Complaint against the tax office. Tax error

If the KBK tax payment is incorrectly indicated, the taxpayer has the right to submit an application to clarify the payment. At the same time, the indication in the payment order for the transfer of tax of an incorrect budget classification code is not a basis for recognizing the obligation to pay tax as unfulfilled. But to clarify the payment, the taxpayer can submit a corresponding letter or application to the tax authority. The Federal Tax Service of Russia reported this in a letter dated 10.10.16 No. SA-4-7/19125.

So, if, when paying a tax or paying insurance premiums in the name of the organization, taxpayer status, KBK, INN, KPP, the organization can clarify its payment if it writes a corresponding clarification letter. Based on this document, inspectors will recalculate penalties accrued in accordance with clause 2 of Section V of the Recommendations on the procedure for maintaining the “Settlements with the Budget” database in tax authorities (approved by order of the Federal Tax Service of Russia dated March 16, 2007 No. MM-3-10/138@ ), you can clarify the BCC if the incorrect and correct codes refer to the same tax.

Otherwise, the organization will be forced to transfer the tax again using the correct code, and then ask the tax office for a refund. In this case, tax sanctions cannot be avoided. You will most likely have to prove the illegality of penalties if the payment slip names the BCC of another tax in court.

Possible if payments are made to the federal or regional budget. If payments are made to the local budget, then the error can be corrected by transferring the tax and penalties using the correct details. In this case, the overpayment is returned to the current account.

At the moment, tax authorities independently clarify payments that fall into the category of unclear. This applies mainly to payments in which, for example, the organization indicated a non-existent BCC, but the payment purpose correctly indicated the transferred tax. Penalties are not charged in this case.

If the organization incorrectly indicated the Federal Treasury account number and the name of the recipient's bank, then penalties will be charged on the resulting debt. Such penalties will not be reset. In this case, you need to write an application for a tax refund and submit it to your tax office.

The tax office must make a decision to clarify the payment within 10 working days from the date on which it receives an application from the organization (letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07/1-324). The inspectors will notify the payer of the decision within the next five days. After making a decision to clarify the payment, the inspectorate will recalculate the penalties accrued on the amount of tax for the period from the date of its actual payment to the day the decision to clarify the payment is made.

• basis of payment;
• payment affiliation (for example, KBK);
• taxable period;
• payer status ();

Payment details can only be clarified if the mistake made did not affect the transfer of tax to the budget. This procedure is provided for in paragraph 7 of the Tax Code of the Russian Federation.

to menu

Mandatory details in the Application for CLARIFICATION OF PAYMENT to the tax office

The application must indicate the error that was made in the payment order and its details. The correct information must also be indicated that will allow the tax authorities to correctly reflect the amounts in the budget settlement card.

Documents confirming payment of tax to the budget must be attached to the application.

The payment clarification procedure is used to correct errors in payment orders that did not result in tax not being transferred to the appropriate Federal Treasury account.

In this case, you should not wait for the results of the activities of the inspectorate and the treasury, but should urgently start submitting an application for clarification of the payment to the Federal Tax Service, to which you need to attach a payment slip with the bank’s mark. Based on this application, the inspectorate will be able to initiate a reconciliation of taxes, fines and penalties paid, or immediately make a decision to clarify the payment on the day the tax is actually paid. And, of course, the penalties that were accrued on the personal account will have to be recalculated.

According to the instructions of the Ministry of Finance, the inspection must carry out the above actions within 10 days from the date of receipt of the taxpayer’s application or from the date of signing the reconciliation report.

Note: Letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07/1-324

So, a taxpayer who finds out that due to an error made in the payment order, the tax is not reflected in the personal account, must take the following actions:

1. Contact the bank and receive confirmation of timely tax payment in writing. Simply put, a payment slip with a bank mark indicating execution.
2. Submit an application to the tax office to clarify the payment. If necessary, you can submit an application for reconciliation of payments.

to menu

Applications from individuals and legal entities for PAYMENT CLARIFICATION on a tax form in Word Word format

Application from a citizen to clarify the details of a payment document

It will be needed if a person made a mistake in the payment documents for the transfer of state duties, when the money still went to the right recipient (for example, there was a mistake in the payer’s last name). To clarify the payment, fill out this application. Download sample (.doc 33Kb).

Application from a legal entity to clarify the details of a payment document

The inspectorate must make a decision to clarify the tax payment within 10 working days from the date of receipt of the application from the organization. After making a decision to clarify the payment, the tax inspectorate will recalculate the penalties accrued on the amount of tax for the period from the date of its actual payment to the day the decision to clarify the payment is made. This procedure is provided for in paragraph 7, paragraph 8 of Article 78 of the Tax Code of the Russian Federation and is explained in the letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07/1-324

The list of errors that can be corrected is limited. The organization can clarify:

• basis of payment. For example, replace the value “TP” in field 106 of the payment order with the value “AP”;
• payment affiliation. In particular, correct erroneous KBK or OKTMO;
  tax period – field 107 of the payment order;
• payer status. For example, replace the value 01 (taxpayer) in field 101 of the payment order with the value 02 (tax agent);
• TIN, checkpoint of the payer and recipient.

Payment details can only be clarified if the mistake made did not affect the transfer of tax to the budget. Attach a copy of the payment order confirming the transfer of tax to the budget to the application. All signatures in the document must be decrypted (GOST R 6.30-2003)

to menu

When payment cannot be confirmed

It is impossible to clarify incorrectly indicated account numbers of the Russian Treasury and the name of the recipient's bank (clause 4 of article 45 of the Tax Code of the Russian Federation).

If such mistakes are made, the payment will not be processed by the bank at all, or the funds will go to the treasury account, but in a different region. In any case, the tax will have to be paid again. To request a refund of the amount originally paid, please contact:

• to the bank – if the payment is not executed;
• to the tax office at the place of registration of the organization - if the funds were debited from the organization's current account, but did not end up in the regional treasury account.

Submit an application to the tax office at your place of registration. Within 10 working days from the date of receipt of this application, inspectors will contact the Federal Tax Service of Russia in writing at the place where the payment was credited. They will attach to the application a copy of the organization’s application for a refund of payment in electronic form (scanned image). Having received these documents, no later than the next working day, the Federal Tax Service of Russia will forward them to the regional treasury department to return the erroneously received amount. After this, the regional treasury department will transfer the erroneous payment to the organization and notify representatives of the tax service about it within three working days.

It happens that by the time the application is submitted, the tax office still does not have information about whether the payment has been credited to a treasury account in another region. Then, within two working days from the date of receipt of the application, the inspectorate will send a corresponding request to the regional Federal Tax Service of Russia. The regional Federal Tax Service of Russia must respond to this request (confirm the receipt of the payment) within two working days from the date of its receipt. After this, the refund of the erroneously credited amount will be made in the same order.

Note: Letters of the Ministry of Finance of Russia dated November 2, 2011 No. 02-04-10/4819, dated August 10, 2011 No. 02-04-09/3641 and the Federal Tax Service of Russia dated September 6, 2013 No. ZN-3-1/ 3228.

to menu

Will there be penalties for clarification of tax payments and offset of overpayments against arrears?

If the taxpayer transferred money to the budget on time, but using incorrect details, and later submitted an application to clarify the payment, then the date of payment of the tax will be considered the date of transfer of the incorrect payment, which means it should not. But it is not always possible to avoid monetary sanctions so easily.

Note: Letter of the Federal Tax Service dated April 11, 2017 No. ZN-4-22/6853

There are two situations when clarifying payment details will not save you from late fees.

1. If an error was made in the Federal Treasury account number or in the details of the recipient’s bank, then it is generally useless to submit an application for clarification - the obligation to pay tax in any case will be considered unfulfilled (clause 4, clause 4). The tax amount will have to be sent to the budget again, and the date of payment will be considered the day of transfer of the second correction payment. Those. If the correct payment was sent after the tax payment deadline established by law, the tax authorities will charge penalties for late payment.

2. If the erroneous payment was initially transferred late. In this case, the tax authorities reverse the accrued penalties only for the period from the date of actual transfer of money to the date of the decision on clarification. Accordingly, you will still have to pay a penalty for the initial delay.

Offset of existing overpayments against arrears

in this case there will definitely be penalties. After all, when such an offset is carried out, the obligation to pay tax is considered fulfilled from the date the Federal Tax Service Inspectorate makes a decision on the offset. True, there are some nuances here too. Tax authorities have 10 working days from the date of receipt of the relevant application from the payer (clause 4) to make a decision on offsetting the overpayment. Accordingly, if the payer submits an application for offset at least 10 business days before the deadline for paying the tax for which he fears an arrears will arise, and the tax authorities make a positive decision, then there will be no penalties. After all, arrears simply will not arise - the tax will be “paid” on time due to the offset overpayment.

1. 
   Offsetting the amount of tax at the expense of another is possible on the basis of an application for offset of overpaid amounts of taxes. The refund application form is provided.
2. 
   The new service, effective October 1, 2012, allows individuals to carry out all operations and communications with tax authorities in the taxpayer’s personal account on tax.ru

Sometimes it is human nature to make mistakes. Only those who do nothing do not make mistakes. Therefore, the miscalculations of the tax service, which sent an erroneous notification demanding payment of debts that came from unknown sources, must be treated with understanding. True, if this happens with enviable consistency, and you are confident in your integrity as a taxpayer, then your nerves may give way. You will want to prove your honesty, at the same time, identify negligent officials and force them to compensate for their “sins”, if not with material resources, then at least with sincere apologies.

What methods can be used to combat tax errors?

A legally “savvy” taxpayer offers the following “recipes”:

• “no guilt - not guilty” or presumption of innocence;
• letters to the tax service;
• going to the tax office to reconcile calculations;
• lawsuit in court.

Let's look at each of the methods in a little more detail.

"Without guilt - not guilty"

The main thing to remember is the simple legal truth that guilt unproven by law is not a basis for charges. The legislation establishes the right of the taxpayer not to enforce illegal acts and requests of tax services, other authorized bodies or officials when they contradict the Tax Code or national laws. If there are no grounds for assessing tax, then there is no need to pay it. And in the event of possible claims from tax authorities, let the latter legally prove the validity of their claims.

We write letters to the tax office

Armed with the principle that the most effective method of defense is attack, we write letters of complaint to the tax office. It is not advisable to call or besiege the tax office with daily trips. Officials do not take claims that are not supported by documents seriously. Also, no guarantees of attention will be provided by an electronic application to the Federal Tax Service portal. A completely different matter is a registered letter with delivery notification or brought personally to the office and recorded by the secretary in the incoming documentation. Take the time to write down the incoming number. You may need it to continue the “complaint saga.”

Let's compare the calculations

Amendments to the Federal Law introduced in September 2010 give the taxpayer the right not only to request a certificate with tax calculations (Form 39), but also to insist on a joint reconciliation of calculations. The fact is that Form 39 contains a minimum of information - the name of the tax and the amount of debt on it. And based on the results of the reconciliation, tax authorities are required to issue a documentary report with calculations. Also require information on the basis of which documents the unjustified tax was presented for payment. Such persistence often becomes a catalyst for refusal of claims by the tax service. If they fool you with replies or do not respond at all, then after 3-4 weeks you can file a complaint with the head of the tax service. Just be sure to take with you all documentary evidence, including incoming and outgoing numbers recorded in the tax office. If passing this level does not bring the desired result, move further up the hierarchical bureaucratic ladder. And don't be afraid of retaliation from the tax authorities. There are many victims like you, and officials are already accustomed to complaints.

The court will put an end to it

The court is the last authority on the path to achieving justice. You can submit the application yourself or wait for the tax office to do so, hoping to collect the arrears. If there are insufficient documents confirming the correctness of the tax calculation, the court will recognize the illegality of the collection. Moreover, the losing party will pay all legal costs. I would like to dream of punishing negligent officials, but such prospects are not so realistic.

Although the Tax Code, in its Article 35, confirms the responsibility of officials for damage caused to the taxpayer by unlawful decisions, in practice everything is different. Often, arguments of tax negligence are not enough to establish a causal link between the mistakes made and the resulting losses of the victim. A lot of obstacles arise in the form of evidence of harm or illegality in the behavior of officials. Even if you are lucky enough to substantiate your arguments, the losses caused will come back to you from the federal budget, and not from the wallet of an unscrupulous employee. Administrative liability for negligent work is not provided for officials.

Incorrect tax notices are by no means uncommon: “payments” with errors are sent out in the thousands, and absolutely any taxpayer can receive one of them. What to do in this case and how to resist erroneous tax demands? Read about this in our new article.

In what cases is a tax notice considered erroneous?

Errors in notifications can range from typos in the payer's name or address to incorrect tax calculations. Conventionally, all these errors can be divided into three large categories:

• The tax notice contains incorrect information;
• The tax amount was calculated incorrectly;
• The object of taxation does not belong to the person who received the notification.

What should you do if you received an incorrect tax notice? First of all, it is worth remembering that you have the right not to comply with unlawful acts and demands of tax authorities if they do not comply with the Tax Code or other federal laws (Article 21 of the Tax Code of the Russian Federation). That is, if you received an erroneous tax demand, you are not required to pay the tax, and the burden of proving the validity of the assessment rests with the tax office.

Step-by-step instruction

After discovering an error in a tax notice, you need to adhere to the following algorithm:

Step One: Fill out Tax Notice Errors Statement

To simplify feedback, a tear-off stub is always included in the same envelope with the notification, which can be used to inform the tax authority about an error. The document must include the following information:

• The name and address of the tax office to which you are sending the application;
• Your data (last name, first name, patronymic and TIN);
• Tax notice number;
• List of errors found in the notification.

If an application form was not attached to the tax payment, you can write it in any form.

Step two: submit an application to the tax authority

After you fill out the application, it must be submitted to the tax office in one of the ways convenient for you:

• In person (through the tax office);
• By mail (registered mail with notification);
• Via the Internet (this can be done on the official website of the Federal Tax Service www.nalog.ru)

Step Three: Wait for the Corrected Tax Notice

Your application must be reviewed within 30 days. During this period, an internal audit must be carried out, based on the results of which errors made will be identified and eliminated. You will then be sent a new tax notice.

Step four: pay tax on a new receipt

When you receive a second notice, be sure to check the corrected errors and only then pay the tax.

How to appeal erroneous tax demands in court?

If the tax office did not respond to your application within the period established by law, or refused to correct errors, you can have the tax notice/demand declared illegal in court. If the court sides with you and you win the case, all legal costs will have to be paid by the losing party.

Note! If the deadline for filing an application was missed for a good reason, it may be restored by the court.

Like any other statement of claim for recognition and actions (inaction) as illegal, your statement of claim must comply with the requirements of Art. 198 and 199 of the Arbitration Procedure Code of the Russian Federation.

Also, in accordance with Art. 199 of the Arbitration Procedure Code of the Russian Federation, an application to recognize an erroneous demand as illegal must necessarily contain the following information:

• name and address of the tax authority that made the contested decision;
• name, number, date of adoption of the contested act;
• your rights and legitimate interests that were violated by the contested act;
• laws and other normative legal acts that the contested act does not comply with;
• your demands for recognition of a non-normative legal act as invalid.

In accordance with current legislation, cases challenging non-normative legal acts and decisions of tax authorities must be considered within a period not exceeding three months from the date the application was received by the court.

If a notice of a tax payment that is more than standard is found in the mailbox, then most likely the citizen was incorrectly assessed property taxes for individuals. Tax charges for already sold property also occur. Such situations are not uncommon, which is why there is a whole scheme for “restoring justice.”

Where do property tax figures come from?

The inspectorate calculates and assesses taxes independently. Accrual terms are for a calendar period. The data is entered into the receipt, which is sent by mail, no later than 30 days before the start of payment.

Now, in one payment slip, citizens receive all taxes due, namely transport, land and personal property taxes. Moreover, most citizens have a property tax.

Features of the new tax scheme:

1. Taxes are paid not in advance, but after the fact, that is, for the past tax period. Now there is only one payment and the total amount is quite large.
2. If all the property is located in the same region where the citizen lives, then he will receive one receipt, if not, then several.
3. If in fact there is something to pay for, but the treasured envelope has not arrived, it is better to clarify whether there is a tax. Otherwise, there will be a penalty, and a recalculation of taxes over several years could seriously cripple the budget.

Important! The new payment cards have this feature - they now have a spine. This is a place where information about property can be entered, which can subsequently affect the amount of tax. Often it contains data to reduce payments.

What to pay tax for

You need to pay for:

1. Residential building, and any residential building.
2. Garage, parking space.
3. Complex of buildings.
4. Apartment, room.
5. Unfinished construction projects.
6. Other buildings, premises, structures not included in the list.

Before applying for a refund, it is necessary to clarify whether the tax base is correctly determined. After all, it is not uncommon for citizens to receive taxes on property that is no longer their property.

The tax base includes property as of January 1 of the current year. If the object is new, then from the moment it is registered. For each object, the tax is calculated separately.

In the case where the property is jointly owned, each owner will contribute an amount proportional to his part. There may also be inaccuracies when determining the tax rate; you can check this on the Internet portal of the Federal Tax Service of Russia. Asking for too much

If for any reason the tax authority has accrued more than necessary, there is a clear algorithm for legal actions to protect your finances.

Stage No. 1 Statement of miscalculation in the notification

If you find inflated amounts in a payment slip or any incorrect data that affects the amount of tax, you should report this in writing to the tax service. To do this, you need to write an application on your own behalf. It should indicate that there is a tax notice with an incorrectly calculated tax amount.

Full package of documents:

1. Statement. In it, indicate the notification number and the details of the tax office that sent it. Information about yourself: full name, identification number.
2. Notification sent.
3. Attach documents that confirm the applicant’s correctness - this could be a copy of the ownership of the property or a purchase and sale agreement if the property has been sold.

Stage No. 2 Transfer of a package of documents

There are several options for submitting documents to the tax office:

1. The papers can be submitted in person to the tax office. In this case, you need to have 2 copies of each paper. The second one will be stamped with acceptance of the documents and returned to the applicant.
2. Send by mail. All contents of the envelope must be described, so the applicant will have confirmation with the date of dispatch.
3. Through the taxpayer’s personal account in electronic format. You can register on the tax portal.

Stage No. 3 New notification

It is the new notification that should come if the applicant’s claims were justified. At the same time, the tax authority itself is obliged to find out the cause of the error and calculate new cavitation. The new notification must indicate 2 mandatory amounts:

• In the “calculated tax amount” - the correct recalculated figure that corresponds to the existing property.
• In the “amount of tax accrued earlier” are the figures that were in the erroneous notification. This way you can track whether the recalculation has been carried out.

If payment has already been made

If, before receiving a new notification, the previous one had already been paid because the deadline was approaching, the citizen has the right to contact the tax authority for a refund. There are several options:

1. Refunds may apply toward future payments.
2. The compensation is transferred to the account of the individual.

If the first option is chosen, which is more convenient, it is necessary to draw up a statement indicating that the payment has already been made and the applicant requests that the overpayment be taken into account against future payments.

You can submit your application using the same methods as in stage 2. The application must be accompanied by a copy of the payment and a notice with the recalculated tax. You can contact the tax authority about an overpayment within 3 years.

Implementation of the solution

Regardless of the chosen method of compensation, a decision on it must be made within 10 days from the date of receipt of the application. The tax itself must be returned no later than 1 month after the decision is made. If the deadlines are violated, there must be a penalty for each day of delay; it is included in the amount of the overpayment in accordance with the refinancing rate.

Situations often arise when it is necessary to recalculate the amount of transport tax calculated by tax officials.

Not all citizens of the state know what needs to be provided to carry out such an operation, where to go, what can serve as a basis for recalculation and how to correctly perform recalculation.

What it is

Recalculation of the amount of the transport deposit implies a change in the amount of tax due to additional conditions that have emerged. Recalculation can be done either down or up.

A tax notice, received at the citizen’s place of registration once a year, contains information about the calculations for the last tax period (these amounts must be paid before the date specified in the document) and tax recalculations (if any).

The Tax Service has the right to make recalculations only for the last three reporting periods.

The amount of tax paid by the taxpayer in excess of the required amount may be:

• offset against tax payment in the next period;
• fully returned to the person or organization.

The latter is possible only after submitting an appropriate application indicating the details of the personal account to which the specified amount must be returned.

In what cases is it performed?

Recalculation of transport tax for individuals is possible in situations if:

• There was an error in the tax notice. If you discover an inaccuracy in the power of a taxable vehicle, an incorrect tax rate, or non-application of a benefit available to the car owner, you must contact the regional tax office that sent or issued the notification as quickly as possible. You must have your passport and original documents indicating the data correction. At the department you must write an application and attach all documents;

In some situations, for example, the power of a vehicle is incorrect, tax officials must request data from the traffic police where the vehicle is registered. You may have to correct information about a car or other vehicle there. But in any case, first of all you need to contact the tax authority.

• the car was sold in the reporting period, and the information did not arrive at the right time in the tax inspectorate database. To prove the need for recalculation, you must contact the tax office at your place of residence and provide the employee with the original purchase and sale agreement. After the procedure for calculating the new tax amount, the notification will be resent to the taxpayer’s postal address;
• the car was stolen and there is a certificate from the traffic police about this fact. The tax is calculated only for the period of actual use of the vehicle. If there is evidence that the car was stolen, then tax officials are required to recalculate the tax based on the documents provided by the taxpayer;
• the taxpayer's place of residence has changed and place of registration of the vehicle. Recalculation of transport tax within the framework of OKTMO is carried out at the tax office at the request of the taxpayer.

Thus, any tax recalculation is carried out on the basis of the documents provided, certifying the occurrence of a certain situation and the application submitted (personally by the taxpayer or by a person’s representative under an official power of attorney).

How to write an application for recalculation of transport tax

Recalculation of transport tax for three years (or for the period in which it was made incorrectly) is carried out on the basis of an application from the taxpayer and documents confirming the existence of such a right.

You can fill out the application in person on a form provided by a tax officer or on the Federal Tax Service website.

You can submit your application:

• personally or by proxy;
• through the Federal Tax Service website with a personal account or a confirmed electronic signature;
• Russian Post.

The application form states:

• information about the person submitting the document;
• information about the tax service department;
• the period for which the transport tax was calculated incorrectly;
• information about a car or other vehicle on which tax is charged.

Attached to the application are the fundamental documents required.

A sample application for recalculation of tax in connection with the deregistration of a vehicle is as follows:

What documents need to be attached?

The package of documents required for recalculation depends on the situation in which this operation must be performed.

In each case, the taxpayer is required to provide:

• passport;
• documents for a taxable vehicle.

Additionally provided:

• a certificate from the traffic police if the vehicle was deregistered during the reporting period;
• a certificate confirming the theft of the vehicle in the event of such a situation;
• a document confirming or determining the vehicle's power. If there is disagreement on this issue, then such a document may be the result of the examination;
• documents confirming the right to (certificate of a combat veteran, certificate of presence of a disabled child, etc.).

All of the above documents must be provided in originals. Copies of documents are not grounds for recalculating vehicle tax,

Where to contact

Any inaccuracies in tax calculations are corrected only at the tax office at the taxpayer’s place of permanent residence.

If it is not possible to obtain a recalculation from the tax department, and there are all grounds for this, then any citizen (or legal entity) can file an application with the court.

A claim against the tax office for recalculation of transport tax is filed with the judicial authorities at the location of the organization calculating the amount of tax.

The following must be attached to the claim:

• documents on the basis of which it is necessary to recalculate the tax;
• response from the tax inspectorate justifying the refusal to recalculate;
• receipt of payment of state duty;
• other documents at the request of judicial authorities.

After the statement of claim is accepted and considered, a court date will be set, at which both the plaintiff (taxpayer) and a representative of the tax service must be present.

The court's decision will be the final verdict on the disputed issue.

Legality

Situations often occur when transport tax is recalculated not at the request of the taxpayer, but by the tax inspectorate.

Moreover, as a rule, the amount of tax increases and the citizen faces arrears, for which penalties are charged.

Do tax authorities have the right to independently recalculate previously paid taxes? Yes, they do. The rights and obligations of the tax service are regulated by the Tax Code (articles and).

However, in case of disagreement with the recalculations made by the tax authorities, every citizen, as well as a legal entity, has the right to prove their case in all ways not prohibited by the laws of the Russian Federation.

When selling a car

Let us consider in more detail the situation with the recalculation of transport tax when selling a car in the reporting period.

The traffic police authorities carrying out registration actions are required to transfer information about the change of owner of a vehicle to the tax office within 10 days after carrying out these actions.

If the former owner received a receipt for payment of vehicle tax by mistake, then he needs to:

• contact the tax service as quickly as possible with a statement about incorrectly calculated tax, providing a vehicle purchase and sale agreement;
• find out the reason why the tax was assessed. This could be a simple error or untimely transmission of information by registration authorities;
• contact the traffic police authority that deregistered the vehicle in order to obtain a certificate of the operation.

The tax officer is obliged to send a request to the traffic police as soon as possible in order to establish the accuracy of the information received.

The response received from the registration authority will serve as the basis for recalculating the transport tax.

For example, the car was sold in September 2018. should be made only for the actual 9 months of use, but in the tax notice when calculating the amount of tax, the corresponding coefficient equal to 9/12 = 0.75 was not applied.

After clarifying the reasons, it turned out that the traffic police authorities for some reason did not transmit information about the alienation of the vehicle.

The car owner, on the basis of a car purchase and sale agreement and a certificate from the traffic police confirming the fact that the vehicle has been deregistered, has the right to recalculate the tax.

A different situation arises if the ownership of the car has not changed, that is, the car was sold by proxy. In this case, the person to whom the vehicle is registered is required to pay the transport tax.

Thus, tax authorities have the right to make recalculations for transport tax both personally (if any errors are detected in previously made calculations) and at the request of the taxpayer, supported by documents establishing a certain fact.

It should be remembered that vehicle owners are required to pay transport tax. So it is not recommended to sell a car by proxy.

All disagreements between taxpayers and the tax service are resolved in court.

Video: How residents of the capital can avoid problems with transport tax