Who is eligible for transport tax benefits?

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Transport tax is a rather controversial fee that causes discontent among citizens. It must be paid by all car owners, and the amount depends on the power of the car. At the same time, there are citizens who receive exemption from its payment or can enjoy significant discounts. Transport tax benefits are established by regional authorities, since this fee is transferred to the local budget. Therefore, each person should clarify the possibility of applying such relief in the administration of their region.

Legislative regulation

The tax that must be paid by every motorist is a regional fee, so all its features, size, payment procedure and established concessions are regulated by regional authorities.

Chapter 28 of the Tax Code is entirely devoted to this tax, and it includes several articles. Art. 356-363 indicate what is the maximum amount of this tax, as well as in what terms it must be transferred by taxpayers.

Vehicle tax benefits can only be viewed in local regional acts. They may indicatethe possibility of using concessions by pensioners, large families, the disabled, the poor or other categories of citizens.

For example, in the capital there is a special law No. 33, adopted back in 2008. Based on it, it is possible for some citizens to enjoy benefits.

Who does not pay vehicle tax in 2018?

It is simply impossible to say exactly who will not pay this fee, since it is necessary to take into account in which region the citizen lives, what category of the population he belongs to, and also what local laws and acts were adopted in this subject of the federation.

But in most regions, transport tax benefits are assigned to citizens:

• veterans and invalids of the Second World War;
• to the heroes of the USSR and the Russian Federation;
• people with the Order of Glory, and the degree does not matter;
• veterans of any war;
• disabled people who were injured during hostilities;
• disabled people of the first or second group;
• pensioners by age, so men must be over 60 years old, and women must be over 55 years old, but for pensioners working in the Far North, there is an opportunity to take advantage of these benefits in advance;
• people affected by radiation;
• families with many children, but at the same time a benefit is assigned exclusively for one of the parents;
• to one guardian or parent of a child with a disability.

Thus, many citizens can receive relief on transport tax. Privilegesfamilies with many children, pensioners and the disabled are assigned only if certain requirements are taken into account, since the power of the car should not exceed 100 hp. With. If there is a car with a capacity higher than this value, then tax is paid only on this excess.

Features of granting benefits

If anyone is eligible for vehicle tax relief, there are some important things to keep in mind. These include:

• if a person has several cars at his disposal, then the benefit is assigned exclusively to one car;
• the second vehicle is taxed according to the general procedure, so it will not work even if there are several reasons not to pay the fee in full;
• exempt from paying tax all owners of cars, the power of which does not exceed 70 liters. with., and information about each vehicle can be found directly in the certificate of registration;
• in addition, you do not need to pay a fee to people whose car was officially stolen, but for this you need to get a certificate from the police that an investigation is underway regarding the location of the car.

Thus, each person, in order to answer the question of whether there are benefits to the transport tax for him, should contact the employees of the local administration to clarify the possibility of applying any relief.

What documents do I need?

If, after studying regional acts, a citizenunderstands that he can exercise his right to a reduction or exemption from this fee, then he will need to prepare certain documents. Tax incentives for transport tax are provided only by the branch of the Federal Tax Service at the place of residence of a citizen. Documentation required to be brought to this institution:

• passport and a copy of all pages containing any information about the citizen;
• TIN;
• PTS per vehicle;
• certificate of car registration;
• confirmation of a person's ability to use relief, and if benefits are registered for pensioners on transport tax, then a pension certificate is needed, but disabled people bring a certificate from a medical institution.

Each group of beneficiaries must prepare their own unique documents. If a large family applies for this, then it must have an appropriate certificate, and it is issued for a year. Therefore, it is important to make sure that the document is valid in order not to pay transport tax. Benefits are assigned to veterans if they have the appropriate certificate.

In order to initially prepare all the necessary papers, it is recommended to visit the FTS office in advance to get a complete list of documents.

Where is documentation sent?

Privileges are issued at the department of the Federal Tax Service at the place of registration of a citizen.

To find out the exact address of the organization where the papers should be taken, you need to go to the official website of the tax service, and then selectdesired unit.

Procedure for registration

Transport tax benefits are considered easy to apply, since it is enough to follow the following steps:

• all necessary documents are initially collected to use the relief;
• then an application is formed, and the form can be taken at the department of the Federal Tax Service or on the website of the service;
• this document is written by the applicant himself, but it is allowed to use the principal if he has a power of attorney certified by a notary;
• in the application it is necessary to indicate on what grounds the benefits are required, as well as what car the applicant owns;
• it is allowed to make an application for a transport tax exemption in free form, but it is still recommended to use the form of the Federal Tax Service;
• it is advisable to submit an application in duplicate, since one is submitted to the tax service for consideration, and on the other, an employee of the institution puts a mark on acceptance and the date of this process;
• all documents and application are considered within 10 days, after which a decision is made;
• The decision is usually provided by a written notice sent to the applicant at the address of residence by registered mail.

If 20 days after the submission of the package of documents there is no answer, then you need to come to the FTS office to find out the reason. Often it is required to convey any additional documents for this, or the application is simply lost.

On whatdeadline can get an exemption?

The provision of transport tax exemptions implies that the exemption can be used for a limited period, which is a maximum of 3 years. You can find out the exact time period directly in the notification.

After this period, you will need to re-collect all the necessary documents and confirm your right to benefits. Renewal is allowed an unlimited number of times.

The benefit terminates if a citizen sells, donates or loses in any other way the ownership of the car. This fact must be reported to the department of the Federal Tax Service, otherwise the citizen may be held liable for fraud.

When should I apply?

To exercise your right to a benefit, you must prepare an application and other documents confirming the possibility of applying relief in a timely manner. Documentation is submitted before May 1 of the current year, since it is from this time that the distribution of notifications and receipts to taxpayers begins, on the basis of which the fee is required to be paid.

If this deadline is missed, you will have to wait until next year to receive benefits, but you can try to contact the employees of the Federal Tax Service to recalculate the tax. It is allowed to submit documentation even in electronic form, for which the State Services portal is used. To do this, it is important to understand the rules for registering and using this resource.

Do pensioners pay this tax?

There is no direct information in the Tax Code that people of retirement age should not pay this fee, so each person should find out the answer to this question based on information from regional acts.

Most regions provide benefits for pensioners on transport tax. They can be represented not only by exemption from this fee, but also by the appointment of a certain discount, so often only half of the calculated amount is transferred.

Which companies don't pay tax?

Exemption from paying this fee can be obtained not only by individuals, but also by different companies. Does not pay tax in situations:

• the company uses agricultural equipment for work, and it does not matter the organizational form of the enterprise, and this includes various tractors, combines or other specialized units and machines;
• Most cities do not require tax to be paid to non-profit organizations that provide various services to people with disabilities, as well as specialized transport companies represented by the fire department or ambulance.

The rest of the indulgences are appointed by the regional authorities. Companies that transport passengers usually do not pay tax, but taxis are an exception. The exemption is granted to budgetary organizations that serve schools, kindergartens or other similar children's institutions. No tax is paid on equipment and machines that are used by regional authorities,religious organizations or firms that seek to improve the standard of living of citizens in the city in various ways. Additionally, this includes machines and equipment used by road services for road maintenance.

The full list of beneficiaries can be found in the documentation belonging to the regional authorities.

When is the fee due?

Privileges may include not only complete exemption from this tax, but also the opportunity to enjoy discounts that can reach 50%. In this case, this relief will already be taken into account in the receipts.

Receipts must arrive before December 1 of the year following the reporting year, since it is before this time that funds must be transferred to the budget. If the funds are not received in a timely manner, then this is the basis for the accrual of a significant fine and pen alties.

If there is no notification before November, then the taxpayer must take care of obtaining the document on his own, for which he must come to the FTS office.

Thus, transport tax benefits are assigned to many citizens, for which their status, marital status and financial condition are taken into account. The people themselves should be engaged in their execution, preparation of the required number of documents and the preparation of an application. Benefits are provided for a limited amount of time, so they must be periodically extended, for which the necessary papers are collected again, confirming certain grounds for receiving relief from the state.