February 15, 2010 at 18:49Small recommendations for solving problems with tax specialists on transport taxes from individuals
Good evening, dear habralum!
After the opening of our project , we were faced with the fact that a huge number of appeals from individuals concerns problems with tax authorities due to transport taxes. Given that many people are interested in this issue, we decided to make small recommendations so that our readers can avoid such problems.
After completing the purchase and sale transaction, it is necessary to make copies of all documents confirming the fact of the car’s alienation: purchase and sale agreement (reference account), commission agreement (if the car was sold through a car dealership), a copy of the TCP with the traffic police marking the car deregistration , a copy of receipts of payment of state. duties for registration actions in the traffic police and others. In short, it is necessary to draw up the maximum package of documents for yourself.
It must be remembered that no matter what day of the current month you sold the car, the tax will be calculated for the whole month.
The tax payment deadline is 06/01/2011. Therefore, it is necessary to take care in advance to receive a notice (receipt) and tax calculation from the IMNS in which you are registered as a taxpayer. Very often, tax officers, taking advantage of the sluggishness of the Russian Post, like to send taxpayers notifications with tax calculations and receipts in late April - early May. This is done specifically so that you run into fines for the late payment of tax. When receiving a “letter of happiness” from the tax authorities, do not be surprised that the tax will be calculated for the whole year, and not for the months when the car belonged to you on the basis of ownership. In these cases, the tax authorities refer to the fact that they do not have access to the traffic police bases, and the latter do not inform them in time about changes in the databases.
In this case, you need to draw up a letter in simple written form with a request (namely, with a request, not a request) to provide you with a new written tax calculation, attach copies of the above documents and send everything by mail with a valuable letter with a description of the attachment and with a notification of delivery. It is advisable to do all this before 06/01/2011. Now you will not have any problems getting any additional requirements for paying fines.
True, our clients sometimes encounter the fact that after some time, good grandmothers start calling them from the tax authorities, who “cry and sob into the phone” with a request to pay penalties, reasoning that the penalties are so small, and teachers and doctors in our country are so poor. Do not give in to these provocations! Also, we want to focus your attention on the fact that many IMNS now have their own sites on which the taxpayer, having entered his TIN, can get information about his tax arrears. However, the correct figure is not always reflected there.
In this situation, things are a little more complicated. Regardless of whether CASCO exists, on the day (night) of the discovery of a loss, you must immediately contact with a message about the incident by phone. 02. If the car was insured by CASCO, then do not forget to call the insurance company immediately after you report the loss by 02.
After that, go to the nearest police station, where the duty officer of the criminal investigation department is obliged to accept an oral statement from you about the hijacking, draw up a protocol on the acceptance of the application, withdraw your PTS, Registration Certificate, all sets of keys, a ticket for those. inspection, charms from alarms. Do not worry, all this will not be lost. After that, you will be handed a coupon with the number KUSP and released on all four sides. However, a small recommendation is to take all the coordinates of the opera on-call, including a mobile and work phone, and also find out from him the coordinates of the investigator who will investigate the criminal case on the fact of theft of your car.
After 2-3 days, the investigator will contact you, who will call you for interrogation. During the interrogation, you will be given: a certificate of the seizure of your Title, Certificate of Registration, all sets of keys, a coupon for those. inspection, charms from alarms, a decision recognizing you as a victim, certified copies of documents and keys seized from you, a copy of the decision to institute criminal proceedings, and a certificate for the insurance company. If your car is found within two months - rejoice! If not, then, as practice shows, the criminal case is suspended and quietly “written off” to the archive, where it simply “dies”.
And here comes the long-awaited moment when you receive a letter from the Inspectorate of Inspection of Taxes with the demand to pay tax. Your actions are exactly the same as in the first situation, except that you attach to your request copies of the documents that the investigator issued to you. In 80% of cases, the IMNS meets your requirements, but sometimes they give out refusals, motivating that the car has not been deregistered in the traffic police, and on this basis you are still the rightful owner. There is a certain logic in this, but there is also a conflict of law, because until the car is found, and the criminal case is stopped after a limitation period, the traffic police has no right to deregister your car. In this case, feel free to contact the federal district court in whose territory the IMNS is located, and at the same time - get a decision in your favor for a maximum of two court hearings.
Do not be afraid to assert your rights and do not be afraid of judicial “red tape”. Courts begin to work better and better, and the words “citizens” from the lips of judges sound less and less like selective swearing. Believe us, as practicing lawyers.
By the way, one of our clients who owns a powerful Japanese motorcycle, in a judicial proceeding, obtained from the IMNS recognition of the right to pay taxes not for a twelve-month tax period, but for a five-month one. He motivated this by the fact that in his region, favorable weather for riding a motorcycle costs only five months a year. The situation is controversial, but the court sided with the taxpayer, and the Inspectorate did not go appeal the court decision, and it ceased to send requirements with notices (receipts).
Thanks for attention!
After the opening of our project , we were faced with the fact that a huge number of appeals from individuals concerns problems with tax authorities due to transport taxes. Given that many people are interested in this issue, we decided to make small recommendations so that our readers can avoid such problems.
If you sold a car in the current tax period (e.g. February 15, 2010)
After completing the purchase and sale transaction, it is necessary to make copies of all documents confirming the fact of the car’s alienation: purchase and sale agreement (reference account), commission agreement (if the car was sold through a car dealership), a copy of the TCP with the traffic police marking the car deregistration , a copy of receipts of payment of state. duties for registration actions in the traffic police and others. In short, it is necessary to draw up the maximum package of documents for yourself.
It must be remembered that no matter what day of the current month you sold the car, the tax will be calculated for the whole month.
The tax payment deadline is 06/01/2011. Therefore, it is necessary to take care in advance to receive a notice (receipt) and tax calculation from the IMNS in which you are registered as a taxpayer. Very often, tax officers, taking advantage of the sluggishness of the Russian Post, like to send taxpayers notifications with tax calculations and receipts in late April - early May. This is done specifically so that you run into fines for the late payment of tax. When receiving a “letter of happiness” from the tax authorities, do not be surprised that the tax will be calculated for the whole year, and not for the months when the car belonged to you on the basis of ownership. In these cases, the tax authorities refer to the fact that they do not have access to the traffic police bases, and the latter do not inform them in time about changes in the databases.
In this case, you need to draw up a letter in simple written form with a request (namely, with a request, not a request) to provide you with a new written tax calculation, attach copies of the above documents and send everything by mail with a valuable letter with a description of the attachment and with a notification of delivery. It is advisable to do all this before 06/01/2011. Now you will not have any problems getting any additional requirements for paying fines.
True, our clients sometimes encounter the fact that after some time, good grandmothers start calling them from the tax authorities, who “cry and sob into the phone” with a request to pay penalties, reasoning that the penalties are so small, and teachers and doctors in our country are so poor. Do not give in to these provocations! Also, we want to focus your attention on the fact that many IMNS now have their own sites on which the taxpayer, having entered his TIN, can get information about his tax arrears. However, the correct figure is not always reflected there.
If you have stolen a car in the current tax period
In this situation, things are a little more complicated. Regardless of whether CASCO exists, on the day (night) of the discovery of a loss, you must immediately contact with a message about the incident by phone. 02. If the car was insured by CASCO, then do not forget to call the insurance company immediately after you report the loss by 02.
After that, go to the nearest police station, where the duty officer of the criminal investigation department is obliged to accept an oral statement from you about the hijacking, draw up a protocol on the acceptance of the application, withdraw your PTS, Registration Certificate, all sets of keys, a ticket for those. inspection, charms from alarms. Do not worry, all this will not be lost. After that, you will be handed a coupon with the number KUSP and released on all four sides. However, a small recommendation is to take all the coordinates of the opera on-call, including a mobile and work phone, and also find out from him the coordinates of the investigator who will investigate the criminal case on the fact of theft of your car.
After 2-3 days, the investigator will contact you, who will call you for interrogation. During the interrogation, you will be given: a certificate of the seizure of your Title, Certificate of Registration, all sets of keys, a coupon for those. inspection, charms from alarms, a decision recognizing you as a victim, certified copies of documents and keys seized from you, a copy of the decision to institute criminal proceedings, and a certificate for the insurance company. If your car is found within two months - rejoice! If not, then, as practice shows, the criminal case is suspended and quietly “written off” to the archive, where it simply “dies”.
And here comes the long-awaited moment when you receive a letter from the Inspectorate of Inspection of Taxes with the demand to pay tax. Your actions are exactly the same as in the first situation, except that you attach to your request copies of the documents that the investigator issued to you. In 80% of cases, the IMNS meets your requirements, but sometimes they give out refusals, motivating that the car has not been deregistered in the traffic police, and on this basis you are still the rightful owner. There is a certain logic in this, but there is also a conflict of law, because until the car is found, and the criminal case is stopped after a limitation period, the traffic police has no right to deregister your car. In this case, feel free to contact the federal district court in whose territory the IMNS is located, and at the same time - get a decision in your favor for a maximum of two court hearings.
And the last recommendation:
Do not be afraid to assert your rights and do not be afraid of judicial “red tape”. Courts begin to work better and better, and the words “citizens” from the lips of judges sound less and less like selective swearing. Believe us, as practicing lawyers.
By the way, one of our clients who owns a powerful Japanese motorcycle, in a judicial proceeding, obtained from the IMNS recognition of the right to pay taxes not for a twelve-month tax period, but for a five-month one. He motivated this by the fact that in his region, favorable weather for riding a motorcycle costs only five months a year. The situation is controversial, but the court sided with the taxpayer, and the Inspectorate did not go appeal the court decision, and it ceased to send requirements with notices (receipts).
Thanks for attention!