Road tax benefits. Transport tax for pensioners. Owners are exempt from paying
Transport tax belongs to the category of regional taxes and is included in the scope of legal regulation of federal legislation (Tax Code of the Russian Federation, hereinafter referred to as the Tax Code of the Russian Federation) and regional legislation of the subject of the Russian Federation in whose territory this type of tax is introduced.
Do pensioners pay transport tax? This question interests many citizens of retirement age. In fact, there are transport tax benefits for pensioners, but the right to this benefit and the procedure for its use are determined by the laws of the subject of the Russian Federation in which they live. This is due to the fact that transport tax falls under the competence of regional authorities.
Fortunately, in order to find out complete information about these benefits, you do not have to study regional legislation on your own, 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 on cars for pensioners are available in your region, and which one is best for you. The amount of tax benefits varies, usually depending on the characteristics of the vehicle and the number of vehicles.
The procedure for obtaining transport tax benefits for pensioners in 2019
To receive transport tax benefits in 2019, pensioners must submit an application to the tax office at their place of residence.
The right to transport benefits is active, that is, the benefit is provided to the pensioner only if he has submitted an application to the tax service and provided the necessary documents.
The choice of one of several proposed transport tax benefits is also the right of the applicant, based on which one is the most beneficial. The application must indicate the grounds for entitlement to the benefit: pensioner status and a link to the regional law on transport tax benefits, as well as indicate your vehicle and its state registration number. A copy of the pension certificate must be attached to the application.
Examples of regional legislation in the field of benefits for pensioners to pay transport tax in 2019
In Moscow pensioners are not included in the list of persons entitled to transport tax benefits. In 2019, in accordance with the latest amendments to Moscow Law No. 33 dated 07/09/2008 “On Transport Tax”, they are not provided with any benefits for transport tax.
In St. Petersburg pensioners are exempt from paying tax - for one vehicle registered in the name of a pensioner, provided that the specified vehicle is:
- a passenger car of domestic production (Russian Federation, USSR until 1991) with an engine power of up to 150 horsepower inclusive;
- a boat, motorboat or other water vehicle (except for yachts and other sailing-motor vessels, jet skis) with an engine power of up to 30 horsepower inclusive.
In Novosibirsk old age pensioners:
- are exempt from paying tax on vehicles in the category “Motorcycles and scooters” with an engine power of up to 40 hp.
- 20% of the tax rates established for cars and trucks with power up to 150 hp.
- transport tax in the amount of 5% - in relation to objects from the category "Other self-propelled vehicles, pneumatic and tracked machines and mechanisms"
As we can see, determining the size and conditions of tax benefits for pensioners on transport tax is entirely left to the discretion of regional authorities and can vary from wide and varied benefits to their complete abolition.
Exemption from payment of transport tax
Everything said above concernstransport benefits for pensioners 2019to reduce the amount of transport tax. However, a very obvious question may arise: Is it possible for a taxpayer to be completely exempt from transport tax obligations? We turn to the Tax Code of the Russian Federation and find the answer in paragraph 2 of Art. 358.
This article establishes a list of vehicles that are not subject to taxation and, accordingly, their owners are 100% exempt from paying transport tax. Among them are rowing boats, as well as motor boats with an engine power of no more than 5 horsepower; passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower, received (purchased) through social security authorities in the manner prescribed by law.
Thus, if a pensioner owns a vehicle that meets the specified requirements, the obligation to pay transport tax does not arise.
New in legislation
It is important to note! In June 2018, bill No. 480908-7 was introduced into the State Duma on the abolition of the transport tax, which provides for the recognition of Chapter 28 of the Tax Code and other tax-related norms as invalid starting from 2019. It also proposed that revenues from the abolition of the tax be included in the cost of the fuel excise tax.
However, already in July of the same year, this bill was rejected. Thus, it is necessary to be guided by the provisions of the current federal and regional legislation.
It is worth noting that the debate about the abolition of the transport tax has been going on for a long time: over the past 3 years, at least 3 similar bills have been submitted to the State Duma, and all of them were rejected. I would like to hope that in the near future the problem will be resolved in favor of taxpayers.
conclusions
So, in conclusion, we note the important points:
- the list of categories of citizens who are entitled to benefits when paying transport tax is enshrined in regional legislation; information can be obtained from the tax office;
- for gettingtransport tax benefits for pensioners, includingbenefits for military pensioners on transport tax, it is necessary to prepare a set of documents and fill out an application in the prescribed form at the tax office at the place of residence;
- if vehicles owned by a pensioner are included in the list specified in clause 2 of Art. 358 of the Tax Code of the Russian Federation, then the obligation to pay transport tax does not arise.
There are various benefits for our respected older generation. In this article we will consider the question of who is entitled to benefits and in what amount, who is completely exempt from tax and who is partially exempt.
- Who has transport tax benefits?
- How to apply for transport benefits?
- Video.
For whom is the transport tax
According to Russian legislation, if a person has a vehicle registered in his name, be it a car, motorcycle, tractor or other motor equipment, all types are subject to annual payment. But there are categories of citizens who are exempt from paying taxes on cars and other types of vehicles. There are also those who are partially exempt from paying taxes.
Each region of the Russian Federation establishes its own additional tax breaks, for example, it can additionally make discounts on taxes, etc.
The tax does not apply to the following types of vehicles:
- non-motorized boats;
- transport for disabled people (specially equipped), the power of which is no more than 100 hp;
- vessels used for sea and river fishing;
- vessels used to transport passengers by water;
- special equipment that is used for work in agriculture and which belongs to an organization or person to conduct this activity;
- vehicles of internal affairs bodies, emergency medical services, firefighters, emergency services, military, etc.;
- flight equipment: helicopters, airplanes belonging to medical and sanitary institutions;
- The vehicle is officially registered, but is on the wanted list (until it is found, there is no need to pay tax for it).
Categories of citizens who do not have to pay transport tax:
- Pensioners.
- Disabled people.
- Large families.
- Labor veterans.
- Combat veterans.
- Chernobyl victims.
Pensioners
Upon reaching a certain age, for men - theirs, for women - theirs, a person receives the status of a pensioner, a pension book and at the same time receives various kinds of discounts, benefits or complete exemption. In 2018, a law was adopted to increase the retirement age, for men - 65 years, for women - 60.
Benefits in the regions:
- In St. Petersburg there are the following benefits for pensioners: if a person has become a pensioner, then he is exempt from tax on a passenger car with an engine power of up to 150 hp. (most modern cars have power up to 150 hp). Also, they do not have to pay transport tax if they have a boat or motorboat with an engine capacity of no more than 30 hp registered in their name.
- In Perm there is not a 100% tax exemption, only 50% if a pensioner has a motorcycle, scooter, or other equipment with an internal combustion engine with a power of up to 100 hp.
- In the Krasnoyarsk Territory, pensioners receive a 100% discount on transport tax if the vehicle has a motor with a power of no more than 100 hp.
- Pensioners in Moscow and the Moscow region are not entitled to tax breaks for vehicles.
Disabled people
Vehicle tax benefits for disabled people are valid throughout the country. Also, organizations that provide assistance to disabled people and have specially equipped cars for this are exempt from paying this type of tax.
In Moscow and Moscow Region, disabled people of groups 1 and 2 have benefits. In the Republic of Bashkortostan and the Saratov region, disabled people of group 3 also receive benefits.
In St. Petersburg, persons who care for disabled people receive benefits. This applies if the car's power is no more than 150 hp.
Large families
Low-income and large families have privileges. In such families, one of the parents is exempt from transport tax if the engine power of his vehicle is no more than 150 hp.
When one of the children reaches 18 years of age and does not study, the family loses benefits. And when one of the children reaches 23 years old.
Veterans of Labor
- Hero of socialist labor.
- Hero of socialist labor and holder of the Order of Labor Glory.
- Hero of socialist labor, holder of the Order of Labor Glory and hero of labor of Kuban.
Depending on what awards are given, what the benefit will be depends on.
A labor veteran in Moscow does not receive tax benefits for a vehicle. And in such veterans in the Moscow region they receive a 50% discount if their car has a power of no more than 150 hp, and a motorcycle with a power of no more than 50 hp.
In St. Petersburg, labor veterans are given a 100% discount for vehicles with a power of no more than 200 hp. For the Leningrad region, this benefit applies if the vehicle power is no more than 150 hp.
In the Voronezh and Rostov regions, labor veterans may not pay taxes for transport.
Combat veterans
In the following regions, military veterans have tax benefits for cars and other vehicles:
- Moscow.
- Tula.
- Adygea.
- Sakhalin.
- Murmansk.
- Lipetsk.
- Kabardino-Balkaria.
100% benefits in regions based on engine power:
- In the Leningrad region, if the vehicle engine power is no more than 80 horsepower.
- In Khabarovsk, Krasnoyarsk Territories, Volgograd Region, Samara, Ulyanovsk Regions, if the engine power is no more than 100 hp.
- In the Voronezh region, the benefit applies if the engine power is no more than 120 hp.
- In St. Petersburg, Saratov, Novosibirsk - up to 150 hp.
50% benefits:
- For veterans of the database in the Orenburg region, regardless of the engine power of the vehicle.
- For veterans of the Udmurt Republic and Ivanovo region, such benefits apply if the engine power is no more than 100 hp.
Chernobyl victims
The people who eliminated the consequences of the largest accident at a nuclear power plant are called Chernobyl survivors, abbreviated as “Chernobyl Nuclear Power Plant”.
There is act N1244-1 dated May 15, 1991. According to this act, a Chernobyl survivor is considered to be a person who was in the womb in 1986. Read more about this in article 13.
In the Moscow, Leningrad, Penza, and Bryansk regions, those officially considered Chernobyl victims are given a benefit, that is, an exemption from paying transport tax. But, at your place of residence, you should check with the tax office about the power of your car engines.
Chernobyl victims registered in Moscow must confirm that the car or other equipment has an engine with a capacity of no more than 200 horsepower. For people at the Chernobyl Nuclear Power Plant in the Bryansk Region, the benefit does not apply if the power of their machines is more than 100 hp. Also, in this area they still get a discount when registering a motorcycle.
In the Republic of Karelia, the transport tax benefit for Chernobyl victims is only 50%, provided that the engine power of the vehicle is no more than 100 hp.
Some regions have not introduced vehicle tax benefits for people of the Chernobyl Nuclear Power Plant. These are: Belogorodsk and Ryazan regions.
How to apply
Typically, representatives of tax and other government agencies do not disseminate information about various benefits, although it depends on the employee. It’s like, for example, not many people know that if you already have a mortgage, you can submit an application to the bank for a reduction in interest.
In order not to pay transport tax, you need to write an application and collect the following documents:
- Original passport and copies of its pages.
- Certificate of registration of the vehicle (also called Technical Passport, PTS).
- A document that confirms that a person has the status of a beneficiary: pension certificate; document that the family has many children; document on disability; document on the status of a labor veteran, combat veteran, or Chernobyl survivor.
They may also ask for a tax identification number.
You can submit an application and documents to the Federal Tax Service Inspectorate (IFTS):
- in person;
- fill out an online application on the tax.ru website;
- send by Russian Post.
Depending on what region a person lives in, he may have additional benefits or, conversely, less benefits than in neighboring regions.
Video
This video is about benefits for residents of the Amur region.
Who is entitled to transport tax benefits?
Transport tax is a fee for the use of a car or other vehicle from its owner. At the federal and local levels, categories of citizens who are entitled to benefits when paying this fee are determined. Registration of a discount will allow you to significantly save money.
What is transport tax?
The car tax was introduced in the Russian Federation in 2003. From now on, the owner of the vehicle, who does not have benefits, pays a certain amount for the reporting period - a calendar year - to the budget. By law, the tax is included in regional fees, so local authorities independently decide which categories of Russians and under what conditions will receive transport tax benefits.
The purpose of introducing the tax was to replenish the state treasury. In the future, it was planned to spend these funds on improving the road surface, improving the vehicle traffic system, and automating regulation. The tax rate changes upward almost every year. But transport tax benefits are constantly increasing.
Each car owner, until he declares the right to use transport tax benefits, will receive payment notifications from the Federal Tax Service. Legal entities independently calculate the amount of the fee and indicate it in the declaration. Individuals must contact the banking institution with the notification received and make payment.
Legislative regulation
Transport taxes, like other types of taxes, are established in accordance with the rules of the Tax Code of the Russian Federation. Chapter 28 deals with the transport tax. The amount, procedure for provision, categories of persons to whom the benefit can be applied are established by local authorities. They complement federal regulations without contradicting them.
There is a general rule for collecting transport tax: the higher the engine power, the greater the tax payment. This norm is valid in all regions of the Russian Federation. According to the Tax Code, only owners of movable property are recognized as taxpayers if they have a supporting document. The object of taxation is every unit of transport that is at the disposal of the owner.
Taxation is carried out based on each horsepower of the car, and not just per unit of transport. The rate is differentiated according to a specific power range. Hence the variation in the amount of tax by region: local authorities, when issuing regulations, are able to change the rate by 10 times, and not always downward.
Object of taxation
Article 357 of the Tax Code of the Russian Federation recognizes vehicles subject to taxation:
- motorcycles;
- passenger cars;
- buses;
- snowmobiles;
- trucks;
- yachts;
- airplanes, helicopters;
- towed vessels;
- jet skis.
A person who has a power of attorney can be recognized as the owner of a vehicle. If the vehicle was transferred into possession before July 29, 2002, it is the trustee who is obliged to pay the tax. The tax structure must be notified about the transfer of transport. A later transfer of the car imposes obligations to pay the fee only on the actual owner.
Federal benefits
In this case, a benefit means complete exemption from tax as such. Relies on the following categories of citizens:
- Disabled people who own a vehicle that has been modified to suit their needs.
- Owners of low-power rowing boats.
- Owners of fishing vessels.
- Beneficiaries to whom a vehicle was allocated by social security authorities, if the engine power does not exceed one hundred horsepower.
- Owners of special equipment used in agriculture.
- Entrepreneurs on passenger ships, if business using them is the sole occupation of the individual entrepreneur.
- Owners of drilling and internationally registered vessels.
- Owners of floating platforms or stationary ones.
- Actual owners of stolen cars.
For other categories of citizens, transport tax benefits are also available, but at the regional level. In order to find out what kind of benefit a particular car owner is entitled to, you need to visit the territorial Federal Tax Service.
Exemption from transport tax
The last point raises the most questions. So, in order to legally avoid paying the fee for a car that is on the wanted list, you must provide a police certificate. It must indicate from what date the owner lost the car. From this date no tax is charged.
Other categories of car owners are exempt from paying altogether. They do not receive any notice and are not required to pay the fee. However, if the owner has one of the listed categories of transport and one of those that is subject to taxation, he will receive a notification.
Local benefits
Tax incentives for transport tax by region are approved by local authorities and are quite varied. Applicants for privileges from the state are legally established:
- Bodies of state power or local self-government.
- Organizations and societies of people with disabilities.
- Rescue teams, services, government, unitary organizations.
- Budgetary institutions - schools, medical institutions, sports and cultural palaces.
- Transport companies whose main activity is passenger transportation services.
- Agricultural, housing and communal services, processing enterprises, forestry enterprises.
- Public associations.
- Companies that practice delivery of their employees to work.
The tax is not imposed on transport (100% exemption) used for transportation within enterprises, specialized transport - agricultural, loading.
In the regions, by decision of local authorities, additional transport tax benefits are established. In the capital, disabled people of the Second World War, labor and combat veterans do not pay tax for one car. In some regions, Chernobyl victims, large families and other categories of persons do not pay the tax or are exempt from it. Many regions offer transport tax benefits for pensioners.
Benefits for pensioners regarding transport tax
Pensioners, by decision of local authorities, are exempt from paying the fee if they meet the following criteria:
- Heroes of socialist labor, the Russian Federation, the Soviet Union.
- Veterans' associations may receive benefits for vehicles that are used in work situations rather than for personal use.
- “Chernobyl victims” and citizens equated to them.
- Disabled persons (for vehicles with a power of no more than one hundred horsepower).
- The only parent in a large family.
- The wife of a military man who died in the line of duty.
The tax authority at the place of residence of the pensioner must provide identification, as well as documentary evidence of the benefit: a Hero's book, a MSEC conclusion for a disabled person, a document of large families, confirmation of participation in the liquidation of the Chernobyl accident. The specified transport tax benefits for pensioners will begin to apply from the moment the applicant applies to the Federal Tax Service.
Benefits for disabled people
The following categories of people with disabilities have great benefits for paying transport tax:
- associations and organizations of disabled people whose transport is used in the activities of the society;
- disabled people - “Chernobyl victims” or categories of persons equivalent to them;
- disabled people of all groups who use motorized wheelchairs or cars received for their needs through social protection authorities.
Passenger cars whose power does not exceed 73.55 kW or equipped for a specific disabled person are not subject to the fee. At the local level, additional transport tax benefits are established for disabled people. For example, in St. Petersburg, parents or guardians of a disabled person are entitled to an exemption if the car owned by the family is more than 15 years old or its power is not higher than 150 horsepower.
What benefits do large families have?
At the federal level, there is no car tax for families with more than two children. In a particular region, the decision is made by local authorities. Basically, there are privileges for parents with many children, since support for socially vulnerable segments of the population is strongly encouraged by the state.
It is important to confirm your status when receiving transport tax benefits for families with many children. To do this, you must obtain a certificate from the social security authorities for a large family (or parent). By the way, if a single parent – it doesn’t matter whether it’s a mother or a father – is raising three or more minor children, in most cases he is completely exempt from tax.
In some regions, the practice is to reduce the amount of the fee to 75 or 50% of the established amount. If a family has received the status of a large family, but applied for benefits much later, the transferred funds may be returned upon application.
Veterans Tax Discount
Federal legislation does not provide all veterans without exception with benefits when paying car taxes. But Article 356 of the Tax Code allows local government bodies, at their discretion, to provide tax benefits for transport tax to this category.
For example, the current transport tax benefits for veterans in the capital exempt such citizens from paying in full, but only for one unit of transport. And since 2013, a limit has been introduced on the power of a car owned by a veteran - 200 horsepower. Veterans of labor in some regions are also exempt from transport taxes. In some cases, they are given a 50% tax discount.
To exercise your right to a benefit, you must fill out an application at the tax office at your place of residence and attach documents that could confirm your right to preferential taxation. In addition, a passport, SNILS, and a veteran’s ID are provided.
Transport tax is a financial obligation that is collected from vehicle owners. This is a fee for the operation of transport routes and highways, which is transferred to the state treasury.
Many drivers are interested in who receives transport tax benefits in Moscow and what the accrual amount depends on.
General concepts
In 2017, the previously existing tax conditions were maintained. The amount of payment depends on the make of the vehicle and the number of horsepower. Transport tax is charged on all vehicles with a motor. The list includes:
- motorcycles, snowmobiles;
- buses;
- cars;
- scooters;
- self-propelled vehicles on pneumatic and caterpillar tracks;
- trucks;
- air and water vehicles.
Transport tax varies by region. This means that its intended purpose and the terms of collection are regulated at the level of the regions in which this or that vehicle is registered. Exemption (full or partial) from this financial obligation are benefits that local authorities establish for pensioners in Moscow.
To claim the right to a preference, you must contact the tax office at your place of residence. The right to pensions and preferential taxation must be confirmed by relevant documents, a list of which will be given below. Pensioners are not the only category of citizens who can receive exemption from TN.
Attention! The transport tax for a pensioner is established taking into account the amount of funds registered for him. The technical characteristics of the vehicle are also taken into account.
The following vehicles are exempt from transport tax:
- motor boats, engine capacity not exceeding 5 hp;
- river/sea vessels for industrial purposes;
- tractors/harvesters.
A complete list of vehicles that are exempt from transport tax is given in the Tax Code of the Russian Federation.
This tax preference is provided exclusively in the regions. The issue of providing benefits for pensioners on a federal scale is not being considered.
Moscow authorities guarantee discounts on transport taxes for the following categories of the population:
- Bearers of the military order or award “Glory of three degrees”, “Highest degree of distinction” of Russia/USSR.
- Persons who have previously issued resident cards for residence in the Zelenograd free zone. They are given a benefit for 5 years.
- Enterprises organizing transport transportation. Companies that charge fees for taximeter services do not fall into this category.
- Citizens who have adopted or taken into care of disabled children.
- Persons who became disabled during the performance of military/combat missions assigned by the command of the Russian Federation/USSR.
- Prisoners of ghettos and concentration camps (during the Second World War).
- Persons affected by the explosion
- Victims affected by ionizing radiation.
- Persons who became disabled during participation in atomic/nuclear weapons testing programs.
- Victims of an accident at a nuclear weapons plant.
- Victims injured due to river pollution. Techa.
How to claim your right to benefits?
A discount on transport tax will be provided to a citizen who falls into one of the above categories after he personally contacts the tax office. The right to preferential taxation can be claimed by submitting an application in the appropriate form. The application must include information such as:
- the basis for granting the discount;
- type of vehicle + brand;
- car registration number;
- the number of vehicles owned by the applicant.
Attention! Citizens and organizations that fall into one of the above categories are completely exempt from paying transport tax. Disabled people of the third group are entitled to a 5% discount.
What documents will be required
Taking into account who applies for the benefit, the list of documents also changes. Let's consider the size of the discount and the list of papers required for registration.
- Organizations providing passenger transportation services. They will be required:
- regulations/charter of the company;
- statement;
- license to provide such a service.
- Residents of the special economic zone. This category of persons will be required to:
- extract from the register of residents;
- statement.
- Disabled people/WWII veterans. They need:
- statement;
- Disabled Person/Veteran Certificate.
- Disabled/combat veterans. This category of persons will be required to:
- statement;
- certificate/certificate that confirms preferential grounds.
- Disabled people of groups 1 and 2. Persons with limited physical abilities will be required to:
- statement;
- certificate of the presence of a disease/injury that is the basis for disability.
- Prisoners of concentration camps/ghettos. They need to present:
- statement;
- ID.
- Families who have adopted/taken guardianship of a disabled child. Such applicants will be required to:
- statement;
- civil passport of the applicant;
- children's birth certificate of persons to whom preference is granted;
- an extract from the act (copy of the document) establishing the fact of guardianship/trusteeship of a child with limited physical abilities;
- information about the spouse (guardian, trustee).
- Persons affected by the explosion at the Chernobyl nuclear power plant and nuclear weapons tests. This category of persons will be required to:
- statement;
- a certificate that confirms membership in a preferential category.
Transport tax in the capital is calculated according to a certain formula. The calculation takes into account the number of horsepower of the engine with which the car or other vehicle is equipped. So, to determine the amount of transport tax you will need the following data:
- tax rate in the region;
- tax base (number of horsepower);
- vehicle ownership period, which is calculated in months;
- increasing coefficient. Applies when we are talking about a car whose cost exceeds 3 million rubles.
The tax service uses one of three formulas:
- For standard cars: TN=NS*LS
- For cars that have been owned for less than 12 months: TN=NS*LS*KM
- For expensive (luxury) cars worth more than 3 million rubles: TN=NS+LS*PC
- For luxury cars that have been in use for less than 12 months: TN=NS*LS*PK*KM
TN- transport tax;
NS– tax rate;
PM- horsepower;
PC– increasing coefficient;
KM– number of months (if the vehicle has been owned for less than a year).
Additional information:
- Engine power stated in kilowatts must be converted to horsepower. 1kW = 1.35962 hp
- Federal Law of the Russian Federation No. 52 of April 2, 2014, determines that individuals are required to submit information about the purchase of a vehicle. The Tax Service calculates taxes for individuals.
- Legal entities independently calculate the amount of the penalty.
Reading time: 6 minutes
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 contribute 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 will be useful to know for everyone who drives a car every day.
Preferential categories
The fee in question is classified as a local fee. It is charged from all owners of various vehicles:
- snowmobiles;
- buses;
- yachts;
- towed vessels;
- airplanes and helicopters;
- jet skis.
The listed vehicles can differ greatly from each other even within the same group, say, in engine size or cost. It is necessary to know which vehicles 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. These categories include:
- those who own low-power (up to 5 hp) and rowing boats;
- owners of cars that have been re-equipped for the needs of disabled people;
- persons who received a car from social services, and its power does not exceed 100 hp. 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 registries;
- owners of combines, tractors, special equipment used in the agricultural sector;
- planes and helicopters of sanitary and medical services;
- cars that are stolen.
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 are determined by the State Duma;
- the rate in the region, the nature of the benefits and their content, as well as who is granted transport tax benefits, are decided by local authorities.
It should be noted that this type of tax collection tends to change frequently, and therefore it would be absolutely useful to first obtain some clarification from the tax service. In addition, the amount of the fee may vary dramatically 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;
- disabled people and WWII veterans;
- disabled people and veterans of military operations taking place in other periods;
- guardians, adoptive parents, trustees or one of the parents of a disabled child;
- disabled people (except group 3);
- persons who own a vehicle whose engine capacity does not exceed 70 liters. With.;
- one of the adoptive parents or parents in a large family;
- persons who transport incapacitated citizens, provided that the vehicle belongs to the latter;
- liquidators of the consequences of man-made accidents - the Chernobyl Nuclear Power Plant, PA "Mayak", as well as persons who were exposed to radiation as a result of testing military or space equipment, nuclear weapons.
Benefits for disabled people
Federal law states that some tax breaks are provided for incompetent persons who are medically incompetent. To take advantage of the preferential treatment, two conditions must be met:
- a passenger car must be purchased at the expense of the guardianship authorities;
- the preferential right must be supported by a disability certificate.
The following categories of citizens enjoy special benefits:
- organizations of people with disabilities or their associations that use appropriate transport for their work;
- persons who became disabled as a result of participating in the liquidation of the Chernobyl accident.
Local authorities are actively establishing additional preferences for certain categories of persons. So, say, in St. Petersburg, parents or guardians of an incapacitated citizen are exempt 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 established at the federal level. But the decision to provide them with benefits is made by local authorities. In general, such families are those with more than three children under 18 years of age, or 23 if the children are full-time students.
In any case, only one of the parents can exercise the right to reduce the tax levy. In this case, the vehicle that falls under the benefits can be chosen by him. For example, it could be a passenger car up to 150 liters. s., 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 exempt from the obligation to pay tolls.
Benefits for labor veterans
According to the law, the list of those who have tax breaks for the payment of transport tax also includes veterans who received their status for achievements in labor. This category is not mentioned in federal legislation. But most Russian regions still offer such discounts for their workers, who are considered to be:
- citizens who have received a labor veteran's certificate;
- persons awarded medals and orders;
- those who began their working career as a minor during the Second World War.
In some parts of Russia, tax breaks are provided only to the first group of persons.
Combat veterans
There are also some restrictions for this group of beneficiaries. For example, the privileges in Moscow completely exempt them from paying tax, but only for one vehicle. At the same time, most often social support is quite limited and only allows you to avoid paying for an old car, manufactured before 1991 and having no more than 200 liters under the hood. With.
Low-power floating vehicles are also eligible for benefits. Widowed spouses of veterans have the opportunity to continue to enjoy these benefits, but only if they do not remarry.
Here we describe in more detail what it is.
Chernobyl victims
Today, the transport tax for Chernobyl victims has been abolished in most Russian regions. Moreover, this category of persons consists not only of accident liquidators and persons whose health suffered serious damage due to their stay in the contaminated area. 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 liquidated.
However, 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 from payment
So, when 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 granted to Russian citizens. It is of a declarative nature and comes into force from the moment 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 regarding those who do not pay transport tax in Russia in 2019 concerns the number of cars. The fact is that if you are lucky and can classify yourself into one of the preferential categories, this does not mean that the privilege will apply to all the cars you own. In this case, it is necessary to decide for which of them the benefit will apply, taking into account, of course, all the requirements of the law.
Where to apply
At first glance, it may seem that the owner of the vehicle should not care what exactly grounds classify him as a benefit recipient. But there is a certain procedural difference:
- if there is no tax charge for owning a certain type of vehicle, then any actions on the part of the owner are not mandatory;
- if there is a transport tax, but for some reason the car owner is exempt from it, then it is necessary to declare your right to take advantage and submit documents confirming that you belong to a preferential category.
To receive tax benefits for individuals on transport tax, you must first confirm your status with the appropriate document and submit a request for preferential rules to be applied to you.
This can be done at the nearest tax office office to which the applicant is assigned. 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 information about the vehicle and the grounds that allow the citizen to be classified as a benefit recipient.
Preparing documents
You can receive transport tax benefits in 2019 based on the following set of papers:
- Statement.
- Copies of pages of a civil identity card (pages 3 and 5 are sufficient).
- A document confirming the right to own a vehicle to which privileges will apply.
- Proof of membership in 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 must choose one, on the basis of which he will enjoy preference. The use of several at once is not provided for by law.
Who has benefits when paying transport tax: Video
