Court order for collection of transport tax

One of the features of the Russian tax system is that individuals rarely have contact with representatives of the Federal Tax Service. This usually occurs for two types of taxes - transport and property (land and/or housing). It becomes especially unpleasant to receive a court order to collect any of the listed taxes.

Such a decision is made by the court on the initiative of the tax authorities and is a generally accepted practice in the work of the latter. If a citizen does not agree with the actions of the Federal Tax Service, he is faced with the task of canceling the court order to collect the tax. The article discusses the features and legal aspects of this event.

Legal regulation

The procedure for issuing and canceling a court order is regulated by the provisions of the Code of Civil Procedure of the Russian Federation, adopted after the approval of No. 138-FZ of November 14, 2011. The current version of the code was adopted quite recently - on April 24 of this year.

Chapter 11 of the document, containing 10 articles - starting from the 121st and ending with the 130th, is devoted directly to the court order and what is connected with it. [email protected] issued by the Ministry of Finance and dated September 20, 2021 deserves special mention on the topic under consideration It provides explanations from the department on the issue of unjustified collection of debts from individuals based on previously canceled court orders.

Features of rendering

An important feature of a court order is the status of the document. It is both a court decision in the format of a decree and an executive document. Another key legal nuance of a court order is the simplified adjudication procedure, which consists of the court considering the arguments of only one side. In this case we are talking about representatives of the claimant, that is, the tax authorities. The essence of the simplified procedure is that the court:

Procedure and deadlines for issuance

The standard procedure for issuing a court order provides for the following actions by the claimant and the court:

a representative of the Federal Tax Service sends to the court documents showing the taxpayer’s debt to the budget;
within 5 days, the judge issues an order to collect tax from an individual (a negative decision, as a rule, is made only if there are obvious errors in the documents submitted by the tax authorities);
information about the issuance of a court order is posted on the official website of the court, the document is sent to the taxpayer by registered mail, for which 5 days are provided from the date of the decision.

When is a court order issued to collect transport tax?

All individuals and legal entities are given a certain period to pay transport tax, during which they must pay the specified amount of money.

If the owner of the vehicle fails to pay the duty, the tax authority goes to court, where an application is written to issue a court order.

A court order is issued individually, based on a statement from a government agency to collect the amount of money for the road toll.

A court order refers to both a decree and an executive document. It is made without the participation of both parties and without hearing persons in order to clarify and resolve the problem.

One copy of the document is delivered to the owner of the vehicle who owes transport tax.

A copy of the resolution is considered a notification document about the status of a certain judicial act and the rendering of a decision regarding the case.

If the notifications are ignored, the collection goes to the bailiff service, which forces you to pay the state fee.

The notification must contain detailed information about the amount of the debt, the amount of penalties that were accrued at the time the demand was sent, the debt repayment period, which is determined by local authorities depending on the region and place of residence of the taxpayer.

The time period during which a person or entity is required to pay the toll must be specified.

In other words, the tax inspectorate is obliged to describe in detail its requirements, justify them, set deadlines and confirm the legality of its actions, referring to the Federal laws that regulate the procedure for collecting taxes from Russian citizens.

Payment of debt under a court order for the collection of transport tax must be made by the owner of the vehicle before the expiration of the eight-day period.

The countdown of time begins from the date indicated on the letter, as the date the letter arrives at the specified place. Notifications come from the tax structure with which you are registered.

A letter sent by the tax office to a taxpayer is automatically considered received after six days from the date of sending the notification.

That is, in fact, the government agency does not deal with the problems associated with the late receipt of the letter or its absence at all at the specified address, but immediately makes claims for non-payment. You will have to prove these points.

As stated in Art. 70 of the Tax Code of the Russian Federation that the tax inspectorate has the right to send a notification before the expiration of a three-month period if arrears are detected.

This does not apply to precedents with an audit by the tax service, as a result of which a penalty is sent.

Art. 11 of the Tax Code of the Russian Federation states that the place of residence of the owner of the vehicle is determined by the specified address and place of registration, which took place in accordance with the laws of the Russian Federation.

In the case where a person does not have a permanent place of residence, all letters and notifications are sent to the specified address at the personal request of the car owner by contacting the tax office.

The place of residence of an individual can only be the address where the citizen actually resides. After all, we are well aware of cases where the place of registration and the actual place of residence of an individual do not coincide.

Useful information will help you pay transport tax online through the State Services portal.

Procedure for canceling a collection order

The consequence of the peculiarities of issuing a court order is the same simplified cancellation procedure established at the legislative level. To implement it, the taxpayer only needs to submit an objection to the court regarding the execution of the document.

Cancellation of a court order for the collection of taxes of any type - transport, land, property - occurs according to the following extremely simple scheme:

the taxpayer draws up an objection and sends the document to the court that issued the order;
the judge decides to cancel the order and notifies the tax authorities within 3 days.

The latter are given the right to collect tax debts through ordinary legal proceedings, which will be adversarial in nature and involve consideration of the arguments of both sides. Current practice shows that the presence of a tax debt with almost 100% probability means that the Federal Tax Service will file a claim in court.

Important . Cancellation of a court order does not mean the taxpayer is released from paying tax. If you have debt, sooner or later you will need to pay it off. Moreover, if the Federal Tax Service Inspectorate wins the case in court, fines and penalties, as well as state fees, will be collected from the debtor.

If the deadline for canceling the order to collect transport tax has been missed?

It often happens that the debtor does not receive a court order to collect transport taxes for good reasons.

The law provides for the possibility of restoring the deadline, but only on the condition that the debtor filed an application to cancel the court order no later than 10 days from the date when the circumstances preventing the filing of objections within the deadline ceased.

For example: Ivanov was in military service due to conscription and during this period a transport tax was collected from him. However, before December 2016, he paid it through a mobile application, but made a mistake in his last name. Returning from military service. In June 2021, he learned about the trial of the case. After 5 days, he filed an application to cancel the order and a petition to restore the deadline. The court granted his request.

IMPORTANT: It is better to entrust the preparation of a petition to restore the missed deadline for canceling the tax collection order to a lawyer. The further fate of the application will depend on the literacy of the arguments and their persuasiveness!

Deadline for filing an application/objection

The taxpayer is given 10 days to appeal the court order. The period should be counted from the date of receipt of the document. An important legal nuance is that the court must send the debtor a copy of the court order. This must be done within 5 days from the date of acceptance of the document. Thus, the actual period for appealing a court decision is 15-20 days from the date of adoption.

If the deadline for filing an objection is missed, the taxpayer does not lose the opportunity to appeal the court order. To do this, it is necessary for the court to recognize the reasons for the delay as valid and restore the deadline. These include, for example, poor postal service or the absence of an individual at his place of residence due to illness, business trip or relocation.

In addition, it remains possible to appeal the court order in cassation. Six months are provided for this. But the funds in such a situation will most likely already be written off. Their return will only occur if the cassation court makes a positive decision.

Requirements for the content of the application/objection

An objection to the cancellation of an order is drawn up in free form. The following requirements apply to the content of the document:

the “header” indicates the name of the court, full name of the judge and personal information of the applicant, including registration/residence address and contact telephone number;
the title of the document is placed under the “header”, separated from the rest of the text by a blank line, and can be highlighted in large and/or bold font;
The main part of the document must include the details of the document issued by the court and indicate the fact of disagreement with the decision made. It is possible to argue in your favor, but not necessary, since the cancellation of a court order to collect transport, land or other types of property tax occurs automatically, that is, without considering the arguments of each party;
signature of the taxpayer with the transcript and date of preparation of the document. It must be placed by hand.

A sample application to cancel a tax order is available for download here.

A sample completed document looks like this:

Despite the apparent simplicity of the document, to ensure correct preparation, it is best to contact a specialist. An additional advantage of this approach to solving the problem is receiving qualified advice on the prospects and feasibility of implementing the event.

Requirements for drawing up an objection

There is no special form for drawing up an objection to a court order regarding transport tax, so the document is drawn up in free form in compliance with general requirements.

In the header you need to indicate to whom, where and from whom the objection is being submitted (the relevant information should be in the notice), and in the text you need to explain your position on disagreement with the penalty. If there are any documents to support the arguments, then copies of them must be attached to the objection.

The expediency of canceling a court order

The answer to the question of whether it is worth canceling the document in question is quite simple. It makes sense to spend time drafting and filing an objection if, in the taxpayer’s opinion, the tax authorities made a mistake when calculating the amount of payment to the budget. In such a situation, canceling the document will allow you to prove your position in subsequent legal proceedings.

If there is indeed a tax debt, the cancellation of the order becomes, in fact, a deferment. In this case, you should not wait for the trial to begin and pay off the debt at the first opportunity. This approach will avoid the need to incur additional costs in the form of fines, penalties and state duties.

Consequences of canceling a court order

Often, many not entirely conscientious tax payers use a trick - they file a petition to cancel the court order, but still do not pay the transport tax. Or they pay, but after filing a lawsuit.

Formally, there are no consequences for the debtor for the subsequent voluntary payment of tax.

After the order is canceled, the Federal Tax Service will prepare documents for judicial collection through a claim within a couple of weeks. Based on the results of the court decision, in addition to taxes and penalties, the debtor will be charged:

expenses for paying state duty - depending on the amount of debt;
enforcement fee, if the bailiffs initiate enforcement proceedings - at least 1000 rubles.

IMPORTANT: The amount of the fee when filing a property claim in court is calculated according to the rules of Art. 333.19 Tax Code of the Russian Federation. The Federal Tax Service is exempt from paying it when going to court. Since the amount of transport tax is usually small, the amount of the duty is most often 400 rubles or more.

The best solution is to pay the tax immediately after the court order to collect it has been canceled. And don’t forget that you can pay transport tax in installments from the date of the claim.