Transport tax exemption for disabled people of group 1. Transport tax: benefits for the disabled
Reforming the system of subsidies and benefits has led to the fact that at the dawn of the new millennium, most of the irrelevant discounts and exemptions were canceled as unnecessary. However, in their place, more real, 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 benefits for the transport tax for disabled people of 2 groups. It is noteworthy that today not only federal, but also local, regional authorities can provide the right to fulfill such benefits.
In terms of jurisprudence
Disability is not assigned to a person at all by chance, it is a complex and painstaking process that is carried out by a special medical examination (ITU), which confirms or refutes the presence of a person with a particular problem, which can severely limit his ability to work. Most often, the 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 the disabled people of group 2 can get on the transport tax.
All guidelines for action, subtleties and nuances of assigning 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 count on in general. The transport tax is property and regional, that is, the final decision is made locally and it will be very simple to find out if it is valid at the place of registration (registration) of a person. It is enough to simply contact the local authorities of the IFTS, where they will accurately provide accessible and relevant information on this matter.
Transport tax exemption for disabled persons of 2 groups
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 depend on whether a discount on the tax on cars for disabled people of group 2 will be assigned or not. If all points match, then you can safely collect a package of papers and go to the tax.
- If the car is converted or somehow redone in order to become suitable for driving, as well as transporting a disabled person. This can be manual control, a device for installing a wheelchair and similar mechanisms.
- The vehicle was purchased through intervention or at the expense of social protection authorities and guardianship of people with disabilities.
- A disabled person of the second group must necessarily be the owner of the car, if he wants to receive a significant discount or exemption from payment on TH.
- The power of the machine for which I would like to receive a discount should by no means exceed 73.5 kW, which is equal to a hundred horsepower.
General rules can be significantly changed at the regional level, therefore more detailed information needs to be found out in the tax service at the place of actual residence or registration (registration). there is already material on our site, it makes sense to read it in order to keep abreast of events.
Who are the beneficiaries?
In order to receive discounts and tax breaks intended for people with special needs, you need to prove your own rights to this. You will have to undergo an examination of the ITU special commission, get its opinion, after which you must contact the Pension Fund for applying for a pension, as well as the tax authorities that provide benefits on TH for disabled people. The conclusion of the medical commission should contain clear indications that a person is limited in ability and cannot make decisions independently, interact with society, communicate and move around without assistance.
- Domestic service by a person of himself is impossible or difficult, therefore, it is required to attract 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, strollers, wheelchairs, walkers, canes) or third parties.
- A person cannot be trained in educational institutions, for this he needs to contact special organizations and institutions.
- The disability of the disabled in 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 they also cannot control their own behavior.
Need to know
At will and opportunity, persons with disabilities of the second group can perform simple tasks and even carry out labor activities, but this is not at all mandatory. For this category of the population, many benefits and concessions are provided in the tax code, and even a social type pension is granted. If a disabled person has worked at least one day in his life, then he can demand the appointment of a labor (insurance) pension, as is required by law.
Having received a confirmation from the medical commission and issued a disability, as evidenced by the certificate of a disabled person, you will not have to pay a car tax at all, or a substantial discount will be assigned. After all, the only means of subsistence for such people often becomes a pension, which in no way disposes to total luxury. It is worth emphasizing once again 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 people with disabilities 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 car transport tax in full, without applying any discounts or benefits. First, throughout the country, even people with disabilities 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 exemptions.
Secondly, in all regions their own restrictions may be set, for example, in the capital of our Motherland, Moscow, a car must not be more powerful than hundreds of horsepower in order to be able to get a tax discount on it. Therefore, a more detailed acquaintance with the current rules and laws can only be done locally by contacting the IFTS for clarification.
Discount for VT for disabled people
Discounts and tax exemptions for disabled people of the second group, regarding vehicles, are of an applicant 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 Federal Tax Service Inspectorate until you submit the documents yourself or your trustee (legal representative) does this. But first you need to figure out how to correctly calculate the transport tax according to the standard formula.
Count ourselves
When calculating the amount required for payment, several key factors should be taken into account.
- The tax rate on cars of a similar type and class in your area (NS).
- Engine rated power (MD).
- Make and type of car (MA).
- Total vehicle ownership in months (B).
NS x MD x B \u003d CH
The result will be the full amount that needs to 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 exempted from VT, then the calculations can be completely omitted, and in other cases they can have a 20-90% discount, which in monetary terms will not be difficult to calculate by simple mathematical operations.
List of documents
First, you need to write a statement to the IFTS authority in any form, you can also do it by hand to provide benefits, as well as collect a full package of documents. There has long been talk of introducing a special, standard form, but so far it is not required. For convenience, you can from our site.
- 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.
- The certificate of the disabled person or the conclusion of the ITU commission, as well as their copies.
- The policy is necessarily honey. insurance (SNILS).
In addition, other papers may be required at your place, which can be reported within ten days after the initial appeal.
Order and rules of submission
Having ascertained the right to receive exemption from transport tax or the introduction of discounts and concessions, disabled people of group 2 should contact the nearest branch of the Federal Tax Service Inspectorate 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 personally, collecting all the necessary papers. This way, it will be possible to immediately fix errors in the design, if any, as well as find out what documents still need to be submitted.
- The application with accompanying copies can be sent by mail with the recommended sending with a list of everything that is enclosed, otherwise the paper will not be considered. This method is not convenient in that you have to wait a long time until the letter reaches the tax office, and then also wait for an answer in writing.
- The third proven and reliable way is to register your own personal account on the official IFTS portal, 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, as they should be taken into consideration, and the degree of processing can be checked there.
The latter option will allow you to easily and without problems apply for a transport tax exemption for any person with a disability, even if he cannot move on his own without devices and outside help. Indeed, for this you do not even need to leave 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 tiring trips to the authorities and long waiting in lines.
People with disabilities, especially the 1st and 2nd groups, are people with special needs. Previously, there were many useless preferences for them, but in the last decade the state has been trying to take into account the most urgent requests of such citizens. Disabled transport tax is one of the most important items among the list of benefits d 2019.
Since our country lacks specially equipped public transport, many people with disabilities need specially equipped means of transportation, but only one unit is able to pay the full tax on the car.
Exemptions at the federal and regional levels for transport tax significantly facilitate the life of the disabled person and his family. Discounts or full exemption from payments in 2019 are declarative in nature. That is, for their registration, you must personally or through a proxy file an application with the local tax office.
It should be noted that new benefits for people with disabilities are more loyal and affordable than before.
The federal and regional transport property tax provides for various benefits or full exemption from payments for officially examined persons with disabilities.
ITU representatives should establish partial or complete human disability. An expert opinion usually contains the establishment of the fact of persistent pathologies, one degree or another of restrictions on movement, communication, disorientation in space, and the inability to completely control one’s behavior.
According to the law, the only document that allows claiming to reduce or completely abolish the transport tax is a certificate of disability - a certificate signed by a doctor with the seal of a medical institution. To get it, you will need:
- russian passport;
- iTU statement;
- insurance policy.
Social protection authorities may require other certificates.
Disabled 1, 2 gr. have serious disabilities and are in dire need of the help of others. In addition to special equipment and the help of caring people, they need individual vehicles.
Disabled status is usually assigned for a certain period (for example, for a year) until the next medical and social examination.
National and local benefits
Federal privileges and concessions for the established transport property tax are supplemented for certain categories of people with disabilities with local discounts. Regional authorities may, at their discretion, issue decrees on additional benefits exclusively for the population of their region.
Supporting people with disabilities is an indispensable and indispensable task for any community. At the state level, such support is manifested in different ways - in the form of monthly payments, compensations, benefits for paying utility bills, free medical care, and special transport.
Today we will talk about transport. To be more precise, about its expendable part — the transport tax for the disabled and about what measures of state support are in force in this direction this year?
When to pay, and when not
A car for a person with a disability is often the only possible means of transportation both in the city and outside the city. Well, in our country there are no buses, trolleybuses and trams (not to mention the metro) adapted for comfortable use by people with disabilities. In this regard, car owners among the disabled are not few.
However, for any car you have to pay. And it's not just fuel and maintenance. It is also insurance, and the notorious transport tax. The question naturally arises: are there any benefits for the payment of transport tax for people with disabilities?
Since the transport tax has not yet been abolished, in the current year 2015 the procedure for paying this tax will continue to be regulated by the 28th chapter of the Tax Code and the laws of the regions.
According to clause 2.2 of Article 358 of the Tax Code of the Russian Federation, disabled owners of cars do not pay tax:
- specially equipped for use by persons with disabilities;
- received (bought) through SOBES if the capacity of such a car is not more than 100 horsepower.
Let's take a closer look at what this means.
The main mistake that ordinary people make when reading article 358 of the Tax Code of the Russian Federation is the combination of the two types of transport into one. This is not correct, and we are talking about two separate benefits. Letter of the Ministry of Finance No. 03-05-04-04 / 02 of 03/26/04. confirms: if the car is specially equipped for use by a disabled person, it does not have to be obtained or purchased through SOBES.
However, the following should be taken into account: if you buy a regular car and re-equip it for use by a person with disabilities, such a car will still be considered a taxable item and tax for neg will be levied according to all the rules. Compliance with the standard must be recorded in the technical documentation for the vehicle.
Move on. SOBES can provide ownership of the vehicle, or can pay monetary compensation for its acquisition. In both cases, such a vehicle is exempt from tax (Decree of the Government of the Russian Federation No. 670 of 09/12/08). According to the indicated decree, the car or compensation for it (optional) is provided to disabled WWII, disabled participants in hostilities in “hot spots”, as well as to disabled people who received a group as a result of radiation disasters and accidents.
Moreover, the age of the disabled person does not matter. A vehicle or compensation can also be provided to a disabled child if he falls into one of the above categories. At the same time, the parents of such a child will not pay transport tax on the received car.
Benefits in cities of federal significance
Everything that we talked about earlier applies to all people with disabilities, regardless of their region of residence or disability group. Everything else is the exclusive prerogative of the regions. And it is they who decide whether or not to exempt people with disabilities from tax.
So, do people with disabilities from groups 2 and 3 pay the transport tax and are there regions where there are no benefits for people with disabilities?
In Moscow (Article 4 of the Law of MSC No. 33 dated 07/09/08), transport tax for one object of their choice is not applicable for disabled WWII, disabled hot spots, disabled people due to radiation, as well as disabled people of groups 1 and 2.
In the Moscow Region (Article 25 of the Law of the Ministry of Defense No. 151/2004-OZ of 11/24/04), all categories above + disabled people from childhood are exempted from paying a fee for:
- cars with power up to 150 hp;
- motorcycles and scooters up to 50 hp
According to the same article, in the Moscow Region for disabled people of group 3, the transport tax will be half the rate established by law.
In the cultural capital of Russia, people with disabilities of groups 1 and 2, disabled veterans of the Great Patriotic War and hot spots, regardless of the group, as well as people with disabilities of the 3rd group registered before 01/01/10 for one car with a capacity of up to 150 liters do not pay tax .from. or for a car with more power, but more than 15 years have passed since its release.
But in the Leningrad region there are no special benefits for the disabled (not recognized by law by veterans). Pensioners, citizens-owners of Soviet-made cars, even public organizations of people with disabilities are exempt from tax. It is not clear what disabled lawmakers did not please the lawmakers, but the law No. 51-OZ of 11.22.02 did not provide for benefits for them.
Another city of federal significance - Sevastopol - did not skimp on benefits and easily freed WWII invalids, disabled people of groups 1 and 2, people with disabilities with work restrictions of degrees 2 and 3 and people with disabilities from childhood from paying a fee for one vehicle with an engine up to 100 h.p.
Benefits in the regions
Our review of regional legislation revealed a positive trend in relation to the transport tax for people with disabilities in 2015.
The vast majority of regions included in the list of beneficiaries of disabled veterans, disabled people of groups 1 and 2 (these include, in particular, the Republic of Crimea, Krasnoyarsk Territory, Nizhny Novgorod, Sverdlovsk, Saratov, Samara Regions).
Among all the regions we studied, only in the Omsk and Leningrad regions that we already named, civilians with disabilities (not veterans) were not designated as beneficiaries (Omsk Region Law No. 407-OZ of 11/18/02).
In 2019, the transport tax for disabled people of group 3 is fully accrued only in some regions of Russia, while in the rest, certain benefits are provided for its payment. But before claiming a discount, a person must first register a car with the traffic police. And only after the inspectors submit to the Inspectorate of the Federal Tax Inspectorate an appropriate statement confirming ownership of the vehicle, we can talk about paying tax deductions and providing discounts on them within the framework of the law.
In 2019, the state did not accept benefits for paying tax deductions for disabled people of the third group. But the Government transferred all rights to their granting to the administration of the constituent entities of the Russian Federation. That is, if, within the framework of the budget of a certain region, it becomes possible to reduce tax deductions for persons with disabilities, then the head of the subject signs a law on their partial or full exemption from payment of tax on cars.
What TS are privileges for disabled people of the third group assigned to?
For disabled people, like the rest of the country's population, the Federal Tax Service Inspectorate provides a list of vehicles for which privileges for the payment of transport tax can be assigned. Among them:
- Cars with engine power less than 100 l. from.
- Cars purchased at the expense of funds allocated by social security and provided for free operation to a person with disabilities.
- Cars that are equipped for the needs of a disabled person.
How is the transport tax drawn up for persons with disabilities of group 3?
Before answering the question of how discounts on transport tax are provided for disabled people of group 3, you first need to understand how the group is assigned and in what conditions a person must live in order not to lose this status.
Disability group 3 is established on the basis of the results of the medical and social examination. This status can only be assigned to those who have serious deviations in the body's work, which do not allow it to work as well as healthy people.
3rd group of a disabled person can be assigned for a specific period, after which he will need to prove his status by passing a second medical examination. As a result of this, the status will either be confirmed and extended for another term, or withdrawn.
If medical examination has not revealed an irreversible pathology of the body, then a person will need to regularly undergo new examinations, which will later confirm or deny the status. And since disability of the third group can be removed after a year, then transport tax benefits are set for the same period. This means that discounts on tax deductions are granted temporarily, while the certificate of a disabled person is valid.
Under what circumstances are taxes on vehicles for disabled people of group 3 not valid?
In some cases, even people with disabilities have to pay a transport tax without benefits. This point depends on the region of registration of the owner of the machine. For example, in Moscow for disabled people of the 3rd group there are no benefits for the vehicle tax. In the region, a discount is provided in the amount of half the amount of tax deductions. In other regions, the magnitude of benefits for people with a third group of disabilities depends on the type of car and the power of its engine.
In some cases, car owners with disabilities, regardless of their region of residence, will be denied a discount on transport tax, as they:
- control vehicles whose engine is more powerful than 100 liters. from.;
- own several cars;
- own a car worth more than 3 million rubles.
How is the registration of taxes on vehicles for persons with disabilities of group 3?
When determining the amount of tax deductions for a car, it is necessary to pay attention to the operating ratio, which is determined by the ratio of driving experience to the number of months in the tax period. To calculate this amount, you also need to know the base rate of the region, depending on the period of the car’s control over the past 12 months and engine power. As a rule, the tax amount is calculated by the IFTS automatically, and a receipt arrives at the payer's address. For these deductions, it remains only to apply the corresponding exemption in order to receive the total amount of payments.
However, a discount can be issued only when the owner of the vehicle contacts the tax office with a statement and the following documentation package:
- valid passport of the Russian Federation;
- data from the conclusion of a medical examination on the assignment of disability status;
- additional documents;
- technical passport on the vehicle.
How to draw up an application for a right to a transport tax discount for disabled people of group 3?
In order to receive the right to use the transport tax exemption, the payer will need to write a corresponding application to the IFTS. Photocopies of all necessary supporting documents will need to be attached to it.
The format of the statement is not approved by the authorities of the Russian Federation, therefore, it can be prepared in any form. In the header of the document you will need to register where and to whom it is sent.
In the text of the application, you should indicate the data of the car, which is owned and is subject to transport tax benefits. A sample version of the finished application is located on the official website of the IFTS. You can compose it, both in text format, and by hand. The prepared document should be sent to the tax service at the place of residence through the mail of the Russian Federation or in person. For a personal visit to the Federal Tax Service Inspectorate, you should also bring originals and photocopies of all required documents with you.
Correctly executed and timely sent papers will enable a person with disabilities to save money on paying vehicle tax.
If, nevertheless, the car tax is partially accrued to a third-party invalid, then it must be paid to the regional department of the Federal Tax Service. The owner of the car must deposit money into the account based on the data from the receipt. He must make all payments at the place of registration. Tax notifications with details to the owner of the vehicle are sent from the tax authority by mail or by electronic mail to the personal account of the taxpayer. Transport tax should be paid no later than December 1 of the current year for the previous period, which corresponds to 12 calendar months.
Typical errors when applying for transport tax benefits
Error No. 1: A person with a disability of the third group, registered in Moscow and driving a car, registered in Yekaterinburg, requires the allocation of benefits for the transport tax.
The most vulnerable and also vulnerable groups of the population can be considered disabled people, who often cannot work and provide themselves with a decent life on their own. The only means of subsistence for most people with disabilities is a pension, which even with a stretch can not be called luxurious, and the transport tax, which will be discussed in our article, is not a tiny amount at all. That is why the state takes care of such citizens, providing them with all kinds of discounts and exemptions and even the opportunity to receive benefits for people with disabilities of the 3rd group of transport tax, but not in every specific case. Let’s figure out what's what, when you can reduce your costs, and when you have to fork out.
Legal background and legal 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 a special appeal will be sent by the specialists of the road patrol service about the emergence of a property right, which implies the obligation to pay a tax, which will go towards the formation of a fund for maintenance, repair, as well as the construction of new, various infrastructure objects (roads, roadside territories and fixtures). Registration with the tax service takes place in accordance with Article 362 of the Tax Code.
Since, according to the law, the transport tax is property tax, then, according to Article No. 357 of the Tax Code of the Russian Federation, the obligation to pay arises only after a person registers a car in his name. Article 186 of the Civil Code of the Russian Federation also indicates that property rights can be exercised to those who manage the vehicle by proxy, valid for at least three full calendar years. The federal legislation of our country does not imply exemption from the transport tax for disabled people of group 3. Such privileges can take place only at the level of regional authorities.
The tax code of our country is not perfect, therefore, work is constantly being done to improve it. There is no general decision on benefits and subsidies for people with disabilities in this plane at the level of federal law, and all decisions on whether people with disabilities of group 3 pay a transport tax are decided by local authorities. In article number 28, there are direct indications of which vehicles may benefit in principle.
- Cars that were purchased by social protection and guardianship authorities, after which they were made available to the disabled person. Here you have to get an appropriate document that confirms this fact.
- All cars whose power does not reach hundreds of horsepower.
- Especially the equipment of the machine, adapted for the transportation of disabled people (manual control, a device for installing a stroller, etc.).
Since there are no nationwide benefits for people with disabilities in the third group, because they are considered conditionally disabled, and they may also get work 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.
Tax on transport for people with disabilities 3 groups
Every citizen who has the rights to any benefits from the state, whether it be pension payments or special tax breaks and discounts, must understand what he can count on. If it’s more or less clear with people with disabilities, and additional information can be found on our website, then things are completely different with the third group, here you will have to delve deeper into the issue.
- Persons with a third group are persons with serious or irreversible processes in the body that interfere with working on a common basis.
- A group can be assigned regardless of what caused the disease, injury or defect.
- Most often, the third group is appointed for a certain period (usually one year), after which the person will have to undergo a re-examination. Subsequently, the group and the status of the disabled person will either be extended for an additional period or withdrawn.
- Repeated verification and medical tests should not be performed regularly annually, only those persons whose diseases are recognized as irreversible.
Since disability in such cases is temporary in nature, the benefits of disabled people of group 3 for the transport tax will be assigned exactly for the period until the certificate is valid. At the end of the term, as with the confirmation of disability and its extension, you will have to submit documents for benefits again in the same manner.
Those who have a double right, that is, in addition to disability, are more likely to get benefits on THB, are UBD, war veterans, persons with special merits, astronauts, cavaliers of the orders of Glory and Labor, liquidators of industrial and radiation disasters and victims of such incidents. 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 there is a disability group, you have to pay the full fees for the car, for example, the transport tax for people with disabilities of the 3rd group in Moscow does not mean absolutely any discounts. In the Moscow region, a general discount of fifty percent of the base rate is provided. At the same time, a discount will be provided in Tambov for a disabled person of any of the groups, and the base rate will be reduced depending on the type and type of vehicle, its power and other parameters.
This means that in each region a variety of benefits can be provided, or they are not provided at all. True, there are cases when, regardless of who owns the car and which disability group it owns, you will have to pay the car tax in full:
- If the car has a power exceeding a hundred horsepower.
- When several cars are in the possession of a disabled person, then the benefit can be obtained only for one, which falls under all the criteria required in a given region.
- When recognizing a car as luxurious, that is, if the cost of a car exceeds a certain amount (3 million rubles).
We make a discount on TH yourself
The calculation of the total amount that will need to be paid before a certain date, and in each region it can be assigned differently, is carried out according to the instructions of the articles under numbers 52 and 54 of the Tax Code of the Russian Federation, where everything is clearly and clearly stated in order to avoid omissions and misunderstandings. The tax base rate is determined by the power of the engine of the car, which is measured in horsepower or kilowatts. The period of use of the car per year is taken into account, and all this should have a clear documented justification.
Worth remembering
With the correct calculation of the transport tax for a disabled person of the third group, it is necessary to take into account the special utilization rate. This value is the ratio of the total months of application to the number of calendar months, which corresponds to a specific tax period (usually 12 months).
Calculation formula
The amount due for payment can be easily and simply calculated independently if you apply a special formula, according to which the experts of the National Assembly work.
TH \u003d NS x MDV x Sq
Here is a breakdown of the terms used:
TN - The final amount of vehicle tax for any vehicle.
NA - The base tax rate adopted in your area.
Mdv - engine power of your car (in horsepower).
Sq - the total utilization rate, which is not difficult to calculate, as described above.
The tax rate is calculated, according to article number 361 of the Tax Code of the Russian Federation, and it is from this that the discount on the discount will be deducted, if it takes place for disabled people of the third group in your region. Such a basic rate can be changed by the regional authorities up or down, but in no case more than ten times.
The local authorities are responsible for changing the requirements for the environmental performance of a car, the year of its production, type and type, categories and other criteria. The month of registration of your vehicle in the GDDD, as well as the month of its removal, will be taken into account in full, since daily counting is not provided.
List of documents
Regardless of where the car is registered, it is necessary to apply for a transport tax discount for disabled people of the third group, however, as for other categories of beneficiaries, you need to go to the nearest branch of the National Assembly at the place of registration (registration) or actual residence.
- doesn’t 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 diverse document, as well as copies of all its significant pages.
- Documentation confirming the right to an exemption, for example, a certificate of a disabled person, the conclusion of an ITU commission, and more.
- Technical passport of the car.
- Proof of ownership of the vehicle.
Order and rules of submission
Having collected all the necessary papers, you need to provide them to the National Assembly so that specialists can calculate your discount, if any, and make changes to the payment. It should be borne in mind that persons with disabilities of the third group must confirm every year their right to be exempted from transport tax. This decision was made for the simple reasons that during this time the authorities can change the decision to provide benefits to such categories of the population, and disability can be lifted during re-examination. You can apply in various ways:
- Deliver all papers in person by visiting the branch of the Federal Tax Service of the Russian Federation in your region. This is most convenient to do, because if there are errors and inaccuracies, you can immediately correct them.
- Send by recommended mail with a list of all attachments.
- Register on the official website of the National Assembly and receive an original electronic signature and a special key, and then send scans of documents.
The disabled person can do all the manipulations, but if he does not have enough time and energy for this, then you can entrust this to the legal representative. First, you will have to issue a power of attorney to resolve such issues. The terms of payment of the transport tax for disabled people of group 3, as for all other motorists, can vary significantly from region to region, therefore this information should be found out separately in the NS at the place of residence.