What to do if the receipt is lost. How to pay transport tax without a receipt? What to do if the receipt is lost No receipt - what to do

Good afternoon.

You need to reinstate the check.

Method No. 1. In the archive of card transactions

This method is the simplest, fastest and most accessible, but is only suitable for those transactions that you made cashless through self-service devices - payment terminals and ATMs. The steps are as follows: in the device, go to your personal account and check the transaction history. We find the required payment and print the receipt. The only drawback of this method is that receipts at any terminals and ATMs fade too quickly. This is the price to pay for printing speed in any weather.

Method number 2. In the archive of online banking transactions

The most favorite way to restore in recent years. Suitable only for those transactions that you made in Internet banking. Any online banking has a transaction history. The procedure is the same as when restoring a receipt in the terminal: find the payment and either save the receipt or print it if you have a printer at hand. The absolute strength of the Internet Archive is its limitlessness. It can save operations made both yesterday and five years ago.

Method No. 3. Reserve check at the bank

This is the surest way, but far from the easiest. Let's start with the fact that you still need to come to the bank. All transactions - non-cash, cash, in terminals or through a cash desk - are processed by bank processing. Any operator has access to an archive of transactions - the so-called daily or daily registers (a set of transactions for the day). You are required to indicate as accurately as possible the date, time, amount, recipient of the payment, as well as your data: full name, series and passport number. If the operation was carried out through an ATM or terminal, you will need to provide the device number (this information is located on the front side of the machine). The success of the search depends on the completeness of the data: it is possible that at the very minute you paid, another hundred or two clients made exactly the same payment. The operator enters your data (the so-called “variables”), filters transactions and prints out the lost receipt. If necessary, the check is stamped, although this is not required.

Method number 4. Archival data analysis

The hardest and longest way. Let's say there was a payment, but the operator cannot find it, just as the recipient of the payment cannot find it. Such cases are not uncommon - approximately 0.1-0.2% of the total number of operations. You fill out an application to search for payment (you can use the online reception, but it’s better at a bank branch), the bank conducts an investigation. The payment will be found in the vast majority of cases, but the only inconvenience is the extreme length of the search. In particularly severe cases, processing the request may take a month or more.

Method No. 5. Looking for the payee

Statistically, this is the most unpopular method. If you can, as they say, “run into” a bank by accusing it of an error, then, for example, it is useless to “run into” a specialist from the tax office or traffic police. Meanwhile, contacting the payee directly is even more profitable. Firstly, if part of the payments is lost due to errors of the operator and the payer himself, then the other part is due to the fault of the recipient. Secondly, you can save time and restore the receipt. And immediately submit it for processing.

The taxpayer (individual) paid the transport tax on time. The tax was paid through an ATM using a bank card (receipts confirming tax payment are ATM receipts). The printout of payments, which was taken from the bank, allows you to identify the payment made as a tax payment and is certified by a bank employee.
After the deadline for paying the tax had expired, he received a tax notice from the tax office about the need to pay this transport tax and a penalty was charged. After contacting the tax office, it turned out that the tax had not been paid. In response to this, the taxpayer submitted an application to the tax office, attaching receipts for payment of this tax.
The tax inspectorate, after checking the application, found out that the bank had not transferred the money, and the bank itself responded to the tax inspectorate’s request that no such payment had been identified. Meanwhile, there is a tax payment receipt; the taxpayer in this bank took a printout of all payments from his account, in which such payment is reflected.
What should a taxpayer do in this situation? Is he obliged to comply with the demands of the tax authority to repay taxes and penalties?

Having considered the issue, we came to the following conclusion:
In the situation under consideration, the taxpayer properly fulfilled the obligation to pay transport tax. Accordingly, he is not obliged to comply with the demands of the tax authority to repay the tax, as well as penalties, for which there are no grounds for accrual. The taxpayer may appeal the specified requirements of the tax authority in the manner established by the Tax Code of the Russian Federation.

Rationale for the conclusion:
Taxpayers are required to pay legally established taxes (Tax Code of the Russian Federation). The taxpayer has the opportunity to fulfill this obligation by submitting to the bank a corresponding order to transfer funds both on paper and electronically via the Internet or by depositing funds through ATMs and payment terminals of a credit organization (Ministry of Finance of Russia dated April 1, 2016 N 03 -05-06-03/18451, dated 06/17/2015 N ).
According to the Federal Law of June 27, 2011 N 161-FZ “On the National Payment System,” an ATM is an automatic (without the participation of an authorized person of a credit institution, or a bank payment agent, or a bank payment subagent) device for making payments, providing the possibility of issuing and (or ) accepting cash, including using electronic means of payment, and transmitting orders to a credit institution to transfer funds.
In our opinion, when deciding on the fulfillment of the obligation to pay tax through an ATM using a bank card, one should be guided by the Tax Code of the Russian Federation, which establishes that the obligation to pay tax is considered fulfilled by the taxpayer, unless otherwise provided in paragraph 4 of this article, from the moment of presentation in bank instructions for the transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury of funds from the taxpayer’s account (from the account of another person in the case of payment of tax for the taxpayer) in the bank if there is a sufficient cash balance on it on the day of payment.
Confirmation of payment of tax payments through bank terminals and ATMs is a check order, which contains all the necessary details for identification by the tax authority of the payment, payer and recipient of funds (see the following material: Question: What is confirmation of payment of tax payments through bank terminals and ATMs? (official website of the Federal Tax Service of Russia, section "Frequently Asked Questions", May 2013)).
The fact that a check for debiting funds and a check order with payment details are documents confirming payment of tax using bank cards is also mentioned in the instructions for paying tax payments through a self-service device or an ATM using a plastic card "Sbercard" and international bank cards cards issued by Sberbank, available on the website of the Federal Tax Service of Russia (www.nalog.ru/html/sites/www.r55.nalog.ru/Shmydko/Instruction_billing_231 02009.doc).
Documents printed by an ATM are recognized as documents confirming the payment of tax by the courts (see, for example, the decisions of the Central District Court of Novosibirsk, Novosibirsk Region dated 03/02/2016 in case No. 2a-1620/2016, Zalegoshchensky District Court of the Oryol Region dated 02/04/2015 in case No. 2-51/2015).
As we can see, the provisions of the Tax Code of the Russian Federation do not link the fact of recognition of the obligation to pay taxes as fulfilled with the actual transfer of funds by the bank to the budget. In this case, the legal significance is the fact that the payer conscientiously performed all actions provided for by law aimed at fulfilling the obligation to pay taxes to the budget (Federal Tax Service of Russia dated May 22, 2014 N SA-4-7/9954).
On the basis of the Tax Code of the Russian Federation, banks are obliged to execute the taxpayer’s order to transfer tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury (hereinafter referred to as the taxpayer’s order), as well as the tax authority’s order to transfer tax to the budget system of the Russian Federation (hereinafter referred to as the tax authority’s order) at the expense of funds funds (electronic funds) of a taxpayer or tax agent in the order established by the civil legislation of the Russian Federation.
An order from a taxpayer or an order from a tax authority is executed by the bank within one business day following the day of receipt of such an order, unless otherwise provided by the Tax Code of the Russian Federation. In this case, no service fee is charged for these operations (Tax Code of the Russian Federation).
If there are funds in the taxpayer’s account or the balance of his electronic funds, banks do not have the right to delay the execution of the taxpayer’s instructions and the instructions of the tax authority (Tax Code of the Russian Federation).
According to the Tax Code of the Russian Federation, banks bear liability established by the Tax Code of the Russian Federation for failure to fulfill or improper fulfillment of the obligations provided for in this article. At the same time, the application of liability measures does not relieve the bank from the obligation to transfer the amount of tax to the budget system of the Russian Federation. If a bank fails to fulfill this obligation within the prescribed period, measures are applied to this bank to collect untransferred amounts of tax (fee) at the expense of funds in a manner similar to the procedure provided for by the Tax Code of the Russian Federation, and at the expense of other property - in the manner provided for by the Tax Code of the Russian Federation.
It does not follow from the conditions of the situation under consideration that in this case the circumstances listed in the Tax Code of the Russian Federation take place, therefore we believe that on the basis of the Tax Code of the Russian Federation the obligation to pay tax is considered fulfilled by the taxpayer. This circumstance is confirmed by ATM receipts and a printout of payments from the taxpayer’s account certified by a bank employee.
The Federal Tax Service of Russia dated May 22, 2014 N SA-4-7/9954 also notes that if the taxpayer fulfills the obligation to pay tax, the corresponding amounts cannot be considered as arrears, and therefore, in this case, repeated collection of taxes from the taxpayer is unlawful.
Since the obligation to pay the transport tax was fulfilled by the taxpayer within the deadline established for this, there is no arrears in this case, which, in turn, excludes the accrual and payment (collection) of penalties (Tax Code of the Russian Federation).
In the situation under consideration, the bank did not fulfill the taxpayer’s order to pay the transport tax, therefore, the collection of this tax must be carried out from the bank in accordance with the norms of the Tax Code of the Russian Federation, which provide for the appropriate mechanism (see also the Tax Code of the Russian Federation).

We also recommend that you read the following materials:
- . Appealing acts of tax authorities, actions or inactions of their officials;
- . Pre-trial appeal of non-normative acts of tax authorities, actions and inactions of their officials;
- . The procedure for filing a complaint (appeal) to a higher tax authority;
- . Time limits for a higher tax authority to make a decision on a complaint (appeal). When can you go to court?
- . Deadlines for filing a complaint (appeal) to a higher tax authority;
- . The procedure for considering a complaint (appeal) by a higher tax authority and the types of decisions made.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Arykov Stepan

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Candidate of Economic Sciences Ignatiev Dmitry

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Today we have to find out how to pay transport tax without a receipt. Is it even possible to do this? And how to behave if a citizen has not received the appropriate payment? Or, for example, what should you do if you lose your receipt for making a payment? Every taxpayer should know the answers to these questions. Then he can avoid problems with tax authorities in the future.

Mailing period

First you need to find out by what date a citizen must deposit funds into the state treasury. This information will help you understand when the lack of payment is not a reason for panic and decisive action.

Today, transport tax is one of the property payments. Such fees are due by October 1 of the year following that indicated on the receipt. This means that in 2017 a citizen will pay car tax for 2016, in 2018 - for 2017, and so on. If you do not deposit money into the state treasury before this point, a debt will appear. In addition to the tax amount, you must pay penalties, which are calculated daily.

Waiting for receipts

Don't worry, you don't always need a receipt. There is no need to rush to resolve this issue. After all, in Russia it is planned to inform the population about the need to pay money for their property.

The Federal Tax Service sends out payment slips no later than 30 days before the tax payment deadline. This means that the receipt for the car must arrive before September 1st. Otherwise, you need to think about paying tax without this paper.

Reasons for missing a receipt

Transport tax not coming? The receipt was not delivered to the citizen? Is it possible to do without it? And what to do in such circumstances?

First you need to understand why the payment is missing. Sometimes there is no reason to worry.

Among the most common cases of absence are the following situations:

• the period for informing the population has not arrived;
• systemic failure in the work of the Federal Tax Service;
• problems in the postal service;
• the citizen was informed about the need to pay tax online;
• the receipt is lost (both by postal workers and by the citizen himself);
• the Federal Tax Service does not have information about the property (in the case of apartment tax);
• during recalculations it turned out that the owner of the car may not pay the duty for a particular period;
• the taxpayer is a benefit recipient and does not have to pay for the car.

Sometimes citizens complain that their transport tax receipt is lost. What to do in this or that case?

No receipt - what to do?

Do you need to pay transport tax? Where can I get a receipt to bring my idea to life? There are several options for the development of events. First, you need to find out the reason for the lack of notification.

1. Check the availability of profiles on the websites of the Federal Tax Service (nalog.ru) and State Services (gosuslugi.ru). If a citizen has the appropriate forms, the payment is not sent by mail. The person will be notified of the need to deposit funds online.
2. Call your place of residence and ask when they plan to send out payments. You can also check by phone whether there has been any system failure.
3. Go to the Federal Tax Service in person. You need to take your ID with you. You can find out from the tax office whether there have been recalculations as a result of which the taxpayer has the right not to pay for the car.

But all these actions will not help if the citizen himself has lost the payment card. Where can I get a receipt? It can be very difficult to pay transport tax without it.

Receiving a payment

Today, citizens of the Russian Federation can receive tax notices in several ways. Namely:

1. Contact the tax authority in person. Employees are required to print a receipt for payment of any tax.
2. Go to the Federal Tax Service website and download the corresponding payment slips from there. If a citizen does not have a “Personal Account”, he will have to first find out about his debt using the appropriate service.
3. Print a receipt through "State Services".

Most often, if notifications are lost, citizens simply take their passport and go to the Federal Tax Service for a new receipt for payment of transport tax. If you have it, paying the state is much easier than it seems. This is due to the fact that the notification contains all the data for depositing funds.

Do I need a receipt?

Some people wonder how to pay transport tax without a receipt. Is it even possible to do this?

Fortunately, yes. Tax payments are not always necessary. To accomplish this task, you only need the details of the recipient of the money. They are clarified by the Federal Tax Service according to the taxpayer’s registration.

This means that a receipt for payment of transport tax is not always required. As already mentioned, its presence makes life much easier, but the notification is not a mandatory document for depositing money for a car.

Bill payment methods

You can pay transport tax without a receipt in any convenient way. Car owners today can repay the debt to the state in the following ways:

• depositing money through a payment terminal to the Federal Tax Service;
• contacting the cash desk of any bank (payment slip is required);
• work with ATMs and payment terminals;
• payment via nalog.ru;
• use of the State Services website;
• depositing funds through the "Payment for Government Services" service;
• Internet banking;
• payment of taxes through electronic wallets.

In fact, a receipt will only be required if a person decides to contact the bank in person. In other situations, you can simply use the recipient's details. Next we will talk in more detail about how to make certain payments.

Terminals and ATMs

Let's start with the most common option - using terminals and ATMs. Most often, citizens use the services of Sberbank. Let's look at the tax payment process using an ATM from this company as an example.

The step-by-step instructions will look something like this:

1. Go to an ATM or payment terminal. In the first case, you need to insert a bank card into the receiver and enter the PIN-Code to start working with the system.
2. In the main menu, click on "Payments in my region".
3. Click on “Search for recipient” - “By TIN”.
4. Enter the recipient's TIN. To do this, you need to first find out the details of the Federal Tax Service.
5. Select the tax authority and click on “Next”.
6. Check "Transport tax".
7. Enter taxpayer information.
8. Specify the payment amount. Sometimes this step is skipped, and the system itself shows how much money you need to pay for the car.
9. Check the details and confirm the operation.
10. If you are using a payment terminal, you need to deposit money into the bill acceptor and click on “Pay.” In case of non-cash payment, this item is skipped.

All that remains is to pick up the check with the tax paid. You must keep it for yourself.

Internet banking

You will have to act somewhat differently if you want to pay taxes by using online banking. This is another popular destination used by citizens.

It is not difficult to guess that most often the population uses the Sberbank Online service. To pay for a car you will need:

1. Log in to the site.
2. Select "Payments and transfers".
3. In the search bar at the top of the page, enter the recipient’s Federal Tax Service INN.
4. Click on the desired organ in the search results.
5. Fill out the transport tax receipt. Usually you need to specify the payment type and taxpayer information.
6. Place the card from which funds will be debited in the designated field.
7. Indicate the amount due for payment.
8. Complete payment. To do this, you need to enter a secret code in a special field. It will come to your mobile device.

But that's not all. How to pay transport tax without a receipt?

"Taxpayer's personal account"

The Taxpayer's Personal Account will help with this. It stores all tax information. It is enough to register on the Federal Tax Service website.

If a citizen has a profile on nalog.ru, he can easily pay any tax. To do this you will need:

1. Log in to your “Personal Account”.
2. Go to the "Accrued" section.
3. Select "Transport tax".
4. Indicate what needs to be done next - print the payment slip or pay the bill.
5. In the second case, you need to choose a method of depositing funds. For example, click on the button with the bank that issued the card.
6. Enter your bank card or e-wallet details.
7. Confirm the operation.

If desired, a citizen can print a receipt to confirm payment. Nothing difficult.

If you plan to use State Services, you will have to act approximately the same.

"Payment for Government Services" and electronic wallets

How to pay transport tax without a receipt? You can use the website oplatagosuslug.ru or the citizen’s electronic wallet.

In the first case you will need:

1. Go to the "Payment for government services" website.
2. Select "Pay taxes" in the top menu.
3. Select "Search by TIN". Enter the taxpayer's TIN in the field.
4. Review the results and open the transport tax. It will be signed.
5. Click on the "Pay" button. Select the type of deposit.
6. Provide bank card or electronic wallet details.

And no receipt for payment of transport tax is needed!

If the taxpayer decides to search through an electronic wallet, he will need to proceed as follows:

1. Go to your e-wallet.
2. Click on "Services" - "Taxes".
3. Enter the payer's TIN.
4. Select transport tax.
5. Check the details and, if necessary, enter the amount owed.
6. Click on "Pay" and print

Thanks to this article, everyone now understands how you can pay transport tax without a receipt. If you have the appropriate document, it is recommended to go to the bank with a payment slip, money and identification to implement your idea.

Problem

The tax office has issued an invoice for payment of transport tax for 2011, can I not pay it? The fact is that it was paid in 2012 through the bailiffs, the receipt was lost, an oral request from the bailiffs to obtain supporting documents was refused, allegedly the data was not saved due to the expiration date. I read on your forum that after three years you don’t have to pay. Question: what to do next, I don’t want to pay again, but the tax office and the bailiffs are playing ball and can’t find the ends

Solution

Good afternoon

In particular, in Art. 363 of the Tax Code of the Russian Federation states that tax is payable by taxpayers - individuals no later than October 1 of the year, following the expired tax period.

That is, it turns out that the tax for 2011 is paid in 2012, for 2012. - in 2013 and further…..

Therefore, your question is regarding the statute of limitations of 3 years. Here, 3 years have not yet expired and the tax office has plenty of time to go to court.

Therefore, I advise you to contact the bailiff service as soon as possible with a written statement (perhaps they still have the archive). Therefore, it is necessary to make a written request. At the same time, contact the Federal Tax Service office in writing from which they sent you a tax invoice explaining the situation.

Make an appeal (application, complaint) in free written form.

Indicate the full name of the body to which you are sending the written appeal or the surname, first name, patronymic (last - if available) of the relevant official, or the position of the relevant person. Be sure to indicate your last name, first name, patronymic (the latter if available), postal address to which the response should be sent, then state the essence of the appeal (application or complaint), put a personal signature and date. If necessary, to support your arguments, you attach documents and materials or copies thereof to your written request (application or complaint).

Submit your application (complaint) in 2 copies. - by registering with the secretary and putting down the incoming number and date. Keep the second copy for yourself. Or send by mail. You can also ask a question or write a request via the website (usually there is an electronic request form) or make an appointment for a personal appointment (if possible).

They are required to consider your application (if possible, take action) and give you a written, reasoned response within 30 days.

Hello!

Taking into account the provisions of the Tax Code of the Russian Federation, in 2015, some claims may be made for the three previous years, i.e. 2014, 2013, 2012.

For example:

Taking into account the requirements of Article 52 of the Tax Code of the Russian Federation that the tax payable by individuals in relation to real estate and (or) vehicles is calculated by the tax authorities for no more than three tax periods preceding the calendar year of sending the tax notice, then it all comes down to the fact that the recalculation can be done in exactly three years.

And, in accordance with paragraph 6 of Article 408 Procedure for calculating the amount of tax of the Tax Code of the Russian Federation

If a taxpayer acquires (terminates) the right to a tax benefit during a tax period, the tax amount is calculated taking into account a coefficient defined as the ratio of the number of full months during which there is no tax benefit to the number of calendar months in the tax period. In this case, the month in which the right to a tax benefit arises, as well as the month in which this right is terminated, is taken to be a full month.

If you apply for a tax benefit recalculation of the amount of taxes is carried out for no more than three tax periods, preceding the calendar year of application, but not earlier than the date on which the taxpayer’s right to a tax benefit arises.

Solution

And you know, I seriously doubt that the bailiffs told you the exact information orally.

I am well aware of the Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 N 558 “On approval of the List of standard management archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating storage periods”, archival storage periods are unlikely to be less than 3 years old.

Moreover, the countdown of these 3 years begins, for example, you had a requirement to pay transport tax for 2011, the bailiffs had a case in 2012. You paid this tax in 2012, the job is done. It will be transferred to the archive from 01/01/2013, and if we take the minimum storage period of 3 years, then the file will be stored in the archive in 2013, 2014, 2015, and only in 2016 will an audit for destruction take place.

I looked for the Order of the Bailiff Service on the storage periods for cases executed in proceedings, and I am attaching the following table.

I recommend that you make an official written request to the bailiffs; the case can always be lifted from the archive, especially since the archive is now maintained in electronic form, and therefore there is definitely information about whether the case was executed or not.

You can submit an application to the authority via the Internet on the website of these organizations (except the court), the response in this case is within 30 days.