28.10.2020

Providing Transport Tax Benefits. Transport tax benefits for individuals. Exempted from paying owners


This article discusses the issue transport tax, features of his accrual, and who can count on tax breaks on transport tax and under what conditions.

General Transport Tax Information

Transport tax is the type of fees accrued for the operation of vehicles and the owner paid. At the legislative level, the tax was approved in 2003, since then citizens and organizations, in whose property there are transportation taxes, which should pay a certain amount of money once a year once a year in the country's budget. The funds obtained are assumed to be directed to the restoration of roads, an increase in the efficiency of road regulation.

The taxpayer recognizes a person with documents proving the right to own transport. If there are several vehicles in its property, the tax is paid for each of them separately.

Transport tax refers to regional fees Therefore, the conditions and terms of its payment, its size, as well as the categories of citizens who are laid, are determined by local authorities that complement federal norms and not contradictory them. The difference in the amount of tax between the constituent entities of the Russian Federation can reach tenfold.

The value of the collection increases annually, but tax benefits are growing. So far, the FNS will not receive documentary evidence of the presence of rights to benefit, a citizen will receive a notification from the tax services. A legal frame calculates the amount to pay on its own, writes data to the declaration and pays tax.

Calculation of the size of the transport tax is carried out depending on the power index of transport: the higher it is higher, the greater the size of the collection. There are installed capacity ranges and a collection rate for each horsepower machine. The vehicles specified in the list of Art are falling down under this tax collection. 357 Tax Code.

Tax benefits on transport tax for individuals

Individuals receive a notification about the payment of transport tax calculated by the FTS officers based on the data obtained in the traffic police. It should be borne in mind that for the sold and not counted on the traffic police vehicle The tax will pay the previous owner until the new actual owner of the machine will re-register it on itself. However, if the power of attorney was issued until 29.07.2002, the tax is paid by a trustee.

Until January 1, 2016. A month in which transport was registered, and the month in which he was removed from the register was considered complete months for taxation. After this date, if the specified actions were made to the 15th day of the month, the tax is calculated for particular month. The extreme day of payment of the collection for individuals is the first of December.

For individuals, federal (currently operating throughout the country) and regional (limited territory of the Directory of the Russian Federation) are privileged benefits for transport tax. Scroll federal taxes We will indicate below in this article, and regional reliefs need to be clarified in the local FTS bodies.

Unlike Jurlitz, the physical benefits of movable property benefits should simply come to the nearest tax and leave a statement, making copies of papers, proving the existence of rights to benefit. After that, the FTS will not send notifications about the payment of tax, and independently submit a declaration every year with explanations of the reasons for non-payment of taxes do not need.

Transport tax benefits for legal entities

In a situation with the transport of organizations it does not matter, it is used in the production process or not, only the fact of ownership of them is important. The obligation to pay tax tax arises when a legal entity owns one of the following movements:

  • Land transport: auto, motorcycle, bus, minibus, snowmobile.
  • Water transport: yacht, boat, hydrochlor.
  • Air transport: helicopter, aircraft.

There are some other types of taxable transport, which is used by legal entities. Transport information is sent to the FNS by registering bodies, such as traffic police, in case of ownership of a terrestrial section of transport.

The organization is not obliged to pay tax on:

  1. Auto, equipped with a special way for disabled people;
  2. Transmitted by the social protection of citizens a car with an engine of less than 100 hp;
  3. Agricultural machinery and equipment for transportation of agricultural products;
  4. Transport for military needs;
  5. Falling apparatus for transporting heavy patients honey. institution;
  6. Water transport, which is listed in the international register of ships;
  7. Ships for crafts;
  8. Ships for detection natural resources at the bottom of the sea;
  9. Boats with oars or motor no more than 5 hp

In addition, as in the case of individuals, the transport tax is not paid for the former owner of the stolen transport if it has confirmed the fact of theft of papers.

An example of tax breaks on transport tax

Conditions:LLC "Farmer" is engaged in the cultivation and sale of vegetable crops, as well as the production of cells for birds. The organization has tractors and trucks for the transportation of manure. The company's revenues for the calendar year are equal to 900 thousand rubles, from them from the sale of vegetables received 700 thousand rubles, the remaining 200 thousand earned from the sale of cells for birds. It is necessary to deal with whether the right "farmer" does not pay transport tax.

Calculations:Calculate the share of income, which is accounted for agriculture. We use the formula:

DSH \u003d VSHP: s * 100% ,

DSH - share of income from agriculture;

VSHP - revenue from agricultural products;

OV - overall revenue.

Substitute meanings: DSH \u003d 700 000: 900 000 * 100% \u003d 77.78%

Conclusion: LLC "Farmer" is entitled not to list the tax on tractors and trucks, because the share of income from products, in the receipt of which agricultural equipment participated, exceeds half of all cash receipts firms.

List of tax breaks

Consider a list of all transport tax benefits. We note in advance that all the following benefits are applicable throughout the Russian Federation exclusively to transport, the engine capacity of which is not more than 200 hp

Benefits for special categories of citizens
Category of citizens Little
Heroes of the USSR and the Russian Federation100% benefit
Veteran or disabled labor and battle
People with disabilities I and II groups
A representative of a child with disabilities
Parent (native or reception) in the family where many childrenLack of tax for one teacher
Drivers of "Cars" with a capacity of up to 70 hpLack of tax on one car whose owners they are
People who participated in eliminating the effects of the explosion at the Chernobyl NPP; affected by radioactive radiation waste and similarly affected citizensOne vehicle with engine power up to 200 hp
Persons who participated in the test operations of thermo- and nuclear weapons
Citizens who received radiation disease and anyway associated with space equipment and nuclear installations
The owner is a beneficent of more than one vehicleBenefit is valid only for one car, by choosing a driver
The beneficiary relating to several categories at the same time

To get benefit, you need to independently appear in tax with documents proving the belonging of the taxpayer to preferential category Physly, and write an application for the provision of benefits.

Benefits for special types of transport
Kind of transport Little
Boats with oarsNon-payment of transportation
Boats with a motor up to five hp
"Cars", equipped for people with disabilities
Passenger cars given by the social protection population, with a capacity of up to one hundred hp
Court commercial (marine and river)
Transportation of enterprises (in host. Jurisdiction or in temporary possession), the source of earnings of which are transportation of passengers
Agricultural machinery, operated in agricultural work
Transportation Fed. Bodies B. military sphere (on the right of households or temporary possession)
Transport, which is listed in the list of stolen (available there is a document proving that the car was vigorous)
Air transport honey. Services
Transport budget organizations (ambulance, school bus, etc.)

To get a benefit on the basis of controlling a special type of transport, the taxpayer comes into account and sends a declaration in the required time. In it, he indicates the reasons why will not list the amount of the collection, and makes paper proving its right to non-payment of the tax.

Transport tax benefits for pensioners

Pensioners need to remember that the ability to obtain benefit from transport depends on the subject of the Russian Federation in which it is registered. Only after clarifying information in the local tax, it is confident that the presentation of the documents proving the fact of achieving the retirement age guarantees exemption from transfer of tax to the budget. In various subjects of the Russian Federation, pensioners either do not pay this collection at all, or they receive discounts in the form of discounts, or the collection is canceled only by one transport or a certain species movable property.

To officially issue a benefit, the pensioner should contact the FTS at the place of registration, fill out the application and bring the originals of documents proving its status of a pensioner. It will be necessary to designate its vehicle and the number obtained at the state. registration.

In addition, there are cases when, despite the lack of privileges for transport in the region, the pensioner still can get it, as it corresponds to one of the following requirements:

  1. He has the title of the Hero of Socratrud, the USSR;
  2. Has membership of the Society of Veterans, and then the right to exemption from the transport tax on the car operated during the workflow;
  3. The pensioner may be a victim of the Chernobyl accident or have a radiation disease;
  4. The pensioner may have disability and possess a motor up to 100 hp;
  5. He can be the only parent families in which many children;
  6. This can be reached the retirement age of a military spouse who died in the service.

Transport tax benefits in Moscow

It should be remembered that even if there are two times for non-payment of transport tax, it will not be possible not to list the tax on two cars at the same time. You will have to choose which one to tax, and what - no, here the owner chooses himself, which will be more beneficial to him. In addition, transportation with the engine capacity of more than 200 hp does not fall under the benefit, unless it belongs to a member of a large family.

Here is a list of persons who are exempt from transfer of tax on transport to the budget (in addition to those who receive benefits at the federal level):

  1. Heroes of the Russian Federation and the USSR;
  2. Veterans and people with disabilities who visited the Warm;
  3. People having disability I and group II;
  4. Persons who stayed in concentration camps;
  5. Guardians and adoptive parents of children with disabilities (if any two, benefits are given only one of them);
  6. Transport drivers, the power of the engine of which is no more than 70 hp;
  7. People injured in space and nuclear tests;
  8. Persons who helped eliminate the consequences of the Chernobyl accident;
  9. People with radiation and affected by radiation;
  10. Parent (only one of the parents) from the family, where many children (if the benefit did not immediately receive a family parent status with three (or more) children, it is possible to return an unnecessary paid tax);
  11. The first five years after the registration of the transport, residents of Zelenograd zone may not list the tax.

In addition to all of the above, the tax is abolished for vehicles, which, according to the law, is not included in taxing. In 2017 pensioners are not beneficiaries in Moscow And they do not have the right to seek the accrual of benefits on transport tax. Also not appointed benefits for labor veterans (In some subjects, they pay half the tax amount).

For Muscovites online service on the site www.r77.nalog.ru.in which, filling out its personal data, you can learn about debts for some taxes, including transport. For convenience there is a collection function bank card Through the site, after the work of which the taxpayer receives an extract from the bank account.

Federal Transport Tax Benefits

At the federal level, tax breaks were approved (that is, the complete lack of collection) for the following groups of citizens:

  1. People with disabilities for which transport is converted to their special needs;
  2. Owners of boats led by oral movement;
  3. Owners of commercial courts;
  4. Those who have been allocated by the social protection authority (engine power up to 100 hp);
  5. Owners of agricultural machinery;
  6. IP owned by ships for passenger traffic (condition - this species activities should be the only source of Entrepreneur's earnings);
  7. Owners of drilling and meaning in the international register of ships;
  8. Possessors of a floating or stationary platform;
  9. Vehicle owners, which is in the hijacking.

It must be remembered that if a person owns several vehicles, it is exempt from tax pay only for those that fall under preferential conditions. For example, if a citizen who does not fall into the list of beneficiaries by age or another sign, there were two passenger cars, one of whom was banging, and he can prove the fact of theft documented, he will not pay tax only for the stolen car, on the second car A tax notice will come annually.

All other benefits will be regional, their list needs to be informed in the tax authorities in the field.

Regional Transport Tax Benefits

As already mentioned, fringe benefits Can be approved by the authorities in the field, the order and diversity of the Transport tax benefits differ from the subject to the subject of the Russian Federation.

Preferential conditions can be provided:

  1. Government authorities and field authorities;
  2. Societies of disabled;
  3. Organizations for salvation, government and unitary enterprises;
  4. Budget entities (schools, clinics, palaces of sports and culture);
  5. Transport enterprises engaged in the transport of passengers;
  6. Rukers, leshozam, housing and communal services, recycling companies;
  7. Public associations;
  8. Firms, delivering workers from home to work and back.

There are other types of benefits that will be discussed further.

What documents confirm the right to benefit from transport tax

It is necessary to apply for a transport tax benefits in the FTS at the place of registration of a car owner, where transport has been registered - no matter. If the owner of the transport has several grounds for receiving a tax discount or for full exemption from it, you can select only one at the discretion of the driver.

Submit documents to the tax in two ways:

  • Personally attribute them to the reception department of papers or
  • send documents by mail by registered letter notice.

FTS should receive the following package of documents from you:

  1. A completed application for the provision of benefits indicating the grounds for obtaining it (if the taxpayer refers to beneficiaries, it is necessary to prove to belong to the special category of citizens exempted from the tax; if transport falls under funds, non-taxable tax, will have to prove this fact);
  2. Information about the vehicle (first of all it is the power of the engine);
  3. A copy of the Inn and the first two pages of the passport of the car owner;
  4. A copy of the passport of the vehicle.

Refusal of transport tax benefits

Paragraph 2 of Article 56 of the Tax Code of the Russian Federation contains clarification of the taxpayer's right to refuse to provide him with the tax benefits to which it has the basis. To notify the FNS of the desire to stop receiving tax breaks in tax authority A statement is submitted with the designation of the period on which the suspension of the benefits is issued. After considering this statement of the tax, the taxpayer will not be able to use the benefit until the end of the time interval that it indicated. Refusal of benefits can be issued for any number of full tax periods (for transport tax is a calendar year), but not for several months or, for example, one and a half or two and a half years.

If the application does not specify the period of non-use of benefits, its action is terminated indefinitely.

The consequences of the refusal of tax benefits are that the owner of the vehicle is not entitled to demand that the tax authority returns it overlaced taxes, since the written refusal of benefits suggests that there is no such overpayment.

Tax Borrowing Codes for Transport Tax

If in the law of the subject Russian Federation About transport tax or in another legislative regulatory legal act on taxes and fees of the relevant subject of the Russian Federation established (will be established) similar benefits on this tax and other benefits for which specific tax benefits are not specified in column 3, tax Declaration The tax breaks are indicated, corresponding to similar transport tax benefits and specified in column 3.

Tax Breeding Code Name of Transport Tax Benefits on Tax Breeding Code Names of tax benefits provided for by the specific laws of the constituent entities of the Russian Federation *
1 2 3
20000 Transport tax benefits provided to organizations
20101 Organizations of disabledPublic organizations of persons with disabilities (including hearing, vision and other indications);
Organizations owned by the public organization of persons with disabilities (including hearing, vision and other indications);
Legal entities, authorized capital which fully consists of the contribution of public organizations (associations) of persons with disabilities (the only owner of which is the public organization of persons with disabilities);
Regional and territorial organizations of persons with disabilities; Organizations in which people with disabilities (using disabled labor);
Organizations that apply the labor of retirees for disability and old age;
Organizations engaged in people with disabilities; Prosthetic and orthopedic enterprises (organizations)
20102 Public Authorities, Local Government BodiesState authorities of the constituent entity of the Russian Federation;
Local governments;
Federal state authorities;
Police and public security authorities, bodies, institutions and units of the internal affairs;
Institutions of forensic medical examination;
Territorial bodies of federal executive bodies
20103 Budget institutions, unitary and government enterprisesBudgetary institutions (including those who are managed by state authorities and local self-government of the constituent entities of the Russian Federation);
State unitary enterprises (including enterprises carrying out construction, repair and content of territorial road roads common use and bridges, also transport service of these enterprises);
Organizations and institutions of social services for disabled people and elderly citizens;
Road management bodies;
Organizations financed by budgets of all levels;
State and municipal institutions;
Organizations created by the state authorities of the constituent entity of the Russian Federation for the implementation of management, socio-cultural, scientific and technical and other functions of a non-commercial nature, funded from the relevant budgets;
Organization of the penitentiary system, including executing criminal penalties in the form of imprisonment; Road Management S. state form property providing maintenance, repair and construction of roads and majority bridges;
State unitary enterprises, state and municipal enterprises of vehicles (electrical transport) of public receiving budget financing, including compensation for damages related to tariff regulation and benefits;
Institutions of state-owned service and state institutions;
Institutions of the constituent entity of the Russian Federation, created to achieve scientific and information purposes;
State Natural Reserves, National Parks, Natural Parks, State Natural Reserves, Nature Monuments
20104 Professional rescue services and formationsProfessional rescue services and formations;
Units of the municipal fire service;
Divisions of departmental, voluntary fire protection;
Combining fire protection;
Organizations that are owners of fire trucks;
Organizations - on cars, specially equipped and intended for extinguishing fires
20105 General Use Road Road OrganizationsOrganizations carrying out the content of municipal roads;
Organizations carrying out construction (reconstruction, repair and maintenance) of public roads and (or) bridges;
Organizations that perform construction, repair, maintenance and reconstruction of roads in settlements
20106 Autotransport organizations transporting passengers and goodsAutomobile transport organizations transporting passengers;
Vehicles carrying out transportation of passengers (except taxis) on established urban, suburban, long-distance and inter-republican routes;
Organizations whose main activity is the implementation of passenger traffic (except for a taxi);
Organizations that perform under contracts with state authorities and local self-government on the conditions of social state order passenger transportation;
Motor transport enterprises;
Organizations carrying out international road transport;
Organizations manufacturing and supplying building materials for the road industry
20107 Organizations providing medical servicesInstitutions and health care organizations financed from budgets of all levels;
Healthcare institutions directly carrying out therapeutic process and ambulance medical care;
Medical and preventive institutions;
Organizations that include medical and preventive institutions;
Organizations using transport for the needs of the ambulance and urgent medical care;
Emergency medical institutions; Municipal health care facilities - rural ambulance;
Outpatient polyclinic hospital institutions;
Blood transfusion stations;
Institutions of sanitary and epidemiological surveillance;
Dispensaries and children's medical and recreation institutions
20108 Organizations on health and social servicesOrganizations (institutions) of social services for the population;
Medical and production enterprises engaged in labor therapy of persons suffering from mental disorders;
International Institutions;
Children's home, child's houses, family-type children's houses, facility receptions, children's homes-schools, school boarding schools for orphans and children left without parental care;
Shelters;
Specialized institutions for minors who need social rehabilitation;
Boarding houses for children with disabilities, elderly and disabled;
Specialized agencies of social assistance to family and children;
Institutions created to achieve therapeutic and health goals;
Institutions and enterprises created for social purposes (medical and manufacturing enterprises and workshops);
Disabled rehabilitation centers;
Institutions for the protection of maternity and childhood;
Children's health camps;
Social support centers;
Organizations and institutions funded from the Compulsory Medical Insurance Fund;
Centers "Chernobyl and Health"
20109 Organizations of educationGeneral educational institutions;
Preschool institutions;
Educational institutions financed by budget funds;
Institutions of higher, common medium, secondary special, primary vocational education;
Institutions of additional vocational education;
Educational organizations engaged in teaching children of school age on additional special programs;
Medical schools;
Special institutions for educational students with developmental departies;
Institutions of additional education of children;
Professional schools of primary and secondary vocational education;
Educational institutions of primary vocational education;
Rural preschool and general educational institutions;
General educational institutions of primary vocational education
20110 Organization of Culture, Physical Education and SportsInstitutions and organization of culture;
Children and youth sports schools;
Sports and technical organizations;
Non-profit organization of military-applied nature and defense sports and technical, physical education, sports and tourist orientation;
Institutions created to achieve physical cultural and sports purposes;
Specialized children-youth schools of the Olympic reserve;
Public organizations carrying out the preparation of parachutists, fans pilots
20111 Religious organizationsOrganizations owned by religious associations;
Other benefits provided by religious organizations
20112 Organizations in the production and processing of agricultural products, hunting and fisheriesCollective farms, state farms, peasant (farmer) farms;
Business entities (associations, cooperatives and joint Stock Company) engaged in the production of agricultural products;
Agricultural enterprises and organizations;
Agricultural producers;
Organizations for the production of agricultural products, hunting and fisheries;
Enterprises that include utility agricultural production;
Veterinary services;
Organizations for the production of bread and bakery products;
Consumer cooperation organizations;
Organizations for the production of dairy products;
Meat processing enterprises;
Machine-technological stations manufacturing agricultural products;
Enterprises of agropromhimics involved in the production process of agricultural products;
Enterprises of agricultural machinery involved in the production process of agricultural products;
Enterprise Melioration
20113 Organization of marine and river transportOrganizations of marine and river transport against icebreakers, rescue courts, petroleum products and garbage collectors with water management
20114 Housing and Communal ServicesOrganization of housing and communal services and improvement;
Organizations providing housing and communal services;
20115 Defense organizations and organizations performing mobilization tasks (mobrester, mobility)Automotive enterprises that have in their composition automobile columns of military type;
Motor transport enterprises performing a mobilization task for the formation, content and supply of military-troch type autocolone;
Defense, sports and technical organizations (society);
Legal entities in the proportion of canned vehicles
20116 Non-profit organizations, including public associationsPublic organizations (associations) of the Heroes of the Soviet Union, the heroes of the Russian Federation, citizens, awarded the Order of Fame of Three degrees, Public associations (organizations) veterans and participants of the Second World War;
Public organizations;
Branches of the Russian Union of Veterans of Afghanistan;
Non-commercial organizations
20117 State communication and informatization enterprisesState-owned enterprises for communication and informatization - on vehicles related to mobilization reserves and mobilization facilities;
State communication and informatization enterprises providing postal services
20118 Investors' organizationResidents of local areas economic Development Subject of the Russian Federation;
Organizations - social investors;
Organizations located on the territory of the development of the Moscow region "Sheremetyevo International Airport";
Industrial investment users;
Organizations created as a result of the implementation of the investment project
20119 Organizations inEditors of the media;
production I.Poligraphy organization;
dissemination of the mediaOrganizations producing distribution of periodic printed products;
Television and radio broadcasting organizations;
Editorial newspaper
20120 Other benefits for organizationsOrganizations producing products for baby food;
Enterprises (combines) of school nutrition;
Leshozes in terms of special cars used in forest-reserving and timber events;
Enterprises of the flour and cereal and feed industries;
Organizations delivering their employees to the place of work and back, in terms of vehicles, with a capacity of at least 20 seats;
Industry enterprises (organizations) in relation to transportation vehicles within enterprises (intracourcing);
Organizations regardless of the forms of ownership, carrying out traditional activities of the indigenous minorities of the North;
Organizations using specialized vehicles;
Organization of folk artists;
Organizations carrying out the production of metallurgical products;
Organizations producing passenger vehicles
30000 Benefits established by international treaties

Legislative acts on the topic

The acts are submitted by the following documents:

p. 1 Art. 362 NK RF On the calculation of the amount of transport tax on the basis of information provided by the traffic police
p. 2. Methodical recommendations on the use of ch. 28 "Transport Tax" of the Tax Code of the Russian Federation

(Approved by the Order of the Ministry of Emergency Situations of the Russian Federation of 09.04.2003 No. BG-3-21 / 177)

About the list of air and water vehicles to which transport tax is charged
p. 3 art. 363 NK RF About paying transport tax by individuals on the basis of notification from the tax
p. 1 Art. 360 NK RF ABOUT tax period Transport tax (calendar year)
p. 3 art. 363 NK RF On the direction tax notice no more than three years preceding the calendar year of his direction
Law of Moscow dated 09.07.2008 No. 33 "On Transport Tax" About transport tax benefits in Moscow
p. 2 art. 358 NK RF List of vehicles nonpassable transport tax
Letter of the Ministry of Finance of the Russian Federation of July 8, 2004 No. 03-06-11 / 100 On binding by the tax of vehicles purchased by disabled at its own expense and equipped specifically for the needs of people with disabilities
p. 2 art. 56 NK RF On the refusal of tax breaks

Typical errors

Error №1:The payment of transport tax (in the absence of rights to any benefits) for the full month in the case when the car was registered or was removed from accounting to the 15th day of this month.

The order, deadlines and rates of transport tax payment in 2020 were regulated by chapter 28 of the Tax Code of the Russian Federation. The transport tax relates to regional tax species, which means that tax rates and benefits for their payment are defined by the relevant laws of the constituent entities of the Russian Federation.Tax payment is made by the taxpayer directly into the local budget.

As a rule, privileges are provided with one of the parents in a large family to one vehicle - a passenger car with a capacity of up to 150 hp Legislation can be established additional conditions receiving benefits.

So, in the Voronezh region many children have benefits only if there are five or more children in St. Petersburg, the benefits are provided in the upbringing of four children.

Conditions for obtaining benefits for transport tax

How to get benefit? In order to take advantage of benefits, it is necessary to submit a corresponding application to the tax authority with the application of copies of confirmation documents. As a rule, the application is submitted until February 1 of the year following the reporting.

These documents include:

  • written statement;
  • copy of the passport of the vehicle;
  • document confirming preferential status.

The tax for the use of driven property is valid in Russia since 2003

It is obliged to pay all owners of vehicles, but people with special status have certain benefits.

They are installed both at the federal level and regional authorities.

Consider who has a transport tax benefits and who is completely exempt from its payment.

The issue of providing benefits to the payment of transport tax regulates the Tax Code of the Russian Federation. Certain categories of citizens allocated subsidies from federal and regional budgets.

Federal benefits are put on the owners of the following types of vehicles:

The list of persons who are provided with transport tax benefits in 2020 at the federal level:

Benefits of retirees on transport tax acts not throughout Russia. In some regions, the subsidy is essential, and in others - completely canceled.

Video: Who has benefits when paying for transport tax?

The maximum amount of the tax and the composition of payers establishes the State Duma, and the authorities of the regions have the right to introduce additional benefits and determine the rates of subsidies in the field. Therefore, in two neighboring areas, the size of the fees can differ significantly.

Preferences, which apply to a certain category of car owners in one part of the country, do not necessarily act in another.

You can learn about the benefits on the Tax Inspectorate in the section " Electronic services» . For information, you need to select the name of the tax, the region and the tax period.

In response, the service request will provide information on the law in which information about benefits is contained.

With some citizens, transport tax is not at all charged. According to Art. 358 Tax Code of the Russian Federation, these include owners next means Movement:

Also, the transport tax is usually not charged with veteran organizations, which are at the disposal of the car used only for working purposes.

Fully exempt from its payment Disabled, using transport with a capacity of up to 100 liters. from. , a single parent in a large family, the liquidators of the accident on the Chernobyl, the spouses of the military who died in the performance of the Heroes of the USSR and Socialist Labor.

Federal Law establishes benefits for disabled people 2 Transport tax groups. This is done to facilitate the movement of such persons.

You can use preferences when complying with two conditions: the car is purchased for the means of guardianship organ, and its owner has a disabled certificate.

Special benefits enjoy organizations and unification of persons with disabilities using transport for their work. They also operate for persons who have received disability after participating in the elimination of the Chernobyl accident.

Benefits are also valid for disabled groups, but people with disabilities are 3 groups cannot use. This category of citizens need to be cooked, because, due to illness, people are limited in a certain branch of life.

Nevertheless, a person can take care of himself, albeit with the help of auxiliary means, and is capable. Therefore, there is no reason to appoint benefits.

Federal law provides benefits for large families on transport tax. The decision to provide them with the authorities of a particular region.

The status of a multi-fashioned is assigned a family in which more than three children under 18 (or 23 years old if they study at the day office).

Only one parent can arrange social support.

It can independently choose a vehicle falling under benefits.

It can be a passenger car with a capacity of up to 150 liters. s., motorcycle, scooter.

If a large parent is alone brings up 3 or more children, it is usually completely freed from the payment tax.

Benefits for labor veterans

Subsidies to pay for the tax on the vehicle stand out and veterans.

This category of citizens is not specified in federal lawsBut many regions of Russia still allocate social support to their workers: those who began working under the age of 18 in the years of the Second World War, as well as having medals and orders.

Benefits of veterans of veterans on transport tax have certain limitations.

So, in Moscow there is a complete liberation from its payment, but only for one vehicle.

In most cases, only the old cars released until 1991 are subject to social support, which does not exceed 200 liters. from.

Benefits veterans military service Also apply to low-power swimming agents.

We can use their widows if they did not get married again.

Now in most regions of Russia, the Chernobyls should not pay for transport tax.

In this category of persons, there are not only liquidators of the consequences of the accident and people whose health has been made serious damage due to the stay in the infected area. The law comes here and persons who worked in the zone of alienation after the elimination of the accident.

Such tax preferences receive not all Chernobyl. In Belgorod, Ryazan and some other areas, there are no concerns for them. In Karelia, the Chernobyl must pay 50% of the vehicle tax.

For registration of benefits, a person must provide in tax inspection Passport and document on the appointment of benefits. It is provided only by one chosen human foundation.

You can submit documents within 3 years since the acquisition of the right to benefit. The entire amount of overpayment can be directed to the repayment of the following payments or returned to a written application.

Transport tax - fee for using a car or other vehicle from its owner. At the federal and local levels, categories of citizens are determined who are relying benefits when paying this collection. Registration of the discount will significantly save money.

What is the transport tax?

The car fee was introduced in the Russian Federation in 2003. Since then, the owner of transport that has no benefits pays a certain amount for reporting period - Calendar year - to the budget. The tax of the tax is counted for regional fees, so local authorities independently decide which categories of Russians and under what conditions will receive benefits on transport tax.

The purpose of the introduction of the collection was the replenishment of state treasury. In the future, these means were planned to spend on improving roadbed, improving the car movement system, control automation. The tax rate changes upwards almost annually. But the benefits for the payment of transport tax are constantly increasing.

Each convoy, until it declares the right to use transport tax benefits, will receive a payment notice from the FTS. Legal entities independently calculate the amount of collection and indicate it in the declaration. Individuals should with the received notice to contact the banking institution and make payment.

Legislative regulation

Transport, like other types of taxes, is established according to the rules of the Tax Code of the Russian Federation. In the 28th chapter, we are talking about tax on transport. The size, procedure for granting the category of persons to which benefits can be applied are established by local authorities. They complement federal norms without going against them.

Exists general rule To charge the transport tax: the higher the engine power, the more sum tax payment. Such a norm acts in all regions of the Russian Federation. According to the NK, the taxpayers are exclusively recognized by the owners of movable property in the presence of a confirmation document. The object of taxation is recognized by each unit of transport, which is at the disposal of the owner.

Taxation is carried out on each horsepower of the car, and not just from the unit of transport. The rate is differentiated by a specific power range. From here, run in the amount of tax by region: local authorities, publishing regulations, able to change the bid 10 times, and not always towards the decrease.

Tax object

Article 357 of the Tax Code of the Russian Federation recognizes with vehicles subject to taxation:

  • motorcycles;
  • passenger cars;
  • buses;
  • snowmobiles;
  • trucks;
  • yachts;
  • aircraft, helicopters;
  • towed ships;
  • hydrocycles.

The owner of the vehicle can be recognized as a personal power of attorney. If the transport was transferred to the possession until July 29, 2002, it was the trustee that is obliged to pay the tax. The transfer of transport must be informed of the tax structure. A later transfer of the car imposes obligations to pay the collection only at the actual owner.

Benefits of federal significance

Under the beneficity of B. this case Measures full exemption from tax as such. Remies to such categories of citizens as:

  1. Disabled people owning a vehicle converted to their needs.
  2. Owners of low-power rowing boats.
  3. Owners of fishing ships.
  4. The beneficiaries that the vehicle was allocated by the social protection authorities, if the engine power does not exceed one hundred horsepower.
  5. Owners of special equipment used in agriculture.
  6. Entrepreneurs on passenger ships, if a business with their use is the only IP activity.
  7. Owners of drilling and registered in the international register of ships.
  8. The hosts floating platforms or stationary.
  9. The 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 which privilege is supposed to be a specific auto owner, you need to visit the territorial FTS.

Transportation tax

The last item causes the greatest number of questions. So, in order for legitimate grounds to not pay the collection for the car, which is written in the search, it is necessary to submit a certificate from the police. It should be indicated, from what date the owner lost a car. From this date the tax is not accrued.

The remaining categories of car owners are exempt from paying at all. They do not receive relevant notifications and are not required to pay the fee. However, if the owner has one of the listed transport categories and one - from those falling under the object of taxation, he will receive a notification.

Local benefits

Tax benefits on transport tax on regions are approved by local authorities and quite diverse. Applicants on the privileges from the state are established;

  1. Goslasti or local governments.
  2. Organizations and societies of people with disabilities.
  3. Rescue formations, services, government, unitary organizations.
  4. Budget institutions - schools, medical institutions, sports and cultural palaces.
  5. Transport companies whose main activity is passenger transportation services.
  6. Agricultural, housing and communal services, processing enterprises, leshozes.
  7. Public associations.
  8. Companies practicing delivery to work their employees.

Tax is not subject to transport (100% benefits) used for transportation within enterprises, specialized transport - agricultural, loading.

In the regions, additional benefits on transport tax are established in the regions of the local authority. The capital does not pay the tax of the disabled of the Second World War, the veterans of labor and hostilities for one car. In some regions, the "Chernobyl residents", large families and other categories of persons are not paid in separate regions. Many regions have benefits to retirees on transport tax.

Benefits for pensioners in terms of transport tax

Pensioners by solving local authorities are exempt from paying a collection to the following criteria:

  1. Heroes of Socratrud, RF, Soviet Union.
  2. Combining veterans can get benefit from cars that are used in working situations, and not personal purposes.
  3. "Chernobyls" and citizens equivalent to them.
  4. Disabled (on transport, the capacity of which is not higher than hundred horsepower).
  5. The only parent in a large family.
  6. The wife of the military who died in the performance of duties.

The tax structure at the place of residence of the pensioner needs to provide a certificate, as well as documentary confirmation of the benefits: the book of the hero, the conclusion of the IEC for the disabled person, the document of largestity, confirmation of participation in the elimination of the Chernobyl accident. These benefits of retirees on transport tax will begin to act since the applicant's appeal in the FTS.

Benefits for disabled

Large transport tax benefits have such categories of people with disabilities:

  • associations, organizations of persons with disabilities, which are used in the Company's activities;
  • disabled - "Chernobyls" or the category of persons equivalent to them;
  • disabled in all groups using motorboy or cars obtained for their needs through social protection bodies.

The passenger cars whose power does not exceed 73.55 kW or equipped under a particular disabled person, are not taxed. At the local level, additional benefits of transport tax disabled are established. For example, in St. Petersburg, it is supposed to be liberated by parents or guardians of a disabled person if a family owned by a family of more than 15 years or its power is not higher than 150 horsepower.

What benefit have large families?

At the federal level, the car tax for families in which more than two children is not installed. In a specific region, the decision is made by local authorities. Mostly privileges are present to large parents, since the support of socially vulnerable segments of the population is in every way to be encouraged by the state.

It is important to confirm your status when receiving benefits with many families by transport tax. To do this, in the social supply bodies it is necessary to obtain a certificate of a large family (or parent). By the way, if the parent one is not important, the mother or father is raising three or more minor children, he is in most cases frequent from tax completely.

In some regions, a decrease in the size of the collection to 75 or 50% of the established amount is practiced. If the family received the status of many children, but asked for receiving benefits a lot later, according to the application, the estimated funds can be returned.

Discount when paying a tax collection for veterans

Federal legislation does not provide all the benefits without exception during the payment of tax on the car. But Article 356 of the NC allows local government agencies to provide the specified category tax breaks on transport tax.

For example, in the capital of privileges, veterans on transport tax exempt such citizens from paying completely, but only for one unit of transport. And since 2013, a restriction was introduced into the power of the car owned by the veteran - 200 horsepower. Labor veterans in some areas are also exempt from transportation. In some cases, they are provided with a 50% discount on the tax payment.

To take advantage of its right to benefit, it is necessary in the tax structure at the place of residence to make an application and attach documents that could confirm the right to preferential taxation. In addition, a passport is provided, SNILS, a veteran certificate.

Who can get benefits for transport tax? This question is currently considerable interest in society. IN Tax Code It is determined that the benefits for the payment of transport tax have different groups citizens. For them, subsidies are laid at two levels (federal and regional).

As the state provides transport tax benefits

Federal benefits apply to the owners of the following types of transport:

  1. Boats on oars.
  2. Cars equipped for disabled people.
  3. Courts that are used for fishing.
  4. Ships on which people or cargo on the river and the sea are transported. Most often, the owners are private or public small transportation companies,
  5. Technique that is used in agriculture.
  6. Transport for operational, military or similar to them.
  7. Aviatransport, which belongs to medical and sanitary organizations.

Regional benefits differ in each region, which is associated with the features of budget formation and tax legislation.

The list of those who are provided with transport tax benefits, as well as the list of payments themselves, can be obtained at the place of residence of citizens.

Who are the benefits? You can use benefits simultaneously on 2 levels, but transport must necessarily be issued, registered, and motorists should be legal owners with relevant documents.

Quite often, citizens own several types of units of equipment that should be taxed. In this case, you can only get a taxation discount on one vehicle.

To obtain a subsidy, the applicant must independently assemble the packet of documents and attribute the following papers into the tax inspectorate:

  1. A statement written by hand. Be sure to specify the brand and registration number of equipment that is used for movement. The clause of legislation and the size of benefits is indicated.
  2. Copies of documents on the vehicle.
  3. Passport.
  4. Driver's license.

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Who is the benefits of transport tax

Transport benefits rely quite numerous categories of citizens. Each of which has its own sizes and conditions for receiving. Their payment is controlled by local authorities in a particular area and region, which has been established by law.

Benefits have the following categories of citizens:

  1. Pensioners on experience.
  2. Disabled and veterans of the Great Patriotic War. 100% Discount is provided for disabled 1 groups and all participants in hostilities. But the car engine should be up to 150 horsepower.
  3. Large families who can qualify for a discount ranging from 50% to 100% of tax exemptions, but only 1 cars.
  4. Categories of the population awarded orders.
  5. Wives of military personnel who died during service (fire services employees, Ministry of Emergency Situations, state security, operatives, investigators).
  6. Owners of small vehicles.
  7. Liquidators of Chernobia and other nuclear power plants, tests and workers who serve in the zones of radioactive danger.
  8. Public and private organizations that are engaged in supporting and providing socially unprotected populations and for the transport of persons with disabilities or pensioners enjoy a car.

Pensioners are the easiest way to get benefits for transport tax. The amount of tax depends on the country of the manufacturer of the car, his year of release, the city of the applicant's residence.

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What documents should be provided

You can arrange documents for receiving discounts in the tax service, taken personally or sending on usual or email.
The applicant must provide:

  • pensioner certificate;
  • passport and copy of all pages;
  • an extract for the assignment of a particular disability group;
  • technical support for agent;
  • statement.

Transport for large families is also not taxable. In the regions there are some limitations for the power of the machine, which usually reach a limit of 150 horsepower.

Only one of the parents can arrange a discount, turning to the Federal Department tax Service. According to the list of documents, the husband or wife must collect such papers:

  • a statement that helps to make inspectors or consultants;
  • certificate, which will confirm that a citizen is a large parent;
  • copy technical passport car or other means of movement;
  • certificate of birth of all children.

Sometimes asked to attach and certificate about financial condition Families, especially if she was assigned the status of the poor. To do this, you need to contact the social protection authorities to get the appropriate certificate.

After consideration of the papers, recalculation of subsidies from the date of assigning the right to a discount. For such cases, the statute of limitations and nuances relating to the car are valid.

Benefit can act as long as the family has a largest status. If it is canceled, the discount will be completely removed.

There are a number of restrictions:

  1. It is impossible to ask for a subsidy for water and snowpad.
  2. The subsidy is valid only for one car.
  3. The size of benefits is determined by the number of children.

For example, in the presence of 3 kids, the usual standard size of benefits will work. At the same time, the region of residence of the role does not play. If children are more, then the discount increases.


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