When are tax breaks granted? The procedure for calculating property tax for pensioners
In February 2016, the employee provided documents on the establishment of his disability from 04/21/2008 (indefinitely). Please tell me, from what moment should we establish a reduced working week and extended annual leave for him, from the moment the documents are submitted or from the moment the disability is established?
Answer
Answer to the question:
Informing the employer about disability is the right, not the obligation of the employee. The employer, in turn, is not entitled to make inquiries about the health status of the employee.
Meanwhile, at present the employer does not have the opportunity to find out about the disability employee (both when hiring and in the course of his labor activity), if the latter himself does not want to provide the employer with the specified information. The only exceptions are those cases when an employee is hired for a job requiring a preliminary and (or) periodic medical examination. However, even in this case, only signs indicating the disability of the employee can be identified, but the disability itself cannot be established. For this, the employee should be sent for a medical and social examination.
In this situation, one can speak of employee abuse of his right, i.e. he specifically did not previously inform the employer that he was entitled to a special regime and additional guarantees. The employer should involve witnesses, record the fact that documents on disability were presented on that particular day and hour and at this office. Thereafter from the date of receipt of documents grant the employee the right to use annual paid leave of 30 calendar days per working year and establish a reduced working week.
In connection with the increase in judicial practice of similar cases, paragraph 27 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation” (hereinafter - the Resolution of March 17, 2004 No. 2) clarifies the following:
At the same time, the employer is obliged to ensure that the buildings and other objects used by him are equipped with signs made in Braille and in an easily readable and understandable form, as well as to encourage the access of disabled employees to new information and communication technologies and systems, including the Internet ().
In addition, employees with disabilities are guaranteed:
- prohibition of discrimination on the basis of disability in all matters relating to all forms of employment, including conditions of employment, employment and employment (both in the public and private sectors), retention of employment, promotion at work;
- protection of the rights to fair and favorable conditions labour, including equal opportunities and equal pay for work of equal value, safe and healthy working conditions;
- ensuring the exercise of labor rights, including the right to professional associations;
- Access to general programs technical and vocational guidance, employment services and vocational and continuing education;
- ensuring reasonable accommodation of the workplace;
- encourage programs for vocational and qualification rehabilitation, job retention and return to work.
Such guarantees are established by the Convention on the Rights of Persons with Disabilities.
Nina Kovyazina,
3. Question from practice: how to organize a workplace for a disabled person
The answer to this question depends on the circumstances. specific situation and characteristics of the employer.
The employer must organize the workplace of a disabled person in accordance with the approved ones.
Equipping special workplaces for the employment of disabled people includes the selection, installation and operation of the main technological equipment, technological and organizational equipment, tools, auxiliary equipment, the use of which allows creating conditions for the disabled person to perform his labor functions at the workplace.
The employer equips a special workplace individually for each specific disabled person, as well as for a group of disabled people with the same type of body dysfunction and disability.
The equipment of special workplaces includes the following steps:
- analysis of the needs of a disabled person in equipping a special workplace based on the information contained in, in accordance with the nature of the work of a disabled person, his labor functions, technological, psychological and meteorological features of the performance of labor functions at a special workplace;
- formation of a list of measures aimed at equipping special workplaces for the employment of disabled people, including the development of a list of basic technological equipment, technological and organizational equipment, tools, auxiliary equipment, the use of which ensures the implementation by a disabled person of his labor functions;
- implementation of a list of measures aimed at equipping special workplaces for the employment of people with disabilities, including the purchase, installation and adjustment of the main technological equipment, technological and organizational equipment, tools, auxiliary equipment.
At the same time, the equipment of special workplaces for the employment of persons with disabilities should not interfere with the performance of the labor functions of other employees.
This is stated in the paragraphs and Basic requirements for equipping workplaces, approved.
The requirements for equipping special workplaces for the employment of disabled people are applied depending on the nature of the impaired functions and restrictions on the life of a particular disabled person, as well as taking into account the position, nature of work, labor functions performed by the disabled person.
So, a workplace for the visually impaired can be equipped with video magnifiers, magnifiers, adapted video displays, printers for printing large print, means for writing, made in Braille, sound recording and sound reproducing equipment, the use of sounding visual information is provided.
For the hearing impaired, the requirements for workplace equipment include the use of sound amplifying equipment and loud-speaking telephones. Visual indicators can also be used, converting sound signals into light, speech signals into a text running line.
For disabled people with impaired functions of the musculoskeletal system, an unhindered access to the workplace and a turn of the wheelchair should be provided. The elements of the workplace should be located as conveniently as possible, with the ability to change the height and inclination of the working surface, the seat of the working chair. If necessary, the workplace should be equipped with a special seat that provides force compensation when standing up, as well as special devices for capturing and holding objects and parts.
For disabled people moving in wheelchairs, taking into account the work function performed, it is necessary to provide for unhindered access to the workplace and turning the wheelchair around. The space under the elements of the equipment should create conditions for access and work on a wheelchair.
This procedure is provided for in the Basic requirements for equipping workplaces, approved.
Depending on the type of activity of the employer, it is also necessary to follow the requirements of by-laws for the ergonomics of the workplace of a disabled person and its organization, in particular, building regulations (for example, SNiP 35-01-2001, approved, SP 35-104-2001, approved), sanitary regulations(for example, approved), etc.
Thus, in each specific case, organize special jobs for the disabled, taking into account:
- the type of activity of the organization and the specifics of the requirements for the protection of labor of disabled people in it;
- professions;
- the nature of the work performed;
- degree (group) of disability;
- the nature of functional disorders and limitation of the ability to work;
- the specifics of a particular workplace;
- mechanization and automation of the production process;
- other objectively existing factors.
It should be noted that a special workplace for a disabled person should ensure the safety of his work, as well as work with minor or moderate physical, dynamic and static, intellectual, sensory or emotional stress. In addition, in the course of work at this workplace, it is necessary to exclude the possibility of deterioration in the health or injury of an employee with a disability.
Such conclusions follow from the totality of the provisions of the Labor Code of the Russian Federation, articles, Law of November 24, 1995 No. 181-FZ.
Nina Kovyazina,
Deputy Director of the Department of Medical Education and Personnel Policy in Health Care of the Ministry of Health of Russia
4. Question from practice: what mode of work should be set for a disabled employee
For an employee with a disability of groups I or II, set a reduced working week of no more than 35 hours per week (). Such employees.
In relation to employees with disabilities of group III, a reduced working week is not provided for by law.
In addition, when determining the duration of the daily work (shift) of a disabled employee, it is necessary to take into account the data of the medical report - an individual disabled person (,). Since the requirements of this program are mandatory for the employer, he is obliged to establish for a disabled employee the length of the working day indicated in the program. This conclusion follows from Article 11 of the Law of November 24, 1995 No. 181-FZ.
If the reduced duration of the day or shift is not indicated in the individual rehabilitation program, the employer has the right to:
- determine its duration yourself. For disabled people of groups I and II - within the framework of a shortened working week;
- contact the health care institution that developed the program to clarify the length of the working day of a disabled employee.
Nina Kovyazina,
Deputy Director of the Department of Medical Education and Personnel Policy in Health Care of the Ministry of Health of Russia
5. Answer: How to determine the duration of the annual leave of an employee with a disability if he received a disability during the working year for which the leave is granted
The duration of the annual leave of an employee with a disability must be at least 30 calendar days per working year. It does not matter whether he was disabled at the beginning of the year, or whether the disability was assigned to him during the year. This is explained as follows.
Article 23 of this law establishes the duration of the annual leave of a disabled person, which should not be less than 30 calendar days. The right to receive extended leave arises from the employee from the moment he is recognized as disabled. At the same time, not a single regulatory legal act on labor legislation provides for a reduction in vacation in proportion to the time elapsed from the beginning of the year until the onset of disability.
Thus, an employee recognized as disabled is entitled to leave of at least 30 calendar days, regardless of when he was recognized as disabled - before the start of the corresponding working year or during this year.
The legitimacy of this approach is also confirmed by judicial practice. See, for example, .
Nina Kovyazina,
Deputy Director of the Department of Medical Education and Personnel Policy in Health Care of the Ministry of Health of Russia
With respect and wishes for comfortable work, Tatyana Kozlova,
Expert Systems Personnel
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The taxpayers listed above who have a vehicle with an engine power of more than 100 hp. (over 73.55 kW), pay the amount of tax calculated as the difference between the amount of tax on this vehicle and the amount of tax on a vehicle with an engine power of 100 hp. (73.55 kW). Taxpayers who are natural persons entitled to more than one transport tax credit are entitled to one of the stipulated credits at the choice of the taxpayer. In order to take advantage of the vehicle exemption, individuals must submit tax authority at the place of residence an application, which must indicate the objects of taxation (vehicle, etc.) for which the benefit is claimed, as well as documents confirming the right to use the benefit 3.
What are the exemptions for personal property tax?
Dear taxpayers! The time is approaching when the tax authorities will start mass accrual property taxes. TO property taxes paid by taxpayers - individuals include: transport tax; land tax; property tax individuals. In order for the amounts of taxes to be calculated correctly, taxpayers must timely submit to the tax authorities documents confirming the right to tax incentives.
According to the Tax Code Russian Federation the use of tax benefits is a right, not an obligation of the taxpayer and is declarative in nature. That is, the taxpayer himself decides whether to use the tax benefit, refuse it or suspend its use. The following categories of taxpayers are eligible for benefits: 1.
Property Tax Benefits for the Disabled
the Great Patriotic War, combat invalids, veterans of the Great Patriotic War and combat veterans; - military personnel and persons of the rank and file and commanding staff of the internal affairs bodies who became disabled due to injury, concussion or injury received in the line of duty military service(official duties); - citizens who became disabled as a result of the disaster at the Chernobyl nuclear power plant, an accident at production association"Mayak" and nuclear tests at the Semipalatinsk test site; - one of the parents (adoptive parents), guardians, trustees of a disabled child; - individuals who are pensioners in accordance with the pension legislation of the Russian Federation - disabled persons from among the persons not specified above, on which a vehicle with an engine power of up to 100 hp is registered. (up to 73.55 kW) inclusive.
clarification
Info
24/7 Legal consultation GET A FREE LEGAL CONSULTATION BY PHONE: MOSCOW AND MOSCOW REGION: SAINT PETERSBURG AND LENIGRAD REGION: REGIONS, FEDERAL NUMBER: Tax benefits for disabled people of groups 1, 2 and 3 - personal income tax deduction for disabled people In Russia, there are a lot of various laws and regulations that allow persons with disabilities have certain tax benefits. They are exempt from some taxes, some pay only partially. In other words, this is an excellent help that is important to know about in order to exercise your right to receive benefits.
Tax benefits for disabled people of groups 1, 2 and 3 are provided throughout the year. Personal income tax benefits for the disabled imply the return of funds to the disabled person. Deduction of personal income tax for a disabled person of groups 1, 2 and 3 is carried out in a special way and must be paid stably.
What tax benefits do disabled people of groups 1,2,3 have in 2017 and 2018
For example, for transport tax it is necessary to present documents for a car, and for property tax - additional relevant documentation. What deductions can be In addition to the above deduction, disabled people of groups 1 and 2 have the right to apply for another standard one. It can be granted both for one and for subsequent minor children.
Important
The amount of the deduction directly depends on the number of minor children in the family. It is worth noting that Article 218 of the Tax Code of the Russian Federation contains a complete list of citizens who are entitled to the deduction in question. Tax deduction relies in the amount of 500 rubles. Exemption from payment Disabled people of the first and second groups have benefits on the issue of exemption from some kind of taxation.
In particular we are talking on exemption of property and transport tax. All conditions that must be met have been discussed above.
Tax relief for property tax for disabled people of the 1st group
Heroes of the Soviet Union; ⇒ Heroes of the Russian Federation; ⇒ persons awarded the Orders of Glory of all three degrees Book of the Hero of the Soviet Union or the Russian Federation, order book ⇒ disabled people of groups I and II and disabled since childhood Certificate of disability ⇒ participants in the Great Patriotic War; ⇒ combat participants operations to protect the USSR;⇒ veterans of military operations Identity card of the participant of the Great Patriotic War; certificate of a combat veteran ⇒ civilians of the Soviet Army, Navy; ⇒ employees of the internal affairs bodies and state security during the Great Patriotic War; ⇒ persons who were in the cities during the Great Patriotic War, participation in the defense of which is counted in length of service for assigning a pension on preferential terms Certificate of a participant in the Great Patriotic War or a certificate of the right to a benefit Citizens (incl.
On the procedure for granting benefits on property taxes of individuals
And this means that employers who pay their employees at the minimum wage must raise their salaries from May 1.< … Неявка на работу – не всегда прогул Работник заболел, но не предупредил об этом работодателя и не выходит на связь. Может ли работодатель в подобной ситуации засчитать работнику прогул со всеми вытекающими последствиями? < … Главная → Бухгалтерские консультации → Налог на имущество Актуально на: 28 февраля 2017 г. Налоговым кодексом установлены льготы по налогу на имущество организаций. Причем в одних случаях под льготу подпадает имущество определенных организаций, в других –имущество определенного «типа» независимо от категории организации, которой оно принадлежит.
Also, benefits can be established by the laws of the constituent entities of the Russian Federation (clause 2, article 372 of the Tax Code of the Russian Federation).
Corporate property tax benefits
What benefits will disabled people have in 2017 and 2018 In 2018, disabled people who have the first and second groups have privileges:
- benefits for the treatment and prosthetics of teeth;
- for the purchase of medicines;
- they are reimbursed for the cost of treatment in a sanatorium and resorts.
- for education.
See also: Land tax benefits for pensioners In 2017 and 2018, people with disabilities will have the opportunity to choose whether to use services or wish to receive material compensation. In addition, social pensions will be indexed by 12%, and the size of social benefits by 5.5%. In addition, the disabled will continue to benefit from medical care.
No changes are expected in this respect.
In addition, according to the law, there are tax benefits on inheritance and on property that is transferred by donation. In particular, they may not pay taxes when they inherit residential houses, a car, which become the property of disabled people with the first or second group. See also: Benefits provided for land tax pensioners Why disabled people need to know about their rights Unfortunately, in our country, many disabled people experience serious difficulties.
Attention
For its part, the state is making every effort to alleviate their situation. However, the situation is complicated by the fact that people with disabilities know about their social benefits, but do not have any information on taxation. That's why you need to visit sometimes. tax office by place of residence.
The fact is that regional authorities have the right to amend tax acts.
From what period does the disability property tax exemption apply?
In connection with the adoption federal law dated October 4, 2014 N 284-FZ “On Amendments to Articles 12 and 85 of Part One and Part Two of the Tax Code of the Russian Federation and Recognizing the Law of the Russian Federation “On Taxes on Property of Individuals” as invalid, it is planned to include in tax code of the Russian Federation (hereinafter referred to as the Tax Code) of the new chapter 32 “Individual property tax”, from January 1, 2015, the procedure for granting benefits on the property tax of individuals has changed dramatically. A tax benefit is granted for non-used entrepreneurial activity one object of taxation of each type (for example, in relation to one residential building) at the choice of the taxpayer, regardless of the number of grounds for applying tax benefits.
Semipalatinsk test site Documents confirming the age of children and kinship with the indicated citizens (birth certificate, passport). Documents confirming the attribution of one of the parents to citizens exposed to radiation due to the accident at the Chernobyl nuclear power plant. Certificate of a single sample ⇒ military personnel; ⇒ persons dismissed from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staff measures Certificate of a military unit or a certificate that can be issued by any military institution: - district military commissariat; - military unit; - military educational institution vocational education; - an enterprise, institution, organization of the former USSR Ministry of Defense, USSR State Security Committee, USSR Ministry of Internal Affairs, Russian Ministry of Defense, etc.
Depending on the degree of restrictions, a special medical commission also establishes a group of incapacity. On the legislative level they are entitled to various benefits and payments. Criteria for the appointment of a group It is possible to recognize the disability of citizens only in such cases as:
- loss of working capacity in full or in part;
- there is a need for regular maintenance. For example, a citizen is a bed patient;
- citizens have no limbs;
- the presence of any serious incurable disease;
- mental disorders;
- there was a loss of one of the internal organs;
- severe hearing or visual impairment.
In addition, it is necessary to pay attention to the fact that, according to the results of passing a medical examination of 1 or 2, including group 3, it also provides a degree of restriction in work - from 1 to 3.
St. Petersburg 100% 100% - 100% Leningrad region - - - 100% Krasnodar Territory 100% 100% - - Stavropol region 100% 100% 100% - Volgograd region 100% 100% - 100% Voronezh region 100% 100% 100% - Irkutsk region 100% 100% 100% - Murmansk region - - - 100% Sverdlovsk region 100% 100% 100% 100% Rostov region 100% 100% 100% - Chelyabinsk region 100% 100% - 100% The Republic of Dagestan 100% 100% 100% - The Republic of Bashkortostan 100% 100% 100% - What are the transport tax benefits for disabled people in the Russian Federation Regional benefits. The regions of the Russian Federation independently establish benefits for TN, therefore the sizes and rules for obtaining them are different everywhere. Most often, disabled people of groups 1 and 2 are exempted from car tax, however, regions where citizens with any disability categories do not have to pay for a car are also not uncommon - such rules, for example, apply in the Rostov and Voronezh regions.
Do people with disabilities pay road tax? what benefits?
Most often, these people experience problems with mobility, but are able to work with appropriate assistance. In most regions, the authorities give a 100% discount on car tax for disabled people of the 2nd group, but introduce necessary condition according to the maximum power of the vehicle.
For example, exemption from transport tax for disabled people in Moscow is valid only for cars with a capacity of less than 200 Horse power, and in St. Petersburg, the number of "horses" should not exceed 150. Tax on a car for disabled people of group 3 The decision on the availability of discounts on a tax on a car for disabled people of group 3 is also taken by the authorities of a particular region of the Russian Federation.
Most often, persons with a third disability group who own a car with a capacity of up to 100 horsepower are exempt from paying the tax.
Transport tax: benefits for the disabled
Disabled people in the capital, in principle, have to pay for transport. This rule applies to disabled people of the 3rd group.
According to the established rules, disabled persons of groups other than 3 in 2016-2017 do not make this payment. Moscow region Somewhat different rules are envisaged in the Moscow region.
The only caveat is the discount. Disabled people of the 3rd group in the Moscow region are entitled to a 50% discount. This means that this category of persons does not fully pay for the car they own.
The direction of such a plan is issued when a person has persistent limitations in working capacity and general life activity. In more detail, these are health problems such as:
- serious violation of respiratory functions;
- disorder in the functioning of the circulatory systems, digestion or general metabolism;
- violation of vital visual and auditory natural functions;
- dysfunction of touch and smell;
- various kinds of mental deviations, among which one can note the lack of the ability to perceive, remember, as well as the manifestation of personal will or ordinary emotions.
It is these factors that force a person to use social protection, since they are not able to provide themselves with a proper level of existence on their own.
Transport tax benefits for the disabled in 2018: 1, 2, 3 groups
The amount of payment depends on the year of manufacture of the car, as well as on the engine power. The nature of the payment It seems that everything is simple: every year, citizens who own a car must make Money transfers to the tax authorities.
Attention
Only in Russia there are various benefits. According to the established rules, certain categories of persons are exempted from taxes either completely or partially. That is why it will be necessary to find out whether disabled people of the 2nd group pay the transport tax.
This category of persons in many areas is considered preferential. The main problem of the studied payment is that the car tax is regional in nature. This means that the order and size of it is fully regulated by the municipal authorities of one or another locality. Ambiguity of Benefits This concept applies both to the procedure for calculating tax and to beneficiaries.
Do people with disabilities of group 2 pay transport tax in the Russian Federation?
Benefits for citizens with disabilities are provided in various areas of human life. Many car enthusiasts who own a personal car are wondering if the transport tax is intended for the disabled, whether there are benefits or not for it. Some concessions in the form of benefits are provided for in modern tax legislation and they are expressed both in a complete exemption from payment and in a reduction in the rate established in the region. In this article, you can get answers to questions about whether disabled people pay transport tax, whether there is an exemption for disabled people from transport tax, what documents are required to apply for benefits, and how to properly write an application for their registration.
Transport tax benefits for the disabled in 2017
Payment of the calculated tax with benefits is carried out on the basis of a special notification from the tax office. It is sent by the fiscal authority. The deadline for its payment is the end of September and the beginning of October. The notification is sent in such a way that the payer receives it no later than 30 days before the full expiration of the period intended for paying the tax. Based tax legislation the process of calculating the amount of transport tax is carried out strictly according to the results of the tax time period. Tax evasion is regulated by law. Summing up The transport tax is a necessity, as it provides an optimal level of viability of budgetary organizations.
Not for all citizens, such a fee may be feasible, in particular for people with certain health problems.
Transport tax for the disabled in 2018
The compiled and prepared package of documents can be personally taken to the tax office, you can send everything by mail using the service of sending a valuable letter. People who know how to use a computer can send documents via Personal Area on the website of the State Services or directly to the Tax Service.
If you visit the tax authority in person, you need to take copies and originals of all required documents. Timely and correctly executed documents will provide an opportunity for all citizens in need of social protection to save cash that will never be redundant.
Tax payment Transport tax rates are determined separately for each region. The average rate in Russia is 3.5 rubles, but in some regions it can reach 10-12 rubles.
Rules for the payment of transport tax to disabled people of group 1 in 2018
The vehicle owned by the beneficiary by right of ownership is exempt from:
- Citizens: Heroes of the USSR, Russian Federation, holders of the Order of Glory of three degrees;
- Disabled people of I and II groups;
- Veterans and invalids of the Great Patriotic War; combatants, with the status of a disabled person, a veteran;
- Prisoners of ghettos, concentration camps, and other places of forced detention created by the Nazis during the Second World War;
- Chernobyl victims, other groups of people affected by the effects of radiation;
- Owners of cars with an engine power of no more than 100 hp, purchased with the help of the social service of the region;
- Any of the parents, adoptive parents in a large family;
- Any of the parents, adoptive parents, guardians, guardians of a disabled child.
In particular, benefits do not apply to the category of cars with a capacity of 200 hp or more.
How to fill out the application correctly and where to download it? You can download the application from the website of the Federal Tax Service, and we have a sample design. Despite the fact that at the federal level, car owners with disabilities are not exempt from paying transport tax (TN), there are benefits for them in almost every region of the country. The conditions for obtaining benefits vary greatly by region - today we will demonstrate this using the example of 15 different regions of the Russian Federation. If you live in another part of the country, below you will find instructions on how to find out which group of disabled people do not pay TN in your city and what you should pay attention to. In the table below you can see what TN benefits exist in Russia for disabled people of groups 1, 2 and 3 and for parents of disabled children. Region of the Russian Federation Group 1 Group 2 Group 3 Parents of children with disabilities Moscow 100% 100% - 100% Moscow region.
From what year does the disabled person benefit from the transport tax
Transport tax benefits for people with disabilities of groups 1, 2 and 3 Question Answer What benefits are there for people with disabilities? Regional and federal. How can I find out if people with disabilities in my city pay taxes? We have prepared a table of TN rates for different regions, which can be found at the link.
Do I need to pay TN for disabled people of groups 1 and 2? It depends on what kind of car the disabled person owns, our table contains all the necessary information on this matter. Are there benefits for disabled people of the 3rd group? Benefits depend on the region, we also collected the necessary information in a table.
Are there benefits for children with disabilities? In some regions, only one of the parents has the right not to pay car tax and only for one car. More details can be found in our table. What documents are needed to receive a benefit? — ITU Help; — PTS and STS; - Passport of the Russian Federation; - Statement.
Collect copies of documents, application and send them to the tax office in person, through a representative or by mail. Please note: You will receive the right not to pay TN only after you declare it to the tax office. The Federal Tax Service itself will not put you on the list of beneficiaries. So, the release of disabled people 1, 2 and 3 gr. from car tax in different parts of the Russian Federation is different. In many regions, disabled car owners have the opportunity not to pay TN, but it is not always possible to use it, since often only cars with a certain engine power are covered by the benefit. If you are one of the beneficiaries, in order not to pay car tax, send an application to the Federal Tax Service.
Publication date: 05.02.2015 14:51 (archived)
Dear taxpayers! The time is approaching when the tax authorities will begin to massively assess property taxes.
Property taxes paid by taxpayers - individuals include: transport tax; land tax; personal property tax.
In order for the amounts of taxes to be calculated correctly, taxpayers must timely submit documents confirming the right to tax benefits to the tax authorities.
In accordance with the Tax Code of the Russian Federation, the use of tax benefits is a right, not an obligation, of a taxpayer and is of a declarative nature. That is, the taxpayer himself decides whether to use the tax benefit, refuse it or suspend its use.
The following categories of taxpayers are eligible for benefits:
1. Personal property tax
The following are exempted from the payment of personal property tax:
All pensioners receiving pensions assigned in accordance with the procedure established by the pension legislation of the Russian Federation, including disability pensions.
Heroes of the Soviet Union, Heroes of the Russian Federation, full cavaliers of the Order of Glory;
Disabled people of groups I and II, disabled since childhood;
Participants of the Civil and Great Patriotic Wars;
Military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, having a total duration of military service of 20 years or more;
Family members of servicemen who have lost their breadwinner;
Individuals exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, the accident at the Mayak production association and the discharge of radioactive waste into the Techa River;
Citizens who performed international duty in Afghanistan and other countries in which fighting;
Parents and spouses of military and civil servants who died in the line of duty.
Individuals engaged in professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as living quarters used to organize non-state museums, galleries, libraries open to the public - for the period of such use;
Individuals - in relation to economic buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction.
In connection with the adoption of the Federal Law of October 4, 2014 N 284-FZ "On Amending Articles 12 and 85 of Part One and Part Two of the Tax Code of the Russian Federation and Recognizing the Law of the Russian Federation "On Taxes on Property of Individuals" as invalid the inclusion in the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code) of a new chapter 32 "Individual property tax" from January 1, 2015, the procedure for granting benefits on property tax to individuals has changed dramatically.
A tax benefit is granted in respect of one object of taxation of each type not used in business activities (for example, in relation to one residential building) at the choice of the taxpayer, regardless of the number of grounds for applying tax benefits. The taxpayer has the right to submit documents confirming the right to a benefit and an application for granting a benefit to the inspection of his choice
If an individual entitled to the benefit is the owner of several objects of taxation of the same type (for example, two apartments), this person until November 1 tax period, starting from which the exemption is applied to the objects, submits a statement indicating the object in respect of which the exemption will be applied. In the absence of such a declaration, an exemption is granted in respect of an object with maximum amount tax payable.
A person who, as of December 31, 2014, was granted a tax benefit for the tax on property of individuals in accordance with the Law of the Russian Federation of December 9, 1991 N 2003-1 "On taxes on property of individuals", has the right not to submit to the tax authority re-application and documents confirming the right to a tax benefit.
2. Transport tax
The following are not subject to transport tax:
Passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received or purchased through the social protection authorities in the manner prescribed by law. That is, in fact, the owners of such cars do not pay transport tax.
Wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body
The Law of the Krasnoyarsk Territory dated November 8, 2007 No. 3-676 “On Transport Tax” (as amended on October 11, 2012 No. 3-592) provides for the following benefits for individuals.
The following categories of payers are exempted from paying the transport tax:
for one vehicle with engine power up to 100 hp (up to 73.55 kW) inclusive:
Heroes of the Soviet Union;
Heroes of the Russian Federation;
Heroes of Socialist Labor;
Full Cavaliers of the Order of Labor Glory;
Full Cavaliers of the Order of Glory;
Disabled and veterans of the Great Patriotic War and combat invalids;
Parents and non-remarried widows (widowers) of veterans of the Great Patriotic War, combat invalids, veterans of the Great Patriotic War and combat veterans;
Military personnel and persons of the rank and file and commanding staff of the internal affairs bodies who became disabled due to injury, concussion or injury received in the performance of military service duties (official duties);
Citizens who became disabled as a result of the disaster at the Chernobyl nuclear power plant, the accident at the Mayak production association and nuclear tests at the Semipalatinsk test site;
One of the parents (adoptive parents), guardians, trustees of a disabled child;
Individuals who are pensioners in accordance with the pension legislation of the Russian Federation
Disabled persons from among persons not listed above, on whom a vehicle with an engine power of up to 100 hp is registered. (up to 73.55 kW) inclusive.
Individuals who are pensioners in accordance with the pension legislation of the Russian Federation, one of the parents (adoptive parents), guardians, caregivers of a disabled child, one of the parents large family, that is, a family with three or more children under the age of 18, including adopted children, stepchildren, stepdaughters, as well as foster, guardian, under guardianship, living together, pay a transport tax of 10 percent for individual vehicles subject to the conditions established by the Law of the Krasnoyarsk Territory.
The privilege is provided only for the categories of vehicles specified in the Law:
No more than two units of vehicles, determined at the discretion of the taxpayer, are subject to preferential taxation. No discount for two vehicles one type, for example, for two cars, etc.
The taxpayers listed above who have a vehicle with an engine power of more than 100 hp. (over 73.55 kW), pay the amount of tax calculated as the difference between the amount of tax on this vehicle and the amount of tax on a vehicle with an engine power of 100 hp. (73.55 kW).
Taxpayers who are natural persons entitled to more than one transport tax credit are entitled to one of the stipulated credits at the choice of the taxpayer.
In order to use the privilege for vehicles, individuals must submit an application to the tax authority at the place of residence, which must indicate the objects of taxation (vehicle, etc.) for which the privilege is claimed, as well as documents confirming the right to use privilege
3. Land tax
Article 395 of the Code provides for a complete exemption from land tax only for individuals belonging to the indigenous peoples of the North, Siberia and Far East the Russian Federation with regard to land plots used to preserve and develop their traditional way of life, farming and crafts.
Other benefits for individuals on land tax in the form of a full exemption from payment federal law not provided.
In accordance with Article 391 of the Code, when calculating tax, the tax base is reduced by a tax-free amount of 10,000 rubles. per taxpayer in the territory of one municipality in respect of land plot owned, permanent (unlimited) use or lifelong inheritable possession certain categories taxpayers, including:
Heroes of the Soviet Union, Heroes of the Russian Federation, full cavaliers of the Order of Glory;
Disabled persons with I group of disability, as well as persons with II group of disability, established before 01.01.2004;
Disabled since childhood;
Veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
Individuals exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, the accident at the Mayak production association and the discharge of radioactive waste into the Techa River.
Individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
Individuals who have received or suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.
If there are grounds for receiving a benefit or deduction from tax base for land tax, taxpayers must apply to the tax office at the location of the land plot with an application and attach copies of documents confirming the right to a benefit or deduction.
Municipalities have the right to establish fringe benefits on the property tax of individuals and land tax for certain categories of payers, learn about property tax benefits for each subject of the Russian Federation and each municipality possible with the help electronic service posted on the official website of the Federal Tax Service of Russia in the section
Draw your attention to:
If the right to a benefit arises during a calendar year, the tax is recalculated from the month in which this right arose. In this case, the month of the emergence of the right to a tax benefit, as well as the month of termination of this right, is taken as full month.
In the event of an untimely application for a tax relief, the recalculation of the amount of taxes is made no more than three years in advance upon a written application of the taxpayer, but not earlier than the date the taxpayer becomes entitled to a tax relief.
It is possible to claim full exemption from taxation only if the property that falls under the category of tax is owned by a direct disabled person. Property that is fully exempt from taxation is the following:
- flat;
- garage;
- country cottage area;
- and even a share in an apartment or other residential property.
To be able to receive this type of benefit, persons with disabilities must without fail provide a copy of the documentation drawn up by the commission (certificate of disability) and transfer it to the tax office directly at the place of residence. It is important to remember that no time frame is established by the legislation of the Russian Federation. In addition, it is necessary to pay attention to the fact that disabled people of groups 1 and 2 are entitled to a discount on payment utilities in the amount of 50%.
What are the exemptions for personal property tax?
Upon purchase real estate in another city, an application for the exemption of an individual from paying tax on the property of individuals is submitted to the tax authority at the new place of registration of objects of taxation. At the same time, it is necessary to pay attention to the fact that the effect of tax benefits extends to the validity period of the document confirming the right to these benefits.
Thus, the recognition of a person as a disabled person is carried out by the federal institution of medical and social expertise in the manner and under the conditions established by the Rules for recognizing a person as disabled, approved by Decree of the Government of the Russian Federation of February 20, 2006 N 95 "On the procedure and conditions for recognizing a person as disabled" (hereinafter - the Rules) . Based on par.
Property Tax Benefits for the Disabled
Therefore, in a number of regions, disabled people have the opportunity to pay only half the interest rate. However, in some areas, local authorities have completely exempted disabled people of the first and second groups from having to pay this tax.
Tax incentives for property disabled people In Russia, there is a property tax that every citizen must pay. However, there are benefits for disabled people in this respect as well.
The category of people who have the opportunity not to pay for their transport includes the disabled of the first two groups, the Second World War, and the disabled from childhood. See also: Tax benefits for pensioners on transport tax It is supposed to fit the tax base in the amount of no more than 10 thousand rubles and for disabled people who took part in hostilities, as well as people who were injured during the liquidation of the Chernobyl accident or who suffered from radiation sickness .
clarification
Info
What tax benefits are provided for disabled people of the 2nd and 1st disability groups in 2018? To answer this question, it is initially recommended to consider various nuances and conditions that are regulated at the legislative level. In the Russian Federation, there are many citizens who have the first or second group of disability.
Each of them raises a reasonable question - what benefits are they entitled to? What is needed to receive the benefits established by the legislation of Russia. Let's consider the questions of interest in more detail. General information Before proceeding to the consideration of the main issue, it is initially recommended to study the main points and legislative regulation.
Without knowledge of the general points, disabled people of groups 1 and 2 will not be able to quickly count on receiving various benefits.
What tax benefits do disabled people of groups 1,2,3 have in 2017 and 2018
According to current legislation, disabled people in Russia belong to the preferential category. They have social benefits that are provided to them at all levels, both federal and regional.
Unfortunately, all countries face the problem of disability, and so far it has not been possible to cope with it. Even vice versa. Every year the number of people with disabilities is increasing.
In addition, the situation of disabled people in our country differs little from that of pensioners. This is the same little protected category of citizens in all respects.
Tax benefits for people with disabilities are an opportunity for these people to improve their financial situation, as well as a chance to assert their rights.
Tax relief for property tax for disabled people of the 1st group
If there are grounds for obtaining a benefit or deduction from the tax base for land tax, taxpayers must apply to the tax office at the location of the land plot with an application and attach copies of documents confirming the right to a benefit or deduction. The authorities of municipalities have been granted the right to establish additional benefits for the property tax of individuals and land tax for certain categories of payers, you can learn about property tax benefits for each constituent entity of the Russian Federation and each municipality using the electronic service “Property taxes: rates and benefits” posted on the official website of the Federal Tax Service of Russia in the Electronic Services section.
Please note: If the right to a benefit arises during a calendar year, the tax is recalculated from the month in which this right arose.
On the procedure for granting benefits on property taxes of individuals
Attention
Russian Federation, one of the parents (adoptive parents), guardians, guardians of a disabled child, one of the parents of a large family, that is, a family with three or more children under the age of 18, including adopted children, stepchildren, stepdaughters, as well as foster, ward, under guardianship, living together, pay a transport tax of 10 percent for individual vehicles, subject to the conditions established by the Law of the Krasnoyarsk Territory. The exemption is provided only for the categories of vehicles specified in the Law: No more than two units of vehicles, determined at the discretion of the taxpayer, are subject to preferential taxation.
There is no exemption for two vehicles of the same type, for example, for two cars, etc.
Corporate property tax benefits
Who can receive property tax benefits and not pay tax, how to properly apply for benefits, a sample application for a benefit, a list of documents that need to be provided. How to pay personal property tax, see the link.
On our website, we have given the procedure for calculating the property tax tax, and also indicated which property tax rates apply. Some categories of citizens are exempt from property tax and are not required to pay it.
They are eligible for property tax relief. Only owners of taxable real estate have this right. For example, the apartment belongs to a student. But his grandmother, a beneficiary, is registered and lives in it. There will be no property tax relief for this apartment. The student is not eligible for the benefit. And his grandmother, who could receive a benefit, is not the owner of the apartment.
Property subject to taxation
- residential buildings (dachas, outbuildings, sheds on a household plot);
- apartments, rooms and other habitable premises;
- garages, parking lots;
- common complexes;
- other real estate;
- unfinished.
The cadastral price of real estate purchased during the 1st year is determined by the figure on the day of registration. During this year, it is no longer recalculated. tax rate– 0.1% - 2% (varies by regions). Local authorities can reduce or increase interest rate thrice. In the first four years after the purchase, you can try to dispute the tax amount if after January 1, 2015 it has become higher than before.
All calculations are performed by the tax officer.
From what period does the disability property tax exemption apply?
tax deduction from wages in such a situation is: About 3 thousand rubles If the group was received as a result of injury 500 rubles Otherwise In addition, tax exemptions can be obtained in such situations as:
- in the process of paying for a ticket to a sanatorium or to the place of further treatment;
- financial resources that are provided for the purchase of special technical equipment for the purpose of rehabilitation;
- receiving financial assistance in the amount of up to 4 thousand rubles;
- receiving money for the purpose of purchasing medicines in the amount of up to 4 thousand rubles.
To be able to use the benefit, you must complete an appropriate application addressed to your employer. The tax relief application can be downloaded here.
The procedure for providing the Standard mechanism is as follows:
- Collection of necessary documentation.
- Appeal to the authorized body.
- Obtaining a positive decision on the issue of granting benefits.
Let us consider in more detail what kind of benefits are provided to disabled people of the first and second groups and the established package of documents. What privileges can this category of citizens expect Citizens with disabilities have every right to count on benefits for property, land and transport taxation.
At the same time, it is necessary to pay attention to the existing nuances in each of the subspecies. Let's consider them in more detail. Property Based on the Federal Law “On Taxes on Property of Individuals”, a certain list of privileged categories of citizens who are exempt from paying this type of taxation has been established.
This support allows you to save an impressive amount - about 10 - 12 thousand rubles, which is deductible from the cadastral cost of land, on which the tax is charged. If we talk about disabled people of the 2nd group, then the key point here is the time of its receipt. It must be received before 2003, and there must be no restrictions on labor activity. The exact amount that can be saved is determined local authorities self-government, as it is enshrined in the legislation of the Russian Federation. For example, in the capital, the deduction from the cadastre can reach 1 million rubles. If there is no land in the ownership right, then a person with any restrictions has the right to an extraordinary receipt. However, this is possible if the site is used for individual housing construction.