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

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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.

Due to certain circumstances, sometimes the annually paid transport tax needs to be recalculated. Such situations often arise due to the lack of up-to-date information in the Federal Tax Service. If you contact the inspectorate in a timely manner, you can make an update for the last three-year period. Information on how to write an application to the tax office for recalculation of transport tax will help to avoid misunderstandings with representatives of the fiscal authority and bring the accrued amounts into line with those required by law.

Basic provisions on recalculation

The transport tax assessed by the Federal Tax Service is subject to revision in connection with newly discovered circumstances. As a result of recalculation, the tax officer changes the final amount to be paid, based on the data in the application and attached documents.

It should be borne in mind that recalculation does not always mean a decrease in the amount transferred to the regional budget; new circumstances revealed to the fiscal authority may lead to an increase in the amount. An error in calculation may occur due to the lack of reliable information about available transport in the Federal Tax Service database.

For example, when the right to use a discount arises, the taxpayer may not be aware of this possibility, continuing to pay receipts calculated without taking into account the discount. It may take several years before information about the possibility of tax exemption becomes known. As a result, an individual from the category of beneficiaries applies to the Federal Tax Service and confirms his right to a discount and asks for a recalculation.

ATTENTION! It is important to submit information to the tax authorities about changes in property status or obtaining preferential status promptly. This will eliminate the risk of accruing erroneous payments, and will also allow you to take full advantage of the discount, because It is possible to revise your tax contributions using the benefit only for the last three-year period.

If there is an overpayment of tax payments, the taxpayer has the right to dispose of the resulting delta at his own discretion:

• with payment offset for future tax periods;
• with a refund of the overpayment using the specified details.

The return procedure consists of two stages:

1. Submitting an application for benefits.
2. A request to return or offset the previously overpaid amount.

When is a review possible?

Depending on the basis for recalculation, the list of documents required to revise the amount in the receipt will differ.

The most common cases that require recalculation include:

1. Error due to incorrect information about transport capacity, incorrect rate, lack of information about the benefit that the taxpayer has. A prompt contact to the local branch and provision of papers confirming the words of the car owner (car documents, personal documents, certificates, certificates of preferential status, etc.) will allow you to sort out the payment. If the error is associated with incorrect data on engine power, the Federal Tax Service will additionally request information from the State Traffic Inspectorate and only after confirmation will make a recalculation.
2. The vehicle was sold last year, but information from the traffic police has not been updated. This happens especially often due to the fact that the buyer delays the registration process. As a result, the vehicle continues to be registered with the seller. Documents about the transaction that took place during the reporting period will help confirm that the former owner is right.
3. The car was put on the wanted list in connection with theft, as evidenced by a certificate from the State Traffic Inspectorate.
4. Changing the taxpayer's address and registering a vehicle requires a recalculation of the payment within the framework of OKTMO.

Whatever the reason for revising payments to the budget, the first thing the car owner needs to do is contact the tax office and apply for a new calculation.

Drawing up an application to the Federal Tax Service

To submit an application to the Federal Tax Service, it is not necessary to appear in person at the department. This can be done through your authorized representative, through your personal account using a digital signature, or by mail.

As a rule, in any branch of the Federal Tax Service you can find a standard application form for such requests from citizens. The form to fill out is quite simple and includes items with basic information about the taxpayer, car, availability of benefits or other circumstances for recalculation.

The following details must be present in the application:

1. Personal information about the taxpayer.
2. Information about the department to whom the appeal is addressed.
3. Tax period requiring clarification of the amount.
4. Vehicle identification information.

Despite the fact that recalculation is not made without an application, the taxpayer is required to confirm the existence of the right to revise the amount. An application without supporting documentation will not be accepted.

What needs to be attached to the application

There are quite a lot of situations that require re-calculating the payment. Depending on what served as the reason for the recalculation, the motorist submits the following papers to the tax office:

• passport;
• taxpayer certificate;
• a certificate from the traffic police about termination of registration (if the car was deregistered in the past year) or theft;
• a document confirming the technical parameters of the car, in particular power;
• a certificate that allows you to receive benefits.

Video about transport tax benefits

These documents, together with the application, are handed over to the receiving tax inspector along with photocopies. After considering the appeal, the Federal Tax Service makes a decision on the possibility or impossibility of revision. If the Federal Tax Service refuses, the taxpayer has the right to go to court.

Recalculation of transport tax in connection with the sale of a car- an event that requires contacting the Federal Tax Service with an application and documents confirming the transaction. If you do nothing, the IRS will continue to assess taxes. If payment is ignored and no steps are taken by the payer, a fine and penalty will be added to the debt.

The only solution to the problem is to recalculate the tax. Where to contact? What papers should I collect? What to do in case of refusal? We will consider these and other points below.

In what situations is updating information required?

Recalculation of transport tax for individuals is carried out in the following cases:

• Error by Federal Tax Service employees. In the work of any government body, there is a human factor that all citizens (including car owners) need to remember. Inaccuracy in engine power or rate may lead to a distortion of the actual tax parameter. In addition, the Federal Tax Service employee could not notice that a person has a benefit and calculate the payment at full cost.

In order not to overpay money, it is important to contact the Federal Tax Service and bring the necessary package of documents. It is also written here. Sometimes (for example, if the power is indicated incorrectly), tax officials request information from the traffic police (in the department where the vehicle was registered).

• Car sale. There are situations when a person has sold a vehicle, but the information does not reach the Federal Tax Service for a long time. In this case, tax officials send a notification to the previous owner. To avoid such a situation, you need to contact the local Federal Tax Service and submit an agreement confirming the fact of the transaction. After the data is clarified, a notification is sent to the new owner.
• Vehicle theft. According to the law, the tax is calculated for the period of use of the car. If a car is stolen, and the owner can confirm this fact with documents, Federal Tax Service employees are required to recalculate the tax. During the calculation process, the period when the vehicle was stolen is subtracted from the total billing period.
• Change of place of residence (vehicle registration). As in previous cases, it is impossible to do without recalculating the transport tax. The work is carried out at the regional office of the traffic police, and the basis is the application submitted by the owner and a package of papers confirming the fact of the move.

The owner who sold the car a long time ago, but received a receipt for the need to pay tax, must urgently take action. If you do nothing, the debt will continue to accumulate, and subsequently fines and penalties will be added to the debt. First, let's determine the reason for sending the notification. If tax must be paid for the period when the car was in use, you cannot escape your obligations.

The situation is different when payment is accrued for the time when the vehicle was already owned by another person. In this case, you need to transfer the receipt to the new owner by proxy, and then correct the information at the tax office.

To recalculate, we go to the MREO or the Federal Tax Service to explain the current situation. If the employees of the institution sent the document by mistake, we write a statement to the tax service and the traffic police with a request to bring the information into line with the current state of affairs.

To avoid problems with taxation, 10 days after the sale of the car, we contact the traffic police and submit a request for a specific car. As a result, you can find out whether the vehicle has been re-registered to the new owner or not. In the latter case, you need to call the new owner and demand that the person register the car. But the probability of success here is minimal.

If the car has already been re-registered, we take the following steps:

1. We take a certificate from the MREO confirming the fact of re-registration.
2. We go to the regional department of the Federal Tax Service and take our passport with us.
3. We write a statement indicating the day of the transaction and information of the new owner.
4. We attach the DCP to the sold car.

If everything is done correctly, after a while a decision is received to cancel the payment.

How is an application completed?

Regardless of the current situation, the basis for recalculating the car tax is an application. The document can be filled out in person on a form (transferred by a Federal Tax Service employee) or on the official website of the tax office. The completed document is transmitted in one of the following ways:

• Independently (transferred by the owner of the car).
• With the involvement of a representative (if there is a power of attorney from a notary authority).
• Via the Internet (on the official website of the Federal Tax Service). Here you cannot do without an electronic signature or logging into your personal account.
• Using Russian Post.

The header of the application contains information about the owner of the vehicle, namely full name, contacts and registration (residence) address. Next, the word “Application” is written in the center of the sheet, and below is the reason for its submission (“to recalculate the transport tax”).

The general part contains the following information:

1. A reference to legal norms that stipulate the owner’s right to demand a recount.
2. Parameters of the car for which the tax must be calculated (registration number, model, type, year of manufacture, VIN).
3. Reasons requiring recalculation of car tax.
4. Option to receive a response from the Federal Tax Service after completing the calculation work. There are several options available here - sending by Russian Post, handing over in person (you must have your passport with you) or sending by e-mail.

The composition of the package of papers that are attached to the application varies and depends on the circumstances. If the error is caused by a human factor, the Federal Tax Service, as a rule, recalculates the tax amount independently. If this does not happen, the car owner submits an application (filled out taking into account the requirements specified above).

The package of documents attached to the application includes:

• Identification.
• Documents for the vehicle.

Listed above are the required papers. Depending on the situation, the Federal Tax Service may request additional documentation, namely:

1. Papers from the MREO (when deregistering a car in the reporting period).
2. Documents confirming the availability of benefits.
3. Certificate of vehicle theft.
4. Documentation confirming the actual power of the car engine. If in doubt, additional examination may be required.
5. Purchase and sale agreement (if the recalculation is performed after the sale of the vehicle).

Where to contact?

Errors in tax calculations are corrected by the tax authority located at the payer’s place of residence. If the steps discussed above do not produce results, a person has the right to file a lawsuit against the tax service. Again, the judicial authority must be located at the place of registration, but not of the tax payer, but of the organization that calculates it. The following documents are attached to the claim:

• Documentation on the basis of which new calculations are made.
• A written response sent by the Federal Tax Service refusing to perform a recount.
• A receipt indicating payment of the state duty.
• Other papers that are transferred at the request of judicial authorities.

If the court accepts the claim for consideration, a date for the trial is determined. Both parties must be present at the meeting - the plaintiff (the owner of the vehicle), as well as a representative of the Federal Tax Service. After considering the arguments of each party, the court makes a decision, which is carried out by either party.

Special cases

In conclusion, it is worth noting that sometimes the tax service recalculates the tax not at the request of the car owner, but on its own initiative. As a result of such actions, a situation of arrears often arises due to an increase in the amount of tax. The question arises about the legality of such actions by the Federal Tax Service. By law, the tax service has the right to do the recalculation independently. On the other hand, if a car owner disagrees with the results, he has the right to prove he is right, including by appealing to a judicial authority.

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Recalculation of transport tax.

Degtyareva A.G.(03/02/2017 at 09:16:32)

Hello! The answer to your question is simply simple: yes, you have such a right. Contact the tax office. Recalculation of transport tax within the framework of OKTMO is carried out upon the application of the taxpayer at the tax office. Good luck! If you have any other questions or have new ones, please contact us.
Please leave a rating for my answer, I hope it was useful to you.
Sincerely, [email protected]

Ivan Alexandrovich(03/02/2017 at 09:17:20)

Good afternoon

Information about the vehicle, its characteristics, owner and registration deadlines is provided to the tax office by the body that carries out state registration of certain vehicles. For example, state registration of motor vehicles is carried out by traffic police departments, which transmit information about this to the tax authorities (clause 4 of article 85 of the Tax Code of the Russian Federation). In accordance with paragraph 4 of Art. 85 of the Tax Code of the Russian Federation, bodies carrying out state cadastral registration and state registration of rights to real estate, bodies carrying out registration of vehicles, are obliged to report information about real estate located on the territory under their jurisdiction, about vehicles registered with these bodies (rights and transactions registered in these bodies) and about their owners to the tax authorities at their location within 10 days from the date of the relevant registration, and also annually, before February 15, submit the specified information as of January 1 of the current year. Transport tax for individuals is calculated by the tax office, which must send you a notification with the amount of the tax and the data on the basis of which it was calculated (clause 1 of Article 362, clause 3 of Article 363 of the Tax Code of the Russian Federation). Based on the above, transport tax can be recalculated at the place of registration of the vehicle because each subject applies its own tax rates in relation to t.s. I would be grateful for your feedback [email protected]

Tax rate. It is established by the laws of the constituent entities of the Russian Federation per one horsepower of engine power, one registered ton of gross tonnage of a non-propelled vessel, etc. (Article 361 of the Tax Code of the Russian Federation). You can look up the transport tax rates in the law of the subject of the Russian Federation where the vehicle is registered. If such a law has not been adopted in your region or rates have not been established, then the rates specified in paragraph 1 of Art. 361 Tax Code of the Russian Federation.

Good luck to you! Regards, Tatiana!

Transport tax must be paid by both individuals and legal entities if they have mobile vehicles. The organization carries out the calculations on its own, and the tax authority performs this action for individuals, sending a notification upon the fact of calculation with a requirement to pay the calculated tax amount. If the amount of transport tax declared by the tax authorities does not correspond to the truth for any reason, a recalculation is carried out. Moreover, after the recalculation, the tax amount can either increase or decrease.

When is transport tax recalculation required?

Recalculation is possible if additional circumstances are identified that affect the amount of the tax liability. Among these circumstances are the following:

• Tax office error in the calculation due to the use of incorrect power values ​​and rates;
• The benefit granted to the car owner is not taken into account; each region develops a benefit system independently;
• The vehicle has been sold, but the tax authorities have not received information about this;
• Vehicles were stolen in the reporting year;
• Changing the residence address of the vehicle owner and the place of registration of the vehicle.

If the amount of transport tax stated in the notification does not suit the taxpayer, then he should immediately contact the tax authority to clarify the position of the tax authorities and provide justification for recalculating the tax.

What to do if tax recalculation is required

The procedure for the transport tax payer comes down to collecting the necessary supporting documentation justifying the need for recalculation, writing an application to the Federal Tax Service and transferring the documents to the tax authorities.

When submitting an application for recalculation, you must have your passport, originals and copies of documents confirming the need for an adjustment calculation.

Depending on the specific situation, you need to collect the necessary documents, which may include:

• if the value of one of the elements of the formula for calculating the tax is incorrect, documents confirming the correct value, for example, PTS, where the motor power is indicated. If the rate is used incorrectly, links are provided to the paragraphs of legislative acts of the region where the current rate is indicated. If increasing factors are used incorrectly, a vehicle title and a document confirming the average cost of the vehicle are provided as confirmation. The tax office receives data for calculations from the traffic police, so in some cases, corrections must first be made in the traffic police registers, and then the transport tax must be adjusted in the Federal Tax Service;
• if the benefit is not taken into account, the application shall indicate points of regulatory documents confirming the existence of a preferential system in the region, and also attach documentation confirming the right to the benefit;
• when selling a car, when the information does not have time to arrive in the Federal Tax Service database in a timely manner, it is necessary to confirm the fact of implementation of the purchase and sale agreement;
• if a car is stolen, a certificate from the traffic police is provided;
• When changing the address of residence and registering a vehicle with the State Traffic Safety Inspectorate, documents confirming the new address of the taxpayer are attached to the application.

How long before recalculation can take place?

Clause 3 of Article 363 of the Tax Code of the Russian Federation allows for the recalculation of transport tax only for three consecutive years preceding the year in which the tax notice was sent with the amount of transport tax payable.

This rule applies to those vehicle owners who pay tax on the basis of a notification sent by the tax office, that is, to individuals.

It is not legal for the Federal Tax Service to recalculate for previous years.

Recalculation of tax in case of vehicle theft

An individual received a notification from the Federal Tax Service about the need to pay transport tax, but the car itself was stolen. What to do in this case?

If the car is stolen, and the owner of the stolen car reported this to law enforcement agencies, and the corresponding document was received, then the vehicle will be listed as wanted.

Throughout the entire search period, stolen vehicles are not recognized as subject to transport tax, and therefore the owner of the vehicle is not required to pay tax.

Moreover, the owner of a stolen vehicle has the right to submit an application to the traffic police to terminate the registration of the vehicle and deregister it.

If, despite the fact that the car is on the wanted list, a tax notice is received with a requirement to pay the specified amount of tax, then the following steps must be taken:

1. Contact the authority of the Ministry of Internal Affairs of Russia (Internal Affairs Directorate, Department of Internal Affairs), where the application for the theft of the vehicle was filed, to obtain a certificate of theft or to initiate a criminal case regarding the theft;
2. Write an application to the Federal Tax Service for tax recalculation;
3. Attach the certificate received from the Department of Internal Affairs to the application (the original is required);
4. Submit documents to the Federal Tax Service department for re-calculation of the tax amount - the owner of a stolen car must pay transport tax only for the period during which he owned the vehicle (from the beginning of the tax period until the moment of theft);
5. If the car is not found, you can submit an application to the traffic police to complete the registration of the vehicle. Information about changes made by the traffic police is transferred to the Federal Tax Service within ten days to remove the obligation to pay transport tax.

The need to contact the authorities involved in the investigation of a vehicle theft case to obtain a certificate is due to the fact that the tax service cannot independently request data from the Ministry of Internal Affairs, and therefore this action must be performed by the owner of the stolen vehicle.

When recalculating the tax, only those months in which the individual actually owned the vehicle will be taken into account. If the moment of theft occurred in the first half of the month (before the 15th day), then no tax will be charged for that month. If the car is stolen in the second half of the month (after the 15th day inclusive), then the transport tax must be paid for this month as for a full month.

Recalculation of tax upon sale of a vehicle

A vehicle sold during the tax period ceases to be subject to taxation:

• in the month in which it was sold, if the moment of sale occurred in the second half of the month;
• starting from the next month after the month of sale, if the moment of sale occurred in the first half of the month (before the 15th day).

If, nevertheless, the Federal Tax Service sends a notice of tax payment for all months of the past year, then there may be several reasons for this - the banal inattention of a tax officer, failure to receive information from the traffic police about the deregistration of an object, or something else.

In this case, you should immediately contact the tax office to obtain an explanation of the reasons for the incorrect calculation of transport tax. If the tax office admits its mistake, a recalculation will be made.

If the reason for charging the tax is the lack of information about deregistration, then you need to clarify whether the buyer of the car has completed the registration procedure for changing the owner of the purchased vehicle. He must complete this action within 10 days from the date of purchase. If for any reason the buyer does not re-register the car in his name, then the former owner of the car (seller) will have to pay the tax.

It is necessary to contact the traffic police, where the vehicle was registered, to find out whether the buyer has completed the necessary procedure for changing ownership. An appeal to the traffic police is expressed in writing.

If changes are made to the traffic police, they will be sent to the tax authority within 10 days.

Payment of tax for the year in which the vehicle was sold is carried out only for those months during which the individual owned the vehicle.

If the date of sale falls in the first half of the month before the 15th day of the month, then the tax liability is lost in the month of sale. If the date of sale falls on any date in the second half of the month, then the tax will stop accruing from the next month.

Application for recalculation of transport tax

The application form can be obtained directly from the tax office where it is submitted. You can submit a request to the tax office by visiting a branch in person, using postal services, through the Federal Tax Service website or through a representative. In the latter case, it is necessary to additionally draw up a power of attorney for the representative.

The application has the following structure:

Addressee details	Name of the territorial branch of the Federal Tax Service, its address
Applicant details	Information about an individual who wishes to receive a recalculation of the tax amount (full name, address elements, contact information)
Title and title	Title: “statement” Heading - for example, about the recalculation of transport tax due to... (indicate the reason).
Text	The text states: Please recalculate; Links to articles of legislative acts confirming the right to request a recalculation; Characteristics of the vehicle for which adjustment is required (car model, license plate number, VIN, engine number, body number, power, year of manufacture, etc.); Reason for re-calculation for the specified transport; Method of obtaining information upon consideration of this application. For example, by post (specify the postal address to which the tax office should send the information), personally to the applicant, or electronically (specify email).
Application	List of documentation attached to the application to confirm the need for recalculation.
date	The day of writing the application.
Signature	Signature of the taxpayer or his representative, to whom a power of attorney has been issued to transfer powers in this matter.