Good evening, dear habra people!
After the opening of our
project , we are faced with the fact that a huge number of requests from individuals relate to problems with the tax authorities due to transport taxes. Considering that this question interests many, we decided to make small recommendations so that our readers can avoid such problems.
If you sold the car in the current tax period (for example, 02/15/2010)
After completing the purchase and sale transaction, you need to make copies of all documents confirming the car’s alienation: a purchase and sale agreement (reference account), a commission agreement (if the car was sold through a car dealership), a copy of the vehicle with a traffic police notice of deregistration , a copy of the receipt of payment of state. duties for registration actions in the traffic police, etc. In short, you need to make for yourself the maximum package of documents.
It must be remembered that no matter what day of the current month you sold the car, the tax will be calculated for the entire month.')
The tax payment deadline is 01.06.2011. Therefore, it is necessary to take care of in advance to receive a notice (receipt) and tax calculation from the tax inspectorate in which you are registered, as a taxpayer. Very often, tax authorities, taking advantage of the sluggishness of the Post of Russia, like to send notifications to taxpayers with the calculations of taxes and receipts in late April - early May. This is done specifically so that you flew into penalties for late payment of tax. When you receive 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. 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 bases.
In this case, you need to write a letter in simple written form demanding (namely, demanding, not requesting) to provide you with a new written tax calculation, attach copies of the above documents and send all by mail with a valuable letter with an inventory of attachment and return receipt. It is advisable to do all this before 01.06.2011. Now you will not have any problems with obtaining any additional requirements for payment of penalties.
True, our clients sometimes encounter the fact that after some time good grandmothers begin to call them from the tax authorities, who “cry and cry into the phone” asking them to pay fines, arguing that the sums are so small, and the 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 websites 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, everything is a little more complicated. Regardless of whether there is a hull insurance, on the day (night) of the discovery of the loss, you should immediately contact with the message about the incident by phone. 02. If the car was insured under CASCO, then do not forget to call the insurance company immediately after you report the loss of 02.
After that, go to the nearest police station, where the duty officer of the criminal investigation department is obliged to take an oral statement about the hijacking from you, draw up a protocol on accepting the application, withdraw your registration certificate from you, the registration certificate, all sets of keys, and the ticket Inspection, charms from alarms. Do not worry, all this is not lost. After that, you will be given a ticket with the KUSP number and released on all four sides. However, a small recommendation is to take all the coordinates of the opera on duty, incl. mobile and work phone, as well as to find out the coordinates of the investigator who will investigate the criminal case on the fact of theft of your car.
After 2-3 days, you should be contacted by the investigator who will call you for questioning. During the interrogation, you will be given: a certificate of seizure of your TCP, Certificate of Registration, all sets of keys, a voucher for those. inspection, trinkets from alarms, a decree recognizing you as a victim, certified copies of documents and keys seized from you, a copy of the decree on initiating a criminal case, as well as 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” into the archive, where it simply “dies”.
And here comes the long-awaited moment when you receive a letter from the Inspectorate requesting payment of the tax. Your actions are exactly the same as in the first situation, except that you attach to your request copies of documents that the investigator issued to you. In 80% of cases IMNS satisfies your requirements, but sometimes they give out refusals, arguing that the car is not deregistered in the traffic police, and on the basis of this you are still the legal owner. There is a certain logic in this, but there is also a conflict of rights, since until the car is found, and the criminal case is not stopped beyond the statute of limitations, 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 Inspectorate is located, and at the same time - for a maximum of two court sessions, get a decision in your favor.
And the last recommendation:
Do not be afraid to defend your rights and do not be afraid of judicial "red tape". The courts are beginning to work better and better, and the words "citizens" from the mouth of the judges less and less sound like selective obscenity. You can believe us as practicing lawyers.
By the way, one of our clients who owned a powerful Japanese motorcycle, in a judicial proceeding, got from the Inspectorate of Tax Inspection recognition of the right to pay taxes not for a twelve-month tax period, but for a five-month period. 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 IMNS did not go to appeal the court’s decision, and the demands with notifications (receipts) were no longer sent.
Thanks for attention!