Many car enthusiasts do not even suspect that they can use such a right as exemption from paying vehicle tax annually.

The transport tax is regional, as a result, the tax benefits for the transport tax for each subject of the Russian Federation are different. In order to find out if you can take advantage of this benefit and not pay tax on your car at the end of the year, you should contact your tax authority and ask them this question.

In this article, we will consider who can take advantage of the exemption from paying transport tax in Moscow.

• Heroes of the Soviet Union, Heroes of the Russian Federation have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;

• veterans of the Great Patriotic War, disabled veterans of the Great Patriotic War have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;

• combat veterans, combat invalids have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;

• disabled people of groups I and II have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;

• one of the parents (adoptive parents), guardian, trustee of a disabled child has the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;

• owners of cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive have the right not to pay transport tax for one vehicle that is registered to them;

• one of the parents (adoptive parents) in a large family has the right not to pay transport tax for one vehicle that is registered to them;

• Chernobyl victims, persons exposed to radiation due to the accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River, citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site "have the right not to pay transport tax for one vehicle that they are registered, with an engine power of not more than 200 hp. inclusive;

• persons who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 liters .With. inclusive;

• persons who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology, have the right not to pay transport tax for one vehicle that is registered to them, with a capacity engine no more than 200 hp inclusive.

If you have 2 or more cars, then you need to choose only 1 for which you do not want to pay tax, namely, for which the taxable base (capacity) is higher. If you are a beneficiary in several categories (grounds). Then in your case, you can also not pay tax for only 1 vehicle.

Before writing this article, we got acquainted with the transport tax benefits of other regions and it can be noted with confidence that in Moscow the list of beneficiaries is very expanded.

For those categories of people who have found themselves on the list of beneficiaries, the question probably arises: How can you get this benefit and not pay tax? The answer is simple: You need to collect a package of documents and submit it to the tax authority at the place of residence.

List of required documents for obtaining transport tax benefits:

• An application to the tax authority at the place of registration about your right to use the benefit, indicating the basis for the benefit (certificate of a veteran of military operations, Chernobyl certificate) and indicating the data on the car (name, registration number, engine power-hp);

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The tax that Russians pay for the use of their movable property has been introduced in the Russian Federation since 2003: thus, all car owners are required to pay a certain amount to the state budget at a strictly defined time. But, as with any rule, there are also a number of exceptions. There are several categories of citizens who are eligible for transport tax benefits. Who exactly can take advantage of this advantage, and how to do it, it will be useful for everyone who gets behind the wheel of a car every day.

Preferential categories

The fee, which will be discussed, is classified as a local fee. It is charged from all owners of various vehicles:

• snowmobiles;
• buses;
• yachts;
• towed vessels;
• planes and helicopters;
• jet skis.

The listed vehicles can differ greatly from each other within even one group, say, in terms of engine size or cost. It is necessary to know which vehicle owners are generally exempt from taxation - this is stated in Article 358 of the Tax Code of the Russian Federation in the part about transport tax benefits.

• those who own low-powered (up to 5 hp) and rowing boats;
• owners of cars that have been re-equipped for the needs of the disabled;
• persons who received a car from social services, and its power does not exceed 100 liters. With.;
• owners of fishing vessels;
• individual entrepreneurs who own passenger ships, if passenger transportation is the main activity of the company;
• those who own mobile drilling rigs, floating and fixed platforms;
• owners of ships registered in international registers;
• owners of combines, tractors, special equipment used in the agricultural sector;
• planes and helicopters of sanitary and medical services;
• cars that are stolen.

At the same time, it is important to know that the competence on the issue of legal regulation of this fee is divided:

• the object and base of taxation, the composition of payers, the maximum amount of tax is determined by the State Duma;
• the rate in the region, the nature of the benefits and their content, as well as to whom the transport tax benefits are granted, are decided by the local authorities.

It should be noted that this type of tax collection tends to change frequently, and therefore it will be completely useful to first obtain some clarification from the tax service. In addition, the size of the fee can be very different in two neighboring areas. And preferences that apply to one category of car owners may not be valid at all in another part of Russia.

Despite the fact that for the most part the issue of taxation of vehicle owners is regulated by local governments, there is a certain list of persons who are exempt from paying tax, regardless of their place of registration and region.

The list of those who may be eligible for transport tax benefits is as follows:

• participants in hostilities during the Second World War;
• heroes of the Soviet Union and Russia;
• persons who were awarded the Order of Glory 1-3 degrees;
• invalids and veterans of the Great Patriotic War;
• disabled and veterans of hostilities taking place in other periods;
• guardians, adoptive parents, trustees or one of the parents of a disabled child;
• disabled people (except for the 3rd group);
• persons who own a vehicle, the engine capacity of which does not exceed 70 liters. With.;
• one of the adoptive parents or parents in a large family;
• persons who transport disabled citizens, provided that the vehicle belongs to the latter;
• liquidators of the consequences of man-made accidents - the Chernobyl NPP, Mayak Production Association, as well as persons who were exposed to radiation as a result of tests of military or space technology, nuclear weapons.

Additional categories may be eligible for car tax exemptions in different regions. So, for example, in St. Petersburg, spouses of employees of the Ministry of Emergency Situations who died in the line of duty can take advantage, provided that they have not remarried.

Tax for people of retirement age

Not all pensioners in the Russian Federation enjoy the same privileges in the context of the issue of benefits for paying transport duties. In some regions, this fee has been significantly reduced, while in others it has been completely eliminated. In any case, the following categories of persons are completely exempted from this obligation:

• Heroes of the Soviet Union and Socialist Labor;
• associations of veterans who have a vehicle at their disposal if they use it exclusively for work purposes;
• liquidators of the Chernobyl accident and persons equated to them;
• disabled people using vehicles with a capacity of up to 100 liters. With.;
• the only parent in a family that has received the status of a large family;
• wife of a military man who died in the line of duty.

Benefits for the Disabled

Federal law states that some tax breaks are provided for incapacitated persons who are medically disabled. To take advantage of the privileged regime, two conditions must be met:

• the car must be purchased at the expense of the guardianship authorities;
• the privileged right must be supported by a disability certificate.

The following categories of citizens enjoy special benefits:

• organizations of disabled people or their associations that use appropriate transport for their work;
• persons who received a disability as a result of participation in the liquidation of the Chernobyl accident.

Local authorities actively establish additional preferences for certain categories of persons. So, for example, in St. Petersburg, the parents or guardians of an incapacitated citizen are exempted from paying the duty, if the power of the vehicle owned by the family does not exceed 150 hp. s., and it has been owned for more than 15 years.

Benefits for large families

Special conditions for large families are fixed at the federal level. But the decision to grant them benefits is made by local authorities. In general, such families are considered to be those in which there are more than three children under the age of 18, or 23 if the children study in the daytime department.

In any case, only one of the parents can use the right to reduce the tax fee. In this case, the vehicle that falls under the benefits can be chosen by him. For example, it can be a passenger car up to 150 hp. with., scooter or motorcycle.

In most cases, if a parent with many children is raising three or more children alone, he, as a rule, is completely exempted from the obligation to pay the toll.

Benefits for labor veterans

According to the legislation, the list of those who have tax benefits for the payment of transport tax includes veterans who received their status for achievements in work. This category is not mentioned in federal legislation. But most of the Russian regions still make such discounts for their workers, which are considered:

• citizens who have received a labor veteran's certificate;
• persons awarded with medals and orders;
• those who began their career at a minor age during the Second World War.

In some parts of Russia, tax breaks are provided only to the first group of people.

Combat veterans

There are also some restrictions for this group of beneficiaries. For example, the privileges operating in Moscow completely exempt them from paying tax, but only for one vehicle. At the same time, most often social support is rather limited and allows you not to pay only for an old car manufactured before 1991 and having no more than 200 hp under the hood. With.

A low-power floating vehicle also falls under the benefits. Widowed spouses of veterans may continue to enjoy such benefits, but only on the condition that they do not remarry.

Chernobyl

To date, the transport tax for Chernobyl victims has been abolished in most Russian regions. At the same time, this category of persons consists not only of the liquidators of the accident and persons whose health has suffered serious damage due to their stay in the contaminated zone. The law also includes those who were evacuated from the affected area, as well as those who worked in the exclusion zone after the accident was eliminated.

Nevertheless, not all regions of the Russian Federation provide tax preferences to such citizens. For example, there are no concessions in the Belgorod, Ryazan, Penza regions. In the Republic of Karelia, Chernobyl victims receive a 50% discount. But the Moscow, Leningrad and Penza regions completely exempt their citizens from transport tax.

How to apply for an exemption

So, considering the question of who is exempt from paying transport tax, it is necessary to emphasize once again that only privileged categories of citizens enjoy such privileges. At the same time, few people know that this right is not automatically imputed to Russian citizens. It is declarative in nature and comes into force from the moment when the benefit was issued.

For example, if a car was purchased in May and the application was submitted in August, the duty exemption will be valid from August. For all previous months, the tax must be paid in full.

Another important note in relation to those who do not pay transport tax in Russia in 2020 concerns the number of cars. The fact is that if you are lucky and you can classify yourself as one of the privileged categories, this does not mean that the privilege will apply to all cars that you own. In this case, it remains to be decided which of them will benefit from the benefit, taking into account, of course, all the provisions of the law.

Where to apply

At first glance, it may seem that the owner of the vehicle should not care what kind of basis classifies him as a beneficiary. But there is a certain procedural difference:

• if the tax fee for the possession of a certain type of vehicle is not provided, then some actions on the part of the owner are not mandatory;
• if there is a transport tax, but for some reason the car owner is exempted from it, then it is necessary to declare your right to take advantage and submit documents confirming that you belong to a privileged category.

In order to receive tax benefits for individuals on transport tax, you must first confirm your status with the appropriate document and apply for the application of preferential rules for you.

This can be done at the nearest tax office to which the applicant is attached. The application must be submitted in person or through an official representative, which must be confirmed by a notarized power of attorney. The application should indicate data about the vehicle and the grounds that allow the citizen to be classified as a beneficiary.

We prepare documents

You can get transport tax benefits in 2020 on the basis of the following set of papers:

1. Statement.
2. Copies of pages of a civil identity card (3 and 5 pages are enough).
3. A document confirming the right to own a vehicle to which privileges will apply.
4. Proof of belonging to one of the groups that is exempt from paying tax.

It is important to remember that, even if the applicant belongs to several groups of beneficiaries at once, he needs to choose one, on the basis of which he will enjoy the preference. The use of several laws at once is not provided.

Who has benefits when paying transport tax: Video

No matter how sometimes you don’t want to bother and bother with collecting the documents necessary for benefits, however, nevertheless, the very thought of significant savings in your budget will give you strength.

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Not all citizens know that if they take care of collecting the necessary documents in a timely manner and submit an application to the tax authorities at the place of residence, then they can simply not pay the vehicle tax and drive their car safely.

In the same way, owners of different vehicles can also receive benefits in the form of a significant discount on the payment of the annual tax fee.

The legislative framework

If a Russian citizen is the owner of any transport tax, this does not mean that he is ready to pay an unaffordable transport tax every year.

After all, situations in life can be different. Therefore, you should know who, according to the law of the Russian Federation, has the right to issue discounts, benefits and even complete exemption from paying the tax fee on transport.

• old-age pensioners - the legislation provides for tax benefits for this category of citizens, however, their volume, amount and conditions for obtaining are regulated by the constituent entities of the Russian Federation, which are directly districts, regions, one or another region and region of the country;
• invalids and veterans of military operations of the Second World War - a transport tax for disabled people of the 1st group, participants in the battles of the Great Patriotic War receive benefits in different parts of the country in different sizes, but by and large - this is a 100% discount, but provided that the car is low-powered - up to 150 hp;
• a large family - can receive a benefit of 50-100% for one car;
• heroes of Labor, heroes of the USSR, heroes of the Russian Federation, full holders of the Order of Glory or Labor Glory and other honorary citizens of the country have the right to receive benefits under the conditions provided for in the legislation of the region in which they live;
• spouses of dead men liable for military service who died in the line of duty (the composition of the police department, firefighters, the Ministry of Emergency Situations, the state security service, etc.);
• owners of vehicles with engine power up to 80 hp;
• participants in the liquidation of consequences at the Chernobyl nuclear power plant and other persons who worked and served in the zone of radioactive impact, including those who took part in the testing of nuclear structures;
• organizations containing disabled people or other categories of citizens of a weakly protected group who have a car on their balance sheet.

Almost all lists of beneficiaries are formed for each region, territory or region in the country in its own way. Therefore, some groups of citizens may be added to or removed from this list.

If it stops at pensioners, then they can simply be recommended to contact their district tax office for a certificate on providing them with transport benefits.

Because conditions can vary greatly. So, in the Moscow region, the benefit for pensioners has already been canceled, and they are not entitled to receive it there.

But in St. Petersburg, people of retirement age who have old Soviet-made cars with a capacity of up to 150 horsepower, freely receive a tax exemption on transport tax payments.

What documents are needed to receive a tax exemption or exemption?

The fact that you are a disabled person of group I, the father of a large family or a veteran of the consequences of the Chernobyl nuclear power plant and own a personal vehicle does not mean that the employees of the Federal Tax Service should guess or know about your status rights in some way.

Not all information on citizens comes to the tax service. Something enters the database of tax authorities, but something does not. The Tax Code does not oblige tax officials to be the first to take the initiative in this matter.

Therefore, the law suggests that everyone who wants to apply for a benefit simply contact the tax authority closest to their place of residence.

There you simply write an application for a transport tax exemption, a sample of which the service employees will offer you themselves. Or you find such a sample on the Internet, make an application yourself and send it through the FTS website service.

Only besides this, each category of beneficiaries should also collect their own package of documents.

For pensioners

The large size of the transport tax for pensioners remains unbearable, and therefore certain benefits have been introduced for this category of citizens.

Moreover, almost every region in Russia is trying to establish acceptable tax rates for pensioners, and for some people of retirement age, a 100% benefit on this payment can be calculated in general.

In other words, the pensioner is given the opportunity not to pay the transport tax at all or to pay only half, this is how the municipal authorities decide.

However, in order to receive this or that tax exemption for your car, you need to somehow declare yourself.

That is why every pensioner should know what documents and where to submit for registration of simplified conditions for paying tax fees.

A package of documents is submitted, as a rule, to the local authorities of the Federal Tax Service (a department of the regional Federal Tax Service of Russia) in person or by mail.

Russian tax legislation () also accepts such applications in electronic format, so all documents can be scanned and sent by e-mail to the tax service, the address of which is on the website of the Federal Tax Service for a particular region.

1. Pension certificate (copy).
2. Additional documents that could confirm the right to receive benefits in accordance with the conditions of regional legislation (a copy of the certificate of a disabled person of group I, for example).
3. Passport and its copy, proving the identity of the pensioner.
4. A copy of the title for the vehicle (technical passport for a car, boat or motorcycle).

These documents must be attached to the main application. It should be noted that not all regional tax authorities require the presentation of a vehicle passport.

For them, the information about the equipment that the pensioner owner indicates in the application may be enough. He must draw up and write an application on his own or with the help of a tax consultant.

There is no standard form as such for processing this primary document, but its paragraphs must contain specific information.

We suggest that you study those sections and the information that must be prescribed in the application for the provision of transport tax benefits:

• the name of the branch of the district Federal Service to which the applicant applies is written in the header at the top right;
• you must also know the name and surname of the official who is authorized to make such decisions;
• further below, the full name is written. retired applicant;
• TIN (if any);
• details of the applicant's passport;
• information about the registration of the applicant;
• telephone, postal address or e-mail where the applicant can be contacted;
• further in the center, in capital letters, the name of the document is written - “APPLICATION”, and below it is a brief summary of the essence - “on granting transport tax benefits”;
• personal data can not be repeated, but you can simply describe the nature of the request, the content that you are asking the head of the district tax service about:

• do not forget to indicate the documented verifiable reason why you should be given a discount, as well as the parameters of the car;
• then a list of all applications, documents that you brought with you is indicated;
• and the application ends with the date and signature of the pensioner.

Copies of documents must be personally certified by the pensioner - you do not need to go to a notary ().

It should be certified with the inscription “Correct”, and then the date, decoding of the signature and the signature itself are put.

If a pensioner is the owner of one car, and even a low-power one, then he will be more likely to count on a good discount on the payment of transport tax.

If he owns two or more cars or other types of transport, and the law provides for a benefit only for one vehicle, then the pensioner simply chooses one car, for which he will be given the opportunity to significantly reduce the tax payment legally.

For large families

Only one parent who owns a car or other type of transport has the right to use the benefit.

If you do not declare yourself in any way, then you will not be given any benefits, and you will be forced to pay a decent amount for your car every year.

A car owner, mother or father of a large family, must contact the tax office with an application drawn up in any form.

The following documents must be attached to it:

1. General passport of the father or mother. But only one applicant.
2. Certificate or certificate of a large family. This is the main proof that a citizen or a citizen is entitled to a benefit.
3. Some territorial tax authorities may ask for birth certificates of children. However, not all bodies consider such a rule to be mandatory.
4. For those regions of the country in which there is a tax relief only for large families with low-income status, then you should provide a certificate from the department of social protection of the population, which confirms that the family is poor.
5. In the event that for some reason it is not possible for the car owner to be present at the tax service himself, he can issue a power of attorney for his representative. The power of attorney must confirm the authority of the representative to sign documents and write applications, and must also be notarized.

The application should indicate your personal data, the name of the tax authority to which the owner of the vehicle applies, as well as the parameters of the vehicle and the grounds on which the applicant is entitled to receive transport tax benefits in this region.

According to the application approved by the tax authorities, the benefit will be provided until the family loses the status of having many children - that is, until the age of its children.

The benefit may be reducing the transport tax, or it may be in the form of a complete release of the taxpayer from his obligations to the local budget.

For disabled people of all groups

Not all citizens suffering from a particular disease can be recognized as disabled. The Ministry of Health of the Russian Federation () recognizes people with disabilities who have lost partial or full ability to work, loss of the ability to self-service as a result of injuries or a persistent long-term illness.

Such citizens are in dire need of state protection, and not just support, therefore, the country provides benefits for any disability group.

Only the regional conditions for granting benefits to a particular disability group differ.

Persons with disabilities should submit the following documents to the tax office:

1. An application filled out in free written form.
2. A document proving the identity and citizenship of the Russian Federation - a passport and its copy.
3. Certificate or certificate of disability and its copy. The benefit will apply to the period for which the applicant's disability is established, if the certificate contains a period of time until which the document is valid.
4. Certificate of permanent disability - disability, if any.
5. Vehicle Passport.
6. A power of attorney, notarized, if the disabled person himself cannot apply for a benefit at the tax office.

To make sure, for example, whether disabled people of group 3 pay transport tax in the Moscow region, you need to go to the website of the Federal Tax Service, or clarify this issue with a consultant in the district tax service.

But you can also look at the Tax Code on your own, where it is indicated that the right to determine which group of persons with disabilities should be entitled to a benefit.

So, in the Moscow region, only disabled people of groups I and II () are exempted from paying the transport fee.

And for citizens with a III disability group, there are discounts that reduce the tax payment - 50% ().

For labor veterans

Labor veterans are people whose labor activity is marked by special merits to the Motherland with an award letter and the “Veteran of Labor” badge.

Today, such incentives are rarely practiced, but since the days of the Soviet Union, people with such a status have remained in the country.

And if they are car owners or owners of a motorboat or motorcycle, then they can legally apply for a veteran's benefit in the tax office at the place of registration.

Such persons are, from the point of view of the legislation, regional, and not federal, beneficiaries. Therefore, they should apply to the territorial centers of tax services.

To receive a transport tax exemption, these citizens collect the following documentation package:

• passport of a citizen or citizen of the Russian Federation;
• certificate of assignment to the applicant of the status of "Veteran of Labour" - its copy. After all, it is not on the basis of the badge that the tax authorities will issue you a benefit;

If you do not have such a certificate, then apply with a letter of award or other documents confirming your privileged status to the social protection authorities.

• vehicle passport (copy);
• a power of attorney for a person who represents the interests of a labor veteran. The power of attorney must be notarized.

Before applying for the right to be able to pay a transport tax payment in a reduced form or be completely exempt from such annual payments, you should first inquire about the availability of such opportunities in a particular region.

Since the transport tax is a regional fee, the beneficiaries are set differently in each region.

For combatants

War veterans have always been a special category of taxpayers. War veterans who are citizens of the Russian Federation are no exception.

Statistics for Russia show that only in 33 constituent entities of the Russian Federation such benefits are provided for veteran owners of vehicles.

In this case, the vehicles must have engines with a capacity of:

From all points of the country, benefits are provided to citizens with this status: in the Moscow region and Moscow, Lipetsk, Murmansk and Tula regions, in the Adyghe and Kabardino-Balkarian Republics, as well as on Sakhalin.

Most often, preferential terms will apply to one transport, rarely to two.

To apply for tax rebates, a participant in hostilities should submit the following documents to the tax service:

• an application for a tax rebate on a transport payment;
• passport of a citizen or citizen of Russia;
• veteran's certificate - a participant in hostilities. In addition to it, some citizens also have documents confirming their title of Hero of the Soviet Union or other awards, which may also be presented for consideration by tax authorities;

• copy of TIN;
• vehicle passport.

All documents must be copied in advance.

If the veteran himself cannot apply with a package of documents to the territorial tax authority, then a trustee can do this instead of him, for whom a power of attorney must be issued by a notary.

For Chernobyl victims

Tax incentives for some regions and regions of Russia can also be provided to those citizens who were previously exposed to radiation as a result of the Chernobyl accident.

The transport tax for Chernobyl victims can be significantly reduced due to the issued benefits.

Persons who have a Chernobyl certificate and are the owner of a car or other type of vehicle must submit the following documents to the tax service at their place of residence:

1. An application where, in addition to personal data and vehicle data, the grounds for obtaining benefits should be clearly indicated.
2. Passport proving the identity of the applicant and belonging to the citizenship of the Russian Federation.
3. A certificate confirming that the owner of the vehicle is a participant in the liquidation of the Chernobyl accident.
4. Documents for transport owned by the applicant - registration certificate.
5. A power of attorney, if instead of the applicant the documents are brought to the tax service by his representative. The power of attorney is notarized.

Not all owners of vehicles: cars, motorcycles, are required to pay transport tax. Citizens who have reached retirement age, or who have received a disability for other reasons, are wondering if they are entitled to a benefit.

The amount of benefits is set individually for each pensioner, in accordance with the characteristics of the car, and the number of vehicles registered in the name of the pensioner.

What category of citizens in the Russian Federation refers to pensioners

In Russia, pensioners are those citizens who regularly receive a pension from the state.

In Russia, a pension from the state can be received by persons:

• Reached retirement age;
• Those who received a disability;
• Lost a breadwinner;
• Served 20 years in military service or participated in hostilities.

The old-age pension begins to be paid to citizens who have reached retirement age.

In connection with disability, a pension is assigned to persons who have a chronic illness or an injury received in the course of the performance of official duties at the enterprise. Also, a pension is assigned to victims of radiation.

The state pays special attention to military pensioners - citizens who have served 20 years in military service and were dismissed for health reasons or due to reaching retirement age.

Average citizens can easily pay transport tax, however, disabled people who are supported by the state do not always have the opportunity to work, and for this reason, payment of transport tax is a sore point for many. Even a small reduction in tax can make life much easier for a retiree. However, in order to receive it, you must come to the branch of the Federal Tax Service.

Benefits for pensioners on payment of transport tax

Discounts can be assigned to a pensioner if the region in which the citizen lives provides benefits for transport tax. As a rule, the right to a tax benefit is provided for on the basis of a separate chapter in the law of the constituent entity of the Russian Federation “On transport tax”.

Residents of the Moscow region are not assigned transport benefits if they reach a certain age. However, WWII veterans and disabled people of groups 1-2 can receive a small discount, but only if the engine power is not high. It cannot exceed 200 horsepower. People with disabilities living in St. Petersburg can count on benefits if they own one car.

In Novosibirsk, old-age pensioners have the right not to pay tax only if they own a motorcycle, and pensioners who own a car are entitled to pay 10-5% of tax rates. In the Krasnodar Territory, pensioners - liquidators of nuclear disasters are completely exempt from tax obligations regarding transport. Persons who receive a pension in connection with reaching a certain age can count on a 50% discount on the amount of the tax payment.

In Ivanovo, Kaliningrad, Kaluga and Rostov regions, transport tax benefits are not provided.

Each region has its own rates, and to find out if it is entitled to discounts, only when contacting the tax office. The nature of tax benefits is notification. Until the pensioner submits a written application and a package of documents to the tax office, he must pay the transport tax in full. Recalculation is not performed in this case.

According to the law, vehicles are not subject to taxation:

• Refurbished to suit the needs of the disabled. In this case, they are exempt from taxes, not taking into account the age of the pensioner. They also appoint compensation if there is a place in the car equipped for a child with a disability;
• Vehicles with a weak engine, no more than 100 horsepower, purchased with the help of the social protection service for the disabled - participants in the Patriotic War, participants in the battles in "hot spots" and disabled people who were injured as a result of a man-made disaster.

In these cases, disabled people receive a 100% benefit. There are also several categories of citizens who are entitled to a 100% tax exemption, but the decision on tax exemption is made by local authorities.

100% benefit can be received:

• Heroes of the USSR;
• Liquidators of nuclear and technogenic accidents;
• Husbands and wives of citizens who died in the line of military duty;
• Military pensioners.

When analyzing and summarizing the Russian legislation, it is possible to identify patterns in the provision of benefits to disabled people.

Benefits may be provided:

1. Old age pensioners or persons who were entitled to an old age pension under the legislation in force on December 31, 2018;
2. A disabled person who has more than one vehicle, the benefit is given only for one car;
3. For a car or motorcycle with low engine power, not exceeding 150 - 200 horsepower. The figure fluctuates in different regions.

The Federal Tax Service determines whether the benefit will be granted in full or in part.

Each region of the Russian Federation has its own laws regarding the provision of discounts to pensioners on transport tax and benefits can only be provided in accordance with local legislation. Depending on the state of the regional budget, local authorities decide on the appointment of benefits to pensioners.

When deciding on the appointment of benefits, the legislative norms of the region are applied at the place of registration of the vehicle, and not at the place of residence of the pensioner.

The issue of assigning benefits to a pensioner is decided at the level of regional legislation. Federal legislation establishes transport tax benefits only for pensioners - participants in the Second World War, heroes of the USSR and other categories of citizens.

The procedure for obtaining preferential conditions for a pensioner

It doesn't take long to apply for benefits. All you need to do is submit a package of documents and an application to the tax authority. A big advantage of applying for a transport tax exemption is that you do not need to apply to third-party authorities.

How to apply

To receive benefits for the use of motor transport, you must contact the tax service and write an application, which must be accompanied by a document confirming the status of a pensioner. Benefits begin to operate from the moment the application was written and submitted to the Federal Tax Service.

Before applying, you need to make sure that the pensioner is eligible for the benefit. The law does not establish a single sample application, so pensioners can write an application in free form, however, in the following information must be provided:

• Passport details of the applicant;
• The number of the legislative act, in accordance with which the citizen is entitled to receive benefits;
• Complete, accurate data about the car - brand, engine power, date of registration.

The pensioner in the application must state his request and put his signature.

When writing an application, you must:

• In the upper right corner, indicate the name of the tax authority to which the application is submitted;
• Then the name and position of the employee of the Federal Tax Service to whom the application is submitted are indicated;
• Below is your full name and date of birth;
• The payer number is rewritten from the tax receipt;
• Also in the application it is necessary to indicate the passport data, place of residence and contacts of the pensioner.

The request is made last in the application. After the statement of the request, it is necessary to list all the documents attached to the application, after which the date and signature are put.

What documents are needed

When contacting the tax office, you must have the following package of documents with you:

• The passport;
• Statement;
• Certificate of pensioner;
• A document confirming the right to own a car;

A technical passport for the car is also provided, which contains data on engine power required when determining the amount of the benefit. A complete list of documents can be found by visiting the branch of the Federal Tax Service or on the electronic website.

All of these documents are provided in the form of originals and copies. There is no need to certify copies with a notary, this can be done by a tax officer. It is recommended that before going to the office or sending by mail, check the availability of all necessary documents and copies, this will simplify the registration of benefits.

Proof of disability may also be required: a certificate from the authority that made the decision to establish disability, a military document, a certificate of loss of a breadwinner, or a certificate of the liquidator of the Chernobyl accident.

Documents are submitted before receiving a notice of payment of transport tax. If the notification has already been received, you should contact the Federal Tax Service, where the recalculation will be made.

All documents must be submitted personally to the Federal Tax Service, however, if for some reason the disabled person cannot come, he can send copies of the documents by mail. When sending the necessary copies of documents by mail, a citizen must certify them. You don't have to go to the notary's office to do this. The pensioner can sign each document and indicate that the signature is correct.

The pensioner also has the right to apply electronically, through the website of public services or on the website of the Federal Tax Service, while the documents can be sent in scanned form. To register on the FTS portal, you must enter a username and password. Login and password can be obtained by contacting the tax department at the place of registration, where the registration card will be issued.

When sending documents by mail, data verification can be significantly delayed, especially if an incomplete package of documents is collected. When appearing at the Federal Tax Service, you can apply for a benefit in one day.

How to calculate payment

When calculating the tax payment, only one type of discount is applied. If a pensioner fits into several categories, one is selected, the largest discount from all those due.

The following formula is used to calculate the transport tax relief:

Vehicle tax = tax rate * car horsepower * length of car ownership

If disability was established at the beginning or middle of the year, and the citizen turned to the tax office after he received a pension certificate, then the tax should be calculated only for the period in which the pensioner owned the car before receiving disability and the right to benefits.

In accordance with the tax legislation of the Russian Federation, a benefit can only be assigned to one vehicle.

Payment of transport tax: procedure and terms

The tax is paid after the notice of the need to pay the tax on the vehicle has been delivered. The document sent by mail is not a payment document, it only confirms the fact that the payment has been charged.

If a pensioner cannot use the public services website, then he can pay tax at the bank by receiving a receipt from the employee for payment. You can also pay the tax at the Russian Post.

In accordance with the legislation in force in Russia, persons who did not pay the tax in 2018 can pay it in 2019. However, according to the rules, the transport tax must be paid no later than December 1 of the current year.

A timely appeal to the tax authority will allow the pensioner to find out if he is entitled to benefits, and in the event of discounts, draw up documents as soon as possible and avoid overpayment. The list of required documents differs in different regions of Russia, you can find it out by contacting the department of the Federal Tax Service.

Vehicle tax credits for retirees, even if they are at 50 percent or less, save money, which is especially important for non-working retirees.

economic sense

Most car owners are unaware that they can exempt themselves from paying fees. From the article you will find out who and where exactly will be able to receive transport tax benefits. The considered tax belongs to the regional, it is paid by the owners of vehicles. Payers are both legal entities and individuals. The tax rate is calculated based on the horsepower of the engine. As stated above, the fee is regional. This means that each subject of the Russian Federation has its own transport tax benefits. To find out if you are eligible to take advantage of this benefit, you should contact the tax office in your region and get all the information you need. Next, we will consider who can take advantage of the benefits, using a specific example.

List of beneficiaries (Moscow city)

The legislation for each region establishes transport tax benefits individually. In most cases, these privileges are for pensioners who own one vehicle with an engine capacity of one hundred horsepower, veterans and the disabled. So, let's look at who is eligible for benefits. Transport tax (Moscow) may not be paid by the following categories of persons:

These people are exempt from paying tax, but the benefit is only for one vehicle that is registered to the owner. Engine power should be no more than two hundred horsepower. This provision is valid only in Moscow and the Moscow region.

How to get tax relief

Taxpayers who find themselves in the above list may have a question: "How to get this benefit?" Everything is extremely simple. To receive privileges, you should collect a package of documents (listed below) and take it to the tax office at your place of residence. If two cars are registered to you, then you need to choose only one for which you want to receive a benefit. Use the advice: of course, it is best to choose the transport where the amount of tax payment will be greater.

List of documents

Documents required to provide this service:

• An application that indicates the grounds for receiving benefits (for example, a veteran's certificate) and data on the vehicle (name, registration number, engine power).
• Copy of TIN.
• A copy of the document on the basis of which you should be granted a benefit (certificate).
• Copy of vehicle registration certificate.

Where can I get benefits and pay tax

They pay transport tax at the location of the car, and not at its registration.

This is considered the place of permanent residence of the owner of the vehicle. Let's assume that you live or have a residence permit in Moscow. Then you will pay the transport tax at rates and enjoy the benefits established by the legislation of this city. The documents listed above are sent to the Moscow tax office. You can take them yourself to the Federal Tax Service Inspectorate and transfer them to the window for receiving documents or send them by registered mail (preferably with acknowledgment of receipt).

Transport tax accounting

It is maintained in accordance with the accounting policy adopted by the organization for which one or more vehicles are registered. Legal entities must independently calculate and accrue this tax to the budget and pay it in a timely manner. Individuals are much easier in this regard, for them the specified procedure is done by special services. Namely, the tax office. She receives all the necessary information from the organization where the vehicles are registered, calculates the amount of tax. Then he sends a tax notice to the owner of the car. Next, consider how the transportation fee is reflected in the accounting of the organization. In most cases, the tax amount is written as:

• Costs for ordinary activities. Attribute the tax to the debit of the sales or production cost account. If the transport is used for the main activity, then the cost of paying the tax should be included in the expenses for ordinary activities. Let's take a closer look at the example of postings that the accountant of the organization records. Account 26 is opened on the debit in correspondence with the credit of account 68 (debited to the sub-account "Transport tax settlements") - the fee for each transport is accrued. To transfer the tax to the budget, a posting is recorded: debit of account 68 (sub-accounts "Transport tax settlements"), credit of account 51.
• Other expenses. If vehicles are used not for the main activity, but, for example, are rented out, then the costs of paying the tax are included in other costs. It is reflected in the accounting as follows: the debit of account 91 (the sub-account "Other expenses" is opened) corresponds with the credit of account 68 (the sub-account "Transport tax settlements") - the tax is accrued.

How is it calculated

As stated above, the vehicle tax is levied on a per horsepower basis. Base rates in all regions are set by their own. For example, in Moscow and the Moscow Region, the following tax rates apply for cars: seven rubles for an engine power of less than one hundred horsepower, twenty for over 100 and up to 125 horsepower. s., thirty - over 125 and up to 150 liters. With. and so on. The tax is calculated according to the formula: fee amount \u003d (base rate) x (number of hp) x (number of months of vehicle ownership / months in a year).

Objects of taxation

List of vehicles subject to taxation:

Not subject to taxation:

• rowing and motor boats (engine with a capacity of not more than five horsepower);
• fishing river and sea vessels;
• passenger cars that are intended for use by disabled people (engine up to 100 hp);
• passenger and cargo river, sea and aircraft owned by organizations or individual entrepreneurs engaged in transportation;
• helicopters and planes of medical and sanitary services;
• tractors, cattle trucks, milk trucks, special vehicles for transporting animals and poultry and other special vehicles that are registered with agricultural producers and are used for agricultural work and production;
• vehicles that are wanted, stolen.

Conclusion

Remember that the tax in question is regional, and benefits are set in each area. And to find out if you can take advantage of such privileges, you must definitely contact the tax office of your city and ask about this issue.