Vehicle tax for combat veterans. Benefits for combat veterans of Chechnya on transport tax
The owners of the vehicle after its registration are forced to take on the burden of the annual tax payment to the state treasury.
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In which legislative acts Is there any information that will be useful to people of this status?
What do you need to know?
Transport tax is calculated according to. The rate, procedure, payment term, report form are clearly regulated.
But regional offices retain the right to independently regulate tax benefits and the grounds for their use by taxpayers.
Payers
The payer of the transport (road) tax is an enterprise and an individual. This applies to both Russian citizens and foreigners, as well as stateless persons.
Transport must be registered in the name of the owner in one of the authorized bodies of the Russian Federation in accordance with the conditions specified in the legislative acts.
If an organization applies a special tax regime(UTII, USN), tax obligations will not be lifted.
Objects of taxation
Items subject to tax include:
- automobile;
- motorbike;
- scooter;
- bus;
- pneumatic and caterpillar transport;
- airplane;
- helicopter;
- yacht;
- sailing vessel;
- boat;
- snowmobile;
- snowmobile;
- powerboat;
- jet ski;
- tugboat and other vehicles that have been registered in accordance with legislative acts.
No owner tax required:
- Rowing boats, as well as motor boats, if the engine power does not exceed 5 hp.
- Passenger cars that are equipped for the needs of people with disabilities, as well as cars whose engine power is not more than 100 hp. (73.55 kW), which were obtained with the help of the social protection authorities of citizens in accordance with the law.
- Commercial sea and river vessels.
- Passenger and cargo sea, river and aircraft, which is the property of an enterprise engaged in cargo and passenger transportation.
- Tractor, self-propelled harvester of any brand, special car (milk carrier, veterinary assistance, etc.) that are registered to the manufacturer of agricultural products.
- Transport, which is the property on the basis of the rights of economic management or operational activities of executive structures, when, according to the law, military and equivalent service is provided for.
- Transport that was stolen, if such a fact is documented.
- Aircraft and helicopter air ambulance and medical services.
Who is a combat veteran?
Is there a benefit?
According to legislative acts, in 15 republics, 6 territories, 25 regions and 4 autonomous regions(and this is 60% of the constituent entities of the Russian Federation) benefits for transport are not provided to war veterans.
In the remaining 33 subjects of the country, regional authorities provide benefits for this category of the population.
If the government decided to abolish the vehicle tax for war veterans, then car owners do not need to make transfers to the budget if their “iron horse” has a power not exceeding 150 hp.
An exemption is an opportunity not to pay tax on one vehicle, in some areas - two, which have been registered for a certain period of time for a civilian - a veteran.
A participant in hostilities, if the benefit is provided for in the region, will be exempt from tax in cases where:
To use the benefits, an individual must submit to the tax structure and related documents that confirm the status of a combat veteran.
There is such a classification of areas in which veterans are eligible for benefits:
Benefit content | Condition |
An individual can be completely exempted from the need to pay transport tax without any restrictions on the technical features of the car, except for engine power | Registration in Moscow, the Republic of Adygea, the Kabardino-Balkarian Republic, Lipetsk, Murmansk, Sakhalin, Tula regions |
There are some restrictions on the provision of benefits | 150, 120, 100 and 80 hp, depending on the subject of Russia |
Can be downgraded tax rate along with restrictions on engine power | 30, 50, 70% or 10 rubles for 1 horsepower |
Lowering rates without limiting the technical performance of cars | — |
Benefits are established and can be applied not where the vehicle is registered, but where the car owner lives or has a residence permit.
For example, the transport tax for war veterans by a citizen living in Moscow (if registered in another city) must be paid in accordance with the benefit established by the Moscow authorities. The benefits of another city are then not valid.
Payment Features
Transport taxes are paid on the date specified in.
Although for local regional governments the right to regulate the time of transfers remains, there is a restriction - payment must be made no earlier than November in the year following the reporting period.
Tax on cars that were registered before 08/24/2013 is paid at the place where they were registered. After this date, taxes are paid at the place where the owners are registered.
In the event that the last possible day for transferring funds to the treasury turned out to be a day off, then payment can be made on the first working day after it ().
Payments must be made after receiving notifications from tax office in specified dates, which are sent no later than 1 month before the expected date of payment.
The notification will contain information ():
- about the data of the tax payer;
- about transport;
- tax base;
- rate;
- the number of months for which you need to pay the amount;
- about benefits;
- the amount of transport tax;
- terms of making funds to government agencies.
In case of late payment of transport tax, the authorized bodies will recover the amount of non-payment, penalties, fines ().
It happens that the notification did not come. Then don't wait, as you risk missing tax deadlines. Go to the authorized bodies yourself and get a duplicate of the document.
Example
Often questions arise from owners of two or more vehicles. Consider several options for paying taxes.
Option 1
The war veteran's place of residence is Moscow, and the car was also registered in the same city. He has two passenger cars: one - 150 hp, the other - 190 hp.
The owner can choose one of the cars to which the benefit will be applied. It is more expedient to opt for the second one and not pay tax on it. Then the amount for the first vehicle will be charged in full.
Option 2
Accommodation and registration are the same. But one car has an engine power of 250 hp, and the second - 300 hp.
In this case, veteran benefits are not provided and vehicle tax is paid on common grounds, without reductions and exemptions.
Option 3
One car with a capacity of 280 hp is registered per veteran. Benefits are not provided and the tax is paid in full.
In order to be able to reduce the tax or cancel it altogether, the payer should apply with an appropriate application.
Transport tax for war veterans in Moscow
According to Art. 4 p. 1 p. 5 of the Tax Code, a combat veteran (in Moscow) can apply a benefit to one vehicle, the power of which is not more than 200 hp.
The payer has the right to choose one of the proposed options for depositing the amount into the state treasury. The exemption does not apply to water, air transport, snowmobiles and snowmobiles.
To receive a benefit, a combat veteran must confirm his eligibility with the following documents:
- Statement in tax structures where you are registered. Specify the grounds for benefits and transport data.
- A copy of the documents that confirm the status of a combat veteran.
- TIN, copies of the vehicle passport.
According to the legislation currently in force in Russia, benefits are provided for many civilian categories. This material will focus on people who bear the proud title of veterans, who are fully or partially exempt from paying state contributions due to their achievements. Next, consider what tax incentives military veterans are provided by the state.
Under the actions of a combat nature is meant not only the Great Patriotic War, but also other battles to defend the USSR, as well as modern Russia, in addition, in the implementation of debt for other military duties assigned to a citizen.
List of areas of taxation for which veterans qualify for benefits
According to the letter of the law, in our country, representatives of the veteran stratum of the population are provided with relief on the following tax payments:
- personal income tax;
- on transport tax;
- property deductions;
- land payments;
- fees from the state.
Let's take a look at all of the above in order.
Benefits for personal income tax
The abbreviation personal income tax stands for income tax. individual, differently income tax. This deduction in favor of the country's budget is one of the most voluminous, bringing a substantial part of all the funds coming from citizens to the country.
So, the relief of the tax burden on Russian citizens who have accomplished a military feat is carried out as follows: for veterans, the financial base, which serves as the basis for calculating and making monthly income payments, is reduced by 500 rubles.
Officially, this indulgence is called the standard tax compensation- deduction from the state. The right to use this compensation by citizens who have gone through military events is indicated in Tax Code Russian Federation, his article No. 218. It turns out that they pay deductions for incoming cash standard rate, but the amount in any case becomes less. This right applies to all types of income:
- salary;
- money received from the sale of any property;
- under an agreement between the customer and the contractor, etc.
Let's take an example. You are a combat veteran, while working in a company and receiving a salary of 20 thousand Russian rubles. Consequently, 13% of the due amount of money is withdrawn from you every thirty-day period, and the employer sends the deduction to the country's budget. However, thanks to the benefit due to you, the deduction will be calculated as follows: 20 thousand - 500 rubles * 13% = 2 thousand 535 rubles. If they were not a veteran, then the calculation would be made as follows: 20 thousand * 13% = 2 thousand 600 rubles. It turns out that the treasury would get 65 rubles more. It turns out that in a year you will give 780 rubles less money to it.
The methods for obtaining income tax benefits are as follows:
- directly through the employer to wages withheld tax in a smaller amount;
- at the tax office in cash, at the end of the year, one-time collect the accumulated amount of overpayments.
In the first option, a citizen must go to the accounting department at work and write an application there, in which they declare the right to receive a personal income tax deduction, and at the same time provide originals or certified photocopies of documents that play the role of the basis for obtaining benefits, that is:
- veteran's certificate;
- passport, etc.
To receive funds at the end of the twelve-month period, to the branch tax service at the place of residence, the veteran must submit documents.
Table 1. Required Documents
Document | A photo |
---|---|
Declaration form 3-NDFL | ![]() |
Application in which to set out the requirement to provide an overpayment of personal income tax | ![]() |
A copy of the veteran's certificate and other documents confirming this status | ![]() |
Not everyone succeeds in filling out the 3-NDFL declaration correctly the first time. To avoid mistakes and save time, we suggest that you familiarize yourself with our In it you will find step by step instructions on filling out the certificate 3-NDFL.
Only those citizens who, while participating in hostilities, received a disability of one of the three groups due to:
- getting seriously injured;
- shell shock;
- injury.
For them, the ruble reduction of the financial base for calculating deductions on a monthly basis will not be 500 units Russian currency, but as many as 3 thousand.
Transport tax relief
According to the rules specified in Chapter 28 of the Tax Code of the Russian Federation, which contains information on transport tax, for citizens who took part in the hostilities, benefits on deductions for transport are not provided at the federal level, but are available at the regional level.
This means that the authorities of specific constituent entities of the Russian Federation have the right to establish preferential taxation on transport deductions for this category of citizens and other residents of Russia who are somehow different from the inhabitants.
The situation today is such that some subjects have taken advantage of the opportunity to establish indulgences, while others have remained with the original method of conducting taxation.
Note! This relief of the burden of the payer is not made for the region of registration or use of the motor vehicle. It is valid for the subject of the Russian Federation, where the veteran who took part in the hostilities is registered, who owns the transport.
Let's take an example. You have purchased a car and carried out the procedure for its registration in the city of Rostov, while you yourself are registered and live in St. Petersburg. It turns out that you do not have the right to take advantage of more favorable Rostov benefits, although you are a veteran, but St. Petersburg tax concessions are valid for you.
There is a list of areas that completely exempt veterans from paying transportation tax. These prominent subjects of the Russian Federation include the following areas:
- Voronezh;
- Saratov;
- Samara.
Tax incentives for property deductions
The tax legislation in the field of property deductions for individuals in the form in which we know it today has been valid since 2015. It was then that the new chapter of the Code, which came out at number 32, came into force. Its 407 article states that veterans of military battles are provided with a benefit on property deductions at the federal level.
It is granted for one taxable denomination that is not engaged in business activities. For example, for one apartment, garage, house, etc.
In order to receive a benefit, it is necessary to provide the following official papers to the tax office at the place of residence:
- an application written on behalf of the applicant for state relief on payments;
- documents that play the role of the basis for obtaining benefits, that is, a veteran's certificate, etc.;
- a tax notice, inside which the property name chosen by the citizen to provide benefits will be indicated.
Pay attention to the last point! If you do not make a choice on your own and at the same time own several property objects, then the inspection will determine the name and put you before the fact.
Before 2015 federal benefits in this area of taxation for the discussed category of citizens were not provided.
Relief for veterans on land tax
Concerning land tax, according to it, veterans are offered a quite tangible benefit in the amount of 10 thousand rubles for each payer of contributions falling into this group. If he owns a plot of land, he can reduce the financial base by the amount indicated above for calculating tax on it.
A citizen can use the veteran's right to receive concessions only by presenting the relevant documents, that is:
- veteran's certificate;
- papers confirming that he owns a piece of land.
Despite the fact that the government did not decide to completely exempt the veterans from paying these deductions, it allowed to reduce cadastral value object for 10 thousand rubles. Yes, considering the cost land plots in Russia, the amount will not be large, however, this is a kind of veteran help.
It turns out that the formula for calculating the amount of tax for this category of citizens is as follows:
(K - 10,000) * C
Where K is the cadastral price of a piece of land owned by a citizen from the category under discussion, 10,000 is a veteran deduction, C is the current tax rate.
If, according to the cadastre, the price of an object is not higher than 10 thousand rubles, then the tax is reset to zero and the person who took part in the hostilities will not have to pay it. If it is still higher, then the payment is made in an amount equal to the excess.
State Duty and Veteran's Benefits
This fee is paid by people when interacting with the court, when they apply to it so that the court can exercise their legal protection. At the same time, it is active only when interacting with:
- civil courts;
- world judges.
The application of relief occurs only when the value of the claim filed with the court does not reach 1,000,000 rubles. Otherwise, the payment will have to be made, however, still in a smaller amount.
Video - Combat Veterans Benefits
Summing up
Obtaining benefits for combat veterans in Russia is a bureaucratic and difficult process, but the benefits themselves leave much to be desired, as the people say. Nevertheless, there are situations when every penny counts, and it’s not worth just giving up the benefits that are due. Read the text carefully. If you have additional questions, please call for more information about veterans' benefits. hotline tax service 8-800-222-2222.
The basis for support is that a citizen belongs to a certain category of persons who have committed actions worthy of gratitude from the Fatherland and society. indulgences on transport tax for combatants who have received the status of a veteran are established by decision of the region.
Do combat veterans pay vehicle tax?
The State Duma is considering a bill that exempts veterans of military operations from transport tax in respect of one object of a means of transportation. A similar initiative is expected to be implemented in 2016.
According to the provisions of the Federal Law "On Veterans", the preferential category of veterans of this group is quite extensive and includes the following groups of persons - participants in hostilities:
- in Soviet Union;
- in Russia, including in Chechnya and in the fight against terrorism in the North Caucasus;
- abroad, including in Afghanistan.
It includes:
- military men who served in the Armed Forces of the Union of Soviet Socialist Republics, the Russian Federation and the Joint Armed Forces of the CIS;
- having orders or medals;
- having honorary titles of our country or insignia from various departments;
- persons who have received a disability in the course of military service.
The duration of service for the defenders of the motherland listed in paragraphs 1-3 must be at least 20 years.
What are the perks?
The amount of tax preferences for the transport tax may not seem so large, but in combination with other social support measures, it is a certain help to these categories of veterans.