Fortunately, in order to find out full information about these benefits, it is not necessary to independently study regional legislation, which is not always easy to find and analyze - just contact the tax office at your place of residence, where they will explain what tax benefits for a car for pensioners are available in your region, and which one is best for you. The amount of tax relief varies, usually depending on the characteristics of the vehicle and the number of vehicles. The procedure for obtaining transport tax benefits for pensioners in 2018 To receive transport tax benefits for pensioners in 2018, you must submit an application to the tax office at the place of residence.

The right to transport benefits is active, that is, the benefit is granted to a pensioner only if he applied to the tax service and provided Required documents. It is also the right of the applicant to choose one of the several offered tax reliefs, based on which one is the most beneficial.
The application must indicate the grounds for the right to a benefit: the status of a pensioner and a link to the regional law on benefits for transport tax, as well as indicate your vehicle and its state registration number. A copy of the pension certificate must be attached to the application.
Form and example of filling out an application for the provision of transport tax break pensioner.

Transport tax benefits in st. petersburg

The size of the average monthly wages and the minimum wage in St. Petersburg is determined in the manner prescribed in paragraphs 3 and 4 of Article 11-12 of the Law of St. Petersburg dated June 28, 1995 No. 81-11 "On Tax Benefits".

• Organizations in order to obtain the tax benefits established in this article, submit to tax authority at the location of the object of taxation (vehicle) in the reporting for each taxable period in which the right to tax exemption in accordance with this article is used, a copy of the passport of a vehicle using natural gas as a motor fuel, as well as an arbitrary calculation of the average number of the organization and the average monthly salary for the tax period.

Benefits for pensioners on transport tax in St. Petersburg in 2018

How to get To get the opportunity to benefit from the transport tax, this must be declared to the local tax office. An application from a pensioner is written in free form, but the following information must be written in it.

• Name of the tax authority.
• The name and position of the person to whom the application is written.
• Name and date of birth of the applicant.
• An individual taxpayer number is written.
• Passport data is indicated.
• The place of residence is registered.
• For feedback, the applicant's phone number is written, his e-mail is indicated.
• Directly the text of the application, which indicates the grounds for receiving the expected benefits.
• Enumeration of the attached documentation for the approval of the right to a benefit for this tax.
• There must be a personal signature of the person who wrote the application.

Documents must be attached to the application.

Transport tax for pensioners St. Petersburg: how to get benefits?

Amendments and additions to tax calculations (tax declarations) for the relevant reporting (tax) periods are made in the manner prescribed by law Russian Federation about taxes and fees.

• A prerequisite for the provision of the tax benefit provided for in this article for individual entrepreneurs is the excess of the average monthly salary of all employees of an individual entrepreneur, including those working part-time, work contracts and other civil law agreements, in the tax period in which benefit, three times the minimum wage in St. Petersburg, valid during the specified tax period.

Transport tax in st. petersburg in 2018-2017

Content:

• Are pensioners subject to vehicle tax?
• Forbidden
• Latest information about car taxes for pensioners in Moscow
• Do pensioners pay transport tax on a car in Russia?
• What transport tax benefits are provided for pensioners in St. Petersburg?

Car tax for pensioners in moscow and moscow

• self-propelled

Federal regulations Transportation charges are regulated by local authorities separately for each region, but there are regulations approved at the federal level. In accordance with the requirements of the federal authorities, military vehicles and cars equipped for the disabled are not subject to taxation, and the age category is not limited.

Info

Taxpayers - individuals, in order to receive the benefits established in this article, submit to the tax authority at the location of the object of taxation (vehicle) a copy of the passport of the vehicle that is the object of taxation. Organizations in order to obtain the benefits established in this article, submit to the tax authority at the location of the object of taxation (vehicle) as part of the reporting for each tax period in which the right to exemption from payment of transport tax in accordance with this article is used, a copy of the passport vehicle subject to taxation.

Article written and posted on October 8, 2017. Added - WARNING! Copying an article without a direct link is prohibited. Changes to the article are possible only with the permission of the author.

The text should contain the following information:

• Full name, address and passport details of the pensioner;
• registration number of the vehicle;
• grounds for receiving benefits;
• year of manufacture and power of the machine.

The following is a request to be exempted from paying car tax on the listed grounds. The application is considered by employees of the tax collection service.
A positive decision is made subject to the accuracy of the information and documents provided, as well as the compliance of the applicant and the car belonging to him with the conditions for obtaining benefits in St. Petersburg. Possible problems Payment of transport tax by pensioners is often associated with tax overpayments due to ignorance of the tax assessment procedure.
St. Petersburg pensioners often have to pay transport tax for actually missing cars or motorcycles.

Which cars are not subject to the transport tax for pensioners

• self-propelled tracked and pneumatic vehicles are taxed at 5% of the rate approved by the regional authorities.

Federal regulations Transportation charges are regulated by local authorities separately for each region, but there are regulations approved at the federal level. In accordance with the requirements of the federal authorities, military vehicles and cars equipped for the disabled are not subject to taxation, and the age category is not limited. A child with a disability is entitled to the benefits provided to his parents if the vehicle is intended for his transportation. Vehicles with engine power up to 100 hp obtained with the support of authorities social protection for the disabled, also belong to the group of preferential vehicles. This rule applies to all people with disabilities.

Tax payment procedure and terms Transport tax rates in St. Petersburg Vehicle tax benefits in St. Petersburg Transport tax payment procedure, rates and terms in St. Petersburg

Petersburg for 2017-2018 are determined by the Law of St. Petersburg dated November 4, 2002 N 487-53 (as amended, effective in 2018) can be read from the link. Procedure and terms of tax payment in St. Petersburg Taxpayers-organizations pay transport tax and advance tax payments at the location of the vehicle.

The reporting periods for taxpaying organizations are the first quarter, the second quarter, the third quarter. Organizations pay advance tax payments no later than the last day of the month following the reporting period.

Which cars are not subject to vehicle tax for pensioners

What vehicles are taxed The following types of vehicles are subject to taxation:

1. Motorcycles, scooters.
2. Categories of cars, trucks.
3. Self-propelled vehicles on pneumatic, caterpillar tracks.
4. Water and air vehicles.

What determines the amount of tax The amount of tax paid by the owners of the vehicle depends on several parallel factors. The category to which the vehicle belongs (passenger car, water, self-propelled, etc.), place of registration.

Rates are regulated by the region independently. When accruing tax deductions car brand, engine power are taken into account. The less powerful the engine, the lower the fee, and the minimum horsepower taxable is 100.

Russian legislation provides for a separate fee for car owners. Its size and payment rules are established at the federal and regional levels. A list of vehicles that are objects of taxation has also been established. But exceptions are also indicated, since not all cars are paid for. Which cars are not subject to vehicle tax? When is a citizen released from such a duty?

There are several factors that determine the specifics of the fee calculation. And the key role is played by the age of the vehicle - the newer it is, the less will be the burden on the payer.

The fact is that the old car works on the verge of environmental standards. An obligatory element of studying its technical condition will be tests that help determine how harmful the impact of the machine on the environment is. And if the results are unsatisfactory, special multipliers will come into effect. Therefore, the owners of old cars in vain ask the question: “Since what year has the car tax not been paid?”. At the federal level, there are no benefits for used vehicles. True, some regions have their own rules, but it is better to find out about such subtleties in the fiscal service at the place of residence.

The second factor on which the amount of the fee depends is the engine power. It is multiplied by the rate fixed at the regional level. The payment of transport tax is mandatory for the owner from the moment of registration of the vehicle. Drivers sometimes bring old cars to a state that meets environmental standards by replacing parts. However, in this case, it is imperative to obtain an appropriate mark from the traffic police so that the fee is calculated without a multiplying factor.

How not to pay vehicle tax

This fee is paid by both individuals and legal entities. Is the age of the car not subject to transport tax established by law? There is no such provision. Because the fee is collected for road repairs and infrastructure development. Therefore, it is quite logical that each car is subject to taxation. Not counting the exceptions enshrined at the federal level.

Machine list

The tax code establishes that the fee is paid not only for a car, but also for a motor scooter, a motorcycle. There is such an obligation for the owners of air and watercraft. True, with reservations. Which cars do not need to pay transport tax:

• specialized - equipped for people with disabilities;
• with engines up to 100 hp. With. provided that this technique is received through social security;
• used in agriculture.

Also, ships that are engaged in transportation and are involved in industrial activities are not subject to taxation. Medical and sanitary aviation also uses helicopters and planes without paying fees for them.

Horsepower not requiring payment

Returning to the method of calculating the fee, you need to remember about the engine power. Motorists are concerned about the question: "How many horsepower do they pay tax on a car?". There is no such limit at the federal level. But local authorities have the right to exempt owners of low-power vehicles from obligations at their discretion.

Does Russia pay a tax on a car less than 100 horses? There are benefits only in a few subjects of the federation - Orenburg, the Nenets Autonomous Okrug and the Kabardino-Balkarian Republic. Moreover, each of these regions has its own vehicle capacity, which is not taxed.

So, in Orenburg, owners of vehicles up to 100 hp are released from obligations. With. In the Nenets Autonomous Okrug, the fee is levied from the mark of 150 horsepower. And in Kabardino-Balkaria, you do not have to pay tax for a car with an engine capacity of up to 100 hp. with., but if the car is more than 10 years old.

Payment benefits

The state is ready to provide support to certain segments of the population. Including, freeing from the financial burden in the form of payment of fees of the Federal Tax Service. But the transport tax relief is an issue that is also within the competence of the local authorities. It is they who have the right to determine who to give discounts or exemption from the fee, taking into account the state of infrastructure in the region, the possibilities of the budget.

Penalties for non-payment of tax

Citizens should not ignore the legitimate requirements of the fiscal service. Since for non-payment of the fee and even its delay, there is a penalty. Penalties and fines may apply. The latter is 20% of the fee. But if the tax proves that the person deliberately avoided paying, then the punishment will be 2 times more severe.

Results

By establishing an obligation for the motorist to the fiscal service, the state also provides for situations where a person is exempt from the fee or can pay less. However, the Federal Tax Service does not educate citizens on these issues - each Russian must defend his interests on his own. In order not to pay too much, it is better to check with the fiscal service at the place of your residence what benefits are provided, whether cars that are not subject to transport tax are designated by regional legislation.

The article tells which cars are not subject to transport tax, and for which vehicles you still have to pay transport tax.

What is a transport fee

After you register the car, you need to pay tax. Citizens need to report once a year, and organizations submit a report once a quarter.

Tax rates are different for each region. Dimensions are determined by local authorities.

4 conditions for payment set by local authorities:

• when to make a contribution;
• payment amount;
• privileges;
• forms of certificates for delivery to the IFTS.

Organizations decide how machines should be taxed. The inspectorate sends notices to individuals.
The tax office itself sends notices about taxable cars to citizens.

How the payment amount is calculated

Transport owners pay a fee in different sizes.

4 factors affecting the amount of the contribution:

• How much horsepower does the engine have.
• Machine power.
• Jet thrust.
• Category.

Now horsepower is sometimes forgotten. The PTS indicates power in kilowatts, not hp. Therefore, you need to convert kilowatts to horsepower in order to make a calculation. One kilowatt = 1.36 hp

When the rate drops

Car owners want to save money, so the question arises: “Which cars can you pay less for?”. You can save money if the transport has a small capacity.

The meaning of the idea: to encourage citizens to buy equipment with low power.

If the power of the car is less than 150 horses, then the collection rate is reduced. Sometimes it is possible to avoid paying the fee if the power of the car is less than 100 hp.

What benefits are provided

There are two types of benefits: at the federal level and at the level of subjects of the Russian Federation. The answer to the question of which cars in the Russian Federation are not subject to transport tax depends on the availability of benefits.

For example, at the level of the Russian Federation there is a privilege for vehicles with a mass of more than 12 tons, registered in the Platon system. For confirmation, receipts, checks for payment are presented. Local authorities determine their benefits.

Advice. If you are interested in cars that are subject to a fee, go to the website of the Federal Tax Service. You need a service about tax rates.

Fill the form.

For residents of the capital, the Law of Moscow "On transport tax" applies. Here you can find out how much hp. don't have to make a deposit and learn other important points.

1. Veterans, invalids of combat operations and the Great Patriotic War.
2. Disabled people.
3. Guardians or parents of children with disabilities.
4. Small car owners. Power less than 70 hp exempts residents of the capital from paying the fee.
5. Mother or father in a large family. Parents with many children may not comply with power restrictions.
6. Persons who have developed or tested nuclear weapons.

You cannot apply for two benefits at the same time. One basis must be chosen. Moreover, all categories, with the exception of parents with many children, are exempt from the contribution, only for one vehicle.

How to get a benefit

If you do not declare your rights, then the benefit will not be given. Therefore, it is necessary to contact the IFTS division at the place of registration. Attach your passport to the application, as well as the justification for exemption from payment.

Example. Saveliev I.V. is a disabled person of the second group, registered in the city of Moscow. He is entitled to transportation tax benefits. Therefore, Savelyev I.V. takes a passport and a certificate from the MSEC, which indicates the disability group. Then he turns to the inspectors.

Is the representative submitting documents? Issue a power of attorney, otherwise you will be denied acceptance of documents.

Can I get a refund

You can apply for benefits within 3 years from the date of their occurrence. The maximum recalculation will be made for three years following the date of application.

Submit an application for a refund. Ten days will have to wait for the decision of civil servants. The applicant is sent a notification indicating whether there will be a refund or not. There are cases that exclude the payment of the fee.

7 cases of tax exemption:

• the car was stolen;
• equipment is intended for agriculture;
• power less than 100 horsepower;
• government cars;
• vehicles owned by carrier companies;
• special vehicles for persons with disabilities;
• utility-owned equipment. For example, machines for laying asphalt or snow removal.

Moreover, there is also an exemption for air and water vehicles. For example, owners of motor boats with a power of less than 5 hp receive an exemption. and sailboats. Fishing boats also receive an exemption.

So

Transport fee for general rule need to pay. But there are exceptions - the owner of low-power cars will be able to save. The list of benefits is determined by local authorities. To obtain an exemption, you need to contact the inspectors of the Federal Tax Service with documents.

Your car may not be taxed and you don't need to pay for it.

A complete list of vehicles not subject to transport tax is indicated in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation.

Light transport. Vehicles equipped for use by the disabled, as well as vehicles with an engine up to 100 horsepower received or purchased through social security authorities.

Government transport. Transport in the use of executive authorities: these include the Government of the Russian Federation, all ministries, agencies, services and supervision subordinate to them.

Manufacturing and agriculture. Tractors, self-propelled harvesters, milk carriers, livestock carriers, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance. Transport must be registered with agricultural producers and used for its intended purpose.

Services and organizations. Passenger and cargo sea, river and aircraft owned by organizations and individual entrepreneurs whose main activity is passenger and cargo transportation. Aircraft and helicopters of air ambulance and medical service.

Water transport. Rowing boats and motor boats with an engine capacity of not more than 5 horsepower. Commercial sea and river vessels. Vessels registered in the Russian International Register of Ships. Offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

Military equipment. All vehicles in the use of state bodies that provide for military and equivalent service. These are all units of the Ministry of Defense, the National Guard, the Ministry of Emergency Situations, the Foreign Intelligence Service, the FSB, the FSO, the Military Prosecutor's Office, the Investigative Committee, the Federal Fire Service, the mobilization training units of the state authorities of the Russian Federation and special formations created for wartime.

Who can not pay transport tax

Legal persons. Until December 31, 2020, football organizations that participate in the preparation and holding of the 2020 European Football Championship in Russia do not pay tax. These entities include UEFA and FIFA, their subsidiaries, the Russian Football Union, UEFA commercial partners and broadcasters, UEFA and FIFA product suppliers, confederations and national football associations.

Individuals. federal benefits for individuals not provided. But regional authorities have the right to establish benefits. We will talk about this in the next section.

Regional benefits for individuals

Regional authorities can completely or partially exempt a certain category of citizens from transport tax or reduce their tax rate.

For example, in Moscow and St. Petersburg, heroes of Russia and the USSR, veterans and invalids of war and military operations, one of the parents in a large family, owners of cars with a capacity of up to 70 hp are completely exempt from tax. With. in Moscow and up to 80 liters. With. in St. Petersburg. This is not an exhaustive list, all preferential categories are listed in the transport tax laws of the respective region.

In the Trans-Baikal Territory, in addition to full tax exemption, there are partial benefits:

• 33% less are paid by old-age pensioners, pensioners who have reached the age of 55 for women and 60 for men, and disabled people of groups 1 and 2;
• owners of vehicles using natural gas as fuel pay 50% less.

In the Belgorod region, the transport tax rate is 10 rubles less for honorary citizens of the region, pensioners, the disabled and parents with many children.

Regions in which there is a 100% benefit for certain categories of citizens: Republics of Ingushetia, Kabardino-Balkar, Kalmykia, Crimea, Sakha (Yakutia), North Ossetia, Tuva, Khakassia, Chechnya, Altai, Kamchatka and Primorsky Territories, Amur, Astrakhan, Vologda, Voronezh, Kursk, Magadan, Omsk, Penza, Rostov , Ryazan, Saratov, Tomsk, Tyumen regions, Moscow and St. Petersburg, Nenets and Yamalo-Nenets Autonomous District.

You can check the benefits in your area on the tax website.

How to apply for benefits

To apply for a benefit, you need to contact the tax office. This can be done in three ways: come in person, send a letter by mail or send documents through the taxpayer's personal account.

To receive the benefit, you must write an application, indicating the circumstances under which you are entitled to the benefit. In the application form there is a field for a document confirming the benefits, but it is not necessary to fill it out: since 2018, the tax authority has been checking the right to the benefit itself.

Transport tax formula

Individuals do not need to calculate the tax on their own - this is done by the tax office. But it can be helpful to check the calculations and challenge the tax if necessary. You can do this using a tax calculator or by yourself using the formula:

Tax = Horsepower × Regional Rate × Utilization Rate × Multiplier.

Horsepower indicated in the vehicle's passport.

Usage rate tax considers independently. Calculation formula: the number of months of the current year when the car was owned, divided by 12.

Multiplier used for expensive cars:

• 1.1 - cars worth from 3 to 5 million rubles inclusive, not older than 3 years;
• 2 - cars worth from 5 to 10 million rubles inclusive, not older than 5 years;
• 3 - cars worth from 10 to 15 million rubles inclusive, not older than 10 years;
• 3 - cars costing from 15 million rubles, not older than 20 years.

List of expensive cars can be found

Can overpaid taxes be refunded?

It's possible. IN personal account taxpayer, this amount will be shown as an overpayment of tax. It can be set off against a future payment or returned to a bank account. It is enough to write an application for a refund and indicate the bank account details.

How to legally reduce the amount of vehicle tax

1. Choose a car with less horsepower. The fewer, the lower the tax.
2. If you are a lover of expensive cars - buy a car a year older than those for which the multiplying factor applies.
3. Check out the benefits for car owners in your area. Perhaps you have a reduced tax rate or you are exempted from paying tax at all.

Our state, represented tax service, is engaged in the annual and mandatory collection Money from all owners of registered vehicles in the territory of the Russian Federation. We are talking not only about cars, but about all types of transport moving by land, water or air. This is the transport tax. In 2020, the amount of tax depends on the time of ownership of the vehicle (up to a year, in months, or a whole year), on engine power, which is expressed in and on the tax rate, which is set by the local government of each region. Since the motor vehicle tax is included in the regional taxes, local authorities have the right to revise the tax rate itself once a year, both up and down. In this case, an increase or decrease in the base rate can occur up to 10 times. Also, regional laws establish benefits, their amount and conditions for obtaining.

A reduced transport tax rate is a legally established discount at the level of a subject of the Federation for a certain type of transport or a certain category of citizens. It can vary from 10% to 100%.

It is problematic to say on the basis of what set of criteria a particular region establishes a local size tax rate. But most regional legislators start from the level of wages of the population and the number of vehicles registered in the region. Accordingly, payments go to the local budget and are of great importance, along with land tax and property combined.

Those subjects of the Russian Federation that allow their taxpayers to pay car tax at a discount are in a kind of “demand” among car owners. Since the tax is paid at the place of registration of the vehicle, many owners prefer to do this in regions with the lowest rate.

So, for the current 2020, the most attractive places for registering vehicles are the Omsk, Magadan, Murmansk regions, the Crimean, Chechen Republics, r. Sakha and Tyva, as well as the Nenets and Jewish Autonomous Regions.

Which vehicles are exempt from tax?

Until 2010, a law worked in Russia, according to which all cars without exception were released from the factory assembly line more than a quarter of a century ago and had no more than 100 horsepower under the hood. Maybe motorists still ask: “How much horsepower is not taxed? Cars up to 100 horsepower, a list of models that are not subject to taxation? Only some regions, at the local level, make discounts for old cars, while clearly specifying the year of manufacture of the vehicle and the engine power limit, without highlighting certain models and brands of cars.

For example, residents of the Tula region who own cars that were manufactured more than half a century ago are not subject to taxation.

Or, for example, cars registered in the Republic of Yakutia are out of sight of the tax authorities, and only graduates of the domestic “car industry”, older than 1990 and with the number of “horses” in the engine - up to 150. And residents of the capital, according to city law, do not pay tax for cars of any year of production, but on condition that the power does not reach 70 l / s, and Tyumen - up to 150 l / s.

If we talk about those cars that are completely exempt from transport tax throughout Russia, then there are not so many of them. According to chapter 28 tax code, the list includes:

• cars officially listed as stolen, for a certain time in reporting year. Based on this period, the transport tax will be calculated only for the actual time of its use. If the car is listed as stolen for a whole calendar year, there will be no tax at all;
• cars purchased (transferred) to private ownership with the help of social protection authorities. The tax relief applies only to motor vehicles up to 100 l/s;
• cars designed to drive and (or) transport people with disabilities (handicapped people). The status of a disabled person must be confirmed by the relevant authorities.

In each individual region, at the government level, a list of citizens who can claim the status of a beneficiary when calculating and paying transport tax is legalized. Additionally, for each group of citizens who received benefits, a number of conditions related to the vehicles themselves can be set:

• domestic production of vehicles;
• year of issue;
• motor power;
• one vehicle in the family;
• other requirements.

The composition of the beneficiaries:

Category of beneficiaries	Benefit, %	Note
Pensioners (civilian)	0 — 100
	30 — 100	In most regions, the benefit is valid for only one vehicle.
Single parent with 3 or more children	100	In most regions
One of the representatives of a minor with a disability	50 — 100	In most regions
Disabled children or their legal guardian	50 — 100	In some regions
Disabled 1.2 groups	50 — 100	In some regions there are discounts for disabled people of group 3
Persons affected by political repression	100	R. Khakassia
Persons affected by fires	100	R. Khakassia
Widows and family members of those who died in the line of duty of the military, employees of the Ministry of Internal Affairs, the Ministry of Emergency Situations, the Federal Security Service, etc.	0 — 100	Depending on local legislation
	100	Vladimir Region, Krasnoyarsk Territory, r. Bashkortostan
Civil Service Veterans	100	R. Bashkortostan
Veterans participating in hostilities, except for the period of the Second World War	100	In most regions
Civilian and military persons involved in the elimination of man-made disasters, incl. Chernobyl nuclear power plant, and victims of radiation sickness, in connection with this	30 — 100
Home front workers (at least ½ year of experience) during the Second World War	100	R. Adygea
Veterans and invalids of the Great Patriotic War	50 — 100	In most regions, full exemption
Underage prisoners of Nazi concentration camps	50 — 100	Depending on local legislation
labor veterans	30 — 100	Full release in the Khabarovsk kr., Irkutsk region, r. Bashkortostan and Altai
Heroes of the Social Labor	100	In most regions
Heroes of the USSR, RF	100	In addition to r. Mari El, there is a 50% discount
Cavaliers of the Orders of Glory and Labor Glory	50 — 100	Depending on local legislation

Considering that the Russian Federation includes 85 constituent entities, and each has a number of legislative documents regulating one or another approach to preferential taxation of car owners, it is very difficult to reflect these data in detail.

You can get specific information on the issue of interest at the Federal Tax Service of the Russian Federation itself, when you personally visit and talk with an employee of the tax inspectorate or using modern means of communication - the site www.nalog.ru, section "Electronic Services". To do this, select the desired region, tax period and tax name (transport) from the list.

The main advantage of this method of obtaining information will be the reliability of information, saving personal time and a link to a legislative document that gives rise to a benefit.

As you know, organizations can also be owners of vehicles. If the vehicle is on the balance sheet legal entity as fixed assets, the enterprise needs for each unit of the vehicle:

• independently calculate the transport tax;
• pay advance payments three times in the reporting current year;
• file an annual tax return.

Even if the company has grounds for full exemption on the payment of car tax, the declaration must be filed without fail. The management and accounting department of the enterprise should not forget about this.

Issues of preferential taxation for legal entities are regulated federal law No. 117 of 2000 and chapter 28 of the tax code. According to them, those objects of taxation (cars) that are registered to legal entities and are involved in the following types activities:

• agricultural production. All special equipment and auxiliary machines are released - combines and tractors of all modifications, special equipment for the transport of agricultural goods, animals, birds, fertilizers; vehicles involved in veterinary medicine and maintenance of agricultural production;
• cargo and (or) passenger transportation by water and air vehicles;
• transportation of persons with disabilities in vehicles specially equipped for this purpose;
• construction, repair, reconstruction and maintenance of roads (highways). We are talking about machines for asphalt laying and road marking, rollers, track washers, snow removal equipment, truck cranes and other auxiliary equipment;
• service manufacturing enterprises: special vehicles that are needed as auxiliary vehicles for the implementation of the production process (transportation, loading, delivery);
• fishing business (river, sea);
• extraction of raw materials with the help of offshore floating (stationary) drilling platforms, installations.

All of the above activities should be assigned to organizations, enterprises or individual entrepreneurs in the all-Russian classifier of types of economic activity (OKVED) in the bodies state statistics. Only under this condition can the management of a legal entity claim a benefit.

The topic of how to pay less transport tax on a car is of concern to almost all car owners.

We will only talk about those ways to reduce the transport tax that do not contradict existing laws and do not force you to collude with your own conscience and officials. So, in order to pay less tax for your transport, you can:

• re-register the vehicle in the subject of the federation in which reduced tax rates apply. This method can be quite effective, but due to the possible annual revision of the law on the tax rate in the regions, the situation may change. Also, when choosing this method of saving, it is worth considering that you will have to report and carry out registration actions with vehicles either remotely, or spend money on trips between regions;
• change the vehicle to a less powerful, alternative option. If the car owner believes that he cannot afford the costs of the transport tax, then you should think about changing it. Since the transport tax directly depends on the amount of horsepower in the engine, changing the car to a more budget option can be a way out. And if, for example, you buy a car with a capacity of up to 70 l / s and register it in our capital, then you can completely avoid the tax;
• to know detailed information about your region's auto tax exemption and apply it for yourself if possible.