Tax benefits for pensioners transport tax. Transport tax for pensioners

It is important to understand that transport tax is a kind of tribute to the state from all registered vehicles traveling by air, land or water, collected without fail and within a specified time frame.

Thus, all vehicles are subject to taxation, and taxpayers are considered to be individuals and legal entities.

Chapter 28 of the Tax Code of the Russian Federation defines the main provisions of the law on transport tax, prescribes the tax base, rate, and establishes a list of benefits at the federal level. Regional authorities have the right to regulate the amount of transport tax at their discretion, both upward and downward, up to complete exemption from payment.

The applicant has the right to submit an application:

• in simple written form, handwritten or typed on a computer;
• according to the special application form recommended by the tax authorities.

If we're talking about about a handwritten application, it is advisable to fill it out in block letters, indicating your passport details, TIN, contact phone number, information about the car and the reason why the applicant is entitled to a benefit.

Specialist tax service does not have the right to refuse a pensioner-applicant to receive a handwritten application in simple written form.

It is recommended to fill out the application in two copies. The pensioner gives one copy to the tax inspector, the second - with a note from the inspector that the application has been accepted (input stamp: date, document number, full name and signature of the specialist), it is recommended to keep it. This is necessary so that in the event of controversial issues, loss or other unforeseen circumstances, the pensioner-applicant has evidence that he submitted an application to the Federal Tax Service.

Each branch of the Federal Tax Service of the Russian Federation has a stand with samples of completed applications, and any applicant can easily fill it out.

Where to apply?

An application for a transport tax benefit and all attached copies of documents are submitted only to the tax office at the place of registration of the pensioner-applicant.

Methods for submitting documents:

• personally at tax office at the place of registration;
• via Russian Post;
• through your personal account on the official website of the Federal Tax Service of the Russian Federation

For pensioners who choose Russian Post to transfer documents to the tax authorities, lawyers recommend sending the entire package of documents (1 copy of the application and copies of the attached documents) by a valuable letter, always with an inventory and with a receipt. Thus, you will have in your hands the 2nd copy of the application, a list of investments, and a receipt indicating that you sent the documents. And when tax specialists receive your letter, you will receive a notification about this.

Modern means of communication allow us, Internet users, to interact with many government agencies without personal presence and send applications through personal accounts. Since 2017, such an opportunity has appeared on the website of the Federal Tax Service of the Russian Federation.

However, please note that in order to use your personal account, each user must personally visit the tax office to receive a login and password. Then register on the website www.nalog.ru, activate the data in your personal account. And also obtain an electronic signature at the issuing centers.

We can safely say that this method of applying for a transport tax benefit is only for active pensioners with office equipment.

Everyone chooses the most convenient and acceptable way of communicating with the tax service.

Unfortunately, not a single pensioner has yet received a tax benefit for transport tax without personal participation, simply in fact legislative framework in each specific region. The right to benefits must be proven.

You must provide the following to the tax office at your place of registration:

• application in 2 copies;
• copy technical passport on vehicle;
• a copy of the passport of a citizen of the Russian Federation;
• copy of TIN;
• a copy of the pension certificate as a basis document for receiving benefits.

The applicant must personally certify copies of documents with the inscription “True”, put the date, a transcript of the signature - full name, and the signature itself. There is no need to certify the authenticity of copies by a notary. This provision of the law has been repealed.

How to calculate benefits?

The Tax Code states that individuals, which include pensioners, are not required to independently calculate the amount of tax in 2019. It is calculated by tax service specialists based on the information they receive from the traffic police when registering a vehicle.

After receiving an application from a pensioner applying for a transport tax benefit, the Federal Tax Service Inspector makes a positive or negative decision on granting the benefit within 10 working days.

If the outcome is positive, he calculates the final tax amount by deducting the benefit amount from the total tax amount. And sends a notification to the place of registration of the taxpayer.

The general formula for calculating the amount of tax for all citizens of the Russian Federation is the same:

CH = Regional tax rate * Vehicle power * Months of vehicle ownership

where CH is the tax amount.

And the presence of a tax benefit can significantly reduce the tax rate.

A pensioner with benefits can independently calculate the final amount of his tax on his own initiative only to ensure that the tax service is correct.

If a pensioner is an active Internet user, then he can easily find special calculator programs that help him do this.

Who is completely exempt from paying tax?

According to federal law, owners of low-power passenger vehicles (up to 70 HP), rowing boats and low-power motor boats (up to 5 HP) are completely exempt from paying this tax. Also, such category of persons as disabled people of the 2nd group, owners of specialized vehicles equipped for driving by disabled people and equipped for transporting disabled people will not pay transport tax.

An interesting fact is that if your car is officially listed as stolen, you have the appropriate documents, the tax office will not expect money from you.

It is quite natural and logical to provide a complete tax break for the category of citizens who defended our Motherland during the Great Patriotic War (veterans, disabled people, participants in hostilities, prisoners of fascist concentration camps); for persons who received the title of Hero of the USSR and the Russian Federation; as well as for persons awarded the Order of Glory I, II, III degrees.

The state also supports owners of fishing sea and river vessels; offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships with a full tax break.

As for pensioners, only a few regions have decided to complete liberation from paying transport tax.

Conclusion

Those citizens who have their own car are familiar with the concept of transport tax. The purpose of its introduction is that vehicle owners must pay a certain amount to the state treasury for using state roads and waterways.

In 2017, as before, the amount of taxation is calculated based on the number of Horse power in the engine and vehicle brand. The more powerful the engine, the more amount for payment. We are talking not only about cars, but about all vehicles with an engine. These include:

• Buses.
• Motorcycles.
• Cars.
• Motor scooters.
• Snowmobiles.
• Freight transport.
• Air and water transport.
• Self-propelled transport with caterpillar or pneumatic drive.

All owners are required to pay tax, regardless of how many years the vehicle has been in use or what condition it is in. As soon as it is deregistered by the traffic police, payment stops.

Transport tax has a regional affiliation, that is, its intended purpose and objects are regulated by the region in which the car is registered. Therefore, on the territory of a particular region there are tax rebates for pensioners who have cars.

A pensioner who wants to take advantage of the benefits entitled to him may not study regional legislation in search of the necessary information. All he needs to do is contact the tax office for advice.

The amount of tax benefits is not a constant value, it depends on technical characteristics car, as well as the number of vehicles owned by the pensioner.

The pensioner must declare his desire to the tax office that he wishes to obtain the right to preferential taxation. The right to benefits must be confirmed by relevant documents. The citizen’s application must contain the following information:

1. Grounds for obtaining the right to a discount or exemption from payment.
2. Indication of the type and brand of the vehicle.
3. Note registration number car.
4. Indication of the number of vehicles owned.

A copy must be attached to the application. The pensioner can choose the one of the benefits offered to him that is more beneficial to him.

There is no specific list of them for Russia, uniform for everyone. Each region sets its own discounts for pensioners or exempts them completely from paying tax for one passenger car, as is done, for example, in St. Petersburg.

In Moscow, pensioners are included in the lists of beneficiaries. Disabled people of groups I and II, WWII veterans are also included in this category of beneficiaries. In Novosibirsk, discounts for pensioners do not apply to all types of transport. Thus, regional authorities establish their own transport tax payment standards and corresponding discounts for pensioners.

The Tax Code of the Russian Federation provides for a certain list of vehicles that are not subject to generally accepted tax standards, which means that their owners are completely exempt from paying them. These include:

• Motor boats with engines up to 5 hp.
• Fishing river and sea vessels.
• Combines, tractors.

A complete list of vehicles whose owners are exempt from tax is available in the Tax Code of the Russian Federation.

Disputes about the need to pay transport tax have been going on for years, and the issue of benefits for pensioners on a federal scale has not been raised at all, since its decision has been handed over to the regions.

IN State Duma There is a proposal from the A Just Russia party to abolish this tax throughout the country, but so far the project has not been discussed.

Despite the fact that the issue of taxation on personal transport is considered exclusively in the regions, there are federal regulations which regional authorities must adhere to.

According to federal requirements, the following are not subject to taxation:

• Passenger cars that have been converted for disabled people. In this case, the age of the disabled pensioner does not matter. Tax compensation can also be provided to a disabled child if the car is intended for him. That is, his parents are exempt from tax.
• Cars with an engine of no more than 100 hp, which were purchased through social security authorities for all disabled people: WWII veterans, combatants in “hot spots”, citizens who became disabled as a result of man-made disasters.

Categories of pensioners who are recommended for tax exemption, but the final decision is made by local authorities:

1. Heroes Soviet Union.
2. Public associations of veterans that manage transport that is used for public needs.
3. Liquidators of man-made accidents.
4. Spouses of military personnel who died in the line of duty.
5. A parent with many children raising children alone.
6. Military pensioners, combat veterans. For this category, a benefit is provided in many regions of the Russian Federation in the amount of 100%. This right is granted to owners of various vehicles with power up to 200 hp.

In St. Petersburg, for example, military pensioners are given the right not to pay this type of tax. The category of military pensioners includes not only career military personnel armed forces, but also pensioners of the Ministry of Internal Affairs and other law enforcement agencies.

In order to find out in detail which categories of pensioners in your region of residence are entitled to discounts or are exempt from tax altogether, you need to go to the website of the Tax Service of the Russian Federation.

By specifying the region, tax type, payment period (year), you can see full list all categories of citizens who are exempt from paying tax on personal vehicles or are entitled to a discount.

To receive benefits for using a vehicle, citizens must write an application to the tax office. The application must be accompanied by a relevant document confirming the status of a pensioner. Transport tax benefits begin to apply from the moment you write an application to the Federal Tax Service.

Transport tax is a payment that all vehicle owners are required to transfer to the budget. Pensioners in in this case are no exception. They, just like other citizens, must annually transfer payment for their own car on time. But according to the law, a pensioner can save on budget payments by receiving a full or partial benefit. What's happened tax benefit, how to formalize it and what documents – our article will tell you about this.

Who is required to pay transport tax?

Absolutely all vehicle owners are required to pay a transport fee (see). It does not matter what you own - a car, a bus or a boat. If the vehicle is registered in your name with the traffic police, then you are the payer of the fee. That is, if you purchased a car and registered it, then from the date of its registration with the traffic police you are required to transfer payments to the budget.

The tax is paid according to the notice that the payer receives by mail. The document indicates the amount that you need to transfer to the budget. Also, for convenience of payment, a receipt is attached to the letter, according to which you can easily make a transfer at the nearest bank branch. Payments must be transferred annually within clearly established deadlines (for 2016 - before 12/01/2017), for non-compliance with which a fine is provided. Therefore, immediately after receiving the notification, you should take care of paying off the debt.

Do pensioners pay transport tax?

The question of whether transport tax benefits are provided for pensioners in 2019 is very relevant in modern times. economic conditions. After all, a pensioner who owns a vehicle incurs considerable monthly expenses for repairs, maintenance, and refueling of the car. Therefore, the opportunity to save on budget payments in this case is more useful than ever.

So, are pensioners subject to the levy? Yes, as already described above, absolutely all car owners must pay tax. The question arises: are there any benefits for pensioners? Yes, they are provided for this social category. Below we will talk in detail about under what conditions and in what amount a transport tax benefit is provided.

Conditions for tax benefits

Since the transport tax is regional and not national, it is the authorities in the regions who decide who can be granted a benefit and in what amount. Regional executive branch may exempt absolutely all persons who have reached retirement age from paying, and may significantly limit preferential category.

In various subjects of the Russian Federation there are completely different conditions for payment of fees by beneficiaries:

• In a number of regions, beneficiaries due to age have the right not to pay only for one car(if a person owns two or more).
• Also in some regions/territories/republics the authorities provide a partial discount in the form of 50% or 20% of the total payment amount.
• Quite often, regions introduce special restrictions for vehicles: for example, a discount is provided for domestically produced cars or with power up to 150 l/s.

Benefits for pensioners in the capital and regions

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

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

That is, a pensioner who is also a WWII veteran or disabled person is exempt from payment. At the same time, a discount is provided for a Moscow resident only if he owns a car with a capacity of no more than 200 hp. Similar conditions are established for beneficiaries in the Omsk and Volgograd regions, as well as the Republic of Tatarstan.

In St. Petersburg, persons who have reached retirement age (men - 60 years old, women - 55 years old) do not have to pay the fee - the local authorities have provided them with a 100% discount. But at the same time, there are a number of restrictions, namely, a pensioner can receive a benefit if he:

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

If you own one car and one boat with the specified horsepower, you have the right not to pay tax. If you own two cars, you will receive a discount on only one of them; you will have to pay in full for the second car.

In a number of regions of the Russian Federation, pensioners can save 50 percent or more on paying fees, and also receive special conditions when calculating tax:

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

In some regions of the Russian Federation, discounts are not provided for pensioners. For example, social categories of residents Perm region(including disabled people, Chernobyl victims) are required to pay the fee in full.

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

Example 1

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

• For Chevrolet Niva the fee will be 80 * 18 = 1,440 rubles. Since Nikitin has reached retirement age, he can claim a discount and pay half of the tax amount, namely 720 rubles.
• 98 * 20 = 1,960 rub. – this amount must be paid for Lada Priora. But Nikitina, as a disabled person, has a 70% discount, so she will only pay 588 rubles. (1.960 * 30%).

The total amount payable for the Nikitin family will be 1,308 rubles. (720 + 588).

Example 2

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

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

Since Stepanov has reached retirement age, he is entitled to a benefit in the form of a minimum rate of 1 ruble. for each horsepower:

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

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

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

Example 3

On Vasiliev D.L. (age 62 years) registered Seat Leon (150 l/s) and a motor boat (30 l/s), to his wife S.V. Vasilyeva. (age 59 years) - Citroen C3 (75 l/s). The spouses live in Astrakhan, where old-age beneficiaries may not pay tax:

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

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

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

Let's try to figure out what discounts the Vasiliev family can qualify for. The husband owns two vehicles - a car and a boat. Since the car’s power is more than 100 l/s, Vasiliev will pay the tax for it in full (4.050). But he doesn’t have to pay for a motor boat - this vehicle is subject to a discount. Also, the spouse is exempt from payment, since she owns a car with a capacity of up to 100 l/s. In total, the Vasiliev family will pay a fee in the amount of 4,050 rubles. (for Seat Leon).

How to apply for a benefit: procedure and documents

If you are a pensioner and want to get a discount on the payment of the transport tax or not pay it at all, then for this you need to contact the fiscal service (if there are benefits for pensioners in your region). Only upon your application and confirmation of your beneficiary status can you count on receiving a discount. If you have reached retirement age (or retired for another reason) and have not reported this to the Federal Tax Service, you will be sent a notification about payment of the fee in full (even if the tax authority knows about your pension status).

Before contacting the tax office with a request for a benefit, we advise you to check whether there are discounts on tax payments in your region. You can obtain this information from the Federal Tax Service or on the Internet (by typing the keywords in the search bar: Law “On Transport Tax” and indicate your region).

Stage 1. Compose an application

Once you are sure that you are eligible for a discount, you can proceed directly to the procedure for applying for benefits. As mentioned earlier, you can avoid paying the transport fee only by submitting a corresponding application to the Federal Tax Service.

The application form for the benefit is provided by order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/897@ (previously, until 2018, the application was drawn up in free form). This application form provides for several taxes at once (transport, property, land), so you can declare your intention to receive benefits only for transport, and in one application you can indicate your intention for other taxes. The application details also provide notification of the selected transport in respect of which the benefit will be applied.

The application is submitted once, but if the tax object (car) subsequently changes, then the application must be submitted again with current data.

The application form can be said to be .

Stage 2. Collecting documents

In addition to the application, you will need a number of other documents that need to be submitted to the Federal Tax Service. IN general procedure must be submitted along with the application^

• passport
• pensioner's ID.

You should prepare copies of documents, but also have the originals with you in case they are needed for verification. It should be noted that the list of required papers in different regions RF are different from each other.

For example, the tax authority may also require copy of vehicle passport to obtain confirmation of your title to the car. Therefore, before you start assembling the package necessary papers, contact the tax office and clarify what exactly and in what form you will be required to provide.

According to the law, taxpayers may not provide these documents to the inspectorate, but only indicate their details in the application. But often this becomes a problem, since the tax office may not confirm the information and will deny the benefit, so better documents imagine - it’s safer.

Stage 3. We transfer the documents to the Federal Tax Service

So, all the documents have been collected, the application has been drawn up, you can move on to the next stage - directly submitting the papers to the Federal Tax Service, and to absolutely any one, regardless of place of residence, registration (the tax authorities themselves will forward the documents to the required inspectorate).

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

You also have the opportunity to send documents via the Internet. This can be done by registering on the Federal Tax Service website and gaining access to the service “ Personal Area" By sending copies of papers by email, You will receive confirmation of their acceptance and receipt of benefits.

The document must be submitted before December 1 of the year in which the tax must be paid. But it is better to do this in advance, since the tax authorities will check the application for another 10 days. Experts advise not to put off this issue and provide information and documents as soon as the right to a benefit arises.

Question answer

Question: The car is registered in Chelyabinsk, and the owner is registered in Magas, Ingushetia. In Chelyabinsk there are discounts for pensioners, in Magas there are none. Is the owner entitled to a benefit?

Answer: No, the owner will pay the amount in full, since the benefit applies depending on the registration of the owner, not the car.

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

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

Question: The owner of the car has reached retirement age, but has not submitted the relevant documents to the Federal Tax Service. Can he count on benefits?

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

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

Preferences for Muscovites on transport tax for 2019

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

Muscovites pay a fee for owning vehicles in accordance with Moscow City Law No. 33, taking into account the provisions of Federal Law No. 117. Is there a transport tax benefit for pensioners in Moscow? This is a question that older citizens ask.

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

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

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

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

There is no provision for pensioners in 2019 in Moscow.

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

It is not difficult to independently calculate the expected tax amount.

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

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

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

A motorcycle will cost less:

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

Who can count on a discount in the capital

Elderly people cannot claim privileges regarding the transport tax if they are recipients of state benefits due to age. Benefits for pensioners on transport tax are possible in Moscow if the taxpayer submits to the Federal Tax Service employees documents confirming the validity of the reduction in the amount of duty. Moscow legislation provides for a 100% discount on Cars up to 200 l/s for:

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

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

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

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

How to apply for a benefit

The Federal Tax Service is a structure authorized to provide clarification on whether there is a benefit for paying transport tax for pensioners in Moscow. According to Article 363 of the Tax Code, the fee is paid at the location of the vehicle. Article 83 of the Tax Code recognizes the place of residence as the location individual- the owner of the car.

For the concession to take effect, the applicant must apply a reduction factor. The privilege is of a notification nature; without the taxpayer, the inspectorate will calculate contributions in the general manner.

Timely submission of the application and relevant documents to tax authorities is the main criterion for the implementation of relief.

The Inspectorate suggests established form form, sample filling. Copies of documents that serve as justification for the relief can be attached to the application - a certificate, an order book, a certificate from a medical institution. The inspectors will request the missing information from the traffic police and the Pension Fund of the Russian Federation.

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

Transport tax for pensioners in 2018, its amount and terms of payment are regulated, as in previous years, Tax Code Russian Federation and regional legal acts. Each region has the right to establish additional discounts for its senior citizens. Transport tax benefits for pensioners in 2018 are being actively discussed at the Ministry of Finance Russian Federation, and it is possible that some of them will be enshrined at the federal level.

What is transport tax

A vehicle tax is a fee levied on the owners of any registered vehicle. The amount charged is influenced by various factors- from technical characteristics to the place of registration. The main purpose of the fee in question is to accumulate a financial base to support the state’s road network - repairing worn-out surfaces and building new roads.

Which vehicles are taxed?

Subject to taxation the following types means of transportation:

Motorcycles, scooters.

Self-propelled vehicles on pneumatic, caterpillar tracks.

Water and air vehicles.

What determines the amount of tax?

The amount of the fee paid by vehicle owners depends on several parallel factors. The category to which the vehicle belongs (passenger car, watercraft, self-propelled vehicle, etc.), place of registration. Rates are independently regulated by the region. When accruing tax deductions car make and engine power are taken into account. The less powerful engine- the lower the fee, and the minimum number of horsepower subject to tax is 100. Tax breaks are provided for certain categories of persons.

Do pensioners pay transport tax in 2018?

Veterans are exempt from paying the vehicle tax if the vehicle's engine power is less than 100 hp. In other cases, depending on the characteristics of the vehicles, preferential terms on the territory of most constituent entities of the Russian Federation, and the amount is calculated individually. If the power of the existing equipment exceeds the above level, then only the number of horsepower exceeding 100 is subject to the tax.

For example, the approved tax rate is 10 rubles per 1 hp, and a pensioner owns a car with a 110 hp engine. The fee will be 10*10=100 rubles. If there is more than one vehicle owned by a pensioner, the second vehicle is taxed as usual.

In 2018, all citizens who have reached the age of 60 (men) and 55 years (women) receiving a legal state pension have the right to use preferential conditions for car tax for pensioners. The exception is citizens who previously worked in the far north, for whom the age is reduced by five years and is 55 for men, 50 for women.

Regional legislation

Tax rate is one of key factors affecting the amount of the fee is regulated at the regional, not the federal level. In 2018, it will be 5-25 rubles per 1 hp, that is, drivers will pay differently for the same car depending on the region. In addition, there is the concept of local benefits, i.e. the rate may be reduced or increased for different categories of motorists - disabled people, veterans, etc.

Moscow pensioners in 2018 will not be included in the list of citizens whose transport is exempt from taxation. They, like other Muscovites, will be able to avoid paying only if the power of their car is less than 70 hp. Preferential terms of fees will remain only with large families. In St. Petersburg the situation is somewhat different. Pensioners of the northern capital are exempt from paying the fee for one vehicle registered in the name of an elderly St. Petersburg resident, with some reservations. The following vehicles owned by a pensioner are not subject to taxation:

A domestically produced passenger car older than 1991, with an engine no more than 150 hp.

Water vehicles with an engine up to 30 horsepower, except motor sailing vessels.

Residents Novosibirsk region Those who have reached retirement age will receive the following benefits:

cars with engine power up to 150 hp. are subject to 20% tax;

motorcycles with an engine up to 40 hp does not require payment of a fee;

Self-propelled vehicles on tracked and pneumatic tracks are subject to a tax of 5% of the rate approved by the regional authorities.

Federal regulations

Transport fees are regulated by local authorities separately for each region, but there are standards approved at the federal level. According to requirements federal authorities, military transport and passenger cars equipped for disabled people are not subject to taxation, and the age category is not limited.

Child with disabilities is entitled to the benefits provided to his parents if the vehicle is intended for his transportation. Cars with engine power up to 100 hp, obtained with the support of authorities social protection for disabled people, also belong to the group of preferential vehicles. This rule fair for all people with disabilities.

How to apply for transport tax benefits for pensioners

Car tax for a pensioner who has completed labor activity, is a significant waste. But in order to take advantage of the benefits, each pensioner will have to take care of himself: collect a package of documents and submit it to the federal tax service office. Current legislation does not oblige Federal Tax Service employees to collect information about beneficiaries; benefits are of a declarative nature.

Application to the Federal Tax Service

To pay transport tax for pensioners in the future 2018, a driver who wants to take advantage of preferential tax conditions must write an application to the Federal Tax Service. The right to receive a discount or exemption from the fee must be confirmed by certain documents - pension certificate, health certificate, veteran's certificate. If these conditions are met, the transport tax for pensioners may be reduced.

When submitting an application, you must certify it with your signature, indicating the following information:

The name of the Federal Tax Service branch to which the citizen applies.

Name and position of the addressee of the application.

Full name and contact details of the applicant.

Series, passport number, TIN and registration address of the recipient of benefits.

Grounds for receiving a discount or tax exemption with details of documents confirming this.

List of documents attached to the application.

Date of application.

Submission methods

The current legislation of the Russian Federation allows filing an application for benefits in several ways:

Paper application. Traditional form appeals to federal services by personally appearing at the tax office with all documents.

Postal appeal. Convenient way, if it is difficult to get to the Federal Tax Service, where the citizen is obliged to provide certified copies of documents and the original application. Since 2014, notarization is not required; a citizen can leave the inscription “Correct” on the copy, a signature with a transcript, and the date of certification.

Electronic view applications are a progressive method of circulation. Using the service on the website of the Federal Tax Service of Russia, you can leave a message with an attached application and scans of documents with the personal digital signature of the sender.

What documents must be attached to the application?

PTS, vehicle registration certificate, copies of these documents;

original passport and photocopy of 2-3 pages;

documents guaranteeing the right to benefits - pension certificate, medical certificate, veteran’s certificate, etc.

Are pensioners exempt from paying transport tax in Moscow?

The tax rate will not decrease for pensioners everywhere in 2018. According to the Moscow City Law of 07/09/2008 “On Transport Tax” (as amended on 07/12/2017), age pensioners are not provided with preferential conditions when paying transport fees. In this case, vehicle tax will not be levied on participants in the hostilities of the Great Patriotic War. Patriotic War, Heroes of the Soviet Union and the Russian Federation. In addition, benefits are provided to victims of Chernobyl disaster, disabled people of the first and second groups.

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