Vehicle tax to war veterans. Benefits of veterans of Chechnya fighting transport tax
Owners of a vehicle after its registration are forced to bear the burden of annual tax payments to the state treasury.
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What legislative acts contain information that will benefit people of this status?
What do you need to know?
Transport tax is charged according to. The rate, procedure, payment term, report form are clearly regulated.
But the regional offices retain the right to independently regulate tax benefits and the grounds for their use by tax payers.
Payers
The payer of the transport (road) tax is an enterprise and an individual. This concerns both Russian citizens and foreigners, as well as stateless persons.
Transport must be registered in the name of the owner in one of the authorized bodies of the Russian Federation in accordance with the specified conditions in legislative acts.
If the organization applies a special tax regime (UTII, STS), the obligation to pay tax will not be lifted.
Objects of taxation
Objects that are taxed include:
- car;
- motorcycle;
- scooter;
- bus;
- pneumatic and tracked vehicles;
- aircraft;
- helicopter;
- yacht;
- sailing vessel;
- boat;
- snowmobile
- snowmobile;
- powerboat;
- jet ski;
- tugboat and other vehicles that have been registered in accordance with legislative acts.
It is not required to pay tax to the owner:
- Rowboats, as well as motor boats, if the engine power does not exceed 5 hp
- Passenger cars that are equipped for the needs of people with disabilities, as well as cars whose engine power is not more than 100 hp (73.55 kW), which were obtained with the help of social protection bodies of citizens in accordance with the law.
- Fishing sea and river vessels.
- Passenger and cargo sea, river and aircraft, which is the property of the enterprise engaged in cargo and passenger transportation.
- Tractors, self-propelled combine harvesters of any brand, special cars (milk tanker, veterinary assistance, etc.) that are registered with the agricultural producer.
- Transport, which is the property on the basis of economic management or operational activities of executive structures, when the law provides for military and equivalent service to it.
- Transport, which was stolen, if such a fact is documented.
- Airplane and helicopter sanitation and medical services.
Who is a war veteran?
Is there any benefit?
According to legislative acts, in 15 republics, 6 territories, 25 regions and 4 autonomous regions (and this is 60% of the constituent entities of the Russian Federation) transport privileges are not provided to war veterans.
In the remaining 33 regions of the country, regional authorities provide benefits for this category of population.
If the government has decided to abolish the transport tax for war veterans, car owners do not need to make transfers to the budget if its “iron horse” has a power not exceeding 150 hp.
The privilege is an opportunity not to pay tax on one vehicle, in separate areas - on two, which are registered not for a certain period for a civilian - a veteran.
Participant of hostilities, if the privilege is provided for in the region, will be exempt from tax in cases when:
To use the benefits must be submitted by an individual to the tax structure and related documents that confirm the status of a war veteran.
There is such a classification of areas in which veterans have the right to benefit:
Benefit Content | Condition |
An individual can be completely exempted from the need to pay a transport tax without any restrictions on the technical features of the car, except for engine power | Registration in Moscow, the Republic of Adygea, the Kabardino-Balkarian Republic, Lipetsk, Murmansk, Sakhalin, Tula regions |
There are some restrictions on the provision of benefits. | 150, 120, 100 and 80 hp, depending on the subject of Russia |
The tax rate may be reduced at the same time as restrictions on engine power | 30, 50, 70% or 10 rubles for 1 horsepower |
Lower rates without restriction on technical indicators of a car | — |
Benefits are established and can be applied not where the vehicle was registered, but where the car owner lives or has a residence permit.
For example, a transport tax on war veterans by a citizen residing in Moscow (if registered in another city) should be paid according to the exemption established by the Moscow authorities. The benefits of another city then are not valid.
Payment Features
Transport taxes are paid on the date specified in.
Although the local regional governments have the right to regulate the time of transfers, there is a limitation - payments must be made no earlier than November in the year following the reporting period.
Taxes on cars registered before 08.24.2013 are paid at the place where they were registered. After this date, taxes are paid at the place where the owners are registered.
In the event that the last possible day for transferring funds to the treasury was a day off, you can pay on the first business day after it ().
It is necessary to make payments after receiving notifications from the tax inspectorate within the specified time limits, which are sent no later than 1 month before the expected payment date.
The notification will contain information ():
- about tax payer data;
- about transport;
- tax base;
- rate;
- about the number of months for which the amount must be paid;
- about benefits;
- amount of tax on transport;
- terms of depositing funds in government agencies.
In case of untimely payment of the transport tax, the authorized bodies will be charged the amount of non-payment, penalty, fine ().
It happens that the notification did not come. Then you should not wait, because you run the risk of missing deadlines for paying tax. Go to the authorized bodies yourself and get a duplicate of the document.
Example
Often questions arise from owners of two or more vehicles. Consider several options for paying tax.
Option 1
The residence of the war veteran is Moscow, and the car was also registered in the same city. He has two cars: one - 150 hp, the other - 190 hp
The owner can choose one of the machines to which the discount will be applied. It is more advisable to opt for the second and not pay tax on it. Then the amount on the first vehicle will be charged in full.
Option 2
Accommodation and registration are the same. But one car has an engine power of 250 hp, and the second - 300 hp
In this case, benefits are not provided to the veteran and the transport tax is paid on a common basis, without reductions and exemptions.
Option 3
There is one 280 horsepower vehicle registered for a veteran Benefits are not provided and the tax is paid in full.
In order to be able to reduce the tax or cancel it altogether, the payer should apply with the appropriate statement.
Transport tax for war veterans in Moscow
According to Art. 4 p. 1 p. 5 NK, a war veteran (in Moscow) can apply the exemption to one vehicle whose power is not more than 200 hp
The payer has the right to choose one of the proposed options for making the amount to the state treasury. The exemption does not apply to water, air transport, snowmobile and snowmobile.
To get a benefit, a war veteran must prove his right with the following documents:
- An application to the tax authorities at the place where you are registered. Indicate the basis of benefits and transport data.
- A copy of documents that confirm the status of a war veteran.
- TIN, copies of the vehicle passport.
According to the legislation currently in force in Russia, benefits are provided for many civilian categories. This article will focus on people with the proud title of veterans who are fully or partially exempted from paying state contributions due to their accomplishments. Next, we consider what tax benefits the state provides to war veterans.
Combat actions mean not only the Great Patriotic War, but also other battles to defend the USSR, as well as modern Russia, in addition to the implementation of the duty for other military duties entrusted to a citizen.
List of taxation areas in which veterans apply for benefits
According to the letter of the law, in our country, representatives of the veteran stratum of the population are provided with exemptions for the following tax payments:
- Personal income tax;
- on transport tax;
- property deductions;
- land payments;
- duties from the state.
Consider in order all of the above areas.
Personal income tax benefits
The abbreviation of personal income tax stands for income tax of an individual, in another way income tax. This deduction in favor of the country's budget is one of the most voluminous, bringing a substantial part of all funds received from citizens to the country.
So, the relief of the tax burden for Russian citizens who have accomplished a military feat is made as follows: for veterans, the financial base, which serves as the basis for calculating and making monthly income payments, is reduced by 500 rubles.
Officially, this relief is called standard tax compensation - a deduction from the state. The right to use this compensation by citizens who have passed military events is indicated in the Tax Code of the Russian Federation, its article No. 218. It turns out that they pay deductions for incoming money to the standard tariff, but the amount in any case becomes less. This right applies to all types of income:
- salary;
- money received during the sale of any property;
- under an agreement between the customer and the contractor, etc.
We give an example. You are a war veteran, while working in the company and get a salary of 20 thousand Russian rubles. Therefore, every thirty-day period you are charged 13% of the expected amount of money, and the employer sends the deduction to the budget of the country. However, due to the benefit accorded to you, the calculation of deductions will be made as follows: 20 thousand - 500 rubles * 13% \u003d 2 thousand 535 rubles. If they were not a veteran, then the calculation would be made as follows: 20 thousand * 13% \u003d 2 thousand 600 rubles. It turns out that the treasury would get 65 rubles more. It turns out that in a year you will give money 780 rubles less to it.
The methods for obtaining personal income tax benefits are as follows:
- directly through the employer, so that a lower amount of tax is deducted from wages;
- at the end of the year, at the end of the year, to collect the accumulated amount of overpayments from the tax office in cash.
In the first option, the citizen must go to the accounting department at work and write a statement there in which to express the right to receive a personal income tax deduction, and at the same time provide originals or certified photocopies of documents that play the role of the basis for receiving benefits, that is:
- veteran certificate;
- passport, etc.
To receive funds at the end of the twelve-month period, the veteran must submit documents to the tax office at the place of residence.
Table 1. Required documents
Document | Photo |
---|---|
Declaration Form 3-NDFL | |
A statement stating the requirement to provide an overpayment for personal income tax | |
A copy of the veteran’s certificate and other documents confirming this status |
Not everyone succeeds in correctly filling out the 3-NDFL declaration on the first try. To avoid mistakes and save time, we suggest that you familiarize yourself with ours. There you will find step-by-step instructions on how to fill out a 3-NDFL certificate.
Only those citizens who, during participation in the hostilities received disability of one of the three groups due to:
- seriously injured;
- shell shock;
- mutilations.
For them, amounting to a ruble reduction in the financial base for calculating deductions on a monthly basis will not be 500 units of the Russian currency, but as much as 3 thousand.
Transport tax benefits
According to the rules specified in Chapter 28 of the Tax Code of the Russian Federation, containing information on transport tax, for those who took part in hostilities, benefits for deductions for transport are not provided at the federal level, but are available at the regional level.
This means that the authorities of specific constituent entities of the Russian Federation have the right to establish preferential taxation on transport deductions for this category of citizens and other residents of Russia that are anything different from ordinary people.
The situation today is such that some entities took the opportunity to establish concessions, while others remained with the original method of taxation.
Note! This payer relief is not for the region where the vehicle is registered or used. It is valid for the subject of the Russian Federation, where a veteran who took part in the hostilities, who owns transport, is registered.
We give an example. You purchased a car and performed the registration procedure in the city of Rostov, and you yourself are registered and live in St. Petersburg. It turns out that you do not have the right to take advantage of more favorable Rostov benefits, although you are a veteran, but St. Petersburg tax concessions are valid for you.
There is a list of areas that have completely exempted veterans from paying transport tax. These outstanding subjects of the Russian Federation include the following areas:
- Voronezh;
- Saratov;
- Samara.
Property tax deductions
The tax legislation in the field of property deductions for individuals in the form that we know today is valid from 2015. It was then that a new chapter of the Code came into force, published at number 32. Its 407 article states that for veterans of military battles there is a benefit for property deductions at the federal level.
It is provided for one taxable item that is not involved in entrepreneurial work. For example, for one apartment, garage, house, etc.
In order to receive the privilege, it is necessary to provide the following official papers to the tax office at the place of residence:
- a statement written on behalf of the applicant for state relief on payments;
- documents playing the role of a basis for obtaining benefits, that is, a veteran certificate, etc .;
- tax notice, inside of which the property name will be indicated, which is chosen by the citizen to provide benefits.
Pay attention to the last item! If you do not make a choice on your own and at the same time have several property objects in your possession, then the inspection will determine the name and put you before the fact.
Until the onset of 2015, federal benefits in this area of \u200b\u200btaxation for the discussed category of citizens were not provided.
Exemptions for Veterans on Land Tax
As for the land tax, veterans are offered quite a tangible benefit of 10 thousand rubles for each payer of contributions falling into this group. If he owns a plot of land, he can reduce the financial base by the above amount to calculate the tax on it.
A citizen can use the veteran right to receive concessions only by presenting the relevant documents, that is:
- certificate of a veteran;
- papers confirming the ownership of a piece of land.
Despite the fact that the government did not decide to completely release the payment of these deductions from veterans, it allowed to reduce the cadastral value of the object by 10 thousand rubles. Yes, given the cost of land in Russia, the amount will not be large, however, this is a kind of veteran help.
It turns out that the formula for calculating the tax for this category of citizens is as follows:
(K - 10,000) * C
Where K is the cadastral price of a piece of land belonging to a citizen from the category under discussion, 10,000 is a veteran deduction, C is the tax rate.
If, according to the cadastre, the price of an object is not higher than 10 thousand rubles, then the tax is zeroed and it will not have to be paid to the person who took part in the hostilities. If it is still higher, then the payment is made at an amount equal to the excess.
State duty and veteran benefits
This fee is paid by people in cooperation with the court, when they turn to it, so that the court exercises their legal protection. At the same time, it is active only when interacting with:
- civil courts;
- justices of the peace.
The use of relief occurs only when the value of the lawsuit filed in court does not reach 1,000,000 rubles. Otherwise, the payment will have to be made, however, still in a smaller amount.
Video - Benefits of war veterans
To summarize
Obtaining benefits for war veterans in Russia is a bureaucratic and difficult process, while the benefits themselves leave much to be desired, as they say. Nevertheless, there are situations when every penny appears on the account, and it’s just not worth it to give up relying on benefits. Read the text carefully. If you have additional questions, ask for more detailed explanations about relying on benefits to veterans by calling the tax service hotline 8-800-222-2222.
The basis for support is the citizen's belonging to a certain category of persons who have committed actions worthy of appreciation from the Fatherland and society. Concessions on transport tax for combatantswho received the status of a veteran are established by decision of the region.
Do war veterans pay transport tax
The State Duma is considering a bill that exempts veterans of military operations from a transport tax regarding one object of a means of transportation. A similar initiative is supposed to be implemented in 2016.
According to the provisions of the Federal Law "On Veterans", the preferential category of veterans of this group is quite extensive and includes the following groups of persons participating in hostilities:
- in Soviet Union;
- in Russia, including in Chechnya and in the fight against terrorism in the North Caucasus;
- abroad, including on Afghan territory.
It includes:
- the military, who served in the Armed Forces of the Union of Soviet Socialist Republics, the Russian Federation and the United Armed Forces of the CIS;
- having orders or medals;
- having honorary titles of our country or insignia from various departments;
- persons who have received disabilities in the process of performing military service.
The length of service for homeland defenders listed in paragraphs 1-3 should be at least 20 years.
What are the benefits?
The amount of tax preference for transport tax may not seem so big, but in combination with other measures of social support is a certain help to these categories of veterans.