Disabled people benefit 2 for transport tax. Transport tax incentives and exemptions for people with disabilities
The reform of the system of subsidies and benefits led to the fact that at the dawn of the new millennium, most of the irrelevant discounts and indulgences were canceled as unnecessary. However, in their place, more realistically tangible, requested assistance for all categories of the population with special needs and disabilities was immediately developed and put into effect. They were changed to more loyal and modern benefits for the transport tax for disabled people of the 2nd group. It is noteworthy that today not only federal, but also local, regional authorities can grant the right to exercise such benefits.
From the point of view of jurisprudence
Disability is not assigned to a person by chance, it is a complex and painstaking process that is carried out by a special medical and sanitary examination (MSE), which confirms or refutes the presence of a particular problem in a person, which can severely limit his ability to work. Most often, disability of the second group is issued for a certain period, for example, for one or two years, after which you will have to go through the certification procedure again. Only after receiving an opinion and assigning a special status, as well as a certificate, you can think about what benefits disabled people of group 2 can receive for transport tax.
All guidelines for action, subtleties and nuances of the appointment of benefits are clearly and clearly spelled out in Federal law No110. It is with this section that you should familiarize yourself in more detail in order to understand what you can count on in general. Transport tax is property and regional, that is, the final decision is made locally and it will be very easy to find out whether he is acting at the place of registration (registration) of a person. It is enough just to contact the local authorities of the Inspectorate of the Federal Tax Service, where they will accurately provide accessible and up-to-date information on this matter.
Transport tax relief for disabled people of group 2
Among the general rules that apply throughout the country, that is, at the federal level, there is a clear indication that the car can be registered for a disabled person by proxy and the benefit will still be valid. There are several more criteria that directly affect whether a discount on car tax for disabled people of group 2 will be assigned or not. If all the points match, then you can safely collect a package of papers and go to the tax office.
- If the car is converted or somehow altered in order to become suitable for driving, as well as transporting a disabled person. This can be manual control, a wheelchair attachment, and the like.
- The vehicle was purchased through intervention or through social welfare and guardianship authorities for people with disabilities.
- A disabled person of the second group must necessarily be the owner of a car if he wants to receive a significant discount or exemption from payment under the TN.
- The power of the machine, for which we would like to get a discount, in no case should exceed 73.5 kW, which is equal to a hundred Horse power.
General rules can be significantly changed at the regional level, because more detailed information you need to find out in tax office at the place of actual residence or registration (registration). there is already material on our website, it makes sense to read it to keep abreast of events.
Who belongs to the beneficiaries
In order to receive discounts and tax breaks designed for people with special needs, you need to prove your own rights. You will have to undergo an examination by a special ITU commission, receive its opinion, after which you need to contact the Pension Fund for registration of a pension, as well as in tax authorities that provide TN benefits for people with disabilities. The conclusion of the medical commission should contain clear indications that a person is limited in his abilities and cannot independently make decisions, interact with society, communicate and move without assistance.
- It is impossible or difficult for a person to service himself / herself, therefore, it is required to involve relatives, guardians or special personnel and medical equipment of various designs.
- A person claiming tax breaks can only move with the help of special devices (crutches, strollers, wheelchairs, walkers, walking sticks) or third parties.
- A person cannot be trained in educational institutions, for this he needs to contact special organizations and institutions.
- The ability to work of disabled persons of the second group is usually severely limited without special devices, but more often it is completely impossible.
- People with disabilities are often poorly oriented in space without the help of other persons, and also cannot control their own behavior.
Need to know
If desired and possible, disabled persons of the second group can perform simple tasks and even carry out labor activities, but this is not at all obligatory. For this category of the population, there are many benefits, indulgences in tax code and even a social type pension is assigned. If a disabled person has worked for at least one day in his life, then he can demand the appointment of a labor (insurance) pension, as it should be by law.
Having received confirmation from the medical commission and issued a disability, which will be evidenced by a disabled person's certificate, either you will not have to pay the car tax at all, or a substantial discount will be assigned. After all, the only means of subsistence for such people is often a pension, which does not in any way dispose to total luxury. It is worth once again focusing on the fact that the only document that confirms the official status and disability group is the conclusion of the ITU Commission.
When you have to pay in full
The legislation is very loyal to disabled people of the first, second and third groups, but despite this, there are still a number of restrictions and conditions, without which you will have to pay transport tax on cars in full, without applying any discounts or benefits. Firstly, throughout the country, even disabled people of the first and second groups, who own a car with an engine capacity of more than one hundred and fifty horsepower, pay the vehicle tax, like everyone else, without indulgence.
Secondly, all regions may have their own restrictions, for example, in the capital of our Motherland, the city of Moscow, a car must be no more powerful than a hundred horsepower in order to be able to receive a tax discount on it. Therefore, it is possible to get acquainted in more detail with the current rules and laws only locally, by contacting the Federal Tax Service Inspectorate for clarification.
Registration of discounts on TN for disabled people
Discounts and exemptions in the tax plan for disabled people of the second group, in relation to vehicles, are of a declarative nature, that is, nothing will ever be assigned automatically. That is, when registering a disability, pension and other papers, you still end up receiving a payment from the Inspectorate of the Federal Tax Service in full amount until you submit the documents yourself or your authorized representative (legal representative) does this. But first, it's worth figuring out how to correctly calculate the transport tax using the standard formula.
We count ourselves
When calculating the amount required for payment, several main factors should be taken into account.
- The tax rate for a car of a similar type and class in your region (HC).
- Engine rated power (MD).
- Car brand and type (MA).
- Total time of vehicle ownership in months (B).
HC x MD x B = CH
As a result, you will get the full amount that must be paid by everyone who does not have any benefits. Disabled people of the second group in a number of regions and regions are completely exempted from TN, then calculations can not be carried out at all, and in other cases they can have a discount of 20-90%, which in monetary terms will not be difficult to calculate by simple mathematical operations.
List of documents
To begin with, you need to write an application to the Inspectorate of the Federal Tax Service in any form, you can also by hand, for the provision of benefits, as well as collect a complete package of documents. There have been talks for a long time about the introduction of a special, standard form, but so far it is not required. For convenience, you can from our website.
- Passport of a citizen of the Russian Federation, or any other document that can replace it. It will not hurt to make copies of all pages that have marks.
- A certificate of a disabled person or an opinion of the ITU commission, as well as their copies.
- The policy is obligatory honey. insurance (SNILS).
In addition, on the spot, you may be required to submit other papers, which are allowed within ten days after the initial application.
Procedure and rules for submission
Having ascertained the right to receive exemption from the transport tax or the introduction of discounts and indulgences, disabled persons of the 2nd group need to contact the nearest branch of the Federal Tax Service at the place of actual residence or registration (registration). You can apply for a discount by various methods, each of which has its own advantages and disadvantages, which also does not hurt to figure it out.
- The easiest way is to go to the tax office in person, having collected all the necessary papers. So it will be possible to immediately correct errors in registration on the spot, if any, and also find out what documents still need to be submitted.
- An application with accompanying copies can be sent by mail by the recommended mail with an inventory of everything that is attached, otherwise the papers will not be considered. This method is not convenient because you will have to wait a long time until the letter reaches the tax office, and then also wait for a response in writing.
- The third proven and reliable way is to register your own personal account on the official portal of the Inspectorate of the Federal Tax Service, after which you will receive an electronic key and a signature. It is enough to upload scans of documents to the server and send them from the LC, how they should be accepted for consideration, and the degree of their processing can be checked there.
The latter option will allow any person with disabilities to easily and without problems apply for a transport tax exemption, even if he cannot move independently without devices and outside help. After all, this does not even require leaving the house, it is enough to have a computer and the Internet, which almost everyone has today. In addition, you can entrust such a responsible and important matter to a legal representative by proxy, then you can do without tedious trips to the authorities and long waiting in lines.
The most vulnerable, as well as vulnerable groups of the population, can be considered persons with disabilities, who often cannot work and provide themselves with a decent life on their own. The only means of livelihood for most people with disabilities is a pension, which even at a stretch cannot be called luxurious, and the transport tax, which will be discussed in our article, is not at all a scanty amount. That is why the state takes care of such citizens, providing them with all kinds of discounts and indulgences and even the opportunity to receive benefits for disabled persons of the 3rd group on the transport tax, but not in every particular case. Let's figure out what's what, when you can cut your costs, and when you have to fork out.
Legal rationale and legislative framework
Many categories of citizens can apply for transport tax benefits, but first they must register their vehicle with the traffic police. It is after this that specialists from the road patrol service will send a special appeal about the emergence of property rights, which implies the obligation to pay tax, which will go to the formation of a fund for maintenance, repair, as well as the construction of new, various infrastructure facilities (roads, roadside territories and adaptations). Registration with the tax service takes place in accordance with article 362 of the Tax Code of the Russian Federation.
Since, according to the law, the transport tax is property tax, then, in accordance with article 357 of the Tax Code of the Russian Federation, the obligation to pay arises only after a person registers a car in his own name. Article 186 of the Civil Code of the Russian Federation also contains instructions that property rights can be exercised to those who drive the vehicle by power of attorney valid for at least three full calendar years. The federal legislation of our country does not imply exemption from transport tax for disabled persons of group 3. Such benefits can only take place at the level of regional authorities.
The tax code of our country is not ideal, therefore, work is constantly being done to improve it. The general decision on benefits and subsidies for people with disabilities in this area at the level federal legislation no, but all decisions on the issue of whether persons with disabilities of 3 groups pay transport tax are decided by local authorities. In article number 28, there are direct indications to which vehicles the privileges may apply in principle.
- Cars that were purchased by the social protection and guardianship authorities, after which they were given to the property of the disabled person. Here you will have to acquire an appropriate document that confirms this fact.
- All cars, the power of which does not reach hundreds of horsepower.
- Special equipment of the machine, adapted for the transportation of disabled people (manual control, a device for installing a wheelchair, etc.).
Since there are no national benefits for disabled people of the third group, because they are considered conditionally disabled, and they may well get a job that does not require serious efforts, then you will have to look at the options for each region separately. Such forms will relate to second-order documentation, but the benefits can be very substantial.
Transport tax for disabled people of 3 groups
Every citizen who has the right to any benefits from the state, whether it be pension payments or special tax breaks and discounts, must necessarily understand what he can count on. If everything is more or less clear with the disabled, and you can read additional information on our website, then with the third group things are not at all the same, here you will have to delve into the issue a little.
- Persons with serious or irreversible processes in the body, interfering with work on a general basis.
- A group can be assigned regardless of what caused the disease, injury or defect.
- Most often, the third group is assigned for a certain period (usually one year), after which the person will have to undergo re-examination. Subsequently, the group and the disabled status will either be extended for an additional period or withdrawn.
- Re-checks and medical tests should not be carried out regularly every year, only those persons whose diseases are recognized as irreversible.
Since disability in such cases is of a temporary nature, the transport tax benefits for disabled people of group 3 will be assigned exactly for the period as long as the certificate is valid. At the end of the term, as well as when confirming disability and extending it, you will have to apply for benefits again in the same manner.
Those who have a double right, that is, in addition to disability, are more likely to receive benefits for TN, are UBD, war veterans, persons with special merit, cosmonauts, holders of the Orders of Glory and Labor, liquidators of man-made, as well as radiation disasters and victims of such accidents. More detailed information can be easily obtained if you seek advice from the National Assembly.
When you have to pay in full
In some cases, even if you have a disability group, you have to pay the full car tax, for example, the transport tax for disabled people of group 3 in Moscow does not mean any discounts at all. In the Moscow region, there is a general discount of fifty percent of the base rate. At the same time, in Tambov, a discount will be provided for a disabled person of any group, and base rate will be reduced depending on the type and type vehicle, its power and other parameters.
This means that in each region various benefits can be provided, or they are not provided at all. True, there are cases when, regardless of who owns the car and what disability group it has, the tax on the car will have to be paid in full:
- If the car has a power in excess of one hundred horsepower.
- When a disabled person owns several cars, the benefit can be obtained only for one that meets all the criteria required in the region.
- When a car is recognized as luxurious, that is, if the cost of the car exceeds a certain amount (3 million rubles).
We issue a discount on TN ourselves
Payment total amount, which will need to be paid before a certain period of time, and in each region it can be assigned a different one, is made according to the instructions of Articles 52 and 54 of the Tax Code of the Russian Federation, where everything is clearly and clearly spelled out in order to avoid omissions and misunderstandings. The tax base rate is determined by the power of the vehicle's engine, which is measured in horsepower or kilowatts. The period of use of the car per year is taken into account, and all this must have a clear documentary justification.
Worth remembering
With the correct calculation of the transport tax for a disabled person of the third group, it is imperative to take into account a special utilization rate. This quantity is the ratio full months application to the number of calendar months that correspond to a specific tax period (usually 12 months).
Calculation formula
The amount payable can be easily and simply calculated independently, if you apply a special formula, according to which the NA specialists work.
ТН = НС х Мдв х Кв
Here is a breakdown of the terms used:
TN- the final amount of vehicle tax for any vehicle.
NS- basic tax rate accepted in your area.
Mdv- engine power of your car (in horse power).
Kv- the total utilization factor, which is not difficult to calculate, according to the instructions above.
The tax rate is calculated in accordance with article 361 of the Tax Code of the Russian Federation, and it is from it that the discount on the benefit will be deducted if it takes place for the disabled of the third group in your region. Such a base rate can be changed by regional authorities up or down, but in no case more than tenfold.
Administered local authorities there is a change in requirements for environmental performance auto, years of production, type and type, categories and other criteria. The month when your vehicle was registered with the State Traffic Safety Inspectorate, as well as the month of its withdrawal, will be taken into account in full, since there is no daily counting.
List of documents
Regardless of where the car is registered, it is necessary to submit documentation for registration of a discount on transport tax for disabled persons of the third group, however, as for other categories of beneficiaries, it is necessary to go to the nearest branch of the National Assembly at the place of registration (registration) or actual residence.
- does not yet have an official form, so you can write it by hand. But it's easier and faster to use a sample that can be easily downloaded from our website.
- Passport of a citizen of the Russian Federation, or any other ambiguous document, as well as copies of all its significant pages.
- Documentation confirming the right to the benefit, for example, a certificate of a disabled person, the conclusion of the ITU commission, and more.
- Technical passport of the car.
- Papers confirming the ownership of the vehicle.
Procedure and rules for submission
Having collected all the necessary papers, you need to submit them to the NS so that specialists can calculate your discount, if any, and make changes to the payment order. It should be borne in mind that disabled persons of the third group must prove their right to exemption from transport tax every year. This decision was made for the simple reasons that during this time the authorities can change the decision to grant benefits to such categories of the population, and also upon re-certification, disability can be withdrawn. You can apply in different ways:
- Deliver all papers in person by visiting the branch of the Federal Tax Service of the Russian Federation in your region. This is the most convenient way to do this, because if there are errors and inaccuracies, you can immediately correct them.
- Send by post with the recommended item with an inventory of all attachments.
- Register on the official website of the National Assembly and get the original electronic signature and a special key, then send scans of documents.
A disabled person himself can do all the manipulations, but if he does not have enough time and energy for this, then you can entrust this to a legal representative. First, you will have to issue a power of attorney to resolve such issues. The timing of payment of the transport tax for disabled persons of the 3rd group, as well as for all other motorists, can vary significantly from region to region, therefore this information should be found out separately in the National Assembly at the place of residence.
Being regional, the transport tax, that is, the annual fee tied to a specific vehicle registered to a specific person, is established by the laws of the constituent entities of the Russian Federation (Article 356 of the Tax Code of the Russian Federation). The subjects also decide the issue of the availability of benefits for people with disabilities of various categories for this tax, that is, the size of the tax rates and the determination of privileged groups of car owners are in the competence of the regional authorities, which decide whether to establish benefits and for which categories of disabled people.
Do people with disabilities pay transport tax?
The RF Tax Code contains only general rules and base rates of transport tax. The right to establish benefits for disabled people with a distinction of 1, 2 or 3 groups is taken by the regional authorities in accordance with financial capacity and the procedure in force on the territory of the constituent entity of the Russian Federation.
In accordance with the law No. 181-FZ "On social protection of disabled people in the Russian Federation" dated November 24, 1995, there are three groups of disability, depending on the physical condition of a person, and the category of "disabled child" is also distinguished separately.
As a rule, the amount of benefits depends on the assigned disability group, so not all people with disabilities can qualify for such benefits. For example, in Moscow, disabled people of the 3rd group pay the transport tax in full, but at the same time they are exempted from paying the tax for one vehicle (with an engine with a capacity of up to 200 hp) disabled people of the 1st and 2nd groups, as well as parents of disabled children (Law of the city of Moscow dated 09.07.2008 No. 33 as amended on 12.07.2017). In the Moscow region, disabled people of the 3rd group pay a tax of 50%, parents of disabled children are deprived of benefits, and for disabled people of the 1st and 2nd groups the right not to pay tax for one vehicle with an engine of up to 150 hp has been established. (Law of the Moscow Region of November 24, 2004 No. 151/2004-OZ as amended on October 19, 2015). In St. Petersburg, only one category pays the tax in full - disabled people of the 3rd group (St. one vehicle with an engine up to 150 hp), the rest of the categories of car owners with disabilities are not exempt from the tax obligation (Law of the Leningrad Region of 22.11.2002 No. 51-OZ).
Car owners can find out about the availability of benefits for people with disabilities in their region on the website of the Federal Tax Service of the Russian Federation in the section "]]> Reference information on property taxes]]>".
Transport tax: benefits for disabled people on special vehicles
In addition to the fact that the effect of the benefit or its amount depends on the category of disability, it must be borne in mind that it may not apply to all vehicles. In the regions tax incentives, as a rule, are used for disabled people - owners of small cars.
At the federal level, the following are exempted from transport tax (subparagraph 2 of paragraph 2 of article 358 of the Tax Code of the Russian Federation):
- cars (engine power up to 100 hp) purchased / received with the participation of the social security authority in the manner prescribed by law;
- passenger cars specially converted for use by a disabled person. The fact of the conversion carried out must be indicated in a special document on the vehicle. It should be borne in mind that the tax is charged in full on a car converted from a regular car privately, without registering the changes made.
How to get a benefit
If the regional authorities have established the right to apply preferential conditions for the payment of transport tax for people with disabilities, the taxpayer must declare this, because the privilege becomes valid only from the moment of declaration of the right to it. The Tax Code of the Russian Federation allows the recalculation of the tax taking into account benefits, but only for the last 3 years (clause 3 of Article 363 of the Tax Code of the Russian Federation).
It is necessary to submit an application to the Federal Tax Service Inspectorate, documenting the status of a disabled person, which gives the right to a benefit. The package of documents consists of:
- applications for tax benefits (form approved by order of the Federal Tax Service of November 14, 2017 No. ММВ-7-21 / 897);
- vehicle registration certificate for which the benefit will be applied;
- certificates / extracts confirming the existing disability group;
- applicant's passport;
- birth certificates of a child (for parents of a disabled child).
You can submit documents by visiting the inspection in person, through a proxy, or by mail.
So, people with disabilities of different groups can count on a reduction in the size of the transport tax or exemption from it. The extent of the benefits applied depends on the laws in force at the location of the vehicle owned by the disabled person or the parents of the disabled child. The rule remains unchanged: the exemption applies only to one car with an engine of a certain power.
MOSCOW AND MOSCOW REGION:
SAINT PETERSBURG AND LENIGRAD REGION:
REGIONS, FEDERAL NUMBER:
Transport tax for disabled people in 2019
The degree of social adaptation of the State is determined by many factors, but among the most important of them is the availability of special benefits for the most vulnerable segments of the population. These include pensioners, orphans, as well as people with disabilities. In this article, we will describe the exemptions on the car tax for the disabled, the total number of which in the Russian Federation, according to official statistics alone, has exceeded the mark of 14 million people. What are the benefits, and is the transport tax obligatory for people with disabilities of groups 1, 2 and 3 in 2019?Do people with disabilities pay transport tax
The availability of benefits is directly related to the degree of disability, the region of residence of the person and, in some cases, to the capacity of the vehicle. Consider in which regions of the Russian Federation there are discounts on car tax for disabled people. Car tax for disabled people of group 1
Most often, when we hear the word "disabled", we imagine people with this particular group of disabilities. It is characterized by complete disability and inability to self-service. The list of ailments that are the basis for the assignment of the first group by the Medical Labor Commission is impressive, and the ailments themselves are terrible. These include, in particular, mental retardation, irreversible blindness, paralysis of the musculoskeletal system. In the overwhelming majority of regions of the Russian Federation, a 100% discount on car tax is provided for disabled persons of the 1st group. A sad exception is the Omsk and Leningrad regions, where there are no transport tax incentives for representatives at all. Transport tax for disabled people of group 2
Patients who have received the second group of disability partially retain the ability to serve themselves independently. Most often, these people have problems with movement, but they are able to work with the help of appropriate assistance. In most regions, the authorities give a 100% discount on car tax for disabled people of group 2, but introduce necessary condition according to the maximum power of the vehicle. For example, the exemption from the transport tax for disabled people in Moscow applies only to cars with a capacity of less than 200 horsepower, and in St. Petersburg the number of "horses" should not exceed 150. Car tax for disabled people of 3 groups
The decision on the availability of discounts on car tax for disabled persons of group 3 is also made by the authorities of a particular region of the Russian Federation. Most often, persons with a third group of disabilities who own a car with a capacity of up to 100 horsepower are exempted from paying the tax. What a disabled person needs to do to get transport tax benefits
By itself, having a disability group for exemption from paying transport tax is not enough - in order to receive benefits, you will have to submit a number of documents to the local branch of the Federal Tax Service - - Passport or other identity document of the applicant
- Certificate of vehicle registration
- Documents confirming the right to benefit
- Application with a request for a benefit (the form can be downloaded on the FTS website)
06.03.2019
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