Which regions benefit from the transport tax. Vehicle tax relief
Regular contribution from all vehicle owners, this is an obligation based on tax information.
But for some segments of the population, due to various life circumstances, this burden cannot be paid.
Therefore, they can count on benefits for transport tax.
In Moscow, the procedure and terms for making payments remained unchanged.
But who is entitled to receive privileges and how? Let's try to figure it out.
Article navigation
Tax relief for transport in 2017
The main tax benefit for car owners in 2017 is exemption from assessed contributions on the continuation of the legal significance of the documentation confirming the granting of a special tax regime.
The benefit may only apply to one vehicle owned by the person entitled to the benefit.
Note! If your car was stolen, and you have a protocol confirming the initiation of a criminal case, the exemption from the tax levied on vehicle owners is not removed.
In 2017, the government of the Russian Federation does not plan to make any amendments to the tax code, including the transport tax.
The regulatory framework of the Tax Code of the Russian Federation regulates the right of regions to increase the minimum amount of tax on movable property, taking into account the year of issue and class.
Who can count on benefits in the capital
Moscow provides tax discounts for car owners to the following categories of citizens:
- Holders of the military order of the USSR (Glory of three degrees) and citizens with the highest degree of distinction of the USSR and Russia.
- Citizens who lived on a residence card in limited areas in the Zelenograd free economic zone with a special legal status. Discounts are issued for 5 years.
- Organizations engaged in passenger transportation, except for companies providing with payment by taximeter.
- Persons who are adoptive parents and guardians of children with disabilities.
- Category of persons who took part in the Great Patriotic War.
- Citizens who received a disability while performing combat missions set by the armed forces of the USSR and the Russian Federation.
- Citizens with disabilities of the first and second groups.
- Owners of vehicles with a power unit (engine) capacity of not more than 70 hp. With.
- Prisoners of fascist dungeons.
- Persons injured during or as a result of the accident at the Chernobyl nuclear power plant.
- Father or mother of a family with three or more.
- Citizens injured after an accident at an enterprise for the production of nuclear weapons and isotopes ("Mayak") or as a result of radioactive contamination of the Techa River.
- Citizens who have received damaging ionizing radiation, become disabled after participating in complex operations to test weapons of mass destruction (nuclear or atomic).
How to apply for a pensioner's benefit
Minimum size tax on cars and privileges to citizens are determined at the regional level.
But are there any tax social for transport tax in Moscow for pensioners?
Some constituent entities of the Russian Federation, including the capital, provide tax discounts to pensioners who have a personal vehicle.
In order to take advantage of the benefits, a pensioner does not need to study the tax code.
Everything necessary information it can be obtained from tax officials.
You will need to submit an application to the National Assembly and state the following information:
- Grounds for obtaining benefits or reductions in the amount of transport tax.
- Information about (type, brand, year of manufacture).
- Registration number of the vehicle.
- Number of cars owned.
Documents confirming the right to a benefit (pension certificate) must be attached to the application. The pensioner has the right to determine the most beneficial benefit for himself.
It's important to know! The right to submit documents for registration of benefits is retained for 36 months from the date of the emergence of preferential rights.
Benefits for the disabled
What are the transport tax benefits in Moscow for the disabled?
Quite often asked among the citizens of the capital.
All disability vehicle tax credits and rebates are regulated by the local government.
In some regions, such privileges are present, in others they are not provided at all.
In addition to the capital, discounts for disabled people are provided in the following regions and regions:
- Leningradskaya
- Krasnodar region
- Lipetsk
- Voronezh
- Nizhny Novgorod
- Samara
- Saratov
Benefits are valid for those who have received disability of the first and second groups. In Moscow and the region, citizens with social insufficiency who require protection and assistance from the state (disability groups 1 and 2) are completely exempted from tax contributions for transport.
As for patients with disabilities of the third group living in the Moscow region, they are guaranteed to receive a 50% discount. In the capital itself, this benefit is not valid for this category of citizens.
Remember, transport tax benefits in Moscow are not always identical with discounts in other regions.
Therefore, in order to find out about your rights and privileges regarding transport, you need to contact the tax office of your city, where you will be given a comprehensive answer to your questions.
You can find out who has tax benefits for transport from the video:
Ask your question in the form below
This article discusses the issue of transport tax, the features of its calculation, as well as who can count on tax benefits for transport tax and on what conditions.
General information about transport tax
Transport tax is a type of fees charged for the operation of vehicles and paid by their owner. On the legislative level the tax was approved in 2003, since then, citizens and organizations that own vehicles subject to this fee have to pay a certain amount of money to the country's budget once a year. The funds received are supposed to be directed to the restoration of roads, improving the efficiency of traffic regulation.
A taxpayer is a person who has documents proving the right to own a vehicle. If he owns several vehicles, the tax is paid for each of them separately.
Transport tax applies to regional fees, therefore, the conditions and terms of its payment, its size, as well as the categories of citizens who are entitled to the benefit, are determined by local authorities that supplement federal norms and do not contradict them. The difference in the amount of tax between the subjects of the Russian Federation can reach a tenfold value.
The amount of the fee increases every year, but so do tax incentives. Until the Federal Tax Service receives documentary evidence of the right to a benefit, the citizen will receive a notification from the tax authorities about the tax charge. A legal entity calculates the amount payable on its own, writes down the data in the declaration and pays the tax.
The calculation of the amount of the transport tax is carried out depending on the indicator of the transport capacity: the higher it is, the greater the amount of the fee. There are set power ranges and a fee per horsepower of the machine. Subject to data taxation tax collection vehicles listed in Art. 357 of the Tax Code of the Russian Federation.
Tax incentives for transport tax for individuals
Individuals receive a notification about the payment of transport tax calculated by the Federal Tax Service based on the data received from the traffic police. It must be borne in mind that for a vehicle sold and not deregistered by the traffic police, the tax will be paid by the previous owner until the new actual owner of the car re-registers it for himself. However, if the power of attorney was issued before 29.07.2002, the tax is paid by the authorized person.
Until January 1, 2016 the month in which the vehicle was registered and the month in which it was deregistered were considered full months for tax purposes. After this date, if the indicated actions were performed before the 15th day of the month, the tax is calculated for not full month. The deadline for payment of the fee in question for individuals is the first of December.
For individuals, federal (operating throughout the country) and regional (limited to the territory of the subject of the Russian Federation) benefits for transport tax are provided. Scroll federal taxes we will indicate below in this article, and regional concessions need to be clarified in local authorities FTS.
Unlike legal entities, individuals who have benefits on movable property tax should simply come to the nearest tax office and leave an application, attaching copies of papers proving the existence of rights to the benefit. After that, the Federal Tax Service will not send notifications of tax payment, and individuals do not need to file a declaration every year with explanations of the reasons for non-payment of taxes.
Transport tax benefits for legal entities
In the situation with the transport of organizations, it does not matter whether it is used in the production process or not, only the fact of owning it is important. The obligation to pay transport tax arises when a legal entity owns one of the following movable assets:
- Ground transport: car, motorcycle, bus, minibus, snowmobile.
- Water transport: yacht, boat, jet ski.
- Air transport: helicopter, plane.
There are some other types of taxable transport that are used less frequently by legal entities. Information about transport is sent to the Federal Tax Service by registering authorities, for example, the traffic police, in case of ownership of a ground mode of transport.
The organization is not required to pay tax on:
- Cars equipped in a special way for the needs of the disabled;
- A car with an engine power of less than 100 hp transferred by social security into the possession of citizens;
- Agricultural machinery and equipment for transporting agricultural products;
- Transport for military needs;
- Aircraft for the transportation of seriously ill patients honey. institution;
- Water transport, listed in the international register of ships;
- Vessels for crafts;
- Vessels to discover natural resources at the bottom of the sea;
- Boats with oars or a motor no more powerful than 5 hp.
In addition, as in the case of individuals, the transport tax is not paid by the former owner of the stolen vehicle if he has papers confirming the fact of theft.
An example of a vehicle tax credit
Conditions: Farmer LLC is engaged in the cultivation and sale of vegetable crops, as well as the production of bird cages. The organization has tractors and trucks for transporting manure. The company's income for the calendar year is 900 thousand rubles, of which 700 thousand rubles were received from the sale of vegetables, the remaining 200 thousand were earned from the sale of bird cages. It is necessary to figure out whether the “Farmer” has the right not to pay transport tax.
Calculations: Calculate the share of income that falls on the sale of products Agriculture. Let's use the formula:
DSH = VSHP: RH * 100% ,
DSH - the share of income from agricultural products;
VSHP - proceeds from agricultural products;
OV - total revenue.
Substitute the values: DSH = 700,000: 900,000 * 100% = 77.78%
Conclusion: Farmer LLC has the right not to transfer tax on tractors and trucks, because the share of income from products, in which agricultural machinery was involved, exceeds half of all cash receipts firms.
List of tax benefits
Consider a list of all transport tax benefits. We note in advance that all the benefits below are applicable throughout the entire territory of the Russian Federation exclusively to vehicles whose engine power is not more than 200 hp.
Benefits for special categories of citizens | |
Category of citizens | benefit |
Heroes of the USSR and the Russian Federation | 100% discount |
Veteran or invalid of the Great Patriotic War and battles | |
People with disabilities of groups I and II | |
Representative of a child with a disability | |
Parent (native or adoptive) in a family with many children | No tax for one caregiver |
Drivers of "passenger cars" with power up to 70 hp | No tax on one car they own |
People who took part in the elimination of the consequences of the explosion at the Chernobyl nuclear power plant; exposed to radiation from radiation waste and similarly affected citizens | One vehicle with engine power up to 200 hp |
Persons involved in the test operations of thermo- and nuclear weapons | |
Citizens who have received radiation sickness and are somehow connected with space equipment and nuclear installations | |
Beneficial owner of more than one vehicle | The benefit is valid only for one car, at the choice of the driver |
Benefit belonging to several categories at the same time |
To receive a benefit, you need to independently appear at the tax office with documents proving that the taxpayer belongs to the preferential category of individuals, and write an application for benefits.
Concessions for special modes of transport | |
Kind of transport | benefit |
Boats with oars | Non-payment of transport tax |
Boats with motors up to five hp | |
“Cars” equipped for people with disabilities | |
Passenger cars given by social protection to the population, with a capacity of up to one hundred hp. | |
Fishing vessels (sea and river) | |
Transport of enterprises (in the household or in temporary possession), the source of income of which is the transportation of passengers | |
Agricultural machinery operated during work in agriculture | |
Transport fed. bodies in the military sphere (on the right of economic management or temporary possession) | |
Vehicle listed as stolen (there is a document proving that the car was stolen) | |
Air transport honey. services | |
Transport budget organizations(ambulance, school bus, etc.) |
To receive a management-based benefit special kind transport, the taxpayer registers and sends the declaration in due time. In it, he indicates the reasons why he will not transfer the amount of the fee, and attaches papers proving his right to non-payment of tax.
Transport tax benefits for pensioners
Pensioners need to remember that the opportunity to receive a discount on transport depends on the subject of the Russian Federation in which it is registered. Only after clarifying the information in the local tax office, you can be sure that the presentation of documents proving the fact of reaching the retirement age guarantees exemption from transferring tax to the budget. In various subjects of the Russian Federation, pensioners either do not pay this fee at all, or they receive relief in the form of discounts, or the fee is canceled only for one vehicle or a certain type of movable property.
To officially apply for a benefit, a pensioner must contact the Federal Tax Service at the place of his registration, fill out an application and bring original documents proving his status as a pensioner. It will be necessary to designate your vehicle and the number received at the state. registration.
In addition, there are cases when, despite the absence of transport benefits in the region, a pensioner can still receive it, since he meets one of the following requirements:
- He has the title of Hero of Socialist Labor, USSR;
- Has a membership of the society of veterans, and then there will be the right to exemption from the vehicle tax on the machine operated during the work process;
- A pensioner may be a victim of the Chernobyl accident or have radiation sickness;
- A pensioner may have a disability and have a car with up to 100 hp;
- He may be the only parent of a family with many children;
- This may be a military spouse who has reached retirement age, who died in the service.
Transport tax benefits in Moscow
It must be remembered that, even if there are two reasons for non-payment of transport tax, it will not be possible not to transfer tax on two cars at the same time. You will have to choose which of them to tax and which not, here the owner chooses for himself what will be more profitable for him. In addition, vehicles with an engine power of more than 200 hp do not fall under the benefit, unless it belongs to a member of a large family.
Here is a list of persons who are exempted from transferring transport tax to the budget by the authorities of Moscow (in addition to those who receive benefits at the federal level):
- Heroes of the Russian Federation and the USSR;
- Veterans and people with disabilities who have been in the Second World War;
- People with disabilities of I and II groups;
- Persons who were in concentration camps;
- Guardians and adoptive parents of children with disabilities (if there are two of them, the benefit is given to only one of them);
- Drivers of transport, the engine power of which is not more than 70 hp;
- People injured in space and nuclear tests;
- Persons who helped eliminate the consequences of the Chernobyl accident;
- People with radiation sickness and those affected by radiation;
- A parent (only one of the parents) from a family with many children (if the benefit was not applied for immediately upon obtaining the status of a parent of a family with three (or more) children, it is possible to return the overpaid tax);
- For the first five years after the registration of transport, residents of the Zelenograd zone may not transfer the tax.
In addition to all of the above, the tax is abolished for vehicles that are not subject to taxation by law in any case. In 2017 pensioners are not beneficiaries in Moscow and do not have the right to apply for the accrual of transport tax benefits. Also no benefits for veterans of labor(in some subjects they pay half the amount of tax).
For Muscovites there is an online service on the website www.r77.nalog.ru, in which, by filling in your personal data, you can find out about debts for some taxes, including transport. For convenience, there is a fee payment function. bank card through the website, after which the taxpayer receives a bank statement.
Federal Transportation Tax Relief
At the federal level, tax incentives (that is, the complete absence of collection) are approved for the following groups of citizens:
- People with disabilities for whom the transport is adapted for their special needs;
- Owners of boats propelled by oars;
- Owners of fishing vessels;
- Those to whom transport was allocated by the social protection authority (engine power up to 100 hp);
- Owners of agricultural machinery;
- Individual entrepreneurs who own ships for passenger transportation (the condition is that this type of activity should be the only source of income for the entrepreneur);
- Owners of drilling rigs and those listed in the international register of ships;
- Owners of a floating or fixed platform;
- The owners of the transport, which is listed as stolen.
It must be remembered that if a person owns several vehicles, he is exempt from paying tax only for those that are subject to preferential conditions. For example, if a citizen who is not included in the list of beneficiaries by age or other grounds had two cars, one of which was stolen, and he can prove the fact of theft with documents, then he will not pay tax only for the stolen car, for the second car will receive an annual tax notice.
All other benefits will be regional, their list should be inquired from the local tax authorities.
Regional transport tax incentives
As already said, fringe benefits may be approved by local authorities, the procedure and variety of transport tax benefits differ from subject to subject of the Russian Federation.
Favorable conditions can be provided:
- State and local authorities;
- Societies of the disabled;
- Rescue organizations, state and unitary enterprises;
- Budgetary entities (schools, clinics, palaces of sports and culture);
- transport companies involved in the transportation of passengers;
- Agricultural, forestry, housing and communal services, processing companies;
- public associations;
- Companies that transport workers from home to work and back.
There are other types of benefits, which will be discussed below.
What documents confirm the right to a transport tax exemption
You need to apply for a transport tax benefit at the Federal Tax Service at the place of registration of the car owner, where the vehicle was registered - it does not matter. If the owner of the vehicle has several reasons for receiving a tax reduction or for a complete exemption from it, only one can be chosen, at the discretion of the driver.
There are two ways to submit documents to the tax office:
- Take them in person to the receiving office or
- send documents by registered mail with acknowledgment of receipt.
The Federal Tax Service should receive the following package of documents from you:
- A completed application for a benefit, indicating the grounds for receiving it (if the taxpayer is a beneficiary, you need to prove that you belong to a special category of citizens exempt from tax; if transport falls under non-taxable funds, you will have to prove this fact);
- Information about the vehicle (primarily engine power);
- A copy of the TIN and the first two pages of the car owner's passport;
- A copy of the vehicle's passport.
Waiver of transport tax exemptions
Clause 2 of Article 56 of the Tax Code of the Russian Federation contains clarifications on the right of a taxpayer to refuse to provide him with tax benefits for which he has grounds. To notify the Federal Tax Service of the desire to stop receiving a tax benefit, in tax authority an application is submitted indicating the period for which the suspension of benefits is issued. After consideration of this tax application, the taxpayer will not be able to apply the benefit until the end of the period of time that he indicated. The exemption can be waived for any number of full tax periods (for transport tax, this is a calendar year), but not for several months or, for example, one and a half or two and a half years.
If the application does not specify the period for non-use of the benefit, its effect is terminated for an indefinite period.
The consequences of waiving the tax benefit are that the owner of the vehicle will not have the right to demand from the tax authority to return to him overpaid taxes, since a written waiver of benefits assumes that there is no overpayment as such.
Vehicle Tax Benefit Codes
If in the law of the subject Russian Federation on transport tax or in other legislative normative legal act on taxes and fees of the relevant constituent entity of the Russian Federation, similar benefits for this tax and other benefits are established (will be established) in respect of which column 3 does not indicate specific tax benefits, then tax return codes are indicated tax incentives corresponding to similar transport tax exemptions as shown in column 3.
Tax benefit code | Name of the transport tax benefit by tax benefit code | Names of tax benefits provided for by specific laws of the constituent entities of the Russian Federation* |
1 | 2 | 3 |
20000 | Transport tax benefits granted to organizations | |
20101 | Organizations of the disabled | Public organizations of the disabled (including hearing, sight and other indications); |
Organizations owned by a public organization of the disabled (including hearing, sight and other indications); | ||
legal entities, authorized capital which consists entirely of the contribution of public organizations (associations) of disabled people (the sole owner of which is public organization disabled people); | ||
Regional and territorial organizations of the disabled; Organizations employing disabled people (using the labor of disabled people); | ||
Organizations employing the work of pensioners for disability and old age; | ||
Organizations providing training for disabled people; Prosthetic and orthopedic enterprises (organizations) | ||
20102 | State authorities, local governments | State authorities of the subject of the Russian Federation; |
Local self-government bodies; | ||
Federal government bodies; | ||
Militia and public security bodies, bodies, institutions and departments of internal affairs; | ||
Institutions of forensic medical examination; | ||
Territorial authorities federal bodies executive power | ||
20103 | Budgetary institutions, unitary and state-owned enterprises | Budgetary institutions (including those under the jurisdiction of state authorities and local self-government of the constituent entities of the Russian Federation); |
State unitary enterprises (including enterprises engaged in the construction, repair and maintenance of territorial public roads and bridges, as well as transport services for these enterprises); | ||
Organizations and institutions of social service for the disabled and the elderly; | ||
Road management bodies; | ||
Organizations financed from the budgets of all levels; | ||
State and municipal institutions; | ||
Organizations created by state authorities of a constituent entity of the Russian Federation for the implementation of managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, financed from the relevant budgets; | ||
Organizations of the penitentiary system, including those executing criminal sentences in the form of deprivation of liberty; Road authorities with state form property engaged in the maintenance, repair and construction of public roads and bridges; | ||
State unitary enterprises, State and municipal enterprises motor transport (electric transport) for general use, receiving budget financing, including compensation for losses associated with the regulation of tariffs and the provision of benefits; | ||
Institutions of the State Veterinary Service and State Seed Inspection; | ||
Institutions of the subject of the Russian Federation, created to achieve scientific and informational goals; | ||
State natural reserves, national parks, natural parks, state natural reserves, natural monuments | ||
20104 | Professional rescue services and formations | Professional emergency services and formations; |
Divisions of the municipal fire service; | ||
Departments of departmental, voluntary fire protection; | ||
Fire protection associations; | ||
Organizations that own fire trucks; | ||
Organizations - by vehicles specially equipped and designed to extinguish fires | ||
20105 | Organizations for the maintenance of public roads | Organizations carrying out the maintenance of municipal roads; |
Organizations engaged in the construction (reconstruction, repair and maintenance) of public roads and (or) bridges; | ||
Organizations engaged in the construction, repair, maintenance and reconstruction of roads in settlements | ||
20106 | Motor transport organizations carrying out the transportation of passengers and goods | Organizations of road transport carrying out transportation of passengers; |
Motor transport organizations carrying out transportation of passengers (except for taxis) along established urban, suburban, intercity and inter-republican routes; | ||
Organizations whose main activity is the implementation of passenger transportation (except for taxis); | ||
Organizations that carry out passenger transportation under contracts with state authorities and local self-government on the terms of a social state order; | ||
Motor transport enterprises; | ||
Organizations engaged in international road transport; | ||
Organizations producing and supplying Construction Materials for the road industry | ||
20107 | Organizations providing medical services | Healthcare institutions and organizations financed from the budgets of all levels; |
Health care institutions directly carrying out the treatment process and emergency medical care; | ||
Medical institutions; | ||
Organizations that include medical and preventive institutions; | ||
Organizations using transport for emergency and urgent needs medical care; | ||
Institutions of ambulance and emergency medical care; Municipal health institutions - rural outpatient clinics; | ||
outpatient hospitals; | ||
Blood transfusion stations; | ||
Institutions of sanitary and epidemiological supervision; | ||
Dispensaries and children's health-improving institutions | ||
20108 | Organizations for the improvement and social services of the population | Organizations (institutions) of social services for the population; |
Medical and industrial enterprises engaged in occupational therapy of persons suffering from mental disorders; | ||
boarding schools; | ||
Orphanages, orphanages, family-type orphanages, foster families, orphanages-schools, boarding schools for orphans and children left without parental care; | ||
Shelters; | ||
Specialized institutions for minors in need of social rehabilitation; | ||
boarding houses for children with disabilities, the elderly and the disabled; | ||
Specialized institutions for social assistance to families and children; | ||
Institutions created to achieve medical and recreational goals; | ||
Institutions and enterprises created for social purposes (medical-industrial enterprises and workshops); | ||
Rehabilitation centers for the disabled; | ||
Institutions for the protection of motherhood and childhood; | ||
Children's health camps; | ||
Social support centers; | ||
Organizations and institutions financed from the compulsory health insurance fund; | ||
Centers “Chernobyl and Health” | ||
20109 | Educational organizations | General educational institutions; |
preschool institutions; | ||
Educational institutions financed from the budget; | ||
Institutions of higher, general secondary, secondary specialized, primary vocational education; | ||
Institutions of additional professional education; | ||
Educational organizations providing education for school-age children under additional special programs; | ||
medical schools; | ||
Special institutions for students with developmental disabilities; | ||
Institutions additional education children; | ||
Vocational schools for primary and secondary vocational education; | ||
Educational institutions of primary vocational education; | ||
Rural preschool and educational institutions; | ||
General educational institutions of primary vocational education | ||
20110 | Organizations of culture, physical culture and sports | cultural institutions and organizations; |
Children's and youth sports schools; | ||
Sports and technical organizations; | ||
Non-profit organizations of a military-applied nature and defense sports and technical, physical culture and health, sports and tourism; | ||
Institutions created to achieve physical culture and sports goals; | ||
Specialized children's and youth schools of the Olympic reserve; | ||
Public organizations that train paratroopers, amateur pilots | ||
20111 | Religious organizations | Organizations owned by religious associations; |
Other benefits granted to religious organizations | ||
20112 | Organizations for the production and processing of agricultural products, hunting and fishing | Collective farms, state farms, peasant (farm) farms; |
Business entities (associations, cooperatives and joint-stock companies) engaged in the production of agricultural products; | ||
Agricultural enterprises and organizations; | ||
Agricultural commodity producers; | ||
Organizations for the production of agricultural products, hunting and fishing; | ||
Enterprises, which include subsidiary agricultural production; | ||
Enterprises for veterinary services; | ||
Organizations for the production of bread and bakery products; | ||
Organizations of consumer cooperation; | ||
Organizations for the production of dairy products; | ||
Meat processing enterprises; | ||
Machine-technological stations for the production of agricultural products; | ||
Enterprises of agro-industrial chemistry involved in the production of agricultural products; | ||
Agricultural machinery enterprises involved in the production of agricultural products; | ||
Reclamation enterprises | ||
20113 | Sea and river transport organizations | Organizations of sea and river transport in relation to icebreakers, emergency rescue vessels, vessels collecting oil products and garbage from water areas |
20114 | Organizations of housing and communal services | Organizations of housing and communal services and improvement; |
Organizations providing housing and communal services; | ||
20115 | Defense organizations and organizations performing mobilization tasks (mob reserve, mob capacities) | Motor transport enterprises incorporating military-type automobile columns; |
Motor transport enterprises performing a mobilization task for the formation, maintenance and supply of military-type convoys; | ||
Defense, sports and technical organizations (societies); | ||
Legal entities in the share of mothballed vehicles | ||
20116 | Non-profit organizations, including public associations | Public organizations (associations) of Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees, Public associations (organizations) of veterans and participants in the Second World War; |
Public organizations; | ||
Branches of the Russian Union of Veterans of Afghanistan; | ||
Non-Profit Organizations | ||
20117 | State Enterprises for Communications and Informatization | State enterprises for communications and informatization - for vehicles classified as mobilization reserves and mobilization capacities; |
State enterprises for communication and informatization providing postal services | ||
20118 | Investor Organizations | Residents of local zones economic development subject of the Russian Federation; |
Organizations are social investors; | ||
Organizations located on the territory of the development of the Moscow region “Sheremetyevo International Airport”; | ||
Industrial investment users; | ||
Organizations created as a result of the implementation of the investment project | ||
20119 | Organizations for | Media editors; |
production and | Printing organizations; | |
media dissemination | Organizations that distribute printed periodicals; | |
TV and radio broadcasting organizations; | ||
Newspaper editors | ||
20120 | Other benefits for organizations | Organizations that produce products for baby food; |
Enterprises (combines) of school meals; | ||
Leshozes in terms of special vehicles used in reforestation and forest protection activities; | ||
Enterprises of the flour-grinding and feed industry; | ||
Organizations that deliver their employees to and from the place of work, in terms of vehicles with a capacity of at least 20 seats; | ||
Enterprises (organizations) of industry in relation to vehicles carrying out transportation within enterprises (intra-shop transportation); | ||
Organizations, regardless of the form of ownership, carrying out traditional activities of the indigenous peoples of the North; | ||
Organizations using specialized vehicles; | ||
Organizations of folk art crafts; | ||
Organizations engaged in the production of metallurgical products; | ||
Organizations producing passenger cars | ||
30000 | Benefits established by international treaties |
Legislative acts on the topic
The acts are represented by the following documents:
paragraph 1 of Art. 362 Tax Code of the Russian Federation | On the calculation of the amount of transport tax on the basis of information provided by the traffic police |
item 2 methodological recommendations on the application of Ch. 28 “Transport tax” of the Tax Code of the Russian Federation (approved by the Order of the Ministry of Taxation of the Russian Federation dated April 9, 2003 No. BG-3-21/177) | On the list of air and water vehicles on which transport tax is charged |
paragraph 3 of Art. 363 Tax Code of the Russian Federation | On the payment of transport tax by individuals on the basis of a notification from the tax |
paragraph 1 of Art. 360 Tax Code of the Russian Federation | O tax period transport tax (calendar year) |
paragraph 3 of Art. 363 Tax Code of the Russian Federation | About direction tax notice not more than three years preceding the calendar year of its sending |
Law of the City of Moscow dated 09.07.2008 No. 33 “On transport tax” | On transport tax benefits in Moscow |
paragraph 2 of Art. 358 Tax Code of the Russian Federation | List of vehicles exempt from vehicle tax |
Letter of the Ministry of Finance of the Russian Federation of July 8, 2004 No. 03-06-11/100 | On non-taxation of vehicles purchased by disabled people at their own expense and equipped specifically for the needs of disabled people |
paragraph 2 of Art. 56 Tax Code of the Russian Federation | About waiving tax breaks |
Common Mistakes
Mistake #1: Payment of transport tax (in the absence of rights to any benefits) for a full month in the case when the car was registered or deregistered before the 15th day of this month.
Vehicle tax is a financial obligation that is levied on vehicle owners. This is a fee for the operation of transport routes and highways, which is deducted to the state treasury.
Many drivers are interested in who receives transport tax benefits in Moscow and what determines the amount of accrual.
General concepts
In 2017, the previously existing taxation conditions were retained. The amount of payment depends on the brand of the vehicle and the number of horsepower. Vehicle tax is charged on all vehicles with a motor. The list includes:
- motorcycles, snowmobiles;
- buses;
- cars;
- scooters;
- self-propelled vehicles on pneumatic and caterpillar tracks;
- trucks;
- air and water vehicles.
The transport tax differs by regional affiliation. This means that his special purpose, the terms of collection are regulated at the level of the regions in which this or that vehicle is registered. Exemption (full or partial) from this financial obligation is the benefits that local authorities establish for pensioners in Moscow.
To claim the right to a preference, you must contact tax office at the place of residence. The right to pensions and preferential taxation must be confirmed by the relevant documents, a list of which will be given below. Pensioners are not the only category of citizens who can receive exemption from TN.
Attention! The transport tax for a pensioner is set taking into account the amount of funds registered for him. The technical characteristics of the vehicle are also taken into account.
The following vehicles are exempt from vehicle tax:
- motor boats, the engine capacity of which does not exceed 5 hp;
- river / sea vessels for industrial purposes;
- tractors/harvesters.
A complete list of vehicles that are exempt from transport tax is given in the Tax Code of the Russian Federation.
Such tax preferences are granted exclusively in the regions. The issue of granting benefits for pensioners on a federal scale is not being considered.
The Moscow authorities guarantee discounts on the transport tax to the following categories of the population:
- Bearers of the military order or award "Glory of three degrees", "Highest degree of distinction" of Russia / USSR.
- Persons who at one time issued resident cards for residence in free zone Zelenograd. They are granted benefits for 5 years.
- Enterprises organizing transportation. Do not fall into this category companies that charge a fee for taximeter services.
- Citizens who have adopted or taken care of disabled children.
- Persons who received a disability in the course of performing military / combat tasks that were set by the command of the Russian Federation / USSR.
- Prisoners of the ghetto, concentration camps (the period of the Second World War).
- Persons affected by the explosion
- Victims affected by ionizing radiation.
- Persons who received a disability while participating in atomic/nuclear weapons testing programs.
- Victims of an accident at an enterprise engaged in the production of nuclear weapons.
- Victims affected by pollution of the river. Leak.
How do I claim a benefit?
A discount on transport tax will be provided to a citizen who falls into one of the above categories, after his personal appeal to the tax office. The right to preferential taxation can be declared by submitting an application of the appropriate form. The application must include information such as:
- the basis for granting a discount;
- type of vehicle + brand;
- vehicle registration number;
- the number of vehicles owned by the applicant.
Attention! Citizens, organizations that fall into one of the above categories are completely exempt from paying transport tax. Disabled persons of the third group are entitled to a 5% discount.
What documents are required
Taking into account the person who draws up the benefit, the list of documents also changes. Consider the amount of the discount and the list of papers required for registration.
- Organizations providing passenger transportation services. They will need:
- position / charter of the company;
- statement;
- license to provide such a service.
- Residents of a special economic zone. This category of people will need:
- extract from the register of residents;
- statement.
- Disabled / WWII veterans. They need:
- statement;
- disabled/veteran certificate.
- Disabled/combat veterans. This category of persons will be required to:
- statement;
- certificate/certificate that confirms preferential grounds.
- Disabled 1, 2 groups. Persons with disabilities will be required to:
- statement;
- certificate of the presence of a disease / injury, which is the basis for obtaining a disability.
- Prisoners of concentration camps/ghettos. They need to submit:
- statement;
- certificate.
- Families adopting/taking care of a disabled child. Such applicants will be required to:
- statement;
- civil passport of the applicant;
- children's birth certificate of persons who are given preference;
- an extract from the act (copy of the document) on establishing the fact of guardianship / guardianship of a child with limited physical abilities;
- information about the spouse (guardian, trustee).
- Persons affected by the explosion at the Chernobyl nuclear power plant, nuclear weapons testing. This category of persons will be required to:
- statement;
- a certificate that confirms belonging to a privileged category.
Transport tax in the capital is calculated according to a certain formula. The calculation takes into account the amount of horsepower of the engine that the car or other vehicle is equipped with. So, to determine the amount of transport tax, the following data will be required:
- tax rate in the region;
- tax base (number of horsepower);
- the period of ownership of the vehicle, which is calculated in months;
- boost factor. Applies if we are talking about a car, the cost of which exceeds 3 million rubles.
The tax office uses one of three formulas:
- For standard cars: TN=NS*LS
- For vehicles owned for less than 12 months: TN=NS*LS*CM
- For expensive (luxury) cars worth more than 3 million rubles: TN=NS+LS*PC
- For luxury cars that have been in use for less than 12 months: TN=NS*LS*PC*CM
TN- transport tax;
NS- tax rate;
LS – horsepower;
PC- increasing factor;
KM- the number of months (if the vehicle has been owned for less than a year).
Additional information:
- Engine power stated in kilowatts must be converted to horsepower. 1 kW = 1.35962 hp
- Federal Law of the Russian Federation No. 52 of April 2, 2014, determines that individuals are required to submit information about the purchase of a vehicle. tax service calculates tax for individuals.
- Legal entities independently calculate the amount of the penalty.
Many car enthusiasts do not even suspect that they can use such a right as exemption from paying vehicle tax annually.
The transport tax is regional, as a result, the tax benefits for the transport tax for each subject of the Russian Federation are different. In order to find out if you are the one who can take advantage of this and not pay tax on your car at the end of the year, you should contact your tax authority and ask them this question.
In this article, we will consider who can take advantage of the exemption from paying transport tax in Moscow.
- Heroes of the Soviet Union, Heroes of the Russian Federation have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;
- veterans of the Great Patriotic War, disabled veterans of the Great Patriotic War have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;
- combat veterans, combat invalids have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;
- disabled people of groups I and II have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;
- one of the parents (adoptive parents), guardian, trustee of a disabled child has the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;
- owners of cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive have the right not to pay transport tax for one vehicle that is registered to them;
- one of the parents (adoptive parents) in a large family has the right not to pay transport tax for one vehicle that is registered to them;
- Chernobyl victims, persons exposed to radiation due to the accident in 1957 at production association"Mayak" and discharges of radioactive waste into the Techa River, citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site "have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;
- persons who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 liters .With. inclusive;
- persons who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology, have the right not to pay transport tax for one vehicle that is registered to them, with a capacity engine no more than 200 hp inclusive.
If you have 2 or more cars, then you need to choose only 1 for which you do not want to pay tax, namely, for which the taxable base (capacity) is higher. If you are a beneficiary in several categories (grounds). Then in your case, you can also not pay tax for only 1 vehicle.
Before writing this article, we got acquainted with the transport tax benefits of other regions and it can be noted with confidence that in Moscow the list of beneficiaries is very expanded.
For those categories of people who have found themselves on the list of beneficiaries, the question probably arises: How can you get this benefit and not pay tax? The answer is simple: You need to collect a package of documents and submit it to the tax authority at the place of residence.
List of required documents for obtaining transport tax benefits:
- An application to the tax authority at the place of registration about your right to use the benefit, indicating the basis for the benefit (certificate of a veteran of military operations, Chernobyl certificate) and indicating the data on the car (name, registration number, engine power-hp);
Use tax movable property operating in Russia since 2003.
All vehicle owners are required to pay it, but people with special status have certain benefits.
They are established both at the federal level and by regional authorities.
Consider who has benefits for the transport tax and who is completely exempt from paying it.
The issue of granting privileges for the payment of transport tax is regulated by tax code RF. For certain categories of citizens, subsidies from the federal and regional budgets are allocated for this.
Federal benefits are provided to owners of the following types of vehicles:
List of persons who are granted a transport tax exemption in 2020 at the federal level:
Transport tax benefits for pensioners are not valid throughout Russia. In some regions, the subsidy has been significantly reduced, while in others it has been completely eliminated.
Video: Who has benefits when paying transport tax?
The State Duma establishes the maximum amount of the tax and the composition of payers, while the regional authorities have the right to introduce additional benefits and determine the rates of subsidies locally. Therefore, in two neighboring regions, the amount of fees may differ significantly.
Preferences that apply to a certain category of car owners in one part of the country do not necessarily apply in another.
You can find out about benefits on the website of the tax office in the section " Electronic Services» . To obtain information, you need to select the name of the tax, the region of interest and the tax period.
In response to the request, the service will provide information about the law, which contains information about the benefits.
Some citizens are not charged a vehicle tax at all. According to Art. 358 of the Tax Code of the Russian Federation, these include owners of the following vehicles:
Also, the vehicle tax, as a rule, is not levied on veterans' organizations, which have a car used only for work purposes.
Completely exempt from paying disabled people using vehicles with a capacity of up to 100 liters. With. , a single parent in a large family, the liquidators of the Chernobyl accident, the spouses of the military who died in the line of duty, the heroes of the USSR and socialist labor.
The federal law establishes benefits for disabled people of group 2 on transport tax. This is done to facilitate the movement of such persons.
You can take advantage of preferences subject to two conditions: the car was bought at the expense of the guardianship authority, and its owner has a certificate of a disabled person.
Organizations and associations of disabled people who use transport for their work enjoy special benefits. They also apply to persons who received a disability after participating in the liquidation of the Chernobyl accident.
Benefits are also valid for disabled people of group 1, but disabled people of group 3 cannot use them.. This category of citizens needs social protection, because due to illness, people are limited in a certain area of life.
Nevertheless, a person can take care of himself on his own, albeit with the help of auxiliary means, and is capable. Therefore, there are no grounds for granting benefits.
Federal law provides benefits for large families on transport tax. The decision on their provision is made by the authorities of a particular region.
The status of a large family is assigned to a family in which there are more than three children under 18 years old (or 23 years old if they study full-time).
Only one parent can apply for social support.
He can independently choose a vehicle that falls under the benefits.
It can be a passenger car with a capacity of up to 150 hp. s., motorcycle, scooter.
If a parent with many children alone raises 3 or more children, he is usually completely exempt from paying transport tax.
Benefits for labor veterans
Subsidies for the payment of vehicle tax are also allocated to labor veterans.
This category of citizens is not listed in federal laws, but many regions of Russia still provide social support to their workers: those who started working at the age of 18 during the Second World War, as well as those who have medals and orders.
Vehicle tax benefits for combat veterans are subject to certain restrictions.
So, in Moscow there is a complete exemption from its payment, but only for one vehicle.
In most cases, only old cars manufactured before 1991, whose power does not exceed 200 hp, fall under the social support. With.
Veterans Benefits military service also apply to low power craft.
Their widows can also use the subsidy if they have not remarried.
Now in most regions of Russia, Chernobyl victims do not have to pay transport tax.
This category of persons includes not only the liquidators of the consequences of the accident and people whose health was seriously damaged due to their stay in the contaminated area. The law also includes persons who worked in the exclusion zone after the liquidation of the accident.
Not all Chernobyl victims receive such tax preferences.. In Belgorod, Ryazan and some other regions, no concessions apply to them. In Karelia, Chernobyl victims must pay 50% vehicle tax.
To apply for a benefit, a person must provide a passport and a document on the appointment of benefits to the tax office. It is granted only on one basis chosen by the person.
Applications can be submitted within 3 years from the date of acquisition of the right to the benefit. The entire amount of the overpayment can be directed towards repayment of the following payments or returned upon written application.