Vehicle tax relief in different regions of Russia can be very different
This is due to the fact that local authorities can set their own benefits.
It is better to know more about benefits in order to pay less.
List all can.
Therefore, I will show 2 ways:
how to find out your transport tax benefits in 5 minutes?
Looking ahead, I will say that these methods are absolutely free.
1st way: online tax service.
Tax officials for our money delight us with useful services that help us find our tax benefits.
2nd way: remote consultation.
The help of a live specialist who can be asked a question helps out in unclear situations.
Both methods can be used at the same time, because they complement each other.
So let's get started.
1. Online service for tax benefits.
The website of the tax service has Reference information on transport tax benefits.
To make it easier to find vehicle tax credits, watch the video because it will help you find your credits in 5 minutes.
Separately, I set out step-by-step instructions in the text of the article.
This will open Help Information on Property Tax Rates and Reliefs.
In the window that opens, you need to perform 4 simple steps:
select the type of tax.
To do this, check the box next to the transport tax, which is indicated by the red arrow.
Select the tax period from the drop-down list.
In my example, 2016 will be chosen because it is completed and in 2017 you need to pay taxes for the past year.
select a subject of the Russian Federation.
For example, let's take the 77th region of Moscow.
You can select your municipality below. But this is up to you.
The service will give the result without choosing a municipality.
click "Find".
Below, the system will display a list of documents that contain transport tax benefits.
In our example, the service issued the Law of Moscow "On transport tax".
We will not waste time on a tedious study of this law, but will click on the “More details” link to automatically receive information about tax benefits.
In the window that opens, you need to go down a little lower.
Select the "Regional Benefits" tab.
If you are just a citizen, then check the box next to "Individual".
Click Show.
After completing these steps, a table will appear below that lists:
categories of citizens entitled to a transport tax exemption,
the terms of the grant,
what documents are needed to obtain a transport tax exemption;
the amount of the benefit.
After reading this table in 2 minutes, you will find out: how much the local authorities love you.
In other words, you will know whether you are entitled to a transport tax exemption and what documents are needed to receive the exemption.
Similarly, we check the availability of benefits established by the federal government.
Exemption from paying taxes is one of the types of tax benefits provided to taxpayers subject to certain grounds and conditions. In this article, you will learn about all the possible benefits for property taxes for individuals.
Types of benefits
- federal level
These preferences are provided for by the Tax Code of the Russian Federation and apply to the entire territory of the Russian Federation. They cannot be canceled by decisions of regional and local authorities. They can be established not only for federal taxes, but also for regional and local.
- Regional level
They are established by the laws of regional authorities, along with federal benefits. They are valid only for taxpayers of the region where this or that tax is established and put into effect.
- local level
They are established by the authorities of municipalities and are valid only on the territory of the municipality where the property of the taxpayer is located. These benefits are established by local taxes, which include land and transport taxes, sales tax.
Let's take an example of what benefits and for which taxpayers are currently established for property taxes: transport, land and property taxes, and also briefly define what such a benefit is as a tax deduction and who is entitled to it.
Transport tax
The tax for vehicles in possession is regional, and therefore preferences for it can be established at the level of the Russian Federation and its subjects.
The federal exemptions for this tax depend solely on the type of vehicle and the power of its engine. The Tax Code of the Russian Federation does not provide for other grounds (classifying the owner of the vehicle as a privileged category of citizens, etc.), but it makes it possible, establishes additional benefits directly to the authorities of the region.
So, for example, according to the Tax Code of the Russian Federation, passenger cars of disabled people with a capacity of up to one hundred horsepower, boats (oar and motor, if the latter have an engine with a capacity of not more than five l / s), stolen cars (if the theft is confirmed by a police department certificate) are not subject to transport tax , special equipment owned and used in the activities of agricultural producers, sea and river fishing vessels and a number of other vehicles listed in the Tax Code of the Russian Federation.
Regional authorities may provide benefits for such categories of taxpayers as low-income citizens, large families, heroes of the USSR and the Russian Federation, veterans and invalids of the Second World War and other military and military operations, owners of cars with a low power engine, etc. You can learn more about transport tax benefits in the article dedicated directly to the benefits of this tax.
Land tax
Due to the fact that this payment is classified as local, preferences (benefits) can be established both at the federal and local levels. Article 395 of the Tax Code of the Russian Federation provides a complete list of payers exempt from taxation by this payment.
In relation to a number of taxpayers, it is possible to reduce the tax base by the established amount of 10,000 rubles.
Property tax
Unlike other payments for property owned, this tax differs according to the subjects of law from which it is levied and, accordingly, is divided into a tax on the property of organizations and separately on the property of individuals. Moreover, the tax on the property of citizens is local, in connection with which the benefits for it are determined by the laws of local authorities, and the payment on the property of organizations is regional, on the basis of which the categories of beneficiaries are determined by the subjects of the Russian Federation.
As for the tax for individuals, the Tax Code of the Russian Federation establishes a fairly wide list of citizens subject to exemption from paying this payment, in particular, they include veterans of military and military operations, disabled people (1 and 2 gr.), Heroes of the Soviet Union and the Russian Federation , military personnel dismissed from service (service experience of at least 20 years), pensioners, etc.
For legal entities, tax exemption is allowed for such taxpayers as religious organizations and organizations of the disabled, organizations involved in the production of pharmaceutical products, etc.
A complete list of property tax benefits for legal entities and citizens can be found in a separate article: “Who is exempt from paying property tax to individuals and legal entities? »
tax deductions
The right to reimbursement for certain reasons (purchase of real estate and other property, payment for education or medical services, insurance and pension contributions, etc.), as a general rule, is a benefit for the working population of the Russian Federation. Citizens of the Russian Federation who have earnings from which they or their employers deduct income tax can receive it.
Thus, those citizens who do not work officially cannot receive the benefit, with the exception of pensioners, to whom the legislation has given the right to transfer the balance of the deduction three years ago, but only for property deductions. They cannot receive social, standard and other types of deductions if they do not have an additional source of income other than a pension.
For details on what types of deductions are available to retirees, see the following article:
By TIN or SNILS
By tax document index (UIN)
To search for taxes, enter the TIN or SNILS number. We recommend checking both documents at the same time.
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To search for taxes and penalties in the GIS GMP system
To search for a tax, enter the number of the Tax Document or the unique accrual identifier (UIN).
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To check taxes and penalties on already issued Tax Documents Search taxes »
By clicking the "Search for taxes" button, you consent to the processing of personal data, in accordance with the Federal Law of July 27, 2006 N152-Ф3 "On Personal Data"
* The search is performed in the GIS GMP (taxes issued throughout Russia).
Our service allows you to check and pay online taxes for individuals: transport tax, land tax, property tax for individuals. Verification is carried out by TIN, SNILS or document index (UIN). Registration is not required.
Tax verification is carried out on the basis of the "State Information System on State and Municipal Payments" (abbreviated as GIS GMP). This database contains data on all tax charges in Russia.
In case of detection of tax accruals or debts, you can immediately pay them, MasterCard, Visa, MIR bank cards are accepted as a means of payment.
How to check taxes by TIN or UIN?
In order to check tax accruals and debts, you will need the number of one of the following documents:
- TIN - Taxpayer Identification Number
- SNILS - Insurance number of an individual personal account in the Pension Fund of Russia (green plastic card)
- UIN or document index - the number of the notification of the Federal Tax Service on accrued taxes
Checking taxes is carried out by the number of the document entered in the appropriate fields of the search form. You can check taxes by specifying both documents at the same time. SNILS number is entered without hyphens and spaces, only numbers.
By TIN or SNILS, you can only find out tax arrears, that is, accruals that were not paid within the period established by law. Current tax accruals can only be found by UIN.
After entering the data in the fields of the search form, click the "SEARCH TAXES" button. Tax review may take a long time, please wait for the result.
If taxes are found as a result of the check, detailed information will be provided: date, UIN, type of tax, amount payable, and so on. Otherwise, a message will appear stating that nothing was found.
Reference information on taxes of individuals
Below you will find answers to basic questions about personal taxes. If you did not find the answer to your question - send it through the feedback form.
What taxes do individuals have to pay?
Individuals pay the following types of taxes: tax on property of individuals, transport and land.
Can I check taxes by last name?
You cannot check taxes by the name of an individual. It is obvious that in Russia there are a huge number of people with a completely matching last name, first name and patronymic. In such a situation, checking taxes by last name would produce a meaningless result.
How to check taxes on passport data?
It is impossible to find out taxes directly from the passport data. However, there is a workaround - according to passport data, on the nalog.ru website, you can find out the TIN and then check taxes by TIN.
How to find out your TIN?
You can find out the TIN of an individual, according to passport data, on the website of the Federal Tax Service Nalog.ru - https://service.nalog.ru/inn.do
Is it possible to find out land tax by cadastral number?
Unfortunately, it is impossible to find out the charge of land tax by cadastral number. This tax can only be recognized by the TIN of the land owner or UIN.
Is it possible to find out taxes by last name on the nalog.ru website?
As noted above, on no site, including www.nalog.ru ( instructions for working with the site), you can not find out tax charges and debts by last name.
Is it possible to check taxes on the website of the Federal Tax Service (nalog.ru) without registration?
Checking taxes on the site nalog.ru without registration is not possible. Information on tax charges on the website of the Federal Tax Service is available only through the personal account of the taxpayer. To obtain a login and password, you can contact any inspection of the Federal Tax Service, regardless of the place of residence and registration. You must have a passport and an original / copy of the registration certificate with you.
How long does it take to pay personal taxes?
In accordance with the amendments made by Federal Law No. 320-FZ of November 23, 2015 to Part Two of the Tax Code of the Russian Federation, taxes must be paid no later than December 1 of the year following the expired tax period. For example, the tax on property of individuals, transport and land tax for 2018 must be paid no later than December 1, 2019. Taking into account the fact that December 1, 2019 falls on a day off - the deadline for paying taxes without penalties is December 2, 2019.
What happens if you don't pay taxes?
In the case when the taxpayer does not pay taxes, the Federal Tax Service forms a requirement for the payment of tax, penalties, fines. If the taxpayer fails to comply with the requirement for payment within the period specified in this requirement, the tax authority begins the procedure for collecting debts on mandatory payments to the budget system of the Russian Federation.
Debt collection from individuals who are not individual entrepreneurs is carried out under two conditions:
- the debtor has an unfulfilled obligation in the amount exceeding 3,000 rubles;
- the expiration of a three-year period for fulfilling the requirement for payment, if the total amount of unpaid taxes, fees, penalties, fines by the taxpayer does not exceed 3,000 rubles
In these cases, an application for recovery at the expense of the property of a taxpayer - an individual is submitted by the tax authority to the court upon the occurrence of one of the above conditions.
How to find out the UIN of the tax accrual?
Every year, the Federal Tax Service sends out a tax notice by mail, along with a receipt for payment. UIN is designated as a document index, consists of 20 digits and is located at the top of the receipt.
If you have not received a tax notice, then you can view it in the taxpayer's personal account or receive it by contacting the IFTS in person.
How do I get a tax deduction for personal property tax?
To begin with, it is necessary to clarify what a tax deduction is in relation to the property tax of individuals. In accordance with paragraphs 3-5 of Article 403 of the Tax Code of the Russian Federation:3. The tax base for an apartment is defined as its cadastral value reduced by the cadastral value of 20 square meters of the total area of this apartment.
4. The tax base in respect of a room is determined as its cadastral value reduced by the cadastral value of 10 square meters of this room.
5. The tax base for a residential building is defined as its cadastral value reduced by the cadastral value of 50 square meters of the total area of this residential building.
Thus, the tax deduction in relation to the tax on the property of individuals is a decrease in the tax base by the amount of the cadastral value of a certain area of the property.
For example, for an apartment of 50 square meters, the tax will be charged as follows. The cadastral value of the apartment must be divided by the area, the resulting cadastral value per square meter of area multiplied by 20 (tax deduction) and the resulting value subtracted from the cadastral value. specific calculation. An apartment with an area of 50 meters and a cadastral value of 10 million rubles. 10 million / 50 = 200 thousand rubles is the cadastral value of a square meter. Multiply 20 meters of tax deduction by 200 thousand = 4 million rubles. Calculation of the tax base: 10 million - 4 million = 6 million rubles. The tax deduction is calculated automatically, so no action is required to receive it.
It is important to understand that the tax deduction applies to the property and not to the individual. In other words, if an apartment with an area of 80 square meters has 4 owners, the tax for the apartment will still be calculated based on the cadastral value of 60 square meters. Each of the owners, subject to equal shares, will actually receive tax charges for 15 sq. meters.
If an individual has several apartments, the tax deduction will be applied to each apartment.
Due to the tightening of the tax regime in the country, citizens are concerned about how they can legally receive additional benefits and deductions. Reference information on rates and benefits for property taxes is in the Tax Code of Russia. To find out what property tax deductions are provided by law for different categories of citizens, it is necessary to understand how the tax system works in Russia.
Russian tax system
The tax system in the Russian Federation is a mechanism for collecting duties, taxes and other obligatory payments from taxpayers. Property fees, as an integral part of the taxation system, are regulated by Ch. 32 h. 2 of the Tax Code.
The structure of taxation includes the following types of tax deductions:
- taxes, incl. excises;
- fees, incl. state duties.
The objects for taxation are property, income, profits, expenses of a private individual, individual entrepreneur or company, and other benefits received by a person that can be valued.
The tax hierarchy adopted in Russia has 3 levels:
- local;
- regional;
- federal.
Local - paid by the population to the local budget - territorially. Established by representatives of local government. This group includes according to Art. 15 of the Tax Code of the Russian Federation tax on land and property, sales tax, advertising, donation and inheritance.
Regional - operate on the territory of the subject of the Russian Federation. This category is pursuant to Art. 14 of the Tax Code of the Russian Federation gambling, transport and on the property of the organization.
Federal - operate on the territory of Russia. They have the same size for all subjects of civil legal relations. They form the bulk of the fees. To them, according to Art. 13 of the Tax Code of the Russian Federation, include indirect - VAT, excises and direct, such as on personal income tax, on the profit of an organization, other taxes and duties.
Important! Property taxes are subject to local taxes. This means that their size varies from region to region. Thus, the transport fee for small cars in Moscow ranges from 25 to 35 rubles. for 1 horsepower, depending on the period of operation of the vehicle, in Volgograd - 20 rubles, and in Novosibirsk - 10 rubles *
Property tax: definition, types, payment deadline
Paying taxes is the duty of every citizen
The purpose of property taxation of citizens is the formation of local budgets and budgets of subjects of the Russian Federation. Social programs are implemented at the expense of the collected funds. These include the improvement of roads, the construction of kindergartens and schools, the maintenance of urban infrastructure, etc.
This type of fee is paid from the property of individuals. The basis for payment is a consolidated register that records information about the property of citizens through the registration authorities.
Important! All citizens who have officially formalized their ownership of movable and immovable property must pay the established amounts in accordance with Part 2 of the Tax Code of the Russian Federation.
The property taxed by the tax authorities includes the private property of citizens:
- vehicles;
- plots of land;
- real estate.
They are paid either at the place of residence or at the place of actual location of the object of taxation.
Example: if a person lives in Moscow, but is registered in the city of St. Petersburg, then the tax is calculated by the inspectorate of St. Petersburg.
Important! The due date for payment of debts on property taxes is December 1. The tax administration from the relevant authority is recognized as the basis for the payment. Notifications are sent from the beginning of April to the end of November, i.e. one month (30 calendar days) before the due date. It is easy to track the status of the account in the public tax portal, or on the State Services.
Those who do not pay personal property tax are beneficiaries
The rates are approved according to the tariffs established in the regulatory documentation, which are developed by representatives of municipalities. A complete list of rates by year is presented on the website of the Federal Tax Service in the section with reference information. You must select the type of duty, period and region (the code is already in the system), click "find", and the form will be filled in automatically. In addition to the amount, the site indicates the document on the basis of which the payment is made.
For example: in St. Petersburg and Moscow, a system is used that is calculated in relation to the cadastral value of taxable objects.
Rates for people must not exceed:
- 1% - for real estate, objects under construction, garages, parking places, buildings with a total area of less than 50 m2;
- 2% - for property in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation + objects priced below 300 million rubles;
- 0.5% - for other objects.
Privileges do not apply to facilities under construction and property that is more expensive than 300 million rubles.
Important! The deduction is available at choice from each taxable type of property owned by the person.
For example, if a pensioner Ivanova O.V. has 2 apartments, 3 garages and a room in a communal apartment, then she has the right to demand payment from only one apartment, one garage and a room.
Since persons are of a local type, regional authorities have the right to independently establish additional types of benefits. There are no such additional benefits in Moscow.
In order for a citizen to be able to receive the deduction due, you must:
- fill out the form 3-NDFL;
- get 2-personal income tax from the accounting department;
- attach the necessary documents and copies of payment documents;
- submit these documents to the tax authority at the place of residence.
Benefits for military personnel
To provide benefits, you must send a personal military ID or certificate to the tax office, and if not, a certificate from the institution in which the relevant rank and position are registered.
Benefits for the disabled
The following benefits apply to people with different disability groups:
- benefits for payments to the tax inspectorate for disabled people of the 2nd and 1st groups, and for disabled people from childhood;
- the possibility of refusing to pay for the use of transport in the event of a specially equipped car;
- reduction in the amount of tax on land plots by 10 thousand rubles. according to paragraph 5 of Art. 391 of the Tax Code of the Russian Federation for 10 thousand rubles.
Tax benefits for disabled people of the 3rd group
Such citizens have their own privileges: this is the absence of a fee when registering an individual entrepreneur, and the ability not to pay duties when using a small car, and benefits when receiving medical care. However, the personal income tax benefit for a disabled person of the 3rd group of a general disease is not provided for by law.
Benefits for large families
Unfortunately, according to the Tax Code of the Russian Federation, benefits for families with many children are not provided at the state level. However, they are subject to deductions in accordance with paragraphs. 3,4,5 and 6 st. 403 of the Tax Code of the Russian Federation.
For example, 20 m2 - from an apartment and 40 m2 from the area of \u200b\u200bthe house - the size of the tax deduction.
Benefits for organizations and individual entrepreneurs
As for organizations and individual entrepreneurs, their property is tax-free if it is part of fixed assets in accordance with Art. 374 of the Tax Code of the Russian Federation. This OS must:
- be used for production, leased out;
- used more than 1 year;
- not be sold for profit.
Note! In this case, the OS can bring income to the owner.
According to Art. 381 of the Tax Code of the Russian Federation, benefits are established for organizations:
- included in the free trade zone;
- religious organizations;
- bodies of the judicial and executive systems;
- law firms;
- lawyers;
- prosthetic and orthopedic companies;
- IT companies.
Preferential is movable property registered after 01/01/2013.
To receive its benefit, the organization must prepare a tax return.
Changes to the Tax Return
Previously, declaration KND 1152026 required 2010257 decryption of a property tax exemption. Under this code, benefits were assigned in accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation. In the reporting for the 1st quarter of 2018, this code does not need to be applied. Now line 160 from section 2 is filled in as follows:
- the code 2012000 is put in the first cells;
- after "/" the number, paragraph and subparagraph of the article of the regional law providing for the benefit is indicated from right to left.
A sample of filling is presented on the website of the Federal Tax Service.
List of non-taxable citizens
- disabled: 1st and 2nd gr. (adults), 1st, 2nd and 3rd gr. - childhood;
- Heroes of Russia and the USSR, and persons who received the Order of Glory 3rd degree;
- participants of the Great Patriotic War and other veterans;
- military personnel who have served for more than 20 years;
- members of military families in case of loss of a breadwinner;
- pensioners;
- persons exposed to radioactive irradiation;
- citizens professionally engaged in creativity, having facilities equipped for professional activities and organizing various exhibitions;
- persons having buildings on land plots with an area of less than 50 m2.
Important! If the owner of the apartment is not a beneficiary, but lives with him, for example, his family member is a pensioner or a disabled person of group I, the benefit is not provided for this owner. Only in one case, the payment is made: if the person is both a beneficiary and the owner of the apartment.
Thus, property taxes are provided to various categories of Russians. To provide an individual with benefits, it must submit the necessary information to the Tax Inspectorate.
* Tariffs are valid as of 07/09/2018.
The Federal Tax Service of Russia recommended that citizens who in 2017 for the first time became eligible for a tax exemption in relation to taxable real estate or vehicles, declare this to any tax authority before May 1, 2018. This deadline is due to the fact that later the department will start preparing tax notices for sending based on the available data, and information about the benefit may not be taken into account when calculating the tax, which will require it to be recalculated in the future.
You can send an application for the use of a tax benefit in any convenient way: through the "Personal account of the taxpayer for individuals" on the website of the Federal Tax Service of Russia, by mail or by contacting the tax office in person.
The tax authorities emphasize that if an application for a tax benefit was previously sent to the tax authority and it did not indicate that the benefit would be used for a limited period, a new application is not required.
As a reminder, we currently have the following benefits:
- on property tax of individuals - for 15 categories of citizens listed in;
- for transport tax - for owners of vehicles with a permitted maximum mass of more than 12 tons, subject to the registration of the car in the Platon toll collection system ();
- for land tax - for landowners from the categories of citizens specified in (we are talking about reducing the tax base by the cadastral value of 600 sq. M of one land plot).
What is the procedure for recalculating the amount of tax in the event of an application for tax relief? Learn from "Encyclopedias of decisions. Taxes and contributions"internet version of sisystems GUARANTEE. Get for 3 days for free!
At the same time, the regions can establish additional tax incentives for individuals on transport, land taxes and property taxes. You can get acquainted with the full list of tax benefits (tax deductions) for all property taxes in force for the tax period of 2017 in the "Reference information on rates and benefits for property taxes" service on the official website of the Federal Tax Service of Russia.
As a general rule, taxpayers must pay the personal property tax for 2017 no later than December 1 following the expired tax period (). A similar period is provided for transport () and land () taxes. But given that this year December 1 falls on a day off (Saturday), taxes must be paid before December 3 (Monday) inclusive.
