Екатерина Уцына
a-poselenov / Depositphotos.com
Налоговая служба разработала формы документов, применяемые при гибели или уничтожении транспортного средства и снятии его с учета в налоговом органе (приказ ФНС России от 29 декабря 2020 г. № ЕД-7-21/972@). Так утверждены формы заявления о гибели или уничтожении объекта налогообложения по транспортному налогу (а также формат его представления и порядок заполнения), уведомления о прекращении исчисления транспортного налога в связи с гибелью или уничтожением объекта налогообложения, а также сообщения об отсутствии основания для прекращения исчисления транспортного налога в связи с гибелью или уничтожением объекта налогообложения.
Напомним, в соответствии с нормами налогового законодательства транспортный налог перестает начисляться на транспортное средство, прекратившее свое существование в связи с гибелью или уничтожением, с 1 числа месяца гибели или уничтожения на основании соответствующего заявления (п. 3.1 ст. 362 Налогового кодекса). К заявлению налогоплательщик может приложить документы, подтверждающие факт гибели или уничтожения объекта налогообложения.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Подать заявление можно в налоговую инспекцию по своему выбору в электронном виде через личный кабинет налогоплательщика или на бумажном носителе. Также его можно представить через отделение МФЦ.
Заявление будет рассматриваться налоговым органом в течение 30 дней со дня его получения. По результатам рассмотрения налогоплательщику направляется или уведомление о прекращении исчисления налога в связи с гибелью или уничтожением объекта налогообложения или сообщение об отсутствии основания для прекращения исчисления налога в связи с гибелью или уничтожением объекта налогообложения.
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