What are the benefits of the transport tax. Who has tax benefits for the transport tax? Vehicle Tax Exemption

What concessions are due to citizens when paying transport tax. Grounds, restrictions and features of obtaining these privileges. Who is eligible to apply for relief? What laws govern the relationship.

Who has

The duty tax on this type of property as a vehicle was introduced in Russia in 2003. The purpose of the introduction is, in a way, compensation for the harm caused by cars to the environment and human health.

The transport tax is established at the legislative level. It is regulated by chapter 28 of the Tax Code of the Russian Federation.

It describes the following rules:

who is subject to taxation;
how the amount of the tax benefit is calculated;
in what terms the duty fee is paid and for what period;
tax rates are set.

A number of persons have the right to issue and receive benefits for the payment of transport tax:

served in the armed forces during the Soviet period;
former soldier who received the Order of Military Glory;
the victim or the direct liquidator of the consequences at the Chernobyl nuclear power plant;
a participant or veteran of the Second World War, who, after an injury, was declared disabled;
guardians, adoptive parents or parents of children or foster children with disabilities;
large families;
drivers of disabled citizens, provided that the car is owned by the latter;
invalids of the first and second degree.

However, the above list is not exhaustive at the regional level. Subjects have the right to establish their own requirements for the provision of relief. They can also supplement the list of beneficiaries.

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So, in Khabarovsk, pensioners are exempted from paying tax. However, if you have experience. Men must have seniority 40 years, and women - 35.

In the Magadan region, a pensioner pays a tax fee only in two cases:

implements entrepreneurial business;
carries out labor activity at any enterprise.

In other cases, citizens full size exempt from vehicle tax.

Today, transport is developing, which is the least harmful to the environment. So, in some regions, electric vehicles are not subject to duty. A similar law was issued by the Kaluga region.

It is also established at the legislative level for which vehicles the transport tax is not paid:

rowboat;
a scooter or a bicycle, a scooter or a gyro scooter that has come into use;
citizens producing rural products do not pay duties on the equipment necessary for work (for example, a tractor);
not taxed tax collection medical service vehicles: cars, planes, sea and river vessels;
Companies do not pay taxes on vehicles used to carry passengers or cargo property by sea or air.

What are the exemptions for the payment of transport tax

It is necessary to clarify which types of transport the tax levy applies to:

cars, motorcycles and buses;
planes and helicopters;
air and river vessels;
other modes of transport listed in Art. 358 of the Tax Code of the Russian Federation.

It should be noted that all funds received from tax incentives go to the budget of the subject Russian Federation.

Therefore, according to Art. 363 of the Tax Code of the Russian Federation, the regions of the country have the right to independently establish:

the size of the bet;
the period during which the tax can be paid;
payment reporting procedure;
list of beneficiaries;
list of immediate benefits.

As a rule, a common state benefit in the field of transport taxation is full or partial exemption from paying the fee. Separately taken groups of beneficiaries are granted different privileges.

In theory, the tax rate is directly dependent on the power of the car. Based on law enforcement practice, the maximum reduced power of a vehicle is 200 horsepower. Each region sets its own limits.

Disabled

Benefits for persons with disabilities are provided in the form of a full tax exemption. So, in the Novgorod region and the Altai Territory, the maximum reduced power of a car is 100 hp. In all other areas, basically, the power of the engine reaches 150 horsepower.

As a rule, only citizens with the first and second groups of disability receive privileges. However, in some regions, indulgences are also expected by third-degree disabled people.

In the Altai Territory, persons are completely exempted in the presence of a car with a power of up to 150 hp. And in the Moscow region a 50% discount is provided.

One of the parents of a child with a disability has the right to count on privileges. Also a caregiver who takes care of a person with an illness.

Large families

Families that have the status of large families are entitled to receive benefits. However, a privilege can only be issued for one person and one vehicle.

So, in Moscow, Sverdlovsk and other regions, benefits are provided for vehicles with a capacity of up to 150 horsepower. In the Crimea, for a car that reaches a power of 200 hp. And the Sakhalin region does give the right to issue relief to needy, low-income families.

Enterprises

Benefits for transport tax can also get legal entities.

So, the following organizations can count on privileges:

They are engaged in the transportation of passengers by water, land or air transport. Taxi is an exception.
Representatives of a special economic zone. There are a limited number of them in Russia.
A company that employs people with disabilities.
Public organizations of people with disabilities.
Road enterprises.
Organizations that are engaged in rural production.
Educational institutions. Those who provide additional courses are also taken into account.
Orphanages.
Organizations providing funeral services.
Medical institutions.

The above benefits do not apply only to law firms. They can also be used by individuals who are registered as individual entrepreneurs.

How to issue

To apply for the exemption, you must contact your local tax office.

The procedure consists of several stages, which includes:

Collection of documents.
Filling out an application.
Submission of documents to the authority tax service.
The reply is in process.

You can apply in three ways:

Traditionally go to government agency. You can fill out an application on the spot, using the advice and help of staff.
Send all photocopies of documents and application by mail. Papers in this case do not need to be notarized. It is enough to leave your signature on the sheets. The disadvantage of this option is that it takes a lot of time. Letters take a long time to reach the recipient.
Most convenient way- submit an application and necessary information through the Internet. Today, the public services website is especially popular. How to do this is described in the next paragraph.

Completed application for tax transport benefits as follows:

Important! One person can apply for state benefits on transport tax only for one car.

Required documents

The list of documents is established at the federal level. Is basic. However, the subjects of the Russian Federation can supplement the list with their own requirements.

So, the required documents are:

applicant's identity card;
certificate of ownership of the vehicle;
certificate of registration at the place of residence;
a document confirming the right to receive benefits.

It is also important to provide reliable and up-to-date documents. Any discrepancy may result in the suspension of the procedure or the denial of relief altogether.

Can they refuse

The tax authorities have the right to refuse the applicant if there is good reason. The reasons are not established at the legislative level, but directly follow from legal norms.

Grounds for refusal include:

lack of the status of a pensioner, disabled person or other beneficiary;
application for the appointment of tax benefits for several Vehicle;
the property is not owned by the beneficiary, but by another person.

The list is not exhaustive.

If a citizen believes that tax authority made an unreasonable decision, then he has the right to apply to law enforcement or Judicial authority. Within 10 days. You need to substantiate your claim.

Thus, persons listed in federal and regional legislation have every right to apply for transport tax benefits. The procedure is as simple as possible: fill out an application and necessary documents go to the tax authority of the constituent entity of the Russian Federation.

A car is a convenient and sometimes necessary means of transportation for an elderly person. Having your own car allows a pensioner to be independent of public transport, go out into the countryside, and lead an active lifestyle. This is especially true for people with disabilities who use specially equipped vehicles.

Preferences for Muscovites on transport tax for 2019

Chapter 28 of the Tax Code transfers the authority to determine tax rates, benefits, the grounds for their application to the subjects of the Federation (Article 356), which, by their own laws and regulations, formulate regional features tax systems.

Muscovites pay a fee for owning transport in accordance with the Law of the City of Moscow No. 33, taking into account the provisions of Federal Law No. 117. Is there a transport tax exemption for pensioners in Moscow? This question is asked by the citizens of advanced age.

Federal legislation does not provide privileges to recipients of pension benefits.

Article 358 of the Tax Code lists objects for which the fee is not charged. The list includes (clause 2) passenger cars:

equipped with special equipment for the disabled;
obtained through the mediation of social security authorities (with a capacity of up to 100 l / s).

The law of the city of Moscow No. 33 also did not single out pensioners as a privileged category of citizens. For older taxpayers, including single people, former employees of the Ministry of Internal Affairs, labor veterans, contributions are calculated according to generally established rules.

For pensioners for 2019 in Moscow is not provided.

The amount of the duty depends on the current rate and the capacity of the car.

It is not difficult to make an independent calculation of the estimated amount of tax.

The website of the Federal Tax Service provides a calculator that will help you pre-calculate the fee.

For example, the capital's IFTS will charge 1,200 rubles for a car whose power does not exceed 100 l / s.

5250 rub. - the amount of payment for a car with an engine of 150 l / s.

A motorcycle will cost less:

Residents of the capital are completely exempted from the tax when a personal car has an engine of up to 70 l / s.

Who can count on a discount in the capital

Elderly people cannot claim privileges on the part of the transport tax if they are recipients of state security by age. Benefits for pensioners on transport tax are possible in Moscow if the taxpayer submits documents to the IFTS employees confirming the validity of the reduction in the amount of the fee. Moscow legislation provides for a 100% discount on cars up to 200 l / s for:

Heroes of the USSR, RF;
bearers of the Order of Glory;
WWII veterans;
citizens with disabilities (1-2 groups);
prisoners of fascist camps;
individuals who received radiation.

An elderly person is entitled to a 100% discount if he:

is the father, mother of a disabled child,
is the adoptive parent or guardian of such a child.

Preference is given to one means of transportation. If there are several vehicles, the owner-pensioner has the right to choose the object to which the concession will be applied. The duty for the remaining units of transport will be charged in full.

How to apply for a benefit

IFTS - a structure authorized to provide clarifications on whether there is a privilege to pay transport tax for pensioners in Moscow. According to Article 363 of the Tax Code, the fee is paid at the location of the vehicle. Article 83 of the Tax Code recognizes the location of the place of residence of an individual - the owner of the car.

For the concession to take effect, the bidder must apply the reduction factor. The privilege is of a notification nature, without a taxpayer, the inspection will calculate contributions to general order.

The timeliness of the submission of the application and relevant documents to the tax authorities is the main criterion for the implementation of concessions.

Inspection offers prescribed form form, sample filling. Copies of documents that serve as a justification for relief can be attached to the application - a certificate, an order book, a certificate from a medical institution. The inspectors will request the missing information from the traffic police, the FIU.

December 1 of the year following the tax period is the last day for payment of the fee. The term is set by Article 363 of the Federal Law No. 117 and is the same for all Russians. By December 1, 2019, dues must be paid for 2017.

It must be understood that the transport tax is a mandatory thing levied by the state in in due course from almost all vehicles. If you are the owner of a snowmobile or a jet ski, a yacht, a motorboat, a boat, a sailing vessel; aircraft and helicopter; any motorcycle; self-propelled machines and mechanisms on pneumatic and caterpillar tracks, and, of course, a passenger car, bus depot or fixed-route taxi, then you automatically become a taxpayer.

It is not surprising that sooner or later, owners of all types of vehicles, both individuals and legal entities, study the topic of preferential taxation.

The state is forced to constantly, from year to year, spend huge sums on the maintenance and repair of roads, as well as on the protection of the environment, which is rapidly deteriorating due to the increase in the number of motor vehicles. Therefore, part of these costs were assigned to their owners.

An interesting fact is that this decision was first made in the 20s of the last century, although at that time there were few means of transportation, mainly bicycles, carts, horses and four-wheeled horse-drawn carriages. But even then, the All-Union Central Executive Committee approved the resolution "On the volost budget", namely in 1924, in which there was already an article "Tax on vehicles" in the section "Income sources".

The modern tax code says that tax rates are set by the laws of the constituent entities of the Russian Federation and go to their regional budgets.

If we talk about cars with engines, as the most common category of vehicles, then the amount of tax is affected by:

Vehicle engine power per horsepower.
Transport category.
The age of the transport and the duration of its operation and (or) the environmental class of the vehicle.

It is also important that you can become the owner of a tax benefit for the payment of transport tax according to two criteria:

As the owner of the object of taxation - federal benefits.
As a category of citizens who are entitled to benefits - federal and regional benefits.

You will receive federal tax incentives for transport tax, in accordance with Article 358 of the Tax Code of the Russian Federation, as an individual, if you are the owner of the object of taxation, namely:

boats with oars or a motor boat with an engine of up to 5 l / s;
a specialized car for driving disabled people;
a passenger car with an engine power of up to 100 l / s, purchased through the authorities social protection population;
if your car is wanted, and this fact is documented accordingly;
as a licensed private owner of a fishing sea and river vessel; offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

With regard to the movable property of legal entities, then:

agricultural machinery and auxiliary special equipment for the production of agricultural products;
truck cranes;
asphalt rollers;
snowplows;
highway washers;
transport equipment serving manufacturing enterprises,
passenger and cargo (sea, river and air) vessels for passenger and (or) cargo transportation

These objects are not subject to taxation, their owners are not charged this tax.

Interested by many citizens, find out the details on our website.

federal benefits

Category of citizens		Note
Heroes of the USSR and the Russian Federation and persons awarded the Orders of Glory 1 - 3 degrees	100%
Veterans, disabled people and participants in the hostilities of the Great Patriotic War	100%	Complete tax exemption.
Group II disabled	100%	Full exemption from tax, provided: the car was purchased on cash social security authorities (guardianship) and have a certificate of a disabled person.
Owners of passenger vehicles with engine power up to 70 l/s	100%

Everyone knows that the State Duma determines the main provisions of the law on the taxation of vehicles, which is reflected in the Tax Code of the Russian Federation, and the regional authorities have the right to various amendments to federal law. They can be both in the direction of increasing, and in the direction of introducing additional benefits for certain categories of citizens.

Legislative acts of local authorities determine who to subsidize, who to reduce the tax in percentage terms, and who to completely exempt from transport tax.

Thus, even in neighboring areas, rates, the amount of tax and the composition of taxpayers can vary significantly.

For the convenience of citizens on the official website of the tax office there is a section " Electronic Services". There, every citizen of the Russian Federation will be able to find out full information about the benefits by choosing the name of the tax, region and taxable period. Also, this information can be obtained during a personal visit to the tax office at the place of registration.

Category of citizens	The exemption applies to vehicles with an engine capacity of up to 200 l / s	Note
Disabled people and who took part in the hostilities in other periods, except for the Second World War, for example, participants in the hostilities in Chechnya.		It is also possible to exempt from the transport tax for one low-capacity watercraft for military pensioners.
Veterans of Labor	Reduction, subsidizing at the discretion of the regional authorities.	It applies to citizens who began their labor activity before the age of 18, as well as to those who have been awarded in the form of medals and orders.
pensioners	Reduction, subsidizing at the discretion of the regional authorities.	The benefit can only apply to one vehicle owned by them on the right of ownership at the choice of the pensioner.
Representative of a disabled child (legal guardians, guardians, adoptive parents or one of the natural parents).	In most regions 100%.
One of the parents (adoptive parents);	In most regions 100%.	Full tax exemption for one of the parents.
A parent with many children, if he alone brings up 3 or more children	In most regions 100%.	Complete tax exemption.
Persons liquidating the consequences of man-made accidents, including at the Chernobyl nuclear power plant, as well as those exposed to radiation during tests of military, space technology, nuclear weapons and similarly affected citizens.	In most regions 100%.	Full tax exemption for one vehicle owned by them.
Persons belonging to several preferential categories at the same time, and having more than one vehicle.		Full exemption from tax on one vehicle owned by them on the right of ownership of the choice of the owner.

Rules for calculating tax and using benefits

Interestingly, the rules for calculating the amount of tax differ for taxpayers - individuals and taxpayers - legal entities.

for individuals, in 2019, the amount of tax is still calculated by tax specialists based on the information that they receive from the traffic police when registering a vehicle. The individual is then notified of the need to pay this tax in statutory terms and receipt. Also, all information will be displayed on the portal public services for citizens of the Russian Federation "Gosuslugi" (www.gosuslugi.ru);

legal entities continue to calculate the amount of tax and advance payment on their own, as well as in previous years.

Formula: SN \u003d ISN - SAP,

where SN is the amount of tax payable to the budget by legal entities - taxpayers,

ISN is the calculated amount of tax, SAP is the amount of advance tax payments payable during the tax period.

Legal entities are obliged, according to the tax code of the Russian Federation, to independently calculate the amount of advance tax payments on a quarterly basis, after each reporting period in the amount of 1/4 of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient.

Legal Entity Leaders should remember that even if your organization is eligible for preferential taxation, then it is obliged to annually submit a declaration and indicate in it the grounds for not transferring money to the budget.

For both legal entities and individuals, there is the same procedure for calculating this tax, depending on the period of ownership motor vehicle less than a year. The calculation formula is as follows:

SN = Tax rate of the region * Power of the vehicle * Months of ownership of the vehicle / year / 12 months,

where CH is the tax amount.

In the event that you are the owner of a car full calendar year, then the amount of your tax will be calculated according to the formula:

SN = Tax rate of the region * Power of the vehicle ,

where CH is the tax amount.

If you own a car worth 3 million rubles or more, one of the increasing coefficients will be applied to the calculation of your transport tax amount, in accordance with Art. 362 of the Tax Code of the Russian Federation, namely in 2019:

The formula for calculating the transport tax, using a multiplying coefficient for cars owned for up to 1 year, is as follows:

SN = Tax rate of the region * Power of the vehicle * Months of ownership of the vehicle / year / 12 months. * PC,

Calculation formula using a multiplier for cars owned for more than 1 year:

SN = Tax rate of the region * Power of the vehicle * PC,

where CH is the amount of tax, PC is the multiplying factor.

How to take advantage of the tax relief on the payment of transport tax?

It must be understood that the benefit will not appear on its own, and the right to it must be proven. The tax office at the place of registration must provide:

in 2 copies (one for the tax service, and the second with a mark of acceptance remains with the owner of the car);
technical passport for vehicles (copy);
passport of a citizen of the Russian Federation (copy);
TIN (copy);
document - the basis for obtaining benefits (pension certificate, certificate of disability, certificate of a participant in hostilities, etc.).

Although according to latest changes in the law since January 2018, the applicant can only indicate in the application the documents - the grounds for benefits, without providing them. After that, the inspector of the IFTS is obliged to independently make a request to the authorities that issued them. In the event that the authorities are not provided, the inspector will request them from the applicant himself.

The tax inspectorate is obliged to consider the application within 10 working days and make a decision regarding it.

If a decision has been made to provide benefits, and the owner of the vehicle has an excessively previously paid amount, then it must be received no later than thirty calendar days to the account of an individual.

Who is exempt from paying tax?

The list of federal and regional beneficiaries - individuals who are completely exempt from paying transport tax, is not numerous. It includes, as a rule, the most vulnerable categories of persons and citizens who have special merits to the Fatherland, as well as owners of objects of taxation of low engine power and is designed to alleviate their financial situation.

Full exemption from payment of transport tax for organizations applies only if the vehicle is registered to a legal entity and is engaged in:

Agricultural activity.
Freight and passenger transportation by water and air.
Transportation of disabled people in specially equipped vehicles.
Construction, repair, reconstruction, maintenance of roads.
Maintenance of industrial enterprises.

And also completely exempt from payment of the transport tax of the vessel, registered in the Russian International Register of Ships; planes and helicopters of air ambulance and medical service; and all government vehicles and military equipment.

Transport tax (TN) is a non-targeted fee that car owners pay in local budgets. Previously, funds were spent by local authorities on the construction of roads, today this practice has been canceled. Moreover, the more horsepower the vehicle has, the higher the amount of tax the owner has to pay. The size of the tax is related not only to the engine power, but also to the mass of the car, as well as its age and class.

Of no small importance is the region where the car is registered, because the tax rates in them are different. To calculate the approximate amount of tax, motorists can use special online calculators. However, every car owner should be familiar with the basic calculation rules.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

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Some categories of car owners have benefits for paying VAT, they are established by both federal and local authorities. The issue of increasing the TN has long been discussed in the press, but no one has the exact information yet.

This situation does not please car owners at all, but it is important for them to know that transport tax benefits in 2019 will not change, although innovations are expected. To date, the innovation has affected only a penalty in the amount of 20% of the amount of tax not paid on time due to the lack of notification from the tax office. The absence of a receipt with the calculated amount of TN is not an excuse.

The conditions for calculating the tax and benefits are still preserved. It is better to find out their exact list at the place of registration of the car owner or the registration of the enterprise, since local authorities are allowed to remove and add some benefits.

If the vehicle was purchased recently, then first the owner needs to find out whether it is generally subject to taxation. Because vehicles (TC) that are mechanically driven and have a certain engine size are subject to taxation.

It is also important to understand that when a beneficiary has several units of transport, this does not mean that everyone will be exempted from paying TN. He will have to decide for which transport the exemption will apply.

Central conditions

Taxation of transport, as well as tax incentives, is regulated by certain articles. tax code. Not only the owners, but also the transport itself can be exempted from payment in whole or in part.

Important Notes and the Law

TN belongs to the category property taxes. The payer of the tax is the person to whom the vehicle is registered. But the payment of TN by individuals and legal entities differs significantly. The calculation of the amount for individuals is carried out by the territorial office of the National Assembly, sending a notification to the postal address of the owner of the vehicle. It is for them that the legislator has provided most of the benefits.

Legal entities are required to independently calculate the tax. The TS must be paid before the end of the year following the reporting year. But specific dates are set by regional laws, so they can vary significantly.

By providing tax benefits to certain categories of citizens, the state tries to:

increase the level of well-being of a certain part of the country's population;
reduce transport costs;
other.

In some regions, beneficiaries may pay minimum amounts or not pay TN at all. The accrual of TN is established at the state level, therefore, regional laws should be within the framework of the provisions of the Tax Code, where the main section on this issue Chapter 29 speaks.

It consists of articles regulating:

Who is exempt from paying

The list of vehicles that are objects of taxation, according to Art. 358, paragraph 1 consists of:

cars;
scooters;
motorcycles;
buses;
other self-propelled machines and mechanisms that are caterpillar and pneumatic;
aircraft;
helicopters;
ships;
sailing ships;
boats;
snowmobiles;
snowmobile;
motor boats;
jet skis;
non-self-propelled vehicles;
other air and water vehicles.

Paragraph 2 of the same article of the Tax Code establishes a list of vehicles that should not be taxed with VAT.

Owners are exempt from paying:

rowing and motor boats with engines up to 5 hp. With.;
passenger cars equipped for use by disabled people, which were received or purchased through the social security authority (they must have a power of up to 100 hp);
passenger and cargo air, river and sea vessels owned by carriers;
tractors, self-propelled combines, special agricultural machines;
Vehicles that are wanted on the fact of theft or theft, which must be documented.

In July 2019, the legislator introduced a benefit for owners of heavy trucks. The benefit will be valid until 2019 and applies to individuals and legal entities. According to regional laws, both citizens and enterprises can be exempted.

But basically the benefits have a social orientation, when certain categories of persons or subjects economic activity are exempted from payment in whole or in part by lowering the tax rate. For individuals the legislator provides a benefit only for one vehicle, which is in their ownership.

Features for pensioners

Some territorial entities provide significant benefits to pensioners, i.e. persons who have retired for a well-deserved retirement:

men at 60;
women at age 55.

In another case, a pensioner may be a person who received a pension "for harm" or "due to illness", due to the loss of a breadwinner, that is, when the retirement age comes much earlier. In order to receive a benefit, a pensioner should apply to the local authority with a request for its provision.

If the pensioner does not report that he is entitled to a discount, he will have to pay TN for general conditions. The size of the discount for pensioners in different regions of the country is different.

Examples are the following regions:

Have no benefits	In the following areas: Volgograd; Crimean; Smolensk; Tverskaya; Rostov; Kirovskaya; Moscow; Republic of Kalmykia; others.
In the amount of 50% for cars up to 100 hp. With.	Kostroma region; Bryansk region (for cars); Republic of Adygea; Samara region
In the amount of 70% for vehicles with a power of up to 100 hp. With.	in the Kurgan region.
Owners of cars with a capacity of up to 100 hp do not pay TN. With.	Astrakhan (motorcycles must have no more than 40 hp to receive benefits); Belgorod; Novosibirsk; Kursk (only for domestic passenger cars); Krasnodar region; St. Petersburg (for domestic cars).
Pay for a car with a capacity of 100-150 liters. With.	Krasnoyarsk Territory in the amount of 10% of the tax rate; Kursk region in the amount of 10 rubles. with each l. With.; Novosibirsk region in the amount of 20%.

In some regions, the benefit is provided only under certain conditions, for example, to receive a discount in:

Khabarovsk Krai requires 35 and 40 years of service respectively for women and men;
Karelia needs to receive a social pension or be a military pensioner;
Tomsk region you must own a caterpillar or pneumatic vehicle;
Magadan region the pensioner must not work or be in business.

Who falls under the categories of transport tax exemptions in 2019

The legislator at the federal level has established the categories of citizens who are entitled to benefits for the payment of TN, these include:

participants in hostilities during the Second World War;
disabled and combat veterans;
Heroes of the SS and Russia;
WWII veterans;
guardians, adoptive parents, trustees, one of the parents of a child with a disability;
disabled, but except for group 3;
one adoptive parent or parent in a large family;
persons owning a vehicle with a capacity of up to 70 hp. With.;
persons who carry disabled citizens, but the vehicle must belong to the latter;
liquidators of the Chernobyl nuclear power plant and Mayak;
persons who received exposure as a result of testing equipment or weapons.

Disabled 1-2 gr.	They are citizens who are incompetent for medical reasons. They must be in possession of a disability certificate. They had to purchase the vehicle at the expense of the guardianship authority. If these conditions are met, you can apply for a benefit. Associations of invalids and Chernobyl invalids are granted special privileges.
Large families	These include families with 3 or more minor children (under 18 years of age) or under 23 years of age who are studying at a university full-time. The right to the benefit is granted to one of the parents.
labor veterans	Most of the regions of Russia make discounts for them, although this category of citizens is not marked by federal legislation.
Combat veterans	Often in the regions, the privilege is granted on certain conditions. For example, you can not pay tax for an old car with a capacity of no more than 200 liters. s., issued before 1991, or for low-power water transport. The spouse of a deceased combat veteran may receive a benefit provided that they have not remarried.
Chernobyl	In most regions, they do not have benefits. Only the authorities of the Penza, Leningrad and Moscow regions completely exempt them from paying TN.

How to apply

For a car owner, it is important on what basis he can be classified as a beneficiary if:

taxation of the vehicle is not provided, then the car owner does not need to take any action;
The vehicle is taxed, but there are circumstances on the basis of which it receives an exemption, then it is necessary to take advantage of the preemptive right to the benefit and submit an application along with supporting documents.

The car owner must confirm his status, then the application for the application of benefits will be accepted for consideration. To do this, a citizen or an enterprise applies to the territorial branch of the National Assembly, to which it belongs at the place of residence or registration as a business entity. The application shall contain data on the vehicle, its owner, the basis for inclusion in preferential category, other information.

If the application is submitted by an individual, then in addition to the application, it is necessary to submit:

a copy of the passport;
document on the right to own the vehicle;
a document proving belonging to a certain category of citizens, which is exempt from paying TN;
other.

If an applicant has the right to become a beneficiary on several grounds at once, he will need to choose one to receive a preference. The citizen signs the application with his own hand and puts down the date of registration in it.

Stages of preparation

When applying for a benefit, a citizen must remember that he may encounter various difficulties. Individuals and legal entities are entitled to benefits on various grounds, respectively, if a citizen is disabled, then he will need to provide a certificate. When benefits are due to a disabled society, other documents are required.

What are the subtleties

It is actually not easy to get an exemption from paying TN, despite the citizen’s retirement age and the availability pension certificate. The algorithm for passing the procedure and the list of required documents may be different in different regions of the Russian Federation. These requirements are set by local authorities.

The regions have also developed documentation that legitimizes any action of the executive body. Before contacting the tax office with an application, it is necessary to find out all the changes that have been introduced.

Release Details

In the city of Moscow, on the basis of the law on transport tax, developed by the local administration, the following are exempted from paying TN:

guardians of children with childhood disabilities who are recognized as incapacitated, the vehicle must belong to the disabled person;
persons who received radiation sickness or disability because they were in the area where equipment (weapons) were tested or were participants in the action;
Chernobyl liquidators;
one of the adoptive parents or parents who are raising 3 or more children;
owners of cars with a power of up to 70 liters. With.;
parents, guardians, adoptive parents, trustees raising a disabled child;
persons who during the Second World War became prisoners of concentration camps or other places of detention;
disabled people 1–2 groups;
veterans and disabled combatants, WWII;
Heroes of the SS, Russian Federation, persons awarded the Order of Glory 3rd degree;
residents of the Zelenograd economic zone receive a benefit for 5 years;
organizations transporting passengers by urban and public transport except taxi.

The majority of pensioners who have retired on a well-deserved retirement do not have benefits for the city of Moscow, but only some categories.

Registration procedure

You can apply for benefits in 2 ways:

Apply and Required documents in the National Assembly in person. The application must be made in 2 copies.
Send by registered mail, you will have to enclose an inventory of copies of the attached papers.

If the documents are submitted, for example, by a pensioner, then the standard package includes a pension, a technical passport of the vehicle, where he is recorded as the owner, a car registration certificate. If a pensioner has several vehicles, he is allowed to choose the one to which the benefit will apply.

Other formalities

The tax is paid by the owner from the moment the vehicle is registered with the traffic police.

In another case, the car owner becomes a taxpayer as soon as transit numbers are issued to him, for example, for moving:

to another region for vehicle registration;
to the manufacturer's factory for reassembly.

If the vehicle is driven by a person on the basis of a power of attorney, the responsibility for paying the tax still rests with the owner. If the vehicle is registered for a minor child or a disabled child, then the responsibility for paying the VAT rests with his legal representative.

Transport tax is a payment to the budget, which all owners of vehicles are required to transfer. Retirees are no exception. They, like other citizens, must annually transfer the taxable amount for their own car within the prescribed period. But a pensioner can save on budget payments by receiving a full or partial benefit. What is a tax benefit, how to apply for it and what documents - our article will tell you about this.

Who is required to pay vehicle tax?

Vehicle owners are obligated to pay a transport fee (see). And no matter what you own - car, bus or boat. If the transport is registered for you in the traffic police, then you are the payer of the fee. After purchasing the car and registering it (from the date of its registration with the traffic police), you are required to transfer payments to the budget.

The tax is paid according to notifications that the payer receives by mail or in the "personal account" of the FTS website. The document indicates the amount of transfer to the budget and for which year. For the convenience of payment, a receipt is attached to the letter, according to which you can easily make a transfer at the nearest bank branch. Payments must be made annually in clear deadlines(for 2018 - until 01.12.2019), a fine is provided for their non-compliance. Therefore, immediately after receiving the notice, you should take care of repaying the debt.

Do pensioners pay vehicle tax?

In connection with the ongoing pension reform face benefits questions retirement age have become habitual. One of these is whether there are any transport tax benefits for pensioners in 2019. By the way, a pensioner who owns a vehicle bears considerable expenses for repair, maintenance, and refueling of a car. Therefore, the possibility of exemption from additional expenses to the budget, more than ever, by the way.

So, are pensioners a tax payer? Yes, absolutely all car owners must pay tax. And then the question is: are there benefits for pensioners? Yes, they are provided for this social category. Below we will talk in detail about the conditions under which and in what amount the tax relief is provided.

Conditions for tax relief

The transport tax is regional, not nationwide. Therefore, the authorities in the regions have the right to decide to whom and in what amount the benefit can be granted. Local authorities can exempt absolutely all persons who have reached retirement (pre-retirement) age from paying, and can significantly limit the privileged category.

In various subjects of the Russian Federation, there are different conditions for paying the fee by beneficiaries:

in some regions/territories/republics, beneficiaries by age have the right not to pay only for one car owned;
in others, a partial discount is provided in the form of 50% or 20% of the total payment amount;
quite often in the regions special restrictions are introduced for vehicles: for example, a discount is provided for cars of domestic production or with a capacity of up to 150 l / s.

Benefits for pensioners in the capital and regions

Moscow legislators have decided not to provide a discount for vehicle owners who are beneficiaries by age. At the same time, there are categories of citizens who may not pay tax:

Heroes of the USSR, heroes of Russia;
Disabled people of 1-2 groups;
Veterans of the Great Patriotic War.

That is, a pensioner who is also a veteran of the Second World War or a disabled person is exempted from payment, since there is another reason. At the same time, a discount is provided for a resident of Moscow only if he owns a car with a capacity of no more than 200 l / s. Similar conditions are established for beneficiaries of the Omsk and Volgograd region and the Republic of Tatarstan.

In St. Petersburg, persons who have reached retirement/pre-retirement age (men - 60 years old, women - 55 years old) may not pay the fee. They have a 100% discount. But there are a number of restrictions. A pensioner can receive a benefit if he:

owns a domestic car (motorcycle), the power of which does not exceed 150 l / s (for Heroes of the USSR and Russia - 200 l / s);
owns a water transport (boat) with an engine of no more than 30 l / s.

If you own one car and one boat with the specified capacity, you have the right not to pay the tax. In the case when you own two cars, you will receive a discount only for one. You will have to pay in full for the second car.

In a number of regions of the Russian Federation, pensioners can save 50 percent or more on the fee, as well as receive special conditions when calculating tax:

Residents of the Nizhny Novgorod and Samara regions who have reached retirement (pre-retirement) age are entitled to pay half of the total amount. Those who have the status of a veteran of the Second World War, or the disabled, may not pay tax at all for vehicles up to 110 l / s.
For residents of Chelyabinsk there is a discount for one car (up to 150 l/s) and one motorcycle (up to 36 l/s). It is provided in the form of a reduced tax rate: pensioners pay 1 rub. for each horsepower of power (if the power of the car is 140 l / s, then the pensioner will pay 140 rubles). Disabled people and heroes of the USSR are completely exempted from payment.
Pensioners of the Vladimir region have a 75% discount on the fee for a car (up to 150 l/s) or a motorcycle (up to 50 l/s). Half of the total amount is paid by pensioners who own trucks (up to 75 l / s). Heroes of the USSR, Chernobyl survivors, disabled people and participants in the Great Patriotic War are completely exempted from payment.
pensioners Kirov region pay half the fee for a car up to 150 l / s. Disabled pensioners of groups 2-3 and Chernobyl victims have a 70% discount, heroes of the USSR and disabled people of group 1 - 100%.
In the Krasnoyarsk region pensioners may not pay the fee if they own one car with a capacity of up to 100 hp. For the second car in the property (or more powerful) you will have to pay in full.

There are exempt regions. For example, social categories residents of the Perm Territory (including the disabled, Chernobyl survivors) are required to pay the fee in full.

Separately, it is worth talking about the conditions for paying tax for various kinds pensioners. Here, regional laws are also full of diversity. In some, a benefit is allowed for all categories of pensioners, regardless of the basis for retirement, including early retirement and age, etc. (for example, the Bryansk region), in other subjects of the Russian Federation, the benefit is only for old-age pensioners (for example, in the Astrakhan region), in others - for the military (OVD, Fire Service, Criminal Correctional System, etc.) pensioners (for example, the Murmansk region). AT separate parts a tax break is provided for all types of pensioners, but upon reaching the general retirement age (for example, the Krasnodar Territory). There are even regions where benefits are provided to citizens who have reached pension return by old age (men -60, women - 55 years), regardless of the actual retirement (for example, the Perm Territory), or as it is now stated in the law for pre-pensioners.

Example 1

A resident of the Kirov region Nikitin N.G. (age 67) owns a Chevrolet Niva (80 HP). The wife of Nikitin V.S., a disabled person of the 2nd category, has a Lada Priora vehicle (98 l/s) registered. The tax rate for Chevrolet Niva is 18 rubles, for Lada Priora - 20 rubles. for every horsepower. Let's calculate the amount of tax that the Nikitin family will have to pay to the budget:

For Chevrolet Niva, the fee will be 80 * 18 = 1.440 rubles. Since Nikitin has reached retirement age, he can qualify for a discount and pay half of the tax amount, namely 720 rubles.
98 * 20 = 1.960 rub. - such amount must be paid for Lada Priora. But Nikitina, as a disabled person, has a 70% discount, so she will pay only 588 rubles. (1.960 * 30%).

The total amount payable for the Nikitin family will be 1.308 rubles. (720 + 588).

Example 2

Stepanov L.D. (age 63), registered in Chelyabinsk, has a Daewoo Lanos (70 l/s) and a motorcycle (20 l/s). tax rate for Daewoo Lanos is 7.7 rubles. for each horsepower, for a motorcycle - 4.6. The fee calculation for these vehicles looks like this:

for Daewoo Lanos H = 70 * 7.7 = 539;
for a motorcycle H \u003d 20 * 4.6 \u003d 92.

Since Stepanov has reached the retirement period, he is entitled to the minimum rate - 1 ruble. for each horsepower:

for Daewoo Lanos H = 70 * 1 = 70;
for a motorcycle H = 20 * 1 = 20.

Stepanov can apply the discount to only one type of transport of his choice (either a car or a motorcycle). For the second vehicle, Stepanov will have to pay in full. It is more profitable to choose a benefit for the car. Then the total amount payable for two vehicles will be:

70 (reduced amount for Daewoo Lanos) + 92 (full amount for a motorcycle) = 162 rubles.

Example 3

On Vasilyev D.L. (age 62) registered Seat Leon (150 l/s) and powerboat (30 l/s). To his wife Vasilyeva S.V. (age 59 years) - Citroen C3 (75 l / s). The couple live in Astrakhan. There, old-age beneficiaries may not pay tax:

per vehicle up to 100 l/s;
for motorcycles up to 40 l/s;
for water transport (boats, motor boats) up to 30 l/s.

Let's make a calculation for all types of transport owned by the Vasiliev family:

for a Seat Leon car H = 150 l/s * rate 27 rubles. = 4.050;
for CitroenC3 H = 75 l / s * 14 rubles. = 1.050;
for a motor boat H = 30 l / s * 27 rubles. = 810.

Let's try to figure out what discounts the Vasiliev family can count on. Husband owns two vehicles (a car and a boat). Since the power of the car is more than 100 l / s, Vasiliev will pay the tax for it in full (4.050). But he may not pay for a motor boat - a discount applies to this vehicle. The spouse is also exempt from payment, as she owns a car with a capacity of up to 100 l / s. In total, the Vasiliev family will pay a fee in the amount of 4,050 rubles. (for Seat Leon).

How to apply for a benefit: procedure and documents

If you are a pensioner and want to get a discount on the transport fee or not pay it at all (if your region has benefits for pensioners), you need to contact the fiscal service. Confirmation of the status of a beneficiary is declarative in nature. If the taxpayer of retirement / pre-retirement age did not report this to the IFTS, then a notification of payment of the fee in full will be sent to him (even if the tax authority knows about the pension status).

Before declaring a benefit, we advise you to clarify whether there are discounts for paying the fee in your region (on a pension / pre-pension basis). You can get this information from the Federal Tax Service or on the Internet (by typing in the search box the keywords: Law "On Transport Tax" and indicate your region).

Stage 1. We draw up an application

After making sure that you are eligible for a discount, you can proceed directly to the registration of benefits. We know that you can not pay a transport fee only by submitting an appropriate application to the Federal Tax Service.

The application form for the benefit is provided for by the order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21 / [email protected](previously, until 2018, applications were made in free form). This application form provides for several taxes at once (transport, property, land). Therefore, you can declare your intention to receive a benefit only for transport, and also in one application you can indicate your intention for other taxes. The details of the application at the same time provide for a notification of the chosen transport, in respect of which there will be a benefit.

The application is submitted once, but if the object of tax (car) changes later, then you need to submit the application again with up-to-date data.

The application form can be said.

Stage 2. We collect documents

In addition to the application, a number of other documents are required. In general, along with the application, you must provide:

the passport;
pension certificate (certificate of pensioner or confirmation of pension status).

Copies of documents are provided, but originals are also required. This is in case they need to verify the authenticity of copies. The list of required papers in different regions of the Russian Federation is different from each other.

For example, tax office may also require a copy of the vehicle passport, to obtain confirmation of your right to a car. Therefore, before collecting the package of necessary papers, contact the tax office and specify what exactly and in what form you will be required to provide.

By law, taxpayers may not submit these documents to the inspection, but only indicate their details in the application. But often this becomes a problem, since the tax office may not confirm the information and refuse the benefit. Therefore, it is better to submit documents - it is more reliable.

Stage 3. We transfer documents to the Federal Tax Service

So, all the documents are collected, the application is drawn up. You can proceed to the next stage - filing papers with the IFTS. Moreover, to absolutely any inspection, regardless of place of residence, registration (the tax authorities themselves will forward the documents to the necessary inspection).

If possible, it is better to personally hand over the papers to a specialist in the fiscal service. He will immediately conduct their initial check and point out possible errors or inaccuracies. When you cannot go to the Federal Tax Service in person, then use the postal services (send a letter with a notification and a list of attachments). Having received the envelope, the employee of the Federal Tax Service will check the availability of documents with the inventory and sign for receipt. Another way is to send papers through a representative who has a power of attorney. If all documents are completed correctly, you will be assigned a discount on the payment of the fee.

They also send documents via the Internet. You need to register on the website of the Federal Tax Service and get access to the service " Personal Area". By sending copies of papers by e-mail, you will receive confirmation of their acceptance and receipt of benefits.

Documents must be submitted before December 01 of the year in which the tax must be paid. But it is better to do this in advance, as the tax authorities will check the application for another 10 days. Experts advise not to postpone this issue and provide information and documents as soon as the right to a benefit arises.

Question answer

Question: The car is registered in Chelyabinsk, and the owner is registered in Magas Ingushetia. There are discounts for pensioners in Chelyabinsk, but not in Magas. Is the owner entitled to benefits?

Answer: No, the owner will pay the amount in full, since the exemption is applied depending on the registration of the owner, not the car.

Question: A citizen owns a 150 hp car and a 36 hp motorcycle. Does the exemption apply to both vehicles?

Answer: In most regions of the Russian Federation, a beneficiary by age can use a discount on only one vehicle of his choice. Even if both vehicles meet the required power, the benefit can be obtained either for a car or for a motorcycle (more profitable - for a car).

Question: The owner of the car has reached retirement age, but has not submitted the relevant documents to the IFTS. Can he qualify for benefits?

Answer: Yes, if you received a notice but did not miss the tax payment deadline. In this case, you need to contact the Federal Tax Service as soon as possible with all the documents necessary to receive a discount.