Exemption from transport tax: the right exemption for exemption, conditions for obtaining, necessary documentation, registration rules and legal advice

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-07 20:55

At the beginning of 2018, a rumor appeared on the net about the exemption from vehicle tax in full. This is nothing more than a misunderstanding, since the transport tax refers to mandatory payments: it is paid once a year, and its amount depends on the territory of residence and the number of horsepower in the vehicle.

Draft law on the abolition of transport tax

As is usually the case, the popular opinion about the abolition of the tax was justified, because in June 2018 a bill was proposed to abolish the transport tax and to exclude all articles regulating the procedure for its payment from the Tax Code.

However, on July 2, 2018, the bill was rejected and archived.

Reasons for rejecting the bill

The Ministry of Finance substantiated the insolvency of the bill on the followinggrounds:

1. It was proposed to abolish the transport tax, and include its cost in excises on fuel. This could lead to a sharp increase in the cost of gasoline and other fuels.

2. Funds from the collection of transport tax go to the regional treasury. This money also finances the construction and maintenance of roads. If the exemption from transport tax is adopted at the legislative level, then the road funds of the regions will not be able to ensure the repair and operation of the roadway, and it is not possible to raise funds in such a volume from other sources.

General transport tax information

All information about the transport tax, about the methods and grounds for its collection can be found in Chapter 316 of the Tax Code of the Russian Federation.

This type of fee belongs to the regional ones, respectively, it is regulated by the legislation of the subjects of the Federation, and the funds from its fees go to the budget of the subject.

The tax rate depends on the engine power of the car and is calculated based on the amount of horsepower.

For example, the power of a car is 120 horsepower. The tax rate is 3 rubles.

3120=360.

You will have to pay 360 rubles.

If the vehicle has been owned by the car owner for less than a year, then a different calculation scheme is applied.

Example.

Calculation year - 2017.

Region - city of federal significance, Moscow.

Vehicle type - passengercar.

The power of the vehicle is 100 horsepower.

Ownership period - 11 months.

Transport tax=11100=1100 rubles

Let's consider which modes of transport are subject to taxation:

• cars;
• trucks;
• scooters, motor boats;
• helicopters;
• self-propelled transport.

Tax for owning a vehicle is paid by citizens, as well as all forms of organizations and individual entrepreneurs.

If the vehicle has several owners, then the tax is calculated in proportion to the size of the share in the ownership of the vehicle.

Electric vehicle tax exemption

In May of this year, a draft law on exemption from the transport tax of passenger electric vehicles was submitted to the deputies of the State Duma.

Tesla vehicles are potentially eligible for this offer. This causes a number of contradictions caused by their high cost. The cost of the vehicle is significant, but it belongs to the generation of electric cars, which means there is no tax base.

Tesla vehicles cost more than three million rubles (there are models more expensive than 10 million). As you know, above this cost, a multiplier coefficient is included in the calculation of the transport tax. It turns out that owners of premium cars will not pay this type of tax.

Obviously, the draft law on the exemption of owners of electric cars from paying transport tax needs to be improved. Alternatively, it is possible to exempt from mandatorycontributions from owners of electric vehicles with a capacity of up to 150 horsepower or a value of up to 3 million rubles.

Vehicle tax benefits for pensioners

There is also a list of preferential conditions for owning a vehicle. Thus, the exemption from the transport tax of pensioners is enshrined in a regulatory act of regional significance. This means that in different regions there may be a different position of the tax authorities in relation to this category of citizens. This could be a tax rebate, such as 50% of the contribution.

Exemption from payment of vehicle tax for pensioners can be complete - if such a position is legally fixed in the region, then a pensioner who owns a car does not pay the corresponding type of tax.

All men and women of retirement age can count on the tax relief. Citizens who have an appropriate certificate and receive a state pension can receive exemption from the transport tax of pensioners.

The amount and conditions of the benefit depend on the region of residence.

What benefits do the regions offer to pensioners

Consider, for example, the conditions offered by some territories:

1. In Moscow in 2018, pensioners do not pay transport tax, only if the power of their car is less than 70 horsepower.
2. In St. Petersburg, pensioners who own a passenger vehicle of the Russianproduction, the power of which does not exceed 150 horsepower, as well as owners of watercraft with a power of up to 30 horsepower (except for motor-sailing vessels). The benefit can only be used once, for a second car of the same configuration you will have to pay the full rate.
3. Pensioners of Novosibirsk and the region in 2018 can count on 20% of the total cost of the tax on cars with a capacity of less than 150 horsepower. In this case, motorcycles up to 40 liters. With. are not taxed, and self-propelled and tracked vehicles are subject to contributions in the amount of 5% of the rate established for the region for such vehicles.

It is important to note that the benefits established in a particular territory of the Russian Federation apply to all pensioners. This means that any pensioner can count on exemption from vehicle tax. You can get up-to-date information about the current tax incentives in your region on the official website of the tax service of the Russian Federation. In the "Your region" section, you can select the desired territory and get acquainted with the information. If you have any questions, an employee of the tax inspectorate, who can be contacted by calling the hotline, will help answer. The call within Russia is free. To receive information, you will need to give your passport details and clearly formulate the question.

Algorithm for obtaining benefits for pensioners

Obtaining any preference under the law of the Russian Federation is declarative in nature, therefore, in order to receiveexemption from transport tax, you must send an official letter to the inspection at the place of registration.

Application must contain the following main points:

• Name of tax office.
• F. Acting and position of the head of the inspection.
• F. I. O., TIN, address, phone number and passport details of the applicant.
• The text of the application indicates the basis for receiving benefits with the details of the supporting document (as a rule, this is the number of the pension certificate).
• The date of the appeal and the signature of the applicant is put.

Documents confirming the benefit are attached to the application (most often this is a copy of the pension certificate).

You can send an appeal to the tax office in person and register it at the inspection office, you can send it by mail (preferably by registered mail, then the applicant will have confirmation of sending the letter). The citizen must have an official confirmation of delivery of the letter. This will come in handy if you have to challenge the refusal of the tax to provide benefits. In addition, on the official website of the tax authority on the Internet, you can leave an electronic application, attach scans of documents to it and certify the authenticity of such an application with an electronic digital signature.

Disability benefits

The owner of a vehicle who has legal confirmation of his disability can apply for exemption from the transport tax of disabled people. If athe car is registered to one of his family members, then the tax is paid in full.

In order to take advantage of the benefit, a number of conditions must be met:

• The vehicle is specially converted for the disabled, and such modernization is officially registered with the State Traffic Inspectorate.
• The motor of the vehicle has a power of less than 100 horsepower, and the vehicle itself was purchased as part of the state program to support the disabled.
• If the car's engine is less than 150 horsepower, the tax may be reduced.

By the way, benefits for the disabled are also valid when applying for a compulsory motor third party liability insurance policy. The discount can be up to 50% of the full price of the policy.

Exemption from transport tax for disabled people does not oblige the beneficiary to personally drive a vehicle. A disabled person can be an owner, and within the framework of the current legislation, have tax benefits for transport tax, but any person with an appropriate power of attorney can drive a car.

Transport tax relief for families with disabled children

Exemption from transport tax for disabled children is provided for parents or guardians raising such children. The nuances of the benefits received are specified separately for each territory of residence, but there are common points: the engine power of a car should not exceed 150 hp. s., and the vehicle must have been produced more than 15 years ago.

Ifthere are several vehicles in the family, it would be wise to take advantage of the car with a higher tax rate, provided that it complies with other parameters.

Benefits for large families

Exemption from transport tax for large families in full or in part can provide the region of their residence. The criterion for having many children is the presence of three minor children in the family. Citizens with the status of “one parent with three children” also fall under this category.

Lawyers recommend that the conditions and amount of tax relief be specified in the tax office at the place of residence. It should be remembered that in a number of territories, families with many children are exempted from transport tax only if there are four or five minor children.

An application for benefits can be submitted on the website of the tax service of the Russian Federation or at the office of the inspectorate at the place of residence. In addition, in some regions, such applications are accepted at multifunctional centers.

The application will need to be accompanied by a copy of the passport, certificate of a large family and copies of birth certificates of minor children.

When submitting an application through the inspection website, you should remember the need to certify documents with an electronic digital signature.

If it is not possible to apply to the tax office in person, you can issue a notarized power of attorney for your representative, giving him the authority to resolve all tax issues on your behalf.

Exemption from payment of transporttax for large families is valid until the eldest of the children is 18 years old.

It is important to know that if the car was purchased through the social security service, or a large family participated in one of the state programs, then it is exempt from paying tax. This rule applies throughout Russia.

Specialists in the field of law recommend remembering that you can use the benefit only in relation to a vehicle whose power is not higher than 150 horsepower. If the car is more powerful, then you will have to pay the tax in full.

Measures to support families with many children in different regions may consist of a complete exemption from contributions, or may represent a certain percentage of the established tax. The power parameters of a car engine can be fixed by law, for example, in a number of territories, a tax discount can only be obtained for a vehicle whose power does not exceed 130 horsepower, or whose year of manufacture exceeds the established value.

Privileges related to payments through the Platon system

In May 2018, the Federal Tax Service gave official clarifications related to payments in the Platon collection system. Citizens using this system are exempt from transport tax for each vehicle with a maximum permitted weight of more than 12 tons.

Since May of this year, the attachment of documents confirming the benefits by citizens is their right, but notduty. The system should now contact the authorities and request information through interagency communication.

The Federal Tax Service and the entire system of government every year makes the tax payment procedure more and more convenient for citizens. If you still have doubts about the amount or deadline for paying a particular payment, you can get feedback from tax officials without leaving your home.