Currently, non-payment of taxes by citizens can lead to sad consequences - penalties, impressive fines, as well as a ban on traveling abroad, which is often applied to malicious payers. And the transport tax charged on personal cars of Russians is no exception, however, some car owners cannot independently understand the features of tax legislation.
Tax payers
Car enthusiasts interested in the risk of non-payment of transport tax should know which category of individuals in this case is among the taxpayers. According to the current legislation, any vehicle owned by a citizen or a specific organization becomes a taxable item . In this case, private companies are required to calculate the amount of tax for the use of vehicles on their balance sheet independently.
Individuals are forced to pay a transport tax on the basis of a receipt issued by fiscal authorities. As a rule, the traffic police transmit all the data about personal cars of citizens to the local inspectorate immediately after the change of ownership of the car at the time of registration or receipt of new registration numbers by the motorist. And the obligation to pay the transport tax from individuals begins only from the moment they are given such a notice, which representatives of the fiscal authorities must hand to the car owner in person, and not send it by mail or drop it in mailboxes.
Going to court
Currently, non-payment of taxes for personal vehicles within the period fixed in the notification threatens the car owner with the following unpleasant consequences. So, the tax inspectorate of the area where the car owner is registered begins the preparation of documentation submitted to the judicial authorities. As a rule, the required amount is recovered from the defaulter in a magistrate's court, where the exact date of the meeting is set. Then, the judicial authorities independently send a notification to the debtor indicating the time of the upcoming hearing. And the owner of the car receives the right to send a request to the traffic police to find out all the contentious issues regarding registration information about his car.
Non-payer liability
If the court recognizes that tax evasion arose due to the fault of the owner of the car, and not because of errors of the traffic police and the late presentation of a receipt for payment, a decision is made to recover the amount unpaid to the budget from the direct debtor. Then, bailiffs take up the matter, who will find a way to oblige the owner of the car to pay the debt to the fiscal authorities. Therefore, non-payment of taxes by an individual can lead to the following methods of pressure on the debtor.
Bailiffs can check if the owner of the car has accounts in domestic banks, from which, if necessary, the amount owed to the budget will be written off compulsorily. An effective measure is the restriction on the car owner going abroad. Most debtors are forced to quickly pay their debts in order to be able to return to their usual way of life.
In addition to spoiled leave, tax evasion can lead to restrictions on the right to use a personal vehicle. For example, without presenting a document on repaying a debt to fiscal authorities, a motorist will not be able to receive a ticket for a timely inspection. Citizens often have difficulties and if they want to sell a vehicle, since the car will not be deregistered until the full payment of the transport tax, as well as penalties and other fines, and in some cases, the payment of legal costs.