Buying a car: who should pay tax in 2017
The transport tax, previously called road toll, perfectly replenishes the budget of our State. The purpose of such a gathering is to bring in an appropriate order an extensive network of Russian roads. The amount, terms and privileges of the road tax depend on many factors, including the place where the TC is put into account.
Should I pay a tax on the purchase of motor vehicles in 2017?
In order to protect yourself from problems with the law, the motorist should adhere to the basic requirements of the NZ. First of all, it concerns whether you need to pay a road tax when purchasing a car. Each owner of a car knows that since the moment of purchase of the TC, he is obliged to use the utility fee to pay the state duty, the size of which is determined taking into account the characteristics of the vehicle and the region of the country in which it is accounted for. The rates of the transport tax are determined by the local authorities in accordance with the rules of Chapter 28 of the Tax Code of Russia. But since the requirements of our state sometimes change, then at the motorist, of course, there may be a reasonable question whether it is obligatory to pay a tax on the purchase of a car, in addition to the aforementioned fees.
Under the terms of the Tax Code, no additional taxes on the person who purchases motor vehicles are charged, since it can not be taxed for acquiring the car into ownership.
And who should pay the fee?
Since the buyer does not have profits when buying a car, it is quite logical to assume that this type of tax in 2017 should be assigned to the seller. It is important to take into account the fact that the tax collection is not always paid when selling a motor vehicle. The need for this depends on:
– the amount of profit;
– period of ownership of a car;
– the possibility of tax deduction.
A person who has a profit from selling a car must himself calculate the tax when purchasing a TC in 2017 and submit to the Federal Tax Service a corresponding declaration by completing the 3-NDFL form.
tax when buying a car in 2017
The size of the tax
The size of the interest rate affects the fact whether the seller is a private person or he is a representative of a commercial organization.
It should be noted that only net income can be taxed.
The RF law provides for a list of benefits for employees who pay taxes. Item 17.1 of Art. 217 N.K. Russia states that if any property was owned by the seller for more than three years, then it is not necessary to pay him the personal income tax.
But if he owned the vehicle less than the specified time, the NC gives him the right to use a tax deduction. In addition, if the price of a car sold is not more than 250 thousand. RUR, then the time of ownership of such a machine is irrelevant and, therefore, the seller does not need to pay personal income tax.
It should be said that the counting of the time of finding the TC in the possession is not calculated from the time it was registered in the traffic police department, and from the date of purchase in the car dealership.
As for the benefits to the road tax, their list should be specified where the registration of the car was carried out, because everything depends on local authorities.
In some Russian regions, along with privileges for private individuals, businesses can also count on benefits.
The law allows individuals to take advantage of the return of a portion of the already paid amount. This right can apply only to those who sell motor vehicles who used the car for personal use only. If the vehicle was used commercially, the seller is not entitled to rely on a tax deduction.
And can you not pay the tax at all?
Submission to the FTS of the declaration is obligatory. Anyone who has sold his property must notify the tax service about it. Ignoring this procedure will be a violation of the Tax Code of the Russian Federation, and for this, of course, the “devil” will be fined (the amount of the fine implies 20 percent of the total tax amount).
Submitting to the tax return is necessary even in the absence of profit. Every motorist must remember that tax evasion is fraught not only with financial problems, but also with administrative responsibility.
The tax has the right to transfer papers to the offender in the FSSP. Judicial executors can either arrest property of the debtor, or restrict his departure outside the country.