Benefits for pensioners and disabled people on transport tax. What tax benefits are provided to disabled people of the first and second groups
Is it possible for a citizen with a second disability group to receive benefits for paying transport tax? Legislative norms by which legal relations are regulated.
Legislation
The duty tax on this type of property as a vehicle was introduced in Russia in 2003. The purpose of the introduction is, in a way, compensation for the harm caused by cars to the environment and human health.
The transport tax is established at the legislative level. It is regulated by chapter 28 of the Tax Code of the Russian Federation.
It describes the following rules:
- who is subject to taxation;
- how the amount of the tax benefit is calculated;
- in what terms the duty fee is paid and for what period;
- tax rates are set.
It should be noted that all funds received from tax incentives go to the budget of the subject Russian Federation.
Therefore, according to Art. 363 of the Tax Code of the Russian Federation, the regions of the country have the right to independently establish:
- the size of the bet;
- the period during which the tax can be paid;
- payment reporting procedure;
- list of beneficiaries;
- list of immediate benefits.
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It is necessary to clarify which types of transport the tax levy applies to:
- cars, motorcycles and buses;
- planes and helicopters;
- air and river vessels;
- other modes of transport listed in Art. 358 of the Tax Code of the Russian Federation.
Today, transport is developing, which is the least harmful to the environment. So, in some regions, electric vehicles are not subject to duty. A similar law was issued by the Kaluga region.
It is also established at the legislative level for which vehicles the transport tax is not paid:
- rowboat;
- a scooter or a bicycle, a scooter or a gyro scooter that has come into use;
- citizens who produce rural products do not pay duty on the equipment necessary for work (for example, a tractor);
- vehicles of the medical service are not subject to tax collection: cars, airplanes, sea and river vessels;
- Companies do not pay taxes on vehicles used to carry passengers or cargo property by sea or air.
Who is supposed to
The list of beneficiaries who have the right to enjoy privileges in the field of payment of transport tax due by the state is quite wide.
These include citizens with a second group of disabilities. The main difference between these individuals is that they are not independent enough even in the presence of an illness. They need help to perform a number of functions.
The disabled of the second group include:
- Individuals who are unable to provide home care services themselves. The full implementation of these functions requires the assistance and assistance of third parties. Or special equipment.
- Movement outside the home is possible only with the help of special means or third parties.
- Labor activity is carried out either in a limited manner, or is completely prohibited.
- Visiting educational institutions is either impossible completely, or only specially equipped.
- Independently they cannot accurately orient themselves in space and time.
- It is difficult for such persons to control behavior on their own, often only with the help of outsiders.
What transport tax benefits do people with disabilities of group 2 have?
Due to the fact that citizens with the second group of disabilities can carry out labor activities at will, or may not work at all, they are entitled to social benefits. They are provided in various areas, because the state is trying to the fullest to provide low-income citizens. We will consider only concessions when paying transport tax.
For many people with disabilities, a car is the only way to get around the city without assistance. Therefore, these citizens buy specially equipped vehicles that are not taxed.
The main requirements include:
- the car is exclusively prepared for a disabled driver;
- the car was bought with the participation and assistance of social support;
- power less than or equal to one hundred horsepower.
In the field of insurance vehicle CTP persons with the second group of disabilities are also provided with benefits. Such citizens pay only 50% of total amount insurance payment. However, it should be noted that such subsidies are provided exclusively for specially equipped vehicles.
Important! Any preferential relief applies to only one car. The main thing is also that this vehicle is in the exclusive ownership of a disabled person of the second degree.
As noted above, the establishment of the list of beneficiaries and the subsidies and compensations due to them may be additionally established by the subject of the Russian Federation.
Consider some types of relaxations in a particular region of the country:
Region of the Russian Federation | Benefits for disabled people of the second group according to transport tax |
Moscow region | Fully exempt from tax in the following cases:
|
Sevastopol | Completely exempt from tax if the vehicle's power is less than 100 horsepower. |
Ivanovo region | Disabled persons of the second degree, who have at their disposal vehicles with a capacity of less than 100 hp, pay only 50% of the tax fee. |
Lipetsk region | Full tax exemption if the vehicle has less than 200 horsepower. |
In order to determine what kind of benefits and in what amount are due to a disabled person of the second group in your region, you need to check on the website of the Federal Tax Service of Russia.
How to issue
There are a number of steps you need to follow in order to apply for benefits.
Each step must be performed clearly and competently:
- The study of all available benefits and compensations offered by the state, as well as the municipal body in which the disabled person of the second group lives. They can be supplemented by the region both by types and by the number of material payments.
- Collection of all necessary certificates and documents. You can fill out an application in advance so as not to spend a lot of time in the bodies of the Pension Fund of the Russian Federation or the Federal Tax Service of Russia. All documents must be current and reliable.
- Direct visits to the benefit authorities and submission of an application. A disabled person of the second group should go to the local branch of the Federal Tax Service of Russia.
There are three verified ways to apply:
- Traditionally, go to the Federal Tax Service. On the spot, fill out an application and give the required package of papers. Service staff will help and advise.
- Submit all documents and application by mail. All documents in this case do not need to be notarized. It is enough to leave your signature on each sheet. The disadvantage of this option is that it takes a lot of time. Letters take a long time to reach the recipient.
- Most convenient way- submit an application and necessary information through the Internet. To do this, you need to register on the website of the Federal Tax Service of Russia and use the service through your personal account. This option is convenient for those who find it difficult to leave the house on their own.
Required documents
Documents are collected and submitted personally by the taxpayer or through an authorized representative. A representative can be a citizen for whom this status is notarized.
The original documents, as well as their copies, are submitted to the local branch of the Federal Tax Service of Russia.
The required paperwork includes:
- application for the appointment of benefits for the payment of transport tax.
- passport details of the beneficiary;
- certificate of a disabled person of the second group;
- SNILS or otherwise a compulsory medical insurance policy;
- TIN of the person;
- proof of ownership of the vehicle.
At the federal level, there are also:
- deadline for payment of transport tax for individuals (before December 1 of the year following the reporting period);
- a list of vehicles that are not subject to taxation (Article 358 of the Tax Code of the Russian Federation).
In accordance with this article, cars are not subject to taxation:
- specially equipped for the management of the disabled;
- issued by the social security authorities.
This means that if a disabled person of the second group owns a specialized car or the vehicle was issued by social security authorities, then the tax on movable property not payable under any additional conditions. Local legislative acts, for example, Law No. 33 is in force in Moscow, benefits are also established for toll for some ownership groups.
Do people with disabilities of group 2 pay transport tax in the Russian Federation?
Documents for benefits Does a disabled person of group 2 pay transport tax? Not always. In practice, most often this category of citizens is exempted from such payments. The exemption is granted only for one unit of property.
Info
What does it mean? If a citizen has several cars, he himself indicates in the application the vehicle that is exempt from tax collection. As already noted, the owner of the vehicle will need a certain package of documents to apply for benefits. These include:
- the passport;
- statement;
- documents on the ownership of the car;
- TIN (if any);
- certificate of disability.
Pensioners additionally need to attach a pension certificate.
No more documents are needed.
Do people with disabilities pay road tax? what benefits?
Attention
St. Petersburg 100% subject to one of the following conditions: - the power of a passenger car is less than 150 hp; - more than 15 years have passed since the release of the transport Krasnodar Territory 100% for one vehicle from the following list: - a passenger car with a capacity of up to 150 hp; - a motor boat with an engine power of less than 20 hp; - a motorcycle or scooter with a power of not more than 35 hp. Lipetsk region 100% for one of the registered vehicles Voronezh region There are no separate benefits for the disabled. Exempt from paying tax individuals who own a passenger car with a power of not more than 100 hp.
and from the year of issue of which more than 25 years have passed Novosibirsk region 100% for one type of transport Arkhangelsk region Benefit is provided in the amount of 980 rubles Yaroslavl region Benefit in the amount of 100% for a car with a power of less than 100 hp.
Do people with disabilities of group 2 pay transport tax in 2018
Today we have to find out whether disabled people of the 2nd group pay the transport tax. This topic is of interest to many citizens, because tax fees are an essential part of modern life. If you are in debt, you can lose your property and run into a fine.
All these phenomena are not very encouraging. So what has the car tax prepared for the population? Who should pay it? What can be said about the disabled in this area? All these questions will be answered below. In fact, everything is not as simple as it seems. The transport tax is… The first step is to understand what kind of payment we are talking about. Answering whether a disabled person of group 2 should pay a transport tax is not as simple as it seems. The thing is that the fee under study is the annual payment for the car. It is made by all citizens who have a particular vehicle with a motor.
Rules for the payment of transport tax for disabled people of group 2 in 2018
An application can be submitted to the tax authority in the following ways:
- in person or through an authorized representative. This requires a visit to the regional office indicated in the header of the document;
- registered mail by Russian Post. It is recommended that the letter be sent with acknowledgment of receipt.
Only in this way can you make sure that the application has been received by the addressee and accepted for consideration; - online on the FTS website. Access to the personal account of the taxpayer opens after receiving personal data (login and password) in the branch tax office.
The submitted application with a package of attached documents is subject to consideration by the tax service within 30 days after their receipt.
Transport tax for disabled people 2 groups
Irkutsk region a car up to 100 hp, or a car older than 7 years up to 125 hp, or a motorcycle up to 40 hp, or a water vehicle up to 100 hp Sverdlovsk region cars up to 150 hp or motorcycle up to 36 hp Republic of Dagestan car up to 150 hp Republic of Bashkortostan for a passenger car or motorcycle with a power of up to 150 hp, or for a truck older than 10 years with a power of up to 250 hp.
Stavropol region without restrictions Voronezh region cars up to 120 hp Rostov region motorcycle or car up to 100 hp Chelyabinsk region ground vehicles (except snowmobiles and snowmobiles) up to 150 hp Please note: You can not pay auto tax only for one vehicle. If 2 cars are registered to you, the tax for the second one will have to be paid at the general rates.
We calculate the transport tax for the disabled: the benefits provided
In accordance with Article 1 of the Law "On Veterans", the category of veterans includes: veterans of the Great Patriotic War, veterans of military operations on the territory of the USSR and the territories of other states, veterans military service, veterans public service labor veterans. Based on the foregoing, the veterans listed above are eligible for preferential vehicle taxation. In order to ensure the protection of low-income segments of the population, proposals were submitted to the Moscow Regional Duma to provide transport tax benefits for domestic cars for one registered vehicle: 1) in the amount of 100%: a) Heroes of the Soviet Union Heroes of the Russian Federation citizens awarded the Order of Glory of three degrees b) disabled people of I, II groups 2) in the amount of 50% - old-age pensioners.
Relief on transport tax for disabled people of the 2nd group: how much to pay in the end?
There are many criteria by which a person can be assigned a disability of the 2nd group:
- Self-service is possible only with the involvement of third parties or special technical equipment.
- Movement is possible only with the help of auxiliary means, with the help of other people.
- The ability to carry out any labor activity is either absent or present with limitations.
- The ability to learn is completely absent, or is possible only in specially equipped educational institutions.
- Orientation in space and time is possible only with the help of other persons.
- Control of behavior is possible only with the help of other persons.
Only a person who has reached the age of eighteen can belong to the disabled of the 2nd group.
Transport tax benefits for the disabled in 2018
The exemption applies to one unit of transport, the power of which is 150 hp. Benefits in each region can differ dramatically. For example, in the Komi Republic, no benefits are provided for parents of children with disabilities. IN Ivanovo region it's just that one of the parents pays half the tax from the generally established rate in the region.
It is impossible to describe in more detail all the benefits that are relevant for a particular region within the framework of this article. You can get acquainted with them on the official website of the tax service, relying on the desired regional center. Common to each region are the documents that need to be prepared for processing and receiving benefits, as well as the rules for compiling an application. In other words, after deciding whether a disabled person should pay tax and in what amount, certain documents will need to be prepared.
A mild or moderate degree of such a restriction indicates the need for assistance from third parties, for example, to register with the traffic police to perform registration actions with vehicles;
- correctly navigate in space, independently determine the place and time of being at a certain point;
- speech. Help is needed to communicate with other people;
- learning. Poor development of mental activity, inability to assimilate the information received, and so on.
Requires training in a specialized institution; - labor activity. The possibility of employment is present only when additional conditions are created.
Do disabled people of 2 groups pay transport tax in Moscow
Deduction for past years Another small nuance: all citizens (not only disabled people) can, if they have benefits, receive a deduction for past years of tax payment. A similar situation develops when a citizen applied to tax service for registration of a bonus from the state later than the actual appearance of the right to it. For example, if a disabled person first received a disability, then paid taxes on a car for several years. The tax authorities must make a recalculation. The statute of limitations for applying for a deduction is 3 years. This means that refunds for transport tax are allowed for the last 36 months. The documents that are necessary for the implementation of this idea are no different from the previously proposed list. It is supplemented with the details of the account for the refund of the overpayment, as well as payment receipts indicating the payment of taxes for the car.
The reform of the system of subsidies and benefits led to the fact that even at the dawn of the new millennium, most irrelevant discounts and concessions were canceled as unnecessary. However, in their place, more tangible, requested assistance was immediately developed and put into effect for all categories of the population with special needs and disabilities. They were changed to more loyal and modern transport tax benefits for disabled people of the 2nd group. It is noteworthy that today not only federal, but also local and regional authorities can grant the right to exercise such benefits.
From a legal point of view
Disability is assigned to a person not at all by chance, it is a complex and painstaking process that is carried out by a special medical and sanitary examination (ITU), which confirms or denies that a person has a particular problem, which can greatly limit his ability to work. Most often, disability of the second group is issued for a certain period of time, for example, for one or two years, after which you will have to go through the examination procedure again. Only after receiving an opinion and assigning a special status, as well as a certificate, one can think about what benefits disabled people of group 2 can receive for transport tax.
All guidelines for action, the subtleties and nuances of granting benefits are clearly and clearly spelled out in Federal Law No. 110. It is with this section that you should familiarize yourself in more detail in order to understand what you can expect in general. The transport tax is property and regional, that is, the final decision is made locally and it will be very easy to find out whether it is valid at the place of registration (registration) of a person. It is enough just to contact local authorities IFTS, where they will accurately provide accessible and up-to-date information on this matter.
Transport tax relief for disabled people of the 2nd group
Among general rules, which operate throughout the country, that is, at the federal level, there is a clear indication that the car can be issued to a disabled person by proxy and the benefit will still be valid. There are several more criteria that directly determine 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 re-equipped or somehow altered in order to become suitable for driving, as well as for transporting a disabled person. It can be manual control, a device for installing a wheelchair, and the like.
- The vehicle was purchased through intervention or at the expense of the social protection and guardianship of 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 paying TN.
- The power of the car for which you would like to receive a discount should in no case exceed 73.5 kW, which is equal to a hundred horsepower.
General rules can be significantly changed at the regional level, because more detailed information you need to find out in the tax service at the place of actual residence or registration (propiska). 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 intended for people with special needs, you need to prove your own rights. You will have to undergo an examination by a special ITU commission, get its conclusion, after which you need to contact the Pension Fund to apply for a pension, as well as tax authorities that provide TN benefits for the disabled. 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 around without outside help.
- Domestic maintenance by a person of himself is impossible or difficult, therefore, it is necessary to involve relatives, guardians, or special personnel and medical equipment of various designs.
- A person applying for tax breaks can only move with the help of special devices (crutches, wheelchairs, wheelchairs, walkers, canes) or third parties.
- A person cannot be trained in general educational institutions, for this he needs to apply to special organizations and institutions.
- The working capacity of disabled people of the second group is usually severely limited without special adaptations, but more often it is completely impossible.
- Disabled people 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 people of the second group can perform simple tasks and even work, but this is not at all mandatory. For this category of the population, there are many benefits, relaxations in the tax code, and even a social-type pension is assigned. If the disabled person worked at least one day in his life, then he can demand the appointment of a labor (insurance) pension, as required by law.
Having received confirmation from the medical commission and having issued a disability, as evidenced by a certificate of a disabled person, you will either not have to pay car tax at all, or a significant discount will be assigned. Indeed, the only means of subsistence for such people is often a pension, which does not in any way lead 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 the disabled 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 the transport tax on a car 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 power of more than one hundred and fifty horsepower, pay the vehicle tax, like everyone else, without concessions.
Secondly, all regions can set 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, you can get acquainted with the current rules and laws in more detail only locally by contacting the Federal Tax Service for clarification.
Making a discount on TN for the disabled
Discounts and tax breaks for disabled people of the second group, regarding vehicles, are of a declarative nature, that is, nothing will ever be assigned automatically. That is, when applying for disability, pension and other papers, you will still eventually receive a full payment from the IFTS 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 consider ourselves
When calculating the amount to be paid, several key factors should be taken into account.
- The tax rate for a car of a similar type and class in your region (HC).
- Rated engine power (MW).
- Make and type of car (MA).
- Total vehicle ownership time in months (B).
HC x MD x B = CH
The result will be the full amount that must be paid to everyone who does not have any benefits. Disabled people of the second group in a number of regions and regions are completely exempt from TN, then calculations may not be carried out at all, and in other cases they may have a discount of 20-90%, which in monetary terms will not be difficult to calculate by simple mathematical operations.
List of documents
First you need to write an application to the IFTS body in any form, you can also by hand, for the provision of benefits, as well as collect a complete package of documents. There has been talk for a long time about the introduction of a special, standard form, but so far it is not mandatory. For convenience, you can from our website.
- Passport of a citizen of the Russian Federation, or any other document that can replace it. It does not hurt to make copies of all pages that have marks.
- Certificate of a disabled person or the conclusion of the ITU commission, as well as their copies.
- The policy is necessarily honey. insurance (SNILS).
In addition, on the spot you may be required to provide other papers, which can be delivered within ten days after the initial application.
Procedure and rules for filing
Having ascertained the right to receive exemption from transport tax or the introduction of discounts and concessions, disabled people of group 2 need to contact the nearest branch of the Federal Tax Service at the place of actual residence or registration (registration). You can submit papers for a discount in various ways, each of which has its own advantages and disadvantages, which also does not hurt to understand.
- The easiest way is to go to the tax office personally, having collected all the necessary papers. So it will be possible to immediately correct errors in the design, if any, on the spot, as well as find out what documents still need to be submitted.
- The application with accompanying copies can be sent by mail with a list of everything enclosed, otherwise the papers will not be considered. This method is not convenient because you 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 IFTS, after which you will receive an electronic key and signature. It is enough to upload scans of documents to the server and send them from the personal account, as they should be accepted for consideration, and the degree of their processing can be checked there.
The latter option will make it easy and hassle-free to apply for a transport tax exemption for any disabled person, even if he cannot move independently without devices and assistance. After all, for this you don’t even need to leave your home, it’s 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 authorities and long waiting in lines.
The tax legislation of Russia regulates the transport tax for the disabled on different legislative levels. The main responsibility lies with the regional Dumas. Persons with disabilities of groups I and II received full exemption from this tax almost everywhere in Russia. Preferences for children with disabilities and disabled people of group III are established at the regional level. If you belong to the two named social categories, then you can find out if you are eligible for benefits at the tax office closest to your home.
Which vehicles are covered
Do all cars in 2019 fall into the preferential category so that the owner of the vehicle does not pay the transport tax for the disabled? The tax code provides for the complete exemption of persons with disabilities from taxing a car, provided that it is received through social security. Most often, these are small cars (up to one hundred horsepower) issued under special state programs.
Moreover, disabled people have an alternative: through social support, you can get a car, or you can get compensation (in cash, for its purchase). In this case, the owner of a car purchased with public funds, which are officially issued through the social security authorities, will also qualify for tax incentives.
Disabled children who have the additional status of victims of hostilities or radiation man-made disasters can also apply for such compensation. In this case, their legal guardians will not pay transport tax.
If a car is specially equipped to move a person with disabilities, it also does not act as an object of taxation. Such properties and features of the vehicle must be specified in the technical documentation.
If the car was converted for comfortable use by a disabled person in private, then it is not officially considered a special means of transportation. Tax incentives will not apply. The tax will be charged according to the general rules.
Federal guarantees in 2019
Do not forget that the type of mandatory payment under consideration refers to regional taxes, therefore, the establishment of benefits for different categories of persons for this type of payment occurs at the level of legislative assemblies of individual constituent entities of the Russian Federation. In this regard, in Russia in 2019, the following groups of beneficiaries were identified who may not pay taxes for their car if the recommendation is confirmed by the legislative body of the constituent entity of the Federation. Firstly, these are the Heroes of the Soviet Union and Russia, as well as Veterans of the Great Patriotic War. Secondly, holders of the Order of Glory of all 3 degrees. Thirdly, disabled people of groups I and II. And fourthly, persons who have suffered from nuclear tests.
The listed categories of beneficiaries do not pay tax only on one car, which they officially own. Two categories of disabled people (groups I and II) as of 2019 received full exemption from the tax burden on passenger vehicles practically at the federal level: they do not have benefits only in the Leningrad and Omsk regions.
the federal law dated November 24, 1995 "On the social protection of disabled people in the Russian Federation" No. 181-FZ distinguishes three main groups of disability (I, II, III) and an independent category - children with disabilities. To determine the degree of disability, a citizen with health problems must apply to the bureau of medical and social expertise at the place of residence. The status of a disabled person is assigned after consideration of each specific case.
The general rules for determining the degree of disability are as follows. Disabled people of group I are people who have completely lost the ability or abilities for independent service, communication, orientation in space, movement, self-control. They're in without fail need the help of other people (relatives, guardians, social services, doctors).
The second group of disability includes people who have lost the above-mentioned abilities not completely, but only partially. In part, they can serve themselves, but their health still requires constant attention from other people and the creation special conditions for a full life.
Disability group III includes citizens with chronic health problems that limit them in Everyday life but do not deprive them of the opportunity to live fully with the use of special means, tools, medications or assistance from medical professionals or social workers.
The status of a disabled child is given to children under 18 who have persistent health problems that significantly limit their full-fledged life. Disability can also occur due to special situations. It's about on participation in hostilities (these are veterans of the Second World War, Afghanistan, the Chechen campaign), on the elimination of the consequences of accidents and nuclear tests (at the Chernobyl nuclear power plant, in Semipalatinsk, radiation emissions into the Techa River, other disasters).
On benefits for disabled people of group III
It must be remembered that a citizen who is entitled to two benefits in different "lines" must choose one of them, the most profitable and preferable. If everything is more or less clear with disabled people of groups I and II, then persons with a disability group III cannot always claim any transport tax benefits.
So, in 2019 in Moscow, disabled people of group III cannot count on any tax breaks. They pay in full. But in the Moscow region, this category gives only 50% of the accrued tax for a car. And here again there are restrictions on the power of the car. In Moscow, vehicles of citizens of even I and II groups of disability should not have more than 200 horsepower. In the Moscow region, a maximum of 150 - for a passenger car.
2019 did not become a year of new tax breaks for disabled people of group III in relation to the payment of transport tax. Disabled people of this category are more likely to receive benefits if they are both veterans of wars and "hot spots", Heroes, holders of orders, that is, they have a "double" basis for tax preferences.
Some regions provide persons with group III with a partial relaxation of transport taxation, as is done in the Moscow region. Accurate information on how things are going with tax incentives in your region can be given by the tax office. The information is also posted on the information portals of the legislative authorities.
Application procedure for persons with disabilities
Registration of concessions on the car tax for the disabled does not occur automatically. This rule has been declarative for many years. Nothing has changed in 2019. Benefits are accrued only to those disabled people who have applied to the tax office at the place of residence with a corresponding application in a free form. Copies of the following documents must be attached to the application:
- vehicle registration certificate;
- papers certifying the ownership of the vehicle;
- certificates from the MSEC bureau about the disability group.
The submission of an application and a package of documents to the tax authorities takes place both in the traditional form (through a personal visit to the tax office or a multifunctional center), and in absentia. You can send a request by Russian Post, a letter with notification. Modern technology makes the process even easier. The existing online services of the portal of public services and the tax service of the Russian Federation allow you to apply online.
It is enough to fill out a special application form in a virtual personal account on one of the listed sites and attach scanned copies of the necessary documents certifying the rights of the beneficiary. It is important to remember that a certificate of disability from the Bureau of Medical and Social Expertise must be up-to-date for 2019.
If you don't pay car tax
In legal practice, there are frequent cases when disabled people do not have information about the benefits they are entitled to, so they continue, for example, to pay tax on vehicle owners in full. In this situation, it is enough to contact the tax service for the provision of benefits and request a recalculation. It will be produced in the three years preceding circulation.
There are also reverse cases, when disabled people believe that they are entitled to benefits and do not transfer anything to the treasury, but in fact they have to pay. Ignorance tax legislation does not exempt from the consequences of non-payment. If the procedure for calculating car tax in 2016 is regulated Tax Code(Article 28), then evasion is under the jurisdiction of the Criminal Code (Article 199).
Even a delay in payment already becomes a reason for charging penalties. What else can you expect if you were late or didn't know you had to pay tax on your car?
- Seizure of money accounts of the evader or his property (including cars).
- Withdrawal Money or property on account of payment of tax and accrued interest after the adoption of the relevant court decision.
- Compensation unpaid tax from the debtor's salary.
- Travel ban abroad.
In the current year, all physical persons must fulfill their obligations under the type of tax in question before December 1. This will be the payment tax liabilities for the previous year. The car tax for 2016 will need to be paid after receiving a notification from the tax office, but do not delay - payment must be made no later than December 1 of the next year.
The procedure for determining objects, marginal rates, payment terms is established by the head of the Tax Code of the Russian Federation.
Exemption from the payment of transport tax for persons with disabilities - disabled persons is determined by the legislation of the regions and the laws of large cities.
General information
Federal legislation () defines only the basic principles of transport taxation. The Tax Code of the Russian Federation provides benefits for persons with disabilities.
Facilities managed by persons with disabilities and exempt from taxation include:
- vehicles specially adapted for driving by persons with disabilities.
- cars with power up to 100 hp
The specified transport must be purchased through social security. Regional legislation specifies the rates and benefits provided to payers.
One of the main groups for which benefits are established are persons with disabilities.
The provision of transport tax benefits to disabled people of group 3 is not implemented by the legislation of all regions; exact data on benefits can be obtained on the official website of the regional administrations or at the Federal Tax Service at the place of registration of an individual.
Elements of taxation
The Tax Code of the Russian Federation establishes a list of elements of the transport tax. In the composition of the elements:
Element | Explanation |
List of tax payers | Legal entities and individuals |
Items subject to taxation | Vehicles belonging to the categories of cars, trucks |
The tax base | Engine power, capacity, category, age of the vehicle - indicators selected by regional legislation |
Taxable period | calendar year. The tax payment period is determined by the period of ownership of the vehicle |
Rates | The Tax Code of the Russian Federation establishes basic tariffs. The right to set the real effective rate has been transferred to the subjects of the Federation. Rates are reviewed annually by the regions |
Tax payment procedure | Regional authorities have the right to make adjustments to the system of transport tax payments |
Benefits and the procedure for their application by taxpayers are not included in the main elements of taxation. Benefits are necessary indicators to determine the amount of obligations.
Who belongs to the category of disabled people of the 3rd group?
There is no strict list of diseases, the presence of which gives the right to unconditional disability.
The legislation establishes the procedure for recognizing a person as a disabled person of the 3rd group. The basis for obtaining a certificate is the conclusion of a medical and social examination.
The referral for an examination is issued by a medical institution. The reason for passing the medical commission is the occurrence of diseases (including occupational), injuries.
The Commission assesses the violation in the state of health and provides a conclusion on the presence of a disability or a refusal to recognize violations of the functions of the body of a person.
The received certificate of disability must be re-examined. For disabled people of the 3rd group, an annual period is established if the disability is not assigned without the obligation to re-examine.
Persons who do not undergo re-examination include citizens of retirement age and those whose diseases are irreversible.
Regulatory base of taxation
The main parameters and elements of transport taxation are established by the Tax Code of the Russian Federation, in Ch. 28. Documents of the second level are the laws of the subjects of the Federation, which bring the positions of the Tax Code of the Russian Federation to the conditions of the region.
Entity legislation cannot overrule positions federal law, but may make adjustments to rates, payment procedures and tax exemptions.
How do disabled people of group 3 pay transport tax
Regional authorities may establish benefits for the payment of transport tax. When determining the category of beneficiaries, it is necessary to confirm the right to receive it.
Each type of grant has its own procedure for submitting documents, but general principle available. Exemption from transport tax for disabled people of group 3 in 2019 must be confirmed annually.
The reason for regular declarative benefits is the possible:
- changing the list of beneficiaries by regional authorities;
- termination of the group due to the commission's refusal to renew it.
The taxpayer must apply for an exemption in regional office IFTS at the place of registration.
The capabilities of the portal extend to obtaining information about tax arrears, accrued penalties and fines.
The convenience of using the portal of public services is the possibility of obtaining it if it is lost or there is no receipt from the IFTS authorities.
When using the terminal, you can print out a payment receipt and pay the transport tax.
How does it happen in Moscow?
The legislation of the city of Moscow does not provide for benefits on the payment of transport tax for disabled people of the 3rd group. The city government provides other benefits for this category of citizens.
For part of the disabled, travel in the city, suburbs and travel to the place of sanatorium treatment is paid.
Disabled people receive a large package of social assistance in the form of cash, partial payment for medicines, discounts on utility bills, part of taxes and state duties.
Video: about changing transport tax rates
The payment of transport tax by persons with disabilities is privileged in some regions. The peculiarity of the tax lies in the preferential management of the procedure for its collection by legislative acts of the constituent entities of the Federation.
Granting exemption from taxation of a vehicle by disabled people of the 3rd group is made on the basis of an application.
An application for a benefit can be made when determining the exemption for persons with disabilities by acts of regional authorities.