000 – 250,000) * 13% = 11,700 rub. - this is the amount of tax that A. Ivanov is obliged to transfer to the budget. But at the same time, Ivanov A. has a receipt for replacing the chassis of the car in the amount of 16,900 rubles. Let's look at the tax calculation:

(340,000 – 250,000-16,900) * 13% = 9,503 rubles.

Example 3: Ivanov A. bought a car on credit for 400,000 rubles. and a year later he decided to sell it to V. Nosov. To purchase the car, V. Nosov contributed the balance credit amount(250,000 rubles) to the creditor bank and paid (150,000 rubles) part to Ivanov A.

There is no tax paid by A. Ivanov as a seller, since the seller did not receive income in excess of the funds he spent, but documentary evidence This includes receipts from the bank for the loan payment and the loan agreement.

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Any car owner at some point decides to sell his car. This raises the question of whether it is necessary to pay tax on the sale of a car. By general rule property transactions are subject to income tax. The law establishes under what conditions and in what order tax is paid on transport transactions.

What is the tax on car sales

Selling a car provides the former owner with a financial benefit, which may be taxable income. The rate and procedure for calculating the tax depend on the status of the vehicle owner.

Article 224 of the Tax Code of the Russian Federation reflects the size of the fixed rate income tax for citizens (personal income tax) – 13%. By selling a vehicle, an individual receives income equal to the cost of the car. The price is confirmed by the vehicle purchase and sale agreement.

A tax rate of 13% is established for residents. These mainly include citizens permanently residing in Russia. When selling a car, personal income tax is charged to non-residents in the amount of 30% of the contract price of the vehicle. Calculation, payment and submission of documents to the tax office rests entirely with the seller of the car. The amount paid is reduced by applying deductions and expenses when purchasing a car. Such expenses must be documented.

Transport sales legal entity is regarded as a disposal of one of the fixed assets. Such income is taken into account when calculating income tax. In this case, the amount of financial benefit is reduced as follows:

• the contract price is reduced by the residual value of the car;
• the amount of expenses incurred in connection with the sale is deducted - storage costs, Maintenance, assessment, transportation, etc.

If expenses exceed actual income, the loss is included in other expenses in equal shares in subsequent periods. This procedure is applied by organizations located on common system paying taxes. Additionally, VAT is calculated and paid on sales of cars by companies.

When tax is not paid

Selling a car doesn't always entail mandatory payment Personal income tax. In three cases, the seller is exempt from tax liability and the need to submit a tax return:

When the question arises whether you need to pay tax if you sold a car for more than you bought it for, you should pay attention to the sale amount. If it is less than 250 thousand rubles, then this fact will not affect in any way the obligation to make a payment to the budget. Otherwise, the difference between selling and buying must be multiplied by 0.13. This rule applies to vehicles owned for up to 3 years.

Filing a declaration

When considering the question of whether you need to pay tax on the sale of a car, do not forget about the obligation to submit a declaration to the inspectorate in the prescribed form 3-NDFL. The declaration must be prepared in writing or electronically and submitted in the following ways:

1. Filled out in person at the tax authority on a special form. Afterwards it is handed over to the office. Submission by notarized power of attorney is permitted.
2. Sent by mail in a valuable letter with a mandatory list of attachments.
3. Submission via the website. The document is generated on a computer and in electronic form and sent to the Federal Tax Service of your city.

If you cannot fill out the declaration yourself, you should contact the appropriate accounting firm. Such organizations provide services for providing documents to government agencies. You can also use a special program posted on the Federal Tax Service website. It can be downloaded to your computer for free.

In the window that opens, fill in the data from your documents. Then a declaration is automatically generated with all the details, calculation of the size of the tax base and tax. The application interface and data instructions are quite clear and simple for the user.

Deadlines for submitting the declaration

Submission of documents and payment of tax are carried out the next year after the sale of the car. The law sets the deadline for submission until April 30. If the obligation to pay personal income tax arises, the funds are transferred to the budget before July 15. Late payment will result in a penalty. The declaration is verified within three months. If errors or violations are identified, explanations are sent to the place of registration with a request to eliminate them. In case of overpayment of personal income tax, the refund is made within 30 days.

If you do not know in which case you need to pay tax on the sale of a car, you should wait for a letter from the Federal Tax Service. The government agency sends out notices about the need to submit a declaration and make a payment to everyone obligated persons before the due date.

Failure to submit the declaration within the prescribed period will result in a fine of 30% of the cost of the vehicle. Minimum amount The fine is 1000 rubles. The amount of penalties is affected by the number of months of delay in filing documents and calculating taxes. For each month, 5% of the tax amount is collected. Both full and less than a month. If the violation of the deadline exceeds six months, 10% of the amount is charged for each subsequent month.

If a debt arises, you will receive a request from the inspectorate asking you to pay the debt. It will contain the calculation of amounts indicating the periods of their formation. If the budget does not receive payment within the prescribed period, the government agency will go to court. In such cases it is decided court order, which is handed over to bailiffs for execution.

Deduction from the sale of a car

Tax deduction in the amount of 250 thousand rubles. applies to the sale of vehicles whose ownership period is less than 3 years. Unlike real estate, you won't be able to take the deduction if you buy a car on credit. You can obtain the right to a deduction under the following conditions:

• the individual is a resident of the Russian Federation;
• copies of transport documents were provided;
• proof of income has been provided.

Deduction can be applied unlimited amount times, but only in different tax periods. Its registration is permissible only in the period when the car was sold. If the deadline is missed, it is impossible to restore it or apply the benefit retroactively.

Documents confirming the right to deduction:

• declaration 3-NDFL;
• passport of sold transport;
• document confirming the purchase of the car;
• proof of the price paid when purchasing the vehicle ( cash receipts, translations, receipts). If there are none, the government agency will accept the cost of selling the vehicle as the seller’s net profit;
• purchase and sale agreement confirming the fact of sale of the vehicle in a specific tax period;
• receipt document Money from sale.

If documents on acquisition costs have been lost, they can be restored by the traffic police. When a declaration is submitted without supporting evidence, a letter may be sent from the inspectorate requesting documents.

Transport tax when selling a car

The transport tax is calculated as the product of the vehicle's power and the established rate. Rates may vary depending on the region, as they are adjusted by local government agencies. Enterprises calculate the amount themselves, pay advances and submit declarations every year. For citizens, the calculation is made by the inspectorate based on data received from the traffic police. About payment deadlines, payment amount and calculation individuals learn from the written notice.

The general rule for all categories of taxpayers is the obligation to pay only for the actual period of ownership of the car. This means that the tax must be paid for the period from the beginning of the year until the car is deregistered. Quantity ratio factor is applied full months car ownership to the number of months in a year.

In the notification, it is important to pay attention to the calculation of this coefficient, which affects the correctness of the calculation. When calculating the amount, an incomplete month is always rounded up to a full month, even if the vehicle was owned for only one day.

The former owner must receive the last notice regarding the sold car the following year after the transfer of ownership. The inspection must calculate the amount, inclusive of the month the vehicle was deregistered. But sometimes letters continue to arrive in subsequent years. The reasons may be the lack of up-to-date information from the traffic police, or an error by the tax authorities. It is not difficult to eliminate such inconveniences; it is enough to provide the relevant data to the government agency. The situation is more complicated when the new owner did not deregister and register the vehicle in his name. This point must be checked when carrying out a purchase and sale transaction.

Regardless of the situation, if you continue to receive notifications, you need to immediately inform the Federal Tax Service about the sale of the car.